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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Dec 29, 1998 common carrier local government code tax exemption pipeline operator business tax philippine law

Pipeline Operators as Common Carriers: Tax Exemption Under the Local Government Code

Philippine Supreme Court ruling on whether pipeline operators qualify as common carriers exempt from local business taxes under the Local Government Code.

Dec 29, 1998 common carrier local government code tax exemption business tax pipeline concession first philippine industrial corporation

Pipeline Operator as Common Carrier: Tax Exemption Under the Local Government Code

Supreme Court rules pipeline operators are common carriers exempt from local business tax under Section 133(j) of the Local Government Code.