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This principle is one of the attributes or characteristics of tax.3 Money collected from taxation shall not be paid to any religious dignitary…

2011 Bar Exam · Taxation Law · Question 11 · Multiple choice

The question

This principle is one of the attributes or characteristics of tax.3 Money collected from taxation shall not be paid to any religious dignitary EXCEPT when: (2011 Bar Question)

  1. A.the religious dignitary is assigned to the Philippine Army
  2. B.it is paid by a local government unit
  3. C.the payment is passed in audit by the COA 1US 4 Wheat 316, 31 r I/Ed. 579. 2Dimaampao, Tax Principles and Remedies, 2008 ed., pp. 19-20. 3 Benjamin B. Aban, Law of Basic Taxation in the Philippines (Revised Ed.), p. 2, citing 1 Cooley 63.
  4. D.it is part of a lawmaker’s pork barrel

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