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G.R. No. L-7988, January 19, 1916298, SCRA The contention that the institution is run as a
83 business in that it keeps a lodging and boarding
house is without merit. It may be admitted that
Facts: there are 64 persons occupying rooms in the
main building as lodgers or roomers and that
The city of Manila, contending that the property
they take their meals at the restaurant below.
of Young Men's Christian Association (YMCA) is
But the purpose is not for profit but instead to
taxable, assessed it and levied a tax thereon. It
keep the membership continually within the
was paid under protest and this action begun to
sphere of influence of the institution.
recover it on the ground that the property was
exempt from taxation under the charter of the The Young Men's Christian Association of
city of Manila. The decision was for the city and Manila cannot be said to be an institution used
the association appealed. exclusively for religious purposes, or an
institution used exclusively for charitable
Issue:
purposes, or an institution devoted exclusively to
Whether or not the building and grounds of the educational purposes; but the Court believes
Young Men's Christian Association of Manila are that it is an institution used exclusively for all
subject to taxation (property tax), under section three purposes, and that, as such, it is entitled to
48 of the charter of the city of Manila be exempted from taxation.
Held:
Yes. *.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.
*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*.*
YMCA as an educational department is not
denied. It is undisputed that the aim of this
department is to furnish, at much less than cost,
instruction in subjects that will greatly increase
the mental efficiency and wage-earning capacity
of young men, prepare them in special lines of
business and offer them special lines of study. It
offers various courses to its students.
Petition is GRANTED.
4) THE PHILIPPINE GUARANTY CO., INC. vs income created from the undertaking of the
THE COMMISSIONER OF INTERNAL foreign reinsurance companies to reinsure
REVENUE AND THE COURT OF TAX Philippine Guaranty Co., Inc. against liability for
APPEALS loss under original insurances. Such
undertaking, as explained above, took place in
G.R. No. L-22074, April 30, 1965, 13 SCRA the Philippines. These insurance premiums
775 therefore came from sources within the
Philippines and, hence, are subject to corporate
Facts:
income tax.
The Philippine Guaranty Co., Inc., a domestic
insurance company, entered into reinsurance
contracts with foreign insurance companies not The power to lax is an attribute of sovereignty. It
doing business in the Philippines, thereby is a power emanating from necessity. It is a
ceding to the foreign reinsurers a portion of the necessary burden to preserve the State's
premiums on insurances it has originally sovereignty and a means to give the citizenry an
underwritten in the Philippines. Philippine army to resist an aggression, a navy to defend
Guaranty Co., Inc. ceded to the foreign its shores from invasion, a corps of civil servants
reinsurers the premiums for 1953 and 1954. to serve, public improvements designed for the
Said premiums were excluded by Philippine enjoyment of the citizenry and those which come
Guaranty Co., Inc. from its gross income when it within the State's territory, and facilities and
filed its income tax returns for 1953 and 1951. protection which a government is supposed to
Furthermore, it did not withhold or pay tax on provide. Considering that the reinsurance
them. Consequently, the Commissioner of premiums in question were afforded protection
Internal Revenue assessed Philippine Guaranty by the government and the recipient foreign
Co., Inc. against withholding tax on the ceded reinsurers’ exercised rights and privileges
reinsurance premiums. Philippine Guaranty Co., guaranteed by our laws, such reinsurance
Inc. protested the assessment on the ground premiums and reinsurers should share the
that the premiums are not subject to tax for the burden of maintaining the state.
premiums did not constitute income from
sources within the Philippines because the
foreign reinsurers did not engage in business in
the Philippines, and CIR's previous rulings did
not require insurance companies to withhold
income tax due from foreign companies.
Issue:
Held:
Issue:
Whether or not the sum of PhP9,127.50 paid by
the Company to the Republic as reforestation
charges may be set off or applied to the
payment of the PhP4,802.37 as forest charges
due and owing from the company to the
Republic.
Ruling:
Issue:
Held:
Issue:
WON the RA 9337's stand-by authority to the Thus, it is the ministerial duty of the President to
Executive to increase the VAT rate, especially on immediately impose the 12% rate upon the existence
account of the recommendatory power granted to the of any of the conditions specified by Congress. This is
Secretary of Finance, constitutes undue delegation of a duty, which cannot be evaded by the President. It is
legislative power a clear directive to impose the 12% VAT rate when
the specified conditions are present.
Held:
Congress just granted the Secretary of Finance the
No. The powers which Congress is prohibited from authority to ascertain the existence of a fact---
delegating are those which are strictly, or inherently whether by December 31, 2005, the VAT collection as
and exclusively, legislative. Purely legislative power a percentage of GDP of the previous year exceeds 2
which can never be delegated is the authority to make 4/5 % or the national government deficit as
a complete law- complete as to the time when it shall a percentage of GDP of the previous year exceeds
take effect and as to whom it shall be applicable, and one and 1½%. If either of these two instances has
to determine the expediency of its enactment. It is the occurred, the Secretary of Finance, by legislative
nature of the power and not the liability of its use or mandate, must submit such information to the
the manner of its exercise which determines the President.
validity of its delegation.
In making his recommendation to the President on the
The EXCEPTIONS are: existence of either of the two conditions, the
Secretary of Finance is not acting as the alter ego of
(a) delegation of tariff powers to President under the President or even her subordinate. He is acting as
Constitution the agent of the legislative department, to determine
and declare the event upon which its expressed will is
(b) delegation of emergency powers to President
to take effect. The Secretary of Finance becomes the
under Constitution
means or tool by which legislative policy is
(c) delegation to the people at large determined and implemented, considering that he
possesses all the facilities to gather data and
(d) delegation to local governments information and has a much broader perspective to
properly evaluate them. His function is to gather and
(e) delegation to administrative bodies collate statistical data and other pertinent information
and verify if any of the two conditions laid out by
For the delegation to be valid, it must be complete Congress is present.
and it must fix a standard. A sufficient standard is one
which defines legislative policy, marks its limits, maps Congress does not abdicate its functions or unduly
out its boundaries and specifies the public agency to delegate power when it describes what job must be
apply it. done, who must do it, and what is the scope of his
authority; in our complex economy that is frequently
In this case, it is not a delegation of legislative power the only way in which the legislative process can go
BUT a delegation of ascertainment of facts upon forward.
which enforcement and administration of the
increased rate under the law is contingent. The There is no undue delegation of legislative power but
legislature has made the operation of the 12% rate only of the discretion as to the execution of a law.
effective January 1, 2006, contingent upon a specified This is constitutionally permissible. Congress did not
fact or condition. It leaves the entire operation or non- delegate the power to tax but the mere
operation of the 12% rate upon factual matters implementation of the law.
outside of the control of the executive. No discretion
would be exercised by the President. Highlighting the
absence of discretion is the fact that the word SHALL
is used in the common proviso. The use of the word Correction sa case ko. Petition WITHOUT merit. the
SHALL connotes a mandatory order. Its use in a claimed deduction by the private respondent was
statute denotes an imperative obligation and is permitted under the Internal Revenue Code and
inconsistent with the idea of discretion. should therefore not have been disallowed by the
petitioner. Sorry sa confusion miski ako man
naconfuse hehe (ALGUE)