Philippine Bar review · Question

Practice question: Taxation

Multiple Choice Easy Jurisprudence

Practice question

How must receipts of a tax levied for a special purpose be treated while that purpose remains unfulfilled and unabandoned?
  1. As the collector’s discretionary income
  2. As a special fund used for that purpose
  3. As funds automatically divided among legislators
  4. As private property of the largest taxpayer
  5. As funds that can never be spent

Legal references

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

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