Practice question
Explain why a tax’s title and computational base cannot alone answer a direct-duplicate-taxation objection. Use a comparison of two differently named levies on an identical privilege.
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
Answer this question in flashcards to review your response and continue practicing.