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What is NAPOCOR about?

The Supreme Court ruled that the National Power Corporation (NAPOCOR) is not entitled to a real property tax exemption for machineries operated by a private corporation under a Build-Operate-Transfer agreement. The court emphasized that the actual use of the property determines tax liability, and since the private entity, BRC, had control and beneficial use of the equipment, NAPOCOR

Author

Adels Dajan

Language

EN