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Philippine Bar review · Question

Practice question: Power of Taxation

Multiple Choice Medium

Practice question

Congress enacts a law authorizing the President to adjust tariff rates within specified limits and restrictions, consistently with the national development program. Does Article VI, Section 28(2), allow this form of authorization?
  1. Yes. The Constitution expressly permits this limited authorization by law.
  2. No. Every adjustment of a tariff rate must be placed individually in the Constitution.
  3. Yes, because Congress may delegate all taxation without standards.
  4. No. Only the Supreme Court may adjust tariffs.
  5. Yes, even if no authorizing law or limits exist.

Legal references

  • 1987 Constitution, Article VI Section 28(2): https://lawphil.net/consti/cons1987.html

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