Untitled Quiz

No delegated powers can be further delegated.

The exclusive power of the legislative body to impose taxes; cannot be re-delegated, except under specific conditions.

A lawful transfer of power to levy taxes, adhering to constitutional provisions, established by legislation, and in favor of local governments.

A law delegating taxing power must detail the policy to be executed and set definite standards for the delegate to follow.

The legislature decides the nature, object, extent, coverage, and location (situs) of taxation.

An exception to the general rule; local governments can levy taxes, as part of local self-governance.

Congress can authorize the President to set tariff rates, quotas, etc., within specified limits and guidelines.

Congress can grant emergency powers to the President to act regarding executive agreements, treaties, etc.

A tax is considered a violation of due process if it takes away all or most of a person's property, leaving them with little or nothing.

Taxes must be used for public benefits, like roads or schools. Using them for private gain violates due process.

A tax law that applies to actions or events that happened before the law was passed.

Unequal treatment by the government based on group membership, violating the Equal Protection Clause.

The government can't restrict your right to practice your religion by imposing taxes on religious activities or organisations.

The government cannot impose license fees on religious organizations for distributing religious literature if it unfairly burdens their religious practices. The First Amendment's Free Exercise Clause protects religious freedom.

Taxes on religious materials sold by religious organizations are generally permissible, as long as the tax is applied equally to all sellers and doesn't target religious activities.

A tax specifically targeting religious activities or creating a significant obstacle to practicing religion may violate the Free Exercise Clause.

The Contract Clause doesn't limit the government's ability to impose taxes, even if it affects existing contracts, unless there's a specific tax exemption.

Tax laws typically apply to future activities, transactions, or income that happen after the law is enacted.

Tax laws can be applied retroactively, meaning they apply to past activities, only if explicitly stated in the law or clearly intended by lawmakers.

If a tax law is unclear about whether it applies retroactively, it's usually interpreted as applying only prospectively.

Even if clearly intended, a retroactive tax law can be struck down if it's extremely unfair or burdensome.

Statutes, which are laws, generally apply to future actions and events, not those already happened. They are prospective, not retroactive.

Collecting interest on unpaid taxes is not a penalty but compensation for the government's delayed income. Therefore, even if the interest rate changes retroactively, it can still be applied to past tax debts.

Tax rulings, which are official interpretations of the law, usually can't be applied retroactively if it would harm taxpayers who relied on them in good faith.

Tax rulings can be applied retroactively if the taxpayer provided false information, the facts changed significantly, or they acted in bad faith.

The rule on non-retroactivity of rulings only applies to the taxpayer mentioned in the ruling, not to other taxpayers.

Taxes usually don't have a time limit for collection, meaning the government can claim them even years later.

While taxes are generally imprescriptible, specific laws might set time limits for assessing or enforcing certain taxes.

The time limits for tax assessment (calculating the amount owed) may be different from the time limits for tax enforcement (collecting the amount owed).

Two or more taxes imposed on the same property, income, or activity, regardless of whether it's by the same authority or not. Think of two different states taxing the same property.

Taxes imposed on the same property or income by the same authority twice. This is not allowed constitutionally.

Double taxation, while constitutionally permissible in the Philippines, is not favored. It is legal unless it violates another constitutional principle.

Tax laws that follow the constitution's uniformity requirement are generally allowed to impose double taxation, even on the same income or property.

When a person residing in one country earns income or owns assets in a foreign country, and both countries impose taxes on that income or capital.

Agreements between countries to eliminate or reduce double taxation, using methods like exemption, tax credits, or deductions.

Transferring the burden of a tax from the person it was initially intended for onto someone else. Think of businesses passing on taxes through higher prices.

Various strategies individuals or businesses utilize to avoid or minimize their tax liability, such as tax shifting or using legal loopholes.

The government can delegate some aspects of the tax process to administrative bodies, but not the core elements.

The legislature cannot delegate the determination of what will be taxed, the tax's purpose, its amount or rate, how it's collected, or the rules for collection.

A state can't tax property located outside its borders or impose taxes on activities taking place in another state.

Even if a person lives outside a state, they can be taxed by that state if there's a connection, like citizenship.

A state can tax someone or their property because it provides benefits and protection to them.

A state can tax the income of its citizens even if they live abroad, based on the citizen's relationship with the state.

Taxing power can be based on a person's relationship to the state (personal) or on the location of property (territorial).

The location of the source of income is not always the primary basis for a state's taxing power.