Does using the same receipts as a computational base… - MCQ

Multiple Choice Easy

Practice question

Does using the same receipts as a computational base necessarily make two levies the same tax in character?

Yes, without further analysis
Yes, every receipts-based charge is identical
Only the printed heading matters
Only the taxpayer’s total cost matters
No; the taxable subject, purpose, authority, period and nature still require examination

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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