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Philippine Bar review · Question

Practice question: Taxation

Multiple Choice Medium

Practice question

A city proposes a contract giving a private individual the entire right to collect its taxes and keep a negotiated share as profit. The facts establish letting of tax collection, not a technical payment-processing service. What governs?
  1. Section130(c)’s prohibition on letting local collection to a private person
  2. The private contract automatically overrides the Code
  3. Profit makes collection exempt from regulation
  4. A majority council vote repeals national law
  5. Only the contractor’s consent matters

Legal references

  • RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections129 and130(a)–(e).

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