TAXATION REVIEWER CHAPTER 1 GENERAL PRINCIPLES A.

Concept, nature, and characteristics of taxation and taxes Q: What is the meaning of taxation? A: It is the act of laying a tax the process or means by which the sovereign, through its law-making body, raises income to defray the necessary expenses of government. It is merely a way of apportioning the cost of government among those who in some measure are privileged to enjoy its benefits and, therefore, must bear its burdens. Q: What is the meaning of taxation as a power? A: It refers to the inherent power of the state to demand enforced contributions for public purpose or purposes. Q: What is the purpose of taxation? A: The primary purpose on the part of the government is to provide funds or property with which to promote the general welfare and protection of its citizens. Aside from raising revenues for governmental needs, taxation may also be exercised to attain non-revenue objectives. Q: What is the scope of taxation? A: Taxation includes every imposition of charge or burden by the sovereign power upon persons, property or property rights for the use and support of the government and to enable it to discharge its appropriate functions. Q: What are taxes? A: Taxes are the enforced proportional and pecuniary contributions from persons and property levied by the lawmaking body of the state having jurisdiction over the subject of the burden for the support of the government and all public needs. Q: What are the essential characteristics of tax? A: a) It is an enforced contribution A tax is not a voluntary payment or donation and its imposition is in no way dependent upon the will or assents open or implied, of the person taxed. Taxation without representation is contrary to the fundamental principles of good government. However, the principle of representation applies only to political communities and not to individuals. It is satisfied by their adequate representation in the legislative body which votes the tax. b) It is proportionate in character A tax is laid by some rule of apportionment according to which persons share the public burden. It is ordinarily based on ability to pay. c) It is generally payable in money Unless qualified by law, taxes or tax is usually understood to be a pecuniary burden an exaction to be discharged along in the form of money which must be legal tender. d) It is levied on persons or property It may be imposed on acts, transactions, rights or privileges. In each case, it is only a person who pays the tax.

The property is resorted to for the purpose of ascertaining the amount of tax that must be paid of enforcing payment in case of default of the taxpayer. e) It is levied by the state which has jurisdiction over the person or property. The object to be taxed must be subject to the jurisdiction of the taxing state. This is necessary in order that the tax can be enforced. It cannot reach over into another jurisdiction, beyond state boundary lines, to seize upon person or property for purposes of taxation. f) It is levied by the law-making body of the state The power to tax is a legislative power which under the Constitution only Congress can exercise through the enactment of tax statutes. (Art. VI, Section 29(1), 1987 Constitution) Accordingly, the obligation of a tax is a statutory liability. 1) The power to tax is also granted to local government units subject to such guidelines and limitations as may be provided by law. (Art. X, Section 5, 1987 Constitution) 2) During the period of martial law, the present exercised the executive powers vested under the 1973 Constitution in the Prime Minister (who was the Chief Executive) as well as legislative powers through the issuance of presidential decrees. 3) By virtue of Amendment No. 6 to the 1973 Constitution, the President was given concurrent legislative authority under certain conditions, which he exercised even after the lifting of martial law. 4) Pending ratification of a new Constitution and in the absence of a legislative body in the Provisional Government installed on Feb. 25, 1986, the President exercised legislative power through the issuance of executive orders until the convening of Congress on July 27, 1987. g) It is levied for public purpose or purposes Taxation involves a charge or burden imposed to provide income for public purposes the support of the government, the administration of the law, or the payment of public expenses. Revenues derived from taxes cannot be used for purely private purposes or for the exclusive benefit of private persons. NOTE: It is also an important characteristic of most taxes that they are commonly required to be paid at regular periods or intervals. Q: What is the theory of taxation? A: It proceeds upon the theory that the existence of government is a necessity; that it cannot continue without means to pay its expenses; and that for these means it has a right to compel all its citizens and property within its limits to contribute. The power to tax is an attribute of sovereignty emanating from necessity. It is a necessary burden to preserve the States sovereignty and a means to give the citizenry an army to resist an aggression, a navy to defend its shores from invasion, a corps of civil servants to serve, public improvements designed for the enjoyment of the citizenry and those which come within the States territory, and facilities and protection which a government is suppose to provide. (Phil. Guaranty Co., Inc. vs. Commissioner, 13 SCRA 775, April 30, 1965)

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Q: What is the basis of taxation? A: It is found in the reciprocal duties of protection and support between the state and its inhabitants. Q: What is the benefits-received principle? A: In return for his contribution, the taxpayer receives the general advantages and protection which the government affords the taxpayer and his property. One is compensation or consideration for the other, protection for support and support for protection. NOTE: The following are qualification the benefits-received principle: a) Both are enjoyed as well as by those who do not, because they are not able to pay taxes since the protection in the enjoyment of his rights is a duty owed by the State to every citizen. b) From the contribution received, the government renders no special or commensurate benefit to any particular property or person. A tax is a compulsory payment. It is not imposed on the basis of a special or peculiar benefit accruing to each citizen in proportion to the tax paid. c) The only benefit to which the taxpayer is entitled is that derived from his enjoyment of the privileges of living in an organized society established and safeguarded by the devotion of taxes to public purposes. A person cannot object or resist the payment of taxes solely because no personal benefit to him can be pointed out as arising from the tax or he is benefited less. Q: What is the nature of the power of taxation? A: a) It is inherent in sovereignty It is an incident or attribute of sovereignty, being essential to the existence of every government. It exists apart from constitutions and without being expressly conferred by the people. It can be exercised by the government even if the Constitution is entirely silent on the subject. NOTE: 1) Constitutional provisions relating to the power of taxation do not operate as grants of the power of the government. They merely constitute limitations upon the power. 2) It is not expressly provided for in our Constitution, its existence is recognized by the provisions relating to taxation. b) It is legislative in character The power to tax is peculiarly and exclusively legislative and cannot be exercised by the executive or judicial branch of the government. The levy of tax may also be made by a local legislative body subject to such limitations as may be provided by law. It is expressly granted under Article X, Section 5, of 1987 Constitution. c) It is subject to constitutional and inherent limitations. These limitations are specifically provided in the Constitution or implied therefrom, while the rest are inherent and they are those which spring from the nature of the taxing power itself. The mere fact that taxation is unjust or oppressive with respect to a particular person does not of itself render a tax law invalid, where no constitutional provision has been violated.

A: 1) Taxation or the levying or imposition of the tax which is a legislative act; and 2) Tax administration or the collection of the tax levied which is essentially administrative in character. These 2 processes together constitute taxation system. 3) Payment. Q: What is the extent of the legislative power to tax? A: The power of taxation being legislative, all its incidents are naturally within the control of the legislature. Subject to constitutional and inherent restrictions, the legislature has discretion to determine the following objects: a) The subjects or objects to be taxed These refer to the coverage and the kind or nature of the tax. They may be persons (natural or juridical); property (real or personal, tangible or intangible); businesses; transactions; rights or privileges. It has been held that inequalities which result from a singling out of one particular class for taxation or exemption infringe no constitutional limitation so long as such exemption is reasonable and not arbitrary. The power to tax carries with it the power to grant exemption therefrom. b) The purpose or object of the tax as long as it is a public purpose. Its determination on the question of what is a public purpose is not conclusive. The courts can inquire into whether the purpose is really public or private. In the final analysis, the decision on the question is not a legislative but a judicial function. But once it is settled that the purpose is public, the courts can make no other inquiry into the objective of the legislature. (Q) What are the limitations in judicial actions? A: Judicial action is limited only to review where it involves: 1) The determination of the validity of the tax in relation to constitution precepts or provisions; or 2) The determination in an appropriate case of the application of a tax law. c) The amount or rate of tax General Rule: The legislature may levy a tax of any amount or rate it sees fit. If the taxes are oppressive or unjust, the only remedy is the ballot box. The power to tax involves the power to destroy. It is to describe not the purposes for which the taxing power may be used but the extent to which it may be employed in order to raise revenues. Thus, even if a tax should destroy a business, such fact alone could not invalidate the tax. Incidentally, our Constitution mandates that the rule of taxation shall be uniform and equitable. The Supreme Court said: It should be exercised with caution to minimize injury to the proprietary rights of the taxpayer.

Q: What are the aspects of taxation?

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d) The manner, means, and agencies of collection of the tax. These refer to the administration of the tax or the implementation of tax laws. Having the sole power to tax, the legislature must equally possess the sole power to prescribe the mode or method by which the tax shall be collect and to designate the officers through whom its will shall be enforced as well as the remedies. Q: What are non-revenue objectives of taxation? A: a) It can strengthen anemic enterprises or provide incentive to greater production through grant of tax exemptions or the creation of conditions conducive to their growth; b) Taxes on imports may be increased to protect local industries against foreign competition or decreased to encourage foreign trade; c) Taxes on imported goods may also be used as a bargaining tool by a country by setting tariff rates first at a relatively high level before trade negotiations are entered; d) Taxes may be increased in periods of prosperity to curb spending power and halt inflation or lowered in periods of slump to expand business and ward of depression; e) Taxes may be levied to reduce inequalities in wealth and incomes; (estate, donors and income taxes) f) Taxation may be made as an implement of the police power, to promote the general welfare. The Sugar Adjustment Act is an act enacted primarily under the police power and designated to obtain a readjustment of the benefits derived by people interested in the sugar industry as well as to rehabilitate and stabilize the industry. NOTE: As long as a tax is for a public purpose, its validity is not affected by collateral purposes. The principle applies even though the revenue obtained from the tax appears very negligible or the revenue purpose is only secondary. g) Taxation may be made to promote science and technology and other subsidiaries. Q: What basic principles of a sound tax system? A: a) Fiscal adequacy It means that the sources of revenue, taken as a whole, should be sufficient to meet the demands of public expenditure. It also means that the revenues should be elastic or capable of expanding or contracting annually in response to variations in public expenditures. The alternatives are: (elasticity in tax revenues) (a) To incur the risk of a series of deficits or surpluses due to inelastic revenues; or (b) To adjust the amount of public expenditures to fit the flow of funds probably by curtailing certain activities so that the budget may be balanced. A court ruling describes fiscal adequacy as one of the characteristics of a sound tax system which requires that sources of revenue must be adequate to meet government expenditures and their variations. (Chavez vs. Ongpin) EO 73 does not impose or remove tax and as declared by the SC as an example in the exercise of fiscal adequacy.

b) Equality or theoretical justice It means that the burden should be in proportion to the taxpayers ability to pay. (Ability-to-pay principle) It also connotes that the contribution of each person towards the expense of the government should be so apportioned such that he would feel neither more nor less inconvenienced from his share of the payment than every other person experiences from his. Taxation should be uniform as well as equitable. c) Administrative feasibility It means that tax laws should be capable of convenient, just and effective administration. No tax is better than its actual operation. Each tax in the system should be clear and plain to the taxpayer, capable of uniform enforcement by government officials, convenient as to the time, and manner of payment. B. Classifications of Taxes. Q: What are the classifications of taxes? A: 1) As to subject matter or object: a) Personal, poll, or capitation Tax of a fixed amount imposed on persons residing within a specified territory, whether citizens or not, without regard to their property or the occupation or business in which they may be engaged. Taxes of a specified amount imposed upon each person performing a certain act or engaging in certain business or profession are not, however, poll taxes. Example: Community tax (Sedula) b) Property Tax imposed on property, whether real or personal, in proportion either to its value, or in accordance with some other reasonable methods of apportionment. The obligation to pay is absolute and unavoidable. Example: Real Estate Tax. c) Excise (or privilege tax) Any tax which does not fall within the classification of a poll tax or property tax. It is a charge imposed upon the performance of an act, the enjoyment of a privilege, or the engaging in an occupation, profession or business. The obligation to pay this tax is based on the voluntary action of the person in performing the act or engaging in the activity which is subject to the excise. Example: Income tax, value-added tax, estate tax, donors tax. Estate tax as an example is the tax imposed on certain specified articles manufactured or produced in, or imported into, the Philippines, for domestic sale or consumption or for any other disposition. 2) As to who bears the burden: a) Direct Tax which is demanded from the person who also shoulders the burden of the tax; or tax for which the taxpayer is directly or primarily labile or which he cannot shift to another Example: Corporate and individual income taxes; community tax; estate tax; donors tax.
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b) Indirect Tax which is demanded from one person in the expectation and intention that he shall indemnify himself at the expense of another, falling finally upon the ultimate purchaser or consumer Tax imposed upon goods before they reach the consumer who ultimately pays for it not as tax but as part of the purchase price. Practically, all business taxes are indirect. Examples: VAT, percentage taxes, excise taxes on certain specific goods, customs duties. 3) As to determination of the amount a) Specific Tax of a fixed amount imposed by the ehad or number, or by some standard of weight or measurement. It requires no assessment other than a listing or classification of the objects to be taxed. Examples: Taxes on distilled spirits, wines, and fermented liquors; cigars and cigarettes, and others. b) Ad valorem (literally means according to value) Tax of a fixed proportion of the value of the property with respect to which the tax is assessed It requires the intervention of assessors or appraisers to estimate the value of such property before the amount due from each taxpayer can be determined. Examples: Real estate tax, excise taxes on automobiles, nonessential goods such as jewelry and perfumes, and others; customs duties (except on cinematographic films) NOTE: Excise taxes is a kind of property tax applicable to particular articles mention in the National Internal Revenue Code. Real Estate tax is an ad valorem tax but while it is also a property tax, it is not an excise tax in the sense used above. 4) As to purpose a) General, fiscal, or revenue Tax imposed for the general purposes of the government like to raise revenue for governmental needs. Examples: Income tax; VAT; and almost all taxes. b) Special or regulatory Tax imposed for a special purpose like to achieve some social or economic ends irrespective of whether revenue is actually raised or not. Examples: Protective tariffs or customs duties on imported goods to enable similar products manufactured locally to compete with such imports in the domestic market. 5) As to scope (or authority imposing the tax) a) National Tax imposed by the national government; Examples: National Internal Revenue taxes, customs duties; and national taxes imposed by special laws. b) Municipal or local Tax imposed by municipal corporations or local government units. Examples: Real estate tax; professional tax. 6) As to graduation or rate a) Proportional

Tax based on a fixed percentage on the amount of the property, receipts, or other basis to be taxed. Example: Real estate taxes; value-added tax; and other percentage taxes. b) Progressive or graduated Tax the rate of which increases as the tax base or bracket increases. Example: income tax, estate tax, donors tax c) Regressive Tax the rate of which decreases as the tax base or bracket increases like the tax rate and tax base move in opposite directions. No regressive taxes in the Philippines. Q: What is the regressive/progressive system of taxation? A: a) Progressive system of taxation A tax structure where you have more direct taxes rather than indirect taxes b) Regressive system of taxation A tax structure where you have more indirect taxes rather than direct taxes - Tolentino vs. Secretary of Finance The expansion of e-vat makes a regressive system of taxation. When Congress would enact more indirect taxes will violate the constitutional provisions. It does not violate the constitution because of the legislative intent. The law is only directive to Congress and not mandatory. The remedy as discussed by this court is through the ballot boxes. Q: What is a toll? A: It is a sum of money for the use of something, generally applied to the consideration which is paid for the use of a road, bridge or the like, of a public nature. Q: Distinguish tax from toll
A: TAX 1) A demand of sovereignty; 2) It is paid for the support of the government; 3) There is generally no limit on the amount of tax that may be imposed; 4) It may be imposed only by the government. TOLL 1) A demand of proprietorship; 2) It is paid for the use of anothers property; 3) The amount of toll depends upon the cost of construction or maintenance of the public improvement used; 4) It may be imposed by the government or private individuals or entities.

Q: What is a penalty? A: It is any sanction imposed as a punishment for violation of law or acts deemed injurious. Thus, the violation of tax laws may give rise to the imposition of penalty. Q: Distinguish tax from penalty.
A: TAX 1) It is generally intended to raise revenue; 2) It may be imposed only by the government. PENALTY 1) It is generally intended to regulate conduct; 2) It may be imposed by the government or private individuals or entities. CLOGS JR.

Q: What is a special assessment? A: It is an enforced proportional contribution from owners of lands especially or peculiarly benefited by public improvements. Q: Distinguish tax from special assessment. A: A tax can be distinguished from special assessment by considering the characteristics of the special assessment, namely: a) A special assessment is levied only on land; b) It is not a personally liability of the person assessed and his liability is limited only to the land involved; c) It is based wholly on benefits (not necessity); and d) It is exceptional both as to time and place. e) It can only be collected in a certain period of time while a tax can be collected forever. NOTE: The rule is that an exemption from taxation does not include exemption from special assessment. But the power to tax carries with it the power to levy a special assessment. Q: What is a license or permit fee? A: It is a charge imposed under the police power for purposes of regulation. It shall be determined on the primary purpose of the law. Q: Distinguish tax and license or permit fee.
A: TAX 1) It is an enforced contribution assessed by sovereign authority to defray public expenses; 2) It is levied for revenue; 3) It involves the exercise of the taxing power. 4) There is generally no limit on the amount of tax that may be imposed; 5) It is imposed also on persons and property; 6) Failure to pay a tax does not necessarily make the fact or business illegal. LICENSE OR PERMIT FEE 1) It is the legal compensation or reward of an officer for specific services; 2) It is imposed for regulation; 3) It involves an exercise of police power. 4) Its amount should be limited to the necessary expenses of inspection and regulation. 5) It is imposed on the right to exercise a privilege; 6) Failure to pay a license fee makes the act or business illegal.

4) But a tax may have only a regulatory purpose. The general rule is that the imposition is a tax if its primary purpose is to generate revenue, and regulation is merely incidental; but if regulation is the primary purpose, the fact that incidentally revenue is also obtained does not make the imposition a tax. (Progressive Development Corp. vs. Quezon City) Q: What are the kinds of license fees? A: The following are the kinds of license fees: 1) Licenses for the regulation of useful occupations; 2) Licenses for the regulation or restriction of non-useful occupation or enterprises; 3) Licenses for revenue only. License tax There is no limit in the amount. NOTE: The first 2 kinds of taxes should have a reasonable amount. While the 3rd kind of tax does not necessarily have such limitation on the amount. Q: Distinguish tax from debt.
A: TAX 1) It is based on law; 2) It cannot be generally be assigned; 3) It is generally payable in money; 4) It is generally not a subject of set-off or compensation; 5) Imprisonment is a sanction for non-payment of tax (except poll tax); 6) It is governed by a special prescriptive periods provided for in the Tax Code; 7) It does not draw interest except only when delinquent. DEBT 1) It is based on contract; 2) It is assignable; 3) It may be paid in kind; 4) It may be subject of set-off or compensation. 5) A person cannot be imprisoned for non-payment of debt (except when it arises from a crime); 6) It is governed by the ordinary periods of prescription; 7) It draws interest when it is so stipulated or when there is default.

NOTE: A tax, like a debt, is a liability or obligation. Q: What are some cases regarding the difference of tax from debt? A: 1) Republic vs. Mambulao Lumber Company The Supreme Court categorically ruled that taxes are not subject to set-off or compensation. 2) Francia vs. IAC The Court held that no compensation is legally authorized where it appears that the parties involved are not creditors or debtors to each other. In this case, what was sought to be set off against the taxpayers real estate liability to the City of Pasay was the amount of money that he (the taxpayer) was supposed to receive as payment for his property that was expropriated by the National Government. 3) Caltex Philippines, Inc. vs. Commission on Audit A corporations outstanding claims for reimbursement against the Oil Price Stabilization Fund cannot be offset against its contributions to said fund. PD 1956, as amended by EO 137, explicitly provides that the source of the OPSF is taxation.
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NOTE: The reasonableness of the amount on license or permit fee applies only to useful occupation. If non-occupational, then reasonableness will no longer apply. Q: What is the importance of distinctions on license fees? A: The following are the importance of the distinctions: 1) It is necessary to determine whether a particular imposition is a tax or a license fee because some limitations apply only to one and not to the other, and for the reason that exemption from taxes may not include exemption from license fee. 2) The power to regulate as an exercise of police power does not include the power to impose fees for revenue purposes. The amount of tax bears no relation at all to the probable cost of regulating the activity, occupation, or property being taxed. 3) An exaction may be considered both a tax and a license fee. In the case of car registration fees, it may be regarded as taxes even as they also serve as an instrument of regulation. If the purpose is primarily revenue, or if revenue, is, at least, one of the real and substantial purposes, then the exaction is properly called a tax (PAL vs. Edu)

 A taxpayer may not offset taxes due from claims that he may have against the Government. Taxes and debts cannot be the subject of compensation because the Government and the taxpayer are not mutually creditors and debtors of each other and a claim for taxes is not a debt, demand, contract or judgment as is allowable to be set-off. 4) Commissioner of Internal Revenue vs. Palanca Debts are due to the Government in its corporate capacity while taxes are due to the Government in its sovereign capacity. Tax in a broad sense may be a debt, so that interest on estate and inheritance taxes may be deducted as interest on indebtedness. (Needs further analysis but the general rule is still no.) 5) Domingo vs. Garlitos What appeared to be a due and demandable debt of the Government to the estate of the late Walter Scott Price (as payment for the latters services), was allowed as a set-off against the transfer taxes due from the decedents estate. The Court opined that when 2 obligations are both due and demandable and all the requisites for a valid compensation are present, compensation of the 2 obligations takes effect by operation of law. 6) Philex Mining Corporation vs. Commissioner of Internal Revenue Philexs reliance on our holding in CIR vs. Itogon-Suyoc Mines, Inc., wherein we ruled that a pending refund may be setoff against an existing tax liability even though the refund has not yet been approved by the Commissioner, is not longer with any support in statutory law. At present, a pending refund may not be set-off against an existing tax liability. 7) San Carlos Milling Co., Inc. vs. CIR May an excess payment of quarterly corporate income tax for the preceding taxable year be automatically credited or applied against the corporations estimated quarterly income tax liabilities for the taxable quarters of the succeeding taxable year? Once a taxpayer opts for either a refund or the automatic tax credit scheme and signified his option in accordance with the regulation does not ipso facto confer on him the right to avail of the same immediately. Automatic credit is not available, but this does not mean that petitioner cannot get a refund or credit of the excess quarterly payment. 8) Tio vs. Videogram Regulatory Board Incidentally, a law like PD 1987 which regulates the videogram industry may validly impose a tax of 30% on the gross receipts of videogram operators. It was held that the provisions of Section 26 of the Constitution which requires that every bill must contain only one subject which must be expressed in the title thereof is not violated. 9) Physical Therapy Organization in the Phil. vs. Municipal Board of Manila The purpose of the ordinance is not regulate but it tires to avoid in maintaining a cover for a house of prostitution. Q: What is a subsidy and its difference to a tax?

A: It is a pecuniary aid directly granted by the government to an individual or private commercial enterprise deemed beneficial to the public. It is therefore not a tax although a tax may have to be imposed to pay it. Q: What are revenue and its difference to tax? A: It refers to all funds or income derived by the government, whether from tax or from whatever source and whatever manner. While revenue refers to the amount collected, tax refers to the amount imposed. Q: What are internal revenue and its difference to tax? A: It refers to taxes imposed by the legislature other than duties on imports and exports. Q: What are customs duties (duties) as compared to tax? A: They are taxes imposed on goods exported from or imported into a country. The term taxes is broader in scope as it includes custom duties. Q: What is Tariff? A: The term may be used in one of the 3 senses: 1) As a book of rates drawn usually in alphabetical order containing the names of several kinds of merchandise with the corresponding duties to be paid for the same; 2) As the duties payable on goods imported or exported; or 3) As the system or principle of imposing duties on importation (or exportation) of goods. C. Limitations on the Power of Taxation Q: What are the classifications of the limitations on the power of taxation? A: The following are the classifications: 1) Constitutional limitations or those expressly found in the Constitution or implied from its provisions; and 2) Inherent limitations or those which restrict the power although they are not embodied in the Constitution. Q: What are the Constitutional Limitations? A: The following are the constitutional Limitations: 1) Due process of law; 2) Equal protection of the laws; 3) Rule of uniformity and equity in taxation; 4) No imprisonment for non-payment of a poll tax; 5) Non-impairment of the obligations of contracts; 6) Non-infringement of religious freedom; 7) No appropriation for religious purposes; 8) Exemption of religious, charitable, and educational entities, non-profit cemeteries, and churches from property taxation; 9) Exemption of non-stock, non-profit educational institutions from taxation; 10) Concurrence by a majority of all the members of the Congress for the passage of a law granting tax exemption; 11) Power of the President to veto any particular item or items in a revenue or tariff bill; and 12) Non-impairment of the jurisdiction of the Supreme Court in tax cases. Q: What are the inherent limitations? A: The following are the inherent limitations: 1) Requirement that levy must be for a public purpose (also implied from the Constitution);
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2) Non-delegation of the legislative power to tax (also implied from the Constitution); 3) Exemption from taxation of government entities; 4) International comity; and 5) Territorial jurisdiction. Q: What is the requirement of due process of law? A: Basis: Section 1, Article III of the 1987 Constitution. Meaning: Any deprivation of life, liberty, or property by the government is with due process if it is done with: a) Substantive due process or

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