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What is Tax Dispute: Mindanao Corp vs Duterte about?

This document discusses a case regarding a Davao City ordinance that increased business tax rates. Specifically, it increased the tax rate on retailers from 0.5% to 1.5% of gross receipts. The petitioners claimed this violated limitations in the Local Government Code. The court ruled that: 1) The Local Government Code allows wholesale and retail businesses to be taxed differently. 2) The new ordinance was implementing the tax provisions of the Local Government Code, since the old ordinance predated it. 3) W

Author

Trixia Bermosa

Language

EN