Municipality Cannot Impose a Tax on the Output of the Ambuklao Hydro-Electric Power Plant
BIR Ruling No. 661-58 • Bureau of Internal Revenue (BIR) Issuances • Rulings (Numbered) • Nov 5, 1958
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November 5, 1958 BIR RULING NO. 661-58 The Municipal Mayor Bokod, Benguet Mountain Province S i r : In reply to your letter dated January 28, 1958, requesting information as to whether or not your municipality can legally impose a tax on the output of the Ambuklao Hydro-Electric Power Plant, I have the honor to inform you as follows: The aforesaid power plant is a project undertaken by the Government acting thru the National Power Corporation pursuant to the powers and duties of the latter prescribed in Commonwealth Act No. 120. Pursuant to Republic Act Nos. 358 and 987, both of which amended Commonwealth Act No. 120, the National Power Corporation is exempt from all taxes, duties, fees, imposts and charges imposed by the Republic of the Philippines, its cities, provinces, and municipalities except the real property tax. Accordingly, your municipality cannot impose a tax on the output of the Ambuklao Hydro-Electric Power Plant. Very truly yours, (SGD.) MELECIO R. DOMINGO Acting Commissioner of Internal Revenue
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