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inc gr no l 31195june51973 2

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Unformatted text preview: Q: What are inherent limitations? A: 1. Public purpose 2. Non‐delegability of power 3. 4. 5. Territoriality or situs of taxation Exemption of government from taxation International comity Q: What are Constitutional limitations? A: 1. Due process of law (Art. III, Sec.1) 2. Equal protection clause (Art. III, Sec.1) 3. Uniformity, equitability and progressive system of taxation (Art. VI, Sec 28) 4. Non‐impairment of contracts (Art. III, Sec. 10) 5. Non‐imprisonment for non‐payment of poll tax (Art. III, Sec. 20) 6. Revenue and tariff bills must originate in the House of Representatives (Art I, Sec. 7) 7. Non‐infringement of religious freedom (Art. III, Sec.4) 8. Delegation of legislative authority to the President to fix tariff rates, import and export quotas, tonnage and wharfage dues 9. Tax exemption of properties actually, directly and exclusively used for religious, charitable and educational purposes (NIRC, Sec 30) 10. Majority vote of all the members of Congress required in case of legislative grant of tax exemptions 11. Non‐impairment of SC’s jurisdiction in tax cases 12. Tax exemption of revenues and assets of, including grants, endowments, donations or contributions to educational institutions Q: Do local government units have the power of taxation? A: Yes. Each LGU shall have the power to create its own sources of revenues and to levy taxes, fees and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local governments (Sec. 5, Art. X). Q: Should there be notice and hearing for the enactment of tax laws? A: From the procedural viewpoint, due process does not require previous notice and hearing before a law prescribing fixed or specific taxes on certain articles may be enacted. But where the tax to be collected is to be based on the value of ACADEMICS CHAIR: LESTER JAY ALAN E. FLORES II U N I V E R S I T Y O F S A N T O T O M A S VICE CHAIRS FOR ACADEMICS: KAREN JOY G. SABUGO & JOHN HENRY C. MENDOZA Facultad de Derecho Civil VICE CHAIR FOR ADMINISTRATION AND FINANCE: JEANELLE C. LEE VICE CHAIRS FOR LAY‐OUT AND DESIGN: EARL...
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