Uniform and Equitable Taxation; prohibition Against Confiscatory Taxes, Fees and Charges. – The Parliament shall exercise, subject to the provisions of the Constitution, the power to levy taxes, fees, and charges, which shall inure solely to the benefit of the Bangsamoro Autonomous Region; Provided, That the principles of the uniformity and equity in taxation shall be observed: Provided, further, That such shall not be unjust, excessive, oppressive, confiscatory, or contrary to public policy: Provided, furthermore, That their collection shall not be delegated to any private person.
The power to impose any tax under this Organic Law shall be exercise by the Parliament, through an appropriate legislation, which shall not be enacted without any prior public hearing conducted for the purpose. The Bangsamoro government shall evolve a progressive, responsive, and culture sensitive system of taxation which shall, among other things, provide for incentives for the prompt payment of taxes and penalize tax evasion and delinquency.
Nothing in this provision shall preclude any future legislation on national taxes nor allow both National Government and Bangsamoro Government to impose similar taxes on the same entity.
