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midterms reviewer based on coquia's human rights book under atty. pete principe; includes some digests, the universal declaration of human rights, and republic act 9851
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midterms reviewer based on coquia's human rights book under atty. pete principe; includes some digests, the universal declaration of human rights, and republic act 9851Full description
midterms reviewer based on coquia's human rights book under atty. pete principe; includes some digests, the universal declaration of human rights, and republic act 9851Full description
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TAXATION II PART III VALUE-ADDED TAX Sections 105-115 of the NIRC, amended by RA No. 9337 Implemented by RR No. 16-05 as amended by RR No. 4-07
I. PREL PRELIM IMIN INAR ARY Y MATT MATTER ERS S a. Nature Nature and characte characterist ristic ic of VAT VAT in general general Sec. 4.105.-2 of RR No. 16-05 CIR vs. Magsaysay Lines GR No. 146984 dated July 28, 2006 CIR vs. Seagate Technology (Phils) GR No. 153866 February 11, 2005 b. VAT as an indire indirect ct tax Contex vs. CIR GR No. 151135 dated July 2, 2004 c. Person Persons s Liab Liable le (Sec (Sec.. 105) 105) i. Perso Persons ns liable liable in genera generall CIR vs. CA and Commonwealth Management Management Services GR No. 125355 dated March 30, 2000. ii. Who are are required required to regist register er for VAT VAT (Sec. (Sec. 236 G) [Sec. [Sec. 9.236-1 9.236-1 of RR No. 16-05] iii. Optional Optional VAT VAT Registrat Registration ion (Sec. (Sec. 236 H) [Sec. [Sec. 9.236-1 9.236-1 of of RR No. 16-05] d. Meanin Meaning g of of the the phra phrase se “in the course of trade of business” (Sec. business” (Sec. 105) Sec. 4.105-3 of RR No. 16-05 CIR vs. Magsaysay Lines GR No. 146984 dated July 28, 2006 e. Exception Exceptions s to the Rule of Regul Regularity arity f. Outp Output ut Tax Tax vs. vs. Inpu Inputt Tax Taxes es i. Source Sources s of Input Input Tax Tax (Sec (Sec.. 110 110 A) ii. Excess Excess Outp Output ut or Inp Input ut Tax Tax (Sec. (Sec. 111 B) B) iii. Rule on on Input Input Tax on on Capital Capital Goods Goods (Sec. (Sec. 4.110-3 4.110-3 of RR No. No. 1605) iv. Substanti Substantiatio ation n of Input Input Tax Credits Credits (Sec. (Sec. 4.110-8 4.110-8 of RR No. No. 1605)
II. VAT ON GOODS GOODS AND AND SERVICE SERVICES S a. Definition Definition of of goods and and services services (Sec. (Sec. 106 106 and Sec. Sec. 108) b. VAT base base for goods goods and servic services es (Sec. (Sec. 106 and Sec.1 Sec.108) 08) c. Meaning Meaning of gross gross sellin selling g price price and gross gross receipt receipts s (Sec. (Sec. 106 and Sec.108) d. Rules Rules on sale sales s of Real Real Prope Property rty i. Rule on on Sales Sales on Instal Instalment ment [RR [RR No. No. Sec. 4.106 4.106-3 -3 of RR No. 161605 as amended by Sec. 3 of RR No. 4-07] ii. See also also rule on sale sale of real real property property use use in busines business s (Sec. (Sec. 14 (l) of RR No. 4-07) iii. Correlate Correlate with with Sec. Sec. 109 on on exempt exempt sales sales of Real Real Proper Property ty e. VAT on on Impor Importat tation ions s (Sec. (Sec. 107) 107)
i. Exempt Exempt Imp Import ortati ations ons unde underr Sec. Sec. 109 ii. Transfer Transfer of of Goods Goods by Tax-exempt Tax-exempt Persons Persons (Sec. (Sec. 107 107 B) f. Transa Transacti ctions ons deemed deemed sale sale (Sec. (Sec. 106 B) i. Rati Ration onal ale e of Impo Imposi siti tion on ii. Enumerat Enumeration ion – Sec. Sec. 4.106 4.106-7 -7 RR RR No. No. 16-05 16-05 iii. Tax Base Base of Transact Transactions ions Deemed Deemed Sale g. Rules Rules for for Cert Certain ain Serv Service ices s i. Comm Common on Carr Carrie iers rs 1. Sec. 4.108-2 4.108-2 Nos. Nos. 11 and and 12 of of RR No. No. 16-05 16-05 2. Sec. Sec. 4.108 4.108-3 -3 of RR No. No. 16-0 16-05 5 ii. ii. Leas Lease e of of Pro Prope pert rtie ies s 1. Sec. Sec. 4.108 4.108-3 -3 of RR No. No. 16-0 16-05 5 2. Lease Lease of Residentia Residentiall Units – [Sec. [Sec. 4.109-1 4.109-1 (B)(q (B)(q)) of RR No. 16-05] iii. iii. Profe Profess ssion ional al Servic Services es iv. iv. Medi Medica call Servi Service ces s 1. Sec. Sec. 4.1094.109-1 1 (B)(g) (B)(g) of of RR No. No. 16-05 16-05 Philippine Healthcare Healthcare Providers vs. CIR GR No. 168129 dated April 24, 2007 III. ZERO RATED SALES OF GOODS AND SERVICES and VAT EXEMPT SALES a. Nature Nature of Zero Zero Rated Rated Sales Sales b. Zero Zero Rated Rated Sale Sale of Goods Goods (Sec (Sec.. 106) 106) c. Zero Rated Rated Sale Sale of Services Services (Sec. (Sec. 108 B) CIR vs. American Express GR No. 152609 dated June 29, 2005 CIR vs. Burmeister and Wain GR No. 153205 dated Jaunary22, 2007 CIR vs. Acesite GR No. GR No. 147295 dated February 16, 2007 d. Automati Automatic c zero-rate zero-rate vs. vs. Effectiv Effectively ely zero-ra zero-rate te CIR vs. Seagate Technology (Phils) GR No. 153866 February 11, 2005 CIR vs. Toshiba Information Equipment GR No. 150154 dated August 9, 2005 e. Destinati Destination on principl principle e and cross cross border border doctrin doctrine e CIR vs. American Express GR No. 152609 dated June 29, 2005 CIR vs. Toshiba Information Equipment GR No. 150154 dated August 9, 2005 f. Zero Zero Rate Rated d Sale Sales s vs. vs. Exemp Exemptt Sale Sales s CIR vs. Cebu Toyo Corp. GR No. 149073 dated February 16, 2005 g. Enumerati Enumeration on of Exempt Transa Transaction ctions s (Sec. 109) Sec. Sec. 4.109-1 4.109-1 (B) of RR No. 16-05 h. Exempt Exempt Persons Persons vs. vs. Exempt Exempt Trans Transacti actions ons i. CIR vs. vs. Seagate Seagate Techno Technology logy (Phil (Phils) s) GR No. 153866 153866 February February 11, 11, 2005
IV. TRANSITIONAL TRANSITIONAL AND PRESUMPTIVE INPUT TAX
Sec. 4.111-1 of RR No. 16-05 Fort Bonifacio Development vs. CIR GR No. 158885 dated April 2, 2009 V. VAT REFUND a. Compar Compare e with with Sec. Sec. 204 204 and and 229 229 b. Grounds c. Periods Contex vs. CIR GR No. 151135 dated July 2, 2004 Atlas Consolidated Mining vs. CIR GR Nos. 141104 and 148763 dated June 8, 2007 CIR vs. Mirant Pagbilao Corp. GR No. 172129 dated September 12, 2008 Northern Mini Hydro vs. CIR CTA Case No. 7257 dated May 28, 2009 (also read the separate opinion of Justice Acosta)
VI.OTHER MATTERS a. Invoicing Invoicing Requir Requirement ements s (Sec. 113) 113) [Sec. 4.1113 4.1113-1 -1 of RR No. 16-05] 16-05] b. Informati Information on which which must must be conta contained ined (Sec. (Sec. 113) 113) c. Consequen Consequences ces of Issuing Issuing Erroneo Erroneous us VAT Invoice Invoice (Sec. (Sec. 113) [ RR No. No. 4.113-4 of RR No. 16-05] d. Filing Filing of Monthly Monthly and Quarterly Quarterly VAT VAT Returns Returns and Payment Payment of VAT VAT (Sec. 114) e. Withhold Withholding ing VAT VAT (Sec. 114 114 C) [Sec. [Sec. 4.114-2 4.114-2 of RR No. No. 16-05 as amended by Sec. 22 of RR No. 4-07] i. Gove Govern rnme ment nt paym paymen ents ts ii. Servic Services es Render Rendered ed by Non-re Non-resid sident ents s iii. Withholdi Withholding ng VAT VAT Return Returns/Tim s/Time e of Payment Payment f. Power of the Comm Commissi issioner oner to to Suspend Suspend Busin Business ess Operat Operations ions (Sec. (Sec. 5) 5) [Sec. 4.115-1 of RR No. 16-05]
