Taxation & Constitution Flashcards
1
Q
the whole number of people or inhabitants in a country or region
A
POPULATION
2
Q
is the system to govern a state or community
A
GOVERNMENT
3
Q
a geographic area belonging to or under
the jurisdiction of a governmental authority
A
TERRITORY
4
Q
authority, in the decision-making process of the state
A
SOVEREIGNTY
5
Q
The power of the State to regulate Liberty, and
property for the promotion of the general welfare.
A
POLICE POWER
6
Q
“salus populi est suprema lex” –
A
The welfare of the people is the supreme law.
7
Q
to forcibly acquire private property, upon payment of just compensation, for some intended public use.
A
POWER OF EMINENT DOMAIN
8
Q
to demand from the members of the society their proportionate share or contribution in the maintenance of the government. It is a mode of raising revenue for public purposes.
A
POWER OF TAXATION
9
Q
mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the
costs of general government services, goods, and activities.
A
TAX
10
Q
practice of collecting taxes (money) from citizens based on their earnings and property.
A
TAXATION
11
Q
a tax on the production, sale or consumption of a commodity in a country.
A
Excise Tax
12
Q
a percentage of the total cost of a good or service.
A
Value Added Tax
13
Q
Taxes on imported goods; imposed with the aim of strengthening domestic businesses.
A
Tariff or Import Duty
14
Q
tax paid on property owned by an individual or other legal entity, such as a corporation.
A
Property Tax
15
Q
paid in place of residence of the individual or in the place where the principal office of the juridical entity is located.
A
Community Tax
16
Q
percentage of generated income that is relinquished
A
Income Tax
17
Q
person legally authorized to practice his profession shall pay the professional tax to the province where he practices his/her profession
A
Professional Tax
18
Q
signed in to law by Former President Duterte on December 19, 2017 in Malacañang.
A
RA 10963
19
Q
due to failure or refusal to pay
A
CIVIL LIABILITY
20
Q
PURPOSE OF TAXATION
A
- Reduction of Social Inequality
- Encourage the Growth of Local Industries
- Protection of Local Industries Against Unfair competition Implementation of the Police Power
21
Q
s to generate revenue while license fees are imposed for regulatory purposes.
A
TAXING POWER
22
Q
a demand of proprietorship, an amount charged for the maintenance of the property used
A
Toll
23
Q
demand of sovereignty for the purpose of raising revenue.
A
tax
24
Q
punishment for the commission of a crime.
A
penalty
25
is an immunity from civil liability only. It is an immunity or privilege, a freedom from charge or burden of which others are subjected.
TAX EXEMPTION
26
is an immunity from all criminal and civil obligations arising from non-payment of taxes.
TAX AMNESTY
27
“CONGRESS SHALL EVOLVE A
PROGRESSIVE SYSTEM OF TAXATION.”
ART. 6 SEC. 28 (1) PHILIPPINE CONSTITUTION
28
“NO LAW GRANTING ANY TAX EXEMPTION SHALL BE PASSED WITHOUT THE CONCURRENCE OF A MAJORITY OF ALL MEMBERS OF CONGRESS.”
ART. 6 SEC. 28 (4) PHILIPPINE CONSTITUTION
29
“CHARITABLE INSTITUTIONS, CHURCHES, AND PARSONAGES OR CONVENTS APPURTENANT THERETO, MOSQUES, NON- PROFIT CEMETERIES, AND ALL LANDS, BUILDINGS, AND IMPROVEMENTS ACTUALLY, DIRECTLY, AND EXCLUSIVELY USED FOR RELIGIOUS, CHARITABLE, OR EDUCATIONAL PURPOSES SHALL BE EXEMPT FROM TAXATION.”
ART. 6 SEC. 28 (3) PHILIPPINE CONSTITUTION
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a set of rules that guide a country, state, or other political organization works.
CONSTITUTION
31
Responsibilities
Power
32
Rights of the People
Branches
33
1. Popular Representative Government
2. Unicameral Legislator
3. Separation of Church and State
4. Bill of Rights
5. Compulsory and Free Basic Education
Malolos (1899) Constitution
34
1. Bicameral Legislator
2. 4 year term of President and Vice 3. President without re-election
4. Right to Vote 21+ male citizens Extended to Woman
Commonwealth (1935) Constitution
35
Strong Executive Powers Unicameral National Assembly
1943 Constitution
36
Strong Executive Powers Unicameral National Assembly
1943 Constitution
37
1. Parliamentary Government
2. Legislative powers was vested in unicameral National Assembly elected by the people.
3. Legalized all decree, proclamation, and orders of President.
1973 AMENDMENTS
38
1.The National Assembly was replaced by the Interim Batasang Pambansa.
2. President would became the Prime Minister exercised legi
1976 AMENDMENTS
39
1. The verbatim copy of 1973 Constitutions minus the provision on the Batasang Pambansa
2. Aquino vested herself both executive and legislative powers
3. A transitional constitution that lasted for a year
FREEDOM CONSTITUTION
40
The national territory comprises the Philippine archipelago, with all the islands and waters embraced therein, and all other territories over which the Philippines has sovereignty or jurisdiction, consisting of its terrestrial, fluvial, and aerial domains, including its territorial sea, the seabed, the subsoil, the insular shelves, and other submarine areas.
Article I: National Territory
41
Article lays out basic social and political creed of the Philippines, particularly the implementation of the constitution and sets forth the objectives of the government.
Article II: Declaration of Principles and State Policies
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enumerates specific protections against the abuse of state power, most of which are similar to the provisions of the U.S. Constitutions.
Article III: Bill of Rights
41
Article: Provides for a presidential form of government where the executive power is vested on the President. It provides for the qualification, terms of office, election, and power and functions of the President. It also provides for a Vice President and for the presidential line of succession.
Article VII: Executive Department
41
1. It enumerates the kinds of Citizens: Natural-born citizen and Naturalized Citizens.
- Jus sanguinis
- Jus soli
2. Natural-born citizenship forms an important part of political system since they are eligible to hold high offices.
Article IV: Citizenship
41
Article:
- Provides for a bicameral legislature called Congress composed of the Senate and the House of Representatives.
- It vests upon Congress, among others, the power of investigation and inquiry in aid of legislation, the power to declare the existence of state of war, the power of the pursue, the power of taxation, and the power eminent of domain.
Article VI: Legislative Department
42
Article: mandates various age and residence qualifications to vote and a system of secret ballots and absentee voting. It also mandates a procedure for overseas and disabled and illiterate Filipinos to vote.
Article V: Suffrage
42
Article:
- Provides the judicial power upon the Supreme Court and other lower courts as may be established by law (by Congress). the President may only appoint nominees pre-selected by the Judicial and Bar Council, a body composed of the Chief Justice of the Supreme Court, the Secretary of Justice, the Chairs of the Senate and House Committees on Justice, and representatives from the legal profession.
Article VIII: Judicial Department
42
Articles: It pursues for local autonomy and mandates Congress to enact a law for the local government, now currently the Local Government Code.
Article X: Local Government
43
Article: It establishes three constitutional commissions: the Civil Service Commission, the Commission on Elections, and the Commission of Audit.
Article IX: Constitutional Commissions
43
Article: Section 1. Public office is a public trust. Public officers and employees must, at all times, be accountable to the people, serve them with utmost responsibility, integrity, loyalty, and efficiency; act with patriotism and justice, and lead modest lives.
Article XI: Accountability of public officers
44
Article: Section 1. The Congress shall give highest priority to the enactment of measures that protect and enhance the right of all the people to human dignity, reduce social, economic, and political inequalities, and remove cultural inequities by equitably diffusing wealth and political power for the common good.
Article XIII: Social Justice and Human Rights
45
Article: Section 1. The State shall protect and promote the right of all citizens to quality education at all levels and shall take appropriate steps to make such education accessible to all.
Article XIV: Education, Science and Technology, Arts, Culture and Sports
46
Article: Section 1. The State recognized the Filipino family as the foundation of the nation. Accordingly, it shall strengthen its solidarity and actively promote its total development.
Article XV: Family
47
Article: Section 1. The Flag of the Philippines shall be red, white, and blue, with a sun and three stars, as consecrated and honored by the people and recognized by law.
Article XVI: General Provisions
48
article:
- Section 1. Any amendment to, or revision of,this Constitutions may be proposed by:
(1) The Congress, upon a vote of three- fourths of all its Members; or
(2) A Constitutional Convention
Article XVII: Amendments or Revisions
49
article:
- Section 1. The first elections of Members of the Congress under this Constitution shall be held on the second Monday of May, 1987.
- The first local elections shall be held on a date to be determined by the President, which may simultaneous with the election of the Members of the Congress. It shall include the election of all Members of the city or municipal councils in the Metrolitan Manila area.
Article XVIII: Transitory Provisions
50
ARTICLE III:
The privacy of communication and correspondence shall be inviolable.
SEC 3
50
ARTICLE III: No law shall be passed abridging the freedom of speech, of expression, or of the press, or the right of the people peaceably to assemble and petition the government for redress of grievances.
SEC 4
50
article III:
Rights against Unreasonable searches and seizures.
SEC 2
50
ARTICLE III: Freedom of Religion
SEC 5
50
ARTICLE III: The liberty of abode & the right to travel
SEC 6
50
ARTICLE III: The right to form associations
Section 8
50
ARTICLE III: The right to information.
SEC 7
50
ARTICLE III: The right to just compensation
SEC 9
50
ARTICLE III: NON IMPAIRMENT CLAUSE
SEC 10
50
ARTICLE III: FREE ACCESS TO COURT
SEC 11
50
ARTICLE III: RIGHTS OF PERSON UNDER CUSTODIAL INVESTIGATION (MIRANDA RIGHTS)
SEC 12
51
ARC. III: THE RIGHT TO BAIL AND EXCESSIVE BAIL
SEC 13
51
ARC III: THE RIGJT TO POLITICAL BELIEFS AND ASPIRATION
SEC 18
51
ARC III: THE RIGHTS OF ACCUSED
SEC 14
51
ARC III: RIGHTS AGAINST SELF-INCRIMINATION
SEC 17
52
ARC III: RIGHT TO SPEEDY DISPOSITION OF CASE
SEC 16
52
ARC: WRIT OF HABEAS CORPUS
SEC 15
53
ARC III: Rights against double jeopardy
SEC 21
53
ARC III: The prohibition against cruel, degrading or inhuman punishment.
Section 19.
53
ARC: Non-Imprisonment of Debts
Section 20.
54
ARC III: Ex-post facto law and bill of attainer
SEC 22
55
Article:
Section 1. The goals of the national economy are a more equitable distribution of opportunities, income, and wealth; a sustained increase in the amount of goods and services produces by the nation for the benefit of the people; and an expanding productivity as the key to raising the quality of life for all, especially the underprivileged.
Article XII: National economy and patrimony
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