About this document
Philippine Electric Cooperatives Tax Case is a document available to read on EtoBox.
This document is a summary of a Supreme Court of the Philippines decision regarding a petition filed by electric cooperatives challenging sections of the Local Government Code that withdrew their tax exemption privileges. The Court denied the petition and found no violation of equal protection. It held that there was a reasonable classification between electric cooperatives registered under different laws - P.D. No. 269 and R.A. No. 6938 - to justify the different tax treatments under the Local Government C
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