constitutional provisions on tax

8/11/2019 Constitutional Provisions on Tax

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ARTICLE III

Bill of Rights

SECTION 1. No person shall be deprived of life, liberty, or property withot de pro!ess of

law, nor shall any person be denied the e"al prote!tion of the laws.

SECTION #. No law shall be $ade respe!ting an establish$ent of religion, or prohibiting the

free e%er!ise thereof. The free e%er!ise and en&oy$ent of religios profession and worship,

withot dis!ri$ination or preferen!e, shall forever be allowed. No religios test shall be

re"ired for the e%er!ise of !ivil or politi!al rights.

SECTION 1'. No law i$pairing the obligation of !ontra!ts shall be passed.

SECTION ('. No person shall be i$prisoned for debt or non)pay$ent of a poll ta%.

ARTICLE VI

*egislative +epart$ent

SECTION (

-( The /resident shall have the power to veto any parti!lar ite$ or ite$s in an

appropriation, revene, or tari0 bill, bt the veto shall not a0e!t the ite$ or ite$s to whi!h

he does not ob&e!t.

SECTION (.

-1 The rle of ta%ation shall be nifor$ and e"itable. The Congress shall evolve a

progressive syste$ of ta%ation.

-( The Congress $ay, by law, athori2e the /resident to 3% within spe!i3ed li$its, and

subject to such limitations and restrictionsas it $ay i$pose, tari0 rates, i$port and

e%port "otas, tonnage and wharfage des, and other dties or i$posts within the

fra$ewor4 of the national develop$ent progra$ of the 5overn$ent.

-6 Charitable instittions, !hr!hes and parsonages or !onvents apprtenant thereto,

$os"es, non)pro3t !e$eteries, and all lands, bildings, and i$prove$ents, a!tally,

dire!tly, and e%!lsively sed for religios, !haritable, or ed!ational prposes shall be

e%e$pt fro$ ta%ation.

Notes:

Only real property taxes are exempted here.


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-7 No law granting any ta% e%e$ption shall be passed withot the !on!rren!e of a $a&ority

of all the 8e$bers of the Congress.

SECTION (9.

-1 No $oney shall be paid ot of the Treasry e%!ept in prsan!e of an appropriation

$ade by law.

-( No pbli! $oney or property shall be appropriated, applied, paid, or e$ployed, dire!tly

or indire!tly, for the se, bene3t, or spport of any se!t, !hr!h, deno$ination, se!tarian

instittion, or syste$ of religion, or of any priest, prea!her, $inister, or other religios

tea!her, or dignitary as s!h, e%!ept when s!h priest, prea!her, $inister, or dignitary is

assigned to the ar$ed for!es, or to any penal instittion, or govern$ent orphanage or

leprosari$.

-6 :ll $oney !olle!ted on any ta% levied for a spe!ial prpose shall be treated as a spe!ial

fnd and paid ot for s!h prpose only. If the prpose for whi!h a spe!ial fnd was !reated

has been fl3lled or abandoned, the balan!e, if any, shall be transferred to the general fnds

of the 5overn$ent.

ARTICLE X

*o!al 5overn$ent

SECTION #. Ea!h lo!al govern$ent nit shall have the power to !reate its own

sor!es of revenes and to levy ta%es, fees, and !harges sb&e!t to s!h gidelines

and li$itations as the Congress $ay provide, !onsistent with the basi! poli!y of lo!al

atono$y. S!h ta%es, fees, and !harges shall a!!re e%!lsively to the lo!al

govern$ents.

SECTION ;. *o!al govern$ent nits shall have a &st share, as deter$ined by law, in

the national ta%es whi!h shall be ato$ati!ally released to the$.

SECTION . *o!al govern$ents shall be entitled to an e"itable share in the pro!eeds

of the tili2ation and develop$ent of the national wealth within their respe!tive

areas, in the $anner provided by law, in!lding sharing the sa$e with the

inhabitants by way of dire!t bene3ts.


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ARTICLE VIII

Judicial Department

SECTION #. The Spre$e Cort shall have the following powers

constitutional provisions on tax

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