1. Police power refers to the authority of government to place limitations on personal and property rights through laws and regulations for the protection of public health, safety, and welfare. This includes the power of eminent domain, which allows the government to take private property for public use so long as just compensation is provided.
2. For the government to validly exercise its power of eminent domain, it must enact an ordinance declaring the public use, provide just compensation through a valid and definite offer, and not contravene the constitution.
3. The power of taxation allows governments to levy taxes and collect revenue. Congress has sole authority to originate revenue bills but the Senate and local governments can also exercise taxing powers subject to
1. Police power refers to the authority of government to place limitations on personal and property rights through laws and regulations for the protection of public health, safety, and welfare. This includes the power of eminent domain, which allows the government to take private property for public use so long as just compensation is provided.
2. For the government to validly exercise its power of eminent domain, it must enact an ordinance declaring the public use, provide just compensation through a valid and definite offer, and not contravene the constitution.
3. The power of taxation allows governments to levy taxes and collect revenue. Congress has sole authority to originate revenue bills but the Senate and local governments can also exercise taxing powers subject to
1. Police power refers to the authority of government to place limitations on personal and property rights through laws and regulations for the protection of public health, safety, and welfare. This includes the power of eminent domain, which allows the government to take private property for public use so long as just compensation is provided.
2. For the government to validly exercise its power of eminent domain, it must enact an ordinance declaring the public use, provide just compensation through a valid and definite offer, and not contravene the constitution.
3. The power of taxation allows governments to levy taxes and collect revenue. Congress has sole authority to originate revenue bills but the Senate and local governments can also exercise taxing powers subject to
POLICE POWER > PERSONAL/ PRIVATE RIGHTS: & deprive him of enjoyment of property PN-RRL 1. Property and propriety rights STEPS TO ACQUIRE THE PROPERTY: RULE 67 ROC 2. Non-impairment clause CDO-JJ 3. Right to security of tenure 1. Filing of the Complaint before the court 4. Right to select a profession - prvlg 2. Payment of deposit money (15% of the fair 5. Licenses and Privileges market value based on its current tax declaration) POLICE POWER: EXERCISING AUTHORITY 3. Issuance of the order of expropriation C-PAL 4. Determination of just compensation 1. Congress 5. Rendering judgment by the court 2. President (delegation) 3. Administrative bodies (delegation) EXPLANATION 4. LGUs 1. Filing of the Complaint before the court 5. QP Corp (delegation) a. Shall be exercised by the filing of a verified complaint which shall state with TESTS OF THE VALIDITY OF THE DELEGATION certainty the right and purpose of 1. Sufficient Standard Test expropriation, describe the real or 2. Completeness Test personal property sought to be expropriated TESTS OF THE VALIDITY OF THE EXERCISE 1. Lawful Subject 2. Payment of deposit money 2. Lawful Means a. the plaintiff shall have the right to take or enter upon the possession of the real TESTS OF THE VALIDITY OF THE EXERCISE (LGU): property involved if he deposits with the all must concur authorized government depositary CUP-RUG an amount equivalent to 15% of the fair 1. Must not contravene to the constitution or any market value based on its current tax statute declaration 2. Must not be unfair or oppressive 3. Must not be partial or discriminatory 3. Issuance of the order of expropriation 4. Must not prohibit but REGULATE trade a. the court may issue an order of 5. Must be general and consistent with public expropriation declaring that the plaintiff policy has a lawful right to take the property 6. Must not be unreasonable sought to be expropriated, for the public use or purpose described in the EMINENT DOMAIN complaint, upon the payment of just EMINENT DOMAIN: WHO MAY EXERCISE compensation to be determined as of 1. Congress the date of the taking of the property or 2. President of the Philippines (delegation) the filing of the complaint, whichever 3. Local Legislative Bodies came first. 4. Certain Public Corporations (delegation) 5. Quasi-public Corporations (delegation) 4. Determination of just compensation a. the court shall appoint not more than STAGES three (3) competent and disinterested 1. Determination of the validity persons as commissioners to ascertain 2. Determination of just compensation and report to the court the just compensation for the property sought to EMINENT DOMAIN: RQS FOR THE EXERCISE BY AN be taken LGU OPC-V 5. Rendering judgment by the court 1. Enactment of an ordinance 2. For public use POWER OF TAXATION 3. Just Compensation POWER OF TAXATION: EXERCISING AUTHORITY 4. Valid & definite offer 1. GR: a. Congress (cannot be delegated) REQUISITES OF TAKING – PMP-WO 2. EXPNS: 1. Expropriator must enter private property a. LGUs 2. Must be for more than a momentary period b. President 3. Must be under warrant/legal authority c. Administrative bodies 4. Property must be devoted to public use LIMITATIONS SYSTEMS OF TAX 1. Inherent limitations 1. Progressive = DT > IT 2. Constitutional limitations 2. Regressive = DT < IT
INHERENT LIMITATIONS DIRECT TAX
1. Public purpose Impact + incidence = same 2. Non-delegation of the legislative power to tax 3. Exemption from taxation of government entities INDIRECT TAX 4. International comity Impact + incidence = different 5. Territorial jurisdiction
FLEXIBLE TARIFF CLAUSE - the power of the FORMS OF DOUBLE TAXATION
president to: 1. Direct double taxation – all elements concur 2. Indirect double taxation – do not concur 1. Increase, reduce or remove existing protective tariff rates of import but not higher than 100% ad TEST FOR DOUBLE TAXATION – the same: valorem 1. Person is taxed for; 2. Establish import quota or to ban importation of 2. Subject matter any commodity 3. Purpose 3. Impose additional duty on all import not 4. Taxing authority exceeding 10% ad valorem (10/100?) 5. Jurisdiction 6. Taxing period ADMINISTRATIVE IMPLEMENTATION BY 7. Kind/character ADMINISTRATIVE BODIES 1. Power to value property for purposes of taxation DUE PROCESS 2. To assess and collect taxes PROCEDURAL DUE PROCESS (Judicial Setting) 3. To perform innumerable details of computation, ELEMENTS: appraisal and adjustment 1. There must be an impartial & competent court or tribunal clothed with judicial power to hear the CONSTITUTIONAL LIMITATIONS matter 1. Direct 2. Jurisdiction must be lawfully acquired over the 2. Indirect person of the defendant and of the property which is the subject matter of the proceeding DIRECT LIMITATIONS 3. Opportunity to be heard (hearing) 1. Origin of Revenue bills - HOR 4. Judgment must be rendered only after 2. Requirement in granting tax exemption – trial/hearing majority 3. Uniformity and equity EQUAL PROTECTION OF LAWS, VALID 4. Progressive system of taxation CLASSIFICATION, REQUISITES: 5. Exemption of religious, charitable and 1. The classification must rest on substantial educational entities, non-profit cemeteries and distinctions which make for real differences churches 2. The distinction must be germane to the purpose 6. Exemption of non-stock, non-profit educational of the law institutions from taxation 3. The classification must not be limited to 7. Non-imprisonment for non-payment of a poll tax existing conditions only 8. Non-impairment of the jurisdiction of SC in tax 4. The treatment must apply equally to all cases members of the same class
BILLS ORIGINATED FROM HOR but Senate may
propose or concur with amendments 1. Private bills 2. Bills authorizing the increase of public debt 3. Bills of local application 4. Revenue 5. Appropriation 6. Tariff
TYPES OF TAX 1. Proportional = flat rate tax 2. Progressive = capacity to pay +, tax rate + 3. Regressive = capacity to pay - , tax rate +
First Division (G.R. NO. 167866: October 12, 2006) Pepsi-Cola Products Philippines, Incorporated, and PEPSICO, INCORPORATED, Petitioners, v. PEPE B. PAGDANGANAN, and PEPITO A. LUMAJAN, Respondents