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LIMITATIONS
CONSTITUTIONAL LIMITATIONS
Two Kinds:
1. Substantive due process
2. Procedural due process
DUE PROCESS CLAUSE
Cases:
1. In Gomez v. Palomar, 25 SCRA 827, the
constitutionality of RA 1635 implementing the
special Anti-TB stamp and its implementing AO
was assailed for violation of the equal protection
clause because it constitutes mail users into a
class for the purpose of the tax while leaving
untaxed the rest of the population and even
among postal patrons the statute
discriminatorily grants exemptions.
EQUAL PROTECTION OF THE LAW
Cases:
1. The Court ruled that RA 1635 is valid. The
legislature has the inherent power to select
the subject of taxation and to grant
exemptions. The classification of mail
users is based on the ability to pay, the
enjoyment of a privilege and on
administrative convenience. Tax
exemptions have never been thought of as
raising issues under the equal protection
EQUAL PROTECTION OF THE LAW
Cases:
2. In Eastern Theatrical Co. v. Victor Alfonso, 83
Phil. 852, 12 corporations engaged in the motion
picture business, contested the validity of Ord. No.
2958 of the City of Manila, which imposes a fee on the
price of every admission ticket sold by
cinematographers, etc. Petitioners argued that the
ordinance does not tax “many more kinds of
amusements” than those therein specified, such as
“race tracks, cockpits, cabarets, concert halls,
circuses, and other places of amusement.
EQUAL PROTECTION OF THE LAW
Cases:
Cases:
3. Ordinance No. 4, Series of 1964 imposing a municipal tax
equivalent to one percentum (1%) per export sale to the USA
and other foreign countries on any and all productions of
centrifugal sugar milled at the Ormoc Sugar Co. was assailed for
being violative of the equal protection clause and the rule on
uniformity of taxation. The Court declared the ordinance as
unconstitutional. A perusal of the requisites for a valid
classification shows that the questioned ordinance does not
meet them, for it taxes only centrifugal sugar produced and
exported by the Ormoc Sugar Co. and none other.
EQUAL PROTECTION OF THE LAW
Cases:
4. In South Luzon Drug Corporation v. DSWD, et.al.,
G.R. No. 199669, April 25, 2017, the petitioner argues
that R.A. Nos. 9257 [Expanded Senior Citizens Act of 2003]
and 9442 [Magna Carta for Disabled Persons] are violative
of the equal protection clause in that it failed to distinguish
between those who have the capacity to pay and those
who do not, in granting the 20% discount. R.A. No. 9257, in
particular, removed the income qualification in R.A. No.
7432 of'₱60,000.00 per annum before a senior citizen may
be entitled to the 20% discount.
EQUAL PROTECTION OF THE LAW
Cases:
4. SC: The contention lacks merit. The petitioner's
argument is dismissive of the reasonable
qualification on which the subject laws were based.
The equal protection clause is not infringed by
legislation which applies only to those persons falling
within a specified class. If the groupings are
characterized by substantial distinctions that make
real differences, one class may be treated and
regulated differently from another.
EQUAL PROTECTION OF THE LAW
Cases:
4. SC: To recognize all senior citizens as a group, without
distinction as to income, is a valid classification. The
Constitution itself considered the elderly as a class of their
own and deemed it a priority to address their needs. When
the Constitution declared its intention to prioritize the
predicament of the underprivileged sick, elderly, disabled,
women, and children,71 it did not make any reservation as
to income, race, religion or any other personal
circumstances. It was a blanket privilege afforded the
group of citizens in the enumeration in view of the
vulnerability of their class.
UNIFORMITY OF TAXATION
Tax should be strictly proportional to the Means that persons or things belonging
relative value of the property. to the same class shall be taxed at the
same rate.
UNIFORMITY OF TAXATION
Cases:
1. Casanova v. Hord, 8 Phil. 125: The
grant by the Spanish Government to the
plaintiff constituted a contract the obligation
of which declares that no other taxes be
imposed on those mining claims.
NON-IMPAIRMENT CLAUSE
Cases:
2. Tolentino v. Secretary of Finance: The
Contract Clause has never been thought of as
a limitation on the exercise of the State’s
power of taxation save only where a tax
exemption has been granted for a valid
consideration.
NON-IMPAIRMENT CLAUSE
Cases:
3. Cagayan Electric Power and Light Co., Inc. v. CIR,
138 SCRA 629: The non-impairment clause does not
apply to public utility franchises. Art. XII, Sec. 11 of the
1987 Constitution mandates that no public utility franchise
or right shall be granted “except under the condition
that it shall be subject to amendment, alteration, or
repeal by Congress when the common good so
requires.”
NON-IMPRISONMENT FOR NON-PAYMENT
OF POLL TAX