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Constitution: Article VI, Section 28 of the Constitution states that "the rule of taxation shall be uniform and equitable" and that "Congress shall evolve a progressive system of taxation". [1] National law: National Internal Revenue Code—enacted as Republic Act No. 8424 or the Tax Reform Act of 1997 [2] and subsequent laws amending it; the ...
ponencia [2] report Spanish The Court's majority opinion. ponente [2] speaker [at a meeting] Spanish The writer of the Court's majority opinion. Mostly used in the context of the Supreme Court, but can be used at the Regional Trial Court level. prefatory statement [2] N/A: English A statement which summarizes a legal document, similar to an ...
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The history of the community tax certificate entails three incarnations dating back to Spanish colonial times. Introduced in a 19th-century reform of the tax system which followed the Revolt Against the Tribute of 1589 which scrapped the system of tribute, as well as subsequent tax reforms, the cédula was issued to all indios or natives between the ages of 18 and 60 upon payment of a ...
To strictly enforce the payment of taxes and to further discourage tax evasion, RA No. 233 or the Rewards Law was passed on June 19, 1959 whereby informers were rewarded the 25% equivalent of the revenue collected from the tax evader. In 1964, the Philippines was re-divided anew into 15 regions and 72 inspection districts.
The documentary stamp tax has been doubled, resulting in stamp taxes ranging from ₱1.50 to ₱3.00. Finally, excise tax rates on all non-metallic minerals and quarry resources, and all metallic minerals including copper, gold and chromite, will be doubled, from 2% to 4%, as well as excise tax on indigenous petroleum, which will be doubled ...
Declaring Every December 1 as Special Nonworking Holiday in Padre Garcia in Commemoration of its Foundation and the annual Kabakahan Festival 2018-11-08: 11131: The Philippine Criminology Profession Act of 2018: Repealing the Creation of the Board of Examiners for Criminologists with RA 6506 2018-11-09: 11132
A poll tax, also called a per capita tax, or capitation tax, is a tax that levies a set amount per individual. It is an example of the concept of fixed tax. One of the earliest taxes mentioned in the Bible of a half-shekel per annum from each adult Jew (Ex. 30:11–16) was a form of the poll tax. Poll taxes are administratively cheap because ...