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Constitutional Limitations 1. Due Process of Law

The document discusses constitutional limitations on taxation based on due process. It summarizes that taxes must be based on valid laws, cannot amount to confiscation of property, and cannot be arbitrary. It then discusses a case where petitioners challenged a simplified income tax scheme as unconstitutional based on equal protection. The court held that the tax law was constitutional as tax uniformity only requires similar treatment of similar objects of taxation, and classification is allowed if based on substantial distinctions germane to the law's purpose. The due process clause could only be invoked if the tax power was exercised in violation of inherent or constitutional limitations, which did not occur in this case.

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27 views1 page

Constitutional Limitations 1. Due Process of Law

The document discusses constitutional limitations on taxation based on due process. It summarizes that taxes must be based on valid laws, cannot amount to confiscation of property, and cannot be arbitrary. It then discusses a case where petitioners challenged a simplified income tax scheme as unconstitutional based on equal protection. The court held that the tax law was constitutional as tax uniformity only requires similar treatment of similar objects of taxation, and classification is allowed if based on substantial distinctions germane to the law's purpose. The due process clause could only be invoked if the tax power was exercised in violation of inherent or constitutional limitations, which did not occur in this case.

Uploaded by

Meg Bobadilla
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as DOCX, PDF, TXT or read online on Scribd
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CONSTITUTIONAL LIMITATIONS

1. DUE PROCESS OF LAW


 There must be a valid law
 Tax measure should not be unconscionable and unjust as to amount to confiscation of
property.
 Tax statute must not be arbitrary as to find no support in the Constitution.

Sec. 1 Art. III 1987 - 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.

Tan v. Del Rosario, supra – (SNITS);

FACTS: Petitioners challenge the constitutionality of RA 7496 or the simplified income taxation
scheme (SNIT) under Arts (26) and (28) and III (1). The SNIT contained changes in the tax schedules
and different treatment in the professionals which petitioners assail as unconstitutional for being
isolative of the equal protection clause in the constitution. Petitioner contends that the tile of House
Bill No. 34314 progenitor of RA 7496, is a misnomer or, at least, deficient for being merely entitled,
“Simplified Net Income Taxation Scheme for the Self-Employed and Professional Engaged in the
Practice of their Profession”.

HELD: Tax law is constitutional. Uniformity of taxation, like the hindered concept of equal protection,
merely require that all subjects or objects of taxation similarly situated are to be treated alike both
privileges and liabilities. Uniformity, does not offend classification as long as it rest on substantial
distinctions, it is germane to the purpose of the law. It is not limited to existing only and must apply
equally to all members of the same class. The due process clause may correctly be invoked only when
there is a clear contravention of inherent or constitutional limitations in the exercise of the tax power.
No such transgression is evident to us.

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