Understanding the Philippine Constitution: Legislative Powers and Taxation
The Legislative Branch under the 1987 Constitution
Composition, Powers, and Functions
The legislative branch of the Philippines, established under the 1987 Constitution, comprises two chambers: the Senate and the House of Representatives. The Senate, composed of 24 senators elected nationally, serves as a deliberative body. The House of Representatives, on the other hand, consists of members elected from congressional districts. Both chambers share responsibility for passing laws, conducting investigations, and overseeing the executive branch.
Taxation under the Constitution
Uniformity and Equity
Article VI Section 28(1) of the 1987 Constitution mandates that the rule of taxation shall be uniform and equitable. This principle ensures that taxpayers are treated fairly and that the tax burden is distributed equitably. Furthermore, the Constitution empowers the Congress to evolve a progressive system of taxation, which implies that higher incomes should be taxed at higher rates.
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