Tax Distinguished From Other EXACTIONS
Tax Distinguished From Other EXACTIONS
TAXES
All embracing term to
include various kinds of TARIFF
enforced contributions A kind of tax imposed on articles
upon persons for the which are traded internationally
attainment of public (exported from or imported to a
purposes country). Custom duties are
actually taxes but the latter is
broader in scope
TAXES v. TOLL
TAXES
Paid for the support of the TOLL
government Paid for the use of anothers
Demand of sovereignty property.
Generally, no limit on the Demand of proprietorship
amount collected as long Amount paid depends upon the
as it is not excessive, cost of construction or
unreasonable or maintenance of the public
confiscatory improvement used.
Imposed only by the Imposed by the government or by
government private individuals or entities.
TAXES v. LICENSE & REGULATORY FEE
TAXES
Imposed under the taxing power of
the state for purposes of revenue. License and Regulatory Fee
Forced contributions for the purpose Levied under the police power of the
of maintaining government functions. state.
Generally, unlimited as to amount Exacted primarily to regulate certain
Imposed on persons, property and to businesses or occupations.
exercise a privilege. Should not unreasonably exceed the
Failure to pay does not necessarily expenses of issuing the license and of
make the act or business illegal. supervision.
Penalty for nonpayment: surcharges Imposed only on the right to exercise a
or imprisonment (except poll tax). privilege
Failure to pay makes the act or business
illegal.
TAXES v. ASSESSMENT
Taxes
Levied not only on land.
Imposed regardless of public
improvements
Contribution of a taxpayer for Special Assessment
the support of the Levied only on land.
government. Imposed because of an increase in value of
It has general application land benefited by public improvement.
both as to time and place Contribution of a person for the construction
of a public improvement
Exceptional both as to time and locality.
TAXES v. DEBT
TAXES
Based on Laws DEBT
Generally cannot be assigned Generally based on contract, express or
Generally paid in money implied
Cannot be a subject of set off or Assignable
compensation Maybe be paid in kind
A person cannot be imprisoned for Can be a subject of set off or
non-payment of debt (except when compensation
from a crime) Imprisonment is a sanction for non-
Governed by the special prescriptive payment of tax
periods provided for in the NIRC Governed by the ordinary periods of
Does not draw interest except only prescription
when delinquent Draws interest when it is so stipulated or
Imposed only by public authority where there is default
Can be imposed by private individual
TAXES v. PENALTY
TAXES
Violation of tax laws may give rise to
imposition of penalty
Generally intended to raise revenue
May be imposed only by the PENALTY
government
Cannot be a subject of set off or Any sanction imposed as a punishment
compensation for violation of law or acts deemed
injurious
Designed to regulate conduct
May be imposed by the government or
private individuals or entities
Can be a subject of set off or
compensation (see Art. 1279, Civil Code)
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