Practice question
A national tax and a city tax affect the same enterprise. The enterprise argues that paying two governments alone proves direct duplicate taxation. What is the best response?
- Every national tax defeats local taxing power
- Every local tax defeats national taxing power
- All taxes paid by one enterprise have the same subject
- Only the size of the combined bill matters
- Different taxing authorities prevent that fact alone from satisfying the strict duplicate-tax test
Legal references
- Villanueva v. City of Iloilo, G.R. L-26521, December 28, 1968: https://lawphil.net/judjuris/juri1968/dec1968/gr_26521_1968.html
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