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Taxation Basics for Law Students

This document discusses constitutional limitations on taxation in the Philippines. It identifies several specific limitations including due process, uniformity, non-impairment of contracts, and prohibitions on using taxes for religious purposes. It also discusses contractual limitations imposed by agreements between the government and other parties. The document then outlines the key stages in taxation: imposition, collection including assessment, and enforcement. It defines taxes as enforced contributions to support the government. Finally, it provides a detailed classification of different types of taxes according to various criteria like subject matter, who bears the burden, how the amount is determined, purpose, jurisdiction, and graduation of rates.

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40 views2 pages

Taxation Basics for Law Students

This document discusses constitutional limitations on taxation in the Philippines. It identifies several specific limitations including due process, uniformity, non-impairment of contracts, and prohibitions on using taxes for religious purposes. It also discusses contractual limitations imposed by agreements between the government and other parties. The document then outlines the key stages in taxation: imposition, collection including assessment, and enforcement. It defines taxes as enforced contributions to support the government. Finally, it provides a detailed classification of different types of taxes according to various criteria like subject matter, who bears the burden, how the amount is determined, purpose, jurisdiction, and graduation of rates.

Uploaded by

tough mama
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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1.

Constitutional limitations – those that limit the power of taxation as embodied in the
constitution.
a. Due process of law in taxation and equal protection of the laws.
b. Rule on uniformity and equity in taxation.
c. No imprisonment for non-payment of poll tax.
d. Non-impairment of the obligation of contracts.
e. No appropriation of public money for religious purposes.
f. Exemption of religious, charitable, educational entities, non-profit cemeteries and
churches from property taxation.
g. Exemption from taxation of non-stock, non-profit educational institutions and
donations for educational purposes.
h. Concurrence by a majority of the members of Congress for passage of a law granting
tax exemption.
i. The power of the President to veto a revenue or tariff bill.
j. Non-impairment of the jurisdiction of Supreme Court in tax cases.
2. Contractual limitations – these are restrictions on the taxing power imposed by
previously existing contracts entered into by the government with another party who
may be another state or its own citizens.

B. Give the steps/stages involved under taxation system.


1st : Imposition of taxes
2nd : Collection of taxes
a. Assessment
b. Actual tax collection
c. Enforcement of tax laws/criminal prosecution for wilful violation of tax laws
3rd: Payment of taxes

C. Define TAXES
Taxes are enforced proportional contributions levied by the state for the support of the
government

D. CLASSIFICATION of taxes
1. What are the kinds of taxes as to subject matter?
a. Personal, poll or capitation tax – tax imposed on persons residing within a specific
territory.
Example: Basic Community Tax
b. Property tax – tax imposed on property, whether real or personal.
Example: Real estate tax
c. Excise tax – tax imposed on the exercise of a right or privilege. Also called “Privilege
tax”
Example: Income tax, estate tax, donor’s tax, etc.,

2. What are the kinds of taxes as to who bears the burden?


a. Direct tax – tax imposed upon a person who is directly bound to pay it; tax which the
taxpayer cannot shift to another.
Example: Income tax, estate tax, donor’s tax
b. Indirect tax – tax which forms part of the purchase price; tax which the taxpayer can shift
to another.
Example: Excise tax on certain goods, other percentage taxes, value added tax
3. What are the kinds of taxes as to determination of amount?
a. Specific tax – tax based on weight, number or some other standards of weight or
measurement.
Example: Excise tax on distilled spirits, wines, cinematographic films
b. Advalorem tax – tax imposed based on the value of the taxable item.
Example: Real estate tax
4. What are the kinds of taxes as to purpose?
a. General tax – tax imposed for general purposes of the government.
Example: Income tax, value added tax
b. Specific tax – tax imposed for a special purpose or purposes.
Example: Protective tariff and customs duties,
Special Educational Fund (SEF) Tax,
Special Assessments
5. What are the kinds of taxes as to jurisdiction/scope or authority imposing tax?
a. National tax –tax imposed on a national and for the national government.
Example: National Internal Revenue taxes
b. Local tax – tax imposed on a local level for the support of local governments.
6. What are the kinds of taxes as to graduation or rate?
a. Proportional tax – the tax rate of which is fixed or constant.
Example: Corporate Income Tax, value added tax
b. Progressive tax – the tax rate increases as the taxable amount or tax bracket increases.
Example: Individual income tax, estate tax, donor’s tax
c. Regressive tax – the tax rate decreases as the taxable amount or tax bracket increases.
We have no regressive tax in the Philippines.

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