TAXATION II | PRINCIPLES

City Treasurer of Manila v. Philippine beverage Partners Inc. G.R. No. 233556, September 11, 2019 

A taxpayer facing an assessment issued by the local treasurer may protest it and alternatively: (1) appeal the assessment in court, or (2) pay the tax, and thereafter, seek a refund. 


The issuance of a notice of assessment is mandatory before the local treasurer may collect deficiency taxes from the taxpayer.


Sec. Drilon v. Mayor Lim, 

G.R. NO. 112497, August 4, 1994, Manila Tax Ordinance 

Lower courts have jurisdiction to consider the constitutionality of laws, this authority being embraced in the general definition of the judicial power to determine what are valid and binding laws by the criterion of their conformity to the fundamental law.


Coca-Cola Bottlers Phils., Inc. v. City of Manila, GR No. 156252, June 27, 2006  (validity of Manila Tax Ordinance)

Failure to follow the procedure in enactment of tax measures renders the same null and void; Respon-dents’ failure to follow the procedure in enactment of tax measures as mandated by Section 188 of the Local Government Code of 1991, in that they failed to publish Tax Ordinance No. 7988 for three consecutive days in a newspaper of local circulation renders the same null and void.


PLDT v. City of Davao, G.R. No. 143867, March 25, 2003

The grant of taxing powers to local government units under the Constitution and the LGC does not affect the power of Congress to grant exemptions to certain persons, pursuant to a declared national policy. Tax exemption must be expressed in the statute in clear language; The exemption must be interpreted in strictissimi juris against the taxpayer and liberally in favor of the taxing authority.


Yamane v. BA Lepanto Condo. Corp., SC G.R. NO. 154993, October 25, 2005
Republic Act No. 9282 definitively proves in its Section 7(a)(3) that the Court of Tax Appeals exercises exclusive appellate jurisdiction to review on appeal decisions, orders or resolutions of the Regional Trial Courts in local tax cases originally decided or resolved by them in the exercise of their original or appellate jurisdiction.


Angeles City v. Angeles City Electric Corporation and Regional Trial Court Branch 57, Angeles City, G.R. No. 166134, June 29, 2010 

In the case of the collection of local taxes, there is no express provision in the Local Government Code (LGC) prohibiting courts from issuing an injunction to restrain local governments from collecting taxes.


Consolidated cases of City of Manila et al vs R TC et al GR 124855 Dec. 10, 2014 

Among the common limitations on the taxing power of Local Government Units (LGUs)  is Section 133(j) of the Local Government Code (LGC), which states that “[u]nless otherwise provided herein,” the taxing power of LGUs shall not extend to “[t]axes on the gross receipts of transportation contractors and persons engaged in the transportation of passengers or freight by hire and common carriers by air, land or water, except as provided in this Code[.]”


University of the Philippines v City Treasurer of Quezon City, G.R. NO. 214044 June 19, 2019

University of the Philippines; Section 133(o) of the Local Government Code (LGC) states that, unless otherwise provided by the Code, the exercise of taxing powers of the Local Government Units (LGUs) shall not extend to levy of taxes, fees or charges of any kind on government instrumentalities; Republic Act (RA) No. 9500, however, gave a specific tax exemption to University of the Philippines (UP) which covers the land subject of the present case. After the passage of Republic Act (RA) No. 9500, there is a need to determine whether University of the Philippines’ (UP’s) property is used for educational purposes or in support thereof before the property may be subjected to real property tax.


Sta. Lucia Realty and Development, Inc. v. City of Pasig, G.R. No. 166838, June15, 2011 

While a local government unit is authorized under several laws to collect real estate tax on properties falling under its territorial jurisdiction, it is imperative to first show that these properties are unquestionably within its geographical boundaries.


Napocor vs. Province of Quezon, et al, G.R. No. 171586 dated 17 July 2009. (Decision) 

A taxpayer’s failure to question the assessment before the Local Board of Assessment Appeals (LBAA) renders the assessment of the local assessor final, executory, and demandable; Entities vested with the personality to contest an assessment are the owner and the person with legal interest in the property.


Camp John Hay Development Corporation vs. CBAA, G.R. No. 169234, 2 October 2013 

The requirement of “payment under protest” is a condition sine qua non before a protest or an appeal questioning the correctness of an assessment of real property tax may be entertained.








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