Practice question
A taxpayer refuses an otherwise lawful tax because the taxpayer did not personally use any government hospital, road or public school that year. Explain why that objection does not itself defeat taxation.
Legal references
- Commissioner of Internal Revenue v. Algue, Inc., G.R. No. L-28896, February 17, 1988: https://lawphil.net/judjuris/juri1988/feb1988/gr_l-28896_1988.html
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