Who exercises the power of Taxation? (Provisions)

1987 PHILIPPINE CONSTITUTION

Article VI:            THE LEGISLATIVE DEPARTMENT

Section 28:

1. The rule of taxation shall be uniform and equitable. The Congress shall evolve a progressive system of taxation.

2. The Congress may, by law, authorize the President to fix within specified limits, and subject to such limitations and restrictions as it may impose, tariff rates, import and export quotas, tonnage and wharfage dues, and other duties or imposts within the framework of the national development program of the Government.

3. Charitable institutions, churches and personages or convents appurtenant thereto, mosques, non-profit cemeteries, and all lands, buildings, and improvements, actually, directly, and exclusively used for religious, charitable, or educational purposes shall be exempt from taxation.

4. No law granting any tax exemption shall be passed without the concurrence of a majority of all the Members of the Congress.

ARTICLE XIV:    EDUCATION, SCIENCE AND TECHNOLOGY, ARTS, CULTURE AND SPORTS

Section 4:

3. All revenues and assets of non-stock, non-profit educational institutions used actually, directly, and exclusively for educational purposes shall be exempt from taxes and duties. Upon the dissolution or cessation of the corporate existence of such institutions, their assets shall be disposed of in the manner provided by law.

ARTICLE X:           LOCAL GOVERNMENT

GENERAL PROVISIONS

Section 5. Each local government unit shall have the power to create its own sources of revenues and to levy taxes, fees and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local governments.