Philippine Bar review · Question

Practice question: Inherent and Constitutional Limitations

Multiple Choice Medium

Practice question

Congress authorizes the President by law to fix tariff rates within specified limits and restrictions and within the national development program. Is the delegation necessarily invalid merely because taxation is legislative?
  1. Yes, the Constitution permits no tariff delegation
  2. Yes, only courts may fix tariffs
  3. No, the Constitution permits every tax rate to be delegated without limits
  4. No; Article VI, Section 28(2) expressly permits this bounded tariff authority
  5. Yes, unless every importer consents

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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