POLICE POWER
Utilization must be in a way as to oust the owner
POLICE POWER > PERSONAL/ PRIVATE RIGHTS:
PN-RRL
1. Property and propriety rights
2. Non-impairment clause
3. Right to security of tenure
4. Right to select a profession - prvlg
5. Licenses and Privileges
POLICE POWER: EXERCISING AUTHORITY
C-PAL
1. Congress
2. President (delegation)
3. Administrative bodies (delegation)
4. LGUs
5. QP Corp (delegation)
TESTS OF THE VALIDITY OF THE DELEGATION
1. Sufficient Standard Test
2. Completeness Test
TESTS OF THE VALIDITY OF THE EXERCISE
1. Lawful Subject
2. Lawful Means
TESTS OF THE VALIDITY OF THE EXERCISE (LGU):
all must concur
CUP-RUG
1. Must not contravene to the constitution or any
statute
2. Must not be unfair or oppressive
3. Must not be partial or discriminatory
4. Must not prohibit but REGULATE trade
5. Must be general and consistent with public
policy
6. Must not be unreasonable
EMINENT DOMAIN
EMINENT DOMAIN: WHO MAY EXERCISE
1. Congress
2. President of the Philippines (delegation)
3. Local Legislative Bodies
4. Certain Public Corporations (delegation)
5. Quasi-public Corporations (delegation)
STAGES
1. Determination of the validity
2. Determination of just compensation
EMINENT DOMAIN: RQS FOR THE EXERCISE BY AN
LGU
OPC-V
1. Enactment of an ordinance
2. For public use
3. Just Compensation
4. Valid & definite offer
REQUISITES OF TAKING – PMP-WO
1. Expropriator must enter private property
2. Must be for more than a momentary period
3. Must be under warrant/legal authority
4. Property must be devoted to public use
5.
& deprive him of enjoyment of property
STEPS TO ACQUIRE THE PROPERTY: RULE 67 ROC
CDO-JJ
1. Filing of the Complaint before the court
2. Payment of deposit money (15% of the fair
market value based on its current tax
declaration)
3. Issuance of the order of expropriation
4. Determination of just compensation
5. Rendering judgment by the court
EXPLANATION
1. Filing of the Complaint before the court
a. Shall be exercised by the filing of a
verified complaint which shall state with
certainty the right and purpose of
expropriation, describe the real or
personal property sought to be
expropriated
2. Payment of deposit money
a. the plaintiff shall have the right to take or
enter upon the possession of the real
property involved if he deposits with the
authorized government depositary
an amount equivalent to 15% of the fair
market value based on its current tax
declaration
3. Issuance of the order of expropriation
a. the court may issue an order of
expropriation declaring that the plaintiff
has a lawful right to take the property
sought to be expropriated, for the public
use or purpose described in the
complaint, upon the payment of just
compensation to be determined as of
the date of the taking of the property or
the filing of the complaint, whichever
came first.
4. Determination of just compensation
a. the court shall appoint not more than
three (3) competent and disinterested
persons as commissioners to ascertain
and report to the court the just
compensation for the property sought to
be taken
5. Rendering judgment by the court
POWER OF TAXATION
POWER OF TAXATION: EXERCISING AUTHORITY
1. GR:
a. Congress (cannot be delegated)
2. EXPNS:
a. LGUs
b. President
c. Administrative bodies
LIMITATIONS SYSTEMS OF TAX
1. Inherent limitations 1. Progressive = DT > IT
2. Constitutional limitations 2. Regressive = DT < IT

INHERENT LIMITATIONS DIRECT TAX

1. Public purpose Impact + incidence = same
2. Non-delegation of the legislative power to tax
3. Exemption from taxation of government entities INDIRECT TAX
4. International comity Impact + incidence = different
5. Territorial jurisdiction

FLEXIBLE TARIFF CLAUSE - the power of the FORMS OF DOUBLE TAXATION

president to: 1. Direct double taxation – all elements concur
2. Indirect double taxation – do not concur
1. Increase, reduce or remove existing protective
tariff rates of import but not higher than 100% ad TEST FOR DOUBLE TAXATION – the same:
valorem 1. Person is taxed for;
2. Establish import quota or to ban importation of 2. Subject matter
any commodity 3. Purpose
3. Impose additional duty on all import not 4. Taxing authority
exceeding 10% ad valorem (10/100?) 5. Jurisdiction
6. Taxing period
ADMINISTRATIVE IMPLEMENTATION BY 7. Kind/character
ADMINISTRATIVE BODIES
1. Power to value property for purposes of taxation DUE PROCESS
2. To assess and collect taxes PROCEDURAL DUE PROCESS (Judicial Setting)
3. To perform innumerable details of computation, ELEMENTS:
appraisal and adjustment 1. There must be an impartial & competent court
or tribunal clothed with judicial power to hear the
CONSTITUTIONAL LIMITATIONS matter
1. Direct 2. Jurisdiction must be lawfully acquired over the
2. Indirect person of the defendant and of the property
which is the subject matter of the proceeding
DIRECT LIMITATIONS 3. Opportunity to be heard (hearing)
1. Origin of Revenue bills - HOR 4. Judgment must be rendered only after
2. Requirement in granting tax exemption – trial/hearing
majority
3. Uniformity and equity EQUAL PROTECTION OF LAWS, VALID
4. Progressive system of taxation CLASSIFICATION, REQUISITES:
5. Exemption of religious, charitable and 1. The classification must rest on substantial
educational entities, non-profit cemeteries and distinctions which make for real differences
churches 2. The distinction must be germane to the purpose
6. Exemption of non-stock, non-profit educational of the law
institutions from taxation 3. The classification must not be limited to
7. Non-imprisonment for non-payment of a poll tax existing conditions only
8. Non-impairment of the jurisdiction of SC in tax 4. The treatment must apply equally to all
cases members of the same class

BILLS ORIGINATED FROM HOR but Senate may

propose or concur with amendments
1. Private bills
2. Bills authorizing the increase of public debt
3. Bills of local application
4. Revenue
5. Appropriation
6. Tariff

TYPES OF TAX
1. Proportional = flat rate tax
2. Progressive = capacity to pay +, tax rate +
3. Regressive = capacity to pay - , tax rate +