Philippine Bar review · Question

Practice question: Taxation

Essay Medium Jurisprudence

Practice question

A disaster-reconstruction levy has achieved its entire statutory purpose and retains a balance. Explain how the constitutional special-fund rule treats the receipts before and after completion.

Legal references

  • 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353; Article VI, Section 29(3).

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