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I.
TAXATION
EMINENT DOMAIN
Power to ENFORCE
contribution to raise
government funds
Broader in application
Cannot be delegated, if
delegated, it should be to the
legislative department of the
LGU (e.g. to make ordinances)
Generally,
amount
No imposition as to amount,
instead, it is the Government
which is to compensate the
property taken.
Relatively
FREE
from
Constitutional limitations
Subject to Constitutional
and Inherent limitations
Superior to Non-Impairment
Clause
Inferior
Clause
to
NO
limit
on
Non-Impairment
As to purpose
General tax levied for the general or ordinary purposes of the government
Special tax levied for special purpose
d. As to measure of application
i.
Specific tax imposes a specific sum by the head or number or by some standard of weight or
measurement (e.g. excise tax on cigarettes)
ii.
Ad Valorem tax tax upon the value of the article or thing subject to taxation (e.g. VAT of 12%
regardless of the value of sales)
e. As to taxing authority
i.
National tax levied by the National Government (e.g. income tax, business taxes, transfer taxes)
ii.
Local tax imposed by the Local Government (e.g. Poll tax, real property taxes)
f.
As to rate
Progressive tax rate or amount of tax increases as the amount of income increases (e.g.
normal/tabular/schedular tax of 5% - 32%, tabular tax for donors tax and estate tax)
Regressive tax rate dcreases as the amount of income to be taxed increases (not applicable in
the Philippines)
Proportionate tax based on fixed proportion or rate of the value of the property assessed (e.g.
VAT of 12%)
TRUE OR FALSE:
1.
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26.
A state has the power to tax even if not granted by the constitution.
Due process of law in taxation under the constitution is a grant of power.
In the Philippines, there may be double taxation.
Special assessment is imposed regardless of public improvements.
The President is superior to Congress as he can veto any bill even if already approved by the Congress.
The power to tax is always a power to destroy.
Under the necessity theory, without taxes a government would be paralyzed for lack of power to activate
and operate, resulting in its destruction.
The Congress passed a law imposing on income earned out of a particular activity that was not previously
taxed. The law is valid when it taxed incomes already earned within the fiscal year when the law took
effect.
Money collected from taxation shall not be paid to any religious dignitary except when the religious
dignitary is assigned to the Philippine Army.
Under the inherent limitation, no power shall be imprisoned for debt or non-payment of tax.
Value-added tax is an example of a progressive tax.
Administrative Feasibility principle states that the more income earned by the taxpayer, the more tax he
has to pay.
Taxation is generally payable in money and it is not based on contract.
One of the two aspects of taxation is that it is an inherent power of the sovereign state.
Tax avoidance is an escape from taxation where the producer or manufacturer pays the tax and endeavors
to recoup himself by improving his process of production thereby turning out his units of products at a
lower cost.
The power to tax generally includes the power to destroy.
For the exercise of the power of taxation, the state can tax anything at any time.
Tax exemptions are strictly construed against the government.
When the tax law is not clear and there is doubt whether he is taxable or not, the doubt shall be settled
against the government.
The principal purpose of taxation is to raise revenues for governmental needs.
No appropriation of public money for religious purposes is a constitutional limitation on the power of
taxation.