Limitations on Local Government Taxing Powers Quiz

Local government units are allowed to levy income tax on all individuals and businesses.

Taxes on estates, inheritance, gifts, legacies, and other acquisitions are allowed to be levied by local government units.

Local government units can charge taxes, fees, or other impositions on goods passing through their territorial jurisdictions.

Taxes on business enterprises certified as pioneer or non-pioneer by the Board of Investments can be imposed by local government units.

Local government units are allowed to impose excise taxes on articles listed in the National Internal Revenue Code.

Taxes on premiums paid by way of insurance can be charged by local government units.