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A. Direct
1) Due process
Should not be harsh, oppressive,
or confiscatory (Substantive)
By authority of valid law
(Substantive)
Must be for a public purpose
(Substantive)
Imposed within territorial
jurisdiction (Substantive)
No arbitrariness in assessment
and collection (Procedural)
Right to notice and hearing
(Procedural)
2) Equal protection
All persons subject to legislation
shall be treated alike, under like
circumstances and conditions
both in privileges conferred and
liabilities imposed.
Power to tax includes power to
classify provided:
(a) Based on substantial
distinction
(b) Apply to present and future
conditions
(c) Germane to purpose of law
(d) Apply equally to all members of
the same class
3) Non-impairment clause
Rules
(a) When government is party to
contract granting exemption
cannot be withdrawn
without violating nonimpairment
clause
(b) When exemption generally
granted by law withdrawal
does not violate
(c) When exemption granted
under a franchise may be
revoked; Consti provides that
franchise is subject to
amendment, alteration, or
repeal by Congress.
4) Must be uniform and equitable
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taxation
Pertains only to real estate tax.
Test of exemption: actual use of the
property, not ownership
Use of word exclusively means
primarily rather than solely.
Exemption extends to property incidental
to or reasonably necessary for the
accomplishment of the purposes
mentioned.
11) Tax exemption of all revenues and assets of
(a) non-stock, non-profit educational
institutions
(b) used ACTUALLY, DIRECTLY AND
EXCLUSIVELY for educational
purposes
Exemption covers income, property,
donors tax, and customs duties
(distinguish from previous which pertains
only to property tax)
Revenue must both be (a) derived from
an activity in pursuance of educational
purpose; and (b) proceeds must be used
for the same purpose (ex. hospital
adjunct to medical school tax exempt)
(ex. Interest income not exempt).
Income exempt provided it is used for
maintenance or improvement of
institution.
Distinguish from tax treatment of (a)
proprietary educational institutions
(Preferential Tax); and (b) government
educational institutions (exempt, ex. UP)
12) Delegated authority of President to impose
tariff rates, import and export quotas,
tonnage and wharfage dues
delegated by Congress
through a law
subject to Congressional limits and
restrictions
within the framework of national
development program
13) Law granting tax exemption (includes
amnesties, condonations and refunds) shall
be passed with concurrence of Congress majority of all members voting separately
Relative majority (majority of quorum) is
sufficient to withdraw exemption.
14) No use of public money or property for
religious purposes except if priest is assigned
to armed forces, penal institutions,
government orphanage or leprosarium