Apossessionofagreencardisampleevidence to show that

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Unformatted text preview: manila as follows: 1. By the province, not exceeding 1% of the assessed value of the property; and 2. By the city or a municipality w/in metro manila, not exceeding 2% of the assessed value of the property. (Sec. 233 R.A. 7160) Q: Bayantel was granted by Congress after the effectivity of the Local Government Code (LGC), a legislative franchise with tax exemption privileges which partly reads “the grantee, its successors or assigns shall be liable to pay the same taxes on their real estate, buildings and personal property, exclusive of this franchise, as other persons or corporations are now or hereafter may be required by law to pay.” This provision existed in the company’s franchise prior to the effectivity of the LGC. Quezon City then enacted an ordinance imposing a real property tax on all real properties located within the city limits and withdrawing all exemptions previously granted. Among properties covered are those owned by the company. Bayantel is imposing that its properties are exempt from tax under its franchise. Is Bayantel correct? A: Yes. The properties are exempt from taxation. The grant of taxing powers to local governments under the Constitution and the LGC does not POLITICAL LAW TEAM: ADVISER: ATTY. EDWIN REY SANDOVAL; SUBJECT HEAD: RACHEL MARIE L. FELICES; ASST. SUBJECT HEADS: WIVINO E. BRACERO II & HERAZEUS CHRISTINE Y. UY; MEMBERS: LAWRENCE PAULO H. AQUINO, LEANDRO RODEL V. ATIENZA, MARINETH EASTER AN D. AYOS, CARLO R. BALA, WILFREDO T. BONILLA, JR., KEEL ACHERNAR R. DINOY, APRIL V. ENRILE, KENNETH JAMES CARLO C. HIZON, JOSE MARIA G. MENDOZA, ROGER CHRISTOPHER R. REYES, ROMILINDA C. SIBAL, JASMIN M. SISON, ZARAH PATRICIA T. SUAREZ, RALPH JULIOUS L. VILLAMOR. LOCAL GOVERNMENTS affect the power of Congress to grant tax exemptions. The term "exclusive of the franchise" is interpreted to mean properties actually, directly and exclusively used in the radio and telecommunications business. The subsequent piece of legislation which reite...
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This document was uploaded on 03/12/2014.

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