I. General Principles of Taxation

Question 1

🟢Definition, Nature, Basis, and Importance of Taxation🟢

What is the definition of Taxation

pg .1 & 2

Answer 1

Inherent Power of the Sovereign

Exercised through the legislature

To impose burden upon subjects & objects

w/in its JD for the purpose of raising revenues

to carry out the legitimate objects of gov’t

check pg. 2 & 3 (kma)

Question 2

is Taxation a power to destroy?

pg 5 (amago)

Answer 2

Paseo Realty Corporation v. CA

Question 3

2 faces of taxation

Question 4

which inherent power is the most powerful? Taxation or Police Power

pg. 3

Answer 4

[Taxation]
[cups]

[PP]

Question 5

Taxation v. Tax

3

Answer 5

[Tax]
[epc]

Question 6

May the legislative body enact laws to raise revenue despite the absence of constitutional provision?

Question 7

May the Sangguniang Panlalawigan of Cebu enact law imposing a tax not provided under the local government code or other laws?

pg. 6 (amago)

Answer 7

Pelizloy Realty Corporation v. Province of Benguet

Question 8

NATURE of Taxation

4

Question 9

GR: no injunction in the collection (not imposition) of taxes

XPN: CTA

what are the grounds?

pg. 5

Question 10

GR: Tax could not be subject to SET-OFF

XPN:

pg 5

Question 11

what is your legal basis that the Congress not only have the power to tax but also has the the power to necessarily provide the method or means to tax

Question 12

GR: no delegation to the power of taxation from legislative [IOW] Taxation is legislative in nature

XPN

Answer 12

1
2.
3.

Question 13

tax :: BIR
tariff :: __

Question 14

as the Inherent Power of the State to tax, what are the manifestations?

Question 15

National Tax

v.

National Internal Revenue Taxes

pg. 8

Question 16

Mandanas v. Ochoa doctrine

Question 17

🟢Nature of the Power of Taxation 🟢

distinguish Necessity Theory & Lifeblood Doctrine

6

Answer 17

NT
- why gov’t exist

LD
- how gov’t exist

Question 18

As a general rule, the collection of taxes may not be enjoined by injunction

XPN

Answer 18

Only the CTA can issue a TRO because it is a matter of Collection questioning the way the tax was computed

Question 19

Tax is Not subject to compensation and set-off

XPN

Answer 19

LB: Domingo v. Garlitos

offsetting can be done under (2) conditions
1. both claims are due & demandable
2. both claims are fully liquidated

Question 20

what is the doctrine of equitable recoupment

Answer 20

a claim for refund that has been barred by prescription may be allowed to offset unsettled tax liabilities arising form the same transactilion.

The SC REJECTED this doctrine in Collector vs. UST since it may work to tempt both parties to delay and neglect their respective pursuits or legal action within the period set by law

Question 21

🟢Purpose & Objective of Taxation 🟢

4R’s / Effects of Taxation

Question 22

CONTINUE FROM HERE

Question 23

What are the Inherent Limitations of Taxation

Answer 23

PENIT

Public Purpose
Exemption from Taxation of Gov’t Entities
Non-Delegation of the power to tax
International Comity
Territorial Jurisdiction