Legal Insights

Plain-language guides and case briefs on Philippine law — researched from the firm's law library of 184,000+ statutes, Supreme Court decisions, and agency issuances, and written so non-lawyers can understand and act on them.

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Jun 16, 2015 local autonomy taxation amusement tax local government fiscal autonomy constitution

Local Autonomy vs National Interest: Can Congress Override Local Taxing Power

The Supreme Court strikes down RA 9167 provisions that diverted local amusement taxes to a national agency, affirming local fiscal autonomy.