II.

Constitutional Limitations

A. Due process
Sec. 1, Art. III, 1987 Constitution
Cases:
1. Sison v. Ancheta, supra (DO NOT ASSIGN)
2. Com. Of Customs v CTA & Campos Rueda Co., 152 SCRA 641 -
SERRANO, JORDAN
Sec. 1, Art. III, 1987 Constitution
Cases:
1. Ormoc Sugar Co. v. Treasurer of Ormoc City, 22 SCRA 603 - GENILLA
2. Villegas v. Hui Chiong Tsai Pao, 86 SCRA 270 - VALDEVIESO
3. Tan v. Del Rosario, 237 SCRA 324 (DO NOT ASSIGN)
4. Tiu V Court of Appeals, G.R. No. 177410, January 20, 1999 -CULA
C. Religious freedom
Sec. 5, Art. III, 1987 Constitution
Case:
American Bible Society v. Manila 101 Phil. 386 - SERRANO, RONALD
D. Non-impairment of contracts
Sec. 10, Art. III and Sec.11, Art. XII, 1987 Constitution
Cases:
1. CIR v. Lingayen Gul Electric Co., 164 SCRA 67 - DELOS SANTOS
2. Misamis Oriental v. CEPALCO, 181 SCRA 38 - RAMIN
3. Cagayan Electric Power & Light Co., Inc. v CIR G.R. NO. L-60126
September 25, 1985 -TEODORO
4.Manila Electric Co. v Province of Laguna G.R. No.131359, May 5
1999, -CONTRERAS
E. Non-imprisonment for non-payment of poll tax
Sec. 20, Art. III, 1987 Constitution
F. Uniformity and equality of taxation and progressive system of
taxation
Sec. 28(1), Art. VI, 1987 Constitution
Case
1. Pepsi-Cola v. City of Butuan City, supra (DON’T ASSIGN)
2. Sison v. Ancheta 130 SCRA 654 (DONT ASSIGN)
3. Tolentino v. Sec of Finance, 249 SCRA 628 (DO NOT ASSIGN)
4. City of Baguio v de Leon G.R. No. L-24756, October 31, 1968 - GILLEGO
G. Grant by Congress of authority to the President to impose tariff rates
Sec. 28(2), Art. VI, 1987 Constitution
H. Tax Exemption of real properties of charitable institutions, churches,
parsonages, or convents, mosques and non-profit cemeteries and
real properties actually, directly and exclusively used for religious,
 charitable or educational purposes
Sec. 28(3), Art. VI, 1987 Constitution
Cases:
Lladoc v. CIR, G.R. No. L-19201 June 16, 1965 -REY
Abra Valley College v. Aquino, 162 SCRA 106 - BERNALDO
Abra v. Hernando G.R. No. L-49336, August 31, 1981 - SERRANO,
JORDAN
Lung Center v. Quezon City, G.R. No. 144104, June 29, 2004 - GILLEGO
I. Tax Exemption of non-stock, non-profit educational institutions
Sec. 4(3), Art. XIV, 1987 Constitution
Revenue Memorandum Circular 76-2003
Case:
CIR v. CA & YMCA 298 SCRA 83 -GENILLA
Commissioner of Internal Revenue v. De La Salle University, Inc.
G.R. No. 196596 November 9, 2016 - BERNALDO
J. Majority vote of Congress for grant of tax exemption
Sec. 28(4), Art. VI, 1987 Constitution
Case: John Hay People’s Alternative Coalition v Lim G.R. No. 119775,
October 24, 2003 - REY
K. Prohibition on use of tax levied for special purpose
Sec. 29(3) Article VI, 1987 Constitution
L. President’s veto power on appropriation, revenue, tariff bills
Sec. 27 (2), Art. VI, 1987 Constitution
M. Judicial power to review legality of tax
Sec. 5 (2) (b), Art. VIII, 1987 Constitution
N. Taxation by LGUs
Sec. 5, Article X, 1987 Constitution
O. Delegation of Legislative Authority to fix Tariff Rates, Import and
Export Quotas, etc.
Sec. 28(2), Article VI, 1987 Constitution
P. Origin of Revenue, Appropriation and Tariff Bills
Sec. 24, Art. VI, 1987 Constitution