Taxation

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Local taxation barangay, municipal, city

National taxation
How do we impose tax?
General principles in local and national tax are
basically the same
5. What is taxation exercised by legislature for
purpose of raising revenue
6. From the definition, power of the state together
with power of einent domain and police power
these three are powers of legislature.
7. All tariff bills must originate from lower house
8. What does the legislature exercise? Ano ba ang
kanyang mga areas? SUBJECT MATTERS TO BE
TAXED, PURPOSE OF TAX, always presumed that
tax for public purpose sya. , some tariff bills
provides speicfiacally for purpose, without express
prov that it is for public purpose, public pa din sya
ang presumption
9. Magkano ba ang amount and rate of tax?
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Manner and ways of collection
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Remedies of tax payer in case of non
payment
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From definition, it is exercised by the
legislature
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Provides for the following : subject matter,
purpose, means and ends of collection
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When leg exercised manner of tax, g back to
two aspects of taxation act of levy, act of
collection
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If it is legislative in character, can legistlaute
deligate?
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yes. First is flexible tariff.
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Delegation in admin agencies bureau of
internal rev, dept of agri on tariff duties (only the
mechanical acts of collection )

18.
Delegation in favor of local government
units used to be treated as an exception to
delegability to tax power. Inherent power na lang
sya hindi na delegated.
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Exercised by legislature legislative in
character bills and laws
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What can legislature provides? Subject
matter, manner way, amount.
21.
Isnt is legislative in character, can it be
delegated? NO. exception : yung tatlo, president
bla bla.
22.
Exercised for purpose of raising revenues :
lahat ng taxes collected are forming part of public
funds. They forms part of national treasury.
23.
Every year the congress should approve the
general appropriation act24.
For purposes of raising revenue , walang
public funds, government walang funds to support
itself.
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1. Benefit theory ;necessity theory
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these are the justification why the
government should collect tax
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for promotion of general welfare. Di dapat
direct proportion lang.
28.
Purpose of taxation : reduction of
inequality. Bla bla
29.
What are the importance tariff- in order to
protect locally products
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For regulation din ito. The pp is exercised in
aid of taxing power, and sometimes other way
around.
31.
Non- rev purpose naachieve, when tax is
collected, when tax is imposed. Nag increase,
meron pa din priveleges and purposes.
32.
Progressive tayo. Higher income, higher tax
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Apportion the burden
34.
Tax payable in money. Payable in legal
tender. Generally payable in money payable in

cash or legally tender. Exception : if law provides :

tax credit certificate
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At the time of imposition and at the time of
disposition taxes dapat for public purpose in
exercise of taxing power
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Imposed on personos, prop, excises, priv,
rights within territorial taxing jurisidcition.
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Fiscal adequacy fiscal pera , adequacy
sakto.
38.
Fiscal adequacy- tax system dapat enough
to support itself.
39.
How to distinguish and compare tax sa
ibang klase ng terminologies.
40.
Tax and licensee
41.
There are instances that an imposition both
regulation and raising of revenue are achieved,

how will we determine? If tax or licensee. Primary

purpose is raise revenue even if incidental to
regulate TAX ; if purpose is to regulate : licensee.
Doesnt change its color dahil lang sa presence ng
other purpose
42.
How to distinguish tax from toll.
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Tax and special assessment
44.
Tax payer are not debtors and creditors of
each other
45.
Does not arise from contract and tax kaya di
pwede subject to compensation (indebtedness
and tax)
46.
Inherent limitation :
change