8/3/2019 UST GN 2011 - Taxation Law Index

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USTGOLDENNOTES2011

340TAXATION TEAM:

ADVISER:ATTY.PRUDENCE ANGELITA A.KASALA;SUBJECT HEAD:RODOLFO N.ANG,JR.

ASST.SUBJECT HEADS:EDISON U.ORTIZ &VANESSA ROSE S.HERNANDEZ;

MEMBERS:JOSE DUKE BAGULAYA,CHARLES L.GRANTOZA, CHRISTINE L.GUTIERREZ,CLARABEL ANNE R.LACSINA, DIVINE C.TEE,KEITH S.VALCOS

GENERAL PRINCIPLES

Ad Valorem Tax 36

Administrative Feasibility 5

Benefits-Protection Theory 6

Capitalization 11

Characteristics 4

Compensation 12Compromise 13

Constitutional Limitations 22

Direct Tax 36

Doctrine Of Equitable Recoupment 13

Doctrine Of Imprescriptibility 7

Doctrine Of Mobilia Sequuntur Personam 19

Doctrine Of Prospectivity 7

Double Taxation 7

Due Process Clause 30

Equal Protection Of The Law 30

Equality 22

Equity 22

Excise / Privilege Tax 36

Fiscal Adequacy 5

Flexible Tariff Clause 29

General/Fiscal Or Revenue 36

Gross Taxation 36

Impact Of Taxation 10

Incidence Of Taxation 10

Indirect Tax 36

Inherent Limitations 15

International Comity 20

Lifeblood Theory 6

Local Or Municipal Tax 36

National Tax 36

Net Taxation 36

Payment 33

Personal/Poll Or Capitation Tax 36

Principle Of Equality 31

Progressive Tax 36

Property Tax 36

Proportional 36

Refund 33

Regressive Tax 36

Situs Of Taxation 18

Special / Regulatory Or Sumptuary 36

Specific 36

Strict Construction Rule 14

Tax Administration 33

Tax Amnesty 13

Tax Avoidance 10

Tax Evasion 10

Tax Exemptions 11

Tax Legislation 33

Taxation 1

Taxes 34

Theoretical Justice 5

Transformation 11

Uniformity 22

NATIONALINTERNALREVENUECODE

Ability To Pay 125

Actual Distraint 215

Allowable Deductions 79

Assessment 190

Automatic Zero-Rated Transaction 160

Benefits-Protection Theory 125Calendar Year Period 39

Capital Asset 53

Capital Gain 54

Capital 46

Civil Actions 207, 225

Claim Of Right Doctrine 47

Collection 206

Compensation Income 51

Compromise Penalty 222

Compromise 220

Constructive Distraint 216

Corporation 41

Creditable Withholding Tax 118

Criminal Actions 208, 227

De Minimis Benefits 105

Deductions From Gross Income 79

Deficiency Tax 193

Delinquency Tax 193

Distraint 215

Donation 144

Donations Inter Vivos 124

Donations Mortis Causa 124

Donors Tax 144

Economic-Benefit Principle 47

Effectively Zero-Rated Transaction 160

Estate Tax 124

Estate 43

Final Withholding Tax 118

Fiscal Year Period 39

Flow Of Wealth Test 47

Forfeiture 219

Formal Letter Of Demand 201

Fringe Benefit 102

Fringe Benefit 52

General Professional Partnership 43

Global System Of Taxation 37

Government Remedies 214

Gross Estate 126

Gross Gifts 147

Gross Income Taxation 49

Gross Income 49

Income Tax 37

Income Tax 45

Income 46

Individual Taxpayers 39

Inheritance Tax 124

Jeopardy Assessment 193

Judicial Remedies 225

Large Taxpayer 234

Levy 217

8/3/2019 UST GN 2011 - Taxation Law Index

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INDEX

ACADEMICS CHAIR:LESTER JAY ALAN E.FLORES II

VICE CHAIRS FOR ACADEMICS:KAREN JOY G.SABUGO &JOHN HENRY C.MENDOZA

VICE CHAIR FOR ADMINISTRATION AND FINANCE:JEANELLE C.LEE

VICE CHAIRS FOR LAY-OUT AND DESIGN:EARL LOUIE M.MASACAYAN &THEENA C.MARTINEZ

U N I V E R S I T Y O F S A N T O T O M A S

F a c u l t a d d e D e r e c h o C i v i l 341

Minimum Corporate Income Tax 107

Net Capital Loss Carry Over 60

Net Effect Test 47

Net Gift 148

Net Income Taxation 50

Net Income 50

Net Operating Loss Carry Over 60

Optional Standard Deduction 94Ordinary Asset 53

Ordinary Gain 54

Passive Income 62

Personal Exemptions 95

Pre-Assessment Notice 200

Principle Of Constructive Receipt Of Income 47

Privilege Theory/State-Partnership Theory 125

Realization Test 47

Reasonable Private Benefit Plan 74

Redistribution Of Wealth 125

Royalties 66

Schedular System Of Income Taxation 37

Severance Test 47

State Partnership Theory 46

Tax Administration 231

Tax Benefit Rule 87

Tax Credit Method 155

Tax Lien 220

Tax Refund 208

Tax Return 121

Tax Return 180

Taxpayers Remedies 190

Transfer Taxes 123

Trust 43

Value-Added Tax 153

VAT-Exempt Transactions 166

Withholding Agent 119

Withholding Tax System 118

LOCALGOVERNMENTCODEOF1991,ASAMENDED

Business Tax 54

Distraint 260

Income Tax 254

Levy 261

Limitations On The Taxing Powers 253

Local Tax Ordinance 240

Local Taxation 236

Local Taxes 236

Local Taxing Authority 240

Protest Of Assessment 258

Real Property Tax 265

Residual Taxing Power 240

Taxing Power Of A Barangay 251

Taxing Power Of A City 246

Taxing Power Of A Municipality 246

Taxing Power Of A Province 243

TARIFF AND CUSTOMS CODE OF 1978, AS

AMENDED

Abandonment 320

Abatement 319

Appeal 320

Bureau Of Customs 290

Comparison Of Special Duties 300Consumption Entry 305

Customs Duties 289, 298

Customs Protest 309

Customs Seizure 310

Customs Valuation 303

Doctrine Of Hot Pursuit 312

Duty Drawback 319

Fine 319

Flexible Tariff Clause 289

Fraudulent Practices 316

Import Entry 305

Liquidation 308

Remedies Of The Government 317

Remedies Of The Taxpayer 318

Safeguard Measures 302

Smuggling 310

Tariff 289

Tariff Commission 291

Tax Lien 317

JUDICIAL REMEDIES; COURT OF TAX APPEALS

Citizens Suit 336

Civil Cases 328

Court Of Tax Appeals 324

Criminal Cases 334

Doctrine Of Ripeness For Review 337Double Nexus Test 337

Judicial Procedures 328

Jurisdiction 325

Mode Of Appeal 339

Motion For New Trial 330

Motion For Reconsideration 330

Taking Of Evidence 330

Taxpayers Suit 336

Transcendental Importance 337