I'm Giancarlo Enrico S. Pozon, a Wushu instructor, investor and Barrister... That's right, Barrister; I graduated from law school and took the Bar Exams, now I'm waiting for the results. I created this blog to make Philippine Law easy to understand for the average person. It's all about free legal advice. There are many law blogs. But the problem is that many of them are written for lawyers and law students. They use words that can't be understood by ordinary people.
Many lawyers, judges and law students consider themselves as superior to most human beings because of their knowledge of the law. It bothers me since the law is supposed to serve society. Since the law is meant to serve society as a whole, it is important that is must be understood by everybody.
This does not mean that we should all become lawyers. It means that although law is a highly specialized profession, the first duty of everybody in this profession is to make the law understandable to all; that's why all these articles are free legal advice.
Like I said, this blog is about law -but it's for the ordinary people, not the lawyers. It's for the ordinary folk so they will know what is good and bad for them, and that making them aware of the law will help us all improve society as a whole. This is free legal advice for everybody!
Local government units, by virtue of the 1987 Constitution and the Local Government Code, have been given the power to raise certain taxes. Hence, the following political subdivisions have the power to tax:
1.) Province
2.) City
3.) Municipality
4.) Barangay
Yes, the barangay has the power to raise its own taxes. A purok, however, is not considered as an LGU and therefore can't raise taxes. The city has the greatest taxing power while the barangay has the least. Like the national government, the LGUs' power to tax is subject to the following limitations:
1.) Inherent
2.) Congressional
3.) Constitutional
The principles of local taxation are as follows:
1.) Taxation shall be uniform in each LGU
2.) Taxes, fees and other charges shall:
a.) Be equitable and based as far as possible on the taxpayer's ability to pay
b.) Be levied and collected only for public purposes
c.) Can't be unjust, excessive, oppressive or confiscatory
d.) Can't be contrary to law, morals, public policy, national economic policy or in restraint of trade
3.) No private person can be given the power to collect local taxes, fees, charges or other impositions
4.) Only the LGU that levied and collected the tax is to benefit from it; it also can decide how the funds will be applied unless there is a specific purpose for the tax
5.) Each LGU must create a progressive taxation system
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