Based on Philippine tax law.

https://drive.google.com/file/d/13kB7xsY-9mTIIk1tHCjGz9XIkKxx9JBG/view?usp=sharing

A. TAX CASE DIGEST

1. MAKE A CASE DIGEST (SUMMARY OF THE CASE) FOLLOWING THE OUTLINE SUMMARY BELOW: I. FACTS OF THE TAX CASE (note: indicate the significant dates and what transpired on those dates)

II.ISSUES DECIDED BY THE SUPREME COURT (note: indicate as many issues decided by the Supreme Court)

III.DECISION OF THE SUPREME COURT FOR EACH ISSUE (note: this means the decision of the Supreme Court for each identified issue)

TAX CASE QUESTIONS TO ANSWER: B. SPECIAL COMPLIANCE 2. ENUMERATE THE CONSTITUTIONAL LIMITATIONS ON THE POWER OF TAXATION THAT ARE RELEVANT TO THE INSTANT CASE. (note: enumerate the most relevant constitutional limitations to the instant tax case.) 3. STATE THE SPECIFIC CONSTITUTIONAL LIMITATION ON THE POWER OF TAXATION THAT WAS INVOKED BY THE TAXPAYER IN THE INSTANT CASE. 4. ENUMERATE THE NATIONAL TAXES THAT ARE MENTIONED IN THE INSTANT CASE THAT THE TAXPAYER IS LIABLE TO PAY? ENUMERATE THE NATIONAL TAXES THAT ARE NOT MENTIONED IN THE INSTANT CASE. 5. ENUMERATE THE SOURCES OF TAX LAWS WHICH ARE CITED IN THE INSTANT TAX CASE? (note: the decision of the Supreme Court is already a source of tax law, thus you exclude it already) 6. WHAT IS THE POSITION TITLE OF THE HEAD OF THE BUREAU OF INTERNAL REVENUE (BIR)? WHAT IS THE POSITION TITLE OF THE HEAD OF THE DEPARTMMENT OF FINANCE (DOF)? 7. WHAT IS THE AUTHORITY OF THE COURT OF TAX APPEALS IN THE INSTANT TAX CASE AND ALL TAX CASES? Discuss. 8. WHAT IS THE AUTHORITY OF THE SUPREME COURT IN THE INSTANT TAX CASE AND ALL TAX CASES? Discuss. 9. WHAT SPECIFIC TOPIC DO YOU LIKE IN YOUR STUDY OF Business taxation? Explain.