Practice question
For direct duplicate taxation, must the challenged levies concern the same taxing period?
- No, periods never matter
- Only if the taxpayer requests it
- Yes; identity of period is one of the required features
- Only if the tax name matches
- Only if paid in cash
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
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