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According to Article IX-C, Section 2 of the 1987 Constitution of the Philippines, the Commission on Elections (COMELEC) shall exercise the following powers and functions: [3] Enforce and administer all laws and regulations relative to the conduct of an election, plebiscite, initiative, referendum, and recall.
The Omnibus Election Code bans persons or organizations who hold contracts with the government from contributing to candidates' election campaigns. In addition, under Comelec Resolution No. 10772 and the Corporation Code of the Philippines, corporations are allowed to make campaign donations of up to 5% of its taxable income. [15]
Percentage tax is a business tax imposed on persons or entities/transactions: who sell or lease goods, properties or services in the course of trade or business and are exempt from value-added tax (VAT) under Section 109 (w) of the National Internal Revenue Code, as amended, whose gross annual sales and/or receipts do not exceed Php 3,000,000 ...
The Court of Tax Appeals (Filipino: Hukuman ng Apelasyon sa Buwis [2]) is the special court of limited jurisdiction, and has the same level with the Court of Appeals.The court consists of 8 Associate Justices and 1 Presiding Justice.
Representation to the legislature traces its origin to the Spanish era, when the Philippines was granted very limited representation to the Spanish Cortes.During the American period, when the Philippine Bill of 1902 was enacted, the first Philippine Assembly was established as the lower house and the then-existing Philippine Commission as the upper house.
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In the Philippines, a nuisance candidate is an official term for an aspirant candidate for a public office whose certificate of candidacy was not accepted by the Commission on Elections (COMELEC) either motu proprio by the election body itself or upon a verified petition of an interested party. [1]
The Commission on Appointments confirms certain appointments made by the President of the Philippines.Article VII, Section 16 of the 1987 Constitution reads: "The President shall nominate and, with the consent of the Commission on Appointments, appoint the heads of the executive departments, ambassadors, other public ministers and consuls, or officers of the armed forces from the rank of ...