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FINALS > RIPH FINALS: CONSTITUTION & TAXATION > Flashcards

RIPH FINALS: CONSTITUTION & TAXATION Flashcards

1
Q
  • state-government was referred to as the “______________”. (PRECOLONIAL PHILIPPINES)
A

barangay

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2
Q

the ______________ was maker and impementer of laws, the chief’s power was also emphasized on the realm of military, and decided on the fields of commerce, politics, religion, and judiciary.

  • In communities where the datu assume the role of a judge sanctions and punishment differed to each ________________ of committed.
A

chief datu, or raja (PRECOLONIAL PHILIPPINES)

Level of crime

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3
Q

Most crimes such as ____________ and ____________ were punished with a fine, often a heavy one inflicted on the criminal’s whole family

A

criminal & civil cases

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4
Q
  • the “first” constitution of the Philppines
A

Constitution of Biak-na-Bato (1897)

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5
Q

On ___________ at Biak-na-bato in the town of ____________ in ___________, as he tide of war and negotiation ongoing

A

Nov. 1, 1897

San Miguel de Mayumo

Bulacan

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6
Q

__________- declared the Biak-na-bato republic.

A

Aguinaldo

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7
Q

the republics constitution was drafted by ___________ & ____________

A

Isabelo artacho & Felix ferrer

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8
Q

(OFFICERS OF THE SUPREME COUNCIL OF BIAK-NA-BATO)

President

A

Emilio Aguinaldo

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9
Q

(OFFICERS OF THE SUPREME COUNCIL OF BIAK-NA-BATO)

Vice president

A

Mariano Trias

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10
Q

(OFFICERS OF THE SUPREME COUNCIL OF BIAK-NA-BATO)

Secretary of Foreign Affair

A

Antonio Montenegro

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11
Q

(OFFICERS OF THE SUPREME COUNCIL OF BIAK-NA-BATO)

Secretary of the interior

A

Isabelo Artacho

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12
Q

(OFFICERS OF THE SUPREME COUNCIL OF BIAK-NA-BATO)

secretary of war

A

Emiliano Riego de dios

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13
Q

(OFFICERS OF THE SUPREME COUNCIL OF BIAK-NA-BATO)

secretary of the treasury

A

Baldomero Aguinaldo

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14
Q

The first constitution

A

Malolos Constitution

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15
Q

On _________ the philippines was involved in the war between the u.s and spain. when the war reached its conclusion which manifested in spain’s admission of defeat, neither the two combatants or powerful states recognized the legitimacy of the filipino revolutionaries who had declared independence on _________

A

Feb. 5, 1898

June 12

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16
Q

(1973 CONSTITUTION)

In the _____________________, the revolutionaries sided with the Americans, hoping that, with the defeat of Spain, independence would be granted by the US to the Philippines.

This, however, did not happen. After Spain ceded (or sold) the islands to the United States in the Treaty of Paris, the US immediately proceeded to brutally suppress the Philippine independence movement.

A

Spanish-American War of 1898

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17
Q

The ______________, promulgated after Marcos’ declaration of martial law, was supposed to introduce a ____________________. _________________- was vested in a National Assembly whose members were elected for _______________.

  • The _________was ideally supposed to be elected as the ________________________________- from the Members of the National Assembly for a six-year term and could be re-elected to an unlimited number of terms. Upon election, the President ceased to be a member of the National Assembly.
A

1973 Constitution

parliamentary-style government

Legislative power

six-year terms
____________________
President

symbolic and purely ceremonial head of state

18
Q

During his term, the _________was not allowed to be a member of a political party or hold any other office. ___________ was meant to be exercised by the ________ who was also elected from the Members of the National Assembly.

  • The ____________ was the head of government and Commander-in-Chief of the armed forces. This constitution was subsequently amended four times.
A

President

Executive power

Prime Minister
__________________
Prime Minister

19
Q

(The 1986 Freedom Constitution)

  • In 1986, following the People Power Revolution which ousted Ferdinand E. Marcos as president, and following on her own inauguration, ____________ issued Proclamation No. 3, declaring a national policy to implement the reforms mandated by the people, protecting their basic rights, adopting a provisional constitution, and providing for an orderly translation to a government under a new constitution.
A

Corazon C. Aquino

20
Q

____________ . No person shall be deprived of life, liberty, or property without due process of law, nor shall any person be denied the equal protection of the laws. (you’re innocent until proven guilty)

A

ARTICLE III

Bill of Rights
SECTION 1

21
Q

SECTION 1. The following are citizens of the Philippines:

(1) Those who are citizens of the Philippines at the time of the adoption of this Constitution;

(2) Those whose fathers or mothers are citizens of the Philippines,

(3) Those born before January 17, 1973, of Filipino mothers, who elect Philippine citizenship upon reaching the age of majority, and

(4) Those who are naturalized in accordance with law.

SECTION 2. Natural-born citizens are those who are citizens of the Philippines from birth without having to perform any act to acquire or perfect their Philippine citizenship.. Those who elect Philippine citizenship in accordance with paragraph (3), Section 1 hereof shall be deemed natural-born citizens.

SECTION 3. Philippine citizenship may be lost or reacquired in the manner provided by law.

SECTION 4. Citizens of the Philippines who marry aliens shall retain their citizenship, unless by their act or omission they are deemed, under the law, to have renounced it.

SECTION 5. Dual allegiance of citizens is inimical to the national interest and shall be dealt with by law.

A

ARTICLE IV

Citizenship

22
Q

SECTION 1. Suffrage may be exercised by all citizens of the Philippines not otherwise disqualified by law, who are at least eighteen years of age, and who shall have resided in the Philippines for at least one year and in the place wherein they propose to vote for at least six months immediately preceding the election. No literacy, property, or other substantive requirement shall be imposed on the exercise of suffrage.

SECTION 2. The Congress shall provide a system for securing the secrecy and sanctity of the ballot as well as a system for absentee voting by qualified Filipinos abroad.

The Congress shall also design a procedure for the disabled and the illiterates to vote without the assistance of other persons. Until then, they shall be allowed to vote under existing laws and such rules as the Commission on Elections may promulgate to protect the secrecy of the ballot

A

ARTICLE V

Suffrage

23
Q

4.3. Taxation: The Fundamentals of Taxation and Some Features of the TRAIN Law

Fundamentals of Taxation

The beginning of the idea of taxation cannot be dated in the continuum of our history. It came as a ______________ for the government.

The _______________ as a comprehensive and general system is a recent phenomenon resulting from the evolution of taxes and increasing state-economy relationship. A tax law is a body of rules passed by the _________________ of which the government acquires a claim or property as a matter of legal duty or obligation by operation of law.

Taxation may be defined then, as the ____________________ to impose burden or charges upon persons, property or property rights for the use and support of government in order to enable it to discharge its function

A

matter of survival

development of tax law

legislature by virtue
__________________
power of the sovereign

24
Q

The power of taxation is both inherent and legislative in character because it has been reserved by the State for it to exercise. It is an essential and inherent attribute of sovereignty, belonging as a matter if right to every independent government. The government possesses it without being conferred by the people. The power is inherent because the sustenance of government requires contribution from them.

The power of taxation is legislative in character because only the legislature can make tax laws. It is an exercise of the high act of sovereignty to be performed only by the legislature upon consideration of the policy, necessity and public welfare. Having the power to tax, it must also possess the sole power to prescribe the means by which the tax shall be collected, and designate the officers through whom it shall be enforced.

A

Nature of Taxation Power

25
Q

The primary purpose of taxation is to raise revenues for public needs so that the people may be enabled to live in a civilized society. It also serves a variety of purpose. It may be increased in order to stabilize prices and stimulate greater production; taxes on imports may be increased to

A

Purpose of Taxation

26
Q

The power of taxation originated from the theory that the existence of a government is a necessity. No government, whether democratic or despotic, can exist without resources to finance its operations. A true tax is an exaction for revenue that is for the support of the government.

A

Basis of Taxation

27
Q

(Basis of Taxation)

Inherent Limitations of the Power of Taxation

  1. ______________________ - A tax is for public purposes where it is for the support of the government, or any of the recognized objects of the government, or where it will directly promote the welfare of the community in equal measure.
A

Limitation of public purpose

28
Q

(Basis of Taxation)

  1. ____________________ - The general rule is that sovereignty of a state extends only as far as its territorial jurisdiction. It follows that its taxing power does not extend beyond its territorial limits, but within its limit, it may tax persons, property, income or business.
A

Limitation of territorial jurisdiction

29
Q

(Basis of Taxation)

  1. ____________________ - Double taxation may be understood as direct duplicate taxation which means taxing twice by the same public authority for the same purpose during the taxing period of some of the property in the territory in which the tax is paid without taking all of them a second time.
A

Limitation of double taxation

30
Q

(Basis of Taxation)

  1. _____________________- The constitution provides that sovereignty resides in the people and all government authority emanates from them. Under a republican form of government, the people created a legislative department for the exercise of their legislative power in the manner in which those rules shall be given effect. The power cannot be delegated to the President and to local government. However, it may be delegated to the municipal corporations which are the instrumentalities of the state for the better administration of the government in matters of local concerns.
A

Limitation of non-delegation of taxing power

31
Q

(Basis of Taxation)

  1. ______________________- The general rule is that agencies and instrumentalities of the government are exempted from taxation
A

Limitation of exemption of government agency or instrumentality

32
Q

Essential Characteristics of Taxes

A
  1. It is an enforced contribution
  2. It is exacted pursuant to legislative authority
  3. It is contribution in money
  4. It is levied upon person, property and property rights
  5. It is for the purpose of raising revenue
  6. It must be for public purpose
  7. It must be proportionate in character
33
Q

Classification of Taxes

  1. According to PURPOSE

a. _____________ - designed to raise revenues for governmental needs.

Ex. Percentage tax on locally manufactured commodities

b. ____________ - designed to achieve some social and economic goals irrespective of whether revenue is actually raised or not. Ex. protective tariff or custom duties

A

Fiscal Taxes

Regulatory Taxes

34
Q
  1. According to OBJECT

a. __________________ - imposed on individuals within the jurisdiction of the taxing power, without regard to the amount of their property or occupation in which they are engaged.

Ex. residence tax

b. __________________ - computed upon the valuation of property and assessed at the I owner’s domicile, although privileges may be included in the valuations

A

Personal, Captivation or Poll Tax

Property Taxes

35
Q
  1. According to OBJECT

c. _______________ - imposed directly by the legislature and the sum is measured by the amount of business done or the extent to which the privilege has been enjoyed or exercised.

A

Excise Tax

36
Q
  1. According to SUBJECT

a. ______________ - when the person on whom the tax is imposed absorbs the tax or bears it.

Ex. income tax

b. ______________ - charge paid by a person other than the one on whom it is legally imposed.

Ex. value-added tax

A

Direct Tax

Indirect Tax

37
Q
  1. According to determination of amount

a. _________________ by the hear or member, or by some standards of weight and measurement, and requires no assessment other than a listing or classification of the subjects to be taxed

Ex. excise taxes on wines and liquors

b. ________________- of fixed proportion, of the value of the property with respect to which the taxes are assessed, and require the intervention of assessors to appraise the value of such property before the amount due from each taxpayer can be determined. Ex. real state tax, excise tax on cigars and cigarettes

A

Specific Tax of fixed amount

Ad Valorem Tax

38
Q
  1. According to authority imposing the tax

a. _______________ -levied and collected by the national government

Ex. income tax

b. ______________ - levied and collected by the municipal government

Ex. real state tax

A

National Taxes

Municipal Tax

39
Q
  1. According to RATE

a. ________________ - based on a fixed percentage regardless of the amount of income, property or other bases to be taxed, a single rate being applied to different objects with different values.

b. ________________ - the tax rate increases as the tax base increases.

Ex. income tax

c. _________________ -the effective rate decreases as the base increases.

Ex. value-added tax

A

Proportional Tax

Progressive Tax

Regressive Tax

40
Q

REFORM ACCELERATION AND INCLUSION (TRAIN) Law. Example given here is the income tax.

Background

On ________________, the President signed into law Package I of the ____________________________ (“TRAIN”) bill otherwise known as Republic Act No. 10963.

The law contains amendments to several provisions of the National Internal Revenue Code of ______. It shall take effect on January 1, 2018, following its complete publication in the Official Gazette or in at least one newspaper of general circulation. The law was published in the Official Gazette on December 27, 2017.

  1. Tax Schedule Effective January 1, 2018 until December 31, 2022
    ________________________________________________
  2. Minimum Wage Earner

Statutory minimum wage rates are EXEMPTED from income tax.

Also exempted are the holiday pay, overtime pay, night shift differential pay and hazard
________________________________________________ 3. 13th Month Pay and Other Benefits

Maximum of P90,000
________________________________________________
4. Personal and Additional Exemptions

NONE - already included in the P250,000 exempt from income tax

repeals Sec. 33(A) of the Magna Carta for Persons with Disability, Sec.22(B) of the

A

December 19, 2017

“Tax Reform for Acceleration and Inclusion”

1997

41
Q

EXAMPLE: COMPUTATION TAX

Income: 50,000 a month

50 x 12 = 600
(lagpas ng 250k - taxable)

  • If your annual salary is 250k & below = you’re not subject to taxation
  • If your annual salary is beyond 250k = taxable

The more income you’ve got, the more tax you’ll pay

A

250k & below = you’re not subject to taxation

beyond 250k = taxable

FINALS (15 decks)

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