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UCC Taxation-2 Syllabus VAT Updated PDF
UCC Taxation-2 Syllabus VAT Updated PDF
B. VAT on Goods
1. Sec. 106 of the Tax Code
2. Sale of real property – Tax base for goods vs. Tax base for real property – Sec. 4.106-4 of RR 16-
2005, RR No. 4-2007
a. Exempt real property – Sec. 109(P) of the Tax Code, as amended by RA 10963
i. Clarification of VAT exempt thresholds – Sec. 4.109-1(P) of RR 13-2018
ii. RR No. 4-2021
3. Transactions deemed sale – Sec. 106(B) of the Tax Code – Sec. 4.106-7 of RR 16-2005 as
amended by RR 4-2007
C. VAT on Importations
1. Sec. 107 of the Tax Code
2. Sec. 4.107-1 of RR No. 16-2005, as amended
D. VAT on Services
1. Sec. 108 of the Tax Code
2. Medicard Philippines, Inc. vs. CIR, GR No. 222743 dated April 5, 2017
3. CIR vs. SM Prime Holdings, Inc., GR No. 183505 dated February 26, 2010
4. Diaz vs. The Secretary of Finance and CIR, GR No. 193007 dated July 19, 2011
F. Input Tax
1. Substantiation requirements
a. Sec. 110(A) in relation to Sec. 113 of the Tax Code
b. Sec. 4.110-8 of RR 16-2005
c. Nippon Express (Phils) Corp. vs. CIR, GR No. 191495 dated July 23, 2018
2. Rule on capital goods – Sec. 110(A) of the Tax Code, as amended by RA 10963
a. Sec. 4.110-3 of RR 13-2018
b. RR No. 21-2022
3. CIR vs. Sony Phils., Inc., GR No. 178697 dated November 17, 2010
4. Transitional input tax
a. Sec. 111(A) of the Tax Code
b. Fort Bonifacio Development vs. CIR, GR No. 173425 dated September 4, 2012
I. VAT Refund
1. Sec. 112 of the Tax Code, as amended by RA 10963
2. RMC 17-2018 and Sec. 112-1 of RR 13-2018
3. Context vs. CIR, GR No. 151135 dated July 2, 2004
4. Atlas Consolidated Mining vs. CIR, GR Nos. 141104 and 148763 dated June 8, 2007
5. CIR vs. San Roque Power, GR No. 187485 dated February 12, 2013
6. Microsoft Phils., Inc. vs. CIR, GR No. 180173 dated April 6, 2011
7. Coca-Cola Bottlers Philippines, Inc. vs. CIR, GR No. 222428 dated February 19, 2018