Lesson 2. Constitutional

Question 1

No one should be deprived of his life, liberty, or property without due process of law. Tax laws should neither be harsh nor oppressive.

Answer 1

Observance of Due Process of Law

Question 2

Two aspects of due process

Answer 2

1. Substantive Due Process
2. Procedural Due Process

Question 3

Tax must be imposed only for public purpose, collected only under authority of a valid law and only by taxing power having jurisdiction.

Answer 3

Substantive Due Process

Question 4

There should be no arbitrariness in assessment and collection of taxes, and the government shall observe the taxpayer’s right to notice and hearing.

Answer 4

Procedural Due Process