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Philippine Bar review · Question

Practice question: Validity of Local Tax Ordinance

Multiple Choice Easy

Practice question

Under Section190, enforcement after due notice that a tax ordinance has been disapproved or suspended can support what consequence?
  1. Administrative disciplinary action against responsible officials and employees
  2. Automatic validation of the ordinance
  3. Automatic exemption of every business from every other tax
  4. Transfer of legislative power to the treasurer
  5. An unlimited power to ignore the suspension

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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