About this document

PLDT Tax Exemption Case Analysis by Reinier Jeffrey Abdon is a document available to read on EtoBox.

This case involves whether Philippine Long Distance Telephone Company (PLDT) is exempt from paying franchise taxes to Laguna province. PLDT claims its franchise agreement states it only needs to pay a 3% franchise tax to the national government in lieu of all other taxes. However, the Local Government Code allows provinces to impose local franchise taxes. The court held that the tax exemption claimed by PLDT was not clearly stated in law and that exemptions must be construed strictly against the taxpayer. T

Author

Reinier Jeffrey Abdon

Language

EN