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Publication Detail
TRJ 1997 Vol IX No 3-b: Review of Various Legislative Franchises Granted After the Effectivity of EO 72

The paper reviews the tax provisions of special laws granting franchises to different types of utilities which were enacted after EO 72. It notes that the imposition of uniform franchise tax rates on the basis of the nature of the business under EO 72 is not strictly adhered to. In order to adhere to the "uniformity rule" as mandated in the Constitution and for reasons of equity, it recommends that Congress consider enacting a law similar to EO 72 amending all statutes granting franchise and imposing uniform tax rates on the basis of the nature or line of business consistent with the provisions of RA 7726 and other laws related to franchise.

National Tax Research Center
Authors Keywords
National Tax Research Center; tax structure; tax measures; taxation; legal issues;
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Published in 1997 and available in the NCTS Library or NO PDF AVAILABLE Downloaded 0 times since November 25, 2011
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