G.R. No. 152675 - Batangas Power Corp. vs. Batangas City

Batangas Power Corp. vs. Batangas City

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Title Supreme Court: Batangas Power Corp. vs. Batangas City

Case: G.R. No. 152675

Decision Date: Apr 28, 2004

A 1990s Philippine power crisis led to a BOT agreement between NPC and Enron, later assigned to BPC. Batangas City demanded business taxes from BPC, which claimed a 6-year tax holiday. The Supreme Court ruled BPC's tax holiday began at BOI registration, NPC's tax exemption was withdrawn, and NPC was liable for taxes under the BOT agreement.

power corporation

court ruling

business taxes

Standard 14 min

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