Is double taxation illegal?
No. Double taxation is not illegal, so far as because the 1987 Constitution does not prohibit such exercise. However, it is not favored.
At all events, there is no constitutional prohibition against double taxation in the Philippines. It is something not favored, but is permissible, provided some other constitutional requirement is not thereby violated, such as the requirement that taxes must be uniform.
– (Eusebio Villanueva vs. Iloilo, G.R. No. L-26521, December 28, 1968)
When can we object to double taxation?
both taxes must be imposed on:
1. the same property or subject-matter,
2. for the same purpose,
3. by the same State, Government, or taxing authority,
4. within the same taxing period, and
5. they must be the same kind or character of tax.
– (Villanueva vs. City of lloilo, G.R. No. L-262521, Dec. 28, 1968.)