Taxing Powers of Local Government Units (LGUs)

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1. Under LGC Section 132, which body exercises the power to impose a local tax through an appropriate ordinance? Multiple Choice Easy
2. ArticleX, Section 5 makes LGUs' power to create revenue sources and levy taxes subject to what? Multiple Choice Easy
3. What safeguard does Section 186 expressly require before enacting an ordinance levying other taxes, fees or charges und… Multiple Choice Easy
4. A mayor directs the treasurer to collect a newly invented local tax by memorandum. No appropriate sanggunian ordinance … Multiple Choice Medium
5. An LGU invokes Section 186 to impose a new levy and argues that the residual power is exempt from the Code's safeguards… Multiple Choice Medium
6. A city says ArticleX, Section 5 gives it sovereign taxing power equal to the State, so it may disregard an otherwise ap… Multiple Choice Hard
7. A municipality proposes a levy under Section 186. The stipulated base is already taxed under the NIRC, no specific prov… Multiple Choice Hard
8. Explain the source and limits of LGUs' taxing power, including the role of Section 132. Essay Medium
9. What does Section 186's power to levy other taxes authorize, and what limits accompany it? Essay Medium
10. A local treasurer says that authority to assess and collect existing local taxes necessarily includes authority to crea… Essay Medium
11. Under LGC Section 151, a city's revenue-raising scope generally includes which taxes, fees and charges, subject to Code… Multiple Choice Easy
12. What basic qualification does Section 153 attach to LGU fees and charges for services rendered? Multiple Choice Easy