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2010 Bar Examination · Taxation
Taxation — 2010
Every Taxation question from the 2010 Bar, traced to the statutes, cases and Supreme Court doctrines it tests. Open any question for the facts, the mapped authorities, and the ALAC model answer.
The 2010 Taxation questions
Questions are public-domain (Supreme Court Bar examinations). Each ALAC model answer is AI-drafted from landmark authorities and refined with every round of verification.
True or False. In civil cases involving the collection of internal revenue taxes, prescription is construed strictly against the government and liberally in favor of the taxpayer. (1%) In criminal cas…
What is the "all events test"? Explain briefly. (2%) What is the "immediacy test"? Explain briefly. (2%) What is the "rational basis" test? Explain briefly. (2%) What is the effect of the execution by…
Mirador, Inc., a domestic corporation, filed its Annual Income Tax Return for its taxable year 2008 on April 15, 2009. In the Return, it reflected an income tax overpayment of P1,000,000.00 and indica…
On March 10, 2010, Continental, Inc. received a preliminary assessment notice (PAN) dated March 1, 2010 issued by the Commissioner of Internal Revenue (CIR) for deficiency income tax for its taxable y…
Does the Court of Appeals have the power to review compromise agreements forged by the Commissioner of Internal Revenue and a taxpayer? Explain. (5%)…
Based on the Affidavit of the Commissioner of Internal Revenue (CIR), an Information for failure to file income tax return under Section 255 of the National Internal Revenue Code (NIRC) was filed by t…
What are the conditions that must be complied with before the Court of Tax Appeals may suspend the collection of national internal revenue taxes? (3%)…
What is the rule on appeal from decisions of the Collector of Customs in protest and seizure cases? When is the decision of the Collector of Customs appealable to the Court of Tax Appeals? Explain. (5…
On May 15, 2009, La Manga Trading Corporation received a deficiency business tax assessment of P1,500,000.00 from the Pasay City Treasurer. On June 30, 2009, the corporation contested the assessment b…
True or False. (1% each) Gains realized by the investor upon redemption of shares of stock in a mutual fund company are exempt from income tax. A corporation can claim the optional standard deduction …
Are the following transactions subject to VAT? If yes, what is the applicable rate for each transaction. State the relevant authority/ies for your answer. Construction by XYZ Construction Co. of concr…
Ferremaro, Inc., a manufacturer of handcrafted shoes, maintains its principal office in Cubao, Quezon City. It has branches/sales offices in Cebu and Davao. Its factory is located in Marikina City whe…
XYZ Shipping Corporation is a branch of an international shipping line with voyages between Manila and the West Coast of the U.S. The company's vessels load and unload cargoes at the Port of Manila, a…
Is the assessor justified in assessing A's deficiency real property taxes? Explain.…
What are the properties and interests that should be included in the computation of the gross estate of the decedent? Explain.…
A wants to file a claim for casualty loss. Explain the legal basis of your tax advice.…
What will be your advice to Caruso in order to lessen the impact of possible double taxation on the same income?…
Discuss the tax implication of the transaction.…