- is the aspect of the inherent power of the State to tax by which the government levy and collect enforced contribution among persons (Cutlanic Noam itearclCc1) on Mm privilege of earning income in order ob Nene onica Komatsu Ceg ett HoN on Le) Sa mete jE Yoo a Sunt outa our et em em ee trate When the flow of wealth proceeded CCUNEC Lest cr am te Saha OTP a cco Mealy DLL each Ci occ mn sit SN UEC MN emg Eli ojofe csholgnuntg ROG a tan COSC C TM Paint DCR OEM tg Corporate existence to do business to the govemment. They also benefit HOMO ORT un ena) CCRC EOE Uae) Cicrn AO cll neta nn It is therefore fair for the government to require them to make a teasonable contribution to the public expenses. CREBA ys. Romulo; G:R. No. 160756. CVE nae DT Comey evs Mtn corporate: existence to do business to PTT ONS uta aCsys aaa Baty ZV ISCO oe COL from the efforts of the government to Pino Con Kea tatem Hacer Maa cca aC) SRC MEN erect ne Global (Unitary) Schedular Mixed (Semi-Global or Semi-Schedular) SEITE Nearer Nyce Labia cennt arising, from property, profession, Creo aos tsa) CE ao petson’s income, emoluments, PRL LCMNCa ceTS ag ES at ay OUTS I Key ics iat aicoemetet Desa Cec Toe en eee ee DISS eter stay saaiie ae ase ee ui coiitaclst gait eater aCe the dditional ate ae Eye U tro Ret amelie. UO ort ae CME Sey es Oey) Cr STIR n CS) To mitigate the temo maei TCO E Lattin eco some CS SIS Une eee void is of no moment. x x x x x The Tax ‘Code stands as an indifferent, neutral party ee oul Li is the amount of money or property CO OE Wo Cam eOeTCnT SACS oes UeT CRUG tame) GR Oa eRe Imm Cig STM ae * Fisher vs. Trinidad: 10 Octaher 192 = Conwi ws. CT ene cy) The gain derived from capital, or from labor, or from both capital and LE SETCONG ti Toa esc aT CoR from sale or exchange of capital assets, = Eisner Coie US 189 (1920)