Tax law without constitutional grant
QUESTION: May legislative bodies enact laws to raise revenues in the absence of constitutional provisions granting said body the power of tax? Explain.
Yes. The power to tax is inherent. The 1987 Constitution merely regulates the imposition of tax; it does not grant such power because there is no need to do so.
Taxation is an inherent attribute of sovereignty.
Yes. The power to tax is inherent. The 1987 Constitution merely regulates the imposition of tax; it does not grant such power because there is no need to do so.
Taxation is an inherent attribute of sovereignty.
