30.Which of the following cases constitutes objectionable double

taxation?

A.

A license fee and tax imposed on the same business or

occupation for selling the same articles

B.

A tax imposed both on the occupation of fishing and fishpond

operation

C.

Person engaged in leasing or selling real property are subject to

income tax on their income and their sales are also subject to 10%

VAT

D. A tax of 1% is imposed for banks reserve deficiency while

penalty of of 1% a day is also imposed as consequence of

such reserve deficiency