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Philippine Bar review · Question

Practice question: Local Business Tax

Multiple Choice Easy

Practice question

Under LGC Section 132, how does a local government unit exercise its power to impose a local business tax?
  1. Through an appropriate ordinance enacted by its sanggunian
  2. Through any cashier’s oral request alone
  3. Through a private supplier’s invoice alone
  4. Through a customer vote at the store
  5. Through a bank’s loan policy

Legal references

  • RA7160, Sections132,143,146 and150: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html

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