Final Exam: April 15, 2009

Your final exam is scheduled on April 15, 2009, Wed., 5:00 - 7:30 PM. Coverage is cover to cover, excluding other percentage taxes, DST, excise tax, and the Tariff and Customs Code of the Phil.

You may bring codals of NIRC and the Local Government Code of 1991. Only bound codals will be allowed; absolutely no loose leaf codals. Make sure your codals do not contain any annotation.

Good luck!

Assignment: Session 11 (March 24, 2009)

Local Taxation and Real Property Taxation.  We'll see what we can finish.

Assignment: Session 9 (March 10, 2009)

The assignment are the rest of Estate Tax, as well as Donor's Tax.

Midterm Exam

Your midterm exam is scheduled on Tues, March 3, 5:00 - 7:30 PM.  Coverage is remedies of the government and taxpayer.  Open code (NIRC and RA 9282); no annotations.

Assignment: Session 5 (Feb. 10, 2009)

Assignment is V - VII(D), Remedies of Taxpayer.

Assignment: Session 4 (Feb. 3, 2009)

Assignment is III(C) - V, Remedies of Taxpayer.

Mainit-Init Pa: SC Case on Informing TP of Factual and Legal Bases

Study CIR v. Enron Subic Power, recently decided by the SC involving the issue of whether the BIR complied with the statutory requirement to inform the taxpayer of the factual and legal bases of the assessment.  The Court here adopts a narrow interpretation of the provision.  We will discuss this next week.

Assignment: Session 3 (Jan. 27, 2009)

Assignment is I - III(C) of Remedies of Taxpayer.  Include CIR v. Menguito and CIR v. Metro Star Superama under II(C).  Read separate opinions of Justices Acosta and Castaneda in Metro Star Superama.  

Assignment: Session 2 (Jan. 20, 2009)

Assignment is IV and V of Remedies of Gov't.  Materials emailed to Doe.

Assignment: Session 1 (Jan. 13, 2009)

The assignment is I - III, Remedies of the Government Under the NIRC.  See outline.