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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Mar 6, 2017 franchise tax epira local government taxation npc real property levy

Franchise Tax After EPIRA: NPC's Liability and the Limits of Local Government Power

The Supreme Court clarifies when the local franchise tax applies after EPIRA, nullifying Bataan's levy on NPC properties.