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Philippine Bar review · Topic

Fundamental Principles

Explore Fundamental Principles in Local Taxation (RA 7160, as amended) for the Philippine Bar. Browse subtopics and published practice questions, then take a…

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Practice questions

  1. Under LGC Section 130(a), taxation must be uniform within what area? Multiple Choice Easy
  2. Under Section 130(b), local taxes must be levied and collected for what purpose? Multiple Choice Easy
  3. What does Section 130(c) say about letting collection of local taxes to a private person? Multiple Choice Easy
  4. An LGU defends an admitted confiscatory local levy solely because the proceeds will fund a public clinic. Does public p… Multiple Choice Medium
  5. An LGU says ability to pay is irrelevant because all local revenues are compulsory. Which principle answers it? Multiple Choice Medium
  6. A municipality awards a private company the right to collect its local taxes in the company's own name and retain colle… Multiple Choice Hard
  7. A city imposes a local charge and announces that its proceeds will be disposed of solely by a private club for members'… Multiple Choice Hard
  8. State the fundamental principles in LGC Section 130 governing local taxation. Essay Medium
  9. A city argues that any levy funding a public project necessarily meets all fundamental local-tax principles. Evaluate. Essay Medium
  10. Explain the qualifications 'as far as practicable' in Section 130's ability-to-pay and progressive-system principles. Essay Medium
  11. Which national-policy safeguard is expressly included in LGC130(b)(4)? Multiple Choice Easy
  12. What trade-related limit does Section 130(b)(4) expressly state? Multiple Choice Easy