To be heard does not always mean verbal arguments in

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Unformatted text preview: e reimbursable by the expropriator. POLITICAL LAW TEAM: ADVISER: ATTY. EDWIN REY SANDOVAL; SUBJECT HEAD: RACHEL MARIE L. FELICES; ASST. SUBJECT HEADS: WIVINO E. BRACERO II & HERAZEUS CHRISTINE Y. UY; MEMBERS: LAWRENCE PAULO H. AQUINO, LEANDRO RODEL V. ATIENZA, MARINETH EASTER AN D. AYOS, CARLO R. BALA, WILFREDO T. BONILLA, JR., KEEL ACHERNAR R. DINOY, APRIL V. ENRILE, KENNETH JAMES CARLO C. HIZON, JOSE MARIA G. MENDOZA, ROGER CHRISTOPHER R. REYES, ROMILINDA C. SIBAL, JASMIN M. SISON, ZARAH PATRICIA T. SUAREZ, RALPH JULIOUS L. VILLAMOR. BILL OF RIGHTS Q: What legal interest should be used in the computation of interest on just compensation? A: An interest of 12% per annum on the just compensation due the landowner. (LBP v. Wycoco G.R. No. 140160, January 13, 2004) 3. TAXATION Q: What are taxes and what is taxation? A: Taxes are: 1. Enforced proportional contributions from persons and property 2. Levied by the State by virtue of its sovereignty 3. For the support of the government 4. For public needs Taxation is the method by which these contributions are exacted. (Gorospe, Constitutional Law: Notes and Readings on the Bill of Rights, Citizenship and Suffrage, Vol. 2) Q: What is the source of the obligation to pay taxes? A: Payment of taxes is an obligation based on law, and not on contract. It is a duty imposed upon the individual by the mere fact of his membership in the body politic and his enjoyment of the benefits available from such membership. Note: Except only in the case of poll (community) taxes, non‐payment of a tax may be the subject of criminal prosecution and punishment. The accused cannot invoke the prohibition against imprisonment for debt as taxes are not considered debts. Q: What are the matters left to the discretion of the legislature? A: 1. Whether to tax in the first place 2. Whom or what to tax 3. For what public purpose 4. Amount or rate of the tax Q: What are the limitations, in general, on the power of taxation? A: Inherent and Constitutional limitations....
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