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A.
1.
Fiscal Adequacy
Nature (kind)
Object (purpose
Theoretical Justice
The tax system should be fair to the average taxpayer and
based upon his ability to pay.
3.
Administrative Feasibility
The tax system should be capable of being properly and
efficiently administered by the government and enforced with
the least inconvenience to the taxpayer.
C.
It is the bill, not the law that must originate from House; bill
may undergo extensive changes in Senate
delegated by Congress
through a law
13) Special purpose - special fund for said purpose, balance goes
to general funds
(Art X, Sec 6)
17) Just share of local government in national revenue which shall
be automatically released.
18) Tax exemption of all revenues and assets of
(a) proprietary or cooperative educational institutions
(b) subject to limitations provided by law
(Art XIV, Sec 4(3))
19) Tax exemption of grants, endowments, donations or
contributions USED ACTUALLY, DIRECTLY and EXCLUSIVELY for
educational purposes
B. Indirect
Freedom of religion
Classification of Taxes
A. As to subject matter of object
1) personal, poll, capitation tax
(a) fixed amount
(b) individuals residing within specified territory
(c) without regard to their property, occupation or business
Ex. Community Tax (Cedula)
2) property tax
(a) imposed on property, real or personal
(b) in proportion to its value or other reasonable method of
apportionment
Ex. Real estate tax
Raise revenue
of
Superiority
of contracts
Transfer
Property
rights
of
No limit
Contracts may
be impaired unless
(a) government is
party to contract
granting
exemption; or (b)
involves franchise
Taxes paid
form part of the
public funds
POLICE POWER
(in the form of a FEE)
Exercise to promote public
welfare through regulation
Limited to the cost of
regulation, issuance of
license, or surveillance
Contracts may be
impaired
Purpose
Compensatio
n
Persons
affected
Payment of taxes
accrue
to the general
benefit of the
citizens of the
taxing State
Applies to all
persons, property
and
excises that
may be
subject
thereto
EMINENT DOMAIN
The taking of
property for public
use
Just compensation is given
the owner
of the expropriated
property
Only particular
property is
comprehended
Regular exaction
Basis
Necessity
Source
Purpose
Object
Amount
LICENSE FEE
Emanate from the police
power of the State
Regulation
Right to exercise a
privilege
only necessary to carry out
regulation
SPECIAL ASSIGNMENT
Only on land
Public improvement
that benefits the land
Contribution to cost
of public
improvement
Exceptional as to
time and locality
Benefits obtained
TAX
persons,
properties, etc.
regardless of public
improvement
Support of
government
Kind
demand
Purpose
Amount
of
TAX
Demand of
sovereignty
support of
government
no limit depends
on need of the
government
TOLL
Demand of
ownership
Collection for the
use of property
Fair return of the
cost of the property
or improvement
TAX
More
comprehensive
than customs duty
Persons,
property and
etc.
CUSTOMS DUTY
Kind of tax
Goods imported
or exported
TAX
Law; legal
obligation
Personal
Generally not
subject to
compensation/setof
f
Imprisonment is
sanction for
nonpayment
DEBT
Based on contract
Assignable
May be the subject
of compensation/setoff
No imprisonment
for non-payment
lifeblood theory
Implied or by Omission
There is no tax by silence but, where the law levies a tax,
so also must the tax exemption be explicit in the law.
There is no tax exemption solely on the ground of equity,
but equity can be used as a basis for a statutory
exemption; thus, at times the law authorizes the
condonation of taxes on equitable considerations.
3.
Contractual
These are those agreed to by the taxing authority in
contracts lawfully entered into by them under enabling
laws.
EXCEPTIONS:
1) Both claims already became overdue and demandable as well
as fully liquidated
there must have already been an act of appropriation by
the government (legislative) of funds for payment of the
debt.
A. DIRECT DUPLICATE