Pinoy Law Student Buddy

Double Taxation - When is it permissible and when is it prohibited?  In order to constitute double taxation in the objectionable or prohibited sense, the same property must be taxed twice when it should be taxed but once; both taxes must be imposed on the same property or subject-matter, for the same purpose, by the same State, Government, or taxing authority, within the same jurisdiction or taxing district, during the same taxing period, and they must be the same kind or character of tax  Is Direct Double Taxation prohibited by the Constitution? There is no constitutional prohibition against double taxation in the Philippines. It is something not favored, but is permissible, provided some other constitutional requirement is not thereby violated, such as the requirement that taxes must be uniform.  Taxes are uniform and equal when imposed upon all property of the same class or character within the taxing authority. The fact that the owners of other classes of buildings in...