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COVERAGE OF THE BAR EXAMINATION TAXATION September 14, 2008

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Admin


Admin

COVERAGE OF THE BAR EXAMINATION
TAXATION
September 14, 2008
(Second Sunday, Afternoon)
This examination covers decisions of the Supreme Court, promulgated up to 30
June 2007, and Republic Acts, Presidential Decrees and Executive Orders, promulgated
up to 31 December 2006.
1. General Principles of Taxation
2. National Internal Revenue Code
INCLUDE (a) Comprehensive Tax Reform Act of 1997 (R.A. No. 8424)–
Provisions in effect
(b) All Value Added Tax (VAT) laws in effect
EXCLUDE Percentage Taxes, Excise Taxes and Documentary Stamp Taxes
3. Tariff and Customs Code
EXCLUDE Arrastre and Classification of Commodities
4. Republic Act No. 1125, Creating the Court of Tax Appeals, as amended
5. The Local Government Code on Taxation

source: http://www.supremecourt.gov.ph/bar/announcement/index.php willynilly

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