Practice question
A mayor directs the treasurer to collect a newly invented local tax by memorandum. No appropriate sanggunian ordinance exists. Does Section 132 permit the memorandum to substitute for one?
- No; the imposition must be exercised by the sanggunian through an appropriate ordinance
- Yes, because collection power includes unlimited legislation
- Yes, if the memorandum has an official seal
- Yes, whenever a budget deficit exists
- Yes, if it is called a voluntary tax despite compulsory collection
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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