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Tax Ordinance No. 7988 passed by the City of Manila increased business tax rates but was only published once instead of the required three consecutive days. The Department of Justice declared the ordinance null and void for failing to comply with publication requirements in the Local Government Code. Despite this, the city continued assessing taxes under the invalidated ordinance. When the city passed a new ordinance to amend the previous one, it was also declared null by the Department of Justice since the

Author

Ryan Acosta

Language

EN