adzu tax ii outline

8/10/2019 Adzu Tax II Outline

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Course Outline

Tax II

I. Transfer Taxes

A. Estate Tax

1. General Principles & Determination of the Estate Tax

Sections 84 & 88, Tax Code

Lorenzo vs. Posadas (June 18, 1937

!evenue !e"u#ations $%$3 ('ece)er 1*, %$$%, Sections 19 on#+

2. Gross Estate

Sections 8 & 1$4, Tax Code

Co##ector o- nterna# !evenue vs. /is0er (Januar+ %8, 19*1a2anta vs. Posadas ('ece)er %9, 19%8Tuason vs. Posadas (Januar+ %3, 193$'ison vs. Posadas (ove)er 4, 193%ida# de !oces vs. Posadas (5arc0 13, 1933

3. Deductions

Section 8*, Tax Code

Coissioner o- nterna# !evenue vs. Court o- 622ea#s and Paonar (5arc0 %%, %$$$

Testate state o- t0e #ate /e#ix de uzan vs. de uzanCari##o (5a+ 18, 1978'izon in 0is ca2acit+ as 6dinistrator o- deceased /ernandez vs. Coissioner o- nterna# !evenue(62ri# 3$, %$$8

. Exemptions

Section 87, Tax Code

!. "dministrati#e $e%uirements

Sections 8997, Tax Code

overnent o- t0e P0i#i22ines vs. Paintuan (:cto)er 11, 193$

Coissioner o- nterna# !evenue vs. Pineda (Se2te)er 1, 19*7Coissioner o- nterna# !evenue vs. onza#es (ove)er %4, 19**

B. Donors Tax

1. General Principles & Determination of the Donors Tax

Sections 981$$,1$%, and 1$4, Tax Code

S2ouses esto2a vs. Court o- 622ea#s (:cto)er , %$$$Tan" ;o vs. T0e


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!evenue !e"u#ations 7%$$4 (5a+ 7, %$$4

!. '"T +ero(rated transactions

Section 1$* & 1$8 (er Cor2oration vs. Coissioner o- nterna# !evenue (June 13, %$1%Coissioner o- nterna# !evenue vs. San !oue Po>er Cor2oration (/e)ruar+ 1%, %$13i22on x2ress (P0i#i22ines Cor2oration vs. Coissioner o- nterna# !evenue (5arc0 13, %$13


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III. Other )usiness Taxes

A. Percentage Tax

Sections 11*1%8, Tax Code (as aended )+ !e2u)#ic 6ct o. 9337!e2u)#ic 6ct o. 9%38 (/e)ruar+ , %$$4!e2u)#ic 6ct o. 1$378 (5arc0 7, %$13

Coissioner o- nterna# !evenue vs. P0i#i22ine 6ir#ines, nc. (Ju#+ 14, %$$9C0ina


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IV. Remedies

1. Tax "dministrationSections %3, 9%$, %3%%3, %44%4*, and %9$, Tax Code

':/ :rder o. $$7$% (5a+ 7, %$$%!evenue !e"u#ations 17%$13 (Se2te)er %7, %$13!evenue !e"u#ations %$1% (62ri# %, %$1%

!evenue !e"u#ations 14%$$8 (ove)er %*, %$$8!evenue !e"u#ations 1*%$$% (:cto)er 11, %$$%!evenue 5eorandu Circu#ar %%%$1% (5a+ 7, %$1%


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Civil Remedies for Collection (Distraint & Levy)Sections %$%17, Tax Code

n!unctionSection %18, Tax CodeSection 11, !e2u)#ic 6ct 9%8%

!evenue 5eorandu :rder 39%$$7 ('ece)er 1%, %$$7

!evenue 5eorandu :rder 4%%$1$ (5a+ 4, %$1$

1. Prescription of /o#ernments ri/ht to collectSections %$3, and %%%%%3, Tax Code

ua"ua #ectric Li"0t P#ant Co2an+, nc. vs. Co##ector o- nterna# !evenue (62ri# %4, 19*7era vs. /ernandez (5arc0 3$, 1979!e2u)#ic o- t0e P0i#i22ines vs. Licaco (6u"ust 31, 19*%!e2u)#ic o- t0e P0i#i22ines vs. !et (5arc0 31, 19*%!e2u)#ic o- t0e P0i#i22ines vs. 6ce)edo (5arc0 %9, 19*8!e2u)#ic o- t0e P0i#i22ines vs. Lo2ez (5arc0 3$, 19*3!e2u)#ic o- t0e P0i#i22ines vs. Eer & Co2an+, Ltd. (Se2te)er %9, 19**!e2u)#ic o- t0e P0i#i22ines vs. 6rcac0e (/e)ruar+ %9, 19*4

P0i#i22ine ationa# :i# Cor2oration vs. Court o- 622ea#s (62ri# %*, %$$ns0o2 Co2an+, nc. (June 1*, %$$9!iza# Coercia#


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6sia>or#d Pro2erties P0i#i22ines Cor2oration vs. Coissioner o- nterna# !evenue (Ju#+ %9, %$1$Coissioner o- nterna# !evenue vs. /ar ast orB vs. Coissioner o- nterna# !evenue ('ece)er 9, %$$Cit+ o- 5aBati vs. Coissioner o- nterna# !evenue (CT6 Case o. *41, Se2te)er 1*, %$11/esto ;o#din"s, nc. vs. Coissioner o- nterna# !evenue (CT6 Case o. 8%%*, Se2te)er %, %$116##ied


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':/ Loca# /inance Circu#ar $%93':/ Loca# /inance Circu#ar $393

3. 9itus of 7ocal Taxes

Section 1$, Loca# overnent Code6rt. %43, !u#es and !e"u#ations 2#eentin" t0e Loca# overnent Code

P0i#i22ine 5atc0 Co., Ltd. vs. Cit+ o- Ce)u (Januar+ 18, 1978

Loca# /inance Circu#ar o. 1%$13 dated Januar+ 18, %$13er Cor2oration (62ri# %8, %$$4

-. $emedies for the Collection of 7ocal Taxes

Sections 17%191, Loca# overnent Code6rt. %*$%81, !u#es and !e"u#ations 2#eentin" t0e Loca# overnent Code

. Taxpa6ers $emedies

Sections 19419*, Loca# overnent Code6rt. %84%87, !u#es and !e"u#ations 2#eentin" t0e Loca# overnent Code

Jardine 'avies nsurance


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5indanao er Cor2oration vs. Province o- Iuezon (Ju#+ 1, %$$9@ 5! on Januar+ %, %$1$'i"ita# Te#ecounications P0i#i22ines, nc. vs. Cit+ overnent o-


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Cit+ 5a+or o- Iuezon Cit+ vs. !iza# Coercia#


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Section 4$1, Tari-- and Custos Code

. Imposition of Duties

Persons #ia)#eSection 1%$31%$, Tari-- and Custos Code'ec#arationSections 13$113$7, Tari-- and Custos Code

xaination, 622raisa# and C#assi-icationSections 14$114$8, Tari-- and Custos CodeLiuidationSections 1*$11*$3, Tari-- and Custos Code

!. $emedies of the Go#ernment

JurisdictionSections 1%$*1%$7, Tari-- and Custos Code

xtraudicia#n-orceent o- Tax Lien

Section 1$8, Tari-- and Custos CodeSearc0, Seizure and 6rrestSections %%$1%%1%, %3$1%317, %3$%3*, Tari-- and Custos Code

Judicia#Postntr+ 6uditSections 314318, Tari-- and Custos Code as aended )+ !.6. o. 913Custos 6dinistrative :rder o. %$$1, ove)er 1*, %$$1

Surc0ar"es, /ines and /or-eituresSections %$1%%9, 3*$13*1%, Tari-- and Custos Code

,. $emedies of the Taxpa6er

6)ateent & !e-undSections 17$117$8, Tari-- and Custos Code

ProtestSections %3$8%317, Tari-- and Custos Code6)andonentSections 18$118$%, Tari-- and Custos Code

adzu tax ii outline

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