BAR OPERATIONS COMMISSIONS

K KARIZ ELIZABETH TEH

Chairman
Honey Joy Belen Vice-Chair for Academics, Kathleen Trine De Lara Vice-Chair for

Administration,Jhoanna Paula Bitor Operations Officer, Michael Angelo Tamayo

Secretary,Rhian Lee Tiangco Treasurer,Shianne Camille Dionisio Auditor, Gillian Albay

Public Relations Officers, Mikyla Cordero Volunteer Core Head, Ayla Monica Cristobal
Creative Director

Armand Jerome Carada

JONAS VINCENT LIBAN Nica Cielo Libu nao
Commissioner Shash Bernandez
Johnver Espineda Kenneth Ray Tagle Joanne
Mae Secreto
Deputy Commisioner Lissa Loo
Cerwin Jan Nueno
Kent Limmuel Tan Emiaj Francinne
Charisse Ayra Clamosa Kaycee Estuita
Hershey Gabi Arianne Garcia
Sarah Mae Galvez Timothy James Pacson
Rhod Jeran Sabater Bianca,Esber
Patrick John Nierves MaryJoy Jonieca
Erika Mae Gumabol April Ebony Aniel
Eunesse Mari Retutal Claudia Martina Espinosa
Subject Heads Ross Anne Patino Naomi Pearl Rhea Mateo
Mariane Theresa Royale Kaye Ande
Krimfer Isidro Joce Manigbas
Elaine Manlangit Myla Leonelle Rodrigo

Allan Dane ParrochaNatividad Busa Rhizza Ann BantRiza Andalanillo

Deniel Morillo Members

RR Ricafort

Members
Genesis Sapla Jr. ACKNOWLEDGEMENT

Justice Antonio E.B. Nachura, Retired

Dean Domingo M. Navarro
Asst. Dean Erik C. Lazo
Atty. Gabriel P. Dela Peña
Atty. Victor Carlo Antonio V. Cayco
Atty. Prime Ramos
Atty. Cris Tenorio
Atty. Calai Fabie
 O C L E center
A R for
legal education
and research
Atty. Roderick M. Villostas
Director

Atty. Antony J. Parreño, Atty. Lester Ople

Research Fellows

Brando de Torres, Maricar Asuncion, Jayson Galapon

Research Staff

TABLE OF CONTENTS

I THE 1987 CONSTITUTION...................................................... 1

A. Nature and Concept.................................................................. 1

B. Parts of a Constitution............................................................... 1

C. Amendments and Revisions....................................................... 2

D. Methods of Interpreting the Constitution..................................... 4

II. BASIC CONCEPTS.................................................................... 5

A. Declaration of Principles and State Policies................................... 5

B. Sovereignty................................................................................ 16

C. State Immunity.......................................................................... 18

D. Separation of Powers.................................................................. 22

E. Checks and Balances.................................................................. 23

F. Delegation of Powers.................................................................. 24

G. Fundamental Powers of the State................................................ 25

III. NATIONAL TERRITORY............................................................ 32

IV. CITIZENSHIP........................................................................... 34

A. Kinds of Citizenship of Purpose of Distinguishing of Citizenship..... 34

B. Who are Citizens....................................................................... 35

C. Who can be Citizens.................................................................. 35

D. Modes of Acquiring.................................................................... 37

E. Modes of Losing and Reacquiring Citizenship............................... 38

F. Dual Citizenship and Dual Allegiance........................................... 40

V. LEGISLATIVE DEPARTMENT..................................................... 40

A. Legislative Power....................................................................... 40

B. Chambers of Congress; Composition; Qualifications.................... 41

C. Legislative Priveleges; Inhibitions, and disqualification................. 47

D. Quorum and Voting Majorities.................................................... 50

E. Discipline of Members................................................................ 53

F. Process of Law making............................................................. 54

G. Electoral Tribunals and the Commission on Appointments............ 59

H. Powers of Congress................................................................... 60

I. Initiative and Referendum......................................................... 65

VI. EXECUTIVE DEPARTMENT....................................................... 67

A. Qualifications, Election, and Term of the President and Vice

President................................................................................. 67

B. Privileges, Inhibitions and Disqualification................................... 67

C. Powers of the President............................................................. 68

 D. Rules of Succession................................................................... 81

VII. JUDICIAL DEPARTMENT.......................................................... 83

A. Concepts.................................................................................. 83

B. Judicial Independence and Autonomy......................................... 87

C. Appointments to the Judiciary.................................................... 89

D. The Supreme Court................................................................... 91

VIII. CONSTITUTIONAL COMMISSIONS.......................................... 93

A. Common Provisions................................................................... 94

B. Institutional Independence Safeguards....................................... 94

C. Powers and Functions................................................................ 95

D. Composition and Qualifications of Members................................. 99

E. Prohibited Offices and Interests.................................................. 100

IX. BILL OF RIGHTS...................................................................... 100

A. Concept of Bill of Rights............................................................ 100

B. Due Process of law................................................................... 101

C. Equal Protection of Laws........................................................... 103

D. Right Against Unreasonable Searches and Seizures...................... 103

E. Privacy of Communications and Correspondence......................... 111

F. Freedom of Speech and Expression............................................ 113

G. Freedom of Religion.................................................................. 125

H. Liberty of Abode and Freedom of Movement............................... 128

I. Emininent Domain..................................................................... 130

J. Non-Impairment of Contracts..................................................... 133

K. Adequate Legal Assistance and Free Access to Courts.................. 134

L. Right Against Self-Incrimination................................................. 136

 M. Rights of Persons Under Custodial Investigation.......................... 138

N. Rights of the Accused................................................................ 141

O. Right to the Speedy Disposition of Cases.................................... 150

P. Right Againsts Excessive Fines and Cruel, degrading, and

Inhuman Punishment................................................................ 151

Q. Non-Imprisonment for debts...................................................... 152

R. Right Against Double Jeopardy................................................... 152

S. Right Against Involuntary Servitude............................................ 154

T. Ex Post Facto............................................................................ 155

U. Laws and Bills of Attainder......................................................... 156

X. LAW ON PUBLIC OFFICER....................................................... 156

A. General Principles...................................................................... 156

B. Modes of Acquiring Title to Public Office..................................... 158

C. Appointment to Public Office...................................................... 158

D. Eligibility and Qualification Requirements.................................... 162

E. Disabilities Inhibitions of Public Officer.................................... 164

F. Powers and Duties of Public Officers................................ ....... 166

G. Rights of Public Officers......................................................... 168

H. Liabilities of Public Officers.................................................... 171

I. Immunity of Public Officers................................................... 174

J. De Facto and De Jure Officers............................................... 174

K. Termination of Officer........................................................... 176

L. The Service.......................................................................... 181

M.Accountability of Public Officers............................................. 185

N. Term of Limit........................................................................ 190

XI. ADMINISTRATIVE LAW....................................................... 191

 A. General Principles.................................................................. 191

B. Administrative Agencies.......................................................... 192

C. Power of Administrative Agencies............................................ 193

D. Judicial Review...................................................................... 198

XII. ELECTION LAW.................................................................... 199

A. Suffrage................................................................................ 199

B. Political Parties...................................................................... 206

C. Candidacy............................................................................. 209

D. Campaign.............................................................................. 216

E. Board of Election Inspectors and Board Canvasser................... 219

F. Remedies............................................................................... 220

XIII. LOCAL GOVERNMENTS......................................................... 224

A. Autonomous Regions and their Relations to the National

Government........................................................................... 224

B. Public Corporations................................................................ 226

C. Principles of Local Autonomy...................................................... 232

D. Powers of Local Autonomy......................................................... 234

XIV. NATIONAL ECONOMY AND PATRIMONY................................. 258

A. Exploration, Development and Utilization of Natural Resources..... 258

B. Franchises, Authorities and Certificates for Public Utilities............. 259

C. Acquisition, Ownership and Transfer of Public and Private Lands.. 260

D. Practice of Profession................................................................ 263

E. Organizational and Population of Private and Public Corporation... 264

F. Monopolies, Restraint of Trade and Unfair Competition................ 264

 XV. SOCIAL JUSTICE AND HUMAN RIGHTS................................... 265

A. Concept of Social Justice........................................................... 265

B. Economic, Social and Cultural Rights.......................................... 265

C. Commission on Human Rights.................................................... 266

XVI EDUCATION, SCIENCE, TECHNOLOGY ARTS, CENTER

SPORTS.................................................................................... 267

A. Academic Freedom.................................................................... 267

XVII. PUBLIC INTERNATIONAL LAW................................................ 267

A. Concepts.................................................................................. 267

B. Relation Between Intervention and National Law......................... 268

C. Sources of International Law...................................................... 272

D. Subjects of International Law..................................................... 275

E. Jurisdiction of States................................................................. 282

F. Diplomatic and Consular Laws.................................................... 286

G. Nationality and Statelessness..................................................... 288

H. General Principles of Treaty Law................................................291

I. Doctrine of State of Responsibility.............................................. 295

J. Refugees.................................................................................. 298
K. Treatment of Aliens................................................................... 299
L. International Human Rights....................................................... 302
M.Basic Principle of International Humanitarian Law........................ 307
N. Law of the Sea.......................................................................... 316
O. Basic Principles of International Environmental Law..................... 322
 Purple Notes
Political
Law
G. FUNDAMENTAL POWERS OF THE STATE
1. POLICE POWER
LAW OF OVERRULING NECESSITY – The
power promoting public welfare by restraining
and regulating the use of liberty and property.
(Southern Luzon Drug Corporation vs DSWD, G.R.
No.
199669, April 25, 2017)
Basis: Public necessity and the right of the
State and of the public to self-protection and
self-preservation.
Justification: Salus populi est suprema lex
(The welfare of the people is the supreme law);
Sic utere tuo ut alienum non laedas (So use
your property as not to injure the property of
others).
 Power vested by the Constitution in the
legislature to make, ordain and establish all
manner of wholesome and reasonable laws,
statutes and ordinances, either with
penalties or without, not repugnant to the
Constitution, as they shall judge to be for
the good and welfare of the commonwealth,
and for the subject of the same. (MMDA vs.
Bel-Air Village Association, Inc. G.R. No.
135962, March 27, 2000)
Characteristics
a. Most essential, insistent and the least
limitable of powers, extending as it does to
all the great public needs. (Ermita-Malate
Hotel and Motel Operators Association, Inc. vs.
City Mayor of Manila, No. L-24693, July 31,
1967)
b. Plenary; and its scope vast and pervasive,
reaching and justifying measures for public
health, public safety, public morals, and the
general welfare. (People of the Philippines vs.
Siton, G.R. No. 169364, September 18, 2009)
c. May not be bargained away through the
medium of a contract or treaty (Ichong vs.
Hernandez, G.R. No. L-7995, May 31, 1957)
d. Dynamic, not static, and must move with the
moving society it is supposed to regulate
2 Center for Legal Education and Research
(Osmena vs. COMELEC, G.R. No. 132231 March
31, 1998)
e. Eminent domain may be used as an
implement for the attainment of a legitimate
police objective (Association of Small
Landowners in the Philippines, Inc. vs.
Secretary of Agrarian Reform, G.R. No. 78742,
July 14,
1989)
Scope
 The police power of the State," one court
has said, "is a power co-extensive with
selfprotection, and is not inaptly termed the
'law of overruling necessity. (Rubi vs.
Provincial Board, G.R. No. L-14078 March 7,
1919)
 A law enacted in the exercise of police
power to regulate or govern certain
activities or transactions could be given
retroactive effect and may reasonably
impair vested rights or contracts. (Ortigas
and Co. vs. Court of Appeals, G.R. No.
126102,
December 4, 2000)
 Police power prevails over contracts.
(Philippine National Bank vs. Office of the
President G.R. No. 104528, January18, 1996)
 Non-impairment of contracts or vested
rights clauses will have to yield to the
superior and legitimate exercise by the
State of the police power. (Ortigas
and Co.
vs. Court of Appeals, G.R. No. 126102,
December 4, 2000)
Exercise of Police Power
 Lodged primarily in the legislature
 May be validly delegated by the legislature
to the:
a. President;
b. Administrative Board; and
 Purple Notes
c. Law-Making Bodies on all Municipal
Boards
NOTE: Mandamus cannot be availed of to
coerce the exercise of police power.
Requisites of Valid Exercise (Limitations)
a. Lawful Subject – the interest of the public
generally, as distinguished from that of a
particular class, requires its exercise; and
b. Lawful Means/Method – the means
employed are reasonably necessary for the
accomplishment of the purpose and not
unduly oppressive upon individuals. (Lucena
Grand Central Terminal, Inc. vs. JAC2018 Liner,
Inc., G.R.No.148339, February 23, 2005; see
also
United States vs. Toribio, G.R. No. L-5060,
January 26, 1910)
 Sec. 2 of COMELEC Resolution No. 2772,
which mandates newspapers of general
circulation in every province or city to
provide free print space of not less than ½
page as COMELEC space, was held to be an
invalid exercise of the police power there
being no showing of the existence of a
national emergency or imperious public
necessity forthe taking of the print space,
nor that the resolution was the only
reasonable and calibrated response to such
necessity. (Philippine Press Institute vs.
COMELEC, 244 SCRA 272, May 22, 1995)
Nota Bene:
- Rational Basis Test is used if there is clash
between the right of the state vs. the right
of the person.
- Clear and Present Danger test is used if
there is life and liberty right involved.
- If there is clash between the right of one
person vs the right of another person, which
is more important is preferred.
- If life and liberty vs. property, life and liberty
is preferred. NB: In using rational basis test,
there must be medical, scientific finding,
empirical evidence, and/or statistical data.
Political
Law
Additional limitations (when exercised by a
delegate)
a. Expressly granted by law
GENERAL RULE: Within the territorial limits
(for local government units)
EXCEPTION: When exercised to protect water
supply. (Wilson vs. City of Mountain Lake Terraces,
417 P.2d 632, August 18, 1966)
b. Must not be contrary to law
 Municipal governments are only agents of
the national government. Local councils
exercise only delegated legislative powers
conferred on them by Congress as the
national lawmaking body. The delegate
cannot be superior to the principal or
exercise powers higher than those of the
latter. (Magtajas vs. Pryce Properties, G.R.
No.
111097, July 20, 1994)
 By virtue of a valid delegation, the power
may be exercised by the President and
administrative boards as well as by the
lawmaking bodies of municipal corporations
or local governments under an express
delegation by the Local Government Code
of 1991. (MMDA vs. Viron Transport Co., Inc.,
G.R. No. 170656, August 15, 2007)
Constitutional Limitations against Police
Power
a. Due Process Clause
b. Equal Protection Clause
 The conflict, therefore, between police power
and the guarantees of due process and
equal protection of the laws is more
apparent than real. Properly related, the
power and the guarantees are supposed to
coexist. The balancing is the essence or,
Bar Operations Commissions 3
 Purple Notes
shall it be said, the indispensable means for
the attainment of legitimate aspirations of
any democratic society. There can be no
absolute power, whoever exercise it, for
that would be tyranny. (Ichong vs.
Hernandez, G.R. No. L-7995, May 31, 1957)
Requisites of a Valid Ordinance (Tatel vs.
Municipality of Virac, G.R. No. 40243, March 11,
1992)
1. Procedural Requirements
a. Must be within the corporate powers of
the local government to enact; and
b. Must be passed according to the
procedure prescribed by law.
2. Substantive Requirements
a. Must not contravene the constitution or
any statute.
b. Must not be unfair or oppressive.
c. Must not be partial or discriminatory.
d. Must not prohibit, but may regulate
trade.
e. Must not be unreasonable.
f. Must be general in application and
consistent with public policy. (City of
Manila vs. Laguio, Jr., G.R. No. 118127,
April
12, 2005)
POWER OF EMINENT DOMAIN or POWER
OF EXPROPRIATION
 Private property shall not be taken for
public use without just compensation (Sec.
9, Art III, 1987 Constitution)
 It is the power of the State that enables it
to forcibly acquire private lands intended
for public use upon payment of just
compensation to the owner. (Association of
Small Landowners in the Philippines, Inc. vs.
Secretary of Agrarian Reform, G.R. No. 78742,
July 14, 1989)
Requisites for a valid exercise
Political
Law
a. Public use/purpose
b. Payment of just compensation
c. Subject property must be private property
d. Valid taking of subject property
e. Due process must be observed
When can a property owned by an LGU be
considered as private property?
The City of Baguio (Baguio) maintained the
Baguio Waterworks System under a certificate of
public convenience, and financed by the Baguio
general fund and by the national government.
The National Waterworks and Sewerage
Authority (NAWASA) was created by Republic
Act No. 1383 for the purpose of consolidating
and centralizing all waterworks, sewerage and
drainage systems in the Philippines, under one
control, direction and general supervision.
Baguio filed a complaint for declaratory relief
against NAWASA. Baguio asserted that RA 1383
does not cover the Baguio Waterworks System.
In the event that it does, RA 1383 is
unconstitutional as it deprives Baguio of the
ownership, control and operation of the
waterworks system without compensation and
due process of law. NAWASA asserted that RA
1383 is a proper exercise of police power. In the
event that RA 1383 is an act of expropriation, it
is a constitutional exercise of the power of
eminent domain. Further, Baguio Waterworks
System is not private property, but public works
for public service.
The Court held that RA 1383 merely directs that
all waterworks belonging to cities, municipalities
and municipal districts in the Philippines be
transferred to NAWASA for the purpose of
placing them under the control and supervision
of one agency with a view to promoting their
efficient management. There is no confiscation
because NAWASA is directed to pay the districts
with an equal value of the assets of NAWASA.
The Baguio Waterworks System, however, is a
property owned by Baguio in its proprietary
character. A waterworks system is patrimonial
property of the city that established it. Hence,
Bar Operations Commissions 3
 Purple Notes
waterworks cannot be taken away without
observing the safeguards set by our Constitution
for the protection of private property. Baguio
cannot thus be deprived of its property even if
NAWASA desires to take over the administration
of the waterworks in accordance with RA 1383.
RA 1383, insofar as it expropriates waterworks
without providing for an effective payment of
just compensation, violates the Constitution. (City
of Baguio vs NAWASA, G.R. No. L-12032, Aug. 31,
1959)
PUBLIC USE – the general concept of meeting
public need or public exigency. The term public
use has now been held to be synonymous with
public interest, public benefit, public welfare and
public convenience. (Reyes vs. National Housing
Authority, G.R. No. 147511, January 20, 2003)
 The foundation of the right to exercise
eminent domain is genuine necessity and
that necessity must be of public character.
(Lagcao vs. Labra, G.R. No. 155746, October 13,
2004)
 The taking to be valid must be for public
use. As long as the purpose of the taking is
public, then the power of eminent domain
comes into play. That only a few would
actually benefit from the expropriation of
property does not necessarily diminish the
essence and character of public use.
(Manosca vs CA, G.R. No. 106440, January
29, 1996)
JUST COMPENSATION – the full and fair
equivalent of the property taken; it is the fair
market value of the property, that is that sum of
money which a person, desirous but not
compelled to buy, and an owner, willing, but not
compelled to sell, would agree on as a price to
be given and received therefor. (Republic of the
Philippines vs. Asia Pacific Integrated Steel
Corporation, G.R. No. 192100, March 12, 2014)
Requisites for a valid taking:
a. Expropriator must enter a private property;
Political
Law
b. Entry must be for more than a 2018
momentary period
c. Entry must be under a warrant or color of
authority;
d. Property must be devoted to public use or
otherwise informally appropriated or
injuriously affected; and
e. Utilization of the property must be in such a
way as to oust the owner and deprive him of
beneficial enjoyment of the property.
(Republic of the Philippines vs. Vda. de Castellvi,
G.R. No. L-20620, August 15, 1974)
POWER OF TAXATION
 Power by which the State raises revenue to
defray the necessary expenses of the
Government; the most effective instrument
to raise needed revenues to finance and
support myriad activities for the delivery of
basic services essential to the promotion of
the general welfare and the enhancement
of peace, progress, and prosperity of the
people. (National Power Corporation vs. City
of Cabanatuan, G.R. No. 149110, April 9,
2003)
Scope: Covers persons, property or profession
or business within the taxing jurisdiction. The
power of taxation is the most absolute of all
powers of the government. It has the broadest
scope of all powers of the government because
in the absence of limitations, it is considered as
unlimited, plenary, comprehensive and supreme.
(Sison, Jr. vs. Ancheta, G.R. No. L-59431, July 25,
1984)
Basis: Lifeblood Theory
 Taxes are the lifeblood of the government,
for without taxes, the government can
neither exist nor endure. (NPC vs. City of
Cabanatuan, G.R. No. 149110, April 9, 2003)
BENEFITS RECEIVED PRINCIPLE – the
reciprocal duties of protection and support
between the State and its inhabitants. In return
for his contribution, the taxpayer received
benefits and protection from the government.
Bar Operations Commissions 3
 Purple Notes
(Cooley, Law of Taxation, 1879)
 The legislature has discretion to determine
the nature, object, extent, coverage, and
situs of taxation. But where a tax measure
becomes so unconscionable and unjust as
to amount to confiscation of property,
courts will not hesitate to strike it down, for
despite all its plenitude, the power to tax
cannot override constitutional prescriptions.
(Tan vs. del Rosario, G.R. No. 109289 October
3, 1994)
Exercise of the Power of Taxation:
a. Primarily, the legislature
b. Local legislative bodies through local
taxation (Sec. 19, Local Government Code of
1991; Sec. 5, Art. X, 1987 Constitution)
c. To a limited extent, the President when
granted delegated tariff powers (Sec. 28[2],
Art. VI, 1987 Constitution)
LIMITATIONS ON POWER OF TAXATION
1. Inherent limitations
a. Public purpose
b. Non-delegability of power
c. Territoriality of situs of taxation
d. Exemption of government from taxation
e. International comity
2. Constitutional limitations
a. Due Process of Law
1. Tax must be for public purpose;
2. Imposed within territorial jurisdiction;
and
3. No arbitrariness or oppression in
assessment and collection.
b. Equal Protection Clause
c. Uniformity, equitability, and progressivity
of taxation
Political
Law
 The rule of taxation shall be uniform and
equitable. The congress shall evolve a
progressive system of taxation. (Sec. 28[1],
Art. VI, 1987 Philippine Constitution)
UNIFORM – persons or things belonging to the
same class shall be taxed at the same rate.
EQUITABLE – taxes should be apportioned
among the people according to capacity to pay.
The power to select subjects of taxation includes
the power to make classifications. The requisites
for a valid classification are:
a. Must be based on substantial distinctions.
b. Must apply both to present and future
conditions.
c. Must be germane to the purposes of the law
d. Must apply equally to all members of the
same class (People vs Cayat, G.R. No. L-
45897, May 5, 1939)
PROGRESSIVE SYSTEM OF TAXATION – as
the resources of the taxpayer becomes higher,
his tax rate likewise increases.
Other prohibitions:
a. Prohibition against imprisonment for
nonpayment of poll tax;
b. Prohibition against impairment of obligations
and contracts;
c. Prohibition against infringement of religious
freedom;
d. Prohibition against appropriation of proceeds
of taxation for the use, benefit or support of
any church;
e. Prohibition against taxation of religious,
charitable and educational entities;
f. Prohibition against taxation of non-stock,
non-profit educational institutions; and
g. Others:
i. Grant of tax exemption
ii. Veto of appropriation, revenue, tariff
bills by the President
iii. Non-impairment of the SC jurisdiction iv.
Infringement of press freedom v. Grant
of franchise
Bar Operations Commissions 3
 Purple Notes
Political
Law
DOUBLE TAXATION – taking for the same tax
period the same thing or activity twice, when it
should be taxed but once, for the same purpose
and with the same kind of character of tax.
(Commissioner of Internal Revenue vs. City Trust
Investment Phils., Inc., G.R. No. 127105, June 25,
1999)

INTERNATIONAL JURIDICAL DOUBLE

TAXATION – imposition of comparable taxes in
two or more states on the same taxpayer in
respect of the same subject matter and for
identical periods. (Commissioner of Internal

Bar Operations Commissions 3

 Purple Notes
Revenue vs. S.C. Johnson and Son, Inc., G.R. No.
127105, June 25, 1999)
NOTE: There is no provision in the
Constitution specifically prohibiting double
taxation. The Supreme Court has not
categorically held that double or multiple
taxation is prohibited in our jurisdiction.
Direct Duplicate Taxation (Obnoxious)
Political
Law
manufacture of centrifugal sugar. While
under Section 2, those taxed are the
operators of sugar refinery mills. One
occupation or business is different from the
other. Second. The disputed taxes are
imposed on occupation or business. Both
taxes are not on sugar. The amount thereof
depends on the annual output capacity of
the mills concerned, regardless of the actual
sugar milled. (Ibid.)

Requisites:
POLICE POWER OF POWER OF
a. Additional taxes are imposed POWER (SLDC EMINENT TAXATION
b. On the same subject vs DSWD, G.R. DOMAIN (Villanueva vs.
No. 19966, (Manotok vs City of Iloilo,
c. By the same taxing jurisdiction NHA, G.R. No.
April 25, 2017) G.R. No. L-
d. During the same period L-55166-67,
e. For the same purpose 26521,
May 21, 1987)
f. Covering the same kind of character of tax December 28,
(Nursery Care Corporation vs. Acevedo, G.R. 1968)
No. a. Lawful a. There a. Public
180651, July 30, 2014) subject is purpose
b. Lawful means genuine b. Uniformity
necessity c. Within the
 Despite lack of specific constitutional
b. Private jurisdiction of
prohibition, double taxation will not be When exercised property the taxing
allowed if the same will result in a violation by a delegate: c. Taking in authority
of the equal protection clause. However, if the d. Certain
certain properties are subjected to an a. Expressly constitution guarantee
additional tax whereas others similarly granted al sense against
situated are not similarly taxed, the owners by law d. Public use injuries
of the first properties would have a right to b. Within e. Just to
the compensati individuals
complain.
territorial on shall be
limits f. Due provided.
 Double taxation is described as "direct
c. Must not be process of
duplicate taxation. For double taxation to
contrary to law
exist, the same property must be taxed
law
twice, when it should be taxed but once."
Double taxation has also been "defined
astaxing the same person twice by the TAX EXEMPTIONS
same jurisdiction for the same thing.
(Victorias Requisite: No law granting any tax exemption
Milling vs. The Municipality of Victorias, G.R. No. shall be passed without the concurrence of a
L-21183, September 27, 1968) majority of all the Members of Congress (Sec.
28[4], Art. VI, 1987 Constitution)
 The Court held that there was no double
taxation against Victorias Milling. First. The Instances of Tax Exemption under the
two taxes cover two different objects. Constitution
Section 1 of the ordinance taxes a person
operating sugar centrals or engaged in the

Bar Operations Commissions 3

 Purple Notes
Political
Law
a. Sec. 28(3), Art. VI: charitable institutions, Police Power measure Revenue measure
churches, mosques, non-profit cemeteries, Amount limited to the Amount may be
etc. actually, directly and exclusively used cost of permit and unlimited, provided it is
for religious, charitable or educational reasonable police not confiscatory.
purposes regulation, except
b. Sec. 4(3), Art. XIV: revenues and assets of when it is imposed on
non-stock, non-profit educational a non-useful
occupation
institutions used actually, directly and
exclusively for educational purposes Paid for the privilege of Imposed on person or
c. Sec. 4(4), Art. XIV: grants, endowments, doing something and property for revenue.
may be revoked when
donations or contributions used actually,
public interest so
directly and exclusively for educational
requires.
purposes
 Generally, taxes are for revenue,
d. Where the tax exemption is granted whereas fees are exactions for
gratuitously, it may be revoked at will; but purposes of regulation and inspection
not if granted for a valuable consideration and are for that reason limited in
(Mactan Cebu International Airport Authority amount to what is necessary to cover
vs. Marcos, G.R. No. 120082, September 11, the cost of
1996) the services rendered in that connection.
(Calalang vs Lorenzo, G.R. No. L-
Similarities and Differences 6961, June 17, 1955)

Similarities (Cruz, Constitutional Law, 2015,  A charge fixed by statute for the
p.84) service to be performed by an officer,
where the charge has no relation to
the value of the services performed
a. Inherent in the State; and where the amount collected
b. Necessary and indispensable; eventually finds its way into the
c. Methods by which State interferes with treasury of the branch of the
government whose officer or officers
private property;
collected the charge, is not a fee but a
d. Presuppose equivalent compensation; and tax." (Cooley on Taxation, Vol. 1,
e. Exercised primarily by the Legislature. 4th edition p.
110.)
 Tax exemptions are to be
Differences (Cruz, Constitutional Law, 2015,
construed in strictissimi juris
p.84)
against the taxpayer and liberally
in favor of the taxing authority
POWER OF POWER OF
and should be granted only by
POLICE POWER EMINENT TAXATION
clear and unmistakable terms.
DOMAIN
(Commissioner of Internal Revenue vs.
City Trust Investment Philippines., Inc., Basis
G.R. No. 139786, September 27, 2006) Public necessity Necessity of Power
and right of State the property emanating
License Fee vs. Tax (Nachura, Outline and of public for from
Reviewer to public use. necessity
in Political Law, 2014 p. 71) selfprotection (Lifeblood

LICENSE FEE TAX

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 Purple Notes
Political
Law
and Doctrine
Theory) An obligation based on An obligation based on
selfpreservation. law contract or judgment
Scope Effect of non-payment
Liberty and Property Property Failure to pay tax other No imprisonment for
property rights only than poll tax may result non-payment of debt
rights only in imprisonment
Who may exercise?
Only by the May be Only by the Interest
government exercised by government
Tax does not draw Debt draws interest if
private
interest except in the stipulated or if debtor
entities
case of delinquency incurs legal delay.
Purpose
Authority
For property or Property Property
Imposed by public Imposed by private
purpose that are taken
authority individuals
noxious, thus may taken intended for
be destroyed. intended public use,
for thus for II. As against Toll Fees
public use, wholesome
thus for purposes Tax Toll Fees
Basis
wholesome Enforced proportional A consideration which
purposes is contribution from paid for the use of a
Compensation persons or property property which is of

Intangible, Full and fair Protection public nature

altruistic equivalent and public Purpose
feeling that the value of the improvement Taxes are levied for Tolls are compensation
individual property s for the the support of the for the costand
has contributed to expropriated. taxes paid. government maintenance of the
the public good. property used
Determination of Amount
Amount is determined Is determined by the
by the legislature cost of the property or
Limitations on the exercise: Generally, it is of the improvement
limited by the Bill of Rights. Although in some Who may impose
cases, the exercise of the power prevails over Only by the State Imposed by the
specific constitutional guarantees. Subject at all government or private
times to the limitations and requirements of the individuals
Constitution and may in proper cases be
annulled by the courts, i.e when there is grave
abuse of discretion. (Nachura, Outline Reviewer
in Political Law, 2016) III. As against Tariff

Distinction of Tax from Other Forms of Fees

Tax Tariff

I. As against Debts All embracing term to A kind of tax imposed

include various kinds on articles which are
of enforced traded internationally.
Tax Debts contributions from
Basis

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 Purple Notes
persons for the
attainment of public
purposes.
Delegation
GENERAL RULE: Exercised by the Legislature.
EXCEPTION: When validly delegated:
a. Police Power: to the (1) President, (2)
administrative bodies, or (3) law-making
bodies of the local government units
b. Power of Eminent Domain: to the (1)
President, (2) Law-making bodies of the
local government units, (3), public
corporations, (4) quasi-public
corporations, and (5) administrative
bodies (NOTE: The grant of the power of
eminent domain to local government units
under Republic Act No. 7160 cannot be
understood as equal to the pervasive and
all-encompassing power vested in the
legislative branch of the government.)
c. Power of Taxation: to the (1) Law-making
bodies of the local government units (Sec.
5, Art. X, 1987 Constitution), and (2)
President
(Sec. 28[2], Art. VI, 1987 Constitution)
IX. BILL OF RIGHTS
A. CONCEPT OF BILL OF RIGHTS
The set of prescriptions (provisions) setting
forth the fundamental civil and political rights
of the individual and imposing limitations on
the powers of government as a means of
securing the enjoyment of those rights. The Bill
of Rights is designed to preserve the ideals of
liberty, equality and security ―against the
assaults of opportunism, the expediency of the
passing hour, the erosion of small
encroachments, and the scorn and derision of
those who have no patience with general
Political
Law
principles. (PBM Employees Org. vs. Phil.
Blooming
Mills, 51 SCRA 189, June 5, 1973)
Privacy and Autonomy
The right to privacy is enshrined in our
Constitution and in our laws. It is defined as
"the right to be free from unwarranted
exploitation of one‘s person or from intrusion
into one‘s private activities in such a way as to
cause humiliation to a person‘s ordinary
sensibilities.‖ It is the right of an individual "to
be free from unwarranted publicity, or to live
without unwarranted interference by the public
in matters in which the public is not necessarily
concerned." Simply put, the right to privacy is
"the right to be let alone." The Bill of Rights
guarantees the people‘s2018 right to privacy
and protects them against the State‘s abuse of
power. In this regard, the State recognizes the
right of the people to be secure in their houses.
Not even the State, except "in case of
overriding social need and then only under the
stringent procedural safeguards," can disturb
them in the privacy of their homes. (Spouses
Hing vs. Choachuy, G.R. No. 179736, June 26,
2013)
The Constitution protects personal autonomy as
part of the Due Process Clause in the Bill of
Rights. (Concurring opinion of Judge Jardeleza in
the case of Capin-Cadiz vs. Brent Hospital, G.R. No.
187417, February 24, 2016)
Relation to Human Rights
 The Universal Declaration of Human Rights
as well as the International Covenant on
Economic, Social and Cultural Rights and
International Covenant on Civil and Political
Rights suggests that the scope of human
rights can be understood to include those
that relate to an individual‘s social,
economic, cultural, political and civil
relations. It is closely identified the term to
the universally accepted traits and
Bar Operations Commissions 3
 Purple Notes
attributes of an individual, along with what
is generally considered to be his inherent
and inalienable rights, encompassing all
aspects of life.
(Albano, Political Law Review, 2014 p. 603)
 The purpose of the Bill of Rights is to
protect the people against arbitrary and
discriminatory use of political power. This
bundle of rights guarantees the
preservation of our natural rights which
include personal liberty and security
against invasion by the government or any
of its branches or instrumentalities.
Certainly, in the hierarchy of rights, the Bill
of Rights takes precedence over the right
of the State to prosecute, and when
weighed against each other, the scales of
justice tilt towards the former. Thus, relief
may be availed of to stop the purported
enforcement of criminal law where it is
necessary to provide for an orderly
administration of justice, to prevent the use
of the strong arm of the law in an
oppressive and vindictive manner, and to
afford adequate protection to constitutional
rights.
(Allado vs Diokno, G.R. No. 113630, May 5, 1994)
 The individual citizen is but a speck of
particle or molecule vis-à-vis the vast and
overwhelming powers of government.
Hisonly guarantee against oppression and
tyranny are his fundamental liberties under
the Bill of Rights which shield him in times
of need. When the individual himself is
involved in official government action
because said action has a direct bearing on
his life, and may either cause him some
kind of deprivation or injury, he actually
invokes the basic right to be notified under
Section 1 of the Bill of Rights and not
exactly the right to information on matters
of public concern. As to an accused in a
criminal proceeding, he invokes Section 14,
particularly the right to be informed of the
nature and cause of the accusation against
him.
Political
Law
(Secretary of Justice vs. Lantion, G.R. NO.
139465, January 18, 2000)
B. DUE PROCESS OF LAW
1. CONCEPT OF RIGHT TO LIFE, LIBERTY,
AND PROPERTY
a. Right to Life – not just a protection of the
right to be alive or to the security of one‘s
limb against physical harm but is the right
to a good life.
b. Right to Property – includes all kinds of
property found in the Civil Code. It also
includes the right to work and the right to
earn a living. A mere privilege, however,
may evolve into some form of property right
protected by due process.
 No right is absolute, and the proper
regulation of a profession, calling,
business or trade has always been
upheld as a legitimate subject of a valid
exercise of the police power by the state
particularly when their conduct affects
either the execution of legitimate
governmental functions, the preservation
of the State, the public health and
welfare and public morals.
 When property is classified into historical
treasures or landmarks, such classification
should be done with both procedural and
substantive due process especially when it
―will involve imposition of limits on
ownership.
(Army and Navy Club of Manila vs. Court of
Appeals,
G.R. No. 110223, April 8, 1997)
 The right to protected property is not
absolute and can be overturned upon a
showing of reasonable fair, and just
management practices by the employer. In
this case, the protection of trade and
manufacturing secrets is a reasonable
management practice to justify the
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 Purple Notes
prohibition. (Duncan Association vs. Glaxo
Wellcom Phils., G.R. No. 162994, September
17,
2004)
 Regulation against private property which
constitutes a permanent deprivation of
property without just compensation is
―unlawful taking‖ and is no longer a valid
exercise of police power. (People of the]
Philippines vs. Fajardo, G.R. No. L-12172,
August
29, 1958)
c. Right to Liberty - The right to Liberty
guaranteed by the Constitution includes the
right to exist and the right to be free from
arbitrary personal restraint or servitude.
Liberty includes the right of the citizens to be
free to use his faculties in all lawful ways; to
live an work where he will; to earn his
livelihood by an lawful calling; to pursue any
avocations, an for that purpose. to enter into
all contracts which may be proper,
necessary, and essential to his carrying out
these purposes to a successful conclusion.
(Rubi vs. Provincial Board of Mindoro, G.R. No.
L14078, March 7, 1919)
DUE PROCESS
 A law which hears before it condemns, which
proceeds upon inquiry and renders judgment
only after trial . (Nachura, Outline Reviewer in
Political Law Reviewer, 2016)
 A guaranty against any arbitrariness on the
part of the government, whether committed
by the legislature, executive or judiciary
(Cruz,
Constitutional Law, 2007)
 The embodiment of the sporting idea of fair
play.
 All persons, whether natural or juridical, are
protected.
 Due process is a guaranty against any
arbitrariness on the part of the government,
whether committed by the legislature,
executive or the judiciary. If the law itself
unreasonable deprives a person of his life,
Political
Law
liberty or property, he is denied of the
protection of due process.
 Responsiveness to the supremacy of reason,
obedience to the dictates of justice. (Ermita-
Malate Hotel & Motel Operators Association vs.
City
of Manila, G.R. No. L-24693, July 31, 1967)
 Juridical persons are covered by the
protection but only insofar as their property
is concerned.
(Smith, Bell & Co. vs. Natividad, G.R. No.
15574, September 17, 1919)
Kinds of Due Process
SUBSTANTIVE DUE PROCESS – requires the
intrinsic validity of the law in interfering with
the rights of the person to his life liberty or
property.
Requisites:
a. Lawful subject: The interests of the
public, in general, as distinguished from
those of a particular class, require the
intervention of the State.
b. Lawful means: The means employed are
reasonably necessary for the
accomplishment of the purpose and not
unduly oppressive on individuals.
 A law violates substantive due process when
it is unreasonable and oppressive.
Nota Bene:
PROCEDURAL DUE PROCESS – serves as a
restriction on actions of judicial and quasi-
judicial agencies of government. (Nachura,
Outline Reviewer
in Political Law Reviewer, 2016)
 Procedural due process is the constitutional
standard demanding that notice and an
opportunity to be heard be given before
judgment is rendered. As long as a party is
Bar Operations Commissions 3
 Purple Notes
given the opportunity to defend his
interests in due course, he would have no
reason to complain; the essence of due
process is in the opportunity to be heard.
A formal or trial-
type hearing is not always necessary.
(Imperial vs. GSIS, G.R. No. 191224, October 24,
2011)
Judicial Due Process:
a. An impartial court or tribunal clothed with
judicial power to hear and determine the
matter before it.
b. Jurisdiction must be lawfully acquired over
the person of the defendant and over the
property which is the subject matter of the
proceeding.
c. The defendant must be given an
opportunity to be heard.
d. Judgment must be rendered upon lawful
hearing. (Nachura, Outline Reviewer in
Political Law Reviewer, 2016)
Administrative Due Process:
a. The right to a hearing, which includes the
right to present one‘s case and submit
evidence in support thereof;
b. The tribunal must consider the evidence
presented;
c. The decision must have something to
support itself;
d. The evidence must be substantial;
e. The decision must be rendered on the
evidence presented at the hearing, or at
least contained in the record and disclosed
to the parties;
f. The tribunal or any of its judges must act
on his own independent consideration of the
facts and the law of the controversy and not
simply accept the views of a subordinate in
arriving at a decision;
g. The board or body should, in all
controversial questions, render its decision
in such a manner that all the parties to the
proceeding will know the various issues
involved, and the reasons for the decision.
Political
Law
(Ang Tibay vs. Commissioner of Internal
Revenue, G.R. No.
46496, February 27, 1940)
In administrative proceedings, the filing of
charges and giving reasonable opportunity
for the person so charged to answer the
accusations against him constitute the
minimum requirements of due process,
which simply means having the opportunity
to explain his side, present evidence, the
requirements of due process are
satisfactorily complied with because what the
law abhors is absolute lack of opportunity to
be heard.
(Pichay, Jr. vs Office of the Deputy Executive
Secretary for Legal Affairs, et. al. G.R No.
196425,
July 24, 2012)
c. LEVELS OF SCRUTINY
a. Deferential or Rational Basis Test –
the challenged classification needs only be
shown to be rationally related to serving a
legitimate state interest.
b. Strict Scrutiny Test – requires the
government to show that the challenged
classification serves a compelling state
interest and that the classification is
necessary to serve that interest. Thus test
is applied when the challenged statute
either (a) classifies on the basis of an
inherently suspect characteristic or (b)
infringes on fundamental constitutional
rights. In these situations, the usual
presumption of constitutionality is
reversed, and it falls upon the government
to demonstrate that its classification has
been narrowly tailored to further
compelling governmental interests;
otherwise, the law shall be declared
unconstitutional for violating the equal
protection clause.
c. Middle-Tier or Intermediate Scrutiny
Test – the government must show that
the challenged classification serves an
Bar Operations Commissions 3
 Purple Notes
important state interest and that the
classification is at least substantially
related to serving that interest.
C. EQUAL PROTECTION CLAUSE
 All persons or things similarly situated
should be treated alike, both as to rights
conferred and responsibilities imposed.
(Ichong vs. Hernandez, G.R. No. L-7995,
May 31, 1957)
1. Concept
 Substantive equality is not enough. It is also
required that the law be enforced and
applied equally. Equal protection clause
does not require universal application of the
law. What
the Constitution requires is equality among
equals.
Requisites for valid classification
a. It must be based upon substantial
distinctions: There must be real and
substantial differences between the classes
treated differently.
b. It must be germane to the purpose of
the law.
c. It must not be limited to existing
conditions only: The classification must be
enforced not only for the present but as
long as the problem sought to be corrected
continues to exist.
d. It must apply equally to all members
of the class: The classification would be
regarded as invalid if all the members of the
class are not treated similarly, both as to
rights conferred and obligations imposed.
Levels of Scrutiny
Political
Law
PRECAUTIONARY PRINCIPLE – In order to
protect the environment, the precautionary
approach shall be widely applied by States
according to their capabilities. Where there are
threats of serious or irreversible damage, lack of
full scientific certainty shall not be used as a
reason for postponing cost-effective measures
to prevent environmental degradation. (Principle
15, Rio Declaration)
The precautionary principle cannot be applied
blindly, because its application still requires
some scientific basis; that the principle is also
based on a mere declaration that has not even
reached the level of customary international
law, not on a treaty binding on the Government.
The precautionary principle shall only be
relevant if there is concurrence of three
elements, namely: uncertainty, threat of
environmental damage and serious or
irreversible harm. In situations where the threat
is relatively certain, or that the causal link
between an action and environmental damage
can be established, or the probability of
occurrence can be calculated, only preventive,
not precautionary measures, may be taken.
Neither will the precautionary principle apply if
there is no indication of a threat of
environmental harm; or if the threatened harm
is trivial or easily reversible. (Mosqueda vs. CA,
G.R. No. 189185, August 16, 2016)
The precautionary principle finds direct
application in the evaluation of evidence in
cases before the courts. By applying the
precautionary principle, the court may construe
a set of facts as warranting either judicial action
or inaction, with the goal of preserving and
protecting the environment. (International
Service for the Acquisition of Agri-Biotech
Applications, Inc. vs. Greenpeace Southeast
Asia, G.R. No. 209271, December 8, 2015)
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