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Art III - BILL OF RIGHTS

– Litany of weapons which a person may implore or assert to resist or defeat any
abuse or misuse of governmental power.
– It is primarily directed against the abuses of the government in the exercise of
the massive powers it has at its command, particularly police power, eminent
domain and taxation.
– It is protection against the state.
– It governs the relationship between the state and the individual.
– Its concern is not the relation between the individuals, between a private
individual and other individuals, but rather, it declares some forbidden zones in
the private sphere inaccessible to any power holder.
– It restrains the government from invading into the life, liberty and property of
persons.
– It is the catalogue of rights that monumentalizes the maxim “ours is a
government of laws and not of men.”

SECTION 1 – THE DUE PROCESS & EQUAL


PROTECTIONCLAUSES
“No person shall be deprive of life, liberty or property without due process of law nor shall any person be
denied the equal protection of laws.”

1. The Due Process Clause


➢ The most used (or perhaps abused) weapon available to a person to arrest the intrusion of
government on matters affecting the life, liberty or property of persons.
➢ It is beyond quantification or definition, elastic and flexible to be able to meet varied contingencies.
Does the due process clause always require trial-type proceedings?
➢ Due process, as a constitutional precept, does not always and in all situations, require trial-type
proceedings.
What is the essence of due process?
➢ It is found in the reasonable opportunity to be heard and submit any evidence one may have in
support of one’s defense.
➢ What the law prohibits is not the absence of previous notice but the absolute absence thereof and lack
of opportunity to be heard.
Essence of due process…
➢ Due process is equivalent to the “law of the land” which means “a general law which hears before it
condemns, which proceeds upon inquiry and renders judgment only after trial.”
What is life as protected by the due process clause of the Constitution?
➢ It includes the right of an individual to his body in its completeness, free from dismemberment and
extends to the use of God-given faculties which makes life enjoyable.
Life means more than mere animal existence.
➢ It is the enjoyment of all faculties given to man by God: the right to see, hear, eat, contract, to use any
part of the body through which the soul communicates with the outside world. It includes the right to
earn a living or livelihood.
What is liberty in contemplation of the Constitution?
➢ It consists in the ability to do what one ought to desire and in not being forced to do what one ought
not to desire.
Liberty, not a license, the more restraint, the more liberty.
➢ It is freedom to do right and never wrong; it is ever guided by reason and the upright and honorable
conscience.
What is property?
➢ The term includes the right to own, use, transmit, to dispose or even to destroy, subject to the right of
the State and of other persons; it includes the right to exercise profession.
➢ It is used in its most general sense as embracing everything over which man has exclusive dominion.
➢ The word is used to denote everything which is subject of ownership, corporeal or incorporeal, tangible
or intangible, visible or invisible, real or personal; everything that has an exchangeable value or which
goes to make up wealth or estate.
➢ It extends to every specie or valuable right and interest and include real and personal property,
easements, franchises and incorporeal hereditaments and includes every invasion of one’s property
rights by actionable wrong.
Who are protected by the due process clause?
➢ It protects all kinds of persons, whether natural or juridical; includes not only Filipinos but aliens, as
well.
• What is the standard to be applied in a given case in order to comply with the due
process clause?
1. Procedural Due Process
➢ It is the fulfillment of the procedures or steps and even periods prescribed by the fundamental law or
statute and in conformity with the standard of fair play and without arbitrariness on the part of those
who are called upon to administer the law or justice.
1. Substantive Due Process
➢ It is the intrinsic validity of the law that interferes with the rights of a person to his life, liberty or
property. It is the law that is reasonable and not oppressive and one that responds to the supremacy
of reason.
• What are the requisites of procedural due process as applied in judicial proceedings?
➢ There must be a court or tribunal clothed with judicial power to hear and decide the matter before it.
➢ Jurisdiction must be lawfully acquired over the person of the defendant or over the property which is
the subject of the proceedings.
➢ That the defendant must be given the opportunity to be heard.
➢ Judgment must be rendered upon lawful hearing.

2. The Due Process Clause


➢ A weapon available to an individual to nullify an unreasonable act of government. It does not forbid
classification or discrimination as long as the classification is reasonable and the parameter of
reasonableness must be based on substantial distinctions which make real differences.
Equal Protection Clause
➢ It must be germane to the purpose of law; it must not be limited to existing conditions only, and must
apply equally to each member of the class.

Who are protected by the equal protection clause?


➢ All persons are covered.
➢ However, insofar as juridical persons are concerned, the clause only protects their properties.

What is purpose of the equal protection guaranty?


➢ It is designed as a safeguard against the acts of the State and not against the conduct of private
individuals.
➢ It serves as a restraint against favoritism or hostility which the government may employ in pursuance
of their official acts.

SECTION 2 – SEARCHES AND SEIZURES


“The right of the people to be secure in their persons, houses, papers and effects against unreasonable
searches and seizures of whatever nature and for any purpose shall be inviolable and no search warrant or
warrant of arrest shall issue except upon probable cause to be determined personally by the judge after
examination under oath or affirmation of the complainant and the witnesses he may produce and
particularly describing the place to be searched and the persons or things to be seized.”

What is the measure in determining whether a search or seizure is reasonable or not?


➢ What constitutes a reasonable or unreasonable search or seizure in a particular case is purely a
judicial question, which is determinable from a consideration of the circumstances involved
including the purpose of the search, the presence or absence of probable cause, the manner in
which the search or seizure was made, the place or thing searched and the character of the
articles procured.
➢ Sec. 3 of Rule 126 of the Rules of Criminal Procedure mandates that a search warrant must only
be issued in connection with one specific offense.
➢ Also, it directs a judge that before issuing a warrant, he must place the complainant with the
witnesses he may produce under oath or affirmation and profound searching questions to be
reduced in writing and attach to the record their sworn statements.
➢ Non-compliance of these constitutional and statutory elements will thus make the warrant so
issued unreasonable.

Who are entitled to the protection against unreasonable search and seizure?
➢ The Court held that it is available to all persons, including aliens, whether accused of a crime or
not.
What is a warrant of arrest? Search?
➢ Arrest is the taking of a person into custody in order that he may be bound to answer for the
commission of an offense.
Search Warrant?
➢ Search warrant is an order in writing issued in the name of the People of the Philippines, signed
by a judge directed to a peace officer, commanding him to search for personal property described
therein and bring it before the court.
When is a warrantless arrest lawful?
 In the following instances, a warrantless arrest may lawfully be made by a peace officer or a private
person:
➢ When in his presence, the person to be arrested has committed, is actually committing or is
attempting to commit an offense.
➢ When an offense has in fact just been committed and he has personal knowledge of facts
indicating that the person to be arrested has committed it; and
➢ When the person to be arrested is a prisoner who has escaped from a penal establishment or
place where he is serving final judgment or temporarily confined while his case is pending or has
escaped while being transferred from one confinement to another.

What kind of property may be seized?


➢ subject of the offense
➢ stolen or embezzled and other proceeds or fruits of the offense
➢ used or intended to be used as the means of committing an offense
What are the requisites of a valid warrant?
➢ issued in the existence of probable cause.
➢ the probable cause must be determined personally by the judge.
➢ the judge must examine under oath or affirmation the complainant and the witnesses he may produce.
➢ the warrant must describe with particularity the place to be searched and the persons or things to be
seized.
➢ the warrant must be issued in connection with one specific offense.
➢ the judge must, in question and answer form, ask searching questions to be reduced in writing and
attach to the record of the case.
What is probable cause?
➢ Such facts or circumstances which would lead a reasonably discreet and prudent man to believe that
an offense has been committed and that objects sought in connection with the offense are in the place
to be searched.
When may a warrantless search or seizure be made validly?
➢ when the right is waived
➢ when it is incidental to a valid arrest
➢ when there is a violation of the Tariff and Customs Law
When may a warrantless search or seizure be made validly?
➢ search on moving vehicles
➢ prohibited objects within the plainview of an agent of the law and open to his eyes and hands

SECTION 3 - PRIVACY OF COMMUNICATION


1) “The privacy of communication and correspondence shall be inviolable except upon lawful
order of the court, or when public safety or order requires otherwise as prescribed by law. “
2) “Any evidence obtained in violation of this or the preceding section shall be inadmissible
for any purpose in any proceeding.”

What is the extent of the freedom of correspondence?


 The freedom of correspondence clause extends to all kinds of communications to convey one’s views
and sentiments.
What are the modes of conveying one’s thought?
 It may be through letters, telegrams, signals, cables, telephone or any other mode not prohibited by
law.

 Are illegally secured evidences admissible in court? Like illegally secured searches and seizures, the
Constitution ordains the inadmissibility of any evidence obtained in violation of this right for any
purpose in any proceeding.
When may the privacy of communication and correspondence be validly violated?
 upon lawful order of the court.
 when public safety or order requires otherwise as prescribed by law.

SECTION 4 - FREEDOM OF EXPRESSION AND ASSEMBLY


“No law shall be passed abridging the freedom of speech, of expression, or of the press, or the right of the
people peaceably to assemble and petition the government for redress of grievances.”

What is speech to man?


– Speech is the body and soul of man without which his existence becomes empty and meaningless.
The resume of the sacredness of a God-given gift which is inalienable.
– It includes the ancillary right to access to information on matters of public concern. While freedom of
expression is sacred, such right however is neither a license nor is it illimitable.

What are not permitted in the exercise of freedom of expression?


– The publications and utterances of libelous, blasphemous, or indecent articles, or other publications
injurious to public morals or private reputation. Likewise, the existence of government is entitled to
protection against seditious attacks.
What is the scope of the freedom of expression clause of the Constitution?
– It covers the entire gamut of human affairs. The use of symbols, signals, signs, pictures, monuments
or any mode of conveying one’s thoughts or views including the right to remain silent, come within the
purview of the freedom of expression clause of the Constitution.
What is the purpose of the freedom of expression clause of the Constitution?
– The fundamental purpose is to give every individual the right to speak out his mind, float ideas in the
open market and invite intellectual dispute with the end purpose of provoking every person . .
What is the purpose of the freedom of expression clause of the Constitution?
– to contribute his ideas, thought and views on any matter that will help shape a community that is the
product and embodiment of their ideas and thoughts peddled in an atmosphere of complete liberty
without prior restraint and fear of subsequent punishment.
Two important components the freedom of expression carries:
– freedom to speak and write without prior government restriction
– freedom from any punishment as a consequence of such speech, utterance or writing
What is prior restraint as anathematic to the freedom of expression clause?
– Prior restraint carries the import that the State should not, as a matter of policy, imposed any
restriction or condition before the freedom can be exercised.
– Any prior condition attached to the right before an individual person is allowed to express his views or
thought is prior restraint which is offensive to the constitutional command.

Explain “subsequent punishment” as a curtailment of the freedom of expression.


– It means that in order to make the freedom of expression more meaningful, there must be an
assurance that after making any utterance or publication, the author is not subject to any form of
punishment.
– If the State would imposed punishment as a condition for such exercise, it would negate the right and
make the freedom of expression a mockery and a delusion.

Like any other freedom, the right to expression is not absolute.


– What are the standards that may be used in judging whether the author of a publication or speech or
writing may be made liable?
Standard test:
1. The clear and present danger - a working principle that the substantive evil must be extremely
serious and the degree of imminence extremely high before the utterance can be punished.
2. Dangerous tendency rule
– if the words uttered create a dangerous tendency which the state has to prevent, then such words are
punishable. It is sufficient that the advocacy be in general terms.
– Mere tendency to create evil will suffice to subject the author to punishment. Under this rule, it is not
necessary that immediate acts of violence and unlawfulness be done. It is sufficient that the utterance
tends to incite the people to do violence or any other unlawful act.
1. Balancing-of-interests doctrine - gives the Court the prerogative, in case there is a collision between
two rights, to determine which right demands the greater protection. It requires a Court to take
conscious and detailed consideration of the interplay of interests observable in a given type of
situation.
Right of Assembly and Petition
What is the nature and basis of the people’s right to assembly and petition the government of their
grievances?
– The right of assembly is the right of the citizens to meet peaceably for consultation in respect to public
affairs.

Right of Petition
– The right of petition is the right of a person or group to apply without fear of penalty, to the appropriate
branch of government for the redress of grievances.
– The right of assembly and petition is a necessary consequence of republican institution and the
complement of the right of free speech.

SECTION 5 – RELIGIOUS FREEDOM


“No law shall be made respecting an establishment of religion or prohibiting the free exercise thereof. The
free exercise and enjoyment of religious profession and worship, without discrimination or preference shall
forever be allowed. No religious test shall be required for the exercise of civil and political rights.”
What is Religion?
➢ Religion is one’s relation to his God-Creator.

What is religious freedom?


➢ Religious freedom is the right of the individual to worship God according to the dictates of his
conscience or not to worship him at all.
What is the guaranty of the freedom of religion clause?
➢ The freedom of religion clause of the Constitution guarantees man’s liberty to worship his Maker in
whatever form and in whatever language as long as the expression does not collide with accepted
norms of social order and decency.
➢ The serenity of one’s communion with his Master is not however absolute. If the actualization of one’s
belief is at war with established standards of morality, decency, public order, policy and the law, then
the act may be restrained by the State in the name of law and order.
What is the nature and extent of religious freedom?
➢ Religious freedom is the right of an individual to worship God according to the dictates of his
conscience, or not to worship him at all.
➢ The right is intended to allow every man to entertain such notions respecting his relations to his Master
and the duties imposed, as maybe approved by his judgment and conscience and to exhibit his
sentiments in such form of worship as he may think proper, not injurious to the equal rights of others
and to prohibit any legislation for the support of any religious tenets or the modes of worship of any
sect.
Two aspects of religious freedom:
➢ Freedom to believe – it is absolute, infinite and limitless and beyond regulation.
➢ Freedom to act – it may be regulated if the actualization of such beliefs clashes with accepted norms
of social behavior and established order and decency.
What is meant by “no establishment of religion” clause of the Constitution?
➢ Neither the State nor the Federal Government can set up a church. Neither can pass laws which aid
one religion, aid all religions or prefer one religion over another.
➢ It was intended to erect a wall of separation between the Church and the State.
What are the acts prohibited under the guaranty of religious freedom?
➢ the enactment of laws prohibiting the establishment of religion.
➢ the enactment of laws prohibiting the free exercise thereof.
➢ the enactment of laws prohibiting the free exercise and enjoyment of religious profession and worship
and enacting discriminating laws.
➢ religious test as a requirement for the exercise of civil or political rights.
➢ allocation of public money or property, directly or indirectly, for the use, benefit or support of any sect,
church, denomination, etc.

SECTION 6 – RIGHT TO TRAVEL


“The liberty of abode and of changing the same within the limits prescribed by law shall not be impaired
except upon lawful order of the court. Neither shall the right to travel be impaired except in the interest of
national security, public safety and public health, as may be provided by law,”

International Law strengthens right to travel and to return.


➢ The right to choose where one desires to live and of changing the same is a constitutionally protected
right. The freedom of movement or locomotion assumes more significance in the light of international
covenants which likewise recognize this right.
Ex.: Art. 13, Declaration of Human Rights
➢ It guarantees a man’s right to freedom of movement and residence within the borders of a State,
including the right to leave for any country and the right to return to one’s country.
Art. 12, International Convention on Civil and Political Rights (Philippines, a signatory)
➢ It declares the right of everyone to freedom of movement and to choose his residence and may not be
deprived of the right to enter his own country.
➢ Where the right is impaired, the individual has ample weapons at his command to protect a
transgression of such right like availment of the writ of mandamus or habeas corpus to seek release
from deprivation of liberty and civil action for damages against those responsible for the violation of
this right.
➢ The right to travel and of changing the same is, however, not without restriction. The overriding police
power of the State may limit such right.
➢ Thus, a leper may not be allowed to freely socialize with the public and may be confined to a
leprosarium against his will.

SECTION 7 – RIGHT TO IMFORMATION


“The right of the people to information on matters of public concern shall be recognized. Access to official
records and to documents and papers pertaining to official acts, transactions or decisions, as well as to
government research date used as basis for policy development shall be afforded the citizen subject to such
limitations as may be provided by law.”
➢ Freedom of the press and expression will be rendered useless unless the media are given free access
to information on matters of public concern. This is their duty to the public and the people.
➢ Strengthening this right of the people is the policy declaration that the State adopts and implements a
policy of full disclosure of all its transactions involving national interest.
➢ To maximize the right of the people to information, the media members are to keep inviolate and
forever secret the source of their news story or reports conveyed to them in confidence.

What is the basis of the people’s right to information?


➢ In the Declaration of State Policies, it is mandated that the State adopts and implements a policy of full
disclosure of all its transactions involving public interests, subject to such reasonable conditions
prescribed by law.
What is the nature of the people’s right to information?
➢ It is a political right exercisable exclusively by Filipino citizens. It is a right that keeps the whole
citizenry well informed of matters that concern their lives.
What is the meaning of “public concern”?
➢ The term “public concern” is beyond measurement. In determining whether or not a particular
information is of public concern, there is no rigid test which can be a applied. Public concern like
public interest is a term that eludes exact definition.
➢ Both terms embrace a broad spectrum of subjects which the public may want to know, either because
they directly affect their lives, or simply because such matters naturally arouse the interest of an
ordinary citizen.
Is the right to information absolute?
➢ No. The Constitution does not open every door to any and all information. Under the Constitution,
access to official records, papers, etc. is subject to limitations as may be provided by law.
What are excluded from the privilege?
➢ Trade secrets, confidential, commercial and financial information of a person or corporation and
matters affecting national security are excluded from the privilege.

SECTION 8 – RIGHT TO FORM ASSOCIATIONS


“The right of the people, including those employed in the public and private sectors to form unions,
associations or societies for purposes not contrary to law shall not be abridged.”
Is man by nature a loner?
➢ Man is inherently not a loner. He is gregarious and continually seek companionship for intellectual,
physical and spiritual fulfillment. He does not imprison himself within the four walls of his house.
➢ Even within the confines of the prison compound, a prisoner nevertheless associates himself with his
fellow prisoners to seek solace, unburden himself of his problems or share his joys and pains of life.
All these are manifestations of man’s inherent love for people with whom he associates himself.

What is the purpose of the right to form associations?


➢ It is to enable an individual to join others of like persuasion to pursue common objectives and to
engage in activities permissible under, if not actually encouraged by law, the regime of liberty provided
for in the fundamental law.
➢ This right is intended to enhance opportunities of human beings and to widen the sphere for the
expression of personality.
What is the extent of the right to form associations?
➢ The right is circumscribed by the phrase “not contrary to law.” Any association that is not contrary to
law is allowed and those organizations which are prohibited by law like illegal assemblies and illegal
associations punishable by the Revised Penal Code are contrary to law, hence not coming within the
protective mantle of the Constitution.

SECTION 9 – EMINENT DOMAIN


“Private property shall not be taken for public use without just compensation.”
What are the three stately powers of the government?
➢ The stately powers of government, preservatory weapons to assure state continuity.
➢ When a state is born, its birth ipso facto carries with it the authority to exercise the three powers of the
state:

1) Police Power
2) Eminent Domain
3) Taxation.
What is the capital purpose of the three stately powers?
➢ The exercise of these powers “would indicate not a polarization but a mingling” of the three powers to
achieve their capital purpose of forwarding and upgrading the quality of life of the people.
What is the capital purpose of the three stately powers?
➢ In other words, the three powers may be employed simultaneously, coordinately and complimenting
each other whenever necessary rather than alternately or separately to enable government to
actualize its goals.
➢ The inherent powers of the State are enduring and co-terminus with the life of the State itself.
The three powers have a common denominator:
➢ They all underlie the Constitution and rest upon necessity because there can be no effective
government without them.
➢ They exist independently of the Constitution as a necessary attribute of sovereignty.
➢ They are as enduring and indestructible as the State itself.
➢ They constitute the three methods by which the State interferes with private rights.
➢ Each presupposes an equivalent compensation:
* Police Power – through the maintenance of healthy, clean and orderly society.
* Eminent Domain – just compensation.
* Taxation – protection and benefits extended by the government.
➢ They are all legislative in character.
The three powers differ in the following:
➢ In the nature of compensation:
Police Power is intangible.
Eminent Domain and Taxation are more concrete.
In eminent domain, full and just compensation of the property taken.
In taxation, the protection and improvements extended by the government for the commonwealth.
➢ As to the nature of property taken:
Police power involves destruction or confiscation of property which are noxious;
in Eminent Domain and Taxation, the property taken is for public purpose or use.
➢ Police Power and Taxation are inherently exercisable only by the government while Eminent Domain
may be exercised by private entities upon valid delegation.
➢ Police Power regulates both liberty and property while Eminent Domain and Taxation are addressed to
property rights only.

Police Power
Police Power is the most dominant of the three powers of government. It is the sovereign power to promote
the general welfare. Police Power is the interference by the State on the entire gamut of human life --- from
conception to death, a destination unknown and unraveled as yet.
Characterize Police Power
➢ Protection to all great public needs which is the most demanding most pervasive and the least
limitable of the three powers of the State.
➢ The law of overwhelming necessity.
➢ The most essential, insistent and illimitable which enables the State to prohibit all hurtful things to the
comfort, safety and welfare of society.
• It is a power emanating from or conferred by the Constitution but inherent in a State, plenary,
suitably vague and far from precisely being defined, rooted in the conception that men in
organizing the State and and imposing upon the government limitations to safeguard constitutional
rights did not intend thereby to obstruct unreasonably the enactment of such salutary measures to
ensure communal peace, safety, good order and welfare.
What is the basis of Police Power?
➢ Police Power is based on the Latin maxim:
1. SALUS POPULI SUPREMA EST LEX (the welfare of the people is the supreme law) and
2. SIC UTERE TUO UT ALIENUM NON LAEDAS (so use your own as not to injure others).
➢ Police Power calls for the subordination of individual interests to the interest of the greater number of
people.
What and who are subject to Police Power?
➢ Police Power being the plenary, absolute and comprehensive power vested upon the legislature to
enact, ordain, make and establish wholesome and reasonable laws, subject all persons and property
including occupation to its most pervasive scope. Even personal liberty may be interfered with for the
realm of Police Power is to guard against the abuse of individual liberty.
Who may exercise Police Power?
➢ The exercise of police power is principally lodged in the Congress of the Philippines under its complete
and omnibus power to enact laws, restricted only to the Constitution. However, pursuant to a valid
delegation of authority from Congress, the President and local government units may exercise such
powers.
➢ The Local Government Code of 1991 explicitly grants to the local government units the power to enact
laws that will promote the welfare of the people.
The Power of Eminent Domain
➢ Like Police Power, Eminent Domain is inherent in every State. Any provision of the Constitution on
the matter merely serves to restrict its exercise in order to protect the individual against whose
property the power is sought to be enforced.
Who may exercise the power of Eminent Domain?
➢ The power of Eminent Domain is essentially a legislative prerogative but Congress may validly
delegate the same to other governmental agencies or even to private entities whose services are
geared to meet essential needs, unless prescribed by the Constitution.
What property may be expropriated?
➢ The scope of Eminent Domain is broad enough to include all kinds of private property. Real and
personal property, except money and rights in action, may be taken by expropriation. The franchise of
a corporation may be taken by Eminent Domain.
➢ The owner can not claim that such an act is an impairment of the obligations of contract and therefore,
illegal. Condemnation proceedings do not impair the contract, do not break the obligation, but
appropriate it for public use.
What is meant by public use?
➢ The traditional concept of public use means anything that has strict benefit to the public. These
conventional concept of public use as relating to the construction of public buildings, plazas, schools,
schoolhouses, streets, bridges and the like, is an antiquarian view and antagonistic to the challenge of
development and growth.
• May church properties be expropriated without assaulting the Doctrine of Separation of Church
and State?
➢ Yes. The Power of Eminent Domain which is designed to promote the common good and welfare is
more superior that the principle of Separation of Church and State.
When is there compensable taking?
➢ When the following conditions concur:
– The expropriator must enter a private property.
– The entry must be for more than a momentary period.
– The entry must be under warrant or color of legal authority.
– The property must be devoted to public use or otherwise informally appropriated or injuriously
affected.
– The utilization of the property for public use ousts or divests the owner and deprives him of beneficial
enjoyment of the property.
What is just compensation?
➢ It means a fair and full equivalent for the loss sustained from the act of expropriation. This fair and full
equivalent is the market value of the property taken, plus the consequential damages, but minus the
consequential benefits, if any, provided the consequential benefits shall not exceed the consequential
damages.

The Power of Taxation


➢ Taxation, which is the power of the State to impose burdens or impositions on persons, properties,
services, occupations or transactions is, like Police Power and Eminent Domain, inherent in
sovereignty.
Without taxes, government will perish as an institution. . .
➢ It is one of the preservatory weapons of the State to keep itself alive and dynamic, hence, necessity
demands its exercise by the State without need of any express authority, constitutional or otherwise.
Taxes . . .
. . . lifeblood of the government.
➢ The obligation of the people to pay taxes is corollary to the duty of the State to give and extend
protection to its people.
What is Taxation?
➢ Taxation is the power inherent in sovereignty to raise revenues to defray the necessary expenses of
government or for any public purpose.
➢ Where a State is denied the power to tax, then government, as a fundamental requisite of statehood,
will perish as a consequence of lack of funds to support it.
➢ (Definition)Taxation is the financial burden imposed by a State on persons, whether natural or
juridical, within its jurisdiction for property owned, income earned, business or profession engaged in,
or any, such activity analogous in character for raising the necessary expenses to take care of the
responsibilities of government.

What is the basis of the power to tax?


➢ The justification of the demand is found in the reciprocal duties of protection and support between the
State and those that are subject to its authority and the exclusive sovereignty and jurisdiction of the
State over all persons and property within its limits for governmental purposes.
Who may exercise the Power to Tax?
➢ The power to tax is fundamentally a prerogative vested in the plenary and comprehensive power of the
legislature to enact and ordain laws.
➢ However, such power may be delegated to local government units by legislative fiat under such terms
and conditions as are stipulated in the law.
What are the limitations of the power to tax?
1. Inherent Limitations:
➢ It must be exercised by the legislature.
➢ It must be for public purpose.
➢ It must be applied only within the territorial jurisdiction of the taxing State.
➢ International Law on Comity.
1. Constitutional Limitations:
➢ Due Process and Equal Protection Clauses
➢ Non-impairment of persons for failure to pay poll tax.
➢ Rule on taxation shall be uniform and equitable.
➢ Tariff Bills must originate exclusively from the House of Representatives.
➢ Must respect the persons and properties enumerated in the Constitution exempted from taxation.
➢ Legislative exemption from taxation must be with concurrence of the majority of the Members of
Congress.
➢ Non-impairment of Contracts.
What is meant by public purpose?
➢ Public purpose as used in taxation has a specific reference to objects for which the government is to
provide. Also, a place in which the public has an interest as affecting the safety, health and morals
and welfare of the community.
How does the government tax the people?
• Explain the territorial concept of taxation.
➢ Since taxation is a prerogative exercisable by the legislature, tax laws, like any other law, must
operate only within the territorial limits of the enacting authority. It cannot extend beyond its
boundaries except under certain circumstance.
• Explain the concept of uniformity in taxation.
➢ A tax is considered uniform when it operates with the same force and effect in every place where the
subject may be found.

Equality and uniformity means...


➢ Equality and uniformity in taxation means “that all taxable articles or kinds of property of the same
class shall be taxed at the same rate.” The taxing power has the authority to make reasonable and
natural classification for purposes of taxation.

What is double taxation?


➢ Double taxation means that one person or any subject of taxation shall directly contribute twice to the
same burden while other subjects of taxation belonging to the same class are required to contribute
but once.
What are the requisites of double taxation?
➢ The taxpayer is tax twice in the same taxable period for the same subject matter.
➢ The tax imposed by the same government or jurisdiction.