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ISSUE #4
Whether or not the meeting of the Conferrence Committee for two days
in executive session with only the conferees present constitutes a
violation of the constitutional provision of full public disclosure and the
people’s right to know
Ruling
NO. In the United States it was customary to hold such sessions with only
the conferees and their staffs in attendance and it was only in 1975
when a new rule was adopted requiring open sessions. Unlike its
American counterpart, the Philippine Congress has not adopted a rule
prescribing open hearings for conference committees.
There is no showing that the conferees themselves did not take notes of
their proceedings so as to give petitioner Kilosbayan basis for claiming
that even in secret diplomatic negotiations involving state interests,
conferees keep notes of their meetings. Above all, the public's right to
know was fully served because the Conference Committee in this case
submitted a report showing the changes made on the differing versions
of the House and the Senate.
ISSUE #5
RULING
ISSUE #6
RULING
NO. We have held that, as a general proposition, the press is not exempt
from the taxing power of the State and that what the constitutional
guarantee of free press prohibits are laws which single out the press or
target a group belonging to the press for special treatment or which in
any way discriminate against the press on the basis of the content of the
publication, and R.A. No. 7716 is none of these.
With respect to the first contention, it would suffice to say that since the
law granted the press a privilege, the law could take back the privilege
anytime without offense to the Constitution. The reason is simple: by
granting exemptions, the State does not forever waive the exercise of its
sovereign prerogative. Indeed, in withdrawing the exemption, the law
merely subjects the press to the same tax burden to which other
businesses have long ago been subject.
The VAT is, however, different. It is not a license tax. It is not a tax on the
exercise of a privilege, much less a constitutional right. It is imposed on
the sale, barter, lease or exchange of goods or properties or the sale or
exchange of services and the lease of properties purely for revenue
purposes. To subject the press to its payment is not to burden the
exercise of its right any more than to make the press pay income tax or
subject it to general regulation is not to violate its freedom under the
Constitution.
ISSUE #6
Whether or not the law violates due process, equal protection clause
and contract clauses and the rule of taxation.
RULING
DUE PROCESS. No. "Authorities from numerous sources are cited by the
plaintiffs, but none of them show that a lawful tax on a new subject, or
an increased tax on an old one, interferes with a contract or impairs its
obligation, within the meaning of the Constitution. Even though such
taxation may affect particular contracts, as it may increase the debt of
one person and lessen the security of another, or may impose additional
burdens upon one class and release the burdens of another, still the tax
must be paid unless prohibited by the Constitution, nor can it be said
that it impairs the obligation of any existing contract in its true legal
sense." Contracts must be understood as having been made in reference
to the possible exercise of the rightful authority of the government and
no obligation of contract can extend to the defeat of that authority
EQUAL PROTECTION. No. "It is inherent in the power to tax that the
State be free to select the subjects of taxation, and it has been
repeatedly held that 'inequalities which result from a singling out of one
particular class for taxation, or exemption infringe no constitutional
limitation.'"
RULE ON TAXATION. NO. R.A. No. 7716 merely expands the base of the
tax.
ISSUE #7
Whether or not the the law violates the constitutional provision that the
COngresss should provide a progressive system of taxation?
RULING
NO. The Constitution does not really prohibit the imposition of indirect
taxes which, like the VAT, are regressive. What it simply provides is that
Congress shall "evolve a progressive system of taxation." The
constitutional provision has been interpreted to mean simply that
"direct taxes are . . . to be preferred [and] as much as possible, indirect
taxes should be minimized." Indeed, the mandate to Congress is not to
prescribe, but to evolve, a progressive tax system
ISSUE #8
RULING
NO. It is not true that P.D. No. 1955 singled out cooperatives by
withdrawing their exemption from income and sales taxes under P.D.
No. 175, §5. What P.D. No. 1955, §1 did was to withdraw the exemptions
and preferential treatments theretofore granted to private business
enterprises in general, in view of the economic crisis which then beset
the nation. It is true that after P.D. No. 2008, §2 had restored the tax
exemptions of cooperatives in 1986, the exemption was again repealed
by E.O. No. 93, §1, but then again cooperatives were not the only ones
whose exemptions were withdrawn. The withdrawal of tax incentives
applied to all, including government and private entities. In the second
place, the Constitution does not really require that cooperatives be
granted tax exemptions in order to promote their growth and viability.
Hence, there is no basis for petitioner's assertion that the government's
policy toward cooperatives had been one of vacillation, as far as the
grant of tax privileges was concerned, and that it was to put an end to
this indecision that the constitutional provisions cited were adopted.
Perhaps as a matter of policy cooperatives should be granted tax
exemptions, but that is left to the discretion of Congress. If Congress
does not grant exemption and there is no discrimination to
cooperatives, no violation of any constitutional policy can be charged.
Only the following are exempt from taxation: charitable institutions,
churches and parsonages, by reason of Art. VI, §28 (3), and non-stock,
non-profit educational institutions by reason of Art. XIV, §4 (3)
DEFENDANTS’S CONTENTIONS
DOCTRINES:
The purpose for which three readings on separate days is required is said to be two-fold:
(1) to inform the members of Congress of what they must vote on and
(2) to give them notice that a measure is progressing through the enacting process, thus enabling them and others interested in the measure to
prepare their positions with reference to it.
CONFERENCE COMMITTEE has the power to insert new provisions as long as these are germane to the subject of the conference. The jurisdiction
of the conference committee is not limited to resolving differences between the Senate and the House. It may propose an entirely new
provision. What is important is that its report is subsequently approved by the respective houses of Congress. Conference committees may be of
two types: FREE or INSTRUCTED.
TO REQUIRE EVERY END AND MEANS NECESSARY FOR THE ACCOMPLISHMENT OF THE GENERAL OBJECTIVES OF THE STATUTE TO BE
EXPRESSED IN ITS TITLE WOULD NOT ONLY BE UNREASONABLE BUT WOULD ACTUALLY RENDER LEGISLATION IMPOSSIBLE. The details of a
legislative act need not be specifically stated in its title, but matter germane to the subject as expressed in the title, and adopted to the
accomplishment of the object in view, may properly be included in the act.
EQUALITY AND UNIFORMITY OF TAXATION means that all taxable articles or kinds of property of the same class be taxed at the same rate. The
taxing power has the authority to make reasonable and natural classifications for purposes of taxation. To satisfy this requirement it is enough
that the statute or ordinance applies equally to all persons, forms and corporations placed in similar situation