Practice question
An executive officer issues a memorandum creating an entirely new national tax, concededly without legislative or other competent authority. It has an admirable public purpose. Does that purpose alone validate the tax?
- Yes, purpose cures absence of power
- Yes, any executive memorandum is a tax law
- No; a public purpose does not replace competent legal authority
- No, because public purposes are prohibited
- Yes, if taxpayers are informed promptly
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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