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TAXATION Syllabus - 7ca87d2f 2197 41d0 9dc1 19af09b58ca0

The document outlines the curriculum for a Taxation course for the 2nd semester of the academic year 2024-2025, covering general principles of taxation, the National Internal Revenue Code (NIRC) of 1997, tax remedies, local taxation, and real property taxation. It includes detailed topics such as income tax, value-added tax, estate tax, and various taxpayer and government remedies. The grading system is also specified, with assessments including recitation, quizzes, case digests, midterms, and finals.

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24 views4 pages

TAXATION Syllabus - 7ca87d2f 2197 41d0 9dc1 19af09b58ca0

The document outlines the curriculum for a Taxation course for the 2nd semester of the academic year 2024-2025, covering general principles of taxation, the National Internal Revenue Code (NIRC) of 1997, tax remedies, local taxation, and real property taxation. It includes detailed topics such as income tax, value-added tax, estate tax, and various taxpayer and government remedies. The grading system is also specified, with assessments including recitation, quizzes, case digests, midterms, and finals.

Uploaded by

dandan.tuazon023
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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TAXATION

2nd Sem, SY 2024-2025

A. General Principles of Taxation


1. Concept of Taxation
a. Definition, Scope, Nature
b. Underlying Theory and Basis
(i) Necessity Theory
(ii) Benefit-Received Theory
c. Purpose of Taxation
(i) Revenue
(ii) Non-Revenue, Special, or Regulatory Purpose
d. Principles/Canons of a Sound Tax System
2. Inherent and Constitutional Limitations
3. Requisites of a Valid Tax (Art. VI, Sec. 28, 1987 Constitution)
4. Lifeblood Doctrine
5. Authority of Legislative, Executive, and Judiciary
6. Construction and Interpretation of Tax Laws, Issuances, and Rulings
7. Double Taxation
8. Shifting of Tax Burden, Tax Avoidance, Tax Evasion
9. Tax Exemption: Nature, Construction, Revocation
10. Compromise, Abatement, Amnesty
11. Taxpayer’s Suit: Nature and Requisites

B. NIRC of 1997, as amended.


1. Organization and Function of the BIR (Sec. 1 to Sec. 21 of the NIRC)
a. Powers and Duties of the BIR
b. Powers, Duties, and Authority of the Commissioner
c. Power, Duties, and Authority of the Regional Director and other Internal
Revenue Officers
2. Income Tax
a. Nature and General Principles
(i) Definition of Terms
(ii) Kinds of Taxpayers
(a) Taxable Individuals
(b) Taxable Corporations
b. Sources of Income Subject to Tax
(i) Definition of Gross Income; Concept of Income Derived from
Whatever Source
(ii) Compensation Income
(iii) Fringe Benefits
(iv) Professional Income
(v) Income from Business
(vi) Income from Dealings in Property
(vii) Passive Investment Income
(viii) Annuities, Proceeds from Life Insurance and other Types

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(ix) Prizes and Awards
(x) Pensions, Retirement Benefits, Separation Benefits
(xi) Capital Assets vs. Ordinary Assets
c. Exclusions from Gross Income
d. Deductions from Gross Income
(i) Itemized Deductions
(ii) Optional Standard Deduction
(iii) Non-Deductible Items
(iv) Tax Exemption vs. Tax Deduction
e. Capital Gains Tax
(i) Basic Principles and Concepts
(ii) Transactions Subject to Capital Gains Tax
(iii) Exemptions
f. Filing, Payment, Administrative Provisions
3. Withholding Tax
a. Nature, Concepts, Types
b. Transactions Subject to Withholding Tax
c. Exemptions
4. Value-Added Tax
a. Nature, Concepts and Elements of VATable Transactions
b. Transactions Deemed Sale
c. VAT Exempt Transactions
d. Zero-Rated Transactions
e. VAT Exempt Taxpayers
f. Input and Output Tax
g. Filing, Payment, Administrative Provisions
(i) Invoicing and Bookkeeping Requirements
(ii) Filing and Payment
h. VAT Refund or Credit
(i) Nature and Concepts on VAT Refund or Credit
(ii) Administrative and Judicial Remedies
5. Percentage Tax
a. Nature and Concept
b. Transactions Subject to PT; Exemptions
6. Donors Tax
a. Basic Principles and Concepts
b. Transactions Subject to Donor’s Tax
c. Deductions and Exemptions
d. Filing, Payment, Administrative Provisions
7. Estate Tax
a. Basic Principles and Concepts
b. Classification of Decedents
c. Determination of Gross Estate and Net Estate
(i) Composition of Gross Estate
(ii) Deductions, Exclusions, and Exemptions
d. Filing, Payment, and Administrative Provisions

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8. Excise Taxes
a. Basic Principles and Concepts
b. Transactions Subject to Excise Tax
c. Filing, Payment, and Administrative Provisions
9. Documentary Stamp Tax
a. Basic Principles and Concepts
b. Transactions Subject to DST; Exemptions
c. Filing, Payment, and Administrative Provisions
d. Effect of Failure to Stamp Taxable Document

C. Tax Remedies
1. General Concepts: Deficiency, Delinquency, Evasion
2. Assessment Process
a. Letter of Authority
b. Submission/Presentation of Books of Accounts and Other Accounting
Records
c. Subpoena Duces Tecum
d. Notice of Discrepancy
e. Preliminary Assessment Notice
f. Formal Letter of Demand/Final Assessment Notice
g. Prescriptive Period of Assessment; Suspension
3. Collection Process
a. Requisites
b. Prescriptive Periods
4. Taxpayer’s Remedies
a. Protesting an Assessment
(i) Period to File Protest
(ii) Requisites of a Valid Protest
(iii) Effect of Failure to File/Comply with Req.
b. Decision of Commissioner or his/her Duly Authorized Representative
(i) Period to Act/Decide
(ii) Remedies of Taxpayer in case of Denial
(iii) Effect of Failure to Appeal
c. Compromise, Abatement, Amnesty
d. Recovery of Tax Erroneously or Illegally Collected
(i) Grounds, Requisites, and Period to File
(ii) Proper Party to File
5. Government Remedies
a. Administrative Remedies
(i) Tax Lien
(ii) Distraint and/or Levy
(iii) Forfeiture of Real Property
(iv) Suspension of Business Operations
b. Judicial Remedies
(i) Civil or Criminal Action
(ii) Non-Availability of Injunction

3
6. Civil Penalties: Interest, Surcharge, Compromise Penalties

D. Local Taxation
1. General Principles
2. Limitations on Taxing Power of Local Government
3. Local Business Tax
4. Validity of a Local Tax Ordinance
5. Taxpayer’s Remedies
a. Administrative Remedies
b. Judicial Remedies
c. Refund or Credit
6. Assessment and Collection of Local Taxes
a. Assessment of Local Government Units
b. Prescription
c. Injunction

E. Real Property Taxation


1. Fundamental Principles and Nature
2. Exemptions from Real Property Tax
3. Government Remedies
a. Real Property Tax Assessment
b. Collection
4. Taxpayer’s Remedies
a. Administrative Remedies
b. Judicial Remedies
c. Refund or Credit

Grading:

Recitation - 10%
Quiz - 10%
Case Digest - 10%
Midterms - 30%
Finals - 40%
Total - 100%

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