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 Tax - Tax law or revenue law is an area of legal study which deals with the constitutional,
common-law, statutory, tax treaty, and regulatory rules that constitute the law applicable to
 Eminent Domain – Expropriation Law means that a department, agency or a municipality
obliges you to cede your property or part of your property to it in exchange for a certain amount
of money. Expropriation also occurs when a department, agency or municipality requires you to
grant them a right of way or any other type of servitude.
 Police Power – Penal Regulatory Law most criminal law is established by statute, which is to say
that the laws are enacted by a legislature. Criminal law includes the punishment and
rehabilitation of people who violate such laws.

Branches of Government

 The Legislative branch is authorized to make laws, alter, and repeal them through the power
vested in the Philippine Congress. This institution is divided into the Senate and the House of
 The Executive branch carries out laws. It is composed of the President and the Vice President
who are elected by direct popular vote and serve a term of six years. The Constitution grants the
President authority to appoint his Cabinet. These departments form a large portion of the
country’s bureaucracy.
 The Judicial branch evaluates laws. It holds the power to settle controversies involving rights
that are legally demandable and enforceable. This branch determines whether or not there has
been a grave abuse of discretion amounting to lack or excess of jurisdiction on the part and
instrumentality of the government. It is made up of a Supreme Court and lower courts.

Point of indifference taxation police power Eminent Domain

Relationship with the Constitution Inferior Superior Superior and may override

“Non- impairment Clause”

Section 10, Article III of the Constitution provides: "SECTION 10. NO LAW IMPAIRING THE OBLIGATION
OF CONTRACTS SHALL BE PASSED." According to a ruling of the Supreme Court, the purpose of the non-
impairment clause is to safeguard the integrity of contracts against unwarranted interference by the