Philippine Bar review · Question

Practice question: Taxation

Multiple Choice Medium Jurisprudence

Practice question

Congress authorizes the President by law to adjust tariff rates only between stated minimum and maximum rates and subject to stated conditions. An objection claims any such authorization is constitutionally forbidden. Which response is best?
  1. The objection is correct regardless of the limits
  2. Only a private trade association may set tariffs
  3. Presidential rates may exceed all limits whenever desirable
  4. Article VI expressly permits authorization within specified limits and restrictions
  5. A law may confer unlimited power to impose every internal tax

Legal references

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

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