Practice question
Which principle in Section 130 governs local taxation?
- Revenue may be levied for any official's private benefit
- Tax burdens must always be confiscatory
- Taxes need never be uniform within an LGU
- Taxes must serve public purposes and must not be unjust, excessive, oppressive or confiscatory
- Officials may disregard every applicable law
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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