May “the power to tax” be delegated to the local government units?

(Board of Assessment Appeals of Laguna v. CTA 8 scra 224) Yes. In the absence of constitutional provision, “the power to tax may still be delegated to local government units in accordance with the well-settled doctrine that the power to create local government units by implication confers upon it the power to tax.” So even […]

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Non-delegation of the power to tax under the Philippine Taxation Law

(Abakada Guro Party List v. Ermita [469 SCRA 1,122,123-124]) The Supreme Court sustained the constitutionality of R.A. 9337 authorizing the President to increase the VAT rate from 10% to 12% effective January 1, 2006 upon recommendation of the Secretary of Finance on the existence of either of the two conditions. RATIO:AS TO DELEGATION OF POWER: […]

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BAR EXAMINATIONS for TAXATION LAW 2014-2017

2017 BAR EXAMINATIONS TAXATION LAW November 12, 2017 2:00 P.M. – 6:00 P.M. INSTRUCTIONS 1. This Questionnaire contains ten (10) pages. Check and make sure that your Questionnaire has the correct number of pages. You may write on your Questionnaire as you answer the questions. Read each question very carefully and write your answers in […]

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BAR EXAMINATIONS MERCANTILE LAW 2014-2017

2017 BAR EXAMINATIONS MERCANTILE LAW November 19, 2017 8:00 A.M. – 12:00 N.N. INSTRUCTIONS 1. This Questionnaire contains eleven (11) pages. Check and make sure that your Questionnaire has the correct number of pages. You may write on your Questionnaire as you answer the questions. Read each question very carefully and write your answers in […]

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BAR EXAMINATIONS labor law 2014-2017

November 5, 2017 2:00 P.M. – 6:00 P.M. INSTRUCTIONS 1. This Questionnaire contains nine (9) pages. Check and make sure that your Questionnaire has the correct number of pages. You may write on your Questionnaire as you answer the questions. Read each question very carefully and write your answers in your Bar Examination Notebook in […]

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BAR EXAMINATIONS REMEDIAL LAW 2014-2017

2017 BAR EXAMINATIONS REMEDIAL LAW November 26, 2017 8:00 A.M. – 12:00 N.N. INSTRUCTIONS 1. This Questionnaire contains ten (10) pages. Check and make sure that your Questionnaire has the correct number of pages. You may write on your Questionnaire as you answer the questions. Read each question very carefully and write your answers in […]

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BAR EXAMINATIONS CRIMINAL LAW 2014-2017

2017 BAR EXAMINATIONS CRIMINAL LAW November 19, 2017 2:00 P.M. – 6:00 P.M. INSTRUCTIONS 1. This Questionnaire contains nine (9) pages. Check and make sure that your Questionnaire has the correct number of pages. You may write on your Questionnaire as you answer the questions. Read each question very carefully and write your answers in […]

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BAR EXAMINATIONS CIVIL LAW 2014-2017

2017 BAR EXAMINATIONS CIVIL LAW November 12, 2017 8:00 A.M. – 12:00 N.N. INSTRUCTIONS 1. This Questionnaire contains nine (9) pages. Check and make sure that your Questionnaire has the correct number of pages. You may write on your Questionnaire as you answer the questions. Read each question very carefully and write your answers in […]

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BAR Q AND A: (2014-2017) TAX

2017 BAR EXAMINATIONS TAXATION LAW November 12, 2017 2:00 P.M. – 6:00 P.M. INSTRUCTIONS 1. This Questionnaire contains ten (10) pages. Check and make sure that your Questionnaire has the correct number of pages. You may write on your Questionnaire as you answer the questions. Read each question very carefully and write your answers in […]

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