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RPH M4 - Taxation

The document discusses the power of taxation under the Philippine Constitution. It defines tax and taxation, noting that taxation is an inherent power of the state that allows it to raise revenues. Taxes are important as they are the primary means of funding the government and promoting public welfare. The Constitution requires uniformity, equity, and a progressive system of taxation. It also exempts certain institutions like churches and charitable organizations from property taxes.

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108 views5 pages

RPH M4 - Taxation

The document discusses the power of taxation under the Philippine Constitution. It defines tax and taxation, noting that taxation is an inherent power of the state that allows it to raise revenues. Taxes are important as they are the primary means of funding the government and promoting public welfare. The Constitution requires uniformity, equity, and a progressive system of taxation. It also exempts certain institutions like churches and charitable organizations from property taxes.

Uploaded by

樺倉光莉
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© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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READINGS IN PH HISTORY

THE POWER OF
TAXATION

KARYLL MITRA, J.D.

REFERENCE: De Leon, De Leon, Jr. (2010), Student’s Manual on the Constitution, Manila City, Rex
Bookstore, Inc.
DISCUSSION GUIDE
01 MEANING OF TAX
02 MEANING OF TAXATION
03 IMPORTANCE OF TAXATION
04 CONSTITUTIONAL REQS
UNIFORMITY
EQUITY
PROGRESSIVE SYSTEM

05 TAX EXEMPTIONS
TAXATION
What is tax?
Tax is a compulsory payment exacted by legislative authority for
the support of the government and all public needs.
What is the Power of Taxation?
Taxation is one of the inherent powers of the State, along with
Police Power and the Power of Eminent Domain
Taxation is the act of imposing a tax, i.e., the process or means by
which the lawmaking body raises income to defray the necessary
expenses of government
National - Republic of the Philippines
Local - Local government units (city, municipality)
Importance of taxes:
Public welfare - taxes are the lifeblood of the nation
Without funds, the government cannot promote the general
welfare and protect its citizens
Taxes supply all revenues of a modern government
TAXATION
Constitutional requirements of Taxation:
Uniformity in taxation
Implies equality in burden and not equality in amount of tax
Those with different incomes are made to pay different rates
or amounts of tax because the incomes are considered as
belonging to different classes
Real properties are assessed based on their value
Equity in taxation
Requires that the tax be more or less JUST in the light of the
taxpayer’s ability to shoulder the tax burden
Progressive system of taxation
To achieve equity, the Congress is mandated by the
Constitution to “evolve a progressive system of taxation”
Individual income tax is the best example; the rate of tax
increases as the tax base or bracket increases
TAXATION
Exemption of certain institutions and properties from taxation
Article VI, Section 28(3): Charitable institutions, churches and
parsonages or convents appurtenant thereto, mosques, non-profit
cemeteries, and all lands, buildings, and improvements, actually,
directly, and exclusively used for religious, charitable, or
educational purposes shall be exempt from taxation.
The Constitution exempts property of recognized organizations
used for religious, educational and charitable purposes
Other exemptions are provided by statutes, but in those cases,
they may be withdrawn
Vote requirement: Majority of all member of the Congress
The exemption covers only property taxes and not other taxes.
The test is the use of the property and not ownership

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