The Philippine Government Should Impose Tax on the Catholic Church in the Philippines
One exception: sale of the bible, or the sale of stampita, provided it is not for the purpose of gaining profit.
Imposition of tax “would impair the constitutional guarantee of the freedom of exercise and enjoyment of religious profession and worship (De Leon, H. H. Textbook on the Philippine Constitution. 1999:88).
How about on the tuition fees of students who enroll at the University of Santo. Tomas (UST) to take up law? (To be fair, let us mention Ateneo de Manila University, La Salle Universty, San Beda University, Christian University, St. Scholastica, College of St. Benilde and more. This list is not exhaustive.)
UST was established by the Dominican order of the Catholic church in 1611. That is, during the Spanish colonial era when the discount moncler jackets state and church were one. UST offers other courses like doctor of medicine, nursing, accounting, and conservatory of music.
So not all the courses in UST are for the sole furtherance of religious moncler sale outlet belief.
Suppose the Bureau of Internal Revenue (BIR) were to charge tax on the tuition fees of some 100 students of law? Each student in the first year may be required cheap moncler sale to enroll about 23 units in the first semester and pay at least Php 1000 per unit. moncler sale That is, a student pays a tuition fee of at least Php 23,000 so that 100 students would pay Php 2,300,000. Suppose the tax is 3%, the tax due the government would be Php moncler sale online 69,000.
UST will say, UST is exempted from paying taxes to the government because of the separation of the church and state, claiming that it is part of the Catholic church. UST and other Catholic universities, colleges, high schools, and kindergartens have not been paying taxes.
Suppose the BIR will become insistent? cheap moncler jackets womens What is the basis of the BIR in imposing taxes on such income by the Catholic church entities?
The legal basis is the corporation law. The Catholic church is registered as a foreign corporation in the Philippines. Corporations, Philippine or foreign or partly owned by Filipinos and foreign investors are required to pay taxes.
In practice, the moncler outlet Philippine government is not charging taxes on the Catholic church in moncler outlet prices running business enterprises like universities, colleges, and lower institutions of learning, hospitals and banks.
The reasons for not charging taxes are: moncler outlet woodbury (1) separation of the church and state, (2) the officials of the https://www.cheapmoncler.com government especially the elective ones are afraid to touch the Catholic church, (3) ignorance of the cheap moncler coats mens provisions of the constitution.
The fear by politicians of the Catholic church emanates from the Catholic vote. This church can endorse candidates for elective positions and can censure candidates as well. In the recent national elections held in moncler womens jackets May this year, a lot of candidates won owing to the endorsement by the Catholic church.
Reason moncler usa number 1 is owing to a misplaced interpretation of the separation of the state and church.
The preamble of the moncler outlet online present constitution ratified on February 11,1987 contains the term “Almighty God” but it does not say god of the Catholic church. In the 1973 constitution that preceded it, the term used was “Divine Providence.” Whether the term is “Almighty God” or “Divine Providence” the preamble does not moncler outlet store specify Jesus Christ, or Mohammed, or Confucius, or Buddha. That is, the preamble does not cheap moncler jackets favor the Catholic church or any other religion. It can be one of those moncler uk outlet mentioned or all of them plus the anitos, the gods of the native Filipinos.
Besides, uk moncler sale the preamble is not part of the constitution. That is true of other written constitutions in other countries. moncler sale outlet The preamble also states the purposes of the constitution, like creation of a democratic republic.
Reason number 2 is owing to political expediency. Reason number 3 is owing to incompetence.
Suppose there is a Chief Commissioner of the BIR who believes in the separation of the church and state, unscared of political reprisal from uk moncler outlet the Catholic vote and who is competent? S/he will impose taxes on UST income from the tuition fees of law students, for example.
What might UST do? It might go to the Supreme Court (SC) of the Philippines and file an injunction to nullify the BIR memorandum of tax collection.
It is more likely than not that the SC will rule that the BIR cannot impose taxes on UST for this income because there is no statute that requires religious organizations moncler online store to moncler outlet sale do so. The UST could be right in finding a niche in the statutes. That is, it might contend that the corporation statute is not enough and the best moncler jackets SC concurs. (Statute means enactment by Congress and president, not a provision of the constitution).
What would the BIR do? It sees that the income of schools run by the Catholic church is a substantial one. This income constitutes a drain in the economy of the country because the Catholic church is remitting funds to the Vatican. Enrollment in a Catholic school in this country is the most expensive way of attaining education. It is a status symbol for the oligarchs.
Suppose the BIR asks the Philippine congress to pass a legislation that covers all religious organizations to impose tax on items and activities that are for profit?
Suppose members of the House of Representative, about 200 of them, and the senators, 24 of them, believe in the separation of the church and state, are not scared of the Catholic vote and are competent? Then they would pass a legislation to impose tax on any and all religious organizations on their activities or business run for profit. That is, they would not specify the Catholic church as that would be a special law and unconstitutional.
Let us suppose the cheap moncler jackets mens President of the Philippines, being cognizant of the separation of church and state, not scared of the Catholic vote and competent would sign the bill into law. Let us call this law “Taxation on Non religious activities and items” or TNRAI.
What might the Catholic church do, this time the Catholic Bishops Business Conference of the Philippines (CBCP) that appears to be in charge of temporal governance of the Catholic church in the Philippines?
The CBCP might file a case in the Supreme Court charging that the law (TNRAI) imposing tax on for profit activities and items of any religious organization is unconstitutional. The respondents will be Philippine Congress and the Presidency.
Suppose TNRAI is the first statute in the Philippines and has no precedent in written law?
What might be the argument of CBCP? It might argue that in the long past no tax has been imposed on for profit activities and items of any religious organization, especially on the Catholic church.
The church cannot argue its case with the use of common law because there has been no precedent in common laws of the Philippines on such matters. The Catholic church cannot invoke the Philippine constitution because this constitution does not have such a provision. (“Church” means any faith).