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Showing 1–4 of 4 articles for “double taxation”

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Jun 27, 2018 local business tax double taxation tax refund city of manila local government code court of tax appeals

Double Taxation and Refund of Erroneously Paid Local Business Taxes in Manila

Supreme Court clarifies when a taxpayer can refund local business taxes after protesting an assessment and paying under protest in Manila.

Jul 30, 2014 double taxation local government code business tax city of manila tax refund revenue code

Double Taxation: Manila's Local Tax Ordinance and the Limits of Revenue Power

When a city taxes the same business twice under the same ordinance, courts will step in. Learn the double taxation rule from this Supreme Court case.

Jul 3, 2013 corporate law tax law double taxation local government code supreme court decision

Corporate Authority and Double Taxation: Lessons from Swedish Match Philippines

Supreme Court clarifies rules on corporate authority in tax refund cases and double taxation under local business tax ordinances.

Aug 4, 2009 double taxation local business tax city of manila tax ordinance lgc coca-cola bottlers

Double Taxation and Local Business Tax: Clarifying Exemptions for Manila Businesses

Supreme Court ruling on double taxation under Manila's tax ordinance, clarifying exemptions for businesses already paying local business tax.