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What is Manila Realty Tax Legal Ruling Explained about?

The City of Manila imposed an additional 0.5% realty tax by ordinance. Esso Philippines paid the tax under protest and sued for recovery, arguing the tax was unauthorized. The trial court agreed the tax was void. However, the Supreme Court held the additional tax was valid. The Court found the Special Education Fund Law, which set a maximum 3% realty tax, necessarily implied municipal corporations could impose the additional 0.5% tax to reach the maximum. The doctrine of implications means what is plainly i

Author

Eugenio

Language

EN