Branches of the Government

1) Legislative Department
The legislative power is vested in the Congress of the Philippines which consists of
the Senate and House of Representatives. The upper house is located in Pasay, while the lower
house is located in Quezon City. The district and sectoral representatives are elected for a term
of three years. They can be re-elected but they may not run for a fourth consecutive term.

2) Executive Department
The executive power is vested in the President of the Philippines. The old executive branch is
headed by President Benigno S. Aquino III of the Liberal Party. The President is also
the Commander-in-Chief of the Armed Forces of the Philippines, and is elected by popular vote
term of six years. The president then appoints his or her cabinet over whom he or she presides.

3) Judicial Department
The judicial power is vested in the Supreme Court of the Philippines and lower courts
established by law. The Supreme Court, which has a Chief Justice as its head and 14Associate
Justices, occupies the highest tier of the judiciary.

Sources of Tax Law

After the constitution, the primary source of specific tax law in the Philippines is the National
Internal Revenue Code (NIRC), the most recent version of which was enacted via the The Tax
Reform Act of 1997. The NIRC establishes basic taxes the government may levy such as
personal income taxes, corporate taxes, sales taxes, excise taxes and estate taxes. It also
codifies the tax collection process and procedures for appeals. Additionally, Philippine tax law
empowers local governments to establish and assess some types of taxes, but which may not
include taxes specifically limited to the national government such as personal income taxes,
estate taxes, and some sales taxes.

Exclusive Powers of the National Government and State Governments

National Government

State Governments

Print money
Regulate interstate (between states)
and international trade
Make treaties and conduct foreign
policy
Declare war
Provide an army and navy
Establish post offices
Make laws necessary and proper to
carry out the these powers

Issue licenses
Regulate intrastate (within the state)
businesses
Conduct elections
Establish local governments
Ratify amendments to the
Constitution
Take measures for public health and
safety
May exert powers the Constitution
does not delegate to the national
government or prohibit the states from using

In addition to their exclusive powers, both the national government and state governments
share powers. Shared powers between the national government and state governments are
called concurrent powers. Current powers of the national government and state governments
include the ability to:

Collect taxes
Build roads
Borrow money
Establish courts
Make and enforce laws
Charter banks and corporations
Spend money for the general welfare
Take private property for public purposes, with just compensation

Descriptions of governments can be based on:

Economy - what provides the goods and services that are bought, sold, and used?

Capitalism

Socialism

Communism

In a capitalist or freemarket economy, people

Socialist governments own

many of the larger

In a communist country,
the government owns all

own their own

businesses and property
and must buy services
for private use, such as
healthcare.

industries and provide

education, health and
welfare services while
allowing citizens some
economic choices

businesses and farms

and provides its people's
healthcare, education
and welfare.

Politics - how is the government run?

Dictators
hip

Totalitari
an

Theocra
cy

Monarc
hy

Parliamenta
ry

Republic

Anarchy

Rule by a
single
leader who
has not
been
elected
and may
use force
to keep
control. In
a military

Rule by a
single
political
party.
People
are forced
to do
what the
governme
nt tells
them and

A form of
governm
ent where
the rulers
claim to
be ruling
on behalf
of a set of
religious
ideas, or
as direct

A
monarch
y has a
king or
queen,
who
sometim
es has
absolute
power.
Power is

A
parliamentar
y system is
led by
representativ
es of the
people.
Each is
chosen as a
member of a
political

A republic is
led by
representativ
es of the
voters. Each
is
individually
chosen for a
set period of
time.

Anarchy is a
situation
where there
is no
government.
This can
happen after
a civil war in
a country,
when a

dictatorshi
p, the
army is in
control.
Usually,
there is
little or no
attention
to public
opinion or
individual
rights.

may also
be
prevented
from
leaving
the
country.

agents of
a deity.

passed
along
through
the
family

party and
remains in
power as
long as
his/her party
does

government
has been
destroyed
and rival
groups are
fighting to
take its
place.

Authority - who picks the government?

Revolutionary

Totalitarian

Oligarchy/Plutocracy

Democracy

The existing
structure is
overthrown by a
completely new
group. The new
group can be very
small - such as the
military - or very
large - as in a
popular revolution.
After a period of
time, this
'becomes' one of
the other type of
government
(unless there is
another coup or
uprising).

Rule by a
single political
party.
Votes for
alternative
candidates and
parties are
simply not
allowed.
Citizens are
allowed and
'encouraged' to
vote, but only
for the
government's
chosen
candidates.

A form of government
which consists of rule by
an elite group who rule in
their own interests,
especially the
accumulation of wealth
and privilege. Only certain
members of society have a
valid voice in the
government. This can
reflect (but is not limited to)
economic interests, a
particular religious tradition
(theocracy), or familial rule
(monarchy).

In a
democracy,
the
government is
elected by the
people.
Everyone who
is eligible to
vote - which is
a majority of
the population
- has a chance
to have their
say over who
runs the
country.

Tax

A tax (from the Latin taxo; "rate") is a financial charge or other levy imposed upon a taxpayer
(an individual or legal entity) by a state or the functional equivalent of a state such that failure to
pay, or evasion of or resistance to collection, is punishable by law. Taxes are also imposed by
many administrative divisions. Taxes consist of direct or indirect taxes and may be paid in
money or as its labour equivalent.

License
The verb license or grant license means to give permission. The noun license or licence
refers to that permission as well as to the document recording that permission.

Debt
A debt generally refers to money owed by one party, the debtor, to a second party, the creditor.
Debt is generally subject to contractual terms regarding the amount and timing of repayments of
principal and interest. The term can also be used metaphorically to cover moral obligations and
other interactions not based on economic value.