1.

International comity is a restriction on the power of taxation whereby the tax laws of the state
imposing the taxes are effective only within its territorial boundaries.
2. Tax avoidance is the use by the taxpayer of illegal or fraudulent means to defeat the payment of
taxes.
3. Fiscal adequacy is one of the limitations to the power to tax.
4. The term public purpose as applied to taxation is synonymous with governmental purpose.
5. Indirect duplicate taxation is not prohibited in the Philippines.
6. Generally, taxes are subject to compensation.
7. The congress may delegate to the president the fixing of tariff rates, import and custom tonnage and
wharfage dues, and other duties or imposts.
8. The president has the power to fix or adjust tariff rates or customs duties.
9. Tax is a demand of sovereignty while toll fee is a demand of proprietorship.
10. Indirect taxation is not allowed in the Philippines because it does not qualify as progressive
11. Churches are exempt only from real property taxes subject to certain conditions.
12. Permit or licenses fee is a charge imposed under the police power for purpose of regulation.
13. The power to impose taxes cannot be delegated but the power for purpose of regulation.
14. Due process requirement is and inherent limitation to the power to tax because the money of
taxpayer is considered his property and therefore, covered by this constitutional protection.
15. The President of the Philippines has the power to grant exemption.
16. Taxes are collected by the government may also benefit private person as an incident of its public
purpose.
17. Proprietary educational institutions are enjoying limited tax exemptions.
18. Usually, a global tax system adopts a uniform tax rate.
19. Shifting the burden of taxation means transferring the economic… General rule only the burden of
indirect taxes may be shifted.
21. The Constitution requires that in granting tax exemption, majority of all the members of the
congress must vote for such move.
22. In taxation, the compensation received by the taxpayer is the protection and benefit gives by the
government while in police power, the compensation that the taxpayer receives is the maintenance of
the a healthy economic standard of society.
23. The president’s power to veto any particular item or items in an appropriation, revenue tariff bill is
considered one of the constitutional limitations to the power to tax.
24. Taxation is superior to police power in relation to the non-impairment clause.
25. Taxes are generally payable in kind.
26. Tax exemption is strictly construed against the government and liberally against the taxpayer.
27. Taxation is not only a power that is exercised in order to raise revenue for the support of
government. Taxes may also be imposed for a regulatory purpose.
28. A tax is uniform when it operates with the same force and effect in every place where the subject is
found.
29. The President has the power to grant tax amnesty.
30. A progressive tax system is attained when the tax rate increases as the tax base increases.
31. Tax avoidance is the non-payment of taxes using non-legally permissible means.
32. A person may be imprisoned for non-payment of poll tax.
33. Pursuant to the recent ruling of the Supreme Court, the Coco levy was imposed in line of exercise of
the police power of the state. Hence, the coco levy fund can be distributed to the farmers.
34. Territoriality is one of the constitutional limitations to the exercise of the power to tax.
35. As a general rule, the government is only immune from taxes with respect to transaction done in line
with the performance of its essential government functions.
36. The non-impairment clause shall only apply as a Constitutional limitation to taxation when the
Government is a party to the contract.
37. The legislative power to impose tax does not include the determination and fixing of the rate of the
tax.
38. As a general rule, a tax payer can settle his tax liability using his non-cash asset as payment.
39. The local government also enjoys the inherent power to tax.
40. Excise tax is a kind of tax imposed on the person or property.
41. Administrative feasibility is a taxation principle which means that the taxes collected by the
government must be sufficient to defray the governmental expenditures.
42. The power to tax cannot be delegated by the legislature but the collection of such taxes may be
delegated.
43. Direct tax refers to that type of tax the burden of which is capable of being shifted to another party.
44. As a general rule, the collection of taxes is imprescriptible.
45. In our jurisdiction, taxpayer’s suit is allowed in cases involving illegal disbursement of public funds.

46. The taxes collected by the government must be used exclusively for public purpose.
47. The free exercise of religion clause of the Constitution does not prohibit imposing a generally
applicable sales tax on the sale of religious materials by a religious organization.
48. Licenses are imposed by the government pursuant to the exercise of the power of taxation.
49. A business license may be required for the sale or distribution of printed materials like newspapers.
50. One test for determining the public purposes in a tax is whether the thing to be furthered by the
appropriation of public revenue is something which is the duty of the state, as a government, provide.