DAYEdalera
Thursday, October 02, 2008
Strictly for Saturday (October 4)
Power of Taxation; Definition/Nature/Scope of Power
Section 28 – Article VI of the 1987 Philippine Constitution
Limitations on the exercise of the power of taxation:
(1) Due Process ; Tav vs. del Rosario 237 SCRA 324
(2) Equal Protection Clause
(3) Public purpose; Pascual vs. Secretary of Public Works and Communications/ Osmena vs. Orbos 220 SCRA 703
Double Taxation; Define/ Requisites
Tax Evasion; Define / Requisites
Tax Exemptions – Sec. 28 (4) Article VI, Sec. 28 (3) - Article VI, Sec. 4(3) Article XIV, Sec 4 (4) – Article XIV / Mactan Cebu International Airport Authority vs. Marcos, 261 SCRA 667 / Lladoc vs. Commissioner of Internal Revenue, 14 SCRA 262
Distinguish Tax from License Fee
Lifeblood Doctrine
Different kinds of taxes.
Section 28 – Article VI of the 1987 Philippine Constitution
Limitations on the exercise of the power of taxation:
(1) Due Process ; Tav vs. del Rosario 237 SCRA 324
(2) Equal Protection Clause
(3) Public purpose; Pascual vs. Secretary of Public Works and Communications/ Osmena vs. Orbos 220 SCRA 703
Double Taxation; Define/ Requisites
Tax Evasion; Define / Requisites
Tax Exemptions – Sec. 28 (4) Article VI, Sec. 28 (3) - Article VI, Sec. 4(3) Article XIV, Sec 4 (4) – Article XIV / Mactan Cebu International Airport Authority vs. Marcos, 261 SCRA 667 / Lladoc vs. Commissioner of Internal Revenue, 14 SCRA 262
Distinguish Tax from License Fee
Lifeblood Doctrine
Different kinds of taxes.
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2 Comments:
mam kelan po deadline ng byran s moot court?
First payment: TUesday, October 7, 2008
Deadline of Full Payment: October 11, 2008
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