OF
CLASSIFICAT
- - T~
..... ---•___ION
....,-
- ----·
~ --· .- · -· · · .~nt (e 9 Income tax, estate
ry stamp tax)
a. Jj/jJ[oaa/J. ·imposed by the t(~na~.~ ~.!! ltu~ ~ts
,r c,,.,.
·.---_ _•
..;
~ ~; ,~ ,JO t lax, donor's tax, VAT othe.f..Pj)~ge ~ i
,,..~ r\t units such as municipal
,,, · ·
~ fa SCOPE_ '
1.
_ _ ..
, .,
· • 1~1 urt
l t ()i • 1~ b.
ii, ~,,Ji cYI I
_
....... - -
.r ,
-
-
). The local
Imposed by r~ 9..~ ~l~ slonal tax~
8nd
grofe! .-- - sUtutional grant that
corporations (e.g: ~ 1~ tate..fax.
n ment Code of th
government unit's power to tax Is based on aGco
e
ovem
l
paved the way for the enactment of the Loca
rent.
Inhe
not
Is
Philippines. Hence, the local government's power to taX
LtXal--1
- ~
- - - - - -- - -
ed
-IJSlOQ.
pas
a.76(§Q.nsDJo.lt-orcaT!.@Jion - -~
ory
territ
~ wheuiercitizens or not, resJdLng wl__!p.!!!.. a s~lfhied
1~
he may~
~g ar d to their property or the occupation In whic
,,
.,. . . .
·-
<
2. AS TO SUBJECT MATIER OR OBJEGt
~ .~:•'4•·
engaged (e.g.
b.
.>
Um
,.amaun
~un!~
0
iJl
_f!roP!!!JX - ~ on- property, wbather_real . r pe~ al,._
some _otber
_Eroportion either to Its value, oL tn· acc.9~ ~ __with
reasonable method of apportionment (e.~~ )
i9n...9f a P,.Olpax
c. Excise - any tax..w.bicb does not fall within the classifiAA!
and
@Uax, _I!ij$ Js a laX·o11 the ~xer&l~ of certain rights also
Qf ~~-mARA
tax?--e. ~~ or's~ ). Excise tax may ntial
privileges {e.g:--i~
non-esse
refer to the Pax levfe d or Imposed onsm products and
Transfer and
goods such as cigars and liquors (Discussed in volume 2 applicable to
Business Taxes). Excise taxes of this nature are taxes
pines for
certain specified articles or products manufactured in the Philip
to specified
domestic sale or consumption or any other disposition and
specific or ad
thing~ or goods imported into the Philippines. It may be
valorem
111< \_1111"
, 1 lr,k
-¼110, J
-
., ,.,.-------- --- 3. AS ro W~Q_BEARS THE_B.URD@P
peg;@_wJ!P_als_o shoulders ttw
_r,,~.. a. (Rirect ➔ tax which is demanded from the
oth the
a er nnot shift
hurcren of tax or tax •
as we as the impact or
11
'>l"ll'litt 'l'l'!.r
~,. a
I-' .
.,· , . !
inc1 ence (liability for the payment of the
burden of the tax falls on the same person (e.g~
do~
-
----
~
")
In the.·expectation and
, · b. lndi~ - tax wh!ch is demanded from one person
er. These
lntention that he shall indemnify himself at the expense of anoth
ent of the
are taxes wherein the incidence of or the liability for the paym
-~ ,. .(<
... ..
'
,,
i
1
1
1
j
'
!
.
4
:
J
J
1
16
t
I
ll
__ __ __ ,
rwv/4mMllll n-,1(.,t
~
tax falls on one person
ttae-~fd~r, !~~f..~tted Of.,~ ~- ,
to another pe,aon ~.g. ~Af;TpefQentage ~. ef(dse Jal. on-ex~_!!-,
'artiaesr. 1n·m1fcase of Maceda v. ·Macirafg (197 SCRA 771), an iriafrid
tax is defined as one paid by a person whO is not dJtectJy liable therefor,
and who may therefore shift or pass on the tax to another person Of
entity, which ultlmately assumes the tax burden.
4. ~AS JO DF[Ea_MINATfON OF AMOUNT:
~; <,11 ff:>'~ __!!5-;tax
il_!!IO_li_i)l;;jrn~sed
stand§! welgllrof measur~nt (e.g.
mime
b.
~-~ M ~~lorem~
~
!>J!J!l~.!:'!811.(l[_lll!Ol!!!"._Of' by
~~_c::!l!?rs..M.Jd
;-va~l!~~ - ~he prqpe_rty~ ~
r~~-to ~!£']..!tie tax..&S.assess~ (e.g.Gat, ~i;;~ e ~. dprlor's laund
tax of
@y~t;;>of ~
e~~Af,:f'~
'""---- -~ · "· ---
_ __::__::.:;..r
.....
::r:: -
TABLE 1-5: SAMPLE COMPUTATION OF AD-Valorem and Specific Tax
DISTILLED SPIRITS (based on Republic Act No. 10351)
2013
AO.VALOREM TAX RATE
- Based on the Net Retail
Price (NRP) per proof
(excluding the excise and
15%
value-added taxes)
SPECIAC TAX _Pee proof liter
?20
2014
15%
?20
2015
20%
P20
2016
20%
P20.80
2017
20%
P2L63
RETTES, PER PACK (based on Republic Act No. 10351}
2013
SPECIFIC TAX ON
CfgareU.S packed by
machine where the NRP
(excluding excise and VAT)
per pack is
• 1211.50 and below
• More than 1211 .50
P12
P25
2014
?17
?27
17
2015
µi1
12'28
A
?25
?29
P30
5230
5. AS TO PURPOSE
gene,,
..se;- tax imposed~~ for_ttle rnment
a. Primary, Fiscal. or Revenue Pum9
--. . t raise nwenw ,or gove
--- ,.e., o -~
.. - ····_ _ _.
nt.
mme
".m._go~.
..Yl- nu.
e tax.- d<>OQrt tax &OQ.~ ~Il!.X1·
purposes (e.g. Incom....--~ ~·-
'NimA IIMi' ":I~~
---
e - t a x ~_!.or
b. .~ng filY ., 8egula1Qry,,_Su.eg~ O!..SU.IJlJ)~rY.-..Pu~
or econuunC
,....,,ial
.flc
c:,._.
- - - · - :· "''I\.IS
~
~
ve.
acNe
to
a--~ ""' purpose, l.e.,
o1 wnelher revenue Is actually raised or not (e.g..-~~ff_~nd·
I~
Aft,if• -·
.,.-- -~--··- ~-- ~- ··-··- - ~
1
son
dutle
ll",
u..lf\'#
..
-! -
l"Art6 in
~ --~
6. AS TO GRADUATION OR RATE .
·;.
~ amount of the
a. e,opartional .- tax ·based on a fixed percentage~
1-5 above
property, feeefpts, or other basis iobe laxef[e.g. ~ Table
(~~ ~ Q1'1 dis~ ~ s[>!ritsJl. __
· - · - · - . 1 ~1 rs~
1
Rlt1Jl_~sfve or graduB.,t.e.d-~ tax the. rate
l}.t• ~ · b.
~ffeif!l lflCt88S8~ as the tax
(e.g. ~} ixon indMdual taxpayeri) -·
QIH~
"
R_~f!16Si'!P -
tax the rate of whlch__~~ ~~as lfl8 ~~-~~ or_bracket
1~
t"Rf Tn
c. ,;_,
,
i -·-
7. AS TO TAXING AUTHORJTY
eoua Code
a. .Nstionsl - taxes ifT1)0Sed under the NatlonalJnlemaJ Rav. national ~lected Jy the
foommonly known as the Tax
and other
goverrvnent through _the_!3ur_efilL_ofJntema! f3~y_enu~JB!B)
than those
national government agencies. Other national taxes other
de but
collected by the BIR as provided for under special laws Inclu
not Omtted to:
s ·
• CUstoms
~--~
---- dutie
Code,-
·~
• UWll 9f..l.@rco~c ~ 9~~
•
1
Spedaf education fund taxes
·
ric
• ~Y_!,axes ori air._coc.ft..Jmlorued. wmerga.!, and elect
~
r~m pU on
*stmen~
• ~~!
• rJYtUax
t~
~
• Rdvate motor 'lehlde tfJ!
by local govemment units
b. .. local -;~ . - -imposed
.
.
18