Delegation of tax powers

According to textbooks, there are three (3) instances of allowable delegation of power to tax. One is that to local government. Another is that authorizing the President to set, within specified limits, subject to such limitations and restrictions as it may impose, tariff rates, import and export quotas, tonnage and wharfage dues and other duties or imposts within the framework of the national development program of the government. The last one is that delegation of mere administrative implementation.

However, these are not real forms of delegation of powers.

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