Title
Advertising Associates, Inc. vs. Court of Appeals
Case
G.R. No. 59758
Decision Date
Dec 26, 1984
Advertising Associates, Inc. contested a 3% contractor's tax on billboard rental income, arguing it was a media company, not an advertising agency. The Supreme Court ruled the tax applied but removed the 25% surcharge, deeming the collection timely.
Short 8 min

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