Documente Academic
Documente Profesional
Documente Cultură
the moment the State exists, the power to tax automatically exists
enforceable even without any delegation by the Constitution or legislation from Congress
LGUs have no inherent power to tax; but expressly granted by the Constitution or legislationLifeblood Theory (CIR v Algue)
Tax is necessary to meet the expenses of government without which the latter cannotoperate
Every person must contribute his share in the running of the government B. PHASES AND SCOPE OF TAXATION Levy where Congress enacts a statute to impose taxesCollectionSubject Matter refers to persons, things, transaction, privilege, etc. C. INHERENT LIMITATIONS 1.Taxation should be for public usea.Public welfare should be the penultimate objective.b.Taxation may be used to implement the States police power.2.Taxation is inherently legislative.3.The Government is self-explanatory.a.LGUs are expressly prohibited from levying tax from the NGb.Ng may tax GOCCs, agencies and instrumentalities4.Territorialitya.Taxing authority cannot impose taxes on subjects beyond its territorial jurisdiction.b.It may determine the tax situs. D. CONSTITUTIONAL LIMITATIONS Constitution is not the source of the taxing power. It simply defines and delimits the power.1. Due Process Clause (Section 1, Art. III)
Enforced contribution from the people cannot be made without a law authorizing the sameSubstantive Due Process
Requires that the tax statute must be within the constitutional authority of Congress and thatit must be fair, just and reasonable.Procedural Due Process