May “the power to tax” be delegated to the local government units?

(Board of Assessment Appeals of Laguna v. CTA 8 scra 224) Yes. In the absence of constitutional provision, “the power to tax may still be delegated to local government units in accordance with the well-settled doctrine that the power to create local government units by implication confers upon it the power to tax.” So even […]

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Non-delegation of the power to tax under the Philippine Taxation Law

(Abakada Guro Party List v. Ermita [469 SCRA 1,122,123-124]) The Supreme Court sustained the constitutionality of R.A. 9337 authorizing the President to increase the VAT rate from 10% to 12% effective January 1, 2006 upon recommendation of the Secretary of Finance on the existence of either of the two conditions. RATIO:AS TO DELEGATION OF POWER: […]

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“Destination Principle” and “Cross Border Doctrine’ in Taxation Law

Topic: TERRITORIALITY “Destination Principle“ According to the Destination Principle, goods and services are taxed only in the country where these are consumed. “Cross Border Doctrine” In connection with the said principle, the Cross Border Doctrine mandates that no VAT shall be imposed to form part of the cost of the goods destined for consumption outside […]

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VALENTIN TIO v. VIDEOGRAM REGULATORY BOARD(1987)

The Supreme Court held the levy of 30% tax under P.D. 1987 as for a public purpose, and therefore a valid imposition. Exercise of Regulatory power: The law, according to the Court, was imposed primarily for answering the need for regulating the video industry, particularly because of the rampant film piracy, the flagrant violation of […]

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2018 Bar Exam Results will be released on May 3, 2019, says SC

The Supreme Court of the Philippines announced on May 1, 2019 that the official results for the Bar Examination 2018 will be released on May 3, 2019, Friday. According to a report from Rappler, the number of bar examinees in 2018 was the highest in recent years. As per tradition, the releasing of the results […]

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5 Tips to deal with a stressful job

Stress in the workplace might be slowly killing you, without you realizing it. Based on the latest survey from The American Institute of Stress, job stress is among the major sources of stress for American adults. The increasing level of stress over the years has also affected the life span of the workers as over-stressing […]

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Limitations on the taxing power doctrines

TAXATION 1 CASES DOCTRINES GOMEZ VS PALOMAR (1968) FACTS: Petitioner questions the constitutionality of R.A. 1635 (AN ACT TO REQUIRE THE PRINTING AND ISSUE OF SEMI-POSTAL STAMPS IN ORDER TO RAISE FUNDS FOR THE PHILIPPINE TUBERCULOSIS SOCIETY) mandating the bearing of Anti-TB stamps on envelopes, as well as its implementing administrative orders, contending that it […]

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How does a bike motivate my little sister to do well at school?

When Papa got sick and later passed away, I noticed that our youngest sister was not that motivated enough to perform well at school. She was absent from her classes often, was in and out of the hospital for stomach ache, fever or cough, and her school ratings dropped. Her grades were still fair enough, […]

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