Criminal Law and Taxation

• Criminal law


  Branch of public law that defines crimes, treats of their nature and provides for their punishment
• Revised Penal Code of the Philippines


  Primary source of criminal law, divided into three parts: 1) Principles affecting criminal liability, 2) Penalties which include civil and criminal liability, and 3) Felonies defined by different titles
• Characteristics of criminal law


  • Generality - penal laws govern everyone within the territorial jurisdiction of the state
  • Territoriality - penal laws are only effective within the territorial confines of one's jurisdiction
  • Prospectivity - penal laws only take effect after their effective date
• Mala in se


  Crimes or acts that are inherently immoral, such as murder, arson or rape
• Mala prohibita


  Crimes that are wrong only because they are prohibited by statute, even if the act itself is not necessarily immoral
• Felonies


  • Acts or omissions punishable by law, committed either by deceit or by fault
• Elements of a felony


  • There must be an act or omission, the act or omission must be punishable by the Revised Penal Code, and the act is performed or the omission is incurred by means of dolo (malice) or culpa (fault)
• Stages of execution of crimes

  • Consummated
  • Frustrated
  • Attempted
• Justifying circumstances


  • Self-defense
  • Self-defense to relatives
  • Self-defense to strangers
  • Avoiding an evil or injury
  • Fulfillment of a duty or lawful exercise of a right or office
  • Obedience to a superior's lawful order
• Exempting circumstances


  • Imbecile or insane person
  • Child 15 years old or under
  • Child above 15 but below 18 without discernment
  • Accident without fault or intention
  • Compulsion of an irresistible force
  • Impulse of an uncontrollable fear
  • Failure to perform an act due to lawful or insuperable cause
• Mitigating circumstances


  • Mentioned under justifying and exempting circumstances (not attendant)
  • Minority and old age
  • No intention to commit so grave a wrong
  • Sufficient provocation or threat from the offended party
  • Immediate vindication of a grave offense
  • Powerful impulse producing passion or obfuscation
  • Voluntary surrender or confession
  • Physical defect restricting means of action, defense, or communication
  • Illness diminishing exercise of will power
  • Analogous circumstances
• Aggravating circumstances


  • Taking advantage of public position
  • Committing crime in contempt or disregard of public authorities
  • Committing crime with insult or disregard of respect due to offended party
  • Committing crime with abuse of confidence or obvious ungratefulness
  • Committing crime in the palace of the Chief Executive, in the presence of public authorities, or in a place dedicated to religious worship
  • Committing crime at nighttime, in an uninhabited place, or by a band
  • Committing crime on the occasion of a calamity or misfortune
  • Committing crime with the aid of armed men or persons ensuring impunity
  • Being a recidivist
  • Previous punishment for an equal or greater offense
  • Committing crime for a price, reward, or promise
  • Committing crime by means of inundation, fire, poison, explosion, etc.
  • Committing crime with evident premeditation
  • Employing craft, fraud, or disguise
  • Taking advantage of superior strength or means to weaken the defense
  • Committing crime with treachery
  • Employing means or circumstances adding ignominy to the natural effects of the act
  • Committing crime after an unlawful entry
  • Breaking a wall, roof, floor, door, or window as a means to commit the crime
  • Committing crime with the aid of persons under 15 or by means of motor vehicles, etc.
  • Deliberately augmenting the wrong done in the commission of the crime
• Alternative circumstances


  • Relationship
  • Intoxication
  • Degree of instruction and education of the offender
• Penalties


  • Death (suspended by law)
  • Life imprisonment
  • Reclusion perpetua (20 to 40 years)
  • Reclusion temporal (12 to 20 years)
  • Prision mayor (6 to 12 years)
  • Prision correccional (6 months to 6 years)
  • Arresto mayor (1 month to 6 months)
  • Destierro or bond to keep peace
• Taxation


  The power by which the sovereign raises revenue to defray the necessary expenses of the government
• Taxes


  The enforced proportional contribution from persons and property levied by the State by virtue of its sovereign power for public purposes
• National internal revenue taxes


  • Income tax (individual income)
  • Tax on corporations
  • Estate tax
  • Donor's tax
  • Excise tax
  • Value-added taxes
  • Other percentage taxes
  • Documentary stamp taxes
  • Such other taxes as are and may be imposed
• Necessity theory of taxation


  The existence of government is a necessity and it cannot continue without the necessary means to defray its expenses, so it has the right to compel all citizens and property within its territorial jurisdiction to contribute
• Benefits-protection theory of taxation


  The State demands and receives taxes from the subjects of taxation within its jurisdiction so that it may be able to carry its mandate into effect and perform the functions of government, and the citizens pay from their property the portion demanded in order that they may be secured in the enjoyment of the benefits of organized society
• Lifeblood theory of taxation


  Taxes are the lifeblood of the nation through which the government agencies continue to operate and which the State effects its function for the welfare of its constituents
• Bureau of Internal Revenue (BIR)


  The primary administrative agency tasked with the enforcement and implementation of the National Internal Revenue Code (NIRC) and the collection of taxes
• Kinds of taxes


  • Income tax
  • Tax on corporations
  • Estate tax
  • Donor's tax
  • Excise tax
  • Value-added tax