Practice question
Which inquiry concerns the “same kind or character” requirement of direct duplicate taxation?
- Whether both notices use blue ink
- Whether both payments come from one bank account
- Whether the same accountant signed both returns
- The legal nature of each exaction, rather than payment source alone
- Whether the taxpayer dislikes both levies
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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