LATEST PUBLICATIONS
PJD 2022 Vol. 46 No. 1d
Surveying the Extent and Wage Consequences of Education-Job Mismatches in the Philippine Labor Market
PJD 2022 Vol. 46 No. 1c
Disentangling the Effects of Maternal Employment on Child Stunting in the Philippines
PJD 2022 Vol. 46 No. 1b
Sustainable Value Chain Financing for Smallholder Agricultural Production in the Philippines
PJD 2022 Vol. 46 No. 1a
Local Government Conditional Grants: The Seal of Good Local Governance and the Performance Challenge Fund

LATEST AV MATERIALS
PIDS WB 2021-1201
Analyzing the President's Budget for 2022
GIZ-FFS-2020-01
WASHaLOT 3.0: Production Process
GIZ-FFS-2021-03
WASHaLOT 3.0 Mass Production
GIZ-FFS-2021-02
Minimum Requirement Guidelines on WASH in Schools
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;
Download PDF Number of Downloads
Published in 1997 and available in the NCTS Library or NO PDF AVAILABLE Downloaded 0 times since November 25, 2011
×
Please let us know your reason for downloading this publication. May we also ask you to provide additional information that will help us serve you better? Rest assured that your answers will not be shared with any outside parties. It will take you only two minutes to complete the survey. You will answer the profile questions only once as long as you enter the same email address. Thank you.


To use as reference:
If others, (Please specify):
Name: (optional)
Email: (required, but will not display; please use the same email address when downloading another publication so that the profile questions will not appear)
Age:
Gender:
If Prefer to self-describe, please specify:
Level of Education:
Occupation:
If employed either part-time or full-time, name of office:
If others, (Please specify):
Would you like to receive the SERP-P UPDATES e-newsletter? Yes No
Use the space below if you have any comment about this publication or SERP-P knowledge resources in general.