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Showing 1–8 of 8 articles for “tax ordinances”

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Sep 26, 2016 real property tax local government code exhaustion of administrative remedies hierarchy of courts tax ordinance iloilo city

Challenging Real Property Tax Ordinances: The Iloilo Case and the Rule on Exhaustion of Remedies

The Supreme Court dismissed a direct challenge to Iloilo City's real property tax ordinance, reaffirming that taxpayers must first exhaust administrative remedies before going to court.

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.

Jul 6, 2007 tax law local taxation ordinance publication local government code tax collection

Publication Requirement for Tax Ordinances: A Prerequisite to Enforceability

Philippine Supreme Court clarifies that publication of local tax ordinances is a condition precedent to their enforceability and collection.

Jun 27, 2006 tax-law local-government-code publication tax-ordinance manila supreme-court

Publication Requirement for Local Tax Ordinances: Manila Revenue Code Void

Supreme Court affirms that a local tax ordinance published only once, not for three consecutive days, is null and void.

Feb 26, 2003 local taxation section 187 lgc tax ordinance secretary of justice supreme court

Challenging Local Tax Ordinances: The 30-Day Appeal Rule Under Section 187

Taxpayers must appeal to the Secretary of Justice within 30 days of a local tax ordinance's effectivity or lose the right to challenge it in court.

Feb 6, 2002 tax law local government code tax ordinance procedural rules supreme court philippines

Deadline or Justice: The Strict Timeline for Challenging Tax Laws

A Supreme Court ruling on the mandatory 30-day window to appeal local tax ordinances and when procedural rules may be relaxed.

Dec 10, 1999 tax ordinance local government section 187 local government code appeal deadline due process

Missed the Deadline, Missed Justice: Why Timely Tax Ordinance Appeals Matter

A 1999 Supreme Court ruling shows why taxpayers must appeal local tax ordinances within 30 days or lose their chance to challenge them.

Mar 25, 1999 real property tax local government code tax ordinances public hearings publication requirements assessment appeals

Challenging Real Property Tax Ordinances: Public Hearings and Publication Requirements

Learn how Philippine courts handle challenges to real property tax ordinances, including public hearing and publication requirements under the Local Government Code.