ETC Notes (Tax I)

GENERAL/INDIRECT CONSTITUTIONAL LIMITATIONS

a. Due process clause; (3,1)

b. Equal protection clause; (3,1)

c. Religious freedom; (3,5)

d. Non-impairment clause; (3,10)

e. No use of public money or property for religious
purposes except if priest is assigned to the armed
forces, penal institutions, government orphanage or
leprosarium; (6, 29 par 2)

f. No taking of private property without just
compensation; (3,9)

g. Law-making process: (6,26)
1) Bill should embrace only one subject
expressed in the title thereof;
2) Three (3) readings on three separate days;
3) Printed copies in final form distributed three
(3) days before passage.

h. Presidential power to grant reprieves,
commutations and pardons and remittal of fines
and forfeiture after conviction by final judgment.
(7,19)

i. Freedom of the press; (3,4)






SPECIFIC/DIRECT CONSTITUTIONAL LIMITATIONS

a. No imprisonment for non-payment of a poll tax;
(3,20)

b. All appropriation, revenue or tariff bills shall
originate exclusively in the House of
Representatives, but the Senate may propose and
concur with amendments; (6,24)

c. The President shall have the power to veto any
particular item or items in an appropriation,
revenue, or tariff bill, but the veto shall not
affect the item or items to which he does not
object; (6,27 par 2)

d. Taxation shall be uniform and equitable;
(6,28 par 1)

e. Congress shall evolve a progressive system of
taxation; (6,28 par 1)

f. Delegated power of the President to impose tariff
rates, import and export quotas, tonnage and wharfage
dues:
1) Delegation by Congress
2) through a law
3) subject to Congressional limits and restrictions
4) within the framework of national development
program. (6,28 par 2)

g. Tax exemption of charitable institutions,
churches, parsonages and convents appurtenant
thereto, mosques, and all lands, buildings and
improvements of all kinds actually, directly and
exclusively used for religious, charitable or educational
purposes; (6,28 par 3)

h. No tax exemption without the concurrence of
majority vote of all members of Congress; (6,28 par 4)

i. Money collected on tax levied for a special purpose
to be used only for such purpose, balance if any, to
general funds; (6,29 par 3)

j. The Supreme Court's power to review judgments
or orders of lower courts in all cases involving the
legality of any tax, impose, assessment or toll or
the legality of any penalty imposed in relation to
the above; (8,5 par 2)

k. Authority of local government units to create
their own sources of revenue, to levy taxes, fees and
other charges subject to guidelines and limitations
imposed by Congress consistent with the basic
policy of local autonomy; (10,5)

l. Automatic release of local government's just share
in national taxes; (10,6)

m. Tax exemption of all revenues and assets of non-
stock, non-profit educational institutions used
actually, directly and exclusively for educational
purposes; (14,4 par 3)

n. Tax exemption of all revenues and assets of
proprietary or cooperative educational institutions
subject to limitations provided by law including
restrictions on dividends and provisions for
reinvestment of profits; (14,4 par 3)

o. Tax exemption of grants, endowments,
donations or contributions used actually, directly
and exclusively for educational purposes subject to
conditions prescribed by law. (14,4 par 4)