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NTRC Tax Research Journal : Situs of the Tax Rule Under the Local Government Code of 1991: Issues and Problems

The study reviews Section 150 of the Local Government Code which provides for the allocation of the gross receipts/sales and consequently, the collection of the taxes due thereon to local government units hosting the different activities of the business. It also presents other notable issues and problems pertinent to the situs of taxation and recommendations thereto.


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