Taxation and Powers of the State

The power of the government or state to enforce mandatory money contributions from the people.

Taxation is an inherent attribute of a state.
Police power, eminent domain, and taxation are inherent and do not require explicit constitutional conferment.
These powers co-exist with the State from its inception (Nague).

The State's power to regulate liberty and property for the promotion of general welfare.
Exercisable only by the government.

Enables the State to forcibly acquire private property for public use upon payment of just compensation (Cooley, as cited by Nague).

Enables the State to enforce contributions from people's persons and/or property for government support and public needs.
Strongest of all State powers.
According to Prof. Cooley, it is "levied by the State by virtue of its sovereignty."
A mode of raising revenue for public purposes.
The term expresses the exercise of sovereign power to raise revenue for government expenses (Nague).
The power of taxation commences from the moment a state is born.

An enforced proportionate contribution imposed upon persons, properties, businesses, rights, interests, privileges, transactions, and acts within the territorial jurisdiction of the taxing authority, exercised by the legislature for a public purpose, and generally payable in money.

Any law that provides for the assessment and collection of taxes for the support of the government and other public purposes.

The power of taxation is an essential and inherent attribute of sovereignty, belonging as a matter of right to every independent government.
Possessed by the government without being expressly conferred by the people.
The sustenance of the government requires contribution from the people.
For the purpose of defraying public expenses.

The Constitution of the Republic of the Philippines confers upon Congress the power to lay duties, taxes, excises, and other impositions.
The power to impose taxes is a legislative power and cannot be exercised by the executive or judicial branch of the government (Cooley as cited by Nague).
The Constitution of the Republic of the Philippines confers upon Congress the power to lay duties, taxes, excises, and other impositions (Nague).

Taxes are what we pay for civilized society.
Without taxes, the government would be paralyzed due to a lack of motive power.
Taxes constitute the lifeblood of the government, enabling its agencies to operate and fulfill their functions for the welfare of its constituents.
Underlying Principle of Necessity: The existence and maintenance of the government are a necessity.

Taxation is no longer merely to raise revenue.
Taxes may be levied with a regulatory purpose to rehabilitate and stabilize a threatened industry affected with public interest, falling within the police power of the State.

Tax is a broader term that includes all kinds of impositions, including customs duties.
Taxes are imposed on different subjects and objects; customs duties are imposed on goods imported into or exported from one country.

Tariff refers to a book of rates containing names of merchandises with corresponding duties to be paid.
Tariff refers to the duties payable on goods imported or exported.
It is a system or principle of imposing duties on importation or exportation of goods.
Customs duties and tariff are sometimes used interchangeably.

The BOC and BIR are under the Revenue Operations Group (ROG) of the Department of Finance (sec. 12, EO 127).

Headed by the President, elected by a direct vote of the people.
The President is the Chief Executive.
Represents the government as a whole and ensures that all laws are enforced.
Has control over the executive department, bureaus, and offices.
Has the authority to assume functions or interfere with the discretion of officials.
Supervises the enforcement of laws for the maintenance of general peace and public order.
Granted administrative power over bureaus and offices.
Exercises general supervision over all local government units.
Commander-in-Chief of the Armed Forces of the Philippines.

Has the authority to make, alter, or repeal laws and is the Congress.
Includes the power to generate money by taxation and the power to spend it (the power to appropriate).
The power to appropriate includes specifying the amount that may be spent and the purpose.
Composed of the Senate and the House of Representatives.
The Senate has 24 Senators, elected at large by qualified voters, with a term of office of 6 years.
The House of Representatives has 297 members, unless otherwise fixed by law.
Members of the House of Representatives (“Congressmen”) have a term of office of three (3) years.

Judicial power is vested in the Supreme Court and lower courts.
The Supreme Court has a Chief Justice and 14 Associate Justices.
Justices serve until the age of 70.
Appointed by the President on the recommendation of the Judicial and Bar Council.
The sitting Chief Justice is Alexander Gesmundo.

An independent constitutional commission established by the Constitution of the Philippines.
Has the power, authority, and duty to examine, audit, and settle all accounts and expenditures of government funds and properties.
Has the exclusive authority to define the scope, techniques, and methods of its auditing and examination procedures.
May prevent and disallow irregular, unnecessary, excessive, extravagant, or unconscionable expenditures or uses of government funds and properties.
Upon arrival of an aircraft from a foreign port, the Bureau shall provide electronic copies of the manifest to the Chairperson of the COA.
The master shall immediately present the original copy of the cargo manifest properly endorsed by the boarding officer to the District Collector, and for inspection, the aircraft's register or other documents in lieu thereof, together with the clearance and other papers granted to the aircraft at the port of departure for the Philippines (Sec. 1223, CMTA).

A government agency dealing with civil service matters and conflict resolution.
Tasked with overseeing the integrity of government actions and processes.
Founded in 1900 through Act No. 5 of the Philippine Commission and solidified as a bureau in 1905.
Along with the Commission on Elections and Commission on Audit, the CSC is part of the Constitutional Commissions of the Philippine Government.
There are currently 15 regional offices located throughout the country.

One of the three constitutional commissions of the Philippines.
Its principal role is to enforce all laws and regulations relative to the conduct of elections, initiatives, referendums, and recall elections.
To deputize, with the concurrence of the President of the Philippines, law enforcement agencies and instrumentalities of the Government, including the Armed Forces of the Philippines, for the exclusive purpose of ensuring free, orderly, honest, peaceful, credible elections.
To submit to the President and the Congress a comprehensive report on the conduct of each election, plebiscite, initiative, referendum, or recall.