Basic Stages or Aspects of Taxation

TAXATION QUESTION 2006

Enumerate the 3 stages or aspects of taxation. Explain each

SUGGESTED ANSWER:

The aspects of taxation are:

(1)  LEVYING — the act of the legislature in choosing the persons, properties, rights or privileges to be subjected to taxation.

(2)  ASSESSMENT and COLLECTION — This is the act of executing the law through the administrative agencies of government.

(3)  PAYMENT — the act of the taxpayer in settling his tax obligations

Authority of Ordinary Courts to Collect Taxes

TAXATION QUESTION 2001

May the courts enjoin the collection of revenue taxes? Explain your answer.

SUGGESTED ANSWER:

As a general rule, the courts have no authority to enjoin the collection of revenue taxes. (Sec. 218, NIRC). However, the Court of Tax Appeals is empowered to enjoin the collection of taxes through administrative remedies when collection could jeopardize the interest of the government or taxpayer. (Section 11, RA 1125).

Civil Actions vs. Special Proceedings

REMEDIAL LAW QUESTION 1998


Distinguish civil actions from special proceedings. 

SUGGESTED ANSWER:

A CIVIL ACTION is one by which a party sues another for the enforcement or protection of a right, or the prevention or redress of a wrong, while a SPECIAL PROCEEDING is a remedy by which a party seeks to establish a status, a right or a particular fact.

Cause of action vs. Action

REMEDIAL LAW QUESTION 1997

Distinguish Cause of action from action

SUGGESTED ANSWER:

A CAUSE OF ACTION is an act or omission of one party in violation of the legal right or rights of the other (Maao Sugar Central vs. Barrios, 79 Phil. 606; Sec. 2 of new Rule 2), causing damage to another.

An ACTION is an ordinary suit in a court of Justice by which one party prosecutes another for the enforcement or protection of a right, or the prevention or redress of a wrong.

Distinguish joint account from partnership.

MERCANTILE LAW QUESTION 2000

SUGGESTED ANSWER:

The following are the distinctions between joint account and partnership:

(1) A partnership has a firm name while a joint account has none and is conducted in the name of the ostensible partner.

(2) While a partnership has juridical personality and may sue or be sued under its firm name, a joint account has no juridical personality and can sue or be sued only in the name of the ostensible partner.

(3) While a partnership has a common fund, a joint account has none.

(4) While in a partnership, all general partners have the right of management, in a joint account, the ostensible partner manages its business operations.

(5) While liquidations of a partnership may, by agreement, be entrusted to a partner or partners, in a joint account liquidation thereof can only be done by the ostensible partner.

What is a joint account?

MERCANTILE LAW 2000

SUGGESTED ANSWER:

A joint account is a transaction of merchants where other merchants agree to contribute the amount of capital agreed upon, and participating in the favorable or unfavorable results thereof in the proportion they may determine. 

Territoriality and Jurisdiction over Vessel

CRIMINAL LAW QUESTION 2000

After drinking one (1) case of San Miguel beer and taking two plates of "pulutan", Binoy, a Filipino seaman, stabbed to death Sio My, a Singaporean seaman, aboard M/V "Princess of the Pacific", an overseas vessel which was sailing in the South China Sea. The vessel, although Panamanian registered, is owned by Lucio Sy, a rich Filipino businessman. When M/V "Princess of the Pacific" reached a Philippine Port at Cebu City, the Captain of the vessel turned over the assailant Binoy to the Philippine authorities. An information for homicide was filed against Binoy in the Regional Trial Court of Cebu City. He moved to quash the information for lack of jurisdiction. If you were the Judge, will you grant the motion? Why? 

SUGGESTED ANSWER

Yes, the Motion to Quash the Information should be granted. The Philippine court has no jurisdiction over the crime committed since it was committed on the high seas or outside of Philippine territory and on board a vessel not registered or licensed in the Philippines (US vs. Fowler, 1 Phil 614)

It is the registration of the vessel in accordance with the laws of the Philippines, not the citizenship of her owner, which makes it a Philippine ship. The vessel being registered in Panama, the laws of Panama govern while it is in the high seas.

Territoriality

CRIMINAL LAW QUESTION 1994

Abe, married to Liza, contracted another marriage with Connie in Singapore. Thereafter, Abe and Connie returned to the Philippines and lived as husband and wife in the hometown of Abe in Calamba, Laguna. Can Abe be prosecuted for bigamy?

SUGGESTED ANSWER:

No, Abe may not be prosecuted for bigamy since the bigamous marriage was contracted or solemnized in Singapore, hence such violation is not one of those where the Revised Penal Code, under Art. 2 thereof, may be applied extraterritorially. The general rule on territoriality of criminal law governs the situation. 

Is the concept of People Power recognized in the Constitution? Discuss briefly.

POLITICAL LAW QUESTION 2000

SUGGESTED ANSWER:

Yes, the concept of People Power is recognized in the Constitution. Under  Section 32. Article VI of the Constitution, through initiative and referendum, the people can directly propose and enact laws or approve or reject any act or law or part thereof passed by the Congress or local legislative body after the registration of a petition therefor signed by at least ten per centum of the total number of registered voters, of which every legislative district must be represented by at least three per centum of the registered voters thereof. Under Section 16, Article XIII of the Constitution, the right of the people and their organizations to effective and reasonable participation at all levels of social, political and economic decision-making shall not be abridged. The State shall, by law facilitate the establishment of adequate consultation mechanisms. Under Section 2. Article XVII of the Constitution, the people may directly propose amendments to the Constitution through initiative upon a petition of at least twelve percentum of the total number of registered voters, of which every legislative district must be represented by at least three per centum of the registered voters therein.

The framers of the 1987 Constitution and the people who ratified it made sure that provisions institutionalizing people power were incorporated in the fundamental law, Briefly discuss at least two such provisions.

POLITICAL LAW QUESTION 1987

SUGGESTED ANSWER:

Art. VI, Sec. 1, while vesting in Congress the legislative power, nonetheless states that such conferment of power shall be subject to the reservation made in favor of the people by provisions on initiatives and referendum. For this purpose, Congress is required, as early as possible, to provide for a system of initiative of referendum whereby the people can directly propose and enact laws or approve or reject an act or law or part thereof passed by the Congress or the legislative bodies after the registration of a petition therefor, signed by at least 10% of the total number of registered voters, of which every legislative district must be represented by at least 3% of the registered voters. (Id., sec. 32) The Constitution also provides that through initiative, upon a petition of at least 12% of the total numbers of registered voters, of which every legislative district must be represented by at least 3% of the registered voters therein, amendments to the Constitution may be directly proposed by the people.

Art, XIII, sec. 15 states that the state shall respect the role of independent people’s organization to enable them to pursue and protect, within the democratic framework, their legitimate and collective interests and aspirations through peaceful lawful means. For this purpose, the Constitution guarantees to such organizations the right to participate at all levels of social, political and economic decision making and the state is required to validate the establishment of adequate mechanism for this purpose. (Id., sec, 16)

MY FIRST ODESK JOB

After a couple of days of applying and posting,

last night I received an email from Sam

Inviting me for an interview through YM

I was really excited.

At around 9:30 p.m., we started discussing the details,

The basic job description of my project.

Though my hourly rate is considerably small,

What I really want is to have an experience working with Odesk and to gain positive feedbacks.

So by tomorrow, I will start my first online project with Odesk.

15 hours per week, Monday to Sunday

And I hope that my other project will be approved.

That would give me another 40 hours per week project.

As I have promised to Sam,

I will make sure that she will not be disappointed 

And I hope also that this would not be our first and last project.

GOOD LUCK to me. AND LET'S GET IT ON!

Equity follows the Law

CIVIL LAW QUESTION 2003

It is said that “equity follows the law” What do you understand by this phrase, and what are its basic implications?

SUGGESTED ANSWER:

“Equity Follows the law” means that courts exercising equity jurisdiction are bound by rules of law and have no arbitrary discretion to disregard them. (Arsenal v IAC, 143 SCRA 40 [1986]).  Equity is applied only in the absence of but never against statutory law. (Toyota Motor Phil. V CA 216 SCRA 236 [1992]).  

Effectivity of Laws

CIVIL LAW QUESTION 1990

After a devastating storm causing widespread destruction in four Central Luzon provinces, the executive and legislative branches of the government agreed to enact a special law appropriating P1 billion for purposes of relief and rehabilitation for the provinces. In view of the urgent nature of the legislative enactment, it is provided in its effectivity clause that it shall take effect upon approval and after completion of publication in the Official Gazette and a newspaper of general circulation in the Philippines. The law was passed by the Congress on July 1, 1990. Signed into law by the President on July 3, 1990, and published in such newspaper of general circulation on July 7, 1990 and in the Official Gazette on July 10, 1990.

(a) As to the publication of said legislative enactment, is there sufficient observance or compliance with the requirements for a valid publication? Explain your answer.

(b)  When did the law take effect? Explain your answer.

(c)  Can the executive branch start releasing and disbursing funds appropriated by the said law the day following its approval? Explain your answer.

SUGGESTED ANSWER:

 (a) Yes, there is sufficient compliance.  The law itself prescribes the requisites of publication for its effectivity, and all requisites have been complied with. (Article 2, Civil Code)

(b) The law takes effect upon compliance with all the conditions for effectivity, and the last condition was complied with on July 10, 1990.  Hence, the" law became effective on that date.

(c)   No. It was not yet effective when it was approved by Congress on July 1, 1990 and approved by the President on July 3, 1990. The other requisites for its effectivity were not yet complete at the time.

How is the Bill of Rights strengthened in the 1987 Constitution

POLITICAL LAW QUESTION 1991

SUGGESTED ANSWER:

There are several ways in which the Bill of Rights is strengthened in the 1987 Constitution.

1. New rights are given explicit recognition such as, the prohibition against detention by reason of political beliefs and aspirations. The waiver of Miranda rights is now required to be made in writing with the assistance of counsel. The use of solitary, incommunicado and secret detention places is prohibited, while the existence of substandard and inadequate penal facilities is made the concern of legislation.

2. There is also recognition of the right of expression, an express prohibition against the use of torture, a mandate to the State to provide compensation and rehabilitation for victims of torture and their families.

3. Some rights have been expanded. For instance, free access to courts now includes access to quasi judicial bodies and to adequate legal assistance.

4. The requirements for interfering with some rights have been made stricter. For instance, only judges can now issue search warrants or warrants of arrest. There must be a law authorizing the Executive Department to interfere with the privacy of communication, the liberty of abode, and the right to travel before these rights maybe impaired or curtailed.

5. The Constitution now provides that the suspension of the privilege of the writ of habeas corpus does not suspend the right to bail, thus resolving a doctrinal dispute of long standing.

6. The suspension of the privilege of the writ of habeas corpus and the proclamation of martial law have been limited to sixty (60)days and are now subject to the power of Congress to revoke. In addition, the Supreme Court is given the jurisdiction, upon the petition of any citizen to determine the sufficiency of the factual basis of the suspension of the privilege of the writ of habeas corpus and the proclamation of martial law.

7. The Supreme Court is empowered to adopt rules for the protection and enforcement of constitutional rights.

8. Art. II. Sec. 11 commits the State to a policy which places value on the dignity of every human person and guarantees full respect for human rights.

9. A Commission on Human Rights is created.

10. Under Article XVI. Sec. 5(2) the State is mandated to promote respect for the people’s rights among the members of the military in the performance of their duty.