Tax versus Toll,license,special assets,debt and customs duty

Tax Toll License Special Debts Customs

assessmen duty
t
Definition: It Is a fee An A local In a Taxes
tax is the that is imposition imposition comprehen imposed in
inherent collected or exaction upon the sive sense, articles that
power of as on the right property debt does are
the reimburse to use or for the not only imported
sovereign ment for dispose payment of embrace into or
exercised the cost property to the cost of mere exported
through and pursue a public money due from a
legislature expenses business,oc improveme contract, country.
to impose incurred in cupation or nts in its but
burdens the calling or immediate whatever
Upon constructio exercise of vicinity and one is
subjects n,maintena a privilege. levied with bound to
and objects nce and reference render to
within its operation to special another,eith
jurisdiction of an benefits to er for
for the infrastructu the contract or
purpose of re such as property the
raising road, assessed. requiremen
revenues to bridge and ts of the
carry out pier. law,such as
the tax where
legitimate the law
objects of imposes a
the personal
governmen liability
t. therefor.
Tax is Imposed by Imposed by Not a tax/ Not a tax/ Tax that is
imposed as the the founded on by the collected
an exercise governmen exercise of the contract or by BOC not
of PT on t or by a PP/ to benefits judgment BIR.
necessity private regulate the
and entity by Android property
partially on virtue of general received
business the general welfare.
and or by principle of
law no unjust
enrichment
May Intended Persons On land By On goods
subject for Actual and only agreement imp or exp
persons users of property of the
and the facility parties
property only
It maybe Governmen Governmen Governmen By the National
imposed by t or a t t parties or governmen
the national private the t only
governmen entity governmen
t or the t
LGU
unlimited in Limited Limited to Benefit To the To the
its range only to the the cost of receive amount as goods
acknowled recovery of the license agreed
ging in its the and upon by the
nature no expenses expenses parties
limits so incurred in of
that the surveillance
security constructio and
against its n of the regulation.
abuse is facility Jurisprude
found only nce
in the instructs
responsibili that should
ty of the it exceed
legislature the amount
which of
imposes regulation it
the tax in cease to
the become a
constituenc license and
y who are becomes a
to pay it. tax.
The power
to tax is
unlimited in
force and
so
searching
in
extent,that
courts
scarcely
venture to
declare
that it is
subject to
any
restrictions
whatever,
except
such as
rest in the
discretion
of the
authority
which
exercises it.
(Too v.
Videogram)
XPN: the No LGU cannot
LGU May exemption make
grant from exemption
exemption payment
from maybe
payment of granted no
tax. payment no
use of toll.
Distinct It may be If revenue Application Mode of Imposing
feat: taxes imposed by is the taxes are payment/ authority:
cannot be a a private primary general but assign tax: BIR
subject of entity purpose special ability Custom:
set off under and assessmen prescriptio BOC
however, in BOOT. regulation t is n. In tax:
cases (Build,own, is merely particular money, no
where, operate, incidental assignment
there is a transfer the , and
change in agreement) imposition prescriptio
the tax is a tax, but n on NIRC
liability by if the (5 years
virtue of regulation from
necessity,t is the assessmen
hey will opt primary t) in Debt:
to set off. purpose, money,prop
Like in the the fact erty or
case of air that the service.
Canada revenue is Yes
where they incidentally assignable.
allowed the raised does Prescriptio
set off of not make it n under
the paid a tax. CC. (10
taxes of Compensat years if
another tax ion: in tax written )
because if the and maybe
even if they enjoyment set off
set off air of public under 1278
Canada will service of the CC.
still have to while in PO
pay the feeling
deficiency. of having
done
something
good for
society in
general.
Interest Prohibition Non No. By written
non from using payment of stipulation
payment: the facility. license of the
delinquenc makes the parties, but
y may business no
cause illegal imprisonme
suspension nt but
of the instead in
business judicial
but it does action may
not make compound
the interest
business until full
illegal per payment
se but a from the
person date of
maybe finality.
imprisoned
for tax
evasion.
Should he
willfully
evade
payment of
tax due.