Constitution1 min read
1987 Constitution of the Philippines
Art. 6, Sec. 281987 Constitution, Art. VI, Sec. 28
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1987 Constitution of the Philippines
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The rule of taxation shall be uniform and equitable. The Congress shall evolve a progressive system of taxation.
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.
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.
No law granting any tax exemption shall be passed without the concurrence of a majority of all the Members of the Congress.
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