In Arnado v. COMELEC, the Supreme Court held that an affidavit of renunciation of foreign citizenship is deemed withdrawn when a candidate uses a US passport after executing the affidavit. The candidate is disqualified from running for local office and a landslide victory cannot override the eligibility requirements.
Tuesday, September 15, 2015
The Validity of a Tax may be Determined by other Statutes
In Ferrer, Jr. v. Bautista, the Supreme Court upheld the Socialized Housing Tax (SHT) of Quezon City. The City imposed a Socialized Housing Tax equivalent to 0.5% on the assessed value of land in excess of Php100,000.00. The Court held that this special assessment is the same tax referred to in Republic Act No. 7279 or the Urban Development and Housing Act of 1992. The SHT is one of the sources of funds for urban development and housing program. The Court explained that:
...Aside from the specific authority vested by Section 43 of the , cities are allowed to exercise such other powers and discharge such other functions and responsibilities as are necessary, appropriate, or incidental to efficient and effective provision of the basic services and facilities which include, among others, programs and project for low-cost housing and other mass dwellings.
In the same case, the Supreme Court struck down Quezon City’s “garbage fee” saying that, among other reasons, it was inconsistent with Republic Act No. 9003 or the Ecological Solid Waste Management Act of 2000. The Court held that under that law:
...it is clear that the authority of a municipality or city to impose fees is limited to the collection and transport of R.A. No. 9003 directing that segregation and collection of biodegradable, compostable and reusable wastes shall be conducted at the barangay level, while the collection of non-recyclable materials and special wastes shall be the responsibility of the municipality or city.from households, commerce, other sources of domestic wastes, and for the use of barangay MRFs. This is but consistent with Section 10 of
 Section 43 of the law provides:
Sec. 43. Socialized Housing Tax. — Consistent with the constitutional principle that the ownership and enjoyment of property bear a social function and to raise funds for the Program, all local government units are hereby authorized to impose an additional one-half percent (0.5%) tax on the assessed value of all lands in urban areas in excess of Fifty thousand pesos (50,000.00).
See Ferrer, Jr. v. Bautista, G.R. No. 210551, June 30, 2015.
 Ferrer, Jr. v. Bautista, G.R. No. 210551, June 30, 2015.