10 scopes of legislative power of taxation

The following are ten (10) scopes of the exercise of the legislative power of taxation.

[1] Determination of subjects of taxation. Who and what are persons, property, occupations or privileges to be taxed?
[2] Determination of amount or rate of tax. Should the tax be set at 10% or 12%?
[3] Determination of purpose. As long as the purpose is public, which means that the tax collected shall not benefit private persons only, Congress can determine the purpose for which the tax fund must be used.
[4] Determination of method of collection. Should the tax be collected by the process of withholding? Should the Bureau of Internal Revenue (BIR) be given the discretion to determine the most effective way of collecting the tax?
[5] Determination of apportionment of the tax. Should the tax be of general application or limited to a particular locality?
[6] Determination of the kind of tax to be collected.
[7] Determination of the situs of tax.
[8] Grant or withdrawal of tax exemption.
[9] Grant of condonation or tax amnesty.
[10] Determination of available remedies, whether administrative or judicial. (G.R. No.85318)

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