23 limitations on taxation
There are three (3) kinds of limitations on taxation: inherent, direct constitutional and indirect constitutional.
INHERENT LIMITATIONS:
[1] Taxation must be for a public purpose.
[2] Taxation is a power legislative in nature.
[3] Taxation is limited to the territory of the State.
[4] Taxation respects international comity.
DIRECT CONSTITUTIONAL LIMITATIONS:
[5] Nonpayment of poll tax must not result in imprisonment.
[6] Taxation must be uniform.
[7] Taxation must be progressive.
[8] Congress may grant the President authority to impose tariff rates.
[9] Religious, charitable entities and educational entities enjoy tax exemptions.
[10] Non-stock, non-profit institutions may enjoy tax exemptions.
[11] Tax exemption requires absolute majority vote.
[12] Taxes levied for a special purpose must be used for such purpose.
[13] The President may exercise its veto and item-veto powers.
[14] Congress cannot expand or impair the jurisdiction of the Supreme Court without the latter's consent.
[15] Local government units enjoy constitutionally-granted tax and revenue powers.
[16] Tariff rates may be adjusted by the President.
[17] Exemption from real property taxes
[18] There can be no appropriation or use of public money for religious purposes.
INDIRECT CONSTITUTIONAL LIMITATIONS:
[19] No person shall be deprived of life, liberty or property without due process of law.
[20] Nor shall any person be denied the equal protection of law.
[21] No law shall be made respecting an establishment of religion, or prohibiting the free exercise thereof. The free exercise and enjoyment of religious profession and worship, without discrimination or preference, shall forever be allowed. No religious test shall be required for the exercise of civil or political rights.
[22] No law shall be passed abridging the freedom of speech, of expression, or of the press, or the right of the people peaceably to assemble and petition the government for redress of grievances.
[23] No law impairing the obligation of contracts shall be passed.
INHERENT LIMITATIONS:
[1] Taxation must be for a public purpose.
[2] Taxation is a power legislative in nature.
[3] Taxation is limited to the territory of the State.
[4] Taxation respects international comity.
DIRECT CONSTITUTIONAL LIMITATIONS:
[5] Nonpayment of poll tax must not result in imprisonment.
[6] Taxation must be uniform.
[7] Taxation must be progressive.
[8] Congress may grant the President authority to impose tariff rates.
[9] Religious, charitable entities and educational entities enjoy tax exemptions.
[10] Non-stock, non-profit institutions may enjoy tax exemptions.
[11] Tax exemption requires absolute majority vote.
[12] Taxes levied for a special purpose must be used for such purpose.
[13] The President may exercise its veto and item-veto powers.
[14] Congress cannot expand or impair the jurisdiction of the Supreme Court without the latter's consent.
[15] Local government units enjoy constitutionally-granted tax and revenue powers.
[16] Tariff rates may be adjusted by the President.
[17] Exemption from real property taxes
[18] There can be no appropriation or use of public money for religious purposes.
INDIRECT CONSTITUTIONAL LIMITATIONS:
[19] No person shall be deprived of life, liberty or property without due process of law.
[20] Nor shall any person be denied the equal protection of law.
[21] No law shall be made respecting an establishment of religion, or prohibiting the free exercise thereof. The free exercise and enjoyment of religious profession and worship, without discrimination or preference, shall forever be allowed. No religious test shall be required for the exercise of civil or political rights.
[22] No law shall be passed abridging the freedom of speech, of expression, or of the press, or the right of the people peaceably to assemble and petition the government for redress of grievances.
[23] No law impairing the obligation of contracts shall be passed.