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Philippine Bar review · Question

Practice question: Validity of Local Tax Ordinance

Multiple Choice Easy

Practice question

Under Section188, the publication requirement for provincial, city and municipal revenue measures ordinarily requires which text?
  1. The certified true copy published in full
  2. Only the ordinance number
  3. Only the mayor’s signature
  4. A private summary prepared by a taxpayer
  5. Only the tax rate without the remaining provisions

Legal references

  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections130,186,188–190.
  • Coca-Cola v City of Manila GR156252 June27,2006 MAIN: https://lawphil.net/judjuris/juri2006/jun2006/gr_156252_2006.html MAIN publication and attempted amendment of void ordinance.

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