However prior to filing his certificate of candidacy

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Unformatted text preview: CO Fishing Corp., a Filipino corporation with head office in Navotas, Metro Manila, challenges the ordinance as unconstitutional. Decide the case. A: The ordinance is invalid. The ordinance was apparently enacted pursuant to Art. X, Sec. 7 of the Constitution, which entitles local governments to an equitable share in the proceeds of the utilization and development of the national wealth within their respective areas. However, this should be made pursuant to law. A law is needed to implement this provision and a local government cannot constitute itself unto a law. In the absence of a law the ordinance in question is invalid. Q: Who determines the legality or propriety of a local tax ordinance or revenue measure? A: It is the Secretary of Justice who shall determine questions on the legality and constitutionality of ordinances or revenue measures. Such questions shall be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, That such appeal shall not have the effect of suspending the effectivity of the ordinance and the accrual and payment of the tax, fee, or charge levied therein: Provided, finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty‐day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction (RTC). (Sec. 187 R.A. 7160) Q: What is the nature of a community tax? A: Community tax is a poll or capitation tax which is imposed upon person who resides within a specified territory. 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 LOUIE M. MASACAYAN & THEENA C. MARTINEZ 193 UST GOLDEN NOTES 2011 Q: Who are exempted from the payment of the community tax? Q: What are the requisites for a real estate tax protest...
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This document was uploaded on 03/12/2014.

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