03 constitutional limitations

7/30/2019 03 Constitutional Limitations

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I. DUE PROCESS OF LAW

Art. III, Sec. 1, Constitution:

No person shall be deprived oflife, liberty or property without dueprocess of law, nor shall any person be

denied the equal protection of laws.


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II. EQUAL PROTECTIONOF THE LAWS

Meaning of Equal Protection of the Laws:

All persons of the same classsubject to legislation shall be treatedalike under circumstances andconditions both in the privilegesconferred and liabilities imposed.


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Example of compliance:

Different amounts of incomes aremade to pay different rates for taxes

Example of violation:

Property tax on motor vehicles usingthe streets of Manila, payable only byManila resident owners.


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III. RULE OF UNIFORMITY

Art. VI, Sec. 28(1), Constitution:

The rule of taxation shall beuniform and equitable.


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Meaning of uniformity in taxation

all taxable articles/properties ofthe same class shall be taxed at the

same rate.

Example of compliance:

Tax on every billboard anywhere inthe country


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IV. PROHIBITION AGAINSTIMPRISONMENT FOR NON-PAYMENT OF

POLL TAX

Art. III, sec. 20, Constitution:

No person shall be imprisoned fordebt or non-payment of a poll tax.


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V. PROHIBITION AGAINST IMPAIRMENTOF OBLIGATION OF CONTRACTS

Art. III, Sec. 10, Constitution:

No law impairing the obligation ofcontracts shall be passed.

Meaning:

The obligation of a contract is impaired

when its terms or conditions are changedby law thereby weakening the position ofone party.


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VI. PROHIBITION AGAINST INFRINGEMENTOF RELIGIOUS FREEDOM

Art. III, sec. 5, Constitution:

No law shall be made respecting an

establishment of religion, or prohibiting thefree exercise thereof. X x x

Example of violation:Imposition of license fees on the distributionand sale of bibles and other religiousmaterials by a religious corporation.


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VII. PROHIBITION AGAINSTAPPROPRIATION FOR RELIGIOUSPURPOSES

Art. VI, sec.29(2), Constitution:

No public money shall be appropriated

for the use of any sect, church or of anypriest, preacher, minister as such,

except when such priest, preacher,minister is assigned to the armed forces,

or to any penal institution, or governmentorphanage or leprosarium.


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VIII. PROHIBITION AGAINST TAXATION OFRELIGIOUS, CHARITABLE AND EDUCATIONALENTITIES

Art. VI, sec. 28(3), Constitution:

Charitable institutions, churches and alllands, buildings and improvementsactually, directly and exclusively used forreligious, charitable or educational

purposes shall be exempt from taxation.


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Application:

The exemption covers only PROPERTYTAX.

Test of exemption:

It is the USE of the property and notownership.


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Meaning of EXCLUSIVELY

PRIMARILY rather than solely

Coverage of exemption:includes CONCEPT OF INCIDENTAL

USE the exemption extends to facilitieswhich are incidental or reasonably

necessary for the accomplishment of thepurpose.


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IX. PROHIBITION AGAINST TAXATION OFNON-STOCK, NON-PROFIT EDUCATIONAL

INSTITUTION

Art. XIV, sec. 4(3), Constitution:

All revenues and assets of non-stock

non-profit educational institutions usedactually, directly and exclusively foreducational purposes shall be exemptfrom taxes and duties.

Application:

Income tax and property tax


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Art. XIV, sec.4(4), Constitution:

all grants, endowments, donations orcontributions used actually, directly andexclusively for educational purposes shall beexempt from tax.

Application:

Donors tax

03 constitutional limitations

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