G.R. No. 120051 - City of Manila vs. Colet

City of Manila vs. Colet

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Title Supreme Court: City of Manila vs. Colet

Case: G.R. No. 120051

Decision Date: Dec 10, 2014

Manila Revenue Code's Section 21(B), imposing a 3% tax on transportation contractors, was declared unconstitutional by the Supreme Court, violating LGC limits on LGU taxing powers.

provision

unconstitutional

invalid

Marathon 1 hr 18 min

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