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Showing 1–3 of 3 articles for “local taxes”

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Feb 22, 2023 tax-law business-permits economic-zones local-government regulatory-fees

Business Permit Fees vs. Local Taxes: SC Ruling on Economic Zone Exemptions

SC rules tax-exempt economic zone entities must still pay business permit fees, which are regulatory, not tax.

Oct 6, 2008 tax law franchise tax local government tax exemption abs-cbn supreme court

Taxing Power Showdown: How Franchise Agreements Interact With Local Taxes in the Philippines

Supreme Court ruling on whether "in lieu of all taxes" clauses in franchises exempt broadcasters from local franchise taxes.

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.