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Philippine Bar review · Question

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

Multiple Choice Easy

Practice question

Under LGC Section 151, a city's revenue-raising scope generally includes which taxes, fees and charges, subject to Code exceptions?
  1. Those the province or municipality may impose.
  2. Only those a private club chooses to collect.
  3. No provincial or municipal category under any circumstances.
  4. Every national tax without statutory limits.
  5. Only voluntary charitable gifts.

Legal references

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

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