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What is LGU Tax Share Computation Dispute about?

This decision involves two consolidated cases that challenge the manner in which the just share of local government units (LGUs) in national taxes is computed under Section 284 of the Local Government Code. Specifically, the petitioners argue that certain tax collections of the Bureau of Customs, such as excise taxes, value-added taxes, and documentary stamp taxes, are excluded from the base amount used to calculate the LGUs

Author

Pea Chub

Language

EN