Log In Create Account

Philippine Bar review · Question

Practice question: Validity of Local Tax Ordinance

Multiple Choice Easy

Practice question

Does filing the Section 187 appeal itself suspend the ordinance's effectivity and accrual and payment of the imposed tax?
  1. Yes, automatically and permanently
  2. Yes, whenever a private letter requests it
  3. No; the statute expressly says that appeal has no such suspensive effect
  4. Yes, without any applicable legal order
  5. It cancels every prior tax ordinance

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
  • Drilon v. Lim, GR112497, August4 1994, main decision: https://lawphil.net/judjuris/juri1994/aug1994/gr_112497_1994.html

Answer this question in flashcards to review your response and continue practicing.