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Commercial and Taxation Laws
Browse topics for this subject in the official outline.
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13,844
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Commercial and Taxation Laws
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I. BUSINESS ORGANIZATIONS
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A. Corporations - R.A. No. 11232
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3. Nationality of Corporations
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4. Juridical Personality
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5. Capital Structure
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6. Incorporation and Organization
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a. Promoters
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i. De Facto Corporation
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8. Stockholders and Members
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9. Directors and Trustees
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10. Capital Affairs
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b. Watered Stocks
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g. Securities - R.A. No. 8799
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11. Merger, Consolidation, and Acquisition - relate to R.A. No. 10667
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a. Concept - Sec. 4
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b. Review - Sec. 16
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13. Foreign Corporations
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b. Foreign Investments - R.A. No. 7042, as amended by R.A. No. 8179 and R.A. No. 11647
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14. Special Corporations
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e. One Person Corporations
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v. Corporate Structure and Officers
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B. Partnerships
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1. General Provisions
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II. INSURANCE Presidential Decree [P.D.] No. 612, as amended by R.A. No. 10607
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III. TRANSPORTATION
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A. Common Carriers
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B. Vigilance over Goods
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C. Safety of Passengers
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IV. BANKING
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A. Secrecy of Bank Deposits - R.A. No. 1405 and R.A. No. 6426, as amended
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B. General Banking Law - R.A. No. 8791
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C. Deposit Insurance - R.A. No. 3591, as amended by R.A. No. 11840
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D. Anti-Money Laundering - R.A. No. 9160, as amended by R.A. No. 9194, R.A. No. 10167, R.A. No. 10365, R.A. No. 10927, and R.A. No.11521
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6. Money Laundering
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E. The Central Bank - R.A. No. 7653, as amended by R.A. No. 11211
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3. Banks in Distress
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V. INTELLECTUAL PROPERTY R.A. No. 8293, as amended by R.A. No. 9150, R.A. No. 9502, and R.A. No. 10372
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A. Patents
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B. Trademarks
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C. Copyright
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VI. SPECIAL COMMERCIAL LAWS
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A. R.A. No. 10142 (Financial Rehabilitation and Insolvency Act)
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2. Rehabilitation
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B. R.A. No. 8792 (Electronic Commerce Act)
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C. Commonwealth Act No. 146, as amended by R.A. No. 11659 (Public Service Act)
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D. R.A. No. 10667 (Philippine Competition Act)
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2. Prohibited Acts
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a. Anti-competitive Agreements - Sec. 14
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VIII. TAXATION LAW
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A. General Principles
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B. National Taxation - National Internal Revenue Code of 1997 [NIRC], as amended
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2. Income Tax
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a. Nature and General Principles
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b. Income
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3. Value-Added Tax (VAT )
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6. Tax Remedies under the NIRC
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a. General Concepts
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b. Civil Penalties
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c. Assessment Process
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d. Collection Process
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e. Taxpayers' Remedies
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f. Government Remedies
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C. Local Taxation - R.A. No. 7160
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4. Assessment and Collection of Local Taxes - Sec. 194
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5. Taxpayers' Remedies
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6. Local Taxes
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d. Real Property Taxation (Book II, Title II)
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D. Judicial Remedies
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1. Court of Tax Appeals (CTA)
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2. Procedures
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a. Action for Collection of Taxes
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b. Civil Cases
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c. Criminal Cases
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