Practice question
Two separate local governments impose levies on a business. A court finds no identity of taxing jurisdiction, and no independent situs or statutory defect is stipulated. Is the direct-duplication claim established merely because the business pays both?
- Yes, two governments are always one authority
- No; the same-jurisdiction feature cannot simply be assumed
- Yes, all local levies are identical
- Only the payment date matters
- No other tax-law question could ever remain
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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