PRINCIPLES
Bayanihan to Heal as One Act, Executive
THE LAWS THAT REVOLVE AROUND TAXATION
 R.A. 8424 – Tax Reform Act of 1997 (MAIN LAW)
 R.A. 10963 – Tax Reform for Acceleration and
Inclusion (TRAIN) (REVISED LAW)
INHERENT POWERS OF THE STATE
 INHERENT POWERS - When a Sovereign State is
born, it automatically has indispensable powers
needed for its survival.
 Inherent powers are innate in order for government
to command, maintain peace and order, survive
REGARDLESS of any constitutional provision
1. Taxation – Power by which the sovereign
THE GOVERNMENT AND ITS THREE BRANCHES
raises revenue to defray needed expenses of
government
2. Police power – Power of the sovereign to
promote public welfare by restraining and
regulating the use of liberty and property
3. Eminent Domain – Power of the sovereign to
appropriate private property to particular
use to promote public welfare
EXAMPLES OF INHERENT POWERS:
 TAXATION –
1. LJ buys a bottle of Milktea in 7/11. The
Milktea automatically has VAT (Value Added
Tax)
2. Nikita donates a parcel of land to her son.
(Donor’s Tax)
3. Amiel is a school teacher who wages PHP
20,000.00, 6,400.00 or 32% of the his salary
will be removed for taxes (Income Tax)
4. Lorenzo is a smoker who bought a pack of
cigarettes for PHP60.00, he later quits for
three years. In 2023, he bought the same
pack of cigarettes but noticed it is now
PHP75 (Excise tax)
 POLICE POWER –
1. BASIALLY ALL LAWS WITH THE PURPOSE TO
RESTRAIN OR REGULATE FOR THE
INTENTION TO PROMOTE PUBLIC WELFARE
(E.g.
Order 26 – Nationwide Smoking Ban, R.A.
650 – An act to regulate imports and for
other purposes, etc.)
 EMINENT DOMAIN
1. https://www.pna.gov.ph/articles/1063174
2. https://lawphil.net/judjuris/juri1919/oct191
9/gr_l-14355_1919.html (City of Manila v.
Chinese Community of Manila)
3. https://www.chanrobles.com/scdecisions/ju
risprudence2005/oct2005/164282.php
(Yujuico v. Atienza)
 Philippines is a republic with a presidential form
of government wherein power is equally divided
among its three branches: Executive, Legislative,
Judiciary
1. Legislative – Is the Congress that is
divided into the Senate and House of
Representatives.
Senators and Representatives make, or
alter, or repeal laws.
2. Executive – Is the President, the Vice
President, the Cabinet.
They carry out laws, execute them,
enforces them.
3. Judiciary – Is the Supreme Court and
Lower Courts.
The Court Justices and Judges settle
controversies involving rights that are
demandable and enforceable. They
determine/evaluate what is
constitutional or not.
EXAMPLES OF THE WORKS OF THE THREE BRANCHES abuse of authority and power, and the unfair or
improper legal action (LEGAL ABUSE)
 LEGISLATIVE –
1. Senator Risa Hontiveros on passing the EXAMPLES
“Expanded Maternity Leave Law”
1. The Department of Health, and its corporation
2. Congressman Bong Bravo introducing the
PhilHealth has been proven to have corruption
Anti-Terror Bill (Kung DDS ka lumayas ka
within its members. The Judiciary may declare
dito)
its members or the chief to be unconstitutional.
 EXECUTIVE –
2. If deemed that the president cannot fulfil his
1. Duterte signing the Anti-Terror Bill
presidential duties, or may so his actions be
2. DOH Secretary Duque creating poor
unconstitutional like letting Chinese migrants go
decisions in the high cases of COVID-19
inside the country, assisting Chinese people in
3. Presidential Spokesperson Harry Roque
POGO, executing Extra Judicial Killings,
explaining the incompetency of the duterte
bypassing the mass gathering of Police Major
administration.
Sinas, and basically having poor strategic
 JUDICIARY –
planning on the COVID-19 Situation – the
1. The Supreme Court evaluating the Anti-
Legislative Branch may impeach the president.
Terror Bill if its unconstitutional (obviously
3. President Duterte replacing Supreme Court
yes)
Justice Sereno because of alleged failure to file
2. Falcis III v. Civil Registrar-General (2019),
Assets and Liabilities.
petition to recognize same-sex marriage in
the Philippines
3. Republic v. Sereno (2018), removal of an
impeachable official via quo warranto
petition.

SYSTEM OF CHECKS AND BALANCES

The three branches check each other in order to

promote equality and promote public welfare. The
system of checks and balances protects the constitution
and its people, and prevents the acts of corruption,