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Philippine Bar review · Question

Practice question: Double Taxation

Multiple Choice Easy

Practice question

What is the general constitutional position on double taxation stated in Villanueva v. City of Iloilo?
  1. Every instance is expressly prohibited
  2. There is no general constitutional prohibition, but other constitutional requirements must be respected
  3. It is always required
  4. Only foreign corporations can object
  5. A second tax automatically cancels the first

Legal references

  • Villanueva v. City of Iloilo, G.R. L-26521, December 28, 1968: https://lawphil.net/judjuris/juri1968/dec1968/gr_26521_1968.html

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