CHAPTER 13 Taxation In The Philippine

Setting

CLASSIFICATION OF TAXES

As to subject matter or object:1.PERSONAL,POLL OR CAPITATION TAX Tax of a fixed amount imposed on person residing within a specified territory whether citizens or not ,without regard to their property or the occupation or business in which they may be engaged.

2.PROPERTY TAX Tax imposed on property ,real or personal ,in proportion to its value or accordance with some other reasonable method or apportionment.

3.EXCISE TAX A charge imposed upon the performance of an act ,the enjoyment of a privilege or engaging in an occupation.

As To Purpose:1.GENERAL/FISCAL/REVENUE TAX is that imposed for the purpose of raising public funds for the service of the government.2.SPECIAL/REGULATORY TAX is imposed primarily for the regulation of useful or non-useful occupation or enterprises and secondarily only for the purpose of raising public funds.

As To Who Bears The Burden:1.DIRECT TAX Demanded from the person who also shoulders the burden of the tax.2.INDIRECT TAX Demanded from a person in the expectation and intention that he/she shall indemnify himself or herself at the expense of another ,falling finally upon the ultimate purchaser or consumer.

As To Scope Of The Tax:

1.NATIONAL TAX imposed by the national government.2.LOCAL TAX imposed by municipal corporations or local government units (LGU’s).

As To The Determination Of Amount:1.SPECIFIC TAX is a tax of a fixed amount imposd by the head or number or by some other standard of weight or measurement.

2.AD VALOREM TAX a tax of a fixed proportion of the value of the property with respect to which the tax is assessed.

As To Gradation Or Rate:1.PROPORTIONAL TAX Tax based on a fixed percentage of the amount of the property receipts or other basis to the taxed.2.PROGRESSIVE OR GRADUATED TAX A Tax the rate of which increases as the tax base or bracket increases.3.REGRESSIVE TAX A tax the rate of which decreases as the tax base or bracket increases.

Processes that are included or embodied in the term ‘’TAXATION’’1.Levying or imposition of the tax which is a legislative act.2.Collection of the tax levied which is essentially administrative in character.

MATTERS WITHIN THE COMPETENCE OF THE LEGISLATIVE1.The subject or object to be taxed.2.The purpose of the tax so long as it is a public purpose.3.The amount of rate of the tax.4.The manner ,means , and agencies of collection of the tax.

TAX PAYER’S SUIT A case where the act complained of directly involves the illegal disbursement of public funds derived from taxation.

CASE ANALYSIS In this case the petitioner filed a taxpayers suit to compel the COMELEC to schedule a special election for vacancies in the Batasang Pambansa.

DELEGATION TO LOCAL GOVERNMENT UNITS OF LG imposed taxes and fees is always subject to the limitations which congress may provide ,the former having no inherent power to tax.