May “the power to tax” be delegated to the local government units?

(Board of Assessment Appeals of Laguna v. CTA 8 scra 224)

Yes. In the absence of constitutional provision, “the power to tax may still be delegated to local government units in accordance with the well-settled doctrine that the power to create local government units by implication confers upon it the power to tax.”

So even if no constitutional provision exists, local government units still possess the power to tax.

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