R. Non-imprisonment for Debt

U. Non-imprisonment for Debts

> art. III, sec. 20 SECTION 20. No person shall be imprisoned for debt or non-payment of a poll tax.

No person shall be imprisoned for debt or nonpayment of a poll tax. (PHIL. CONST., art. 3, § 20)

Debt

A contractual obligation, whether express or implied, resulting in any liability to pay money. Thus, all other types of obligations are not within the scope of this prohibition. (Bernas, The 1987 Philippine Constitution: A Comprehensive Reviewer, 2011)

Imprisonment for Fraudulent Debt

• The fraudulent debt constitutes a crime (e.g. estafa); and
• The debtor has been duly convicted. (Bernas, The 1987 Philippine Constitution: A Comprehensive Reviewer, 2011)

Subsidiary Imprisonment

If an accused fails to pay the fine imposed upon him, this may result in his subsidiary imprisonment because his liability is ex delicto and not ex contractu. (Alejo v. Judge Inserto, A.M. No. 1098 CFI, May 31, 1976)

Prohibition against imprisonment for non-payment of poll tax

No person shall be imprisoned for debt or non-payment of a poll tax [Section 20, Article III, 1987 Constitution].

Capitation or poll taxes are taxes of a fixed amount upon all persons, or upon all the persons of a certain class, resident within a specified territory, without regard to their property or the occupations in which they may be engaged. Taxes of a specified amount upon each person performing a certain act or engaging in a certain business or profession are not poll taxes [51 Am. Jur. 66-67]