Practice question
Under Section 132 of RA 7160, how is an LGU's power to impose a tax, fee or charge exercised?
- By any private contractor's announcement
- By the sanggunian through an appropriate ordinance
- By a candidate's campaign promise alone
- By an unsigned social-media post
- By a taxpayer's unilateral choice
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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