Practice question
What does the lifeblood doctrine emphasize?
- All collection methods are lawful
- Tax revenue is essential to governmental operations
- Every taxpayer must receive an equal cash refund
- The executive may impose any tax without law
- Tax laws are exempt from constitutional review
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
Answer this question in flashcards to review your response and continue practicing.