CHRISTIAN Z.

AGPOON 3RD YEAR BSBA- MARKETING MANAGEMENT

(INCOME TAXATION 2131) LEARNING ACTIVITY 1.2

POWER OF TAXATION

An upper chamber is required in every state; without it, the inhabitants might be unable
to benefit from a civilized and orderly society. However, without a system of funds, the government
would be unable to survive and provide a broad range of social amenities to its people; consequently,
providing support to the people is the main reason why taxation was created the same goes for
government expenditures. Power of taxation is inherently provided in support of the emerging needs of
the people and to bring in sustainability.

There’s no need to come up with a law to strengthen and to have legal merit of imposing
taxes to the society, by mere nature of taxation is a good shape to compel the people to pay for its
obligation. However, its inherent power doesn’t give any infinite pool of autonomy to its nature. This is
still subject to certain limitations provided for equity and good governance. The taxes imposed by the
state is being guided by the fundamental law to better assist and systematize the accumulation of taxes.
Failure to such action is a missing context that can be seen as an issue of transparency and manifestation
of how weak the system of taxation is. The power of taxation has two limitations whereas the inherent
and the constitutional limitations. Inherent limitations are the restrictions given by its very own inherent
nature to act as a safeguard in maintaining the legal process of its jurisdiction. As regards its power it was
created for a sole reason which is to provide public services for the common good of the citizens. All the
expenses must need to be taken care of that it only encompasses public purposes and not private deals.
The Bureau of Internal Revenue is being restricted to operate its utmost sovereign right to impose tax
only to its place of jurisdiction. The implementation of taxes has its area of responsibility not to seeks
taxes for those who are inhabiting outside the territory. By any chance, the subject is seen to be located
in another state, it can be exempted but before that, the non -residents income will be taxed by using
personal jurisdiction. The taxation is legislative then it can’t be delegated to another department or
agency to impose its legislative power. With that said, any acts attributed to other agency is indeed a
violation of its inherent nature. It can’t be possible unless otherwise provided by law just for example
when congress grants the president to have its power to fix tariff rates and import/exports quotas. The
right to tax its citizen is only exclusive to its sovereign property of jurisdiction and does not have legality
to ask the other nationals to pay their taxes to our government. We need to adhere to the international
policies on how taxes should be enforced. The government has the right to compel its people to pay for
its obligations but it doesn’t apply to them to be taxed as well given that they’re exempted to give taxes
as what constituted from the inherent face of this power as long as the proprietary function doesn’t take
place. When the constitutional limitations are present the mandate of the provisions of the supreme law
must be abided and the power of taxation should always be under the umbrella of the great law of the
land. Any taxation should be following tax laws as it is technically provided and can’t defend by its
inherent nature. The state shall be mindful that whenever they exercise their sovereign power, it must be
in line concerning due process highlighted in article 3 of the constitution. The equal protection of laws
should be applied regardless of hierarchical status and position. Given that taxation is a directive of the
lawmaking body, no one has the right to compel congress to issue certain amendments. This power has a
so-called non- impairment clause that is tagged to be superior in taxation. It can be used once it adheres
to the scenario being tackled upon. The unsettled payment of tax can’t be directly issued to make
someone rot in jail. It’s an obligation that can be resolved and rectified. Even if taxation respect the
existence of other belief it doesn’t categorize that it can be subject to certain acts of religious activities.
On the first day of its creation, it was crystal clear that the sole reason for taxation was created for public
purposes and religious acts are not part of it only employing exemption of paying taxes religious acts,
learning institutions, and likes of charitable institutions enjoyed this privilege.

Before the other sides of taxation begins the legislative department will have its levying
stage where every tax law will go on a process and that’s on the part of the legislators on how to come
up with it. Congress will determine the rate and the kind of tax and the means on how to collect the
given taxes. Then, it will directive to assessment and collection and the payment of taxes will start right
after everything was being put into scrutiny. Every law should be passed for the existing laws and their
unavoidable limitations. Tax is a must and everyone must attend its must.