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Showing 25–33 of 33 articles for “local tax”

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Apr 16, 2008 local taxation petroleum products local government code business tax petron section 133(h)

Local Taxing Powers vs National Policy: Navotas Cannot Tax Petroleum Sales

Supreme Court rules local governments cannot impose business taxes on petroleum products under (h) of the Local Government Code.

Jul 6, 2007 tax law local taxation ordinance publication local government code tax collection

Publication Requirement for Tax Ordinances: A Prerequisite to Enforceability

Philippine Supreme Court clarifies that publication of local tax ordinances is a condition precedent to their enforceability and collection.

Jun 27, 2006 tax-law local-government-code publication tax-ordinance manila supreme-court

Publication Requirement for Local Tax Ordinances: Manila Revenue Code Void

Supreme Court affirms that a local tax ordinance published only once, not for three consecutive days, is null and void.

Apr 28, 2004 tax law local government code pioneer enterprises tax exemption boi npc

Tax Exemption Start Dates for Pioneer Enterprises Under Philippine Law

Philippine Supreme Court clarifies when the 6-year local tax holiday for BOI-registered pioneer enterprises begins and NPC's tax liability.

Jul 14, 2003 tax law government corporations real property tax business tax philippine ports authority local taxation

Tax Exemptions for Government Corporations: The Philippine Ports Authority Case

The Supreme Court clarifies when government-owned corporations like the PPA must pay local taxes, and when they cannot change legal theories on appeal.

Feb 26, 2003 local taxation section 187 lgc tax ordinance secretary of justice supreme court

Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187

Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.

Feb 6, 2002 tax law local government code tax ordinance procedural rules supreme court philippines

Deadline or Justice: The Strict Timeline for Challenging Tax Laws

A Supreme Court ruling on the mandatory 30-day window to appeal local tax ordinances and when procedural rules may be relaxed.

Oct 19, 2000 local taxation market fees local government code taxation olongapo supreme court

Olongapo's Market Fees: Balancing Local Autonomy and Equitable Taxation

The Supreme Court affirms that factual disputes over market rental rates require trial, ensuring local taxation remains equitable and just.

Dec 10, 1999 tax ordinance local government section 187 local government code appeal deadline due process

Missed the Deadline, Missed Justice: Why Timely Tax Ordinance Appeals Matter

A 1999 Supreme Court ruling shows why taxpayers must appeal local tax ordinances within 30 days or lose their chance to challenge them.