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· inaction by the District is tantamount to non-compliance with Section 119 of RA 8424, the Tax Reform Act of 1997, requiring 2% Franchise Tax on the gross receipts. Also, from
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NATIONAL TAX RESEARCH CENTER of 1997, as...ing Sections 35, 62, and 89; All Under Republic Act No. 8424, Otherwise Known as the National Internal Revenue Code of 1997, as Amended,