Practice question
Under the reasonable-classification test reiterated in Tayam, a tax classification must be germane to what?
- The purpose of the law
- Only the favorite color of the collector
- Only the surname of the taxpayer
- A purpose invented solely after judgment without factual basis
- Any private preference regardless of the statute
Legal references
- 1987 Constitution: https://lawphil.net/consti/cons1987.html ArticlesIII Section1,VI Section29(3),XIV Section4(3).
- Tayam v. Recto, GR280898, April22 2026 ENBANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/27/70454 MAIN reasonable-classification ruling.
- CIR v. De La Salle University, GR196596/198841/198941, November9 2016 MAIN: https://lawphil.net/judjuris/juri2016/nov2016/gr_196596_2016.html MAIN distinction between exempt revenues and assets.
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