Practice question
What is needed to impose a tax under the principle stated in Davao Gulf Lumber?
- Only a collector’s preference
- Clear and express statutory support
- Only a competitor’s demand
- Only a revenue target
- Only an informal rumor
Legal references
- https://lawphil.net/judjuris/juri1998/jul1998/gr_117359_1998.html — Davao Gulf Lumber v. CIR, G.R. No. 117359, July 23, 1998, main opinion
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