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Philippine Bar review · Question

Practice question: Taxing Powers of Local Government Units (LGUs)

Multiple Choice Medium

Practice question

A city says it can never impose a category expressly available to a province solely because it is a city rather than a province. What Section 151 principle answers that categorical claim?
  1. A city has no local revenue powers at all.
  2. Every provincial category automatically becomes a national income tax.
  3. Only the President may enact every city ordinance.
  4. The city generally may levy provincial as well as municipal impositions, subject to the Code.
  5. A province must permanently transfer sovereignty to the city first.

Legal references

  • RA7160, Local Government Code, Sections130,151 and153-155: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html

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