The Municipality of Santo Cristo, claiming that it can impose taxes under the Local Government Code, imposed a tax on common carriers in addition to the 3% common carrier’s tax imposed in the National Internal Revenue Code. The common carriers in the municipality objected to this ordinance stating that the power of taxation cannot be delegated and that this constitutes double taxation. Is their contention tenable?

Due to the government budget crunch due to the pandemic, the economic manager of the country looked into tax compromises and abatements done during the year. Upon evaluation, it discovered a tax liability of P400,000 which was compromised by the Regional Evaluation Board. The economic manager stated that the tax compromise is not valid since it is the CIR’s power for the tax compromise to take effect. He also adds that this power cannot be delegated. Is his contention tenable?