Practice question
A tariff law validly permits rates from 2% to 8% within a stated national development program. The President fixes 12%, relying only on the Constitution’s tariff-delegation clause. Explain why the constitutional permission does not resolve the legality of that rate.
Legal references
- 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353 Article VI, Section 28(2).
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