Practice question
A revenue law reasonably classifies a defined type of business and imposes the same rate on every business within that class. A taxpayer challenges it solely because a materially different business class has a different rate. Which answer is best?
- Different rates between classes are always unconstitutional
- Uniformity permits reasonable classifications and does not require all different subjects to bear one rate
- A classification is valid merely because it names a business
- Every tax must collect an identical peso amount
- Only the executive may classify taxpayers
Legal references
- Sison v. Ancheta, G.R. No. L-59431, July 25, 1984, main opinion: https://lawphil.net/judjuris/juri1984/jul1984/gr_l-59431_1984.html
- 1987 Constitution, Article VI, Section 28(1): https://lawphil.net/consti/cons1987.html
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