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Unformatted text preview: ’ A strictly legal question is before the provincial board in its consideration of a municipal resolution, ordinance, or order. The provincial board’s disapproval of any resolution, ordinance, or order must be premised specifically upon the fact that such resolution, ordinance, or order is outside the scope of the legal powers conferred by law. If a provincial board passes 190 these limits, it usurps the legislative functions of the municipal council or president. Such has been the consistent course of executive authority.” (Velazco v. Blas G.R. No., L‐30456 July 30, 1982) 2.c. Taxation Q: What is the nature of the power of taxation? In LGUs? A: A municipal corporation, unlike a sovereign state, is clothed with no inherent power of taxation. The charter or statue must plainly show an intent to confer that power or the municipality cannot assume it. And the power when granted is to be construed strictissimi juris. (Medina vs. City of Baguio, G.R. No. L‐4060 August 29, 1952) Q: Under the Constitution, what are the three main sources of revenues of local government units? A: 1. Taxes, fees, and charges. (Sec. 5, Art. X, 1987 Constitution) 2. Share in the national taxes. (Share in the proceeds of the utilizations and development of the national wealth within their areas. (Sec. 7, Art. X, 1987 Constitution) 3. Sec. 6, Art. X, 1987 Constitution) Q: What are the fundamental principles that shall govern the exercise of the taxing and revenue‐raising powers of local government units? A: 1. Taxation shall be uniform in each local government unit 2. Taxes, fees, charges and other impositions shall be equitable and based as far as practicable on the taxpayer’s ability to pay; be levied and collected only for public purpose; not be unjust, excessive, oppressive, or confiscatory; not be contrary to law, public policy, national economic policy, or restraint of trade; 3. The collection of local taxes, fees, charges and other impositions shall in no case be left to any private person 4. The revenue collected shall inure solely to the benef...
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This document was uploaded on 03/12/2014.

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