Taxation

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1. Under Section 132 of RA 7160, how is an LGU's power to impose a tax, fee or charge exercised?
2. Which principle in Section 130 governs local taxation?
3. Does Article X, Section 5 make local taxation unlimited and independent of congressional guidelines?
4. A mayor creates a new local tax by executive memorandum alone. There is no supporting tax ordinance or other legal auth…
5. An LGU invokes Section 186 to levy a residual tax on an otherwise permissible untaxed subject. It conducts no prior pub…
6. A taxpayer files a timely Section 187 appeal challenging a tax ordinance's legality before the Secretary of Justice. No…
7. A municipal ordinance imposes a documentary stamp tax as such on the execution of private contracts. The municipality a…
8. Explain the constitutional and statutory framework for local taxation. Does local autonomy authorize every tax an LGU w…
9. An LGU relies on Section 186 to tax an otherwise permissible residual subject. Explain why compliance requires more tha…
10. Describe the Section 187 administrative challenge to the constitutionality or legality of a tax ordinance: filing perio…
11. Under RA7160 Section130(c), may collection of local taxes, fees and charges be let to a private person?
12. For what purposes may local taxes, fees and other impositions be levied and collected under Section130(b)(2)?