General Principle o Concepts, Basis, Purpose o Principles of sound tax system o Scope of taxation o Limitations Inherent Pascual vs Sec

c of Public Works and Highways, GR L-10405, Dec. 29, 1960 Constitutional Ormoc Sugar Central vs City Treasurer 22 SCRA 603 Herrera vs QC 3 SCRA 186 Abra vs Hernando 162 SCRA 106 Abra Valley vs Aquino 162 SCRA 106 Philippine Lung Center vs QC 433 SCRA 119 o Aspects of taxation o Classification of taxes o Interpretation and construction of tax statutes o Tax doctrines Prospectivity Imprescriptibility Double Taxation Commissioner vs Johnson 309 SCRA 87 Power to destroy Forms of escape from taxation Badges of fraud Doctrine of Equitable Recoupment Doctrine of Set-off Republic vs Mambulao 4 SCRA 622 Domingo vs Galitos 8 SCRA 443 Francia vs IAC 162 SCRA 753 Caltex vs COA 208 SCRA 726 Phitex vs Commissioner 294 SCRA 687 Taxpayer suit Power to compromise o Taxation vs Eminent Domain vs Police Power o Taxes: Definition, characteristics, nature, distinguished from other forms of exactions, kinds o Income tax system Global Schedular Semi Schedular or semi global o Features of Philippine income tax law o Criteria for imposition o When is income taxable o Tests in determining whether income is earned for tax purposes.