About this document
Taxation Dispute in Clark Freeport Zone by Olan Dave Lachica is a document available to read on EtoBox.
This document summarizes a Supreme Court case regarding Revenue Regulation 2-2012, which imposed value-added tax and excise tax on petroleum products imported into free port and economic zones in the Philippines. The Supreme Court ruled that: 1. Respondents Representative Carmelo Lazatin and Ecozone Plastic Enterprises Corporation (EPEC) have legal standing to challenge the regulation, as EPEC is a Clark Free Port Zone locator that would be directly affected. 2. Revenue Regulation 2-2012 is invalid and u
- Author
- Olan Dave Lachica
- Language
- EN