Practice question
Does the lifeblood doctrine itself authorize a tax not imposed by law?
- Yes, whenever funds are useful
- Yes, if an officer requests it
- Yes, if a taxpayer is wealthy
- No
- Yes, if the amount is small
Legal references
- https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html — CIR v. Algue, Inc., G.R. No. L-28896, February 17, 1988, main opinion
- https://lawphil.net/judjuris/juri1998/aug1998/gr_125704_1998.html — Philex Mining v. CIR, G.R. No. 125704, August 28, 1998, main opinion
Answer this question in flashcards to review your response and continue practicing.