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LGU Taxation Limits on Transportation by Maraipol Trading Corp. is a document available to read on EtoBox.

What is LGU Taxation Limits on Transportation about?

This document summarizes a ruling regarding limitations on the taxing power of local government units (LGUs) under the Local Government Code (LGC). Specifically: 1) Section 133(j) of the LGC prohibits LGUs from imposing taxes on the gross receipts of transportation contractors and common carriers by air, land, or water. 2) This specific prohibition under Section 133(j) takes precedence over the general grant of taxing power given to cities and municipalities under Section 143(h). 3) The intent is to pr

Author

Maraipol Trading Corp.

Language

EN