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Philippine Bar review · Question

Practice question: Taxation

Essay Medium

Practice question

Discuss Section130’s direction to evolve a progressive taxation system and its qualification. Explain why neither ignoring progression entirely nor declaring every fixed charge automatically void follows from the text.

Legal references

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

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