Practice question
A taxpayer defeats a direct-duplicate-taxation argument because one levy concerns a different privilege. The collector then claims the levy is necessarily valid even if a statutory exemption expressly applies. Which is sound?
- Failure of one argument cures every statutory defect
- Double-taxation analysis replaces the enabling law
- A collector may ignore every exemption
- Rejecting direct duplication does not dispense with examining the tax’s statutory authority and applicable exemption
- No exemption can ever limit a tax
Legal references
- City of Manila v. Coca-Cola Bottlers Philippines, Inc., G.R. No. 181845, August 4, 2009, main decision: https://lawphil.net/judjuris/juri2009/aug2009/gr_181845_2009.html
- Villanueva v. City of Iloilo, G.R. No. L-26521, December 28, 1968, main decision: https://lawphil.net/judjuris/juri1968/dec1968/gr_26521_1968.html
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