This case has been cited 1 times or more.
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2003-11-25 |
PANGANIBAN, J. |
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| Double taxation means taxing the same property twice when it should be taxed only once; that is, "x x x taxing the same person twice by the same jurisdiction for the same thing."[117] It is obnoxious when the taxpayer is taxed twice, when it should be but once.[118] Otherwise described as "direct duplicate taxation,"[119] the two taxes must be imposed on the same subject matter, for the same purpose, by the same taxing authority, within the same jurisdiction, during the same taxing period; and they must be of the same kind or character.[120] | |||||