Taxation _III. Local Taxation _A. Local Government Taxation

Question 1

TAXATION LAW
III. Local Taxation

A. Local Government Taxation

1. General Principles

Question 2

TAXATION LAW
III. Local Taxation

A. Local Government Taxation

2. Nature and Source of Taxing Power
   a) Grant of Local Taxing Power Under the Local Government Code
   b) Authority to Prescribe Penalties for Tax Violations
   c) Authority to Grant Local Tax Exemptions
   d) Withdrawal of Exemptions
3. Scope of Taxing Power

Question 3

TAXATION LAW
III. Local Taxation

A. Local Government Taxation

4. Specific Taxing Power of Local Government Units
5. Common Revenue Raising Powers
6. Community Tax

Question 4

TAXATION LAW
III. Local Taxation

A. Local Government Taxation

7. Common Limitations on the Taxing Powers of Local Government Units

Question 5

TAXATION LAW
III. Local Taxation

A. Local Government Taxation

8. Requirements for a Valid Tax Ordinance

Question 6

TAXATION LAW
III. Local Taxation

A. Local Government Taxation

9. Taxpayer’s Remedies
   a) Protest
   b) Refund
   c) Action before the Secretary of Justice
10. Assessment and Collection of Local Taxes
    a) Remedies of Local Government Units
    b) Prescriptive Period

Question 7

TAXATION LAW
III. Local Taxation

A. Local Government Taxation

10. Assessment and Collection of Local Taxes
    a) Remedies of Local Government Units
    b) Prescriptive Period