When shall laws in the Philippines take effect?

CIVIL CODE OF THE PHILIPPINES ART.2 Laws shall take effect after fifteen (15) days following the completion of their publication either in the Official Gazette, or in a newspaper of general circulation in the Philippines, unless it is otherwise provided. (As amended by E.O 200) Notes: General Rule: Laws in the Philippines take effect after […]

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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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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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Understanding years, months, days or nights provided by laws

Civil Code of the Philippines (Art 13) When the laws speak of years, months or nights, it shall be understood that years are of three hundred sixty-five days each; months, of thirdy days; days, of twenty-four hours; and nights, from sunset to sunrise. If months are designated by their name, they shall be computed by […]

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