2

Constituti
onal
Limitation
s

MARY JOY P. JUNIO, CPA

Notre Dame of Midsayap
College
Midsayap, Cotabato
Art. III, Section 1
of the Due
Constitution Proce
No person shall
ss of
be deprived of Law
life, liberty or
property without
due process of
law, nor shall any
person be denied
the equal
Art. VI, Sec. Rule of
28 par. 1 Uniformity
and Equity
The rule of taxation
shall be uniform
and equitable.
Congress shall
evolve a
progressive system
of taxation.
Art. VI, Sec. Exemption
28, par. 3 from
Property
Charitable institutions,
churches, parsonages Taxation
or
convents appurtenant
thereto, mosques and non-
profit cemeteries and all
lands, buildings and
improvements actually,
directly and exclusively used
for religious, charitable or
educational purposes shall
 NO
Art. III, IMPRISONME
Sec. 20 NT FOR
NON-
No person shall PAYMENT OF
POLL TAX
be imprisoned
for debt or non-
payment of a
poll tax.