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  • August 22 Notes

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    1. The document discusses different types of taxes under Philippine law including national taxes, local taxes, special assessments, tolls, and custom duties. 2. It notes some key aspects and stages of taxation including levy, assessment, and collection. It also discusses the relationships between police power, non-impairment, taxation, and eminent domain. 3. Limitations on taxation are discussed, noting that rational basis is applied in tax cases and exceptions to imprisonment for non-payment including poll taxes. Exemptions for priests based on income but not fees for preaching are also covered.

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    tax notes

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    1. The document discusses different types of taxes under Philippine law including national taxes, local taxes, special assessments, tolls, and custom duties. 2. It notes some key aspects and stages of taxation including levy, assessment, and collection. It also discusses the relationships between police power, non-impairment, taxation, and eminent domain. 3. Limitations on taxation are discussed, noting that rational basis is applied in tax cases and exceptions to imprisonment for non-payment including poll taxes. Exemptions for priests based on income but not fees for preaching are also covered.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
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    4 views1 page

    August 22 Notes

    Uploaded by

    Math Downloader
    1. The document discusses different types of taxes under Philippine law including national taxes, local taxes, special assessments, tolls, and custom duties. 2. It notes some key aspects and stages of taxation including levy, assessment, and collection. It also discusses the relationships between police power, non-impairment, taxation, and eminent domain. 3. Limitations on taxation are discussed, noting that rational basis is applied in tax cases and exceptions to imprisonment for non-payment including poll taxes. Exemptions for priests based on income but not fees for preaching are also covered.

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    © All Rights Reserved
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    August 22, 2019 “charity test”

    Taxes Grant of tax exemption – May Consti rule.


    Based on authority:
    1. National Tax
    - Real Property Tax
    - Local Business Tax
    2. Local Tax

    Special Assessment
    - Only on land
    - Not recurring

    Toll
    - Not a tax
    - LGUs may impose toll

    Custom Duties
    - All custom duties are taxes

    GR: Taxes are not debts


    - Exception: Domingo v. Garlitos
    - Example of tax is similar to debt: Interest, you can
    deduct from your gross income

    Aspects/Stages:
    1. Levy
    2. Assessment
    3.Collection

    Police power > Non-impairment


    Non-impairment > Taxation
    Eminent domain > Non-impairment

    Limitations
    In tax, we apply rational-basis test.

    Can be imprisoned for non-payment of tax EXCEPT


    poll tax.

    Priests are not exempt from income tax simple


    because they are priests.
    BUT cannot impose a license fee sa pagpreach.

    Importante is purpose. Irrelevant yung owner pag


    yung use is under sa exceptions.
    If used for commercial purpose kahit congregation
    may ari, still subject to real property tax.

    C.B. | D2021

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