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Philippine Bar review · Question

Practice question: Power of Taxation

Essay Medium

Practice question

Explain the relationship between exclusive House origination of revenue bills and the Senate's power to amend them. A challenger says a revenue law is invalid solely because extensive Senate changes made the final text different from the House version. Assess that objection under Tolentino.

Legal references

  • 1987 Constitution, Article VI Section 24: https://lawphil.net/consti/cons1987.html
  • Tolentino v. Secretary of Finance, August 25, 1994, main decision: https://lawphil.net/judjuris/juri1994/aug1994/gr_115455_1994.html
  • Tolentino v. Secretary of Finance, October 30, 1995, main resolution: https://lawphil.net/judjuris/juri1995/oct1995/gr_115455_1995.html

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