06-02-2019, 02:48 PM
The grant of immunity, express or implied (or contractual) to particular persons or corporations or to persons or corporations of a particular class from a tax which persons or corporations generally within the same state or taxing district are obliged to pay (Greenfield vs. Meer, GR No. 156, September 27, 1946).
Taxation is a high prerogative of sovereignty whose relinguishment is never presumed (Luzon Stevodoring Co. vs. CA, GR No. L-58897, December 3, 1987).
Taxation is a high prerogative of sovereignty whose relinguishment is never presumed (Luzon Stevodoring Co. vs. CA, GR No. L-58897, December 3, 1987).