Practice question
Congress fixes a statutory tax rate increase and directs the President to implement it when a precisely stated fiscal threshold is met. The President only verifies whether that threshold exists. Under ABAKADA, what is the sound characterization?
- An automatic unconstitutional delegation because facts are involved.
- A delegation of authority to ascertain the statutory contingency, rather than unrestricted power to select the tax policy.
- A transfer of Congress's entire taxing authority.
- A presidential amendment of the Constitution.
- A delegation valid only if taxpayers individually consent.
Legal references
- ABAKADA Guro Party List v. Ermita, G.R. No. 168056 et al., September 1, 2005, main decision, factual contingencies and limits on delegation: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/1/48624
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