Practice question
Does Article X, Section 5 make local taxation unlimited and independent of congressional guidelines?
- Yes, every local tax automatically supersedes national law
- Yes, local autonomy removes all statutory limitations
- Yes, a mayor may repeal any tax statute
- Yes, local ordinances can disregard every constitutional guarantee
- No; the constitutional power operates subject to congressional guidelines and limitations consistent with local autonomy
Legal references
- 1987 Constitution, Article X, Section 5, local revenue and taxation powers: https://elibrary.judiciary.gov.ph/thebookshelf/showdocs/3/353
- Republic Act No. 7160, Local Government Code, Sections 129, 130, 132, 133, 186 and 187: https://lawphil.net/statutes/repacts/ra1991/ra_7160_1991.html
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