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Taxation Law Bar Exam 2022 Guide

The document discusses taxation law and procedures that may be covered in the 2022 bar exam. It outlines general principles of taxation like the definition and purpose of taxation. It also discusses the taxing powers of local government units and the requirements for valid tax ordinances. Finally, it examines tax remedies and procedures for appealing tax cases, including appeals from the Court of Tax Appeals to the Supreme Court.

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Aubrey Cortez
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73 views5 pages

Taxation Law Bar Exam 2022 Guide

The document discusses taxation law and procedures that may be covered in the 2022 bar exam. It outlines general principles of taxation like the definition and purpose of taxation. It also discusses the taxing powers of local government units and the requirements for valid tax ordinances. Finally, it examines tax remedies and procedures for appealing tax cases, including appeals from the Court of Tax Appeals to the Supreme Court.

Uploaded by

Aubrey Cortez
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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TAXATION LAW IN BAR EXAM 2022 COVERAGE

POLITICAL LAW

II. GENERAL PRINCIPLES OF TAXATION

A. Definition, characteristics and purpose of taxation

B. Power of taxation as distinguished from police power and eminent domain

C. Scope and limitations of taxation

1. Inherent and constitutional limitations of taxation

2. Territoriality principle and situs of taxation

D. Requisites of a valid tax

E. Tax as distinguished from other forms of exactions

F. Kinds of taxes (NOT DISCUSSED THOROUGHLY)

G. Doctrines in taxation

1. Lifeblood theory

2. Construction and interpretation of tax laws, rules, and regulations

3. Prospectivity of tax laws

4. Imprescriptibility of taxes

5. Double taxation
6. Exemption from taxation

7. Escape from taxation

8. Equitable recoupment

9. Prohibition on compensation and set-off

XII. LOCAL GOVERNMENTS

A. Principles of local autonomy – (Fiscal autonomy)

C. Local government units

1. Powers

a. Police power (general welfare clause)

b. Eminent domain

c. Taxing power – (BASIC)

d. Closure and opening of roads

e. Legislative power

i Requisites for valid ordinance

ii Local Initiative and referendum

f. Corporate powers

g. Ultra vires acts


D. Local Taxation

1. Fundamental Principles of local and real property taxation

2. Common Limitations on taxing power of the LGU

3. Requirements for a valid tax ordinance

4. Procedure for approval and effectivity of tax ordinances

5. Exemptions from real property taxes

XVI. EDUCATION, SCIENCE, TECHNOLOGY, ARTS, CULTURE AND


SPORTS

A. Academic freedom

B. Constitutional tax exemptions for certain educational institutions – DE


LA SALLE CASES

REMEDIAL LAW – PART 2: APPELLATE PRACTICE,


PROCEDURE IN THE COURT OF APPEALS, COURT OF TAX
APPEALS, AND THE SUPREME COURT

III. APPEALS IN CIVIL PROCEDURE: MODES OF APPEAL FROM


JUDGMENTS OR FINAL ORDERS OF VARIOUS COURTS/TRIBUNALS

A. Rule 40 – Appeal from Municipal Trial Courts to the Regional Trial


Courts

B. Rule 41 – Appeal from the Regional Trial Courts

C. Rule 42 – Petition for Review from the Regional Trial Courts to the Court
of Appeals
D. Rule 43 – Appeals from the Court of Tax Appeals, Civil Service
Commission, and Quasi-Judicial Agencies

E. Rule 45 – Appeals by Certiorari to the Supreme Court

F. Rule 64 – Review of judgments or final orders of the Commission on


Audit and the Commission on Elections

G. Dismissal, reinstatement, and withdrawal of appeal

V. PROCEDURE IN TAX CASES

A. Tax Remedies under the National Internal Revenue Code of 1997, as


amended

B. Tax Remedies under the Local Government Code of 1991

C. The Court of Tax Appeals (R.A. 1125, as amended, and the Revised
Rules of the Court of Tax Appeals)

1. Jurisdiction

2. Procedures

a. Civil Cases

i Internal Revenue taxes

ii Local taxes

iii Injunction not available to restrain collection; exceptions

b. Criminal Cases
3. Appeal to the CTA en banc

4. Petition for review on certiorari to the Supreme Court

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