Practice question
A city says Section130(e) requires every individual charge to have an identical progressive-rate formula, so any otherwise lawful fixed regulatory fee is automatically invalid. Assume no separate legal defect. Which answer best reflects the statutory wording?
- The provision directs each LGU as far as practicable to evolve a progressive taxation system, rather than stating that every fixed fee is automatically void
- It expressly abolishes every fixed fee
- It requires identical formulas for every imaginable charge
- It prohibits considering practical limitations
- It applies only to national income tax
Legal references
- RA7160 Local Government Code: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html Sections129 and130(a)–(e).
Answer this question in flashcards to review your response and continue practicing.