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Jul 15, 2009real property taxlocal government codenational power corporationtax exemptionbot agreementgovernment-owned corporation
Who Pays Real Property Tax When a Government Corporation Assumes a Private Firm's Tax Liability?
The Supreme Court rules on whether NPC can claim tax exemptions for a power plant it does not own or use under a BOT agreement.
Jan 30, 2009real property taxbot agreementtax exemptionnational power corporationlocal government code
Real Property Tax: Who Is the Actual User in a BOT Agreement?
Philippine Supreme Court ruling on real property tax exemption under a Build-Operate-Transfer agreement and who qualifies as actual user.
Perfected Contracts and Presidential Approval: Clarifying the Boundaries in Philippine BOT Agreements
The Supreme Court clarifies when a BOT contract is perfected, the role of presidential approval, and why certiorari cannot substitute for a lost appeal.