Philippine Bar review · Topic
Validity of Local Tax Ordinance
Explore Validity of Local Tax Ordinance in Local Taxation (RA 7160, as amended) for the Philippine Bar. Browse subtopics and published practice questions…
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Practice questions
- Under LGC Section 187, when must the required public hearings on a local tax ordinance occur? Multiple Choice Easy
- Under Section 187's statutory appeal, a question concerning the constitutionality or legality of a tax ordinance may be… Multiple Choice Easy
- Does filing the Section 187 appeal itself suspend the ordinance's effectivity and accrual and payment of the imposed ta… Multiple Choice Easy
- A city holds all required hearings and follows publication procedures, but imposes a levy concededly outside its substa… Multiple Choice Medium
- A provincial tax ordinance is approved where a newspaper of local circulation exists. Section 188 applies without any s… Multiple Choice Medium
- After a proper Section 187 appeal, the Secretary of Justice concludes that a tax ordinance complies with the Constituti… Multiple Choice Hard
- A municipality enacts a tax ordinance without any prior public hearing, then promptly publishes the approved text in fu… Multiple Choice Hard
- Explain the substantive and procedural inquiries in testing a local tax ordinance's validity. Essay Medium
- State the Section 187 statutory appeal sequence and its effect on collection. Essay Medium
- Explain why Drilon v. Lim upheld Section 187 review without treating it as unconstitutional executive control over loca… Essay Medium
- Under Section188, the publication requirement for provincial, city and municipal revenue measures ordinarily requires w… Multiple Choice Easy
- When no newspaper of local circulation exists, Section188 permits what alternative? Multiple Choice Easy