G.R. No. 149110 - National Power Corporation vs. City of Cabanatuan

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Title Supreme Court: National Power Corporation vs. City of Cabanatuan

Case: G.R. No. 149110

Decision Date: Apr 9, 2003

NPC, a government corporation, challenged Cabanatuan City's franchise tax, claiming tax exemption under its charter. The Supreme Court ruled NPC liable, holding that the Local Government Code repealed its exemption, affirming local taxing authority.

franchise tax

tax exemption

local taxation

Very Long 39 min

END