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Q can criminal statutes be declared invalid for

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Unformatted text preview: LOUIE M. MASACAYAN & THEENA C. MARTINEZ 73 UST GOLDEN NOTES 2011 taxable property, the taxpayer is entitled to be notified of the assessment proceedings and to be heard therein on the correct valuation to be given the property. Q: What is the meaning of uniformity in taxation? A: It refers to geographical uniformity, meaning it operates with the same force and effect in every place where the subject of it is found. Q: What is a progressive system of taxation? A: This means that the tax rate increases as the tax base increases. Q: What is double taxation? A: It occurs when: 1. Taxes are laid on the same subject 2. By the same authority 3. During the same taxing period 4. For the same purpose Note: There is no provision in the Constitution specifically prohibiting double taxation, but it will not be allowed if it violates equal protection. (Gorospe, Constitutional Law: Notes and Readings on the Bill of Rights, Citizenship and Suffrage, Vol. 2) Q: What are the kinds of tax exemptions? A: Tax exemptions may either be: 1. Constitutional 2. Statutory Q: Once an exemption is granted by the legislature, may such exemption be revoked at will? A: 1. If exemption is granted gratuitously – revocable 2. If exemption is granted for valuable consideration (non‐impairment of contracts) – irrevocable Q: What is the nature of a license fee? A: Ordinarily, license fees are in the nature of the exercise of police power because they are in the form of regulation by the State and considered as a manner of paying off administration costs. However, if the license fee is higher than the cost of regulating, then it becomes a form of taxation (Ermita‐Malate Hotel and Motel Operators Assoc., 74 Inc. vs. City Mayor of Manila, G.R. No. L‐24693, Oct. 23, 1967). b. PRIVATE ACTS AND THE BILL OF RIGHTS Q: What is the Bill of Rights? A: It is the set of prescriptions setting forth the fundamental civil and political rights of the individual, and imposing limitations on the powers of government as a...
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