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010) 10. Prescription of government s right to collect Sections 203, and 222-223,
Tax Code Guagua Electric Light Plant Company, Inc. vs. Collector of Internal Rev
enue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Republic of the Philip
pines vs. Limcaco (August 31, 1962) Republic of the Philippines vs. Ret (March 3
1, 1962) Republic of the Philippines vs. Acebedo (March 29, 1968) Commissioner o
f Internal Revenue vs. Court of Appeals (February 25, 1999) Republic of the Phil
ippines vs. Lopez (March 30, 1963) Republic of the Philippines vs. Ker & Company
, Ltd. (September 29, 1966) Republic of the Philippines vs. Arcache (February 29
, 1964) Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005
) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (October 1
7, 2005) Commissioner of Internal Revenue vs. Philippine Global Communications,
Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commissioner of Inter
nal Revenue (March 7, 2008) Commissioner of Internal Revenue vs. Capitol Subdivi
sion, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of Appeals (April
12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commissioner of I
nternal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue
vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes
(January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power Corpo
ration (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Int
ernal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corpo
ration vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of Inte
rnal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Comm
ercial Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007)
Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Rev
enue Regulations 12-99 (September 6, 1999) Refund Sections 204, and 229-230, Tax
Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965)
Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (Octobdum Or
der 39-2007 (December 12, 2007) Revenue Memorandum Order 42-2010 (May 4, 2010) 1
0. Prescription of government s right to collect Sections 203, and 222-223, Tax Co
de Guagua Electric Light Plant Company, Inc. vs. Collector of Internal Revenue (
April 24, 1967) Vera vs. Fernandez (March 30, 1979) Republic of the Philippines
vs. Limcaco (August 31, 1962) Republic of the Philippines vs. Ret (March 31, 196
2) Republic of the Philippines vs. Acebedo (March 29, 1968) Commissioner of Inte
rnal Revenue vs. Court of Appeals (February 25, 1999) Republic of the Philippine
s vs. Lopez (March 30, 1963) Republic of the Philippines vs. Ker & Company, Ltd.
(September 29, 1966) Republic of the Philippines vs. Arcache (February 29, 1964
) Philippine National Oil Corporation vs. Court of Appeals (April 26, 2005) Bank
of the Philippine Islands vs. Commissioner of Internal Revenue (October 17, 200
5) Commissioner of Internal Revenue vs. Philippine Global Communications, Inc. (
October 31, 2006) Bank of the Philippine Islands vs. Commissioner of Internal Re
venue (March 7, 2008) Commissioner of Internal Revenue vs. Capitol Subdivision,
Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of Appeals (April 12, 2
000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commissioner of Interna
l Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Revenue vs. M
etro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena Reyes (Janu
ary 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power Corporation
(January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner of Internal
Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking Corporation
vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of Internal R
evenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal Commercial
Banking Corporation vs. Commissioner of Internal Revenue (April 24, 2007) Lasco
na Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012) Revenue R
egulations 12-99 (September 6, 1999) Refund Sections 204, and 229-230, Tax Code
Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26, 1965) Commi
ssioner of Internal Revenue vs. Aichi Forging Company of Asia (October 6, 2010)
Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commissioner of Inte
rnal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of Internal R
evenue (November 29, 1965) Far East Bank and Trust Company vs. Commissioner of I
nternal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sweeney (August
21, 1959) Philex Mining Corporation vs. Commissioner of Internal Revenue (April
21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd. (May 26,
1995) Philippine Bank of Communications vs. Commissioner of Internal Revenue (Ja
nuary 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals (January 2
1, 1999) Commissioner of Internal Revenue vs. Philippine American Life Insurance
Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine National Ban
k (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner of Internal
Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and er 6, 2010) Gibbs vs. Collector of Internal Revenue (February 2
9, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs v
s. Commissioner of Internal Revenue (November 29, 1965) Far East Bank and Trust
Company vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal
Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissione
r of Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Toky
o Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commiss
ioner of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs
. Court of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Phili
ppine American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenu
e vs. Philippine National Bank (October 25, 2005) Philam Asset Management, Inc.
vs. Commissioner of Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issiodum Order 39-2007 (December 12, 2007) Revenue Memorandum Order 42-2010 (May
4, 2010) 10. Prescription of government s right to collect Sections 203, and 222223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collector of Interna
l Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Republic of the P
hilippines vs. Limcaco (August 31, 1962) Republic of the Philippines vs. Ret (Ma
rch 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 1968) Commissio
ner of Internal Revenue vs. Court of Appeals (February 25, 1999) Republic of the
Philippines vs. Lopez (March 30, 1963) Republic of the Philippines vs. Ker & Co
mpany, Ltd. (September 29, 1966) Republic of the Philippines vs. Arcache (Februa
ry 29, 1964) Philippine National Oil Corporation vs. Court of Appeals (April 26,
2005) Bank of the Philippine Islands vs. Commissioner of Internal Revenue (Octo
ber 17, 2005) Commissioner of Internal Revenue vs. Philippine Global Communicati
ons, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Commissioner of
Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs. Capitol Su
bdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court of Appeals (
April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code Commissioner
of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of Internal Re
venue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner vs. Azucena
Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron Subic Power
Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Commissioner o
f Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commercial Banking
Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Commissioner of
Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16, 2009) Rizal
Commercial Banking Corporation vs. Commissioner of Internal Revenue (April 24,
2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (March 5, 2012
) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204, and 229-230
, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (February 26,
1965) Commissioner of Internal Revenue vs. Aichi Forging Company of Asia (Octobe
r 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 1960) Commissio
ner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Commissioner of
Internal Revenue (November 29, 1965) Far East Bank and Trust Company vs. Commis
sioner of Internal Revenue (May 2, 2006) Collector of Internal Revenue vs. Sween
ey (August 21, 1959) Philex Mining Corporation vs. Commissioner of Internal Reve
nue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Shipping Co. Ltd
. (May 26, 1995) Philippine Bank of Communications vs. Commissioner of Internal
Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Court of Appeals
(January 21, 1999) Commissioner of Internal Revenue vs. Philippine American Lif
e Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs. Philippine N
ational Bank (October 25, 2005) Philam Asset Management, Inc. vs. Commissioner o
f Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and dum Order 39-2007 (December 12, 2007) Revenue Memorandum Order
42-2010 (May 4, 2010) 10. Prescription of government s right to collect Sections 2
03, and 222-223, Tax Code Guagua Electric Light Plant Company, Inc. vs. Collecto
r of Internal Revenue (April 24, 1967) Vera vs. Fernandez (March 30, 1979) Repub
lic of the Philippines vs. Limcaco (August 31, 1962) Republic of the Philippines
vs. Ret (March 31, 1962) Republic of the Philippines vs. Acebedo (March 29, 196
8) Commissioner of Internal Revenue vs. Court of Appeals (February 25, 1999) Rep
ublic of the Philippines vs. Lopez (March 30, 1963) Republic of the Philippines
vs. Ker & Company, Ltd. (September 29, 1966) Republic of the Philippines vs. Arc
ache (February 29, 1964) Philippine National Oil Corporation vs. Court of Appeal
s (April 26, 2005) Bank of the Philippine Islands vs. Commissioner of Internal R
evenue (October 17, 2005) Commissioner of Internal Revenue vs. Philippine Global
Communications, Inc. (October 31, 2006) Bank of the Philippine Islands vs. Comm
issioner of Internal Revenue (March 7, 2008) Commissioner of Internal Revenue vs
. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc. vs. Court
of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 228, Tax Code
Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Commissioner of
Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) Commissioner
vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenue vs. Enron
Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines, Inc. vs. Co
mmissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) Rizal Commerc
ial Banking Corporation vs. Commissioner of Internal Revenue (June 16, 2006) Com
missioner of Internal Revenue vs. First Express Pawnshop Company, Inc. (June 16,
2009) Rizal Commercial Banking Corporation vs. Commissioner of Internal Revenue
(April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Internal Revenue (M
arch 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund Sections 204,
and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Internal Revenue (F
ebruary 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging Company of
Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (February 29, 196
0) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) Gibbs vs. Com
missioner of Internal Revenue (November 29, 1965) Far East Bank and Trust Compan
y vs. Commissioner of Internal Revenue (May 2, 2006) Collector of Internal Reven
ue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commissioner of I
nternal Revenue (April 21, 1999) Commissioner of Internal Revenue vs. Tokyo Ship
ping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. Commissioner
of Internal Revenue (January 28, 1999) Commissioner of Internal Revenue vs. Cour
t of Appeals (January 21, 1999) Commissioner of Internal Revenue vs. Philippine
American Life Insurance Co. (May 29, 1995) Commissioner of Internal Revenue vs.
Philippine National Bank (October 25, 2005) Philam Asset Management, Inc. vs. Co
mmissioner of Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and ner of Internal Revenue (March 7, 2008) Commissioner of Interna
l Revenue vs. Capitol Subdivision, Inc. (April 30, 1964) Protector s Services, Inc
. vs. Court of Appeals (April 12, 2000) 11. Taxpayer s Remedies Protest Section 22
8, Tax Code Commissioner of Internal Revenue vs. Gonzalez (October 13, 2010) Com
missioner of Internal Revenue vs. Metro Star Superama, Inc. (December 8, 2010) C
ommissioner vs. Azucena Reyes (January 27, 2006) Commissioner of Internal Revenu
e vs. Enron Subic Power Corporation (January 19, 2009) Fluor Daniel Philippines,
Inc. vs. Commissioner of Internal Revenue (CTA Case No. 7793, April 17, 2012) R
izal Commercial Banking Corporation vs. Commissioner of Internal Revenue (June 1
6, 2006) Commissioner of Internal Revenue vs. First Express Pawnshop Company, In
c. (June 16, 2009) Rizal Commercial Banking Corporation vs. Commissioner of Inte
rnal Revenue (April 24, 2007) Lascona Land Co., Inc. vs. Commissioner of Interna
l Revenue (March 5, 2012) Revenue Regulations 12-99 (September 6, 1999) Refund S
ections 204, and 229-230, Tax Code Vda. de Aguinaldo vs. Commissioner of Interna
l Revenue (February 26, 1965) Commissioner of Internal Revenue vs. Aichi Forging
Company of Asia (October 6, 2010) Gibbs vs. Collector of Internal Revenue (Febr
uary 29, 1960) Commissioner of Internal Revenue vs. Palanca (October 29, 1966) G
ibbs vs. Commissioner of Internal Revenue (November 29, 1965) Far East Bank and
Trust Company vs. Commissioner of Internal Revenue (May 2, 2006) Collector of In
ternal Revenue vs. Sweeney (August 21, 1959) Philex Mining Corporation vs. Commi
ssioner of Internal Revenue (April 21, 1999) Commissioner of Internal Revenue vs
. Tokyo Shipping Co. Ltd. (May 26, 1995) Philippine Bank of Communications vs. C
ommissioner of Internal Revenue (January 28, 1999) Commissioner of Internal Reve
nue vs. Court of Appeals (January 21, 1999) Commissioner of Internal Revenue vs.
Philippine American Life Insurance Co. (May 29, 1995) Commissioner of Internal
Revenue vs. Philippine National Bank (October 25, 2005) Philam Asset Management,
Inc. vs. Commissioner of Internal Revenue (December 14, 2005)
Lepanto Consolidated Mining Company vs. Ambanloc (June 29, 2010) Philippine Matc
h Co., Ltd. vs. City of Cebu (January 18, 1978) Yamane vs. BA Lepanto Condominiu
m Corporation (October 25, 2005) Philippine Basketball Association vs. Court of
Appeals (August 8, 2000) Ericsson Telecommunications, Inc. vs. City of Pasig (No
vember 22, 2007) DOF Local Finance Circular 01-93 DOF Local Finance Circular 0293 DOF Local Finance Circular 03-93 3. Situs of Local Taxes Section 150, Local G
overnment Code Art. 243, Rules and Regulations Implementing the Local Government
Code Bureau of Local Government Finance Opinion dated February 17, 2010 Bureau
of Local Government Finance Opinion dated March 7, 1994 Bureau of Local Governme
nt Finance Opinion dated March 29, 1993 4. Collection of Local Taxes Sections 16
5-171, Local Government Code Art. 253-259, Rules and Regulations Implementing th
e Local Government Code Mobil Phils. Inc. vs. Treasurer of Makati (July 14, 2005
) 5. Remedies for the Collection of Local Taxes Sections 172-191, Local Governme
nt Code Art. 260-281, Rules and Regulations Implementing the Local Government Co
de 6. Exemption from Local Taxes Sections 192-193, Local Government Code Art. 28
2-283, Rules and