4. 3. SUBJECT TO
CONSTITUTIONAL AND
INHERENT LIMITATIONS
•The power of taxation is considered
plenary (absolute or supreme), subject
only to constitutional and inherent
limitations.
•This means that the government can tax
anything or anyone within its jurisdiction.
8. C. NON-DELEGATION OF
LEGISLATIVE POWER TO TAX
•The power to create tax laws rests with
the congress (Congressmen and Senators)
and this power cannot be delegated,
except as expressly allowed by law
(delagation to the President, LGU and
administrative bodies)
13. B. RULE OF UNIFORMITY AND
EQUITY IN TAXATION
•Items A and B protect the taxpayer
from promulgation of tax laws that
are unconstitutional, unjust or
unreasonable
15. D. A LAW GRANTING ANY TAX
EXEMPTION NEEDS THE
CONCURRENCE OF THE MAJORITY
OF THE MEMBERS OF THE
CONGRESS
16. E. SUPREME COURTS POWER TO
MAKE FINAL JUDGEMENT ON
TAX CASES
•Items C to E protect the taxpayers
from potential abuse by the congress
of its power to promulgate tax laws.