Philippine Bar review · Question

Practice question: Taxation

Essay Medium Jurisprudence

Practice question

An official argues that the power to collect a tax necessarily permits paying its receipts out of the Treasury without an appropriation. Assess the argument and note the additional rule for special-purpose taxes.

Legal references

  • 1987 Constitution: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353; Article VI, Section 29(1), (3).

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