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MCIAA Tax Exemption Case Summary by 上原クリス is a document available to read on EtoBox.

The petitioner, Mactan Cebu International Airport Authority, claimed exemption from real property taxes on its lands based on a provision in its charter. However, the Local Government Code that took effect in 1992 withdrew all tax exemptions granted previously unless specifically included in the Code. The Code did not include the petitioner as exempt. Therefore, the Supreme Court ruled that the petitioner is obliged to pay real property taxes on its lands, denying the petition and affirming the decision of

Author

上原クリス

Language

EN