https://drive.google.com/file/d/13kB7xsY-9mTIIk1tHCjGz9XIkKxx9JBG/view

Pls. open the file to open see the case.

REPUBLIC OF THE PHILIPPINES COURT OF TAX APPEALS QUEZON CITY

SECOND DIVISION

PERPETUAL SUCCOUR CTA CASE NO. 8912 HOSPITAL OF CEBU, INC., Petitioner,

-versus-

Members: CASTANEDA, JR., Chairperson CASANOVA, and MANAHAN, JJ.

COMMISSIONER OF INTERNAL Promulgated: REVENUE,

Respondent. JUL 2 5 2017

TAX CASE QUESTIONS TO ANSWER:

1. 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. You can open your notes.)

2. STATE THE SPECIFIC CONSTITUTIONAL LIMITATION ON THE POWER OF TAXATION THAT WAS INVOKED BY THE TAXPAYER IN THE INSTANT CASE.

3. 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.

4. ENUMERATE THE SOURCES OF TAX LAWS THAT 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)

5. 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 DEPARTMENT OF FINANCE (DOF)?

6. WHAT IS THE AUTHORITY OF THE COURT OF TAX APPEALS IN THE INSTANT TAX CASE AND ALL TAX CASES? Discuss.

7. WHAT IS THE AUTHORITY OF THE SUPREME COURT IN THE INSTANT TAX CASE AND ALL TAX CASES? Discuss.

8. WHAT AREAS CAN BE IMPROVED IN THE STUDY OF BINTAXA (Business Taxation)? Explain. 9. WHAT SPECIFIC TOPIC DO YOU LIKE IN YOUR STUDY OF BINTAXA? Explain