Practice question
Which feature is required for direct duplicate taxation?
- The taxes are imposed by the same taxing authority
- The taxpayer dislikes both taxes
- The taxes appear on different invoices
- The taxpayer pays both in cash
- Both taxes have long names
Legal references
- City of Manila v. Coca-Cola Bottlers Philippines, G.R. 181845, August 4, 2009: https://lawphil.net/judjuris/juri2009/aug2009/gr_181845_2009.html
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