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  • Tax Distinguished From Other EXACTIONS

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    NLainie Omar
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    The document distinguishes taxes from other exactions such as tariffs, tolls, licenses, regulatory fees, assessments, debts, and penalties. It provides definitions and comparisons for each, noting key differences such as what powers they are levied under, what they are imposed on, how amounts are determined, and consequences of non-payment.

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    The document distinguishes taxes from other exactions such as tariffs, tolls, licenses, regulatory fees, assessments, debts, and penalties. It provides definitions and comparisons for each, noting key differences such as what powers they are levied under, what they are imposed on, how amounts are determined, and consequences of non-payment.

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    © All Rights Reserved
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    Отметить как неприемлемый контент
    698 просмотров8 страниц

    Tax Distinguished From Other EXACTIONS

    Загружено:

    NLainie Omar
    The document distinguishes taxes from other exactions such as tariffs, tolls, licenses, regulatory fees, assessments, debts, and penalties. It provides definitions and comparisons for each, noting key differences such as what powers they are levied under, what they are imposed on, how amounts are determined, and consequences of non-payment.

    Авторское право:

    © All Rights Reserved
    Скачайте в формате PDF, TXT или читайте онлайн в Scribd
    Отметить как неприемлемый контент
    из 8

    TAX distinguished

    from other EXACTIONS


    PAGADUAN, JONATHAN & MANUEL, RUHIEL
    TAXES v. TARRIF

    TAXES
    All embracing term to
    include various kinds of TARIFF
    enforced contributions A kind of tax imposed on articles
    upon persons for the which are traded internationally
    attainment of public (exported from or imported to a
    purposes country). Custom duties are
    actually taxes but the latter is
    broader in scope
    TAXES v. TOLL

    TAXES
    Paid for the support of the TOLL
    government Paid for the use of anothers
    Demand of sovereignty property.
    Generally, no limit on the Demand of proprietorship
    amount collected as long Amount paid depends upon the
    as it is not excessive, cost of construction or
    unreasonable or maintenance of the public
    confiscatory improvement used.
    Imposed only by the Imposed by the government or by
    government private individuals or entities.
    TAXES v. LICENSE & REGULATORY FEE

    TAXES
    Imposed under the taxing power of
    the state for purposes of revenue. License and Regulatory Fee
    Forced contributions for the purpose Levied under the police power of the
    of maintaining government functions. state.
    Generally, unlimited as to amount Exacted primarily to regulate certain
    Imposed on persons, property and to businesses or occupations.
    exercise a privilege. Should not unreasonably exceed the
    Failure to pay does not necessarily expenses of issuing the license and of
    make the act or business illegal. supervision.
    Penalty for nonpayment: surcharges Imposed only on the right to exercise a
    or imprisonment (except poll tax). privilege
    Failure to pay makes the act or business
    illegal.
    TAXES v. ASSESSMENT

    Taxes
    Levied not only on land.
    Imposed regardless of public
    improvements
    Contribution of a taxpayer for Special Assessment
    the support of the Levied only on land.
    government. Imposed because of an increase in value of
    It has general application land benefited by public improvement.
    both as to time and place Contribution of a person for the construction
    of a public improvement
    Exceptional both as to time and locality.
    TAXES v. DEBT

    TAXES
    Based on Laws DEBT
    Generally cannot be assigned Generally based on contract, express or
    Generally paid in money implied
    Cannot be a subject of set off or Assignable
    compensation Maybe be paid in kind
    A person cannot be imprisoned for Can be a subject of set off or
    non-payment of debt (except when compensation
    from a crime) Imprisonment is a sanction for non-
    Governed by the special prescriptive payment of tax
    periods provided for in the NIRC Governed by the ordinary periods of
    Does not draw interest except only prescription
    when delinquent Draws interest when it is so stipulated or
    Imposed only by public authority where there is default
    Can be imposed by private individual
    TAXES v. PENALTY

    TAXES
    Violation of tax laws may give rise to
    imposition of penalty
    Generally intended to raise revenue
    May be imposed only by the PENALTY
    government
    Cannot be a subject of set off or Any sanction imposed as a punishment
    compensation for violation of law or acts deemed
    injurious
    Designed to regulate conduct
    May be imposed by the government or
    private individuals or entities
    Can be a subject of set off or
    compensation (see Art. 1279, Civil Code)
    THANK YOU.

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