Philippine Bar review · Question

Practice question: Inherent and Constitutional Limitations

Multiple Choice Easy

Practice question

Article III, Section 20 prohibits imprisonment for which tax-related nonpayment?
  1. Any failure to pay any tax, regardless of penal law
  2. Nonpayment of a poll tax
  3. Only unpaid import duties
  4. Only unpaid corporate income tax
  5. Every fraudulent tax return

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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