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Showing 25–28 of 28 articles for “franchise tax”

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Apr 9, 2003 franchise tax local government national power corporation tax exemption local government code

Local Governments vs National Corporations: Who Pays Franchise Taxes

Supreme Court rules government-owned corporations like NPC must pay local franchise taxes under the Local Government Code.

Jan 23, 2002 res judicata finality of judgment civil procedure franchise tax supreme court meralco

Res Judicata and Finality of Judgments: Lessons from the Meralco Franchise Tax Dispute

The Supreme Court reiterates that final judgments bind parties forever. The Meralco franchise tax case shows why relitigating settled issues fails.

May 5, 1999 franchise tax local government taxation local government code meralco tax exemption philippine tax law

Philippine Franchise Tax: Local Governments' Power to Tax and the Limits of "In Lieu of All Taxes" Exemptions

The Supreme Court rules on whether local governments can impose franchise taxes despite "in lieu of all taxes" exemptions under PD 551.

Mar 25, 1999 local-government real-property-tax taxation local-government-code assessment philippine-law

Philippine Franchise TAX Local Governments Power TO TAX Businesses Despite Prior Exemptions

Supreme Court ruling on local government power to impose real property taxes, procedural requirements, and taxpayer remedies under the Local Government Code.