>>>>Tax Law and Jurisprudence [Clothbound]

Tax Law and Jurisprudence [Clothbound]

by Justice Jose C. Vitug

    Justice Ernesto D. Acosta

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Tax Law and Jurisprudence [Clothbound]

Tax Law and Jurisprudence [Clothbound]

by Justice Jose C. Vitug

    Justice Ernesto D. Acosta

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In view of the passage of new laws which amended principally the National Internal Revenue Code and other selected laws like the Charter of the Court of Tax Appeals and the Local Government Code, the need to revise the book was seen by the Authors, notably starting with the passage of Republic Act Nos. 9282 and 9503 effective April 23, 2004 and July 5, 2009 respectively expanding further the number of divisions and Justices of the Court of Tax Appeals. Then, Republic Act No. 9504 approved on June 17, 2008 introduced major changes to our income tax laws particularly on individual taxpayers.

These amendments were followed by Republic Act No. 9640 approved on May 21, 2009 lowering the amusement tax level for Amusement Tax. Republic Act No. 9648 approved on June 30, 2009 grants some tax incentives to people trading thru our local stock exchange. Republic Act No. 10001 approved on February 23, 2010 further reduces documentary stamp tax on life insurance policies. This was followed by Republic Act No. 10021 approved on March 8, 2010 allowing the Commissioner to exchange information with foreign authorities under certain conditions. Republic Act No. 10026 approved on March 11, 2010 grants tax incentives to local water districts.

A major change or restructuring in the imposition of excise tax on alcohol and tobacco products were done under Republic Act No. 10351 which was approved on December 19, 2012. This was followed lastly by Republic Act No. 10378 approved on March 7, 2013 recognizing the principle of reciprocity in granting income tax exemptions to international carriers.

The Authors took the opportunity to update the jurisprudence in taxation. Notably, many interesting cases decided by the Supreme Court were included by the Authors from Year 2008 till Year 2013.

The Authors remain hopeful that this book intended for tax practitioners, professors, and students are giving them the proper assistance in the practice of taxation.

We would like to thank again the Rex Book Store, its officers and staff for the facilities afforded to us in the publication of this work, and to Mr. Jose Mari H. Roco, a student of law, Thank you for all your valuable assistance. Lastly, but foremost in our hearts, to our respective families for their continuous faith and inspiration, without which this books could never have been revised.

Author(s)Justice Jose C. Vitug Justice Ernesto D. Acosta

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