Log In Create Account

Philippine Bar review · Question

Practice question: Local Taxes

Essay Medium

Practice question

An LGU pursues authorized administrative and judicial business-tax remedies at the same time. Explain why permission to use both does not permit duplicate recovery.

Legal references

  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections174,266 and270.
  • RA9282 amending RA1125: https://lawphil.net/statutes/repacts/ra2004/ra_9282_2004.html Section7, national collection versus local tax appellate jurisdiction.

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