06-02-2019, 02:54 PM
Taxing the same person (same subject or object) twice by the same jurisdiction over the same thing (Victorias Milling vs. Municipality of Victoria, Negros Occidental, GR No. L-21183, September 27, 1968).
In the broad sense, double taxation means indirect duplicate taxation. It extends to all cases in which there are two or more pecuniary impositions. The Constitution does not prohibit the imposition of double taxation in the broad sense (Villanueva vs. City of Iloilo, GR No. L-26521, December 28, 1968). It is something not favored, but is nevertheless permissible.
In the broad sense, double taxation means indirect duplicate taxation. It extends to all cases in which there are two or more pecuniary impositions. The Constitution does not prohibit the imposition of double taxation in the broad sense (Villanueva vs. City of Iloilo, GR No. L-26521, December 28, 1968). It is something not favored, but is nevertheless permissible.