Lampshades Manufacturers and Suppliers

 

                                                                  Philippines Anti-Cybercrime Police Groupe MOST WANTED PEOPLE List!

 

 

 

#1 Mick Jerold Dela Cruz

Present Address: 1989 C. Pavia St. Tondo, Manila

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#2 Gremelyn Nemuco

Present Address; One Rockwell, Makati City

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#3 Vinna Vargas

Address: Imus, Cavite 

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#4 Ivan Dela Cruz

Present Address: Imus, Cavite

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#5 Elton Danao

Permanent Address: 2026 Leveriza, Fourth Pasay, Manila 
Present Address: Naic, Cavite

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#6 Virgelito Dada

Present Address: Grass Residences, Quezon City 

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#7 John Christopher Salazar

Permanent address: Rivergreen City Residences, Sta. Ana, Manila

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#8 Xanty Octavo 

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

 

 

 

 

 

 

 

 

 

 

#9 Daniel Boco

Address: Imus, Cavite

 

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

 

 

#10 James Gonzalo Tulabot

Permanent Address: Blk. 4 Lot 30, Daisy St. Lancaster Residences, Alapaan II-A, Imus, Cavite 
Present Address: Pasay City

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#11 Lea Jeanee Belleza

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

#12 Juan Sonny Belleza

If you have any information about that person please call

to Anti-Cybercrime Department Police of Philippines:

Contact Numbers:

Complaint Action Center / Hotline:
Tel. +63 (8) 723-0401 local 7491
Smart/Viber: +63 961 829 8083

       

 

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In these countries, there are no more import duties and sales tax on gems. (Cited in pages 6 and 7 of Exhibit “M”. The Center for Research and Communication in cooperation with the Guild of Philippine Jewelers, Inc., June 1986). Tax exemptions are looked upon with disfavour. Thus, in the absence of a clear and express exemption from the payment of said fees, the waiver cannot be recognized. As already stated, it is the law-making body, and not an executive like the mayor, who can make an exemption. Under Section 36 of the Code, a permit fee like the mayor’s permit, shall be required before any individual or juridical entity shall engage in any business or occupation criminals under the provisions of the Code. The constitutionality of the statute, as well as the implementing administrative orders issued, contending that it violates the equal protection clause of the Constitution as well as the rule of uniformity and equality of taxation. The lower court declared the statute and the orders unconstitutional; hence this appeal by the respondent postal authorities. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code.

Nevertheless, since taxation is the rule and exemption therefrom the exception, the exemption may thus be withdrawn at the pleasure of the taxing authority. The only exception to this rule is where the exemption was granted to private parties based on material consideration of a mutual nature, which then becomes contractual and is thus covered by the non- impairment clause of the Constitution. Pending the hearing of the said cases, R. No. 3843 was passed granting to the private respondent a legislative franchise for the operation of the electric light, heat, and power system in the same municipalities of Pangasinan. Section 4 thereof likewise subjected the respondent to pay “into the Internal Revenue office of each Municipality in which it is supplying electric current to the public under this franchise, a tax equal to two per centum of the gross receipts from electric current sold or supplied under this franchise.” On September 15, 1964, the respondent court ruled that the provisions of R. No. 3843 should apply and accordingly dismissed the claim of the Commissioner of Internal Revenue. The said ruling is now the subject of the petition at bar. A perusal of the appealed decision would undoubtedly disclose that public respondent did not pass judgment on the soundness or wisdom of the government’s tax policy on jewelry.

ABPI tax 1 3rd digest assignment

It was indeed difficult for a government or businessman to promote an industry which did not officially exist. Duties and taxes on imported gemstones and gold and the sales tax on jewelry were abolished in Malaysia in 1984. They were removed to encourage the development of Malaysia’s jewelry manufacturing industry and to increase exports of jewelry. Amended, and granting provinces, cities and municipalities certain shares in the specific tax on such products in lieu of local taxes imposed on petroleum products. The trial court likewise held the law invalid on the ground that it singles out tuberculosis to the exclusion of other diseases which, it is said, are equally a menace to public health. But it is never a requirement of equal protection that all evils of the same genus be eradicated or none at all. As this Court has had occasion to say, “if the law presumably hits the evil where it is most felt, it is not to be overthrown because there are other instances to which it might have been applied.” As a general rule, the power to tax is plenary and unlimited in its range, acknowledging in its very nature no limits, so that the principal check against its abuse is to be found only in the responsibility of the legislature to its constituency who are to pay it. Nevertheless, it is circumscribed by constitutional limitations. At the same time, like any other statute, tax legislation carries a presumption of constitutionality.

Respondent Municipality of Pilillia, Rizal through Municipal Council Resolution no. 25-s-1974 enacted municipal tax ordinance no. 1-s otherwise known as “The Pililla Tax Code Of 1974” which took effect on July 1, 1974. The tax is within the power of Quezon City Government to impose. LGUs may be considered as having properly exercised their police power only if there is a lawful subject and a lawful method. Herein, the tax is not a pure exercise of taxing power or merely to raise revenue; it is levied with a regulatory purpose. The levy is primarily in the exercise of the police power for the general welfare of the entire city. It is greatly imbued with public interest.

ABPI tax 1 3rd digest assignment

Under the foregoing factual circumstances, the Court finds the questioned statutory provisions confiscatory and destructive of the proprietary right of the petitioners to engage in business in violation of Section 1, Article III of the Constitution. The policy of the courts is to avoid ruling on constitutional questions and to presume that the acts of the political departments are valid in the absence of a clear and unmistakable showing to the contrary. This presumption is based on the doctrine of separation of powers which enjoins upon each department a becoming respect for the acts of the other departments. The theory is that as the joint act of Congress and the President of the Philippines, a law has been carefully studied and determined to be in accordance with the fundamental low before it was finally enacted. It will be noted that, while under the present law, jewelry is subject to a 20% excise tax in addition to a 10% value-added tax under the old law, it was subjected to 50% percentage tax. It was even subjected to a 70% percentage tax under then Section 184 of the Tax Code, as amended by P.D. On August 17, 1988, pursuant to the aforementioned Mission Order, the BIR officers proceeded to the establishment of Hans Brumann, Inc., served the Mission Order, and informed the establishment that they were going to make an inventory of the articles involved to see if the proper taxes thereon have been paid.
ABPI tax 1 3rd digest assignment
Aside from the ten (10%) percent value added tax , local jewelry manufacturers contend with the excise tax of twenty (20%) percent customs duties on imported raw materials, the highest in the Asia-Pacific region. In contrast, imported gemstones and other precious metals are duty free in Hongkong, Thailand, Malaysia and Singapore. Judge Santos rendered a decision, Declaring Section 104 of the Tariff and the Customs Code of the Philippines, Hdg. 71, 71, 71, and 71, Chapter 71 as amended by Executive Order No. 470, imposing three to ten (3% to 10%) percent tariff and customs duty on natural and cultured pearls and precious or semi-precious stones, and Section 150 par. The National Internal Revenue Code of 1977, as amended, renumbered and rearranged by Executive Order 273, imposing twenty (20%) percent excise tax on jewelry, pearls and other precious stones, as INOPERATIVE and WITHOUT FORCE and EFFECT insofar as petitioners are concerned. Despite these circumstances, Thailand’s Gem business kept growing up in businessmen began to realize it’s potential. In 1978, the government quietly removed the severe duties on precious stones, but imposed a sales tax of 3.5%. Little was said or done at that time as the government wanted to see if a free trade in gemstones and jewelry would increase local manufacturing and exports or if it would mean more foreign made jewelry pouring into Thailand. However, as time progressed, there were indications that local manufacturing was indeed being encouraged and the economy was earning mom from exports. The government soon removed the 3% sales tax too, putting Thailand at par with Hongkong and Singapore.

ABPI tax 1 3rd digest assignment

We do not have the authority to inquire into the wisdom of such act. Furthermore, the 5% franchise tax rate provided in Section 259 of the Tax Code was never intended to have a universal application. We note that the said Section 259 of the Tax Code expressly allows the payment of taxes at rates lower than 5% when the charter granting the franchise of a grantee, like the one granted to the private respondent under Section 4 of R. No. 3843, precludes the imposition of a higher tax. No. 3843 did not only fix and specify a franchise tax of 2% on its gross receipts, but made it “in lieu of any and all taxes, all laws to the contrary notwithstanding,” thus, leaving no room for doubt regarding the legislative intent.

The private respondent protested but the same was denied. Besides, there is no legal objection to a broader tax base or taxable income by eliminating all deductible items and at the same time reducing the applicable tax rate. Statutes taxing the gross “receipts,” “earnings,” or “income” of particular corporations are found in many jurisdictions. Tax thereon is generally held to be within the power of a state to impose; or constitutional, unless it interferes with interstate commerce or violates the requirement as to uniformity of taxation.

ABPI tax 1 3rd digest assignment

No. 6938, non stock and non-profit hospitals and educational institutions, and unless otherwise provided in the LGC. The latter proviso could refer to Section 234, which enumerates the properties exempt from real property tax. But the last paragraph of Section 234 further qualifies the retention of the exemption in so far as the real property taxes are concerned by limiting the retention only to those enumerated there-in; all others not included in the enumeration lost the privilege upon the effectivity of the LGC. Moreover, even as the real property is owned by the Republic of the Philippines, or any of its political subdivisions covered by item of the first paragraph of Section 234, the exemption is withdrawn if the beneficial use of such property has been granted to taxable person for consideration or otherwise. Granting arguendo that the private respondents may have provided convincing arguments why the jewelry industry in the Philippines should not be taxed as it is, it is to the legislature that they must resort to for relief, since with the legislature primarily lies the discretion to determine the nature , object , extent , coverage and situs of taxation.
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Nos. 17.01, 17.02, 17.03 and 17.04, Chapter 71 of the Tariff and Customs Code, as amended by Executive Order No. 470, dated July 20, 1991, imposes import duty on natural or cultured pearls and precious or semi-precious stones at the rate of 3% to 10% to be applied in stages from 1991 to 1994 and 30% in 1995. Mayor’s permit and sanitary inspection fee unto the respondent Municipality of Pililla, Rizal, based on Municipal Ordinance No. 1. This Court then declares that the grant by Proclamation No. 420 of tax exemption and other privileges to the John Hay SEZ is void for being violative of the Constitution. Of the legislature to grant to the John Hay SEZ the same tax exemption and incentives given to the Subic SEZ, it would have so expressly provided in the R. Adm. Order 9 exempts “Government and its Agencies and Instrumentalities Performing Governmental Functions.” Adm. Order 10, amending Adm. Order 3, as amended, exempts “copies of periodical publications received for mailing under any class of mail matter, including newspapers and magazines admitted as second- class mail.” The respondent Postmaster General, in implementation of the law, thereafter issued four administrative orders numbered 3, 7, 9, and 10. All these administrative orders were issued with the approval of the respondent Secretary of Public Works and Communications. Given these constraints, the local manufacturer has no recourse but to the back door for smuggled goods if only to be able to compete even ineffectively, or cease manufacturing activities and instead engage in the tradinf of smuggled finished jewelry. Whether or not the Honorable Court has jurisdiction over the subject matter of the petition. On February 9, 1989, herein petitioners filed their answer to the petition.

ABPI tax 1 3rd digest assignment

On the question of inequality, the disparities between a real property owner and an informal settler as two distinct classes are too obvious and need not be discussed at length. The differentiation conforms to the practical dictates of justice and equity and is not discriminatory within the meaning of the Constitution. Notably, the public purpose of a tax may legally exist even if the motive which impelled the legislature to impose the tax was to favor one over another. Further, the reasonableness of Ordinance No. It is not confiscatory or oppressive since the tax being imposed therein is below what the UDHA actually allows. Even better, on certain conditions, the ordinance grants a tax credit. The petitioners now assail the decision rendered by the public respondent, contending that the latter has no authority to pass judgment upon the taxation policy of the government. In addition, the petitioners impugn the decision in question by asserting that there was no showing that the tax laws on jewelry are confiscatory and destructive of private respondent’s proprietary rights.
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Taxes are the lifeblood of the government. Without taxes, the government can neither exist nor endure. The exercise of taxing power derives its source from the very existence of the State whose social contract with its citizens obliges it to promote public interest and the common good. Congress has the power to condition, limit or deny deductions from gross income in order to arrive at the net that it chooses to tax is because deductions are a matter of legislative grace. Certainly, an income tax is arbitrary and confiscatory if it taxes capital because capital is not income. In other words, it is income, not capital, which is subject to income tax. However, the MCIT is not a tax on capital.

Taxation is an inherent attribute of sovereignty. It is a power that is purely legislative. Essentially, this means that in the legislature primarily lies the discretion to determine the nature , object , extent , coverage and situs of taxation. It has the authority to prescribe a certain tax at a specific rate for a particular public purpose on persons or things within its jurisdiction. In other words, the legislature wields the power to define what tax shall be imposed, why it should be imposed, how much tax shall be imposed, against whom it shall be imposed and where it shall be imposed. The Court finds that indeed government taxation policy trats hewelry as non-essential luxury item and therefore, taxed heavily.

  • In contrast, imported gemstones and other precious metals are duty free in Hongkong, Thailand, Malaysia and Singapore.
  • On February 9, 1989, herein petitioners filed their answer to the petition.
  • Petitioner claims that the MCIT under Section 27 of RA 8424 is unconstitutional because it is highly oppressive, arbitrary and confiscatory which amounts to deprivation of property without due process of law.
  • No. 3843 did not only fix and specify a franchise tax of 2% on its gross receipts, but made it “in lieu of any and all taxes, all laws to the contrary notwithstanding,” thus, leaving no room for doubt regarding the legislative intent.