Practice question
A tax is imposed by a competent legislature using all required procedures, but the established sole purpose is to pay a private person's gambling debts without any public benefit. Is procedural regularity sufficient?
- Yes, all substantive limits disappear after enactment
- Yes, private debts are always public expenses
- Yes, if collection is efficient
- No; the substantive requirement of public purpose remains
- No, because every tax benefiting any private person is invalid
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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