Constitutional limitations.

(a) No person shall be deprived of life, liberty, or property without due

process of law, nor shall any person be denied the equal protection of the laws.5

(b) The rule of taxation shall be uniform and equitable. The Congress shall evolve a progressive
system of taxation.6 (c) No person shall be imprisoned for debt or non-payment of a poll tax.8 (d)
Charitable institutions, churches, and parsonages, or convents appurtenant thereto, mosques, non-
profit cemeteries, and all lands, buildings, and improvements, actually, directly, and exclusively used
for religious, charitable, or educational purposes shall be exempt from taxation. 9

(e) No law granting any tax exemption shall be passed without the concurrence of a majority of all
the members of Congress.10

(f) No law impairing the obligation of contracts shall be passed. 11

Uniformity – persons or properties falling under the same class should be taxed the same kind and
rate of tax.
Equality – the same means and methods be applied impartially to all the members of each class
Equal protection of the law – means equality before the law. However, such equality does not deny to
the state the power to recognize factual differences between individuals and classes. It recognizes
that inherent in the right to legislate is the right to classify, provided that it is a valid and reasonable
classification. If the groupings are characterized by substantial distinctions that make real
differences, one class may be treated and regulated differently from another. 7
Note: The exemption referred to here is exemption from the real property tax which is a local tax
levied by a province or city (not by the National Government).