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008			180128b xxu||||| |||| 00| 0 eng d
040			_aUniversity of Cebu-Banilad _cUniversity of Cebu-Banilad
100			_aSususco, Missela.
245			_aAn assessment of the local taxes, fees and charges : _bimposed on PEZA-registered companies by various local government units in Cebu / _cMissela, Sususco.
260			_aCebu City : _c2016. _bUniversity of Cebu,
300			_a80 leaves :
336			_2rdacontent _atext
337			_2rdamedia _aunmediated
338			_2rdacarrier _avolume
501			_aThesis (Degree of Juris Doctor) -- University of Cebu- Banilad, 2016.
504			_aIncludes bibliographical references (leaves 59-61).
520			_aSummary: The law provides that business establishments operating within the economic zones shall be entitled to local tax exemption as provided for under the Omnibus Investment Code of 1987 and the Special Economic Zone Act of 1995. Moreover, the Philippine Economic Zone Authority (PEZA) clarified, in one of its circulars, that all PEZA-registered enterprises are also exempt from securing LGU permits annually. However, these companies are actually required by some LGUs to obtain business permits and pay the corresponding local fees and charges. Hence, this study is conducted because there is an ongoing issue as to whether or not PEZA-registered companies are required to obtain a local business permit and pay the corresponding fees, expenses and other charges. This study used the descriptive qualitative method. The researcher made questionnaires for data gathering. Statistical treatments used for data analysis were frequency and percentages. The research respondents were representatives in chosen PEZA_registered enterprises within Cebu City, Mandaue City, and Lapu-lapu City, and the research informants were officials in the Treasury Offices in the LGUs of Cebu City, Mandaue City and Lapu-Lapu City and an information officer of Peza agency. Therefore, occasional legal disputes have surfaced due to the ongoing issue of whether or not PEZA-registered companies are required to obtain a local business permit and pay the corresponding fees, expenses and other charges.
541			_xBaldomero Estenzo _yLaw _zLaw
546			_aEnglish
942			_2ddc _cTHE
998			_cmariz[new] _d01/28/2018
999			_c7786 _d7786