angelic moo

In Arnado v. COMELEC , [1] the Supreme Court held that an affidavit of renunciation of foreign citizenship is deemed withdrawn when a candidate uses a US passport after executing the affidavit.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. [1] G.R. No. 210164, August 18, 2015.

The Validity of a Tax may be Determined by other Statutes In Ferrer, Jr. v. Bautista , [1] 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. [2] The Court explained that: ...Aside from the specific authority vested by Section 43 of the UDHA , 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.   The collections made accrue ...