Fast track delegation of authority: A study on the constitutionality of sections 401 and 402 of the tariff and customs code of 1978 (P.D. no. 1464, as amended)

The imposition of tariff and custom duties are legislative acts done by the Congress. There should be clear and specific provisions on these legislative acts to uphold the principle that taxation should always be with representation. This thesis aims to study the constitutionality of Section 401 and...

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Bibliographic Details
Main Authors: Fernandez, Fredrick Y., Park, Hauri
Format: text
Language:English
Published: Animo Repository 2009
Subjects:
Online Access:https://animorepository.dlsu.edu.ph/etd_bachelors/17759
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Institution: De La Salle University
Language: English
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Summary:The imposition of tariff and custom duties are legislative acts done by the Congress. There should be clear and specific provisions on these legislative acts to uphold the principle that taxation should always be with representation. This thesis aims to study the constitutionality of Section 401 and Section 402 of the Tariff and Customs Code of the Philippines of 1978 in relation to the present Constitution. This thesis will develop on the maximum delegate potestas non potest delegaria (no delegated powers can be further delegated) and further explain the exception to the concept.