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May 5, 1999franchise taxlocal government taxationlocal government codemeralcotax exemptionphilippine tax law
Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions
The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.
Philippine Franchise TAX Local Governments Power TO TAX Businesses Despite Prior Exemptions
Supreme Court ruling on local government power to impose real property taxes, procedural requirements, and taxpayer remedies under the Local Government Code.