Professional Documents
Culture Documents
LIMITATIONS
Example of compliance:
Different
Example of violation:
Property
tax on motor vehicles using the streets of Manila, payable only by Manila resident owners.
Meaning of uniformity in taxation all taxable articles/properties of the same class shall be taxed at the same rate. Example of compliance:
Tax
Art. III, Sec. 10, Constitution: No law impairing the obligation of contracts shall be passed. Meaning: The obligation of a contract is impaired when its terms or conditions are changed by law thereby weakening the position of one party.
Art. III, sec. 5, Constitution: No law shall be made respecting an establishment of religion, or prohibiting the free exercise thereof. X x x
Example of violation: Imposition of license fees on the distribution and sale of bibles and other religious materials by a religious corporation.
Application:
TAX.
Coverage of exemption: includes CONCEPT OF INCIDENTAL USE the exemption extends to facilities which are incidental or reasonably necessary for the accomplishment of the purpose.
Art. XIV, sec. 4(3), Constitution: All revenues and assets of non-stock non-profit educational institutions used actually, directly and exclusively for educational purposes shall be exempt from taxes and duties.
Application: Income tax and property tax
Art. XIV, sec.4(4), Constitution: all grants, endowments, donations or contributions used actually, directly and exclusively for educational purposes shall be exempt from tax. Application: Donors tax