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Philippine Bar review · Question

Practice question: Requisites of a Valid Tax

Multiple Choice Easy Jurisprudence

Practice question

Where a newspaper of local circulation exists, Section188 calls for publication of the certified true copy of the tax ordinance in what manner?
  1. In full for three consecutive days
  2. Only its title once
  3. Only a private summary after a year
  4. Only an oral announcement
  5. Only an unsigned advertisement with no ordinance text

Legal references

  • Local Government Code RA7160: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections187–188 and190.
  • Pison v. City of Iloilo, GR272170, January28 2026, Gaerlan ENBANC MAIN: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/18/70361 MAIN factual validity questions, exhaustion and hierarchy.

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