Practice question
A legislature directs a revenue officer to impose any new national tax on any subject at any rate whenever the officer thinks more revenue is needed. The statute supplies no tax policy or meaningful limits and does not invoke a specific constitutional exception. Officials rely on Article VI, Section 28(2)'s tariff provision to defend the entire power. What is the best assessment?
- The tariff clause authorizes unlimited administrative creation of every tax
- An officer's fiscal preference is sufficient legislative policy
- Every administrative implementation of tax law is unconstitutional
- Only taxpayer consent is missing
- The bounded tariff exception does not authorize this unrestricted transfer of legislative taxing choices
Legal references
- 1987 Constitution, Article III Sections 1 and 20, Article VI Sections 24 and 28, Article X Section 5: https://lawphil.net/consti/cons1987.html
- Planters Products v. Fertiphil, GR166006, March14 2008, main decision: https://lawphil.net/judjuris/juri2008/mar2008/gr_166006_2008.html
- CIR v. Algue, GR L-28896, February 17 1988, main decision: https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html
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