Practice question
A city assesses the same business tax for 2025 and again for 2026. All other relevant features are identical. Does the existence of two annual assessments alone establish direct duplicate taxation?
- Yes, because the taxpayer is unchanged
- Yes, because a tax may be collected only once in a business’s lifetime
- Yes, whenever the tax rate is unchanged
- No; the assessments concern different taxing periods
- No tax can lawfully recur annually
Legal references
- City of Manila v. Coca-Cola Bottlers Philippines, G.R. 181845, August 4, 2009: https://lawphil.net/judjuris/juri2009/aug2009/gr_181845_2009.html
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