MARY JOY P.

JUNIO, CPA Notre Dame of Midsayap College Midsayap, Cotabato

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

Due Process of Law

The rule of taxation shall be uniform and equitable. Congress shall evolve a progressive system of taxation.

Rule of Uniformity and Equity

Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques and non-profit cemeteries and all lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes shall be exempt from taxation.

Exemption from Property Taxation

NO IMPRISONMENT Art. III, Sec. 20 FOR NONPAYMENT OF No person shall be POLL TAX

imprisoned for debt or nonpayment of a poll tax.