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ARMANDO DE GUZMAN v. IAC

This case has been cited 4 times or more.

	GR No. 192945 2012-09-05	CITY OF IRIGA v. CAMARINES SUR III ELECTRIC COOPERATIVE PERLAS-BERNABE, J.
[9] On March 10, 1990, Congress enacted into law Republic Act No. 6938, otherwise known as the "Cooperative Code of the Philippines" and Republic Act No. 6939 creating the CDA. The latter law vested the power to register cooperatives solely on the CDA while the former provides that electric cooperatives registered with NEA under P.D. 269 which opt not to register with the CDA shall not be entitled to the benefits and privileges under the said law. (Emphasis supplied)
	GR No. 192945 2012-09-05	CITY OF IRIGA v. CAMARINES SUR III ELECTRIC COOPERATIVE PERLAS-BERNABE, J.
Petitioner raises two issues for resolution, which the Court restates as follows: (1) whether or not an electric cooperative registered under PD 269 but not under RA 6938[17] is liable for the payment of local franchise taxes; and (2) whether or not the situs of taxation is the place where the franchise holder exercises its franchise regardless of the place where its services or products are delivered.
	GR No. 192945 2012-09-05	CITY OF IRIGA v. CAMARINES SUR III ELECTRIC COOPERATIVE PERLAS-BERNABE, J.
On March 10, 1990, Congress enacted into law RA 6938,[23] otherwise known as the "Cooperative Code of the Philippines," and RA 6939[24] creating the CDA. The latter law vested the power to register cooperatives solely on the CDA, while the former provides that electric cooperatives registered with the NEA under PD 269 which opt not to register with the CDA shall not be entitled to the benefits and privileges under the said law.