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6. All money collected on any tax levied for special purpose PHILSUCOM and SRA transverse the petition arguing that no
shall be treated as a special fund and paid for such purpose trust results from Section 7 of P.D. No. 288 that the stabilization fees
only. If the purpose of such special fund was created has are collected are considered government fuinds under the
been fulfilled or abandoned, the balance if any, shall be Government Auditing Code that the transfer of shares of stock from
transferred to the general funds. PHILSUCOM to the sugar producers would be irregular, if not illegal.
Philippine Sugar Commission (PHILSUCOM) was formerly the Yes, the stabilization fees collected are in the nature of a tax,
government office tasked with the function of regulating the sugar which is within the power of the State to impose for the promotion
industry until it was superseded by its co-respondent Sugar for the sugar industry. The collection made accrue to Special
Regulatory Administration (SRA). Although said executive abolished Fund, a Developmental and Stabilization fund almost identical to
PHILSUCOM, its existence as a juridical entity was mandated by to the Sugar Adjustment and Stabilization Fund created under
continue for three(3) more years for the purpose of prosecuting and Section 6 of Commonwealth Act 567. The tax collected is not in pure
defending suits by or against it and enables it to settle and close its exercise of taxing power. It is levied with a regulatory purpose, to
affairs, to dispose of and convey its properties. provide means for the stabilization of the sugar industry. The levy is
primarily in the exercise of the police power of the state. Having
The petitioners have come to this Court praying for a Writ of been levied for a special purpose, the revenues collected are to be
Mandamus to compel PHILSUCOM to implement and accomplish the treated as a special fund, to be, in the language of the statute,
administered in trust for the purpose intended. Once the purpose protection and due process clauses had been transgressed, as well
has been fulfilled or abandoned, the balance, if any, is to be as the rule requiring uniformity in taxation. In response thereto, the
transferred to the general fund of the Government. Solicitor General stated in his answer that BP135 is a valid exercise
of the States power to tax.
Sison vs. Ancheta, July 25, 1984, 130 SCRA 652 9. Grant of power to the local government units to create its
own sources of revenue.
Facts:
The National Internal Revenue Code was amended by BP 135,
effectively broadening the rates of tax on individual income taxes. City of Baguio vs. De Leon, October 31, 1968, 25 SCRA 938
Petitioner brought a taxpayers suit alleging that the amendatory
provision was arbitrary amounting to class legislation, oppressive Facts:
and capricious in character. He concludes that both the equal
The City of Baguio passed an ordinance imposing a license fee
on any person, entity or corporation doing business in the City. The Facts:
ordinance sourced its authority from RA No. 329, thereby amending Petitioners assail the constitutionality of RA 7116 imposing
the city charter empowering it to fix the license fee and regulate Value Added Tax (VAT) on the sale, barter or exchange of goods and
businesses, trades and occupations as may be established or properties as well as on the sale of exchange services. It is
practiced in the City. De Leon was assessed for P50 annual fee it equivalent to 10% of gross selling price or gross value in money of
being shown that he was engaged in property rental and deriving good or properties sold, bartered or exchanged or the gross receipts
income therefrom. The latter assailed the validity of the ordinance from the sale or exchange services. RA 7716 seeks to widen the tax
arguing that is ultra vires fro there is no statutory authority which base on exiting VAT system and enhance its administration by
expressly grants the City of Baguio to levy such tax. amending the NIRC. The contention of petitioners is that in enacting
the VAT law, Congress violated the Constitution because RA 7716
Issue: Is the contention of the defendant tenable? did not originate exclusively in the House of Representatives,
Ruling: because it is in fact the result of the consolidation of two distinct
No, First, RA 329 was enacted amending Section 2553 of the bills, one from the House of Representatives and the other from the
Revised Administrative Code empowering the City Council not only Senate.
to impose a license fee but to levy tax for the purpose of revenue,
thus the ordinance cannot be considered as ultra vires for there is Issue: Is contention of the petitioners correct?
more than ample statutory authority for the enactment thereof.
Ruling:
10. Prohibition against taxation of non-stock, non-profit No, it is not the law but the revenue bill which is required by
institutions. the Constitution to originate exclusively in the House of
Representatives. A bill originating in the House of Representatives
11. Tax bills should originate exclusively in the House of may undergo extensive changes in the Senate that may result in
Representatives. the rewriting of the whole. To insist that the revenue statute and not
only the bill must substantially be the same as the House bill will be
Tolentino vs. Secretary of Finance, August 25, 1994, 235 SCRA 630 to violate the Senates power to concur and propose amendments.