is power emanating from necessity to preserve the State’s sovereignty.

is the “lifeblood” or the “bread and butter” of the government and every citizen must pay his taxes. Taxes, being the lifeblood of the government, their prompt and certain availability are of the essenc

refers to the power of the sovereign state to take private property for public purpose.

The primary purpose of the taxation is to raise revenue by collection funds or property for the support of the government in promoting the general welfare and protecting its inhabitants.

Also known as sumptuary is a secondary objective of imposing tax.

A tax may be used to make up for the benefits received. For example, a tax on gasoline consumed is imposed on vehicle owners using roads. In the case, the tax is compensatory for the use of road.

Based on the reciprocal duties, the government collects taxes from the subjects of taxation in order that it may be able to perform its function and provide service to them

An advantage accruing from anything. (It is subject to pay taxes yung interest na nagain natin halimbawa sa investment.

Includes corporations, partnership and any association.

The act of conducting activities related to any business or profession. It may involve selling, servicing, leasing, borrowing, mortgaging, lending.

Refer to the subject to which taxes are imposed.

The power to enforce contributions to support the government, and other inherent powers of the State.

A power, faculty or demand inherent in one person and incidental to another

A benefit derived through gratuitous transfer by fact of death or donation

Refers to individual taxpayers

Movable properties such as car and other personal belongings.

Which may be felt or touched and re necessarily corporeal, either real or personal properties.

 Immovable properties such as land and buildings?

Properties that are “rights” rather than physical objects. Examples are patents, stocks, bonds, goodwill, trademarks, franchises, and copyrights.

covers all (persons, businesses, professions, right and privileges)

Are the natural restrictions to safeguard and ensure that the power of taxation shall be exercised by the government only for the betterment of the people whose interest should be served, enhanced and protected.

In the absence of limitations provided by the law or the constitution, the power to tax is unlimited and comprehensive. Its force is so searching to the extent that the courts scarcely venture to declare that it is subject to any restrictions.

 The power of taxation is the most absolute of all the powers of the government.

In so far as the selection of the subject of taxation

States that the sources of revenues of the government should be sufficient to meet the demand of public expenditures regardless of business condition.

It is complete; BIR may avail of certain remedies to ensure collection of taxes.

Tax laws must be convenient, just, uniform and effective in their administration – free from confusion and uncertainty. Their exercise should be convenient as to the place, time and mode of payment, and not burdensome or discouraging to business

Are provisions of the fundamental law of the land that restrict the supreme, plenary, unlimited and comprehensive power to tax by the state. As a rule, the Constitution does not require the power to tax on the state

Involves the act of administration and implementation of the tax laws by the executive through its administrative agencies as the BIR or Bureau of Customs.

This principle states that the tax burden must be proportionate the tax payer’s ability to pay.

This is double taxation in its strict sense.

taxes involves the passage of tax laws or ordinances through the legislature. Strictly speaking, it refers to taxation of the tax policy of the Sovereign State

Lawful means; under this method, the tax payer uses legal or unlawful means to defeat,

Is the process involving the act of compliance by the taxpayer in contributing his share to defray the expenses of the government. It is also called “tax collection,” the process of obtaining payment of tax.

Means an act of the sovereign by taxing twice for the same purpose in the same year upon the same property or activity of the same person, when it should be taxed once for the same purpose and with the same kind of character of tax.

Unlawful means (illegal).?

This is double taxation in its broad sense.

Forced burdens, charges, exactions, impositions or contributions assessed in accordance with some reasonable rule of apportionment, by authority of a sovereign state, upon the person, property

Taxes arise from law and could only be imposed even without previous agreement between the government and the taxpayers

The imposition shall not be dependent upon the will of a taxpayer;

Refers to the place of taxation, or the state or political unit which has jurisdiction to impose tax over its inhabitants

Their payment should be borne specifically by the person with tax liability.

Taxes are the primary source of government funds to finance its expenditures and projects

The “ability to pay principle” is the basic rule in collecting taxes. Those who earn more contribute to the government’s coffer more than those with lesser earnings

The enforcement of tax is subject to territorial jurisdiction and international comity.

Money is the preferred payment of taxes.

These taxes are imposed for the purpose of achieving some social or economic goals having no relation to the raising revenue

Money is taken from the public so it can be returned to them in the form of public benefits

These taxes are imposed solely for the purpose of raising revenue for the government

These taxes are fixed amounts in proportion to the value of the property with respect to which the tax is assessed.

Taxes may be imposed for the equitable distribution of wealth and income in the society

These taxes are imposed on personal or real property based on its proportionate value or in accordance with some reasonable method of apportionment

Those taxes collected by the National Government. Example of national taxes are:

1.  Estate and Donor’s Taxes;

2. Income Tax;

3. Value – Added Tax;

4.  Excise Tax;

5.  Customs Duties; and

6.  Documentary stamp Taxes.

These taxes are imposed upon the performance of a right or act, the enjoyment of a privilege or the engagement in an occupation

These taxes are non-transferable. They are demanded from persons who are bound by law to pay the tax.

These taxes are fixed in amount and imposed on persons residing within a specified territory regardless of the amount of their property on their occupation or business (e.g. Community Tax);

These taxes are fixed amounts imposed and based on some standard of weight or measurement, head or number length or volume

The rate of the tax is based on a fixed percentage of the amount of the property, receipt or other basis to be taxed

A fixed rate is imposed on a certain amount but diminishes gradually on sums below it.

The rate of tax decreases as the tax base or bracket increases. There is no regressive tax in the Philippines.

Those taxes collected by the Municipal Governments. Examples of local or municipal taxes are:

Ø  Community tax;

Ø  Municipal licenses taxes;

Ø  Professional tax; and

Ø  Real estate tax.

The rate of the tax increases as the tax base or bracket increases

is any sanction imposed as a punishment for violations of law or acts deemed injurious.

refers to all funds or income derived by the government whether from tax or from other sources

It is a tax system that uses a combination of the different tax rates.

is a contribution enforced by the government primarily to restrain and regulate business or occupation.

is an amount collected by the government for the purpose of reimbursing itself for certain extended benefits regarding construction of public works.

is an obligation to pay or render service for a definite future period of time based on contract.

Is a schedule of list of rates, duties or taxes imposed on imported goods

Is that body of laws which codifies all national tax laws including income, estate, gift, excise, stamp and other taxes.

Taxes imposed by the legislative body other than custom duties on imports.

Are imposition on imported goods brought into the country to protect local industry..

It includes all laws legislated pertaining to the national government taxes, which is embodied in the NIRC.