Practice question
A collector concedes that a required legal procedure was not followed but argues that the government's urgent need for revenue cures the defect. Which principle applies?
- Revenue need overrides every legal requirement
- The lifeblood doctrine creates unlimited collection power
- Taxpayers may abolish any tax they dislike
- Only the collector decides whether law matters
- The lifeblood doctrine must be reconciled with collection in accordance with law
Legal references
- CIR v. Algue, GR L-28896, February 17 1988, main decision: https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html
- Planters Products v. Fertiphil, GR166006, March14 2008, main decision: https://lawphil.net/judjuris/juri2008/mar2008/gr_166006_2008.html
- 1987 Constitution, Article III Sections 1 and 20, Article VI Sections 24 and 28, Article X Section 5: https://lawphil.net/consti/cons1987.html
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