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Coconut Oil Refiner Case on Tax Incentives by Prime Saarenas is a document available to read on EtoBox.
(1) The petitioner sought to declare RA 7227 unconstitutional for allegedly allowing tax-free importation beyond just raw materials, capital and equipment in special economic zones. (2) The Supreme Court ruled that the mention of those items was merely exemplary and did not limit incentives to just those. It also found no equal protection violation in distinguishing businesses inside and outside the economic zones. (3) The Court upheld the constitutionality of incentives for businesses operating in speci
- Author
- Prime Saarenas
- Language
- EN