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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What is the “Doctrine of Stare Decises” and “Ratio decidendi?”

Doctrine of Stare Decises is also known as the Doctrine of Precedents. It is a legal principle which sets that “judicial decisions applying or interpreting the laws or the Constitution shall form part of the legal system of the Philippines.” (Art.8, Civil Code of the Philippines) In Investopedia, Doctrine of Stare Decises is defined as […]

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Can rights be waived?

Civil Code of the Philippines Art.6. Rights may be waived, unless the waiver is contrary to LAW, PUBLIC ORDER, PUBLIC POLICY, MORALS, or GOOD CUSTOMS or PREJUDICIAL TO A THIRD PERSON with a right recognized by law. Notes: General Rule: Rights may be waived Exception: contrary to LP- PuMoGoP Law Public Order Public Policy Morals […]

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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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