Customs Modernization and Tariff Act Taxation Law TITLE I / PRELIMINARY PROVISIONS CHAPTER 1 / SHORT TITLE Section 100. Short Title CHAPTER 2 / GENERAL AND COMMON PROVISIONS Section 101. Declaration of Policy Section 102...
Taxation Laws (compiled codal) Taxation Law Section 1. Title Section 2. Declaration of Policy Section 3. Section 5 of the National Internal Revenue Code of 1997 Section 4. Section 6 of the NIRC, as amended, is hereby...
...sponding law enacted by Congress. The proclamation cites agricultural modernization and food security as grounds. An importer of tractors challenges the proclamation as unconstitutional, arguing tariffs, like taxes, must...
Citations: Constitution of the Philippines (1987), Article VI (Legislative Department)—Taxes and Appropriations must be by law., Tariff and Customs regime implemented by statute (Tariff and Customs Code) — tariffs are set through law and implementing rules, not by presidential proclamation.
...ation issued by the President, acting through the Department of Trade and Industry, lowers the import tariff on medical diagnostic devices from 5% to 0% for six months, effective immediately and without a law enacted by...
Citations: Constitution of the Philippines (1987), Article VI, No tax shall be levied, except by law., Tariff and Customs Code ( Philippines), General principle: appropriations and revenue measures require law; executive acts cannot substitute for legislative authorization.
...ilicon wafers from 0% to 12% for twelve months, effective immediately and without a law enacted by Congress. The proclamation cites energy security and domestic manufacturing as grounds. An importer of solar-grade silico...
Citations: 1987 Constitution, Art. VI, Sec. 28 (power of taxation/appropriation and limitations on revenue), Tariff and Customs Code (Philippines) (implementing law on tariffs and customs duties)
...energy systems from 12% to 0% for nine months, effective immediately and without a corresponding law enacted by Congress. The proclamation cites energy security and price stabilization as grounds. An importer of solar e...
Citations: Constitution of the Republic of the Philippines (1987), Art. VI, Sec. 24 (revenue measures originate in the House) and Sec. 28 (no money paid out without law); Tariff and Customs Code (as the statutory basis for tariff rates); general principle that taxation and tariffs must be enacted by law and cannot be unilaterally altered by proclamation., (Optional supportive authorities could include standard explanations of revenue and tariff limitations in Philippine constitutional law texts or bar-review summaries.)
...e duties within BARMM. The National Government, through the Bureau of Customs (BOC), asserts that the Tariff and Customs Code (national law) applies nationwide, including BARMM, and that national authorities have jurisdi...
Citations: Constitution of the Philippines (recognition of autonomous regions and general supervision by the national government), Bangsamoro Organic Law (Republic Act No. 11054), Tariff and Customs Code (national law)
...n imported steel from 15% to 0% for six months, effective immediately and without a corresponding law enacted by Congress. The proclamation cites urgent nation-building and price-stabilization goals. An imported steel di...
Citations: Constitution of the Philippines, Article VI, Section 29 (No money shall be paid out of the Treasury except in pursuance of appropriation made by law)., Tariff and Customs Code (Philippines) (governing imposition and modification of tariffs, generally requiring legislative action).
...ts these measures domestically through a department order and related customs regulations. State Beta objects, contending that the resolution was beyond the Council’s powers and binds only to the extent provided in the t...
Citations: International Law Commission, Draft Articles on Responsibility of International Organizations (and Commentary), 2011., Vienna Convention on the Law of Treaties (1969), especially on pacta sunt servanda and interpretation of treaty obligations., Treaty-based International Organizations: attribution of acts to IOs and the responsibility framework as developed in ARIO (ARIA) by the ILC.
...ts these measures domestically through a department order and related customs regulations. State U protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: Vienna Convention on the Law of Treaties (1969), especially Article 26 (pacta sunt servanda) and Articles 31-32 (interpretation and application in good faith)., International Law Commission, Articles on Responsibility of International Organizations (ARIO) (2011), including attribution and remedies for internationally wrongful acts by IO organs.
...ts these measures domestically through a department order and related customs regulations. State M protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: Vienna Convention on the Law of Treaties (1969), IAI/ILO Articles on Responsibility of International Organizations (ARIO), International Law Commission, Articles on Responsibility of States for Internationally Wrongful Acts (ARSIWA), International Law Commission, Articles on Responsibility of International Organizations (ARIO)
...ts these measures domestically through a department order and related customs regulations. State Q protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
...ts these measures domestically through a department order and related customs regulations. State S protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: Vienna Convention on the Law of Treaties (1969)., Draft Articles on Responsibility of International Organizations (2011), International Law Commission (ARIO).
...ts these measures domestically through a department order and related customs regulations. State W protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
...ts these measures domestically through a department order and related customs regulations. State Z protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: International Law Commission, Draft Articles on Responsibility of International Organizations (2011)., Vienna Convention on the Law of Treaties (1969)., International Law Commission, Commentary on Attribution and Responsibility of International Organizations (ARIO).
...ts these measures domestically through a department order and related customs regulations. State X protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
...ts these measures domestically through a department order and related customs regulations. State V protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
...ts these measures domestically through a department order and related customs regulations. State Q protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: International Law Commission, Draft Articles on Responsibility of International Organizations (ARIO) (2011).
...ts these measures domestically through a department order and related customs regulations. State V protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
...ts these measures domestically through a department order and related customs regulations. State Q protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: 1987 Philippine Constitution, Art. II, Sec. 2 (international law as part of the law of the land), Vienna Convention on the Law of Treaties (1969), International Law Commission, Draft Articles on the Responsibility of International Organizations (2001) (scope of responsibility and attribution), UN Charter, Art. 25 (binding effect of Security Council decisions on member states)
...ts these measures domestically through a department order and related customs regulations. State M protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: International Law Commission, Draft Articles on Responsibility of International Organizations (ARIO), with commentaries (2009/2011)., Vienna Convention on the Law of Treaties (1969), especially general provisions on treaty obligations and interpretation (Articles 26, 31–32).
...ts these measures domestically through a department order and related customs regulations. State Q protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: International Law Commission, Draft Articles on Responsibility of International Organizations (ARIO), with commentary (2009/2011 editions)., Vienna Convention on the Law of Treaties (1969)., General discussions on self-executing vs non-self-executing treaties in Philippine practice and international law scholarship.
...ts these measures domestically through a department order and related customs regulations. State Y protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Citations: Vienna Convention on the Law of Treaties (1969), International Law Commission, Draft Articles on the Responsibility of International Organizations (ARIO), ARSIWA (Articles on Responsibility of States for Internationally Wrongful Acts)
...ts these measures domestically through a department order and related customs regulations. State Q protests that the resolution was beyond the Council’s powers and that it binds only to the extent provided in the treaty...
Clara