1. Tariff and Customs Code of the Philippines (RA 1937)
1.1. Tariff Law
1.1.1. Import Tariff
1.1.1.1. Import Articles Subject to Duty
1.1.1.2. Prohibited Importations
1.1.1.3. Conditionally-free Importations
1.1.1.4. Drawbacks
1.1.1.5. Administrative Provisions
1.1.1.5.1. Bases of Assessment of Duty
1.1.1.5.2. Rate of Exchange
1.1.1.5.3. Effective Date of Rates of Import
1.1.1.5.4. Special Duties
1.1.2. Flexible Tariff
1.1.3. Tariff Commission
1.1.3.1. Chief Officials
1.1.3.2. Functions
1.1.4. Export Tariff and Premium Duty
1.2. Customs Law
1.2.1. Bureau of Customs
1.2.1.1. Organization, Function and Jurisdiction
1.2.1.1.1. Chief Officials
1.2.1.1.2. Functions
1.2.1.1.3. Territorial Jurisdiction
1.2.2. Collection Districts and Ports of Entry
1.2.3. Coast-wise Trade
1.2.4. Vessel and Aircraft in Foreign Trade
1.2.5. Ascertainment, Collection and Recovery of Import Duty
1.2.5.1. Importation in General
1.2.5.2. Entry at Customhouse
1.2.5.3. Examination, Classification and Appraisal of Imported Articles
1.2.5.4. Abatement and Refunds
1.2.5.5. Abandonment of Imported Articles
1.2.6. Warehousing of Imported Articles
1.2.6.1. Warehousing in General
1.2.6.2. Bonded Manufacturing and Smelting Warehouse
1.2.7. Administrative and Judicial Proceedings
1.2.7.1. Warrant for Detention of Property -Cash Bond
1.2.7.2. Supervision and Control over Criminal and Civil Proceedings
1.2.7.3. Review by Court of Tax Appeals
1.2.7.4. Disposition of Property in Customs Custody
2. Real Property Tax Code (PD 464)
2.1. Definition of Real Property Tax (RPT)
2.2. Fundamental principles on Real Property Taxation
2.3. Who should pay RPT
2.4. Where to Pay RPT
2.5. When to pay RPT
2.6. RPT Computation
2.7. Minimum RPT Rates
2.8. Computation of Assessed Value
2.9. Maximum Assessment Level rates
2.10. Special Classes of Real Property
2.10.1. Assessment Levels
2.11. Idle Lands
3. International Taxation
3.1. Double Taxation
3.2. Tax Arbitrage
3.3. Principles of International Taxation
3.3.1. Direct Taxation: Residence Principle vs. Source Principle
3.3.1.1. Residence Principle
3.3.1.2. Source Principle
3.3.1.3. Common Practice
3.3.1.4. Deductions and Credits
3.3.2. Indirect Taxation: Destination vs. Source
3.3.2.1. Destination Principle
3.3.2.2. Source Principle
3.3.2.3. Common Practice
3.4. Tax Treaties
3.5. Issues in International Taxation
3.5.1. Tax Avoidance by Multinationals
3.5.2. Tax Evasion by Individuals
3.5.3. Spillovers and Tax Competition
4. Taxation Defined
5. National Internal Revenue Code (RA 8424)
5.1. Organization and Function of BIR
5.1.1. Chief Officials of the BIR
5.1.2. Powers and Duties of the BIR
5.1.3. Sources of Revenues of the BIR
5.2. Tax On Income
5.2.1. General Principles of Income Taxation in the Phils.
5.2.2. Taxable Income
5.2.3. Tax on Individuals
5.2.3.1. Individual Citizen and Individual Resident Alien
5.2.3.2. Non-Resident Alien Engage on Tade/Business
5.2.3.3. Non-Resident Alien Not Engage on Trade or Business
5.2.3.4. Alien Individual Employed on Regional HQs
5.2.3.5. Alien Individual Employed OBUs
5.2.3.6. Alien Individual Employed by Petroleum Service Contractor/Subcontractor
5.2.3.7. Members of General Partnerships
5.2.4. Tax on Corporation
5.2.4.1. Domestic Corporations
5.2.4.2. Resident Foreign Corporations (RFCs)
5.2.4.3. Non-RFC
5.2.4.4. Exemption from Tax on Corporations
5.2.5. Computation of Taxable Income
5.2.6. Computation of Gross Income
5.2.7. Accounting Periods and Methods of Accounting
5.2.8. Returns and Payment of Tax
5.2.9. Value-Added Tax (VAT)
5.2.10. Documentary Stamp Tax
5.2.11. Statutory Offenses and Penalties
5.2.12. Crimes, Other Offenses and Forfeitures