TAXATION

TAXATION

• Definition and Nature
• Purpose
  • CIR vs. Algue, Inc., 158 SCRA 9 (1988)
  • Commissioner vs. Makasiar, 177 SCRA 27 (1989)
• Scope (The power to tax is the power to destroy)
• Who exercises the power?
  • VI Sec. 28
  • XIV, Sec 4 (3)
  • X, Sec. 5
• Tax Exemptions
  • YMCA vs. CIR, 33 Phil. 217 (1916)
  • Bishop of Nueva Segovia vs. Provincial Board, 51 Phil. 352 (1927)
  • Lladoc vs. CIR, 14 SCRA 292 (1965)
  • Province of Abra vs. Hernando, 107 SCRA 104 (1981)
  • Abra Valley College vs. Aquino, 162 SCRA 106 (1988)
  • American Bible Society vs. City of Manila 101 Phil. 386 (1957)
• Double Taxation
  • Punzalan vs. municipal Board of Manila, 95 Phil. 46 (1954)
• License Fees
  • Physical Therapy Org. vs. Municipal Board, G.R. 10448, August 30, 1957