May power to tax be delegated?

QUESTION: May the power of taxation be delegated?

No, the power of taxation may not be delegated, being legislative in nature. This is one of its inherent limitations.

The power to tax is inherent in the State, such power being inherently legislative, based on the principle that taxes are a grant of the people who are taxed, and the grant must be made by the immediate representatives of the people; and where the people have laid the power, there it must remain and be exercised. (G.R. Nos. 167274-75)