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What is MCIAA vs. Marcos: Tax Exemption Dispute about?

This case discusses whether the City of Cebu has the power to impose real property taxes on Mactan Cebu International Airport Authority. The Supreme Court ruled that while MCAA was previously exempt from such taxes under its charter, this exemption was withdrawn by the Local Government Code. The LGC aims to grant autonomy to local governments to generate their own revenues through taxes. It withdrew most tax exemptions, including those previously given to government-owned corporations like MCAA, unless they

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