On July 30, 2008, another spectacular debate was witnessed when two top lawschool in the Philippines competed with one another on the motion that Church property should not be exempted from taxation. Defending the Affirmative side is the University of the Philippines College of Law and on the other hand, defending the negative is the Polytechnic University of the Philippines College of Law.
UP Law argued that the reason for exempting church property from taxation is no longer existing thus they propose to revise the Constitutional grant of exemption to church property. They argued that taxing the church will bring in revenue to the government.
PUP Law defended the statusquo arguing that exempting the church property is not absolute. The limitation requires a heavy burden to the church before they could claim exemption. Taxation is the rule while exemption is the exception. They said that taxing church will necessarily violate the separation of church and state and will bring about an added burden to the people because they are the one's who will be shouldering the same.
The match was so close thus declaring a tie, an that event that happened for the first time in ANC Square Off debate history. Both teams garnered the score of 220.
In breaking the tie, the chair of the judges chose UP Law to advance to the next round. PUP Law on the other hand will still be competing with another school to advance to the next round.
Arnel Mateo, Cruzette Dela Cruz and Rofylyn Lagundino were the members of PUP Law team.
Congratulations to both teams!