Con-Com 2018 Member
Q: There has been some clamor now for churches, particularly the Catholic Church, to be taxed. Are the exemptions still in the draft?
A: In the first place, distinctions are in order. When the Church owns taxable property—a building that is rented out to offices or establishments—such a property and income therefrom will be taxed. However the provision of the 1987 Constitution on exemption of churches and other religious buildings actually, directly and exclusively used for religious purposes remains in place. In this regard, it is important to point out that it is NOT the BIR that determines who gets the exemption and what exemptions may be enjoyed, because the source of the privilege is the Constitution itself.
Q: What reason might there be for this exemptions?
A: Ours is a country that recognizes the salutary role of religion in the shaping of both individual and national character. The exemptions allow for the free and untrammeled practice of religion and of worship. In other words, the exemptions serve the purpose of strengthening and enhancing the fundamental guarantees of freedom of belief and the free exercise clause of the Constitution.
Q: The Constitution retains the prohibition against the support of any sect or denomination. Does this prohibit the grant of educational vouchers or subsidies to private sectarian or religious schools, including Islamic schools?
A: No, it does not. Where the religious establishment performs a service that may be characterized as “secular” in nature—or at least beneficial to all—such as education, that it is responding to a public need and may receive public support. Sectarian schools, particularly Catholic schools, carry a large part of the burden that should be borne by the State of providing education to citizens. As such, they are entitled to such support as may enable them to continue performing their service to the public.
Q: Why are there degree requirements now for members of the Legislature as well as for the President and the Vice-President of the Philippines? Is such a requirement not undemocratic?
A: A democracy endures for as long as public office is, in principle, open to all. That remains so, even if degree requirements be prescribed, because college education—the minimum qualification—is now readily available and, under resent legislation, even free for those who qualify. In the 21st century, given the enormity of the problems of leadership, that one is able to read and write will no longer be sufficient to enable a person to cope with the challenges of office. Please note that the phrase “or its equivalent” is always appended to the degree requirement—so that when education, training, apprenticeship are equivalent to a college degree, as certified by the appropriate government body, then a person is qualified for office.
Q: In this jurisdiction, aside form the laws (entitled Republic Acts) passed by Congress and those enacted by initiative, are there other legal norms with the status of statutes?
A: Yes, there are. Customary international law, insofar as it forms part of the generally accepted principles of international law, is part of the law of the land and has the same rank in the legal hierarchy as a statute. Similarly, treaties and international agreements entered into by the President and concurred in, as required, by the Senate, also have the force of statutes. And when statute and treaty provision conflict with each other, the doctrine of “lex posterior” will apply, if all attempts at harmonization fail: the posterior norm (that enacted or passed or entering into force later) shall control.
Q: Will the acts passed by the Regional Assemblies have the complexion of laws or of ordinances, such as those passed by the local government units?
A: The draft Constitution clearly delineates between those matters on which only Federal Congress may legislate, and those which are committed to the competence of regional assemblies. Therefore it is contemplated that regional assembles propose genuine legislative power, and in those areas or fields entrusted to their competence, federal congress may not legislate.