Philippine Bar review · Question

Practice question: Taxation

Multiple Choice Hard Jurisprudence

Practice question

A statute authorizes presidential tariff adjustments within a ten-to-twenty-percent band and sets conditions within the national development program. An executive order sets thirty percent, invoking the constitutional tariff-delegation clause as an independent source of unlimited power. No other authority supports the rate. Which conclusion follows?
  1. The rate exceeds the delegation and cannot rest on that clause alone
  2. The clause removes all statutory ceilings
  3. Every tariff rate needs a constitutional amendment
  4. An importer’s consent validates any executive rate
  5. The prescribed band is merely advisory

Legal references

  • 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353; Article VI, Section 28(2).

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