Question

Explain the constitutionality of taxation and summarize the Philippine Tax Law and Taxes..bases on latest "Trail" Law

Answer 1

Constitution of Taxation in Philiphines:

The practice of codification was retained during the period of American Occupation of the Philippine Islands, even though the United States was a common law jurisdiction. However, during that same period, many common law principles found their way into the legal system by way of legislation and by judicial pronouncements. Judicial precedents of the Philippine Supreme Court were accepted as binding, a practice more attuned to common law jurisdictions. Eventually, the Philippine legal system emerged in such a way that while the practice of codification remained popular, the courts were not barred from invoking principles developed under the common law, or from employing methods of statutory construction in order to arrive at an interpretation of the codal provisions that would be binding in itself in Philippine law.

The amendment of Philippine legal codes is accomplished through the passage of Republic Acts. Republic Acts have also been utilized to enact legislation on areas where the legal codes have proven insufficient. For example, while the possession of narcotics had been penalized under the 1930s Revised Penal Code, the wider attention drawn to illegal drugs in the 1960s and the 1970s led to new legislation increasing the penalties for possession and trafficking of narcotics. Instead of enacting amendments to the Revised Penal Code, Congress chose instead to enact a special law, the Dangerous Drugs Act of 1972.

Philippine legal codes:

• The administrative Code of 1987:The Administrative Code “incorporates in a unified document the major structural, functional and procedural principles and rules of governance.” Its primary function is to prescribe the standards, guidelines and practices within the executive branch of government.
• Child and Youth Welfare Code
• Civil Code:The Civil Code governs private law in the Philippines, including obligations and contracts, succession, torts and damages, property. It was enacted in 1950. Book I of the Civil Code, which governed marriage and family law, was supplanted by the Family Code in 1987.
• The Corporation Code:The Corporation Code provides for the rules and regulations in the establishment and operation of stock and non-stock corporations in the Philippines. It was enacted in 1978.
• Family Code:Superseded which governed marriage and family law.
• Intellectual Property Code:The Intellectual Property Code governs the protection of intellectual property in the Philippines. Initially, the legal protection of intellectual property was contained in a few provisions in the Civil Code. However, the growing concern over intellectual property protection led to the passage of more comprehensive special laws until the final codification of intellectual property law through the Code, enacted in 1997.
• Labor Code:The Labor Code, enacted in 1974, governs employment practices and labor relations in the Philippines.
• Local Government Code:The Local Government Code, enacted in 1991, establishes the system and powers of the local government in the Philippines: provinces, cities, municipalities and barangays. The Local Government Code empowers local governments to enact tax measures, including real property taxes, and assures the local governments a share in the national internal revenue through the Internal Revenue Allotment.