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What is Cebu Golf Course Amusement Tax Dispute about?

This document summarizes a Supreme Court case between Alta Vista Golf and Country Club (petitioner) and the City of Cebu (respondent). The petitioner challenged the imposition of amusement tax on its golf course operations under a city tax ordinance. The respondent assessed the petitioner deficiency taxes including amusement tax for 1998. The petitioner disputed this, arguing golf courses did not fall under the definition of amusement subject to tax. The respondent denied the petitioner

Author

Austine Clarese Velasco

Language

EN