Practice question
A local treasurer says that authority to assess and collect existing local taxes necessarily includes authority to create new ones. Evaluate.
Legal references
- RA7160, Local Government Code, Sections129–133 and186–188: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
- 1987 Constitution, ArticleX Section5: https://lawphil.net/consti/cons1987.html
- Batangas City v. Pilipinas Shell, GR187631, July8 2015, main decision: https://lawphil.net/judjuris/juri2015/jul2015/gr_187631_2015.html
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