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2012 Bar Examination · Taxation
Taxation — 2012
Every Taxation question from the 2012 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 2012 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.
Anchor Banking Corporation, which was organized in 2000 and existing under the laws of the Philippines and owned by the Sy Family of Makati City, set up in 2010 a branch office in Shanghai City, China…
Foster Corporation (FC) is a Singapore-based foreign corporation engaged in construction and installation projects. In 2010, Global Oil Corporation (GOC), a domestic corporation engaged in the refiner…
Mr. Jose Castillo is a resident Filipino Citizen. He purchased a parcel of land in Makati City in 1970 at a consideration of P1 Million. In 2011, the land, which remained undeveloped and idle, had a f…
Mr. Pedro Aguirre, a resident citizen, is working for a large real estate development company in the country and in 2010, he was promoted to Vice-President of the company. With more responsibilities c…
Spouses Pablo Gonzales and Teresita Gonzales, both resident citizens acquire during their marriage a residential house and lot located in Makati City, which is being leased to a tenant for a monthly r…
What are the differences between a request for reconsideration and a request for reinvestigation?…
May the bank deposits – peso and foreign currency of the an individual taxpayer be disclosed by a commercial bank to the Commissioner of Internal Revenue, in connection with a tax investigation being …
In the examination conducted by the revenue officials against the corporate taxpayer in 2010, the BIR issued a final assessment notice and demand letter which states: "It is requested that the above d…
Will you recommend to the corporation such a course of action and justify that the amended return is the latest official act of the corporation as to how it may treat such overpayment of tax or should…
The acquittal of the taxpayer in a criminal action under the Tax Code does not necessarily result in a exeoneration of said taxpayer from his civil liability to pay taxes.…