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TAXA T AXATION TION II CASE DIGESTS LOCAL TAXATION & REAL PROPERTY TAXA T AXATION TION
SUBMITTED TO: ATTY. CHRISTINE ANGELICA ELVEÑA – CARANTES
SUBMITTED BY: ANTON JOHN VINCENT M. FRIAS CZARINA ROSE S. GOROSPE FRANCISCO S. ORALLO, JR. TONIFRANZ F. SARENO SA RENO MAY 5, 2017
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TABLE OF CONTENTS I. LOCAL TAXATION NATRE NATRE OF THE LOCAL TAXING TAXING PO!ER..................... PO!ER............. ............. .......7 ..7 City of San Pablo La!"na #t al$ %$ ono'abl# Bi#n%#ni(o R#y#) an( t*# Manila El#+t'i+ Co,-any$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$. Manila El#+t'i+ Co,-any %$ %$ P'o%in+# of La!"na an( B#nito R$ Bala/o$$$$$$$ Bala/o$$$$ $$$$$$ $$$0 0 Ma+tan C#b" Int#'national Int#'national Ai'-o't A"t*o'ity %$ on$ 1#'(inan( 1#'(inan( 2$ Ma'+o) Ma'+o) #t al$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$3 National Po#' Po#' Co'-o'ation Co'-o'ation %$ %$ City of Cabanat"an$$$$$$$$$$$$$$$$$$$$$$ Cabanat"an$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$ $$$$$$56 56 City Go%#'n,#nt of 7"#/on City %$ Bayan T#l#+o,,"ni+ation) In+$$$$$$$$$$55
THE PRINCIPLE OF PREEMPTION.....................................12 T*# P'o%in+# P'o%in+# of B"la+an #t al$ %$ T*# Co"'t of A--#al) an( R# R#-"bli+ -"bli+ C#,#nt Co'-o'ation$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$58 Co'-o'ation$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$58 1i')t P*ili--in# In(")t'ial In(")t'ial Co'-o'ation Co'-o'ation %$ T*# Co"'t of A--#al) #t al$$$$$ al$$$ $$$$ $$$$ $$$59 $59 Pal,a Pal,a D#%#lo-,#nt D#%#lo-,#nt Co'-o'ation %$ %$ T*# M"ni+i-ality of Malan!a)$$$$$$$ Malan!a)$$$$ $$$$$$ $$$$$$ $$$54 54 Batan! Bata n!a) a) Po o#' #' Co Co''-o' o'at atio ion n %$ Ba Bata tan! n!a) a) City City an( an( Nati Nation onal al Po o#' #' Co'-o'ation$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$5 Manila Int#'national Int#'national Ai'-o't A"t*o'ity A"t*o'ity %$ Co"'t of A--#al) #t al$$$$$$$$$$$$$$$$$5; al$$$$$$$$$$$$$$$$ $5; Lan( T'an)-o't T'an)-o'tation ation O<+# %$ City of B"t"an$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$5. P*il P*ilii--i -in# n# R"'al "'al El#+ El#+t' t'i+ i+ Co Cooo-#' #'at ati% i%#) #) A))o A))o+i +iat atio ion n In+$ In+$ #l al$ al$ %$ T*# T*# S#+'#ta'y of Int#'io' an( Lo+al Go%#'n,#nt an( t*# S#+'#ta'y of 1inan+#$50 P#t'on Co'-o'ation %$ Mayo' Tobia) M$ Tian!+o$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$53 P#li/loy P#li/loy R#alty Co'-o'ation Co'-o'ation %$ T*# P'o%in+# of B#n!"#t$$$$$$$$$$$$$$$$$$$$$$$$$$$$ B#n!"#t$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$86 $$86 City of Manila %$ %$ on$ An!#l =al#'a =al#'a Col#t #t al$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ al$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$$ $$$$$$$$$85 85
SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS ....................................................................................22 T*# P'o%in+# P'o%in+# of B"la+an #t al$ %$ T*# Co"'t of A--#al) an( R# R#-"bli+ -"bli+ C#,#nt Co'-o'ation$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$88 Co'-o'ation$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$88 P*ili--in# P*ili--in# Ba)>#tball Ba)>#tball A))o+iation %$ %$ T*# Co"'t of A--#al)$$$$$$$$$$$$$$$$$$$$$$$$$ A--#al)$$$$$$$$$$$$$$$ $$$$$$$$$$$89 $89 L#-anto Con)oli(at#( Minin! Co'-o'ation %$ on$ Ma"'i+io B$ A,banlo+$$$84 S,a't Co,,"ni+ation) Co,,"ni+ation) In+$ %$ %$ T*# City of Da%ao$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Da%ao$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$8 8 7"#/on City an( t*# City T'#a)"'#' of 7"#/on City %$ ABS?CBN B'oa(+a)tin! Co'-o'ation$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$8; Ro,"lo Ro ,"lo D$ San 2"an %$ Ri+a'(o Ri+a'(o L$ Ca)t'o$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Ca)t'o$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$8. $$8. L"/ R$ Ya,an# Ya,an# %) BA?L#-anto Con(o,ini", Con(o,ini", Co'-o'ation$$$$$$$$$$ Co'-o'ation$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$ $$$$$$$$$ $$$$80 80
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E'i+))on T#l#+o,," T#l#+o,,"ni+ation) ni+ation) In+ %$ City of Pa)i!$$$$$$$$$$$$$$$$$$$$ Pa)i!$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$ $$$$$$$$ 83
REME"IES OF THE GOVERNMENT...................................#0 An!#l#) City %$ %$ An!#l#) El#+t'i+ Co'-o'ation$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Co'-o'ation$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$ $$$$$$$$$96 96
REME"IES OF THE TAXPAYER.........................................#1 1'an>lin M$ D'ilon D'ilon %$ %$ Alf'#(o Li, Li, #t al$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ al$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$95 $$95 2a'(in# 2a'(in# Da%i#) In)"'an+# In)"'an+# B'o>#' B'o>#') ) In+ %$ %$ on$ E'na Ali-o)a$$$$$$$$$$$$$ Ali-o)a$$$$$$$$$$$$$$$$$$ $$$$$$$$$$ $$$$$98 98 L"/ R$ Ya,an# Ya,an# %) BA?L#-anto Con(o,ini", Con(o,ini", Co'-o'ation$$$$$$$$$$ Co'-o'ation$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$ $$$$$$$$$ $$$$99 99 T*# City of Manila Manila %$ %$ on$ Ca'i(a( $ G'#+ia?C"#' G'#+ia?C"#'(o (o an( SM Ma't In+$ #t al$ al$ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$94
II. REAL RE AL PROPERTY PRO PERTY TAXA TAXATION TION FN"AMENTAL PRINCIPLES – SECTION 1$%, LGC.............#& Alli# Alli#( ( Ba Ban> n>in! in! Co'-o Co'-o'at 'atio ion n a) T'")t# '")t## # fo' fo' t*# T'")t '")t 1"n( "n( of Col Coll# l#!# !# A))"'an+# Plan P*ili--in#) P*ili--in#) In+$ %$ %$ T*# 7"#/on City Go%#'n,#nt Go%#'n,#nt #t al$$ $ $ $9;
PROPERTIES PROPERTIES COVERE"...................................................#7 COVERE"............................................... ....#7 Calt#@ P*ili--in#) In+$ %$ T*# C#nt'al Boa'( of A))#)),#nt A--#al) an( t*# City A))#))o' of Pa)ay$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$9. Sta$ L"+ia R#alty R#alty & D#%#lo-,#nt D#%#lo-,#nt In+$ %$ T*# City of Pa)i!$$$$$$$$$$$$$$$$$$$$$$$$$90 Pa)i!$$$$$$$$$$$$$$$$$$$$$$$ $$90
PROPERTIES EXEMPT.....................................................#$ Manila Int#'national Ai'-o't A"t*o'ity %$ City of Pa)ay #t al$$$$$$$$$$$$$$$$$$$$$$$93 L"n! C#nt#' C#nt#' of t*# P*ili--in#) %$ %$ 7"#/on City$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ City$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$ $$$$$$$46 46 Li!*t Rail T'an)it A"t*o'ity %$ C#nt'al Boa'( of A))#)),#nt A--#al)$$$$$$$$$$45 National Po#' Co'-o'ation %$ T*# P'o%in+# of 7"#/on an( t*# M"ni+i-ality of Pa!bilao$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$48 National Po#' Co'-o'ation %$ C#nt'al Boa'( of A))#)),#nt A--#al) #t al$ $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$49 P*ili--in# P*ili--in# 1i)*#'i#) D#%#lo-,#nt A"t*o'ity %$ C#nt'al Boa'( of A))#)),#nt A--#al) #t al$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$44 T*# City of Pa)i! Pa)i! %$ %$ R#-"bli+ R#-"bli+ of t*# P*ili--in P*ili--in#)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ #)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$4 4
!HO ARE LIABLE FOR REAL PROPERTY PROPERTY TAXES'......... TAXES'............. ......(& ..(& T#)tat# T#)tat# E)tat# of of Con+o'(ia Con+o'(ia T$ T$ Li, %$ %$ T*# City of Manila$$$$$$$$$$$$$$$$$$$ Manila$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$4; 4; Go%#'n,# Go%#' n,#nt nt S#'%i+ S#'%i+# # In)"' In)"'an an+# +# Sy)t# Sy)t#, , %$ T*# T*# City City T'#a) #a)"' "'#' #' an( an( City City A))#))o' of t*# City of Manila$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Manila$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$4. $$$$$$$$4.
PROCE"RE IN REAL PROPERTY PROPERTY TAXA TAXATION........ TION............. ......... ........ ....(% (% 2ai,# C$ Lo-#/ Lo-#/ %$ %$ T*# City of Manila$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Manila$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$ $$$$$$$$$$$40 $$40
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Anto Antoni nio o P$ Ca Call llan anta ta #t al$ al$ %$ O<+# O<+# of t*# t*# O,b" O,b"() (),a ,an n an( an( t*# t*# City City Go%#'n,#nt Go%#'n,#nt of C#b"$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$6
REME"IES OF THE GOVERNMENT...................................51 Manila El#+t'i+ Co,-any Co,-any %$ %$ N#lia A$ Ba'li)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Ba'li)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$5 $$$$$$$5 Anto Antoni nio o Tal") al")an an an( an( C# C#li lia a Tal") al")an an %$ #', #',in ini! i!il il(o (o Taya! aya! an( an( 2"an 2"an #'nan(#/$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$8
REME"IES OF THE TAXPAYER.........................................5# 1'an>lin M$ D'ilon D'ilon %$ %$ Alf'#(o Li, Li, #t al$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ al$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$9 $$9 Antonio $ R#y#) R#y#) #t al$ %$ T*# Co"'t Co"'t of A--#al) #t al$$$$$$$$$$$$$$$$$$$$$$$$$$$ al$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$4 $$$$$4 a!onoy Ma'>#t =#n(o' A))o+iation %$ T*# M"ni+i-ality of a!onoy$$$$$$$$$ Al#an('o Al#an('o B$ Ty %$ on$ A"'#lio A"'#lio C$ T'a,-#$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ 'a,-#$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$ $$$$$$$$; ; Sy)t#, Pl") Co,-"t#' Coll#!# of Caloo+an City %$ Lo+al Go%#'n,#nt of Caloo+an City #t al$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$. D'$ D'$ Pablo R$ R$ Oli%a'#) #t al$ %$ Mayo' 2o#y Ma'"#/ Ma'"#/ #t al$$$$$$$$$$$$$$$$$$$$$$$ al$$$$$$$$$$$$$$ $$$$$$$$$$$$$$0 $$$$$0 Ca!ayan Robina S"!a' Millin! Co$ %$ T*# Co"'t of A--#al) #t al$$$$$$$$$$$$$$$$3 Manila El#+t'i+ Co,-any Co,-any %$ %$ N#lia A$ Ba'li)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Ba'li)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$;6 $$$$$$$;6 Manila El#+t'i+ Co,-any Co,-any %$ %$ N#lia A$ Ba'li)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Ba'li)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$;5 $$$$$$$;5 Manila El#+t'i+ Co,-any Co,-any %$ %$ N#lia A$ Ba'li)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ Ba'li)$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$;8 $$$$$$$;8 National Po#' Co'-o'ation %$ T*# P'o%in+# of 7"#/on an( T*# M"ni+i-ality of Pa!bilao$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$;9 D#ni) B$ aba#l an( Al#@i) 1$ M#(ina %$ T*# Co"'t of Ta@ A--#al)$$$$$$$$$$$;4 1ACTS:$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$;4 ISSUE:$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$;4 RULING:$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$;4 City Mayo' of 7"#/on City #t al$ %$ Ri/al Co,,#'+ial Ban>in! Co'-o'ation $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$; Ef'#n A"ino A"ino an( An!#li+a A"ino A"ino %$ 7"#/on 7"#/on City$$$$$$$$$$$$$$$$$$$$$$$$$$$ City$$$$$$$$$$$$$$$$$$ $$$$$$$$$$$$$$$$$$ $$$$$$$$$$$;; $$;; National o")in! A"t*o'ity A"t*o'ity %$ Iloilo City$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$;. City$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$ $$$$$$$$;.
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LOCA L TAXA TION
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LOCAL TAXATION NATRE OF THE LOCAL TAXING PO!ER )A "*+*-*/ P*3 City of San Pablo, Laguna, et al. v. Honorable Bienvenido Reyes and the Manila Electric Comany !.R. "o. #$%%&'( $) March #***
FACTS4 T*# LGC a"t*o'i/#( t*# -'o%in+#F+ity to i,-o)# a ta@ on b")in#)) #noyin! a f'an+*i)# at a 'at# not #@+##(in! 6 of 5 of t*# !'o)) ann"al '#+#i-t) fo' t*# -'#+#(in! +al#n(a' y#a' '#ali/#( it*in it) "'i)(i+tion$ T*") t*# San!!"nian! Panl"n!)o( of San Pablo #na+t#( O'(inan+# ; o' t*# “Revenue Code of the City of San Pablo.” It -'o%i(#) t*at a 1'an+*i)# Ta@ at a 'at# of 6 of 5 of t*# !'o)) ann"al '#+#i-t) )*all b# i,-o)#( on b")in#)) #noyin! f'an+*i)#$ T*i) )*all in+l"(# bot* +a)* )al#) an( )al#) on a++o"nt '#ali/#( ("'in! t*# -'#+#(in! +al#n(a' y#a' it*in t*# +ity$ P"')"ant to )"+* t*# City T'#a)"'#' )#nt to Manila El#+t'i+ Co,-any MERALCO a l#tt#' (#,an(in! -ay,#nt of t*# afo'#)ai( f'an+*i)# ta@$ T*") f'o, 5334?533; MERALCO -ai( "n(#' -'ot#)t$ It )"b)#"#ntly Hl#( an a+tion b#fo'# t*# RTC to (#+la'# O'(inan+# No$ ; n"ll an( %oi($
ISSE4 I) t*# lo+al ta@in! -o#' a (#l#!at#( -o#'
RLING4 No$ T*# -o#' to ta@ i) -'i,a'ily %#)t#( in Con!'#))$ o#%#' in o"' "'i)(i+tion it ,ay b# #@#'+i)#( by lo+al l#!i)lati%# bo(i#) no lon!#' ,#'#ly by %i't"# of a %ali( (#l#!ation a) b#fo'# b"t -"')"ant to (i'#+t a"t*o'ity +onf#''#( by S#+tion A'ti+l# 56 of t*# Con)tit"tion *i+* -'o%i(#) t*at #a+* LGU )*all *a%# t*# -o#' to +'#at# it) on )o"'+#) of '#%#n"# an( to l#%y ta@#) f##) an( +*a'!#) )"b#+t to )"+* !"i(#lin#) an( li,itation) a) t*# Con!'#)) ,ay -'o%i(# +on)i)t#nt it* t*# ba)i+ -oli+y of lo+al a"tono,y$ T*# i,-o'tant l#!al #J#+t of S#+tion i) t*at *#n+#fo't* in int#'-'#tin! )tat"to'y -'o%i)ion on ,"ni+i-al H)+al -o#') (o"bt) ill *a%# to b# '#)ol%#( in fa%o' of ,"ni+i-al +o'-o'ation$
98
LOCAL TAXATION NATRE OF THE LOCAL TAXING PO!ER )A "*+*-*/ P*3 Manila Electric Comany v. Province of Laguna and Benito R. Bala+o !.R. "o. ##)*( ) May #***
FACTS4 Manila El#+t'i+ Co,-any MERALCO a) !'ant#( a f'an+*i)# by )#%#'al ,"ni+i-al +o"n+il) an( t*# National El#+t'iH+ation A(,ini)t'ation to o-#'at# an #l#+t'i+ li!*t an( -o#' )#'%i+# in t*# P'o%in+# of La!"na$ U-on #na+t,#nt of t*# LGC t*# -'o%in+ial !o%#'n,#nt i))"#( O'(inan+# No$ 65?38 i,-o)in! f'an+*i)# ta@$ MERALCO -ai( "n(#' -'ot#)t an( lat#' +lai,) fo' '#f"n( b#+a")# of t*# ("-li+ity it* S#+tion 5 of P$D$ No$ 5$ T*# -'ot#)t a) *o#%#' (#ni#( by t*# !o%#'no' '#lyin! on a ,o'# '#+#nt la t*# LGC$ AS )"+* MERALCO Hl#( it* t*# RTC a +o,-laint fo' '#f"n( b"t a) (i),i))#($ #n+# t*i) -#tition$
ISSE4 I) t*# i,-o)ition of a f'an+*i)# ta@ "n(#' S#+tion 8$63 of O'(inan+# No$ 65?38 %iolati%# of t*# non?i,-ai',#nt +la")# of t*# Con)tit"tion an( S#+tion 5 of P$D$ No$ 5
RLING4 No$ Lo+al !o%#'n,#nt) (o not *a%# t*# in*#'#nt -o#' to ta@ #@+#-t to t*# #@t#nt t*at )"+* -o#' ,i!*t b# (#l#!at#( to t*#, #it*#' by t*# ba)i+ la o' by )tat"t#$ P'#)#ntly "n(#' A'ti+l# X of t*# 530. Con)tit"tion a !#n#'al (#l#!ation of t*at -o#' *a) b##n !i%#n in fa%o' of lo+al !o%#'n,#nt "nit)$ Un(#' t*# no -'#%ailin! Con)tit"tion *#'# t*#'# i) n#it*#' a !'ant no' a -'o*ibition by )tat"t# t*# ta@ -o#' ,")t b# (##,#( to #@i)t alt*o"!* Con!'#)) ,ay -'o%i(# )tat"to'y li,itation) an( !"i(#lin#)$ T*# ba)i+ 'ational# fo' t*# +"''#nt '"l# i) to )af#!"a'( t*# %iability an( )#lf?)"<+i#n+y of lo+al !o%#'n,#nt "nit) by (i'#+tly !'antin! t*#, !#n#'al an( b'oa( ta@ -o#')$
98
LOCAL TAXATION NATRE OF THE LOCAL TAXING PO!ER )A "*+*-*/ P*3 Mactan Cebu -nternational irort uthority v. Hon. /erdinand 0. Marcos, et al. !.R. "o. #$&&'$( ## Setember #**1
FACTS4 Ma+tan C#b" Int#'national Ai'-o't A"t*o'ity MCIAA a) +'#at#( by %i't"# of R$A$ ;30$ S#+tion 5 t*#'#of )tat#) t*at t*# a"t*o'ity )*all b# #@#,-t f'o, '#alty ta@#) i,-o)#( by t*# National Go%#'n,#nt o' any of it) -oliti+al )"b(i%i)ion) a!#n+i#) an( in)t'",#ntaliti#)$ o#%#' t*# T'#a)"'#' of C#b" City (#,an(#( -ay,#nt fo' '#alty ta@#) f'o, it$ T*") MCIAA Hl#( a (#+la'ato'y '#li#f b#fo'# t*# RTC *i+* *o#%#' (i),i))#( t*# )a,#$ It '"l#( t*at t*# LGC it*('# t*# ta@ #@#,-tion !'ant#( to GOCC)$
ISSE4 Do#) t*# +ity of C#b" *a%# t*# -o#' to i,-o)# ta@#) on MCIAA
RLING4 Y#)$ Ta@ation i) t*# '"l# an( #@#,-tion i) t*# #@+#-tion t*# #@#,-tion ,ay t*") b# it*('an at t*# -l#a)"'# of t*# ta@in! a"t*o'ity$ A) to ta@ #@#,-tion) o' in+#nti%#) !'ant#( to o' -'#)#ntly #noy#( by nat"'al o' "'i(i+al -#')on) in+l"(in! GOCCS S#+tion 539 of t*# LGC -'#)+'ib#) t*# !#n#'al '"l# %i/ t*#y a'# it*('an "-on t*# #J#+ti%ity of t*# LGC #@+#-t t*o)# !'ant#( to lo+al at#' (i)t'i+t) +oo-#'ati%#) ("ly '#!i)t#'#( "n(#' R$A$ ;390 non? )to+> an( non-'oHt *o)-ital) an( #("+ational in)tit"tion) an( "nl#)) ot*#'i)# -'o%i(#( in t*# LGC$
98
LOCAL TAXATION NATRE OF THE LOCAL TAXING PO!ER )A "*+*-*/ P*3 "ational Po2er Cororation v. City of Cabanatuan !.R. "o. #3*##&( * ril $&&
FACTS4 National Po#' Co'-o'ation NAPOCOR )#ll) #l#+t'i+ -o#' to t*# '#)i(#nt) City of Cabanat"an City$ P"')"ant to S#+tion 9. of O'(inan+# No$ 5;?38 t*# City a))#))#( t*# NAPOCOR a f'an+*i)# ta@ a,o"ntin! to P060;6;$45 '#-'#)#ntin! . of 5 of t*# fo',#') !'o)) '#+#i-t) fo' t*# -'#+#(in! y#a'$ NAPOCOR *o)# +a-ital )to+> a) )"b)+'ib#( an( *olly -ai( by t*# P*ili--in# Go%#'n,#nt '#f")#( to -ay t*# ta@ a))#)),#nt$ It a'!"#( t*at t*# City *a) no a"t*o'ity to i,-o)# ta@ on !o%#'n,#nt #ntiti#)$ NAPOCOR al)o +ont#n( t*at a) a non?-'oHt o'!ani/ation it i) #@#,-t#( f'o, t*# -ay,#nt of all fo',) of ta@#) +*a'!#) ("ti#) o' f##) in a++o'(an+# it* S#+tion 59 of R$A$ ;93$ T*# City t*") Hl#( a +oll#+tion )"it in t*# RTC (#,an(in! t*at NAPOCOR -ay t*# a))#))#( ta@ ("# -l") )"'+*a'!#$ T*# City all#!#( t*at it) #@#,-tion f'o, lo+al ta@#) *a) b##n '#-#al#( by S#+tion 539 of t*# LGC$
ISSE4 Do#) t*# City *a%# t*# a"t*o'ity to i))"# O'(inan+# No$ 5;?38 an( i,-o)# an ann"al ta@ on b")in#))#) #noyin! a f'an+*i)#
RLING4 Y#)$ S#+tion 59. of t*# LGC +l#a'ly )tat#) t*at t*# LGU) +an i,-o)# f'an+*i)# ta@ notit*)tan(in! any #@#,-tion !'ant#( by any la o' ot*#' )-#+ial la$ T*i) -a'ti+"la' -'o%i)ion of t*# LGC (o#) not a(,it any #@+#-tion$ In City Government of San Pablo, Laguna v. Reyes MERALCO) #@#,-tion f'o, t*# -ay,#nt of f'an+*i)# ta@#) a) b'o"!*t a) an i))"# b#fo'# t*i) Co"'t$ T*# )a,# i))"# a) in%ol%#( in t*# )"b)#"#nt +a)# of Manila Eletri Com!any v. Provine of Laguna $ R"lin! in fa%o' of t*# lo+al !o%#'n,#nt in bot* in)tan+#) t*# Co"'t *#l( t*at t*# f'an+*i)# ta@ in "#)tion i) i,-o)abl# (#)-it# any #@#,-tion #noy#( by MERALCO "n(#' )-#+ial la)$ Do"btl#)) t*# -o#' to ta@ i) t*# ,o)t #J#+ti%# in)t'",#nt to 'ai)# n##(#( '#%#n"#) to Hnan+# an( )"--o't ,y'ia( a+ti%iti#) of t*# lo+al
98
LOCAL TAXATION !o%#'n,#nt "nit) fo' t*# (#li%#'y of ba)i+ )#'%i+#) #))#ntial to t*# -'o,otion of t*# !#n#'al #lfa'# an( t*# #n*an+#,#nt of -#a+# -'o!'#)) an( -'o)-#'ity of t*# -#o-l#$
98
LOCAL TAXATION NATRE OF THE LOCAL TAXING PO!ER )E*6 8* P* C6*99 :6 L;-+ T--:63 City !overnment of 4ue+on City v. Bayan 5elecommunications, -nc. !.R. "o. #1$&#)( 1 March $&&1
FACTS4 S#+tion 894 of t*# LGC -'o%i(#) t*at E@+#-t a) -'o%i(#( *#'#in any #@#,-tion f'o, -ay,#nt of '#al -'o-#'ty ta@ -'#%io")ly !'ant#( to o' #noy#( by all -#')on) *#t*#' nat"'al o' "'i(i+al in+l"(in! !o%#'n,#nt? on#(?o'?+ont'oll#( +o'-o'ation) i) *#'#by it*('an "-on #J#+ti%ity of t*i) Co(#$ T*# Con!'#)) *o#%#' #na+t#( R$A$ .;99 a,#n(in! Bayan T#l#+o,,"ni+ation) In+$) Bayant#l o'i!inal f'an+*i)#$ S#+tion 55 t*#'#of '#it#'at#( S#+tion 54 a of t*# Bayant#l) o'i!inal f'an+*i)# t*") '#tainin! t*# -*'a)# #@+l")i%# of t*i) f'an+*i)#$ In 5339 t*# City Go%#'n,#nt of 7"#/on City -"')"ant to S#+tion A'ti+l# X of t*# 530. Con)tit"tion in '#lation to S#+tion 898 of t*# LGC #na+t#( t*# 7"#/on City R#%#n"# Co(# i,-o)in! a '#al -'o-#'ty ta@ on all '#al -'o-#'ti#) in 7"#/on City an( '#it#'atin! t*# it*('aal of #@#,-tion f'o, '#al -'o-#'ty ta@ "n(#' S#+tion 894 of t*# LGC$ T*#'#aft#' (#H+i#n+y ta@ noti+#) #'# )#nt to Bayant#l$ B#li#%in! t*at it i) #@#,-t Bayant#l (i( not -ay t*# '#al -'o-#'ty ta@#) in(i+at#( in t*# (#H+i#n+y ta@ a))#)),#nt)$ o#%#' t*# City Go%#'n,#nt a'!"#( t*at it) ta@ #@#,-tion a) #J#+ti%#ly it*('an by t*# LGC$
ISSE4 Can t*# City Go%#'n,#nt of 7"#/on City it*('a t*# '#al -'o-#'ty ta@ #@#,-tion !'ant#( to Bayant#l by t*# Con!'#))
RLING4 No$ T*#'# i) no (i)-"t# t*at t*# -o#' of t*# 7"#/on City Go%#'n,#nt to ta@ i) li,it#( by S#+tion 898 of t*# LGC *i+* #@-'#))ly -'o%i(#) t*at a -'o%in+# o' +ity o' ,"ni+i-ality it*in t*# M#t'o-olitan Manila A'#a ,ay l#%y an ann"al a( %alo'#, ta@ on '#al -'o-#'ty )"+* a) lan( b"il(in! ,a+*in#'y an( ot*#' i,-'o%#,#nt not *#'#inaft#' )-#+iH+ally #@#,-t#($ Un(#' t*i) la t*# L#!i)lat"'# *i!*li!*t#( it) -o#' to t*#'#aft#' #@#,-t +#'tain '#alti#) f'o, t*# ta@in! -o#' of lo+al !o%#'n,#nt "nit)$ An int#'-'#tation (#nyin! Con!'#)) )"+* -o#' to #@#,-t o"l( '#("+# t*# -*'a)# not
98
LOCAL TAXATION *#'#inaft#' )-#+iH+ally #@#,-t#( a) a -"'# a'!on it*o"t ,#anin! *at)o#%#'$ N##(l#)) to )tat# )"+* ab)"'( )it"ation i) "na++#-tabl#$
98
LOCAL TAXATION THE PRINCIPLE OF PREEMPTION 5he Province of Bulacan, et al. v. 5he Court of eals and Reublic Cement Cororation !.R. "o. #$1$$( $% "ovember #**'
FACTS4 P'o%in+ial O'(inan+# No$ 9 o' t*# O'(inan+# Ena+tin! t*# R#%#n"# Co(# of t*# B"la+an P'o%in+# a) -a))#($ S#+tion 85 t*#'#of i,-o)#) a ta@ of 56 of t*# fai' ,a'>#t %al"# in t*# lo+ality -#' +"bi+ ,#t#' of o'(ina'y )to'#) )an( !'a%#l #a't* an( ot*#' "a''y '#)o"'+#) )"+* b"t not li,it#( to ,a'bl# !'anit# %ol+ani+ +in(#') ba)alt t"J an( 'o+> -*o)-*at# #@t'a+t#( f'o, -"bli+ lan() o' f'o, b#() of )#a) la>#) 'i%#') )t'#a,) +'##>) an( ot*#' -"bli+ at#') it*in it) t#''ito'ial "'i)(i+tion$ T*") t*# -'o%in+ial t'#a)"'#' of B"la+an a))#))#( R#-"bli+ C#,#nt Co'-o'ation RCC P*-884;38$59 fo' #@t'a+tin! li,# )ton#) )*al# an( )ili+a f'o, )#%#'al -a'+#l) of -'i%at# lan( in t*# P'o%in+# ("'in! t*# t*i'( "a't#' of 5338 "ntil t*# )#+on( "a't#' of 5339$ B#li#%in! t*at t*# -'o%in+# on t*# ba)#) of t*# abo%#?)ai( o'(inan+# *a( no a"t*o'ity to i,-o)# ta@#) on "a''y '#)o"'+#) #@t'a+t#( f'o, -'i%at# lan() RCC +ont#)t#( t*# )a,#$
ISSE4 I) P'o%in+ial O'(inan+# No$ 9 %ali( to allo t*# P'o%in+# to i,-o)# ta@#) on o'(ina'y )ton#) )an( !'a%#l #a't* an( ot*#' "a''y '#)o"'+#)
RLING4 No$ T*# ta@ i,-o)#( by t*# P'o%in+# i) an #@+i)# ta@ b#in! a ta@ "-on t*# -#'fo',an+# +a''yin! o' an #@+i)# of an a+ti%ity$ Un(#' S#+tion 599 of t*# LGC a -'o%in+# ,ay not t*#'#fo'# l#%y #@+i)# ta@#) on a'ti+l#) al'#a(y ta@#( by t*# NIRC$ T*# NIRC l#%i#) a ta@ on all "a''y '#)o"'+#) '#!a'(l#)) of o'i!in *#t*#' #@t'a+t#( f'o, -"bli+ o' -'i%at# lan($ T*") a -'o%in+# ,ay not o'(ina'ily i,-o)# ta@#) on )ton#) )an( !'a%#l #a't* an( ot*#' "a''y '#)o"'+#) a) t*# )a,# a'# al'#a(y ta@#( "n(#' NIRC$ T*# -'o%in+# +an *o#%#' i,-o)# a ta@ on )ton#) )an( !'a%#l #a't* an( ot*#' "a''y '#)o"'+#) #@t'a+t#( f'o, -"bli+ lan() b#+a")# it i) #@-'#))ly #,-o#'#( to (o )o "n(#' t*# lo+al !o%#'n,#nt +o(#$
98
LOCAL TAXATION THE PRINCIPLE OF PREEMPTION /irst Philiine -ndustrial Cororation v. 5he Court of eals, et al. !.R. "o. #$)*3'( $* 6ecember #**'
FACTS4 1i')t P*ili--in# In(")t'ial Co'-o'ation 1PIC i) a !'ant## of a -i-#lin# +on+#))ion "n(#' R$A 90. to +ont'a+t in)tall an( o-#'at# oil -i-#lin#)$ It a--li#( fo' a ,ayo') -#',it in Batan!a) City b"t b#fo'# t*# -#',it +o"l( b# i))"#( t*# City T'#a)"'#' '#"i'#( it to -ay a lo+al ta@ ba)#( on it) !'o)) '#+#i-t) in 5339 -"')"ant to t*# LGC$ T*# T'#a)"'#' a))#))#( a b")in#)) ta@ on t*# 1PIC$ 1PIC -ai( "n(#' -'ot#)t) )o a) not to *a,-#' it) o-#'ation)$ T*# City T'#a)"'#' (#ni#( t*# -'ot#)t +ont#n(in! t*at 1PIC +annot b# +on)i(#'#( #n!a!#( in t'an)-o'tation b")in#)) t*") it +annot +lai, "n(#' S#+tion 599 of t*# LGC$ T*#'#aft#' 1PIC Hl#( a +lai, fo' '#f"n( of t*# ta@#) it -ai( a%#''in! t*at t*# i,-o)ition of )ai( ta@ %iolat#) t*# LGC$ o#%#' )"+* a) (#ni#($
ISSE4 I) t*# 1PIC a +o,,on +a''i#' )o a) not to *ol( it liabl# fo' t*# b")in#)) ta@ a))#))#(
RLING4 Y#)$ 1PIC i) a +o,,on +a''i#' a) t*# (#Hnition of a +o,,on +a''i#' ,a>#) no (i)tin+tion a) to t*# ,#an) of t'an)-o'tin! a) lon! a) it i) by lan( at#' o' ai'$ It (o#) not -'o%i(# t*at t*# t'an)-o'tation )*o"l( b# by ,oto' %#*i+l#$ A) )"+* it i) #@#,-t f'o, b")in#)) ta@ a) -'o%i(#( fo' in S#+tion 599 of t*# LGC$ It i) +l#a' t*at t*# l#!i)lati%# int#nt in #@+l"(in! f'o, t*# ta@in! -o#' of t*# lo+al !o%#'n,#nt "nit t*# i,-o)ition of b")in#)) ta@ a!ain)t +o,,on +a''i#') i) to -'#%#nt a ("-li+ation of t*# )o? +all#( +o,,on +a''i#') ta@$ 1PIC i) al'#a(y -ayin! 9 +o,,on +a''i#') ta@ on it) !'o)) )al#) "n(#' t*# NIRC$ To ta@ -#tition#' a!ain on it) !'o)) '#+#i-t) in it) t'an)-o'tation of -#t'ol#", b")in#)) o"l( (#f#at t*# -"'-o)# of t*# LGC$
98
LOCAL TAXATION THE PRINCIPLE OF PREEMPTION Palma 6eveloment Cororation v. 5he Municiality of Malangas !.R. "o. #)$3*$( #1 7ctober $&&
FACTS4 T*# M"ni+i-ality of Malan!a) M"ni+i-ality -a))#( M"ni+i-al R#%#n"# Co(# No$ 63 S#'i#) of 5339$ S#+tion G$65 t*#'#of i,-o)#) f##) )"'%#illan+# on all !oo() an( all #"i-,#nt *a'bo'#( o' )*#lt#'#( in t*# -'#,i)#) of t*# *a'f an( ot*#' it*in t*# "'i)(i+tion of t*i) ,"ni+i-ality it* a )+*#("l#$ T*# )#'%i+# f##) #'# -ai( by Pal,a D#%#lo-,#nt Co'-o'ation Pal,a "n(#' -'ot#)t$ It +ont#n(#( t*at "n(#' t*# LGC ,"ni+i-al !o%#'n,#nt) (i( not *a%# t*# a"t*o'ity to ta@ !oo() an( %#*i+l#) t*at -a))#( t*'o"!* t*#i' "'i)(i+tion)$ T*#'#aft#' b#fo'# t*# RTC Pal,a Hl#( a!ain)t t*# M"ni+i-ality of Malan!a) an a+tion fo' (#+la'ato'y '#li#f a))ailin! t*# %ali(ity of S#+tion G$65 of t*# ,"ni+i-al o'(inan+#$
ISSE4 I) t*# i,-o)ition of t*# f##) %ali(
RLING4 NO$ S#+tion 599# of t*# LGC -'o*ibit) t*# i,-o)ition in t*# !"i)# of *a'fa!# of f##) a) #ll a) all ot*#' ta@#) o' +*a'!#) in any fo', *at)o#%#' on !oo() o' ,#'+*an(i)#$ It i) t*#'#fo'# i''#l#%ant if t*# f##) i,-o)#( a'# a+t"ally fo' -oli+# )"'%#illan+# on t*# !oo() b#+a")# any ot*#' fo', of i,-o)ition on !oo() -a))in! t*'o"!* t*# t#''ito'ial "'i)(i+tion of t*# ,"ni+i-ality i) +l#a'ly -'o*ibit#( by S#+tion 599#$ A) # )## it t*# (i)-"t#( ,"ni+i-al o'(inan+# *i+* -'o%i(#) fo' a )#'%i+# f## fo' t*# ")# of t*# ,"ni+i-al 'oa( o' )t'##t) l#a(in! to t*# *a'f an( to any -oint alon! t*# )*o'#lin#) it*in t*# "'i)(i+tion of t*# ,"ni+i-ality an( fo' -oli+# )"'%#illan+# on all !oo() an( all #"i-,#nt *a'bo'#( o' )*#lt#'#( in t*# -'#,i)#) of t*# *a'f an( ot*#' it*in t*# "'i)(i+tion of t*i) ,"ni+i-ality )##,) to fall it*in t*# +o,-a)) of t*# abo%# +it#( -'o%i)ion) of t*# LGC
98
LOCAL TAXATION THE PRINCIPLE OF PREEMPTION Batangas Po2er Cororation v. Batangas City and "ational Po2er Cororation !.R. "o. #)$1%)( $' ril $&&3
FACTS4 On 59 S#-t#,b#' 5338 Batan!a) Po#' Co'-o'ation BPC '#!i)t#'#( it)#lf it* t*# Boa'( of In%#)t,#nt) BOI a) a -ion##' #nt#'-'i)#$ On 89 S#-t#,b#' 5338 t*# BOI i))"#( a +#'tiH+at# of '#!i)t'ation to BPC a) a -ion##' #nt#'-'i)# #ntitl#( to a ta@ *oli(ay fo' a -#'io( of )i@ y#a')$ T*# +on)t'"+tion of it) -o#' )tation in Batan!a) City a) t*#n +o,-l#t#($ BPC o-#'at#( t*# )tation$ On 58 O+tob#' 5330 Batan!a) City )#nt a l#tt#' to BPC (#,an(in! -ay,#nt of b")in#)) ta@#) an( -#nalti#) +o,,#n+in! f'o, t*# y#a' 5334 a) -'o%i(#( "n(#' t*# 5338 Batan!a) City Ta@ Co(#$ BPC '#f")#( to -ay +itin! it) ta@?#@#,-t )tat") "n(#' S#+tion 599 ! of t*# LGC$ T*") on 5 A-'il 5333 t*# (#,an( a) ,o(iH#( to +o%#' t*# y#a') 5330?5333$ o#%#' BPC )till '#f")#( to -ay t*# ta@$ It in)i)t#( t*at it) ;?y#a' ta@ *oli(ay +o,,#n+#( f'o, t*# (at# of it) +o,,#'+ial o-#'ation on5; 2"ly 5339 not f'o, t*# (at# of it) BOI '#!i)t'ation in S#-t#,b#' 5338$
ISSE4 Do#) t*# ;?y#a' ta@ *oli(ay of BPC +o,,#n+# f'o, t*# (at# of it) +o,,#'+ial o-#'ation on 5; 2"ly 5339
RLING4 No$ S#+$ 599 ! of t*# LGC *i+* -'o)+'ib#) LGU) f'o, l#%yin! ta@#) on BOI?+#'tiH#( -ion##' #nt#'-'i)#) fo' a -#'io( of )i@ y#a') f'o, t*# (at# of '#!i)t'ation a--li#) )-#+iH+ally to ta@#) i,-o)#( by t*# lo+al !o%#'n,#nt li># t*# b")in#)) ta@ i,-o)#( by Batan!a) City on BPC in t*# +a)# at ba'$ R#lian+# of BPC on t*# -'o%i)ion of E@#+"ti%# O'(#' No$ 88; )-#+iH+ally S#+tion 5 A'ti+l# 93 Titl# III i) +l#a'ly ,i)-la+#( a) t*# )i@?y#a' ta@ *oli(ay -'o%i(#( t*#'#in *i+* +o,,#n+#) f'o, t*# (at# of +o,,#'+ial o-#'ation '#f#') to in+o,# ta@#) i,-o)#( by t*# national !o%#'n,#nt on BOI? '#!i)t#'#( -ion##' H',)$ Cl#a'ly it i) t*# -'o%i)ion of t*# LGC t*at )*o"l( a--ly to t*# ta@ +lai, of Batan!a) City a!ain)t t*# BPC$ T*# ;?y#a' ta@ #@#,-tion of BPC )*o"l( t*") +o,,#n+# f'o, t*# (at# of BPC) '#!i)t'ation it* t*# BOI on 5; 2"ly 5339 an( #n( on 5 2"ly 5333$
98
LOCAL TAXATION
98
LOCAL TAXATION THE PRINCIPLE OF PREEMPTION Manila -nternational irort uthority v. Court of eals, et al. !.R. "o. #)))1&( $& 0uly $&&1
FACTS4 Manila Int#'national Ai'-o't A"t*o'ity MIAA o-#'at#) t*# NAIA in Pa'aa"# City "n(#' EO 369$ It a(,ini)t#') t*# lan( i,-'o%#,#nt) an( #"i-,#nt it*in t*# NAIA Co,-l#@ an( it) +*a't#' t'an)f#''#( to it ;66 *#+ta'#) of lan( in+l"(in! t*# '"nay) an( b"il(in!)$ T*# +*a't#' f"'t*#' -'o%i(#) t*at it +annot (i)-o)# of t*# it*o"t a--'o%al of t*# P'#)i(#nt$ T*#'#aft#' t*# OGCC o-in#( t*at t*# LGC it*('# t*# ta@ #@#,-tion f'o, '#al #)tat# ta@ !'ant#( to MIAA$ MIAA t*#n '#+#i%#( 1inal Noti+#) of R#al E)tat# Ta@ D#li"#n+y f'o, t*# City of Pa'aa"# fo' t*# y#a') 5338 to 8665$ T*# City i))"#( noti+#) of l#%y an( a''ant) of (i)t'aint$ T*# OGC+ a!ain o-in#( t*at t*# MIAA +*a't#' i) -'oof t*at it i) #@#,-t f'o, '#al #)tat# ta@$ A -#tition fo' -'o*ibition an( in"n+tion a) Hl#( by MIAA it* t*# CA *i+* a) (#ni#( a) #ll a) it) ,otion fo' '#+on)i(#'ation$ M#an*il# t*# City -o)t#( noti+#) of a"+tion )al# b"t a TRO a) i))"#( by t*# Co"'t to #noin t*# )al#$ T*") t*i) -#tition$
ISSE4 I) MIAA #@#,-t f'o, '#al #)tat# ta@
RLING4 Y#)$ Un(#' S#+tion 599o of t*# LGC lo+al !o%#'n,#nt) +annot ta@ t*# national !o%#'n,#nt$ Con)i(#'in! t*at MIAA i) a !o%#'n,#nt in)t'",#ntality it fall) "n(#' t*# +o%#'a!# of S#+tion 599o$ T*# -o#' to ta@ *a) only b##n (#l#!at#( to t*# lo+al !o%#'n,#nt)$ *#n lo+al !o%#'n,#nt) in%o># t*# -o#' to ta@ on national !o%#'n,#nt #ntiti#) it i) +on)t'"#( )t'i+tly a!ain)t t*# lo+al !o%#'n,#nt)$ S#+tion 599 -'o%i(#) t*# -*'a)# "nl#)) ot*#'i)# -'o%i(#( *i+* ,#an) t*at lo+al !o%#'n,#nt) +annot ta@ national !o%#'n,#nt in)t'",#ntaliti#) "nl#)) t*# l#!i)lat"'# +l#a'ly int#n(#( to ta@ )"+* !o%#'n,#nt in)t'",#ntaliti#)$
98
LOCAL TAXATION THE PRINCIPLE OF PREEMPTION Land 5ransortation 78ce v. City of Butuan !. R. "o. ##)#$( $& 0anuary $&&&
FACTS4 T*# San!!"nian! Pan!l"n)o( of t*# City of B"t"an #na+t#( an o'(inan+# QR#!"latin! t*# O-#'ation of T'i+y+l#)?fo'?i'# -'o%i(in! ,#+*ani), fo' t*# i))"an+# of 1'an+*i)# R#!i)t'ation an( P#',it an( I,-o)in! P#nalti#) fo' =iolation) t*#'#of an( fo' ot*#' P"'-o)#)$Q T*# o'(inan+# -'o%i(#( fo' t*# -ay,#nt of f'an+*i)# f##) fo' t*# !'ant of t*# f'an+*i)# of t'i+y+l#)?fo'?*i'# f##) fo' t*# '#!i)t'ation of t*# %#*i+l# an( f##) fo' t*# i))"an+# of a -#',it fo' t*# ('i%in! t*#'#of$ T*# Lan( T'an)-o'tation O<+# LTO #@-lain) t*at on# of t*# f"n+tion) of t*# national !o%#'n,#nt t*at in(##( *a) b##n t'an)f#''#( to lo+al !o%#'n,#nt "nit) i) t*# f'an+*i)in! a"t*o'ity o%#' t'i+y+l#)?fo'?*i'# of t*# Lan( T'an)-o'tation 1'an+*i)in! an( R#!"lato'y Boa'( LT1RB b"t not it a))#%#'at#) t*# a"t*o'ity of LTO to '#!i)t#' all ,oto' %#*i+l#) an( to i))"# to "aliH#( -#')on) of li+#n)#) to ('i%# )"+* %#*i+l#)$
ISSE4 a) t*# '#!i)t'ation of t'i+y+l#) !i%#n to LGU) *#n+# t*# o'(inan+# i) a %ali( #@#'+i)# of -oli+# -o#'
RLING4 No$ T*# n#ly (#l#!at#( -o#') to LGU) -#'tain to t*# f'an+*i)in! an( '#!"lato'y -o#') #@#'+i)#( by t*# LT1RB an( not to t*# f"n+tion) of t*# LTO '#lati%# to t*# '#!i)t'ation of ,oto' %#*i+l#) an( i))"an+# of li+#n)#) fo' t*# ('i%in! t*#'#of$ A) )"+* t*# #@#'+i)# of a -oli+# -o#' ,")t b# t*'o"!* a %ali( (#l#!ation$ In t*i) +a)# t*# -oli+# -o#' of '#!i)t#'in! t'i+y+l#) a) not (#l#!at#( to t*# LGU) b"t '#,ain#( in t*# LTO$ T*# -o#' o%#' t'i+y+l#) !'ant#( "n(#' S#+tion 40a9=I of t*# LGC to LGU) i) t*# -o#' to '#!"lat# t*#i' o-#'ation an( to !'ant f'an+*i)#) fo' t*# o-#'ation t*#'#of$ T*# #@+l")iona'y +la")# +ontain#( in t*# ta@ -'o%i)ion) of S#+tion 599l of t*# Lo+al Go%#'n,#nt Co(# ,")t not b# *#l( to *a%# *a( t*# #J#+t of it*('ain! t*# #@-'#)) -o#' of LTO to +a")# t*# '#!i)t'ation of all ,oto' %#*i+l#) an( t*# i))"an+# of li+#n)#) fo' t*# ('i%in! t*#'#of$ T*#)# f"n+tion) of t*# LTO a'# #))#ntially '#!"lato'y in nat"'# #@#'+i)#( -"')"ant to t*# -oli+# -o#' of t*# Stat# *o)# ba)i+ ob#+ti%#) a'# to a+*i#%# 'oa( )af#ty by in)"'in! t*# 'oa( o't*in#)) of t*#)# ,oto' %#*i+l#) an( t*# +o,-#t#n+# of ('i%#') -'#)+'ib#( by R$ A$ 459;$ Not
98
LOCAL TAXATION in)i!niH+ant i) t*# '"l# t*at a )tat"t# ,")t not b# +on)t'"#( in i)olation b"t ,")t b# ta>#n in *a',ony it* t*# #@tant bo(y of la)$
THE PRINCIPLE OF PREEMPTION Philiine Rural Electric Cooeratives ssociation, -nc., el al. v. 5he Secretary of -nterior and Local !overnment and the Secretary of /inance !.R. "o. #3&%1( #& 0une $&&
FACTS4 A +la)) )"it a) Hl#( by t*# P*ili--in# R"'al El#+t'i+ Coo-#'ati%#) A))o+iation In+$ #t al$ PILRECA #t al$ in t*#i' on b#*alf an( in b#*alf of ot*#' #l#+t'i+ +oo-#'ati%#) o'!ani/#( an( #@i)tin! "n(#' P$D$ 8;3 a!ain)t t*# S#+'#ta'y of Int#'io' an( Lo+al Go%#'n,#nt an( t*# S#+'#ta'y of 1inan+# t*'o"!* a P#tition fo' P'o*ibition +ont#n(in! t*at -"')"ant to t*# -'o%i)ion) of P$D$ 8;3 an( t*# -'o%i)ion in t*# loan a!'##,#nt) t*#y a'# #@#,-t f'o, -ay,#nt of lo+al ta@#) in+l"(in! -ay,#nt of '#al -'o-#'ty ta@$ it* t*# -a))a!# of t*# LGC *o#%#' t*#y all#!# t*at t*#i' ta@ #@#,-tion) *a%# b##n in%ali(ly it*('an in %iolation of t*# #"al -'ot#+tion +la")# an( i,-ai'in! t*# obli!ation of +ont'a+t) b#t##n t*# P*ili--in# Go%#'n,#nt an( t*# Unit#( Stat#) Go%#'n,#nt$
ISSE4 Do#) t*# LGC "n("ly (i)+'i,inat# a!ain)t #l#+t'i+ +oo-#'ati%#) o'!ani/#( an( #@i)tin! "n(#' P$D$ 8;3 on t*# !'o"n( t*at it %iolat#( t*# #"al -'ot#+tion +la")#
RLING4 No$ T*#'# i) '#a)onabl# +la))iH+ation "n(#' t*# LGC to ")tify t*# (iJ#'#nt ta@ t'#at,#nt b#t##n #l#+t'i+ +oo-#'ati%#) +o%#'#( by P$D$ 8;3 an( #l#+t'i+ +oo-#'ati%#) "n(#' R$A$ ;390$ Con)#"#ntly a,#n(,#nt) to P$D$ 8;3 #'# -'i,a'ily !#a'#( to #@-an( t*# -o#') of t*# NEA o%#' t*# #l#+t'i+ +oo-#'ati%#) to #n)"'# t*at loan) !'ant#( to t*#, o"l( b# '#-ai( to t*# !o%#'n,#nt$ In +ont'a)t +oo-#'ati%#) "n(#' R$A$ ;390 a'# #n%i)ion#( to b# )#lf?)"<+i#nt an( in(#-#n(#nt o'!ani/ation) it* ,ini,al !o%#'n,#nt int#'%#ntion o' '#!"lation$
98
LOCAL TAXATION
98
LOCAL TAXATION THE PRINCIPLE OF PREEMPTION Petron Cororation v. Mayor 5obias M. 5iangco !.R. "o. #)'''#( #1 ril $&&'
FACTS4 P#t'on Co'-o'ation P#t'on ,aintain) a (#-ot o' b"l> -lant at t*# Na%ota) 1i)*-o't Co,-l#@ in Na%ota)$ T*'o"!* t*i) (#-ot it *a) b##n #n!a!#( in t*# )#llin! of (i#)#l f"#l) to %#))#l) ")#( in +o,,#'+ial H)*in! in an( a'o"n( Manila Bay$ Con)#"#ntly P#t'on '#+#i%#( a l#tt#' f'o, t*# o<+# of Na%ota) Mayo' Tobia) Tian!+o a))#))in! P#t'on fo' it) )al# of (i#)#l$ #n+# in t*i) +a)# P#t'on (i'#+tly a))ail) t*# D#+i)ion of t*# RTC of Malabon *i+* (i),i))#( it) +o,-laint fo' +an+#llation of t*# a))#)),#nt ,a(# by t*# ,"ni+i-ality fo' (#H+i#n+y ta@#)$ P#t'on +ont#n() t*at t*# ta@ a))#)),#nt i) "lt'a %i'#) an( %oi( b#+a")# -"')"ant to S#+tion 599* of t*# LGC *i+* -'o%i(#) t*at ta@#) f##) o' +*a'!#) on -#t'ol#", -'o("+t) +annot b# i,-o)#( by lo+al !o%#'n,#nt "nit)$
ISSE4 Do#) S#+tion 599* of t*# LGC -'#+l"(#) lo+al !o%#'n,#nt "nit) f'o, i,-o)in! b")in#)) ta@#) ba)#( on t*# )al# of -#t'ol#", -'o("+t)
RLING4 Y#)$ T*# +o"'t *#l( t*at t*# latt#' -a't of S#+tion 599* *i+* +ontain#( t*# -*'a)# ta@#) f##) o' +*a'!#) on -#t'ol#", -'o("+t) (o#) not "alify t*# >in( of ta@#) f##) o' +*a'!#) t*at +o"l( it*)tan( t*# ab)ol"t# -'o*ibition i,-o)#( by t*# )ai( -'o%i)ion$ T*# Co"'t f"'t*#' )tat#( t*at it +o"l( *a%# b##n a (iJ#'#nt ,att#' if t*# Con!'#)) *a( in +'aftin! S#+tion 599 * ba''#( #@+i)# ta@#) o' (i'#+t ta@#) o' any +at#!o'y of ta@#) only fo' t*#n it o"l( b# "n(#')too( t*at only )"+* )-#+iH#( ta@#) on -#t'ol#", -'o("+t) +o"l( not b# i,-o)#( "n(#' t*# -'o*ibition$ #n+# t*# ab)#n+# of )"+* a "aliH+ation l#a() to t*# +on+l")ion t*at all )o't) of ta@#) on -#t'ol#", -'o("+t) in+l"(in! b")in#)) ta@#) a'# -'o*ibit#( by S#+tion 599 *$
98
LOCAL TAXATION THE PRINCIPLE OF PREEMPTION Peli+loy Realty Cororation v. 5he Province of Benguet !. R. "o. #'#%( #& PR-L $&#
FACTS4 T*# P'o%in+ial Boa'( of B#n!"#t -a))#( B#n!"#t R#%#n"# Co(# of 866$ S#+tion 3 A'ti+l# X t*#'#of -'o%i(#( t*# l#%y of 56 a,")#,#nt ta@ on !'o)) '#+#i-t) f'o, a(,i))ion) to '#)o't) )i,,in! -ool) bat* *o")#) *ot )-'in!) an( to"'i)t )-ot)$ P#li/loy R#alty Co'-o'ation P#li/loy a%#''#( t*at t*# i,-o)ition of 56 a,")#,#nt ta@ on !'o)) '#+#i-t) f'o, t*# abo%# a+ti%iti#) i) "lt'a %i'#)$ It a'!"#( t*at S#+tion 3 A'ti+l# X t*#'#of a) in %iolation of t*# li,itation) of t*# ta@in! -o#' of lo+al !o%#'n,#nt "nit) +ontain#( in S#+tion 599 of t*# LGC$
ISSE4 I) t*# P'o%in+# a"t*o'i/#( to i,-o)# a,")#,#nt ta@#) on a(,i))ion f##) to )i,,in! -ool) '#)o't) bat* *o")# an( to"'i)t )-ot) fo' b#in! a,")#,#nt -la+#) "n(#' t*# LGC
RLING4 No$ S#+tion 546 of t*# LGC )tat#) a +l#a' #@+#-tion to t*# !#n#'al '"l# in S#+tion 599 i$ S#+tion 546 #@-'#))ly allo) fo' t*# i,-o)ition by -'o%in+#) of a,")#,#nt ta@#) on t*# -'o-'i#to') l#))##) o' o-#'ato') o' t*#at#') +on+#'t *all) +i'+")#) bo@in! )ta(ia an( ot*#' -la+#) of a,")#,#nt$ o#%#' '#)o't) )i,,in! -ool) #t+$ a'# not a,on! t*o)# #@-'#))ly ,#ntion#( by S#+tion 546$ Un(#' t*# -'in+i-l# of #")(#, !#n#'i) '#)o't) )i,,in! -ool) #t+$ a'# not +ont#,-lat#( by t*# -*'a)# ot*#' -la+#) of a,")#,#nt b#+a")# t*# t#', i) (##,#( to in+l"(# only t*o)# >in() of #nt#'tainin! on#)#lf by %i#in! t*# )*o o' -#'fo',an+#) o' t*o)# %#n"#) -'i,a'ily ")#( to )ta!# )-#+ta+l#) o' *ol( -"bli+ )*o) #@*ibition) -#'fo',an+#) an( ot*#' #%#nt) ,#ant to b# %i##( by an a"(i#n+#$ *il# it i) t'"# t*at '#)o't) )i,,in! -ool) #t+$ *#'# -#o-l# a'# %i)"ally #n!a!#( t*#y a'# not -'i,a'ily fo' t*#i' -'o-'i#to') o' o-#'ato') to a+ti%#ly (i)-lay )ta!# o' -'#)#nt )*o) an( o' -#'fo',an+#)$ T*") t*# P'o%in+# +annot +oll#+t a,")#,#nt ta@#) f'o, P#li/loy a) t*# latt#' i) not it*in t*# +ont#,-lat#( (#Hnition of t*# -*'a)# ot*#' -la+#) of a,")#,#nt$
98
LOCAL TAXATION
THE PRINCIPLE OF PREEMPTION City of Manila v. Hon. ngel 9alera Colet, et al. !.R. "o. #$&&)#( #& 6ecember $
FACTS4 T*# Manila R#%#n"# R#%#n"# Co(# a) #na+t#( by t*# City Co"n+il of Manila$ S#+tion 85B of t*# Manila R#%#n"# Co(# -'o%i(#( t*at a ta@ of 9 -#' ann" ann", , on t*# t*# !'o) !'o)) ) )al#) )al#) o' '#+#i '#+#i-t) -t) of t*# t*# -'#+# -'#+#(i (in! n! +al#n( +al#n(a' a' y#a' y#a' i) *#'#by i,-o)#( on t*# !'o)) '#+#i-t) of >##-#') of !a'a!#) +a') fo' '#nt o' *i'# ('i%#n by t*# l#))## t'an)-o'tation +ont'a+to') -#')on) *o t'an)-o't -a))#n!#' o' f'#i!*t fo' *i'# an( +o,,on +a''i#') by lan( ai' o' at#' #@+#-t on#') of ban+a) an( on#') of ani,al?('an to?*##l %#*i+l#$ S*o'tly t*#'#aft#' O'(inan+# No$ .06. a) #na+t#( by t*# City Co"n+il of Manila *i+* i,-o)#( i,-o)#( a lo#' ta@ 'at# on t*# b")in#))#) f'o, 9 to a ta@ of 6 of 5 -#' ann",$ =a'io") b")in#))#) t*at #'# +o%#'#( by t*# o'(inan+# a))ail#( t*# +on)t +on)tit" it"tio tional nality ity of t*# o'(in o'(inan+ an+#$ #$ T*#y T*#y +lai, +lai, t*at t*at on# on# of t*# +o,,o +o,,on n li,itation) on t*# -o#' to ta@ of LGU) i) S#+tion 599 of t*# LGC *i+* )tat )tat#) #) t*a t*at t*# ta@ ta@in! in! -o o#' #') ) of t*# LGU) )*a )*all not #@t#n t#n( to t*# t*# t'an)-o'tation b")in#))$
ISSE4 I) t*# ta@ i,-o)#( by t*# o'(inan+# %ali(
RLING4 No$ S#+tion 599 of t*# LGC +l#a'ly an( "na,bi!"o")ly -'o)+'ib#) LGU) f'o, i,-o)in! any ta@ on t*# !'o)) '#+#i-t) of t'an)-o'tation +ont'a+to') -#')on) #n!a!#( in t*# t'an)-o'tation of -a))#n!#') o' f'#i!*t by *i'# an( +o,,on +a''i#') by ai' lan( o' at#'$ Y#t +onf")ion a'o)# f'o, t*# -*'a)# "nl#) "nl#)) ) ot*#' ot*#'i) i)# # -'o%i -'o%i(#( (#( *#'# *#'#in in fo"n fo"n( ( at t*# t*# b#!in b#!innin nin! ! of t*# t*# )ai( )ai( -'o%i)ion$ In +ont'a)t S#+tion 549 of t*# LGC (#Hn#) t*# !#n#'al -o#' of t*# ,"ni+i-ality to ta@ b")in#))#) it*in it) "'i)(i+tion$ T*# o,nib") !'ant of -o#' to ,"ni+i-aliti#) an( +iti#) "n(#' S#+tion 549* of t*# LGC +annot o%#'+o,# t*# )-#+iH+ #@+#-tionF#@#,-tion in S#+tion 599 of t*# )a,# Co(#$ T*i) i) in a++o'( it* t*# '"l# on )tat"to'y +on)t'"+tion t*at )-#+iH+ -'o%i)ion) ,")t -'#%ail o%#' !#n#'al on#)$
98
LOCAL TAXATION
98
LOCAL TAXATION SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS )P<:6;*3 5he Province of Bulacan, et al. v. 5he Court of eals and Reublic Cement Cororation
G.R. N. 12&2#2= 27 N<*>?* 1$$% FACTS4
P'o%in+ial O'(inan+# No$ 9 o' t*# O'(inan+# Ena+tin! t*# R#%#n"# Co(# of t*# B"la+an P'o%in+# P'o%in+# a) -a))#($ S#+tion 85 t*#'#of i,-o)#) a ta@ of 56 of t*# fai' ,a'>#t %al"# in t*# lo+ality -#' +"bi+ ,#t#' of o'(ina'y )to'#) )an( !'a%#l #a't* an( ot*#' "a''y '#)o"'+#) )"+* b"t not li,it#( to ,a ,a'b 'bl# l# !'an !'anit it# # %ol+ %ol+an ani+ i+ +in( +in(#' #') ) ba)a ba)alt lt t"J t"J an( an( 'o+> o+> -*o) -*o)-* -*at at# # #@t'a+t #@t'a+t#( #( f'o, f'o, -"bli+ -"bli+ lan() o' f'o, f'o, b#() of )#a) )#a) la>#) la>#) 'i%#') 'i%#') )t'#a, )t'#a,) ) +'##>) an( ot*#' -"bli+ at#') it*in it) t#''ito'ial "'i)(i+tion$ T*") t*# -'o%in+ial -'o%in+ial t'#a)"'#' t'#a)"'#' of B"la+an a))#))#( R#-"bli+ R#-"bli+ C#,#nt Co'-o'a Co'-o'ation tion RCC RCC P*-884 P*-884;38 ;38$59 $59 fo' #@t'a+t #@t'a+tin! in! li,# )ton#) )ton#) )*al# )*al# an( )ili+a f'o, )#%#'al -a'+#l) of -'i%at# lan( in t*# P'o%in+# ("'in! t*# t*i'( "a't#' of 5338 "ntil t*# )#+on( "a't#' of 5339$ B#li#%in! t*at t*# -'o%in+# on t*# ba)#) of t*# abo%#?)ai( o'(inan+# *a( no a"t*o'ity to i,-o)# ta@#) on "a''y '#)o"'+#) #@t'a+t#( f'o, -'i%at# lan() RCC +ont#)t#( t*# )a,#$
ISSE4 I) P'o%in+ial O'(inan+# No$ 9 %ali( to allo t*# P'o%in+# to i,-o)# ta@#) on o'(ina'y )ton#) )an( !'a%#l #a't* an( ot*#' "a''y '#)o"'+#)
RLING4 No$ T*# ta@ i,-o)#( by t*# P'o%in+# P'o%in+# i) an #@+i)# ta@ b#in! a ta@ "-on t*# -#'fo',an+# +a''yin! o' an #@+i)# of an a+ti%ity$ Un(#' S#+tion 599 of t*# LGC a -'o%in+# ,ay not t*#'#fo'# l#%y #@+i)# ta@#) on a'ti+l#) al'#a(y ta@#( by t*# NIRC$ T*# NIRC NIRC l#%i#) a ta@ on all "a''y "a''y '#)o"'+#) '#)o"'+#) '#!a'(l#)) '#!a'(l#)) of o'i!in *#t*#' #@t'a+t#( f'o, -"bli+ o' -'i%at# lan($ T*") a -'o%in+# ,ay not o'(in o'(ina'i a'ily ly i,-o i,-o)# )# ta@#) ta@#) on )ton#) )ton#) )an( )an( !'a%# !'a%#l l #a #a't* 't* an( an( ot*#' ot*#' "a' "a''y 'y '#)o"'+#) a) t*# )a,# a'# al'#a(y ta@#( "n(#' NIRC$ T*# -'o%in+# +an *o# *o#%#' %#' i,-o) i,-o)# # a ta@ on )ton# )ton#) ) )an( )an( !'a%# !'a%#l l #a #a't* 't* an( an( ot*#' ot*#' "a' "a''y 'y '#)o"'+#) #@t'a+t#( f'o, -"bli+ lan() b#+a")# it i) #@-'#))ly #,-o#'#( to (o )o "n(#' t*# lo+al !o%#'n,#nt +o(#$
98
LOCAL TAXATION SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS )P<:6;*3 Philiine Bas:etball ssociation v. 5he Court of eals !.R. "o. ##*#$$( ' ugust $&&&
FACTS4 T*# CIR )#nt an a))#)),#nt l#tt#' to t*# P*ili--in# P*ili--in# Ba)>#tball Ba)>#tball A))o+iation PBA fo' t*# -ay,#nt of (#H+i#n+y a,")#,#nt ta@$ PBA +ont#)t#( t*# a))#)),#nt by Hlin! a -'ot#)t it* t*# CIR *o (#ni#( t*# )a,#$ T*# CTA li>#i)# (#ni#( t*# -#tition$ T*# (#+i)ion of CTA a) a--#al#( to CA *o a<',#( t*# (#+i)ion of CTA t*") (i),i))in! PBA) a--#al$ PBA +ont#n() t*at P$D$ 895 ot*#'i)# >non a) t*# “Loal "a# Code of $%&',” t'an)f#''#( t'an)f#''#( t*# -o#' an( a"t*o'ity to l#%y an( +oll#+t a,")#,#nt ta@#) f'o, t*# )al# of a(,i))ion ti+>#t) to -la+#) of a,")#,#nt f'o, t*# national !o%#'n,#nt to t*# lo+al !o%#'n,#nt)$ PBA +it#( BIR M#,o'an(", Ci'+"la' No$ 43?.9 -'o%i(in! t*at t*# -o#' to l#%y an( +oll#+t a,")#,#nt ta@ on a(,i))ion ti+>#t) a) t'an)f#''#( to t*# lo+al !o%#'n,#nt) by %i't"# of t*# Lo+al Lo+al Ta@ Co(# Co(# an( an( BIR R"lin! "lin! No$ No$ 895?0; 895?0; *i+* *#l( t*at t*at t*# t*# "'i)(i+tion "'i)(i+tion to l#%y a,")#,#nt a,")#,#nt ta@ on !'o)) '#+#i-t) f'o, a(,i))ion ti+>#t) ti+>#t) to -la+#) of a,")#,#nt a) t'an)f#''#( to lo+al !o%#'n,#nt) "n(#' P$D$ No$ 895 a) a,#n(#($
ISSE4 To To *o, b#t##n t*# national !o%#'n,#nt !o%#'n,#nt an( lo+al !o%#'n,#nt !o%#'n,#nt )*o"l( PBA -ay a,")#,#nt ta@#)
RLING4 PBA i) liabl# to -ay a,")#,#nt ta@ to t*# National Go%#'n,#nt an( not to t*# Lo+al Go%#'n,#nt in a++o'(an+# it* t*# 'at#) -'#)+'ib#( by P$D$ 533 533$$ It i) t*#' t*#'#in -'o%i -'o%i(#( (#( t*at t*at t*# t*# -'o-'o-'i 'i#to #to' ' l#))## l#))## o' o-#' o-#'ato ato'' of -'of#))ional ba)>#tball !a,#) i) '#"i'#( to -ay a,")#,#nt ta@ #"i%al#nt to 5 of t*# !'o)) '#+#i-t) to t*# BIR *i+* -ay,#nt i) a national ta@$ Sai( -ay, -ay,#n #ntt of a, a,") ")#, #,#n #ntt ta@ ta@ i) in li#" li#" of all all ot*# ot*#'' -#' -#'+#nt +#nta! a!# # ta@ ta@#) of *at#%#' nat"'# an( (#)+'i-tion$ *il# *il# S#+ti S#+tion on 59 of t*# Lo+al Lo+al Ta@ Co(# Co(# ,#ntio ,#ntion) n) ot*#' ot*#' -la+# -la+#) ) of a,")#,# a,")#,#nt nt -'of#)) -'of#))ion ional al ba)>#tba ba)>#tball ll !a,#) !a,#) a'# (#Hnit#l (#Hnit#ly y not it*in it*in it) )+o-#$ P'of#))ional P'of#))ional ba)>#tball ba)>#tball !a,#) (o not fall "n(#' t*# )a,# +at#!o'y a) t*#at#') +in#,ato!'a-*) +on+#'t *all) an( +i'+")#) a) t*# latt#' ba)i+ally b#lon! to a'ti)ti+ fo',) of #nt#'tain,#nt *il# t*# fo',#' +at#') to )-o't) an( !a,in!$
98
LOCAL TAXATION
SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS )P<:6;*3 Leanto Consolidated Mining Cororation mbanloc !.R. "o. #'&1*( $* 0une $&#&
v. Hon. Mauricio B.
FACTS4 T*# national !o%#'n,#nt i))"#( to L#-anto Con)oli(at#( Minin! Co,-any L#-anto a ,inin! l#a)# +ont'a+t *i+* !'ant#( it t*# 'i!*t to #@t'a+t an( ")# fo' it) -"'-o)#) all ,in#'al (#-o)it) it*in t*# bo"n(a'y lin#) of it) ,inin! +lai,$ U-on in"i'y t*# Min#) an( G#o?)+i#n+#) B"'#a" of t*# D#-a't,#nt of En%i'on,#nt an( Nat"'al R#)o"'+#) DENR a(%i)#( L#-anto t*at "n(#' it) +ont'a+t it (o#) not n##( to !#t a -#',it to #@t'a+t an( ")# )an( an( !'a%#l f'o, it*in t*# ,inin! +lai, fo' it) o-#'ational an( inf'a)t'"+t"'# n##()$ Ba)#( on t*i) a(%i+# L#-anto -'o+##(#( to #@t'a+t an( '#,o%# )an( !'a%#l an( ot*#' #a't* ,at#'ial) f'o, t*# ,inin! )it#$ A) a +on)#"#n+# Ma"'i+io A,banlo+ )#nt a (#,an( l#tt#' to L#-anto a)>in! t*# latt#' to -ay t*# -'o%in+# an a,o"nt of P5365039$66 a) )an( an( !'a%#l ta@ fo' t*# "a''y ,at#'ial) t*at it #@t'a+t#( f'o, it) ,inin! )it#$ T*") t*i) a--#al a) Hl#( by L#-anto )tatin! t*at t*# ta@ on )an( an( !'a%#l a--li#) only to +o,,#'+ial #@t'a+tion)$ In t*i) +a)# it #@t'a+t#( t*#)# ,at#'ial) fo' ")# )ol#ly in it) ,inin! o-#'ation)$ It (i( not )"--ly ot*#' ")#') fo' )o,# -'oHt$ #n+# it) #@t'a+tion) #'# not +o,,#'+ial an( )*o"l( not b# )"b#+t to -'o%in+ial ta@$
ISSE4 I) L#-anto liabl# fo' t*# ta@ i,-o)#( by t*# P'o%in+# of B#n!"#t on t*# )an( an( !'a%#l t*at it #@t'a+t#( f'o, it*in t*# a'#a of it) ,inin! +lai, an( ")#( #@+l")i%#ly in it) ,inin! o-#'ation)
RLING4 Y#)$ T*# S"-'#,# Co"'t *#l( t*at Pa'a!'a-* 3 of it) Minin! L#a)# of Cont'a+t ,#'#ly (#+la'#) t*at L#-anto) #@t'a+tion an( ")# of ,in#'al (#-o)it) b#a') t*# +on)#nt of t*# national !o%#'n,#nt t*# +ont'a+t (i( not ,#ntion of any #@#,-tion f'o, )#+"'in! !o%#'n,#nt -#',it)$ T*# %i# of t*# B"'#a" of Min#) an( G#o?S+i#n+#) i) only a--li+abl# to -#',it) "n(#' MRD?8.$ T*# B"'#a" *a) no a"t*o'ity to (#t#',in# t*# a--li+ability of lo+al
98
LOCAL TAXATION o'(inan+#)$ An #@#,-tion f'o, t*# '#"i'#,#nt) of t*# -'o%in+ial !o%#'n,#nt )*o"l( *a%# a +l#a' ba)i) *#t*#' in la o'(inan+# o' #%#n f'o, t*# +ont'a+t it)#lf$ Unfo't"nat#ly fo' L#-anto it fail#( to )*o it) #ntitl#,#nt to )"+* #@#,-tion$
98
LOCAL TAXATION SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS )P<:6;*3 Smart Communications, -nc. v. 5he City of 6avao !.R. "o. #))3*#( #1 Setember $&&'
FACTS4 S,a't Co,,"ni+ation) In+$ S,a't Hl#( an a+tion fo' (#+la'ato'y '#li#f fo' t*# a)+#'tain,#nt of it) 'i!*t) an( obli!ation) "n(#' t*# Ta@ Co(# of t*# City of Da%ao -a'ti+"la'ly S#+tion 5 A'ti+l# 56 t*#'#of$ S,a't +ont#n() t*at it) t#l#+#nt#' in Da%ao City i) #@#,-t f'o, -ay,#nt of f'an+*i)# ta@ to t*# City on t*# !'o"n( t*at t*# -o#' of t*# City of Da%ao to i,-o)# a f'an+*i)# ta@ i) )"b#+t to )tat"to'y li,itation) )"+* a) t*# in li#" of all ta@#) +la")# fo"n( in S#+tion 3 of R$A$ .834 *i+* !'ant#( it) f'an+*i)#$ S,a't +ont#n() t*at t*# only ta@#) it ,ay b# ,a(# to b#a' "n(#' it) f'an+*i)# a'# t*# national f'an+*i)# ta@ in+o,# ta@ an( '#al -'o-#'ty ta@$ It +lai,) #@#,-tion f'o, t*# lo+al f'an+*i)# ta@ b#+a")# t*# in li#" of ta@#) +la")# in it) f'an+*i)# (o#) not (i)tin!"i)* b#t##n national an( lo+al ta@#)$
ISSE4 I) S,a't liabl# to -ay t*# f'an+*i)# ta@ i,-o)#( by t*# City of Da%ao (#)-it# of t*# in li#" of all ta@#) +la")# in S,a't) f'an+*i)#
RLING4 Y#)$ R$A$ .834 i) not (#Hnit# in !'antin! #@#,-tion to S,a't f'o, lo+al ta@ation$ S#+tion 3 t*#'#of i,-o)#) on S,a't a f'an+*i)# ta@ #"i%al#nt to 9 of all !'o)) '#+#i-t) of t*# b")in#)) t'an)a+t#( "n(#' t*# f'an+*i)# an( t*# )ai( -#'+#nta!# )*all b# in li#" of all ta@#) on t*# f'an+*i)# o' #a'nin!) t*#'#of$ R$A$ .834 (o#) not #@-'#))ly -'o%i(# *at >in( of ta@#) S,a't i) #@#,-t#( f'o,$ It i) not +l#a' *#t*#' t*# in li#" of all ta@#) -'o%i)ion in t*# f'an+*i)# of S,a't o"l( in+l"(# #@#,-tion f'o, lo+al o' national ta@ation$ In t*i) +a)# t*# (o"bt ,")t b# '#)ol%#( in fa%o' of t*# City$ T*# in li#" of all ta@#) +la")# a--li#) only to national int#'nal '#%#n"# ta@#) an( not to lo+al ta@#)$ If Con!'#)) int#n(#( t*# Qin li#" of all ta@#)Q +la")# in S,a't) f'an+*i)# to al)o a--ly to lo+al ta@#) Con!'#)) o"l( *a%# #@-'#))ly ,#ntion#( t*# #@#,-tion f'o, ,"ni+i-al an( -'o%in+ial ta@#)$ o#%#' Con!'#)) (i( not #@-'#))ly #@#,-t S,a't f'o, lo+al ta@#)$ Con!'#)) ")#( t*# Qin li#" of all ta@#)Q +la")# only in '#f#'#n+# to national int#'nal '#%#n"# ta@#)$ T*# only int#'-'#tation "n(#' t*# '"l# on )t'i+t +on)t'"+tion of ta@ #@#,-tion) i) t*at t*# Qin li#" of all ta@#)Q +la")# in S,a't) f'an+*i)# '#f#') only to national an( not to lo+al ta@#)$
98
LOCAL TAXATION
98
LOCAL TAXATION SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS )P<:6;*3 4ue+on City and the City 5reasurer of 4ue+on City v. BS;CB" Broadcasting Cororation !.R. "o. #113&'( 1 7ctober $&&'
FACTS4
ABS?CBN B'oa(+a)tin! C o'-o'ation ABS?CBN *a( b##n -ayin! lo+al f'an+*i)# ta@ i,-o)#( by 7"#/on City$ o#%#' in %i# of t*# -'o%i)ion in R$A$ 3.;; t*at it )*all -ay a f'an+*i)# ta@ @ @ @ in li#" of all ta@#) t*# +o'-o'ation (#%#lo-#( t*# o-inion t*at it i) not liabl# to -ay t*# lo+al f'an+*i)# ta@ i,-o)#( by 7"#/on City$ ABS?CBN Hl#( a 'itt#n +lai, fo' '#f"n( fo' lo+al f'an+*i)# ta@ -ai( to 7"#/on City fo' 533; an( fo' t*# H')t "a't#' of 533.$ 1o' fail"'# to obtain any '#)-on)# f'o, t*# 7"#/on City T'#a)"'#' ABS? CBN Hl#( a +o,-laint b#fo'# t*# RTC in 7"#/on City )##>in! t*# (#+la'ation of n"llity of t*# i,-o)ition of lo+al f'an+*i)# ta@ by t*# City fo' b#in! "n+on)tit"tional$
ISSE4 Do#) t*# -*'a)# Qin li#" of all ta@#)Q in(i+at#( in t*# f'an+*i)# of ABS? CBN )#'%# to #@#,-t it f'o, t*# -ay,#nt of t*# lo+al f'an+*i)# ta@ i,-o)#( by t*# City
RLING4 No$ S#+tion 0 of R$A$ .3;; i,-o)#) on ABS?CBN a f'an+*i)# ta@ #"i%al#nt to 9 of all !'o)) '#+#i-t) of t*# 'a(ioFt#l#%i)ion b")in#)) t'an)a+t#( "n(#' t*# f'an+*i)# an( t*# f'an+*i)# ta@ )*all b# Qin li#" of all ta@#)Q on t*# f'an+*i)# o' #a'nin!) t*#'#of$ T*# Qin li#" of all ta@#)Q -'o%i)ion in t*# f'an+*i)# of ABS?CBN (o#) not #@-'#))ly -'o%i(# *at >in( of ta@#) ABS?CBN i) #@#,-t#( f'o,$ It i) not +l#a' *#t*#' t*# #@#,-tion o"l( in+l"(# bot* lo+al *#t*#' ,"ni+i-al +ity o' -'o%in+ial an( national ta@$ A) a(%#'t#( to #a'li#' t*# 'i!*t to #@#,-tion f'o, lo+al f'an+*i)# ta@ ,")t b# +l#a'ly #)tabli)*#( an( +annot b# ,a(# o"t of inf#'#n+# o' i,-li+ation) b"t ,")t b# lai( b#yon( '#a)onabl# (o"bt$ =#'ily t*# "n+#'tainty in t*# Qin li#" of all ta@#)Q -'o%i)ion )*o"l( b# +on)t'"#( a!ain)t ABS?CBN$ ABS?CBN *a) t*# b"'(#n to -'o%# t*at it i) in fa+t +o%#'#( by t*# #@#,-tion )o +lai,#($ ABS?CBN ,i)#'ably fail#( in t*i) '#!a'($
98
LOCAL TAXATION SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS )P<:6;*3 Romulo 6. San 0uan v. Ricardo L. Castro !.R. "o. #%31#%( $% 6ecember $&&%
FACTS4 Ro,"lo D$ San 2"an San 2"an +on%#y#( by ay of D##( of A))i!n,#nt )#%#'al '#al -'o-#'ti#) in Ma'i>ina City to t*# Saint) an( An!#l) R#alty Co'-o'ation SARC in #@+*an!# fo' 80494 )*a'#) of )to+> t*#'#in it* a total -a' %al"# of P804946$ San 2"an t*#n -ai( t*# t'an)f#' ta@ ba)#( on t*# +on)i(#'ation )tat#( in t*# D##( of A))i!n,#nt$ Ma'i>ina City T'#a)"'#' Ri+a'(o L$ Ca)t'o Ca)t'o info',#( *i, *o#%#' t*at t*# ta@ ("# i) ba)#( on t*# fai' ,a'>#t %al"# of t*# -'o-#'ty$ In t"'n San 2"an in 'itin! -'ot#)t#( t*# ba)i) of t*# ta@ ("# b"t Ca)t'o '#)-on(#( on t*# n#!ati%#$ T*") San 2"an t*#n Hl#( b#fo'# RTC a P#tition fo' Man(a,") an( Da,a!#) a!ain)t Ca)t'o -'ayin! t*at *# b# +o,-#ll#( to -#'fo', a ,ini)t#'ial ("ty of a++#-tin! t*# -ay,#nt of t'an)f#' ta@ ba)#( on t*# a+t"al +on)i(#'ation of t*# t'an)f#'Fa))i!n,#nt$ San 2"an +lai,) t*at t*# int#ntion of t*# la in S#+$ 59 of t*# LGC (o#) not a"to,ati+ally a--ly t*# *i+*#%#' i) *i!*#' '"l#$
ISSE4 Di( t*# RTC #'' in (i),i))in! t*# -#tition fo' ,an(a,")
RLING4 No$ 1o' a -#tition fo' Man(a,") to li# t*#'# ,")t b# no ot*#' -lain )-##(y an( a(#"at# '#,#(y in t*# o'(ina'y +o"')# of la$ In t*i) +a)# t*# )ai( +on(ition a) not )ati)H#($ A ta@-ay#' *o (i)a!'##) it* a ta@ a))#)),#nt ,a(# by a lo+al t'#a)"'#' ,ay Hl# a 'itt#n -'ot#)t a) -'#)+'ib#( by S#+tion 53 of t*# LGC: T*# ta@-ay#' )*all *a%# 96 (ay) f'o, t*# '#+#i-t of t*# (#nial of t*# -'ot#)t o' f'o, t*# la-)# of t*# ;6?-#'io( -'#)+'ib#( *#'#in it*in *i+* to a--#al it* t*# +o"'t of +o,-#t#nt "'i)(i+tion ot*#'i)# t*# a))#)),#nt b#+o,#) +on+l")i%# an( "na--#alabl#$ T*at San 2"an -'ot#)t#( in 'itin! a!ain)t t*# a))#)),#nt of ta@ ("# an( t*# ba)i) t*#'#of i) on '#+o'( a) in fa+t it a) on t*at a++o"nt t*at M'$ Ca)t'o )#nt a l#tt#' *i+* o-#'at#( a) a (#nial of San 2"an) 'itt#n -'ot#)t$ San 2"an )*o"l( t*") *a%# in a++o'(an+# it* S#+tion 53 of t*# LGC #it*#' a--#al#( t*# a))#)),#nt b#fo'# t*# +o"'t of +o,-#t#nt "'i)(i+tion o' -ai( t*# ta@ an( t*#n )o"!*t a '#f"n($ # (i( not ob)#'%# any of t*#)# '#,#(i#)
98
LOCAL TAXATION a%ailabl# to *i, *o#%#'$ # in)t#a( o-t#( to Hl# a -#tition fo' ,an(a,") to +o,-#l Ca)t'o to a++#-t -ay,#nt of t'an)f#' ta@ a) +o,-"t#( by *i,$
98
LOCAL TAXATION SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS )M6:;:-+:3 Lu+ R.
FACTS4 BA?L#-anto Con(o,ini", Co'-o'ation BA?L#-anto +oll#+t) '#!"la' a))#)),#nt) f'o, it) ,#,b#') fo' o-#'atin! #@-#n)#) +a-ital #@-#n(it"'#) on t*# +o,,on a'#a) an( ot*#' )-#+ial a))#)),#nt) a) -'o%i(#( fo' in t*# Ma)t#' D##( it* D#+la'ation of R#)t'i+tion) of t*# Con(o,ini",$ Con)#"#ntly it '#+#i%#( a Noti+# of A))#)),#nt Hn(in! it liabl# to -ay t*# +o''#+t +ity b")in#)) ta@#) f##) an( +*a'!#) +o,-"t#( a) totalin! P5;65659$.. fo' t*# y#a') 533 to 533.$ BA?L#-anto '#)-on(#( it* a 'itt#n ta@ -'ot#)t -'o+##(in! f'o, t*# -'#,i)# t*at it) ta@ liability a'o)# f'o, S#+tion 9A$68, of t*# Ma>ati R#%#n"# Co(# t*# Co'-o'ation -'o+##(#( to a'!"# t*at "n(#' bot* t*# Ma>ati Co(# an( t*# LGC b")in#)) i) (#Hn#( a) t'a(# o' +o,,#'+ial a+ti%ity '#!"la'ly #n!a!#( in a) a ,#an) of li%#li*oo( o' it* a %i# to -'oHt$ It a) )"b,itt#( t*at BA?L#-anto a) a +on(o,ini", +o'-o'ation a) o'!ani/#( not fo' -'oHt b"t to *ol( titl# o%#' t*# +o,,on a'#a) of t*# Con(o,ini", to ,ana!# t*# Con(o,ini", fo' t*# "nit on#') an( to *ol( titl# to t*# -a'+#l) of lan( on *i+* t*# Con(o,ini", a) lo+at#($ N#it*#' a) t*# Co'-o'ation a"t*o'i/#( "n(#' it) a'ti+l#) of in+o'-o'ation o' by?la) to #n!a!# in -'oHt?,a>in! a+ti%iti#)$ T*# a))#)),#nt) it (i( +oll#+t f'o, t*# "nit on#') #'# fo' +a-ital #@-#n(it"'#) an( o-#'atin! #@-#n)#)$
ISSE4 Can t*# City of Ma>ati +oll#+t b")in#)) ta@#) on +on(o,ini", +o'-o'ation)
RLING4 No$ T*# o'( b")in#)) i) (#Hn#( "n(#' S#+tion 595( of t*# LGC a) t'a(# o' +o,,#'+ial a+ti%ity '#!"la'ly #n!a!#( in a) a ,#an) of li%#li*oo( o' it* a %i# to -'oHt$ T*i) (#Hnition of b")in#)) ta>#) on i,-o'tan+# )in+# S#+tion 549 allo) lo+al !o%#'n,#nt "nit) to i,-o)# lo+al ta@#) on b")in#))#) ot*#' t*an t*o)# )-#+iH#( "n(#' t*# -'o%i)ion$ It i) t*") i,-#'ati%# t*at in o'(#' t*at BA?L#-anto ,ay b# )"b#+t#( to b")in#)) ta@#) it) a+ti%iti#) ,")t fall it*in t*# (#Hnition of b")in#)) a) -'o%i(#( in t*# Lo+al Go%#'n,#nt Co(#$ E%#n t*o"!* t*# Co'-o'ation i) #,-o#'#( to l#%y a))#)),#nt) o' ("#) f'o, t*# "nit on#') t*#)# a,o"nt) +oll#+t#( a'# not int#n(#( fo' t*#
98
LOCAL TAXATION in+"''#n+# of -'oHt by t*# Co'-o'ation o' it) ,#,b#') b"t to )*o"l(#' t*# ,"ltit"(# of n#+#))a'y #@-#n)#) t*at a'i)# f'o, t*# ,aint#nan+# of t*# Con(o,ini", P'o#+t$
98
LOCAL TAXATION SPECIFIC TAXING PO!ERS OF LOCAL GOVERNMENT NITS )M6:;:-+:3 Ericsson 5elecommunications, -nc, v. City of Pasig !.R. "o. #%111%( $$ "ovember $&&%
FACTS4 E'i+))on T#l#+o,,"ni+ation) In+$ E'i+))on a) a))#))#( a b")in#)) ta@ (#H+i#n+y fo' t*# y#a') 5330 an( 5333 a,o"ntin! to P34;;00$66 an( P4339;08$66 '#)-#+ti%#ly ba)#( on it) !'o)) '#%#n"#) a) '#-o't#( in it) a"(it#( Hnan+ial )tat#,#nt) fo' t*# y#a') 533. an( 5330$ E'i+))on Hl#( a P'ot#)t +lai,in! t*at t*# +o,-"tation of t*# lo+al b")in#)) ta@ )*o"l( b# ba)#( on !'o)) '#+#i-t) an( not on !'o)) '#%#n"#$ T*# City of Pa)i! City i))"#( anot*#' Noti+# of A))#)),#nt to E'i+))on t*i) ti,# ba)#( on b")in#)) ta@ (#H+i#n+i#) fo' t*# y#a') 8666 an( 8665 a,o"ntin! to P4;;..$5 an( P4.56848$39 '#)-#+ti%#ly ba)#( on it) !'o)) '#%#n"#) fo' t*# y#a') 5333 an( 8666$ A!ain E'i+))on Hl#( a P'ot#)t '#it#'atin! it) -o)ition t*at t*# lo+al b")in#)) ta@ )*o"l( b# ba)#( on !'o)) '#+#i-t) an( not !'o)) '#%#n"#$ T*# City a))#))#( (#H+i#n+y lo+al b")in#)) ta@#) on E'i+))on ba)#( on t*# latt#') !'o)) '#%#n"# a) '#-o't#( in it) Hnan+ial )tat#,#nt) a'!"in! t*at !'o)) '#+#i-t) i) )ynony,o") it* !'o)) #a'nin!)F'#%#n"# *i+* in t"'n in+l"(#) "n+oll#+t#( #a'nin!)$ E'i+))on *o#%#' +ont#n() t*at only t*# -o'tion of t*# '#%#n"#) *i+* #'# a+t"ally an( +on)t'"+ti%#ly '#+#i%#( )*o"l( b# +on)i(#'#( in (#t#',inin! it) ta@ ba)#$
ISSE4 S*o"l( t*# lo+al b")in#)) ta@ b# ba)#( on !'o)) '#+#i-t) an( not !'o)) '#%#n"#
RLING4 Lo+al b")in#)) ta@ )*o"l( b# ba)#( on !'o)) '#+#i-t)$ In E'i+))on) +a)# it) a"(it#( Hnan+ial )tat#,#nt) '##+t in+o,# o' '#%#n"# *i+* a++'"#( to it ("'in! t*# ta@abl# -#'io( alt*o"!* not y#t a+t"ally o' +on)t'"+ti%#ly '#+#i%#( o' -ai($ T*i) i) b#+a")# E'i+))on ")#) t*# a++'"al ,#t*o( of a++o"ntin! *#'# in+o,# i) '#-o'tabl# *#n all t*# #%#nt) *a%# o++"''#( t*at H@ t*# ta@-ay#') 'i!*t to '#+#i%# t*# in+o,# an( t*# a,o"nt +an b# (#t#',in#( it* '#a)onabl# a++"'a+y t*# 'i!*t to '#+#i%# in+o,# an( not t*# a+t"al '#+#i-t (#t#',in#) *#n to in+l"(# t*# a,o"nt in !'o)) in+o,#$ T*# i,-o)ition of lo+al b")in#)) ta@ ba)#( on E'i+))on) !'o)) '#%#n"# ill in#%itably '#)"lt in t*# +on)tit"tionally -'o)+'ib#( (o"bl# ta@ation
98
LOCAL TAXATION ta@in! of t*# )a,# -#')on ti+# by t*# )a,# "'i)(i+tion fo' t*# )a,# t*in! ina),"+* a) E'i+))on) '#%#n"# o' in+o,# fo' a ta@abl# y#a' ill (#Hnit#ly in+l"(# it) !'o)) '#+#i-t) al'#a(y '#-o't#( ("'in! t*# -'#%io") y#a' an( fo' *i+* lo+al b")in#)) ta@ *a) al'#a(y b##n -ai($
98
LOCAL TAXATION REME"IES OF THE GOVERNMENT ngeles City v. ngeles Electric Cororation !.R. "o. #11#3( $* 0une $&#&
FACTS4 T*# City T'#a)"'#' of An!#l#) City i))"#( a Noti+# of A))#)),#nt to An!#l#) El#+t'i+ Co'-o'ation AEC fo' -ay,#nt of b")in#)) ta@ li+#n)# f## an( ot*#' +*a'!#) fo' t*# -#'io( 5339 to 8664 in t*# total a,o"nt of P340;5534$56$ it*in t*# -#'io( -'#)+'ib#( by la AEC -'ot#)t#( t*# a))#)),#nt$ *#n t*# City T'#a)"'#' (#ni#( t*# -'ot#)t an( o'(#'#( AEC to )#ttl# it) obli!ation it Hl#( it* t*# RTC a -#tition -'ayin! fo' t*# i))"an+# of a TRO *i+* a) !'ant#($ T*# +ity !o%#'n,#nt o--o)#( on t*# !'o"n( t*at -#' NIRC t*# +oll#+tion of ta@#) +annot b# #noin#($
ISSE4 Can t*# +oll#+tion of lo+al !o%#'n,#nt ta@#) b# #noin#(
RLING4 Y#)$ T*# -'o*ibition on t*# i))"an+# of a 'it of in"n+tion to #noin t*# +oll#+tion of ta@#) a--li#) only to national int#'nal '#%#n"# ta@#) an( not to lo+al ta@#)$ T*#'# i) no #@-'#)) -'o%i)ion in t*# LGC -'o*ibitin! +o"'t) f'o, i))"in! in"n+tion to '#)t'ain lo+al !o%#'n,#nt) f'o, +oll#+tin! ta@#)$ 1"'t*#',o'# *#n t*#'# i) no ot*#' -lain )-##(y an( a(#"at# '#,#(y a%ailabl# to t*# AEC in t*# o'(ina'y +o"')# of la #@+#-t t*i) a--li+ation fo' a t#,-o'a'y '#)t'ainin! o'(#' an(Fo' 'it of -'#li,ina'y in"n+tion to )to- t*# a"+tion )al# an(Fo' to #noin an(Fo' '#)t'ain t*# City f'o, l#%yin! annotatin! t*# l#%y )#i/in! +onH)+atin! !a'ni)*in! )#llin! an( (i)-o)in! at -"bli+ a"+tion t*# -'o-#'ti#) of AEC o' ot*#'i)# #@#'+i)in! ot*#' a(,ini)t'ati%# '#,#(i#) a!ain)t t*# AEC an( it) -'o-#'ti#) ")tiH#) t*# ,o%# of t*# AEC in )##>in! t*# in"n+ti%# '#li#f) )o"!*t fo'$
98
LOCAL TAXATION REME"IES OF THE TAXPAYER )S*;:6 1%7, LGC3 /ran:lin M. 6rilon v. lfredo Lim, et al !.R. "o. ##$3*%( 3 ugust #**3
FACTS4 S#+tion 50. of t*# LGC )tat#) t*# -'o+#("'# fo' t*# #J#+ti%ity of ta@ o'(inan+#) *#'# ,an(ato'y -"bli+ *#a'in!) ,")t b# (on#$ It al)o -'o%i(#) t*at "#)tion) on t*# +on)tit"tionality of )"+* o'(inan+#) ,ay b# a--#al#( to t*# S#+'#ta'y of 2")ti+#$ P"')"ant to t*i) t*# %ali(ity of O'(inan+# No$ ..34 o' t*# Manila R#%#n"# Co(# a) "#)tion#($ In (#+la'in! it n"ll an( %oi( S#+'#ta'y 1'an>lin M$ D'ilon fo"n( o"t t*at t*#'# a) non?+o,-lian+# it* t*# -'#)+'ib#( -'o+#("'# "n(#' S#+tion 50. of t*# LGC$ In a P#tition fo' C#'tio'a'i t*# RTC of Manila )")tain#( t*# %ali(ity of t*# o'(inan+# an( (#+la'#( S#+tion 50. "n+on)tit"tional fo' !i%in! t*# S#+'#ta'y of 2")ti+# t*# -o#' of +ont'ol o%#' lo+al !o%#'n,#nt) *il# t*# Con)tit"tion only +onf#') on t*# P'#)i(#nt t*# -o#' of )"-#'%i)ion o%#' t*#,$
ISSE4 I) t*# a--#al to t*# S#+'#ta'y of 2")ti+# on t*# +on)tit"tionality of ta@ o'(inan+#) l#!al
RLING4 Y#)$ S#+tion 50. i) +on)tit"tional a) it ,#'#ly a"t*o'i/#) t*# S#+'#ta'y of 2")ti+# to '#%i# only t*# +on)tit"tionality o' l#!ality of t*# ta@ o'(inan+# an( if a''ant#( to '#%o># it on #it*#' o' bot* of t*#)# !'o"n()$ *#n *# alt#') o' ,o(iH#) o' )#t) a)i(# a ta@ o'(inan+# *# i) not al)o -#',itt#( to )"b)tit"t# *i) on "(!,#nt fo' t*# "(!,#nt of t*# lo+al !o%#'n,#nt t*at #na+t#( t*# ,#a)"'#$ S#+'#ta'y D'ilon (i( )#t a)i(# t*# Manila R#%#n"# Co(# b"t *# (i( not '#-la+# it it* *i) on %#')ion of *at t*# Co(# )*o"l( b#$ # (i( not -'ono"n+# t*# o'(inan+# "ni)# o' "n'#a)onabl# a) a ba)i) fo' it) ann"l,#nt$ T*i) a) an a+t not of +ont'ol b"t of ,#'# )"-#'%i)ion$
98
LOCAL TAXATION REME"IES OF THE TAXPAYER )S*;:6 1%7, LGC3 0ardine 6avies -nsurance Bro:ers, -nc, v. Hon. Erna liosa !.R. "o. ##'*&&( $% /ebruary $&&
FACTS4 M"ni+i-al O'(inan+# No$ 38?6.8 o' t*# Ma>ati R#%#n"# Co(# *i+* -'o%i(#) fo' t*# )+*#("l# of '#al #)tat# b")in#)) an( f'an+*i)# ta@#) in t*# M"ni+i-ality of Ma>ati at 'at#) *i!*#' t*an t*o)# in t*# M#t'o Manila R#%#n"# Co(# a) )o"!*t to b# n"lliH#( )in+# it a) a--'o%#( it*o"t -'#%io") -"bli+ *#a'in!) in %iolation of t*# LGC an( A't 8.; of it) i,-l#,#ntin! '"l#) an( t*at )o,# of t*# -'o%i)ion) #'# "n+on)tit"tional$ In t*# ,#anti,# Ma>ati +ontin"#( to i,-l#,#nt t*# o'(inan+#$ 2a'(in# Da%i#) In)"'an+# B'o>#') In+$ 2a'(in# a) a))#))#( an( bill#( by Ma>ati$ It (i( not -'ot#)t t*# a))#)),#nt fo' it) "a't#'ly b")in#)) ta@#) fo' t*# 8n( 9'( an( 4t* "a't#')$ Ma>ati i))"#( t*# +o''#)-on(in! '#+#i-t) in fa%o' of 2a'(in#$ In 5334 2a'(in# 'ot# t*# ,"ni+i-al t'#a)"'#' '#"#)tin! t*# Ma>ati +o,-"t# it) b")in#)) ta@ liabiliti#) in a++o'(an+# it* t*# M#t'o Manila R#%#n"# Co(# an( not "n(#' t*# o'(inan+# +on)i(#'in! t*at )ai( o'(inan+# a) al'#a(y (#+la'#( n"ll an( %oi($
ISSE4 I) t*# Hlin! of -'ot#)t n#+#))a'y b#fo'# in)tit"tin! a+tion fo' '#f"n( of it) o%#'-ay,#nt) o' fo' it to b# +'#(it#( fo' )ai( o%#'-ay,#nt)
RLING4 Y#)$ In Reyes vs C( t*# Co"'t *#l( t*at fail"'# of a ta@-ay#' to int#'-o)# t*# '#"i)it# a--#al to t*# S#+'#ta'y of 2")ti+# i) fatal to it) +o,-laint fo' a '#f"n($ Cl#a'ly t*# '#"i'#) t*at t*# (i))ati)H#( ta@-ay#' *o "#)tion) t*# %ali(ity o' l#!ality of a ta@ o'(inan+# ,")t Hl# *i) a--#al to t*# S#+'#ta'y of 2")ti+# it*in 96 (ay) f'o, #J#+ti%ity t*#'#of$ In +a)# t*# S#+'#ta'y (#+i(#) t*# a--#al a -#'io( al)o of 96 (ay) i) allo#( fo' an a!!'i#%#( -a'ty to !o to +o"'t$ B"t if t*# S#+'#ta'y (o#) not a+t t*#'#on aft#' t*# la-)# of ;6 (ay) a -a'ty +o"l( al'#a(y -'o+##( to )##> '#li#f in +o"'t$ T*#)# 9 )#-a'at# -#'io() a'# +l#a'ly !i%#n fo' +o,-lian+# a) a -'#'#"i)it# b#fo'# )##>in! '#('#)) in a +o,-#t#nt +o"'t$ S"+* )tat"to'y -#'io() a'# )#t to -'#%#nt (#lay) a) #ll a) #n*an+# t*# o'(#'ly an( )-##(y (i)+*a'!# of "(i+ial
98
LOCAL TAXATION f"n+tion)$ 1o' t*i) '#a)on t*# Co"'t) +on)t'"# t*#)# -'o%i)ion) of )tat"t#) a) ,an(ato'y$
98
LOCAL TAXATION REME"IES OF THE TAXPAYER )S*;:6 1$5, LGC3 Lu+ R.
FACTS4 BA?L#-anto Con(o,ini", Co'-o'ation BA?L#-anto +oll#+t) '#!"la' a))#)),#nt) f'o, it) ,#,b#') fo' o-#'atin! #@-#n)#) +a-ital #@-#n(it"'#) on t*# +o,,on a'#a) an( ot*#' )-#+ial a))#)),#nt) a) -'o%i(#( fo' in t*# Ma)t#' D##( it* D#+la'ation of R#)t'i+tion) of t*# Con(o,ini",$ Con)#"#ntly it '#+#i%#( a Noti+# of A))#)),#nt Hn(in! it liabl# to -ay t*# +o''#+t +ity b")in#)) ta@#) f##) an( +*a'!#) +o,-"t#( a) totalin! P5;65659$.. fo' t*# y#a') 533 to 533.$ BA?L#-anto '#)-on(#( it* a 'itt#n ta@ -'ot#)t -'o+##(in! f'o, t*# -'#,i)# t*at it) ta@ liability a'o)# f'o, S#+tion 9A$68, of t*# Ma>ati R#%#n"# Co(# t*# Co'-o'ation -'o+##(#( to a'!"# t*at "n(#' bot* t*# Ma>ati Co(# an( t*# LGC b")in#)) i) (#Hn#( a) t'a(# o' +o,,#'+ial a+ti%ity '#!"la'ly #n!a!#( in a) a ,#an) of li%#li*oo( o' it* a %i# to -'oHt$ It a) )"b,itt#( t*at BA?L#-anto a) a +on(o,ini", +o'-o'ation a) o'!ani/#( not fo' -'oHt b"t to *ol( titl# o%#' t*# +o,,on a'#a) of t*# Con(o,ini", to ,ana!# t*# Con(o,ini", fo' t*# "nit on#') an( to *ol( titl# to t*# -a'+#l) of lan( on *i+* t*# Con(o,ini", a) lo+at#($ N#it*#' a) t*# Co'-o'ation a"t*o'i/#( "n(#' it) a'ti+l#) of in+o'-o'ation o' by?la) to #n!a!# in -'oHt?,a>in! a+ti%iti#)$ T*# a))#)),#nt) it (i( +oll#+t f'o, t*# "nit on#') #'# fo' +a-ital #@-#n(it"'#) an( o-#'atin! #@-#n)#)$
ISSE4 Can t*# City of Ma>ati +oll#+t b")in#)) ta@#) on +on(o,ini", +o'-o'ation)
RLING4 No$ T*# o'( b")in#)) i) (#Hn#( "n(#' S#+tion 595( of t*# LGC a) t'a(# o' +o,,#'+ial a+ti%ity '#!"la'ly #n!a!#( in a) a ,#an) of li%#li*oo( o' it* a %i# to -'oHt$ T*i) (#Hnition of b")in#)) ta>#) on i,-o'tan+# )in+# S#+tion 549 allo) lo+al !o%#'n,#nt "nit) to i,-o)# lo+al ta@#) on b")in#))#) ot*#' t*an t*o)# )-#+iH#( "n(#' t*# -'o%i)ion$ It i) t*") i,-#'ati%# t*at in o'(#' t*at BA?L#-anto ,ay b# )"b#+t#( to b")in#)) ta@#) it) a+ti%iti#) ,")t fall it*in t*# (#Hnition of b")in#)) a) -'o%i(#( in t*# Lo+al Go%#'n,#nt Co(#$ E%#n t*o"!* t*# Co'-o'ation i) #,-o#'#( to l#%y a))#)),#nt) o' ("#) f'o, t*# "nit on#') t*#)# a,o"nt) +oll#+t#( a'# not int#n(#( fo' t*#
98
LOCAL TAXATION in+"''#n+# of -'oHt by t*# Co'-o'ation o' it) ,#,b#') b"t to )*o"l(#' t*# ,"ltit"(# of n#+#))a'y #@-#n)#) t*at a'i)# f'o, t*# ,aint#nan+# of t*# Con(o,ini", P'o#+t$
98
LOCAL TAXATION REME"IES OF THE TAXPAYER )J/:;:-+ R*>*/:*93 5he City of Manila v. Hon. Caridad H. !recia;Cuerdo and SM Mart, -nc., et al. !R #%)%$( 3 /ebruary $
FACTS4 T*# City of Manila t*'o"!* it) t'#a)"'#' a))#))#( ta@#) fo' t*# ta@abl# -#'io( f'o, 2an"a'y to D#+#,b#' 8668 a!ain)t SM Ma't In+$ #t al$ SM #t al$$ Sin+# -ay,#nt of t*# ta@#) a))#))#( a) a -'#+on(ition fo' t*# i))"an+# of t*#i' b")in#)) -#',it) t*#y #'# +on)t'ain#( to -ay t*# P5395;40$.. a))#)),#nt "n(#' -'ot#)t$ T*") t*# +o,-laint to '#+o%#' t*# -ai( ta@#) it* -'ay#' to i))"# TRO an( -'#li,ina'y in"n+tion$ T*# RTC (i),i))#( t*# +o,-laint b"t it* an o'(#' !'antin! t*# in"n+tion$ T*# CA a<',#( )"+* (#+i)ion$ It '"l#( t*at )in+# a--#llat# "'i)(i+tion SM #t al$) +o,-laint fo' ta@ '#f"n( *i+* a) Hl#( it* t*# RTC i) %#)t#( in t*# CTA it follo) t*at a P#tition fo' C#'tio'a'i )##>in! n"lliH+ation of an int#'lo+"to'y o'(#' i))"#( in t*# )ai( +a)# )*o"l( li>#i)# b# Hl#( it* t*# CTA$
ISSE4 Do#) t*# CTA *a%# "'i)(i+tion o%#' a )-#+ial +i%il a+tion fo' +#'tio'a'i a))ailin! an int#'lo+"to'y o'(#' i))"#( by t*# RTC in a lo+al ta@ +a)#
RLING4 Y#)$ *il# t*#'# i) no #@-'#)) !'ant of )"+* -o#' it* '#)-#+t to t*# CTA S#+tion 5 A'ti+l# =III of t*# 530. Con)tit"tion -'o%i(#) non#t*#l#)) t*at "(i+ial -o#' )*all b# %#)t#( in on# S"-'#,# Co"'t an( in )"+* lo#' +o"'t) a) ,ay b# #)tabli)*#( by la$ On t*# )t'#n!t* of t*# abo%# +on)tit"tional -'o%i)ion) it +an b# fai'ly int#'-'#t#( t*at t*# -o#' of t*# CTA i) %#)t#( it* "'i)(i+tion to i))"# 'it) of +#'tio'a'i in t*#)# +a)#)$ Mo'#o%#' S#+tion 5 of RA 3808 )tat#) t*at t*# CTA )*all b# of t*# )a,# l#%#l a) t*# CA an( )*all -o))#)) all t*# in*#'#nt -o#') of a +o"'t of ")ti+#$ In(##( +o"'t) -o))#)) +#'tain in*#'#nt -o#') *i+* ,ay b# )ai( to b# i,-li#( f'o, a !#n#'al !'ant of "'i)(i+tion in a((ition to t*o)# #@-'#))ly +onf#''#( on t*#,$
99
REAL PROP ERTY TAXA TION
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REAL PROPERTY TAXATION FN"AMENTAL PRINCIPLES – SECTION 1$%, LGC llied Ban:ing Cororation, as 5rustee for the 5rust /und of College ssurance Plan Philiines, -nc. v. 5he 4ue+on City !overnment, et al. !.R. "o. #)3#$1( #) Setember $&&1
FACTS4 Alli#( Ban>in! Co'-o'ation Alli#( a) in a++o'(an+# it* S#+tion 9 of City O'(inan+# No$ 9. '#"i'#( to -ay P568;66$66 a) "a't#'ly '#al #)tat# ta@ o' P456466$66 ann"ally "n(#' Ta@ D#+la'ation No$ D?568?69.06 *i+* -#!!#( t*# ,a'>#t %al"# of t*# -'o-#'ty at P90666666$66 t*# +on)i(#'ation a--#a'in! in t*# D##( of Ab)ol"t# Sal# an( it) a))#))#( %al"# at P5866666$66$ In it) 'itt#n -'ot#)t it* t*# City T'#a)"'#' Alli#( a))ail#( S#+tion 9 of t*# o'(inan+# a) n"ll an( %oi($ T*# S"-'#,# Co"'t in it) (#+i)ion '"l#( t*at 7"#/on City #@+##(#( it) )tat"to'y a"t*o'ity *#n it #na+t#( t*# -'o%i)o in "#)tion$ T*# -'o%i)ion i) t*") n"ll an( %oi( ab initio fo' b#in! "lt'a %i'#) an( fo' +ont'a%#nin! t*# -'o%i)ion) of t*# LGC it) i,-l#,#ntin! '#!"lation) an( t*# Lo+al A))#)),#nt R#!"lation) No$ 5?38$ A) )"+* it a+"i'#( no l#!al #J#+t an( +onf#''#( no 'i!*t) f'o, it) in+#-tion$ T*") Alli#( +ont#n() in it) ,otion fo' +la'iH+ation t*at t*# '#t"'n of t*# '#al -'o-#'ty ta@ #''on#o")ly +oll#+t#( an( -ai( i) a n#+#))a'y +on)#"#n+# of t*i) Co"'t) Hn(in! t*at t*# -'o%i)o i) in%ali($
ISSE4 Do#) t*# n"lliH+ation of t*# -'o%i)o of t*# o'(inan+# in "#)tion a''ant) a"to,ati+ -ay,#nt of t*# ta@ #''on#o")ly +oll#+t#(
RLING4 No$ Cl#a'ly Alli#( Ban>in! an( all t*o)# )i,ila'ly )it"at#( a'# #ntitl#( to a ta@ '#f"n(F+'#(it +o''#)-on(in! to t*# (iJ#'#n+# b#t##n t*# a))#))#( %al"# ba)#( on t*# -'o%i)o an( t*# a))#))#( %al"# ba)#( on t*# t*#n -'#%ailin! )+*#("l# of fai' ,a'>#t %al"#) -'#-a'#( by t*# City A))#))o'$ It b#a') )t'#))in! *o#%#' t*at #ntitl#,#nt to a ta@ '#f"n( (o#) not n#+#))a'ily +all fo' t*# a"to,ati+ -ay,#nt of t*# )", +lai,#($ T*# a,o"nt of t*# +lai, b#in! a fa+t"al ,att#' it ,")t )till b# -'o%#n in t*# no',al +o"')# an( in a++o'(an+# it* t*# a(,ini)t'ati%# -'o+#("'# fo' obtainin! a '#f"n( of '#al -'o-#'ty ta@#) a) -'o%i(#( "n(#' t*# Lo+al Go%#'n,#nt Co(#$ Un(#' S#+tion 89 of t*# Lo+al Go%#'n,#nt Co(# t*# +lai, fo' '#f"n( o' +'#(it fo' ta@#) ,")t b# Hl#( b#fo'# t*# +ity t'#a)"'#' *o )*all (#+i(# t*#
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REAL PROPERTY TAXATION +lai, ba)#( on t*# ta@ (#+la'ation) a<(a%it) (o+",#nt) an( ot*#' (o+",#nta'y #%i(#n+# to b# -'#)#nt#( by Alli#($
PROPERTIES COVERE" Calte= >Philiines? -nc. v. 5he Central Board of ssessment eals and the City ssessor of Pasay !.R. "o. L;)&311( # May #*'$
FACTS4 Calt#@ P*ili--in#) In+$ Calt#@ loan#( ,a+*in#) an( #"i-,#nt to !a) )tation o-#'ato') "n(#' an a--'o-'iat# l#a)# a!'##,#nt o' '#+#i-t$ T*# l#a)# +ont'a+t )ti-"lat#( t*at "-on (#,an( t*# o-#'ato') )*all '#t"'n to Calt#@ t*# ,a+*in#) an( #"i-,#nt in !oo( +on(ition a) *#n '#+#i%#( o'(ina'y #a' an( t#a' #@+#-t#($ T*# l#))o' of t*# lan( *#'# t*# !a) )tation i) lo+at#( (o#) not b#+o,# t*# on#' of t*# ,a+*in#) an( #"i-,#nt in)tall#( t*#'#in$ Calt#@ '#tain) t*# on#')*i- t*#'#of ("'in! t*# t#', of t*# l#a)#$ T*# City A))#))o' of Pa)ay City +*a'a+t#'i/#( t*# )ai( it#,) of !a) )tation #"i-,#nt an( ,a+*in#'y a) ta@abl# '#alty$ o#%#' t*# City Boa'( of Ta@ A--#al) '"l#( t*at t*#y a'# -#')onalty$ T*# A))#))o' a--#al#( to t*# C#nt'al Boa'( of A))#)),#nt A--#al)$ T*# Boa'( *#l( t*at t*# )ai( ,a+*in#) a'# '#al -'o-#'ty it*in t*# ,#anin! of S#+tion) 9> & , an( 90 of t*# R#al P'o-#'ty Ta@ Co(# P$D$ 4;4 an( t*at t*# Ci%il Co(# (#Hnition) of '#al an( -#')onal -'o-#'ty in A'ti+l#) 45 an( 45; a'# not a--li+abl# in t*i) +a)#$
ISSE4 S*o"l( t*# -i#+#) of !a) )tation #"i-,#nt an( ,a+*in#'y -#',an#ntly a<@#( by Calt#@ to it) !a) )tation an( -a%#,#nt b# )"b#+t to '#alty ta@
RLING4 Y#)$ T*# )"b#+t ,a+*in#) an( #"i-,#nt a'# ta@abl# i,-'o%#,#nt an( ,a+*in#'y it*in t*# ,#anin! of t*# A))#)),#nt La an( t*# R#al P'o-#'ty Ta@ Co(# b#+a")# t*# )a,# a'# n#+#))a'y to t*# o-#'ation of t*# !a) )tation an( *a%# b##n atta+*#(Fa<@#(F#,b#((#( -#',an#ntly to t*# !a) )tation )it#$ I,-'o%#,#nt) on lan( a'# +o,,only ta@#( a) '#alty #%#n t*o"!* t*#y ,i!*t b# +on)i(#'#( -#')onalty$ It i) a fa,ilia' -*#no,#non to )## t*in!)
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REAL PROPERTY TAXATION +la))iH#( a) '#al -'o-#'ty fo' -"'-o)#) of ta@ation *i+* on !#n#'al -'in+i-l# ,i!*t b# +on)i(#'#( -#')onal -'o-#'ty$
PROPERTIES COVERE" Sta. Lucia Realty @ 6eveloment, -nc. v. 5he City of Pasig !.R. "o. #11''( #) 0une $&##
FACTAS4 Sta$ L"+ia R#alty & D#%#lo-,#nt In+$ Sta$ L"+ia i) t*# '#!i)t#'#( on#' of )#%#'al -a'+#l) of lan( lo+at#( in Pa)i! City$ A -a'+#l of t*#)# lan() a) +on)oli(at#( it* anot*#' lan( )it"at#( in Cainta$ T*# to +o,bin#( lot) #'# )"b)#"#ntly -a'tition#( into t*'## fo' *i+* TCT) i))"#( b#a' t*# Cainta a(('#))#)$ Pa)i! City all#!#( t*at t*# ta@#) )*o"l( b# -ai( to it b#+a")# t*# TCT) a'# +l#a' on t*#i' fa+#) t*at t*# )"b#+t -'o-#'ti#) a'# )it"at#( in it) t#''ito'ial "'i)(i+tion$ Sta$ L"+ia on t*# ot*#' *an( a'!"#( t*at )in+# 5359 t*# '#al #)tat# ta@#) fo' t*# lot) +o%#'#( by t*# abo%# TCT) *a( b##n -ai( to Cainta$ Cainta on t*# ot*#' *an( +o"nt#'#( t*at it *a( b##n +oll#+tin! t*# '#al -'o-#'ty ta@#) on t*# )"b#+t -'o-#'ti#) #%#n b#fo'# Sta$ L"+ia a+"i'#( t*#,$ It f"'t*#' a))#%#'at#( t*at t*# #)tabli)*,#nt of t*# bo"n(a'y ,on",#nt) o"l( )*o t*at t*# )"b#+t -'o-#'ti#) a'# it*in it) ,#t#) an( bo"n()$ It al)o in)i)t#( t*at t*#'# i) a (i)+'#-an+y b#t##n t*# lo+ational #nt'i#) an( t*# t#+*ni+al (#)+'i-tion) in t*# TCT) *i+* f"'t*#' )"--o't) t*# n##( to aait t*# )#ttl#,#nt of t*# bo"n(a'y (i)-"t# +a)# it initiat#($
ISSE4 S*o"l( Sta$ L"+ia )*o"l( +ontin"# -ayin! it) '#al -'o-#'ty ta@#) to Cainta a) it all#!#( to *a%# alay) (on# o' to Pa)i! a) t*# lo+ation )tat#( in Sta$ L"+ia) TCT)
RLING4 Alt*o"!* it i) t'"# t*at Pa)i! i) t*# lo+ality )tat#( in t*# TCT) of t*# )"b#+t -'o-#'ti#) bot* Sta$ L"+ia an( Cainta a%#' t*at t*# ,#t#) an( bo"n() of t*# )"b#+t -'o-#'ti#) a) t*#y a'# (#)+'ib#( in t*# TCT) '#%#al t*at t*#y a'# it*in Cainta) bo"n(a'i#)$ T*i) only ,#an) t*at t*#'# ,ay b# a +oni+t b#t##n t*# lo+ation a) )tat#( an( t*# lo+ation a) t#+*ni+ally (#)+'ib#( in t*# TCT)$ T*") ,#'# '#lian+# on t*# fa+# of t*# TCT) ill not
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REAL PROPERTY TAXATION )"<+# a) t*#y +an only b# +on+l")i%# #%i(#n+# of t*# )"b#+t -'o-#'ti#) lo+ation) if bot* t*# )tat#( an( (#)+'ib#( lo+ation) -oint to t*# )a,# a'#a$ T*# Anti-olo RTC *#'#in t*# bo"n(a'y (i)-"t# +a)# b#t##n Pa)i! an( Cainta i) -#n(in! o"l( b# abl# to b#)t (#t#',in# on+# an( fo' all t*# -'#+i)# ,#t#) an( bo"n() of bot* Pa)i!) an( Cainta) '#)-#+ti%# t#''ito'ial "'i)(i+tion)$ T*# '#)ol"tion of t*i) (i)-"t# o"l( n#+#))a'ily a)+#'tain t*# #@t#nt an( '#a+* of #a+* lo+al !o%#'n,#nt) a"t*o'ity a -'#'#"i)it# in t*# -'o-#' #@#'+i)# of t*#i' -o#') on# of *i+* i) t*# -o#' of ta@ation$ In t*# ,#anti,# to a%oi( f"'t*#' ani,o)ity Sta$ L"+ia i) (i'#+t#( to (#-o)it t*# )"++##(in! '#al -'o-#'ty ta@#) ("# on t*# )"b#+t -'o-#'ti#) in an #)+'o a++o"nt it* t*# Lan( Ban> of t*# P*ili--in#)$
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REAL PROPERTY TAXATION PROPERTIES EXEMPT Manila -nternational irort uthority v. City of Pasay, et al. !.R. "o. #1&%$( $ ril $&&*
FACTS4 Manila Int#'national Ai'-o't A"t*o'ity MIAA o-#'at#) an( a(,ini)t#') t*# Ninoy A"ino Int#'national Ai'-o't NAIA Co,-l#@ "n(#' E$O$ 369 ot*#'i)# >non a) t*# “Revised Charter of the Manila )nternational (ir!ort (uthority.” Un(#' S#+tion) 9 an( 88 t*#'#of a--'o@i,at#ly ;66 *#+ta'#) of lan( in+l"(in! t*# '"nay) t*# ai'-o't to#' an( ot*#' ai'-o't b"il(in!) #'# t'an)f#''#( to MIAA$ T*# NAIA Co,-l#@ i) lo+at#( alon! t*# bo'(#' b#t##n Pa)ay City an( Pa'aa"# City$ MIAA '#+#i%#( 1inal Noti+#) of R#al P'o-#'ty Ta@ D#lin"#n+y f'o, t*# City of Pa)ay fo' t*# ta@abl# y#a') 5338 to 8665$ T*# City of Pa)ay t*'o"!* it) City T'#a)"'#' i))"#( noti+#) of l#%y an( a''ant) of l#%y fo' t*# NAIA Pa)ay -'o-#'ti#)$ MIAA '#+#i%#( t*# noti+#) an( a''ant) of l#%y on 80 A"!")t 8665$
ISSE4 A'# t*# NAIA Pa)ay -'o-#'ti#) of MIAA #@#,-t f'o, '#al -'o-#'ty ta@
RLING4 Y#)$ MIAA i) not a !o%#'n,#nt?on#( o' +ont'oll#( +o'-o'ation "n(#' S#+tion 859 of t*# Int'o("+to'y P'o%i)ion) of t*# A(,ini)t'ati%# Co(# b#+a")# it i) not o'!ani/#( a) a )to+> o' non?)to+> +o'-o'ation$ N#it*#' i) MIAA a !o%#'n,#nt?on#( o' +ont'oll#( +o'-o'ation "n(#' S#+tion 5; A'ti+l# XII of t*# 530. Con)tit"tion b#+a")# MIAA i) not '#"i'#( to ,##t t*# t#)t of #+ono,i+ %iability$ MIAA i) a !o%#'n,#nt in)t'",#ntality %#)t#( it* +o'-o'at# -o#') an( -#'fo',in! #))#ntial -"bli+ )#'%i+#) -"')"ant to S#+tion 856 of t*# Int'o("+to'y P'o%i)ion) of t*# A(,ini)t'ati%# Co(#$ A) a !o%#'n,#nt in)t'",#ntality MIAA i) not )"b#+t to any >in( of ta@ by lo+al !o%#'n,#nt) "n(#' S#+tion 599o of t*# Lo+al Go%#'n,#nt Co(#$ T*# #@+#-tion to t*# #@#,-tion in S#+tion 894a (o#) not a--ly to MIAA b#+a")# MIAA i) not a ta@abl# #ntity "n(#' t*# LGC$ S"+* #@+#-tion a--li#) only if t*# b#n#H+ial ")# of '#al -'o-#'ty on#( by t*# R#-"bli+ i) !i%#n to a ta@abl# #ntity$
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REAL PROPERTY TAXATION PROPERTIES EXEMPT Lung Center of the Philiines v. 4ue+on City !.R. "o. #33#&3( $* 0une $&&3
FACTS4 L"n! C#nt#' of t*# P*ili--in#) L"n! C#nt#' i) a non?)to+> an( non? -'oHt #ntity #)tabli)*#( by %i't"# of P$D$ No$ 5089$ A bi! )-a+# in t*# !'o"n( oo' of t*# *o)-ital i) b#in! l#a)#( to -'i%at# -a'ti#) fo' +ant##n an( ),all )to'# )-a+#) an( to ,#(i+al o' -'of#))ional -'a+tition#') *o ")# t*# )a,# a) t*#i' -'i%at# +lini+)$ Al)o a bi! -o'tion on t*# 'i!*t )i(# of t*# *o)-ital i) b#in! l#a)#( fo' +o,,#'+ial -"'-o)#) to a -'i%at# #nt#'-'i)# >non a) t*# Elli-ti+al O'+*i() an( Ga'(#n C#nt#'$ *#n t*# City A))#))o' of 7"#/on City a))#))#( bot* it) lan( an( *o)-ital b"il(in! fo' '#al -'o-#'ty ta@#) t*# L"n! C#nt#' of t*# P*ili--in#) Hl#( a +lai, fo' #@#,-tion on it) a%#',#nt t*at it i) a +*a'itabl# in)tit"tion it* a ,ini,", of ;6 of it) *o)-ital b#() #@+l")i%#ly ")#( fo' +*a'ity -ati#nt) an( t*at t*# ,ao' t*'")t of it) *o)-ital o-#'ation i) to )#'%# +*a'ity -ati#nt)$ T*# +lai, fo' #@#,-tion a) (#ni#( Hn(in! t*at L"n! C#nt#' of t*# P*ili--in#) i) not a +*a'itabl# in)tit"tion an( t*at it) -'o-#'ti#) #'# not a+t"ally (i'#+tly an( #@+l")i%#ly ")#( fo' +*a'itabl# -"'-o)#)$
ISSE4 I) t*# L"n! C#nt#' of t*# P*ili--in#) a +*a'itabl# in)tit"tion it*in t*# +ont#@t of t*# Con)tit"tion an( t*#'#fo'# #@#,-t f'o, '#al -'o-#'ty ta@
RLING4 T*# L"n! C#nt#' of t*# P*ili--in#) i) a +*a'itabl# in)tit"tion$ o#%#' "n(#' t*# Con)tit"tion in o'(#' to b# #ntitl#( to #@#,-tion f'o, '#al -'o-#'ty ta@ t*#'# ,")t b# +l#a' an( "n#"i%o+al -'oof t*at: 5 it i) a +*a'itabl# in)tit"tion an( 8 it) '#al -'o-#'ti#) a'# ACTUALLY DIRECTLY an( EXCLUSI=ELY ")#( fo' +*a'itabl# -"'-o)#)$ *il# -o'tion) of t*# *o)-ital a'# ")#( fo' t'#at,#nt of -ati#nt) an( t*# (i)-#n)ation of ,#(i+al )#'%i+#) to t*#, *#t*#' -ayin! o' non?-ayin! ot*#' -o'tion) t*#'#of a'# b#in! l#a)#( to -'i%at# in(i%i("al) an( #nt#'-'i)#)$ E@+l")i%# i) (#Hn#( a) -o))#))#( an( #noy#( to t*# #@+l")ion of ot*#') (#ba''#( f'o, -a'ti+i-ation o' #noy,#nt$ If '#al -'o-#'ty i) ")#( fo' on# o' ,o'# +o,,#'+ial -"'-o)#) it i) not #@+l")i%#ly ")#( fo' t*# #@#,-t#( -"'-o)#) b"t i) )"b#+t to ta@ation$
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REAL PROPERTY TAXATION PROPERTIES EXEMPT Light Rail 5ransit uthority v. Central Board of ssessment eals !.R. "o. #$%#1( #$ 7ctober $&&&
FACTS4 T*# Li!*t Rail T'an)it A"t*o'ity LRTA i) a GOCC -'i,a'ily '#)-on)ibl# fo' t*# +on)t'"+tion o-#'ation ,aint#nan+# an(Fo' l#a)# of li!*t 'ail t'an)it )y)t#, in t*# P*ili--in#)$ LRTA a+"i'#( '#al -'o-#'ti#) an( in)tall#( %a'io") >in() of ,a+*in#'y an( #"i-,#nt an( fa+iliti#) fo' t*# -"'-o)# of it) o-#'ation)$ It #nt#'#( into a Cont'a+t of Mana!#,#nt it* t*# M#'al+o T'an)it O'!ani/ation METRO in *i+* t*# latt#' "n(#'too> to ,ana!# o-#'at# an( ,aintain t*# Li!*t Rail T'an)it Sy)t#, on#( by t*# LRTA )"b#+t to t*# )-#+iH+ )ti-"lation) +ontain#( in )ai( a!'##,#nt in+l"(in! -ay,#nt) of a ,ana!#,#nt f## an( '#al -'o-#'ty ta@#)$ T*# City A))#))o' of Manila a))#))#( t*# '#al -'o-#'ti#) of LRTA +on)i)tin! of lan() b"il(in!) +a''ia!#ay) an( -a))#n!#' t#',inal )tation) ,a+*in#'y an( #"i-,#nt *i+* *# +on)i(#'#( '#al -'o-#'ty "n(#' t*# R#al P'o-#'ty Ta@ Co(#$ LRTA -ai( it) '#al -'o-#'ty ta@#) on all it) '#al -'o-#'ty *ol(in!) #@+#-t t*# +a''ia!#ay) an( -a))#n!#' t#',inal )tation) in+l"(in! t*# lan( *#'# it i) +on)t'"+t#( on t*# !'o"n( t*at t*# )a,# a'# not '#al -'o-#'ti#) "n(#' t*# R#al P'o-#'ty Ta@ Co(# an( if t*# )a,# a'# '#al -'o-#'ty t*#)# a'# fo' -"bli+ ")#F-"'-o)# t*#'#fo'# #@#,-t f'o, '#alty ta@ation$ T*i) +lai, a) (#ni#( by t*# City A))#))o' of Manila$
ISSE4 May t*# '#al -'o-#'ty ta@#) b# a))#))#( an( +oll#+t#(
RLING4 Y#)$ T*o"!* t*# +'#ation of t*# LRTA a) i,-#ll#( by -"bli+ )#'%i+# to -'o%i(# ,a)) t'an)-o'tation to all#%iat# t*# t'a<+ an( t'an)-o'tation )it"ation in M#t'o Manila it) o-#'ation "n(#niably -a'ta>#) of o'(ina'y b")in#))$ It i) +lot*#( it* +o'-o'at# )tat") an( +o'-o'at# -o#') in t*# f"'t*#'an+# of it) -'o-'i#ta'y ob#+ti%#)$ In(##( it o-#'at#) ,"+* li># any -'i%at# +o'-o'ation #n!a!#( in t*# ,a)) t'an)-o't in(")t'y$ Gi%#n t*at it i) #n!a!#( in a )#'%i+#?o'i#nt#( +o,,#'+ial #n(#a%o' it) +a''ia!#ay) an( t#',inal )tation) a'# -at'i,onial -'o-#'ty )"b#+t to ta@ notit*)tan(in! it) +lai, of b#in! a GOCC$
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REAL PROPERTY TAXATION PROPERTIES EXEMPT "ational Po2er Cororation v. 5he Province of 4ue+on and the Municiality of Pagbilao !.R. "o. #%#)'1( #) 0uly $&&*
FACTS4 T*# National Po#' Co'-o'ation NPC #nt#'#( into an En#'!y Con%#')ion A!'##,#nt ECA it* Mi'ant Pa!bilao Co'-o'ation Mi'ant on 3 No%#,b#' 5335$ Mi'ant ill b"il( an( Hnan+# a +oal?H'#( t*#',al -o#' -lant on t*# lot) on#( by t*# NPC in Pa!bilao 7"#/on$ A,on! t*# obli!ation) "n(#'ta>#n by t*# NPC "n(#' t*# ECA a) t*# -ay,#nt of all ta@#) t*at t*# !o%#'n,#nt ,ay i,-o)# on Mi'ant$ S"b)#"#ntly t*# M"ni+i-ality of Pa!bilao a))#))#( Mi'ant) '#al -'o-#'ty ta@#) on t*# -o#' -lant an( it) ,a+*in#'i#) in t*# total a,o"nt of P5906.;666$66 fo' t*# -#'io( of 533. to 8666$ T*# M"ni+i-ality of Pa!bilao f"'ni)*#( t*# NPC a +o-y of t*# a))#)),#nt l#tt#'$ T*# NPC ob#+t#( to t*# a))#)),#nt a!ain)t Mi'ant on t*# +lai, t*at it i) #ntitl#( to t*# ta@ #@#,-tion) -'o%i(#( in S#+tion 894 -a'a!'a-*) + an( # of t*# LGC$
ISSE4 Can NPC ")# it) ta@ #@#,-tion "n(#' t*# LGC a!ain)t t*# M"ni+i-ality
RLING4 No$ To )"++#))f"lly +lai, #@#,-tion "n(#' S#+tion 894+ of t*# LGC t*# +lai,ant ,")t -'o%# to #l#,#nt): 5 t*# ,a+*in#'i#) an( #"i-,#nt a'# a+t"ally (i'#+tly an( #@+l")i%#ly ")#( by lo+al at#' (i)t'i+t) an( GOCC) an( 8 t*# lo+al at#' (i)t'i+t) an( GOCC) +lai,in! #@#,-tion ,")t b# #n!a!#( in t*# )"--ly an( (i)t'ib"tion of at#' an(Fo' t*# !#n#'ation an( t'an),i))ion of #l#+t'i+ -o#'$ A) a--li#( to t*# -'#)#nt +a)# t*# GOCC +lai,in! #@#,-tion ,")t b# t*# #ntity a+t"ally (i'#+tly an( #@+l")i%#ly ")in! t*# '#al -'o-#'ti#) an( t*# ")# ,")t b# (#%ot#( to t*# !#n#'ation an( t'an),i))ion of #l#+t'i+ -o#'$ N#it*#' t*# NPC no' Mi'ant )ati)H#) bot* '#"i'#,#nt)$ Alt*o"!* t*# -lant) ,a+*in#'i#) a'# (#%ot#( to t*# !#n#'ation of #l#+t'i+ -o#' by t*# NPC) on a(,i))ion an( a) -'#%io")ly -oint#( o"t Mi'ant a -'i%at# +o'-o'ation ")#) an( o-#'at#) t*#,$ T*at Mi'ant o-#'at#) t*# ,a+*in#'i#) )ol#ly in +o,-lian+# it* t*# ill of t*# NPC only "n(#')+o'#) t*# fa+t t*at
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REAL PROPERTY TAXATION NPC (o#) not a+t"ally (i'#+tly an( #@+l")i%#ly ")# t*#,$ T*# ,a+*in#'i#) ,")t b# a+t"ally (i'#+tly an( #@+l")i%#ly ")#( by t*# GOCC fo' t*# #@#,-tion "n(#' S#+tion 894+ to a--ly$
PROPERTIES EXEMPT "ational Po2er Cororation v. Central Board of ssessment eals, et al. !.R. "o. #%#3%&( & 0anuary $&&*
FACTS4 1i')t P'i%at# Po#' Co'-o'ation 1PCC #nt#'#( into a BOT a!'##,#nt it* National Po#' Co'-o'ation NAPOCOR fo' t*# +on)t'"+tion of t*# Po#' Plant in La Union$ T*# BOT -'o%i(#( t*at Ba"an! P'i%at# Po#' Co'-o'ation BPCC ill b# +'#at#( an( t*# obli!ation) of 1PCC )*all b# -#'fo',#( by it$ 1o' a f## t*# +'#at#( BPCC ill +on%#'t NAPOCOR) )"--li#( (i#)#l into #l#+t'i+ity an( (#li%#' it to NAPOCOR$ T*# OIC of t*# M"ni+i-al A))#)))o') O<+# initially (#+la'#( t*at t*# ,a+*in#'i#) an( #"i-,#nt a'# ta@ #@#,-t b"t t*# P'o%in+ial A))#))o') +an+#ll#( )"+* (#+la'ation )o t*# ,"ni+i-al a))#))o' i))"#( noti+# of a))#)),#nt) to BPCC *i+* a) '#+#i%#( by BPCC on A"!")t . 5330$ NAPOCOR Hl#( a -#tition to (#+la'# ta@ #@#,-tion$ T*# LBAA (#ni#( it an( t*# CBAA (i),i))#( t*# a--#al$ T*# CTA (i),i))#( t*# -#tition fo' '#%i# an( )tat#( t*at BPCC n#%#' +ont#)t#( t*# a))#)),#nt NAPOCOR a) not t*# '#!i)t#'#( on#' of t*# ,a+*in#'i#) an( #"i-,#nt BPCC on) t*# ,a+*in#'i#) an( #"i-,#nt a) -#' t*# BOT an( t*# #@#,-tion "n(#' S#+tion 894+ of t*# LGC (o#) not a--ly to BPCC$ T*") t*i) -#tition$
ISSE4 I) BPCC #@#,-t
RLING4 No$ S#+tion 894 + i) +l#a' an( "na,bi!"o")$ E@#,-t f'o, '#al -'o-#'ty ta@ation a'# all ,a+*in#'i#) an( #"i-,#nt t*at a'# a+t"ally (i'#+tly an( #@+l")i%#ly ")#( fo' lo+al at#' (i)t'i+t) an( !o%#'n,#nt?on#( an( +ont'oll#( +o'-o'ation #n!a!#( in t*# )"--ly an( (i)t'ib"tion of at#' an(Fo' !#n#'ation an( t'an),i))ion of #l#+t'i+ -o#'$ Ta@ation i) t*# '"l# an( #@#,-tion i) t*# #@+#-tion$ T*# '"l# of )t'i+t +on)t'"+tion a) a--li#( in t*i) +a)#$ T*# ,#'# "n(#'ta>in! of NPC "n(#' t*# a!'##,#nt t*at it) )*all b# '#)-on)ibl# fo' t*# -ay,#nt of all '#al #)tat# ta@#) an( a))#)),#nt) (o#) not ")tify t*# #@#,-tion$ T*# -'i%il#!# !'ant#( to NPC (o#) not #@t#n( to
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REAL PROPERTY TAXATION ot*#' #ntiti#)$ NPC a(,itt#( t*at t*# ,a+*in#'i#) an( #"i-,#nt #'# on#( by BPCC$ BPCC *a( +o,-l#t# on#')*i- ba)#( on t*# A!'##,#nt$
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REAL PROPERTY TAXATION PROPERTIES EXEMPT Philiine /isheries 6eveloment uthority v. Central Board of ssessment eals, et al. !.R. "o. #%'&&( #) 6ecember $&#&
FACTS4 P*ili--in# 1i)*#'i#) D#%#lo-,#nt A"t*o'ity P1DA on#( t*# Iloilo 1i)*in! Po't Co,-l#@ I1PC *i+* a) on '#+lai,#( lan( an( +on)i)t#( of a b'#a>at#' lan(in! "ay at#' an( f"#l oil )"--ly )y)t#, '#f'i!#'ation b"il(in! ,a'>#t *all an( a ,"ni+i-al )*#($ P#tition#' t*#n l#a)#( -o'tion) of t*# I1PC to -'i%at# H',) #n!a!#( in t*# H)*in! b")in#))$ Iloilo +ity t*#n a))#))#( t*# #nti'# I1PC fo' R#al P'o-#'ty Ta@$
ISSE4 I) t*# #nti'#ty of t*# I1PC )"b#+t to t*# R#al P'o-#'ty Ta@
RLING4 No$ T*# R#al P'o-#'ty Ta@ liability of t*# I1PC i) only on -o'tion) l#a)#( o"t to -'i%at# #ntiti#)$ P1DA i) not a GOCC b"t i) a+t"ally an in)t'",#ntality of t*# national !o%#'n,#nt #@#,-t f'o, R#al P'o-#'ty Ta@$ Gi%#n t*i) it ill only b# )"b#+t to R#al P'o-#'ty Ta@ on t*# -o'tion) of t*# I1PC *i+* i) l#a)#( to -'i%at# #ntiti#)$ It i) not a GOCC )in+# a GOCC ,")t )ati)fy to '#"i'#,#nt): i +a-ital )to+> (i%i(#( into )*a'#) an( ii a"t*o'i/#( to (i)t'ib"t# (i%i(#n()F-'oHt)$ P1DA (o#) *a%# +a-ital )to+> b"t t*# )a,# i) not (i%i(#( into )*a'#) an( n#it*#' i) it a non?)to+> +o'-o'ation b#+a")# it (o#) not *a%# ,#,b#')$
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REAL PROPERTY TAXATION PROPERTIES EXEMPT 5he City of Pasig v. Reublic of the Philiines !.R. "o. #')&$( $3 ugust $&##
FACTS4 Mi(?Pa)i! Lan( D#%#lo-,#nt Co'-o'ation MPLDC on#( to -a'+#l) of lan( )it"at#( in Pa)i! City$ Po'tion) of t*# -'o-#'ti#) a'# l#a)#( to (iJ#'#nt b")in#)) #)tabli)*,#nt)$ In 530; t*# '#!i)t#'#( on#' of MPLDC 2o)# Y$ Ca,-o) Ca,-o) %ol"nta'ily )"''#n(#'#( MPLDC to t*# R#-"bli+ of t*# P*ili--in#)$ S"b)#"#ntly t*# Pa)i! City A))#))o') O<+# )#nt MPLDC to noti+#) of ta@ (#lin"#n+y fo' it) fail"'# to -ay '#al -'o-#'ty ta@ on t*# -'o-#'ti#) fo' t*# -#'io( 53.3 to 8665 totalin! P8;00$0;$ In(#-#n(#nt R#alty Co'-o'ation) IRC P'#)i(#nt E'n#)to R$2alan(oni2alan(oni an( T'#a)"'#' Ro)a'io Ra/on info',#( t*# Pa)i! City T'#a)"'#' t*at t*# ta@ fo' t*# -#'io( 53.3 to 530; *a( b##n -ai( an( t*at t*# -'o-#'ti#) #'# #@#,-t f'o, ta@ b#!innin! 530.$ In l#tt#') (at#( 56 2"ly 8669 an( 0 2an"a'y 8664 t*# Pa)i! City T'#a)"'#' info',#( MPLDC an( IRC t*at t*# -'o-#'ti#) #'# not #@#,-t f'o, ta@$
ISSE4 Di( t*# lo#' +o"'t) #'' in o'(#'in! Pa)i! City to a))#)) an( +oll#+t '#al -'o-#'ty ta@ f'o, t*# l#))##) of t*# -'o-#'ti#)
RLING4 No$ S#+tion 894a of R#-"bli+ A+t No$ .5;6 )tat#) t*at -'o-#'ti#) on#( by t*# R#-"bli+ of t*# P*ili--in#) a'# #@#,-t f'o, '#al -'o-#'ty ta@ #@+#-t *#n t*# b#n#H+ial ")# t*#'#of *a) b##n !'ant#( fo' +on)i(#'ation o' ot*#'i)# to a ta@abl# -#')on$ In t*# -'#)#nt +a)# t*# -a'+#l) of lan( a'# not -'o-#'ti#) of -"bli+ (o,inion b#+a")# t*#y a'# not int#n(#( fo' -"bli+ ")# )"+* a) 'oa() +anal) 'i%#') to''#nt) -o't) an( b'i(!#) +on)t'"+t#( by t*# Stat# ban>) )*o'#) 'oa()t#a()$ N#it*#' a'# t*#y int#n(#( fo' )o,# -"bli+ )#'%i+# o' fo' t*# (#%#lo-,#nt of t*# national #alt*$ MPLDC l#a)#) -o'tion) of t*# -'o-#'ti#) to (iJ#'#nt b")in#)) #)tabli)*,#nt)$ T*") t*# -o'tion) of t*# -'o-#'ti#) l#a)#( to ta@abl# #ntiti#) a'# not only )"b#+t to '#al #)tat# ta@ t*#y +an al)o b# )ol( at -"bli+ a"+tion to )ati)fy t*# ta@ (#lin"#n+y$
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REAL PROPERTY TAXATION !HO ARE LIABLE FOR REAL PROPERTY TAXES' 5estate Estate of Concordia 5. Lim v., 5he City of Manila !.R. "o. *&1*( $# /ebruary #**&
FACTS4 T*# lat# Con+o'(ia Li, obtain#( a '#al #)tat# loan f'o, t*# Go%#'n,#nt S#'%i+# In)"'an+# Sy)t#, GSIS )#+"'#( by a ,o't!a!# +on)tit"t#( on to -a'+#l) of lan( it* a t*'##?)to'y b"il(in! t*#'#on$ *#n Li, fail#( to -ay t*# loan t*# ,o't!a!# a) #@t'a?"(i+ially fo'#+lo)#( an( t*# )"b#+t -'o-#'ti#) )ol( at -"bli+ a"+tion$ T*# GSIS b#in! t*# *i!*#)t bi((#' bo"!*t t*# -'o-#'ti#)$ U-on Li,) fail"'# to #@#'+i)# *#' 'i!*t of '#(#,-tion t*# titl#) to t*# -'o-#'ti#) #'# +on)oli(at#( in fa%o' of t*# GSIS in 53..$ o#%#' -"')"ant to a R#)ol"tion of t*# Boa'( of T'")t##) of t*# GSIS t*# #)tat# of Li, a) allo#( to '#-"'+*a)# t*# fo'#+lo)#( -'o-#'ti#)$ T*") a D##( of Ab)ol"t# Sal# a) #@#+"t#($ T*# City T'#a)"'#' of Manila '#"i'#( t*# E)tat# to -ay t*# '#al #)tat# ta@#) ("# on t*# -'o-#'ti#) fo' t*# y#a') 53.. 53.0 an( t*# H')t "a't#' of 53.3 in b#fo'# t*# titl#) +o"l( b# t'an)f#''#( to t*# E)tat#$ T*# latt#' -ai( t*# a,o"nt "n(#' -'ot#)t$
ISSE4 I) t*# #)tat# liabl# fo' t*# "n-ai( '#al #)tat# ta@#)
RLING4 No$ T*# +o"'t *#l( t*at t*# #)tat# i) not liabl# to -ay t*# '#al -'o-#'ty ta@ ("# fo' t*# y#a') 53.. 53.0 an( H')t "a't#' of 53.3$ T*# '#a)on b#in! i) t*at to i,-o)# t*# '#al -'o-#'ty ta@ on t*# #)tat# *i+* a) n#it*#' t*# on#' no' t*# b#n#H+ial ")#' of t*# -'o-#'ty ("'in! t*# (#)i!nat#( -#'io() o"l( not only b# +ont'a'y to la b"t al)o "n")t$ T*# -ay,#nt) ,a(# by t*# #)tat# +annot b# +on)t'"#( to b# an a(,i))ion of a ta@ liability )in+# t*#y #'# -ai( "n(#' -'ot#)t an( #'# (on# only in +o,-lian+# it* on# of t*# '#"i'#,#nt) fo' t*# +on)",,ation of t*# )al# a) (i'#+t#( by t*# City T'#a)"'#' of Manila$ #n+# t*# ta@ a))#))#( an( +oll#+t#( f'o, t*# -laintiJ? a--#llant) i) not %ali( an( a '#f"n( by t*# City !o%#'n,#nt i) in o'(#'$
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REAL PROPERTY TAXATION !HO ARE LIABLE FOR REAL PROPERTY TAXES' !overnment Service -nsurance System v. 5he City 5reasurer and City ssessor of the City of Manila !.R. "o. #'1$3$( $ 6ecember $&&*
FACTS4 Go%#'n,#nt S#'%i+# In)"'an+# Sy)t#, GSIS i) t*# on#' of to -a'+#l) of lan( on# i) t*# Vati!ba> -'o-#'ty *il# t*# ot*#' a) t*# Con+#-+ion?A''o+#'o) P'o-#ty$ Titl# to t*# Con+#-+ion?A''o+#'o) -'o-#'ty a) t'an)f#''#( to t*# 2"(i+ia'y in 866 -"')"ant to P'o+la,ation No 99$ bot* t*# GSIS an( t*# M#TC of Manila o++"-y t*# Con+#-+ion?A''o+#'o) -'o-#'ty *il# t*# Vati!ba> -'o-#'ty a) l#a)#( to Manila ot#l Co'-o'ation MC$ In 8668 t*# City T'#a)"'#' of Manila )#nt a l#tt#' to t*# GSIS info',in! it of t*# "n-ai( '#al -'o-#'ty ta@#) ("# on t*# abo%#,#ntion#( -'o-#'ti#) fo' t*# y#a') 5338 "ntil 8668$ T*# )ai( l#tt#' +ontain#( a a'nin! t*at t*# -'o-#'ti#) )*all b# in+l"(#( in t*# -"bli+ a"+tion )+*#("l#( in O+tob#' 8668 fo' b#in! (#lin"#nt )*o"l( t*# "n-ai( ta@#) '#,ain "n)#ttl#( b#fo'# t*at (at#$
ISSE4 I) GSIS liabl# fo' -ay,#nt of '#al -'o-#'ty ta@#) on t*# -'o-#'ty it l#a)#( to a ta@abl# #ntity
RLING4 No$ S#+tion 599 an( 894 of t*# LGC *#n ta>#n to!#t*#' allo t*# R#-"bli+ to !'ant t*# b#n#H+ial ")# of it) -'o-#'ti#) to an a!#n+y o' in)t'",#ntality of t*# national !o%#'n,#nt$ S"+* !'ant (o#) not n#+#))a'ily '#)"lt in t*# lo)) of t*# ta@ #@#,-tion$ T*# ta@ #@#,-tion t*# -'o-#'ty of t*# R#-"bli+ o' it) in)t'",#ntality +a''i#) +#a)#) only if a) )tat#( in S#+ 894 a of t*# LGC b#n#H+ial ")# t*#'#of *a) b##n !'ant#( fo' a +on)i(#'ation o' ot*#'i)# to a ta@abl# -#')on$ T*# GSIS a) a !o%#'n,#nt #ntity i) not a ta@abl# "'i(i+al -#')on "n(#' S#+ 599 o of t*# LGC$ o#%#' t*# GSIS lo)t t*at )tat") it* '#)-#+t to t*# Vati!ba> -'o-#'ty *#n it l#a)#( t*# )a,# to MC a ta@abl# -#')on$ T*# a))#)),#nt a) '#!a'() t*# Vati!ba> -'o-#'ty i) %ali( in)ofa' a) )ai( ta@ (#lin"#n+y i) +on+#'n#( o%#' )ai( -'o-#'ty$ A) (#+la'#( in t*# +a)# of T#)tat# E)tat# of Con+o'(ia Li, t*# "n-ai( ta@ atta+*#) to t*# -'o-#'ty an( i) +*a'!#abl# a!ain)t t*# ta@abl# -#')on *o *a( a+t"al o' b#n#H+ial ")# an( -o))#))ion of it '#!a'(l#)) of *#t*#' *# i) t*#on#'$ B#in! in -o))#))ion an( a+t"al ")# of t*# Vati!ba> -'o-#'ty MC i) liabl# fo' t*# '#alty ta@#) a))#))#( f'o, 5338 to 8668$
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REAL PROPERTY TAXATION
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REAL PROPERTY TAXATION PROCE"RE IN REAL PROPERTY TAXATION 0aime C. Loe+ v. 5he City of Manila G$R$ No$ 58.593 53 1#b'"a'y 5333
FACTS4 it* t*# i,-l#,#ntation of Manila O'(inan+# No$ .034 t*# ta@ on t*# lan( on#( by t*# 2ai,# C$ Lo-#/ Lo-#/ a) in+'#a)#( by H%# *"n('#( #i!*ty -#'+#nt 06$ it* '#)-#+t to t*# i,-'o%#,#nt on Lo-#/) -'o-#'ty t*# ta@ in+'#a)#( by to *"n('#( Hfty -#'+#nt 86$ A) a +on)#"#n+# of t*#)# in+'#a)#) Lo-#/ Hl#( a )-#+ial -'o+##(in! fo' t*# (#+la'ation of n"llity of t*# City of Manila O'(inan+# No$ .034 fo' b#in! "n")t #@+#))i%# o--'#))i%# o' +onH)+ato'y$ Lat#' Manila O'(inan+# No$ .36 too> #J#+t '#("+in! by Hfty -#'+#nt 6 t*# a))#)),#nt l#%#l) (#-#n(in! on t*# ")# of -'o-#'ty #$!$ '#)i(#ntial +o,,#'+ial fo' t*# +o,-"tation of ta@ ("#$ D#)-it# t*# a,#n(,#nt b'o"!*t abo"t by Manila O'(inan+# No$ .36 t*# +ont'o%#')y -'o+##(#($ A,on! t*# a'!",#nt) of t*# Lo-#/ i) t*at S#+tion 858 of t*# LGC a) not follo#( *i+* -'o*ibit) t*# !#n#'al '#%i)ion of '#al -'o-#'ty a))#)),#nt b#fo'# t*# a--'o%al of t*# )+*#("l# of t*# fai' ,a'>#t %al"#)$ T*") t*# all#!#( '#%i)ion of '#al -'o-#'ty a))#)),#nt in 533 i) ill#!al$
ISSE4 a) t*#'# +o,-lian+# it* S#+tion 858 of t*# LGC
RLING4 Y#)$ Ba)#( on t*# #%i(#n+# -'#)#nt#( by t*# -a'ti#) t*# )t#-) to b# follo#( fo' t*# ,an(ato'y +on("+t of G#n#'al R#%i)ion of R#al P'o-#'ty a))#)),#nt) -"')"ant to t*# -'o%i)ion of S#+$ 853 of t*# LGC a'# a) follo): 5 T*# -'#-a'ation of S+*#("l# of 1ai' Ma'>#t =al"#) an( 8 T*# #na+t,#nt of O'(inan+#): a l#%yin! an ann"al a( %alo'#, ta@ on '#al -'o-#'ty an( an a((itional ta@ a++'"in! to t*# SE1 b H@in! t*# a))#)),#nt l#%#l) to b# a--li#( to t*# ,a'>#t %al"#) of '#al -'o-#'ti#) + -'o%i(in! n#+#))a'y a--'o-'iation to (#f'ay #@-#n)#) in+i(#nt to !#n#'al '#%i)ion of '#al -'o-#'ty a))#)),#nt) an( ( a(o-tin! t*# S+*#("l# of 1ai' Ma'>#t =al"#) -'#-a'#( by t*# a))#))o')$ T*# -'#-a'ation of fai' ,a'>#t %al"#) a) a -'#li,ina'y )t#- in t*# +on("+t of !#n#'al '#%i)ion a) )#t fo't* in S#+tion 858 of t*# LGC to it:
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REAL PROPERTY TAXATION 5 T*# +ity o' ,"ni+i-al a))#))o' )*all -'#-a'# a )+*#("l# of fai' ,a'>#t %al"#) fo' t*# (iJ#'#nt +la))#) of '#al -'o-#'ty )it"at#( in t*#i' '#)-#+ti%# Lo+al Go%#'n,#nt Unit) fo' t*# #na+t,#nt of an o'(inan+# by t*# )an!!"nian +on+#'n#( an( 8 T*# )+*#("l# of fai' ,a'>#t %al"#) )*all b# -"bli)*#( in a n#)-a-#' of !#n#'al +i'+"lation in t*# -'o%in+# +ity o' ,"ni+i-ality +on+#'n#( o' t*# -o)tin! in t*# -'o%in+ial +a-itol o' ot*#' -la+#) a) '#"i'#( by la$ It a) +l#a' f'o, t*# '#+o'() t*at t*# City A))#))o' -'#-a'#( t*# fai' ,a'>#t %al"#) of '#al -'o-#'ti#) an( in -'#-a'ation t*#'#of )*# +on)i(#'#( t*# fai' ,a'>#t %al"#) -'#-a'#( in t*# +al#n(a' y#a' 5338$ U-on t*at ba)i) t*# City A))#))o') O<+# "-(at#( t*# )+*#("l# fo' t*# y#a' 533$ In fa+t t*# initial )+*#("l# of fai' ,a'>#t %al"#) of '#al -'o-#'ti#) )*o#( an in+'#a)# in '#al #)tat# +o)t) *i+* 'an!#) f'o, ;66 ? 9996 o%#' t*# %al"#) (#t#',in#( in t*# y#a' 53.3$ o#%#' aft#' a +a'#f"l )t"(y on t*# ,o%#,#nt of -'i+#) M')$ La(#'a) #%#nt"ally lo#'#( t*# a%#'a!# in+'#a)# to 5686$ T*#'#aft#' t*# -'o-o)#( o'(inan+# it* t*# )+*#("l# of t*# fai' ,a'>#t %al"#) of '#al -'o-#'ti#) a) -"bli)*#( in t*# Manila Stan(a'( on O+tob#' 80 533 an( t*# Balita on No%#,b#' 5 533$ Un(#' t*# +i'+",)tan+#) of t*i) +a)# t*#'# a) +o,-lian+# it* t*# '#"i'#,#nt -'o%i(#( "n(#' S#+$ 858 of R$A$ .5;6$
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REAL PROPERTY TAXATION PROCE"RE IN REAL PROPERTY TAXATION )V-+-:6 ? A99*9993 ntonio P. Callanta, et al. v. 78ce of the 7mbudsman and the City !overnment of Cebu !.R. "os. ##)$)A%3( & 0anuary #**'
FACTS4 In )#%#'al )i,ila'ly o'(#( l#tt#'W+o,-laint) t*# City )i,"ltan#o")ly Hl#( +'i,inal an( a(,ini)t'ati%# +*a'!#) a!ain)t t*# o<+#') an( )taJ of t*# City A))#))o') O<+# fo' %iolation) of S#+tion 56; of t*# R#al P'o-#'ty Ta@ Co(# fo' !'o)) n#!li!#n+# o' illf"l "n(#'a))#)),#nt of '#al -'o-#'ti#) it*in t*# +ity) ta@in! "'i)(i+tion an( fo' %iolation of S#+tion 9 # of R$A$ 9653 ot*#'i)# >non a) t*# “(nti*Graft and Corru!t Praties (t,” fo' t*# a+t of +a")in! "n("# in"'y to t*# City Go%#'n,#nt by !i%in! -'i%at# -#')on) "na''ant#( b#n#Ht) a(%anta!#) o' -'#f#'#n+#) in t*# (i)+*a'!# of t*#i' o<+ial an( a(,ini)t'ati%# f"n+tion) t*'o"!* ,anif#)t -a'tiality #%i(#nt ba( fait* o' !'o)) in#@+")abl# n#!li!#n+# by '#a))#))in! t*# '#al -'o-#'ti#) of ta@-ay#') it*o"t any a"t*o'ity *at)o#%#' t*#'#by '#)"ltin! in t*# '#("+tion of ta@ a))#)),#nt) to t*# -'#"(i+# of t*# +ity !o%#'n,#nt
ISSE4 Can t*# o<+ial) an( #,-loy##) of t*# O<+# of t*# City A))#))o' '#("+# t*# n# a))#))#( %al"#) of '#al -'o-#'ti#) "-on '#"#)t) of t*# aJ#+t#( -'o-#'ty on#')
RLING4 No$ Callanta #t al$ an+*o' t*# %ali(ity of t*#i' a+t) "-on t*# ab)#n+# of a )-#+iH+ -'o%i)ion of la #@-'#))ly -'o*ibitin! t*# a))#))o' f'o, ,a>in! a(")t,#nt) o' +o''#+tion) in t*# a))#)),#nt of '#al -'o-#'ti#) an( "-on t*# lon!W)tan(in! -'a+ti+# of t*# +ity a))#))o') o<+# in ,a>in! )"+* a(")t,#nt)F+o''#+tion) b#li#%#( in !oo( fait* to b# )an+tion#( "n(#' S#+tion 88 of PD 4;4$ T*i) i) b#'#ft of any ,#'it$ Un(#' t*# -'o+#("'# t*# i))"an+# of a noti+# of a))#)),#nt by t*# lo+al a))#))o' )*all b# *i) la)t a+tion on a -a'ti+"la' a))#)),#nt$ On t*# )i(# of t*# -'o-#'ty on#' it i) t*i) la)t a+tion *i+* !i%#) *i, t*# 'i!*t to a--#al to t*# Lo+al Boa'( of A))#)),#nt A--#al)$ T*# abo%# -'o+#("'# al)o (o#) not !'ant t*# -'o-#'ty on#' t*# '#,#(y of Hlin! a ,otion fo' '#+on)i(#'ation b#fo'# t*# lo+al a))#))o'$ T*# a+t of Callanta #t al$ in -'o%i(in! t*# +o''#)-on(in! noti+#) of a))#)),#nt t*# +*an+# fo' t*# -'o-#'ty on#') +on+#'n#( to Hl# a ,otion fo' '#+on)i(#'ation an( fo' a+tin! on t*# ,otion) Hl#( i) not in a++o'(an+#
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REAL PROPERTY TAXATION it* la an( in #@+#)) of t*#i' a"t*o'ity an( t*#'#fo'# +on)tit"t#) "lt'a %i'#) a+t)$
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REAL PROPERTY TAXATION REME"IES OF THE GOVERNMENT )C6*69 8* A99*99>*63 Manila Electric Comany v. "elia . Barlis !.R "o. ##3$#( # /ebruary $&&#
FACTS4 On# of t*# noti+#) )#nt to Manila El#+t'i+ Co,-any MERALCO by N#lia Ba'li) Ba'li) )-#+iH+ally -'o%i(#) t*# folloin! (#+la'ation: “)naasahan !o namin na di ninyo i!ag+a+alang bahala ang !atal astas na ito at ang !agbabayad ng nabangit na bu+is sa lalong madaling !anahon. )!inaaalaala !o lamang ang sinomang mag!abaya o mag-autang ng bu+is ng malu+at ay isusubasta (ution Sale/ ng Pamahalaan ang inyong ariarian ng sangayon sa batas. Subalit -ung -ayo naman !o ay bayad na, i!a-ita lamang ang -atibayan ng !agbabayad 01ial Reei!t/at i!ag+alangbahala ang !atalastas na ito. “ MERALCO "#)tion) t*# Hn(in!) of t*# +o"'t t*at *at a) )#nt to it by fo',#' M"ni+i-al t'#a)"'#') #'# t*# ta@ a))#)),#nt noti+#) +ont#,-lat#( by la an( not ,#'# +oll#+tion noti+#)$
ISSE4 I) t*# noti+# )#nt by Ba'li) a %ali( noti+# of a))#)),#nt
RLING4 No$ A noti+# of a))#)),#nt a) -'o%i(#( fo' in t*# R#al P'o-#'ty Ta@ Co(# )*o"l( #J#+ti%#ly info', t*# ta@-ay#' of t*# %al"# of a )-#+iH+ -'o-#'ty o' -'o-o'tion t*#'#of )"b#+t to ta@ in+l"(in! t*# (i)+o%#'y li)tin! +la))iH+ation an( a--'ai)al of -'o-#'ti#)$ T*# S#-t#,b#' 9 530; an( O+tob#' 95 5303 noti+#) (o not +ontain t*# #))#ntial info',ation t*at a noti+# of a))#)),#nt ,")t )-#+ify na,#ly t*# %al"# of a )-#+iH+ -'o-#'ty o' -'o-o'tion t*#'#of *i+* i) b#in! ta@#( no' (o#) it )tat# t*# (i)+o%#'y li)tin! +la))iH+ation an( a--'ai)al of t*# -'o-#'ty )"b#+t to ta@ation$ In fa+t t*# t#no' of t*# noti+#) b#)-#a>) an int#ntion to +oll#+t "n-ai( ta@#) t*") t*# '#,in(#' to t*# ta@-ay#' t*at t*# fail"'# to -ay t*# ta@#) )*all a"t*o'i/# t*# !o%#'n,#nt to a"+tion oJ t*# -'o-#'ti#) )"b#+t to ta@#) o' in t*# o'() of t*# noti+# QI-inaaala?ala -o la,an! an! )ino ,an! ,a!-abaya o ,a!>a"tan! n! b"i) n! ,al"at ay i)")"ba)ta A"+tion Sal# n! -a,a*alaan an! inyon! a'i?a'ian n! naaayon )a bata)$Q
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REAL PROPERTY TAXATION REME"IES OF THE GOVERNMENT )!8 :9 E6:+*/ 8* N:;* A99*99>*6'3 ntonio 5alusan and Celia 5alusan v. Herminigildo 5ayag and 0uan Hernande+ !.R. "o. #1*'( 3 ril $&&#
FACTS4 Antonio Tal")an an( C#lia Tal")an S-o")#) Tal")an bo"!*t a -'o-#'ty +o%#'#( by Con(o,ini", C#'tiH+at# of Titl# No$ ;5 f'o, it) fo',#' on#' Elia) I,-#'ial I,-#'ial a) #%i(#n+#( by a D##( of Ab)ol"t# Sal#$ On O+tob#' 5 530 t*# City T'#a)"'#' of Ba!"io City 'ot# a l#tt#' to t*# fo',#' on#' I,-#'ial info',in! *i, t*at t*# abo%# (#)+'ib#( -'o-#'ty o"l( b# )ol( at -"bli+ a"+tion on D#+#,b#' 3 530 in o'(#' to )ati)fy t*# (#lin"#nt '#al #)tat# ta@#) -#nalti#) an( +o)t of )al# an( (#,an(#( -ay,#nt of t*# )", of P4693$06 '#-'#)#ntin! total ta@#) ("# an( -#nalti#)$ o#%#' I,-#'ial an( *i) #nti'# fa,ily #,i!'at#( to A")t'alia in 53.4$ T*# -'o-#'ty a) )ol( to #',ini!il(o Taya! Taya! fo' P4466$66 it*o"t any noti+# to t*# fo',#' on#' t*#'#of o' to S-o")#) Tal")an$ A Hnal bill of )al# a) lat#' i))"#( in fa%o' of Taya!$ S-o")#) Tal")an a))#'t t*at t*# )al# %iolat#( P$D$ 4;4 *i+* '#"i'#) -"bli+ation an( t*at *# a) n#%#' -#')onally notiH#( of t*# )a,#$
ISSE4 I) t*# a"+tion )al# %ali( (#)-it# no noti+# an( -"bli+ation to t*# n# on#' *o fail#( to '#!i)t#' t*# -'o-#'ty in t*# R#!i)t'y of D##()
RLING4 Y#)$ In t*# -'#)#nt +a)# t*# noti+# of (#lin"#n+y a) )#nt by '#!i)t#'#( ,ail to t*# -#',an#nt a(('#)) of t*# '#!i)t#'#( on#' in Manila$ In t*at noti+# t*# +ity t'#a)"'#' of Ba!"io City (i'#+t#( *i, to )#ttl# t*# +*a'!#) i,,#(iat#ly an( to -'ot#+t *i) int#'#)t in t*# -'o-#'ty$ Un(#' t*# +i'+",)tan+#) # *ol( t*at t*# noti+# )#nt by '#!i)t#'#( ,ail a(#"at#ly -'ot#+t#( t*# 'i!*t) of t*# ta@-ay#' *o a) t*# '#!i)t#'#( on#' of t*# +on(o,ini", "nit$ 1o' -"'-o)#) of t*# '#al -'o-#'ty ta@ t*# '#!i)t#'#( on#' of t*# -'o-#'ty i) (##,#( t*# ta@-ay#'$ #n+# only t*# '#!i)t#'#( on#' i) #ntitl#( to a noti+# of ta@ (#lin"#n+y an( ot*#' -'o+##(in!) '#lati%# to t*# ta@ )al#$ Not b#in! '#!i)t#'#( on#') of t*# -'o-#'ty -#tition#') +annot +lai, to *a%# b##n (#-'i%#( of )"+* noti+#$ In fa+t t*#y #'# not #ntitl#( to it$
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REAL PROPERTY TAXATION
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )S*;:6 1%7, LGC3 /ran:lin M. 6rilon v. lfredo Lim, et al !.R. "o. ##$3*%( 3 ugust #**3
FACTS4 S#+tion 50. of t*# LGC )tat#) t*# -'o+#("'# fo' t*# #J#+ti%ity of ta@ o'(inan+#) *#'# ,an(ato'y -"bli+ *#a'in!) ,")t b# (on#$ It al)o -'o%i(#) t*at "#)tion) on t*# +on)tit"tionality of )"+* o'(inan+#) ,ay b# a--#al#( to t*# S#+'#ta'y of 2")ti+#$ P"')"ant to t*i) t*# %ali(ity of O'(inan+# No$ ..34 o' t*# Manila R#%#n"# Co(# a) "#)tion#($ In (#+la'in! it n"ll an( %oi( S#+'#ta'y 1'an>lin M$ D'ilon fo"n( o"t t*at t*#'# a) non?+o,-lian+# it* t*# -'#)+'ib#( -'o+#("'# "n(#' S#+tion 50. of t*# LGC$ In a P#tition fo' C#'tio'a'i t*# RTC of Manila )")tain#( t*# %ali(ity of t*# o'(inan+# an( (#+la'#( S#+tion 50. "n+on)tit"tional fo' !i%in! t*# S#+'#ta'y of 2")ti+# t*# -o#' of +ont'ol o%#' lo+al !o%#'n,#nt) *il# t*# Con)tit"tion only +onf#') on t*# P'#)i(#nt t*# -o#' of )"-#'%i)ion o%#' t*#,$
ISSE4 I) t*# a--#al to t*# S#+'#ta'y of 2")ti+# on t*# +on)tit"tionality of ta@ o'(inan+#) l#!al
RLING4 Y#)$ S#+tion 50. i) +on)tit"tional a) it ,#'#ly a"t*o'i/#) t*# S#+'#ta'y of 2")ti+# to '#%i# only t*# +on)tit"tionality o' l#!ality of t*# ta@ o'(inan+# an( if a''ant#( to '#%o># it on #it*#' o' bot* of t*#)# !'o"n()$ *#n *# alt#') o' ,o(iH#) o' )#t) a)i(# a ta@ o'(inan+# *# i) not al)o -#',itt#( to )"b)tit"t# *i) on "(!,#nt fo' t*# "(!,#nt of t*# lo+al !o%#'n,#nt t*at #na+t#( t*# ,#a)"'#$ S#+'#ta'y D'ilon (i( )#t a)i(# t*# Manila R#%#n"# Co(# b"t *# (i( not '#-la+# it it* *i) on %#')ion of *at t*# Co(# )*o"l( b#$ # (i( not -'ono"n+# t*# o'(inan+# "ni)# o' "n'#a)onabl# a) a ba)i) fo' it) ann"l,#nt$ T*i) a) an a+t not of +ont'ol b"t of ,#'# )"-#'%i)ion$
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )S*;:6 1%7, LGC3 ntonio . Reyes, et al. v. 5he Court of eals, et al. !R "o. ##'$( #& 6ecember #***
FACTS4 T*# San!!"nian! Bayan of San 2"an M#t'o Manila i,-l#,#nt#( )#%#'al ta@ o'(inan+#) o'(inan+#)$ S"b)#"#ntly Antonio R#y#) #t al$ Hl#( an a--#al it* t*# D#-a't,#nt of 2")ti+# a))ailin! t*# +on)tit"tionality of t*#)# ta@ o'(inan+#) all#!#(ly b#+a")# t*#y #'# -'o,"l!at#( it*o"t -'#%io") -"bli+ *#a'in!) t*#'#by +on)tit"tin! (#-'i%ation of -'o-#'ty it*o"t ("# -'o+#)) of la$ o#%#' t*# )a,# a) (i),i))#($
ISSE4 A'# t*# a))ail#( o'(inan+#) %ali(
RLING4 Y#)$ R#y#) #t al$ *a%# not -'o%#( in t*# +a)# b#fo'# ") t*at t*# San!!"nian! Bayan of San 2"an fail#( to +on("+t t*# '#"i'#( -"bli+ *#a'in!) b#fo'# t*# #na+t,#nt of O'(inan+#) 0. 3 35 566 an( 565$ Alt*o"!* t*# San!!"nian *a( t*# +ont'ol of '#+o'() o' b#tt#' ,#an) of -'oof '#!a'(in! t*# fa+t) all#!#( -#tition#') a'# not '#li#%#( f'o, t*# b"'(#n of -'o%in! t*#i' a%#',#nt)$ P'oof t*at -"bli+ *#a'in!) #'# not *#l( fall) on t*# -#tition#') )*o"l(#')$ 1o' failin! to (i)+*a'!# t*at b"'(#n t*#i' -#tition a) -'o-#'ly (i),i))#($ 1o' t*# -"'-o)# of )#+"'in! +#'tainty *#'# (o"bt o"l( b# intol#'abl# it i) a !#n#'al '"l# t*at t*# '#!"la'ity of t*# #na+t,#nt of an o<+ially -'o,"l!at#( )tat"t# o' o'(inan+# ,ay not b# i,-#a+*#( by -a'ol #%i(#n+# o' o'al t#)ti,ony #it*#' of in(i%i("al o<+#') an( ,#,b#') o' of )t'an!#') *o ,ay b# int#'#)t#( in n"llifyin! l#!i)lati%# a+tion$ T*#)# '"l#) )"--l#,#nt t*# -'#)",-tion in fa%o' of t*# '#!"la'ity of o<+ial +on("+t *i+* # *a%# "-*#l( '#-#at#(ly ab)#nt a +l#a' )*oin! to t*# +ont'a'y$
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )S*;:6 1%7, LGC3 Hagonoy Mar:et 9endor ssociation v. 5he Municiality of Hagonoy G$R$ No$ 59.;85 0 A"!")t 8665
FACTS4 T*# San!!"nian! Bayan of a!onoy B"la+an #na+t#( an o'(inan+# Va"t")an Bl!$ 80 *i+* in+'#a)#( t*# )tall '#ntal) of t*# ,a'>#t %#n(o') in a!onoy$ A'ti+l# 9 -'o%i(#( t*at it )*all ta># #J#+t "-on a--'o%al$ T*# )"b#+t o'(inan+# a) -o)t#( f'o, No%#,b#' 4?8 533;$ In t*# la)t ##> of No%#,b#' 533. t*# a!onoy Ma'>#t =#n(o' A))o+iation) M=A ,#,b#') #'# -#')onally !i%#n +o-i#) of t*# a--'o%#( O'(inan+# an( #'# info',#( t*at it )*all b# #nfo'+#( in 2an"a'y 5330$ On D#+#,b#' 0 533. t*# M=A) P'#)i(#nt Hl#( an a--#al it* t*# S#+'#ta'y of 2")ti+# a))ailin! t*# +on)tit"tionality of t*# ta@ o'(inan+#$ M=A +lai,#( it a) "naa'# of t*# -o)tin! of t*# o'(inan+#$ T*# M"ni+i-ality o--o)#( +ont#n(#( t*at t*# o'(inan+# too> #J#+t on O+tob#' ; 533; an( t*at t*# o'(inan+# a) a--'o%#( a) -o)t#( a) '#"i'#( by la$ #n+# it a) -oint#( o"t t*at M=A) a--#al ,a(# o%#' a y#a' lat#' a) al'#a(y ti,#?ba''#($ T*# S#+'#ta'y of 2")ti+# (i),i))#( t*# a--#al on t*# !'o"n( t*at it a) Hl#( o"t of ti,# )-#+iH+ally b#yon( t*i'ty 96 (ay) f'o, t*# #J#+ti%ity of t*# O'(inan+# on O+tob#' 5 533; a) -'#)+'ib#( "n(#' S#+tion 50. of t*# LGC$ Citin! t*# +a)# of "a2ada vs. "uvera t*# S#+'#ta'y of 2")ti+# *#l( t*at t*# (at# of #J#+ti%ity of t*# )"b#+t o'(inan+# '#t'oa+t#( to t*# (at# of it) a--'o%al in O+tob#' 533; aft#' t*# '#"i'#( -"bli+ation o' -o)tin! *a) b##n +o,-li#( it* -"')"ant to S#+tion 9 of )ai( o'(inan+#$
ISSE4 a) t*# a--#al ,a(# by t*# M=A it* t*# S#+'#ta'y of 2")ti+# i) ti,#?ba''#(
RLING4 Y#)$ S#+tion 50. of t*# LGC '#"i'#) t*at an a--#al of a ta@ o'(inan+# o' '#%#n"# ,#a)"'# )*o"l( b# ,a(# to t*# S#+'#ta'y of 2")ti+# it*in 96 (ay) f'o, #J#+ti%ity of t*# o'(inan+# an( #%#n ("'in! it) -#n(#n+y t*# #J#+ti%ity of t*# a))ail#( o'(inan+# )*all not b# )")-#n(#($ In t*# +a)# at ba' M"ni+i-al O'(inan+# No$ 80 too> #J#+t in O+tob#' 533;$ M=A Hl#( it) a--#al only in D#+#,b#' 533. ,o'# t*an a y#a' aft#' t*# #J#+ti%ity of t*# o'(inan+# in 533;$ Cl#a'ly t*# S#+'#ta'y of 2")ti+# +o''#+tly (i),i))#( it fo' b#in! ti,#?ba''#($ At t*i) -oint it i) a-'o-o) to
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REAL PROPERTY TAXATION )tat# t*at t*# ti,#f'a,# H@#( by la fo' -a'ti#) to a%ail of t*#i' l#!al '#,#(i#) b#fo'# a +o,-#t#nt +o"'t i) not a ,#'# t#+*ni+ality t*at +an b# #a)ily b'")*#( a)i(#$ T*# -#'io() )tat#( in S#+tion 50. of t*# LGC a'# ,an(ato'y$ O'(inan+# No$ 80 i) a '#%#n"# ,#a)"'# a(o-t#( by t*# M"ni+i-ality to H@ an( +oll#+t -"bli+ ,a'>#t )tall '#ntal)$
REME"IES OF THE TAXPAYER )S*;:6 1%7, LGC3 leandro B. 5y v. Hon. urelio C. 5rame !.R. "o. ##%)%%( # 6ecember #**)
FACTS: T*# M"ni+i-al A))#))o' of Pa)i! )#nt a noti+# of a))#)),#nt +on+#'nin! +#'tain '#al -'o-#'ti#) on#( by Al#an('o B$ Ty Ty lo+at#( in Pa)i! M#t'o Manila$ A )i,ila' noti+# fo' t*# )a,# '#a)on a) al)o )#nt to M=R Pi+t"'# T"b#$ In+$ M=R lo+at#( in Pa)i! M#t'o Manila$ In a (at#( 50 Ma'+* 5334 Ty an( M=R Pi+t"'# T"b# In+$ t*'o"!* +o"n)#l '#"#)t#( t*# M"ni+i-al A))#))o' to +on)i(#' t*# )"b#+t a))#)),#nt)$ Not )ati)H#( Ty an( M=R on 83 Ma'+* 5334 Hl#( it* t*# RTC of t*# National Ca-ital 2"(i+ial R#!ion B'an+* 5;9 -'#)i(#( o%#' by 2"(!# A"'#lio T'a,-# a P#tition fo' P'o*ibition it* -'ay#' fo' a '#)t'ainin! o'(#' o' 'it of -'#li,ina'y in"n+tion to (#+la'# n"ll an( %oi( t*# n# ta@ a))#)),#nt an( to #noin t*# +oll#+tion of '#al #)tat# ta@#) ba)#( on )ai( a))#)),#nt)$ T*# "(!# (#ni#( )ai( -#tition$
ISSE4 A'# Ty an( M=R '#"i'#( to #@*a")t a(,ini)t'ati%# '#,#(i#) -'io' to )##>in! "(i+ial '#li#f
RLING4 No$ Alt*o"!* a) a '"l# a(,ini)t'ati%# '#,#(i#) ,")t H')t b# #@*a")t#( b#fo'# '#)o't to "(i+ial a+tion +an -'o)-#' t*#'# i) a #ll?)#ttl#( #@+#-tion in +a)#) *#'# t*# +ont'o%#')y (o#) not in%ol%# "#)tion) of fa+t b"t only of la$ In t*# -'#)#nt +a)# t*# -a'ti#) #%#n ("'in! t*# -'o+##(in!) in t*# lo#' +o"'t on 55 A-'il 5334 al'#a(y a!'##( Qt*at t*# i))"#) in t*# -#tition a'# l#!alQ an( t*") no #%i(#n+# a) -'#)#nt#( in )ai( +o"'t$ In layin! (on t*# -o#') of t*# Lo+al Boa'( of A))#)),#nt A--#al) R$A$ .5;6 -'o%i(#) in S#+$ 883 b t*at Qt*# -'o+##(in!) of t*# Boa'( )*all b# +on("+t#( )ol#ly fo' t*# -"'-o)# of a)+#'tainin! t*# fa+t) $ $ $ $Q It follo) t*at a--#al) to t*i) Boa'( ,ay b# f'"itf"l only *#'# "#)tion) of fa+t a'#
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REAL PROPERTY TAXATION in%ol%#($ A!ain t*# -'ot#)t +ont#,-lat#( "n(#' S#+$ 88 of R$A$ .5;6 i) n##(#( *#'# t*#'# i) a "#)tion a) to t*# '#a)onabl#n#)) of t*# a,o"nt a))#))#($ #n+# if a ta@-ay#' (i)-"t#) t*# '#a)onabl#n#)) of an in+'#a)# in a '#al #)tat# ta@ a))#)),#nt *# i) '#"i'#( to QH')t -ay t*# ta@Q "n(#' -'ot#)t$ Ot*#'i)# t*# +ity o' ,"ni+i-al t'#a)"'#' ill not a+t on *i) -'ot#)t$ In t*# +a)# at b#n+* *o#%#' t*# -#tition#') a'# "#)tionin! t*# %#'y a"t*o'ity an( -o#' of t*# a))#))o' a+tin! )ol#ly an( in(#-#n(#ntly to i,-o)# t*# a))#)),#nt an( of t*# t'#a)"'#' to +oll#+t t*# ta@$ T*#)# a'# not "#)tion) ,#'#ly of a,o"nt) of t*# in+'#a)# in t*# ta@ b"t atta+>) on t*# %#'y %ali(ity of any in+'#a)#$
REME"IES OF THE TAXPAYER )A*-+ 8* B-/ A99*99>*6 A*-+93 System Plus Comuter College of Caloocan City v. Local !overnment of Caloocan City, et al. !.R. "o. #31'$( % ugust $&&
FACTS4 Sy)t#,) Pl") Co,-"t#' Coll#!# of Caloo+an City Sy)t#,) '#"#)t#( t*# City of Caloo+an to #@t#n( ta@ #@#,-tion to t*# -a'+#l) of lan( +lai,in! t*at t*# )a,# #'# b#in! ")#( a+t"ally (i'#+tly an( #@+l")i%#ly fo' #("+ational -"'-o)#) -"')"ant to A'ti+l# =I S#+tion 809 of t*# 530. Con)tit"tion$ S"+* a) (#ni#( on t*# !'o"n( t*at t*# )"b#+t -a'+#l) of lan( #'# on#( by Con)oli(at#( A))#,bly an( Pai' Mana!#,#nt *i+* (#'i%#( in+o,# t*#'#f'o, in t*# fo', of '#ntal) an( ot*#' lo+al ta@#) a))",#( by t*# Sy)t#,)$ #n+# f'o, t*# lan( on#') )tan(-oint t*# )a,# #'# not a+t"ally (i'#+tly an( #@+l")i%#ly ")#( fo' #("+ational -"'-o)#)$
ISSE4 ill ,an(a,") li# a!ain)t -"bli+ '#)-on(#nt)
RLING4 No$ *#'# a(,ini)t'ati%# '#,#(i#) a'# a%ailabl# a -#tition fo' ,an(a,") (o#) not li#$ Un(#' S#+tion 88; of LGC t*# '#,#(y of a--#al to t*# Lo+al Boa'( of A))#)),#nt A--#al) i) a%ailabl# f'o, an a(%#')# '"lin! o' a+tion of t*# -'o%in+ial +ity o' ,"ni+i-al a))#))o' in t*# a))#)),#nt of -'o-#'ty$ Sy)t#,) +annot by-a)) t*# a"t*o'ity of t*# +on+#'n#( a(,ini)t'ati%# a!#n+i#) an( (i'#+tly )##> '#('#)) f'o, t*# +o"'t) #%#n on t*# -'#t#@t of 'ai)in! a )"--o)#(ly -"'# "#)tion of la it*o"t %iolatin! t*# (o+t'in# of #@*a")tion of a(,ini)t'ati%# '#,#(i#)$ #n+# *#n t*# la -'o%i(#) fo' '#,#(i#) a!ain)t t*# a+tion of an a(,ini)t'ati%# boa'( bo(y o' o<+#' a) in
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REAL PROPERTY TAXATION t*# +a)# at ba' '#li#f to t*# +o"'t) +an b# ,a(# only aft#' #@*a")tin! all '#,#(i#) -'o%i(#( t*#'#in$ Ot*#'i)# )tat#( b#fo'# )##>in! t*# int#'%#ntion of t*# +o"'t) it i) a -'#+on(ition t*at -#tition#' )*o"l( H')t a%ail of all t*# ,#an) aJo'(#( by t*# a(,ini)t'ati%# -'o+#))#)$ B#)i(#) ,an(a,") (o#) not li# a!ain)t t*# '#)-on(#nt City A))#))o' in t*# #@#'+i)# of *i) f"n+tion of a))#))in! -'o-#'ti#) fo' ta@ation -"'-o)#)$ *il# it) ("ty to +on("+t a))#)),#nt) i) a ,ini)t#'ial f"n+tion t*# a+t"al #@#'+i)# t*#'#of i) n#+#))a'ily (i)+'#tiona'y$
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )A*-+ 8* B-/ A99*99>*6 A*-+93 6r. Pablo R. 7livares, et al. v. Mayor 0oey MarDue+, et al. !.R. "o. #)))*#( $$ Setember $&&3
FACTS4 D'$ Pablo Oli%a'#) #t al$ Oli%a'#) #t al$ '#+#i%#( a Hnal noti+# of '#al #)tat# ta@ (#lin"#n+y f'o, t*# Pa'aa"# City T'#a)"'#'$ Oli%a'#) #t al$ '#-li#( it* a l#tt#' of -'ot#)t )##>in! '#in%#)ti!ation on t*# folloin! !'o"n(): 5 )o,# of t*# ta@#) b#in! +oll#+t#( *a%# al'#a(y -'#)+'ib#( an( ,ay no lon!#' b# +oll#+t#( a) -'o%i(#( in t*# LGC 8 )o,# -'o-#'ti#) *a%# b##n (o"bly ta@#(Fa))#))#( 9 )o,# -'o-#'ti#) b#in! ta@#( a'# no lon!#' #@i)t#nt 4 )o,# -'o-#'ti#) a'# #@#,-t f'o, ta@ation a) t*#y a'# b#in! ")#( #@+l")i%#ly fo' #("+ational -"'-o)#) an( )o,# #''o') a'# ,a(# in t*# a))#)),#nt an( +oll#+tion of ta@#) ("# on t*#i' -'o-#'ti#)$ Oli%a'#) #t$al$ Hl#( a +i%il +a)# fo' +#'tio'a'i -'o*ibition an( ,an(a,") b#fo'# t*# Pa'aa"# RTC "#)tionin! t*# a))#)),#nt an( l#%y ,a(# by t*# Pa'aa"# City T'#a)"'#' on t*#i' -'o-#'ti#)$
ISSES4 Di( Oli%a'#) #t al$ fail to #@*a")t a(,ini)t'ati%# '#,#(i#)
RLING4 No$ E@t'ao'(ina'y '#,#(i#) of +#'tio'a'i -'o*ibition an( ,an(a,") ,ay b# '#)o't#( to only *#n t*#'# i) no -lain )-##(y an( a(#"at# '#,#(y a%ailabl#$ P#tition) fo' t*# i))"an+# of t*#)# -#'#,-to'y 'it) ill not li# *#'# a(,ini)t'ati%# '#,#(i#) a'# a%ailabl# in o'(#' to !i%# t*# a(,ini)t'ati%# bo(y an o--o't"nity to +o''#+t t*# ,att#' an( -'#%#nt "nn#+#))a'y an( -'#,at"'# '#+o"')# to t*# +o"'t)$ S#+tion 88a of t*# LGC '#"i'#) t*# -ay,#nt of t*# ta@ "n(#' -'ot#)t$ T*# -'ot#)t in 'itin! ,")t b# Hl#( it*in 96 (ay) f'o, -ay,#nt to t*# LGU t'#a)"'#' +on+#'n#( *o )*all (#+i(# t*# -'ot#)t it*in ;6 (ay) f'o, '#+#i-t$ If t*# -'ot#)t i) (#ni#( o' "na+t#( "-on it*in t*# ;6?(ay -#'io( -'o%i(#( fo' t*# ta@-ay#') '#+o"')# i) it* t*# Lo+al Boa'( of A))#)),#nt A--#al) "n(#' t*# LGC an( t*#n to t*# C#nt'al Boa'( of A))#)),#nt A--#al) CBAA$ 1'o, t*# CBAA t*# (i)-"t# ,ay t*#n b# ta>#n to t*# CA by Hlin! a %#'iH#( -#tition fo' '#%i#$ T*") '#+o"')# to t*# +o"'t not -'o-#' in t*# +a)# at ba'$
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REAL PROPERTY TAXATION
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )P*9 8* A99*99>*63 Cagayan Robina Sugar Milling Co. v. 5he Court of eals, et al. !.R. "o. #$$3)#( #$ 7ctober $&&&
FACTS4 A))#t P'i%ati/ation T'")t APT oJ#'#( fo' )al# all t*# fo'#+lo)#( a))#t) an( -'o-#'ti#) of Ca!ayan S"!a' Co'-o'ation an( it a) a+"i'#( by Ca!ayan Robina S"!a' Millin! Co$ Ca!ayan$ T*# P'o%in+ial A))#))o' i))"#( a Noti+# of A))#)),#nt +o%#'in! )#%#'al ,a+*in#'i#) in+l"(#( t*#'#in *i+* a) a--#al#( to t*# Lo+al Boa'( of A))#)),#nt A--#al) LBAA on t*# !'o"n( t*at it a) #@+#))i%# #''on#o") an( "n")t$ Ca!ayan a)>#( t*# A))#))o' to '#+on)i(#' *i) a))#)),#nt +ont#n(in! t*at it )*o"l( not b# ba)#( on t*# APT?)#t )#llin! -'i+# alon#$ Aft#' (#("+tin! t*# %al"# of -'o-#'ti#) not )"b#+t to ta@ t*# LBAA o'(#'#( t*# P'o%in+ial A))#))o' to ,a># t*# n#+#))a'y a,#n(,#nt)$ T*") Ca!ayan Hl#( it* t*# CBAA an A--#al of A))#)),#nt +on+#'nin! t*# (#+i)ion of t*# LBAA$ T*# LBAA an( P'o%in+ial A))#))o' ,o%#( to (i),i)) it a) it a) Hl#( b#yon( t*# 96?(ay '#!l#,#nta'y -#'io( *i+* a) !'ant#($
ISSES4 Do#) t*# -'ot#)t *a%# ,#'it
RLING4 No$ Ca!ayan in)i)t) t*at it) -'ot#)t *a) ,#'it in %i# of a 5)t In(o')#,#nt L#tt#' of t*# D#-"ty E@#+"ti%# Di'#+to' of t*# B"'#a" of Lo+al Go%#'n,#nt 1inan+# (i'#+tin! t*# P'o%in+ial A))#))o' of Ca!ayan to '#+o,-"t# t*# ,a'>#t %al"# of t*# ,a+*in#'i#)$ o#%#' )ai( l#tt#' '#f#''#( to t*# -'ot#)t#( a))#)),#nt (on# by t*# P'o%in+ial A))#))o'$ T*#'# a) no '#f#'#n+# at all to t*# a))#)),#nt of t*# ,a+*in#'i#) *i+* a) (on# by t*# LBAA *i+* '#%i)#( an( +o''#+t#( t*# -'ot#)t#( a--'ai)al by t*# P'o%in+ial A))#))o'$ Sai( l#tt#' (i( not Hn( #''on#o") t*# '#?a))#)),#nt (on# by t*# LBAA *i+* a) )"b)#"#ntly "-*#l( by bot* t*# CBAA an( t*# Co"'t of A--#al)$ 1in(in!) of fa+t of a(,ini)t'ati%# a!#n+i#) an( "a)i?"(i+ial bo(i#) *i+* *a%# a+"i'#( #@-#'ti)# b#+a")# t*#i' "'i)(i+tion i) +onHn#( to )-#+iH+ ,att#') a'# !#n#'ally a++o'(#( not only '#)-#+t b"t Hnality *#n a<',#( by t*# Co"'t of A--#al)$
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )P*9 8* A99*99>*63 Manila Electric Comany v. "elia . Barlis !R "o. ##3$#( #' May $&&#
FACTS4 T*# o<+#) of t*# M"ni+i-al A))#))o' an( M"ni+i-al T'#a)"'#' of M"ntinl"-a *il# '#%i#in! '#+o'() -#'tainin! to t*# a))#)),#nt) an( +oll#+tion of '#al -'o-#'ty ta@#) (i)+o%#'#( t*at Manila El#+t'i+ Co,-any MERALCO ,i)(#+la'#( an(Fo' fail#( to (#+la'# fo' ta@ation -"'-o)#) a n",b#' of '#al -'o-#'ti#) +on)i)tin! of )#%#'al #"i-,#nt an( ,a+*in#'i#) fo"n( in t*# )ai( -o#' -lant)$ A '#%i# of t*# (##( of )al# *i+* MERALCO #@#+"t#( in fa%o' of NAPOCOR *#n it )ol( t*# -o#' -lant) to t*# latt#' +on%in+#( t*# ,"ni+i-al !o%#'n,#nt of M"ntinl"-a of t*# ,i)(#+la'ationFnon? (#+la'ation of t*# %al"# of t*# )ai( ,a+*in#'i#) an( #"i-,#nt$ T*# ,"ni+i-al a))#))o' t*#n (#+la'#( an( a))#))#( t*# )"b#+t '#al -'o-#'ti#) fo' ta@ation -"'-o)#) an( t*#i' +o''#)-on(in! ta@ (#+la'ation$ it* MERALCO i!no'in! t*# a))#)),#nt) t*# M"ni+i-al T'#a)"'#' i))"#( a''ant) of !a'ni)*,#nt$ MERALCO Hl#( b#fo'# t*# RTC a P#tition fo' P'o*ibition it* P'ay#' fo' 'it of P'#li,ina'y In"n+tion an(Fo' TRO -'ayin! t*at a TRO b# i))"#( to #noin t*# M"ni+i-al T'#a)"'#' of M"ntinl"-a f'o, #nfo'+in! t*# a''ant) of !a'ni)*,#nt$
ISSE4 Do#) t*# t'ial +o"'t a+"i'# "'i)(i+tion to #nt#'tain a P#tition fo' P'o*ibition ab)#nt MERALCO) -ay,#nt "n(#' -'ot#)t of t*# ta@ a))#))#(
RLING4 No$ Pay,#nt of t*# ta@ a))#))#( "n(#' -'ot#)t i) a +on(ition )in# "a non b#fo'# t*# t'ial +o"'t +o"l( a))",# "'i)(i+tion o%#' t*# -#tition an( fail"'# to (o )o t*# RTC *a) no "'i)(i+tion to #nt#'tain it$ T*# '#)t'i+tion "-on t*# -o#' of +o"'t) to i,-#a+* ta@ a))#)),#nt it*o"t -'io' -ay,#nt "n(#' -'ot#)t of t*# ta@#) a))#))#( i) +on)i)t#nt it* t*# (o+t'in# t*at ta@#) a'# t*# lif#bloo( of t*# nation an( a) )"+* t*#i' +oll#+tion +annot b# +"'tail#( by in"n+tion o' any li># a+tion ot*#'i)# t*# )tat# o' in t*i) +a)# t*# LGU )*all b# +'i--l#( in (i)-#n)in! t*# n##(#( )#'%i+#) to t*# -#o-l# an( it) ,a+*in#'y i) !'a%#ly (i)abl#($
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REAL PROPERTY TAXATION
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )P*9 8* A99*99>*63 Manila Electric Comany v. "elia . Barlis !.R "o. ##3$#( # /ebruary $&&#
FACTS4 On# of t*# noti+#) )#nt to Manila El#+t'i+ Co,-any MERALCO by N#lia Ba'li) Ba'li) )-#+iH+ally -'o%i(#) t*# folloin! (#+la'ation: “)naasahan !o namin na di ninyo i!ag+a+alang bahala ang !atal astas na ito at ang !agbabayad ng nabangit na bu+is sa lalong madaling !anahon. )!inaaalaala !o lamang ang sinomang mag!abaya o mag-autang ng bu+is ng malu+at ay isusubasta (ution Sale/ ng Pamahalaan ang inyong ariarian ng sangayon sa batas. Subalit -ung -ayo naman !o ay bayad na, i!a-ita lamang ang -atibayan ng !agbabayad 01ial Reei!t/at i!ag+alangbahala ang !atalastas na ito. “ MERALCO "#)tion) t*# Hn(in!) of t*# +o"'t t*at *at a) )#nt to it by fo',#' M"ni+i-al t'#a)"'#') #'# t*# ta@ a))#)),#nt noti+#) +ont#,-lat#( by la an( not ,#'# +oll#+tion noti+#)$
ISSE4 I) t*# noti+# )#nt by Ba'li) a %ali( noti+# of a))#)),#nt
RLING4 No$ A noti+# of a))#)),#nt a) -'o%i(#( fo' in t*# R#al P'o-#'ty Ta@ Co(# )*o"l( #J#+ti%#ly info', t*# ta@-ay#' of t*# %al"# of a )-#+iH+ -'o-#'ty o' -'o-o'tion t*#'#of )"b#+t to ta@ in+l"(in! t*# (i)+o%#'y li)tin! +la))iH+ation an( a--'ai)al of -'o-#'ti#)$ T*# S#-t#,b#' 9 530; an( O+tob#' 95 5303 noti+#) (o not +ontain t*# #))#ntial info',ation t*at a noti+# of a))#)),#nt ,")t )-#+ify na,#ly t*# %al"# of a )-#+iH+ -'o-#'ty o' -'o-o'tion t*#'#of *i+* i) b#in! ta@#( no' (o#) it )tat# t*# (i)+o%#'y li)tin! +la))iH+ation an( a--'ai)al of t*# -'o-#'ty )"b#+t to ta@ation$ In fa+t t*# t#no' of t*# noti+#) b#)-#a>) an int#ntion to +oll#+t "n-ai( ta@#) t*") t*# '#,in(#' to t*# ta@-ay#' t*at t*# fail"'# to -ay t*# ta@#) )*all a"t*o'i/# t*# !o%#'n,#nt to a"+tion oJ t*# -'o-#'ti#) )"b#+t to ta@#) o' in t*# o'() of t*# noti+# QI-inaaala?ala -o la,an! an! )ino ,an! ,a!-abaya o ,a!>a"tan! n! b"i) n! ,al"at ay i)")"ba)ta A"+tion Sal# n! -a,a*alaan an! inyon! a'i?a'ian n! naaayon )a bata)$Q
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REAL PROPERTY TAXATION
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )P*9 8* A99*99>*63 Manila Electric Comany v. "elia . Barlis !R ##3$#( $* 0une $&&3
FACTS4 Manila El#+t'i+ Co,-any MERALCO Hl#( a ,otion fo' l#a%# to Hl# a ,otion fo' '#+on)i(#'ation of t*# A-'il 5 8668 R#)ol"tion a--#n(in! t*#'#to it) ,otion fo' '#+on)i(#'ation$ MERALCO -oint#( o"t t*at t*# )ai( noti+#) (i( not +ontain t*# a))#))o') Hn(in!) '#!a'(in! t*# >in( of '#al #)tat# a'#a "nit %al"# ,a'>#t %al"# a+t"al ")# an( a))#)),#nt l#%#l an( in t*# +a)# of t*# ,a+*in#'y atta+*#( to t*# lan( t*# (#)+'i-tion of t*# ,a+*in#'y (at# of o-#'ation o'i!inal +o)t (#-'#+iation ,a'>#t %al"# an( a))#)),#nt l#%#l$ #n+# t*# )ai( noti+#) +o"l( not b# ")#( a) ba)#) fo' Hlin! an a--#al to t*# Lo+al Boa'( of A))#)),#nt A--#al) "n(#' S#+tion 96 of t*# R#al P'o-#'ty Ta@ Co(# *i+* +l#a'ly a(%#'t) to a 'itt#n noti+# of a))#)),#nt$ T*") t*# -#tition#' +ont#n(#( it +o"l( not b# '#"i'#( to a%ail of t*# -'#)+'ib#( a(,ini)t'ati%# '#,#(i#) in -'ot#)tin! an #''on#o") ta@ a))#)),#nt "n(#' t*# )ai( Co(#$
ISSE4 A'# t*# noti+#) of a))#)),#nt i))"#( by Ba'li) noti+#) of a))#)),#nt "n(#' t*# R#al P'o-#'ty Ta@ Co(# t*") )"+* *a) b#+o,# Hnal an( #@#+"to'y fo' t*# fail"'# to a--#al t*# )a,#
RLING4 No$ T*# noti+#) of a))#)),#nt i))"#( by '#)-on(#nt a'# not noti+#) of a))#)),#nt #n%i)a!#( in S#+tion 8. of P$D$ No$ 4;4$ A noti+# of a))#)),#nt a) -'o%i(#( fo' in t*# R#al P'o-#'ty Ta@ Co(# RPTC )*o"l( #J#+ti%#ly info', t*# ta@-ay#' of t*# %al"# of a )-#+iH+ -'o-#'ty o' -'o-o'tion t*#'#of )"b#+t to ta@ in+l"(in! t*# (i)+o%#'y li)tin! +la))iH+ation an( a--'ai)al of -'o-#'ti#)$ #'# t*# S#-t#,b#' 9 530; an( O+tob#' 95 5303 noti+#) (o not +ontain t*# #))#ntial info',ation t*at a noti+# of a))#)),#nt ,")t )-#+ify na,#ly t*# %al"# of a )-#+iH+ -'o-#'ty o' -'o-o'tion t*#'#of *i+* i) b#in! ta@#( no' (o#) it )tat# t*# (i)+o%#'y li)tin! +la))iH+ation an( a--'ai)al of t*# -'o-#'ty )"b#+t to ta@ation$ T*") t*# noti+#) +annot b#+o,# Hnal an( #@#+"to'y *#n -#tition#' *a( not a--#al#( t*# )a,#$
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )P*9 8* A99*99>*63 "ational Po2er Cororation v. 5he Province of 4ue+on and 5he Municiality of Pagbilao !.R. "o. #%#)'1( $) 0anuary $&#&
FACTS4 National Po#' Co'-o'ation NPC i) a GOCC t*at #nt#'#( into an En#'!y Con%#')ion A!'##,#nt ECA "n(#' a b"il(?o-#'at#?t'an)f#' BOT a''an!#,#nt it* Mi'ant Pa!bilao Co'-o'ation Mi'ant$ Un(#' t*# a!'##,#nt Mi'ant ill b"il( an( Hnan+# a t*#',al -o#' -lant in 7"#/on an( o-#'at# an( ,aintain t*# )a,# fo' 8 y#a') aft#' *i+* Mi'ant ill t'an)f#' t*# -o#' -lant to t*# P'o%in+# of 7"#/on it*o"t +o,-#n)ation$ NPC al)o "n(#'too> to -ay all ta@#) t*at t*# !o%#'n,#nt ,ay i,-o)# on Mi'ant$ T*# P'o%in+# t*#n a))#))#( Mi'ant '#al -'o-#'ty ta@#) on t*# -o#' -lant an( it) ,a+*in#'i#)$
ISSES4 Can P#tition#' Hl# t*# a))#)),#nt
-'ot#)t
a!ain)t t*#
'#al
-'o-#'ty ta@
RLING4 No$ T*# to #ntiti#) %#)t#( it* -#')onality to +ont#)t an a))#)),#nt a'# a t*# on#' o' b t*# -#')on it* l#!al int#'#)t in t*# -'o-#'ty$ NPC i) n#it*#' t*# on#' no' t*# -o))#))o'F")#' of t*# )"b#+t ,a+*in#'i#) #%#n if it ill a+"i'# on#')*i- of t*# -lant at t*# #n( of 8 y#a')$ T*# Co"'t )ai( t*at l#!al int#'#)t )*o"l( b# an int#'#)t t*at i) a+t"al an( ,at#'ial (i'#+t an( i,,#(iat# not )i,-ly +ontin!#nt o' #@-#+tant$ *il# t*# P#tition#' (o#) in(##( a))",# '#)-on)ibility fo' t*# ta@#) ("# on t*# -o#' -lant an( it) ,a+*in#'i#) t*# ta@ liability '#f#''#( to i) t*# liability a'i)in! f'o, la t*at t*# lo+al !o%#'n,#nt "nit +an 'i!*tf"lly an( )"++#))f"lly #nfo'+# not t*# +ont'a+t"al liability t*at i) #nfo'+#abl# b#t##n t*# -a'ti#) to a +ont'a+t$ T*# lo+al !o%#'n,#nt "nit) +an n#it*#' b# +o,-#ll#( to '#+o!ni/# t*# -'ot#)t of a ta@ a))#)),#nt f'o, t*# P#tition#' an #ntity a!ain)t *o, it +annot #nfo'+# t*# ta@ liability$
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )R*>*/:*9 > - "*6:-+ 8* P*9 -6/ R*6 /3 6enis B. Haba2el and le=is /. Medina v. 5he Court of 5a= eals !.R. "o. #%3%)*( % Setember $&##
FACTS4 D#ni) B$ aba#l aba#l an( Al#@i) 1$ M#(ina M#(ina #'# t*# +o"n)#l) of S"'H#l( D#%#lo-,#nt Co'-o'ation S"'H#l( *i+* )o"!*t t*# '#f"n( of #@+#)) ta@#) -ai($ Aft#' t*# City Go%#'n,#nt of Man(al"yon! City (#ni#( it) +lai, fo' '#f"n( S"'H#l( initiat#( a )-#+ial +i%il a+tion fo' ,an(a,") in t*# RTC$ T*# RTC *o#%#' (i),i))#( t*# -#tition$ T*") S"'H#l( '#-'#)#nt#( by aba#l an( M#(ina #l#%at#( t*# (i),i))al to t*# CTA %ia P#tition fo' R#%i#$ T*# CTA Di%i)ion (#ni#( t*# -#tition fo' la+> of "'i)(i+tion an( fo' fail"'# to #@*a")t t*# '#,#(i#) aba#l an( M#(ina )o"!*t '#+on)i(#'ation in b#*alf of S"'H#l( in)i)tin! t*at t*# CTA *a( "'i)(i+tion -"')"ant to S#+tion .a9 of R$A 3808$
ISSE4 Do#) t*# CTA *a%# "'i)(i+tion o%#' +a)#) on '#f"n( of #@+#)) -ay,#nt
RLING4 No$ T*# Co"'t *#l( t*at S#+tion .a9 +o%#') only a--#al) of t*# (#+i)ion) o'(#') o' '#)ol"tion) of t*# RTC in lo+al ta@ +a)#) o'i!inally (#+i(#( o' '#)ol%#( by t*#, in t*# #@#'+i)# of t*#i' o'i!inal o' a--#llat# "'i)(i+tion$ T*# -'o%i)ion i) +l#a'ly li,it#( to lo+al ta@ (i)-"t#) (#+i(#( by t*# RTC$ In +ont'a)t S#+tion .a !'ant) t*# CTA +o!ni/an+# of a--#al) of t*# (#+i)ion) of t*# C#nt'al Boa'( of A))#)),#nt A--#al) in t*# #@#'+i)# of it) a--#llat# "'i)(i+tion o%#' +a)#) in%ol%in! t*# a))#)),#nt an( ta@ation of '#al -'o-#'ty o'i!inally (#+i(#( by t*# -'o%in+ial o' +ity boa'( of a))#)),#nt a--#al)$ In it) '#)ol"tion of 5 Ma'+* 866; t*#'#fo'# t*# CTA Di%i)ion fo't*'i!*tly #@-lain#( *y +ont'a'y to t*# aba#l an( M#(ina) "'!in! S#+tion .a9 a) not a--li+abl# by +la'ifyin! t*at a '#al -'o-#'ty ta@ b#in! an a( %alo'#, ta@ +o"l( not b# t'#at#( a) a lo+al ta@$
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )R*/*>:6 P* S+/3 City Mayor of 4ue+on City, et al. v. Ri+al Commercial Ban:ing Cororation !.R. "o. #%#&( ugust $&#&
FACTS4 A -a'+#l of lan( a) a+"i'#( by Ri/al Co,,#'+ial Ban>in! Co'-o'ation RCBC t*'o"!* fo'#+lo)"'# of '#al #)tat# ,o't!a!# *#n S-o")#) Na%al obtain#( a loan f'o, it b"t fail#( to -ay t*# loan +ont'a+t$ T*# +o''#)-on(in! C#'tiH+at#) of Sal# #'# i))"#( in fa%o' of RCBC$ o#%#' t*# +#'tiH+at#) of )al# #'# all#!#(ly '#!i)t#'#( only on 56 1#b'"a'y 8664$ M#an*il# an a"+tion )al# of ta@ (#lin"#nt -'o-#'ti#) a) +on("+t#( by t*# City T'#a)"'#' of 7"#/on City$ In+l"(#( in t*# -'o-#'ti#) t*at #'# a"+tion#( a) t*# -a'+#l of lan( fo'#+lo)#( by RCBC$ Al%in Y" a) a("(!#( a) t*# *i!*#)t bi((#'$ U-on -ay,#nt of t*# ta@ (#lin"#n+i#) *# a) i))"#( t*# C#'tiH+at# of Sal# of D#lin"#nt P'o-#'ty$ On 56 2"n# 8664 RCBC t#n(#'#( -ay,#nt fo' all of t*# a))#))#( ta@ (#lin"#n+i#) int#'#)t an( ot*#' +o)t) of t*# )"b#+t -'o-#'ti#) it* t*# O<+# of t*# City T'#a)"'#' 7"#/on City$ o#%#' t*# O<+# '#f")#( to a++#-t )ai( t#n(#' of -ay,#nt$ T*#'#aft#' RCBC Hl#( b#fo'# t*# O<+# a P#tition fo' t*# a++#-tan+# of it) t#n(#' of -ay,#nt an( fo' t*# )"b)#"#nt i))"an+# of t*# +#'tiH+at# of '#(#,-tion in it) fa%o' b"t to no a%ail$ RCBC a'!"#( t*at it *a( "ntil 56 1#b'"a'y 866 o' 5 y#a' f'o, t*# (at# of '#!i)t'ation of t*# +#'tiH+at# of )al# on 56 1#b'"a'y 8664 it*in *i+* to '#(##, t*# )"b#+t -'o-#'ti#) -"')"ant to S#+tion .0 of PD No$ 4;4 o' t*# R#al P'o-#'ty Ta@ Co(# o' S#+tion 54 a -a'a!'a-* . of t*# 7"#/on City R#%#n"# Co(# 7CRC of 5339$
ISSE4 Di( RCBC ti,#ly #@#'+i)# it) 'i!*t to '#(##, t*# )"b#+t -'o-#'ty
RLING4 Y#)$ T*# +o"ntin! of t*# 5 y#a' '#(#,-tion -#'io( of -'o-#'ty )ol( at -"bli+ a"+tion fo' it) ta@ (#lin"#n+y )*o"l( b# +o"nt#( f'o, t*# (at# of annotation of t*# +#'tiH+at# of )al# in t*# -'o-#' R#!i)t#' of D##()$ A--lyin! t*# fo'#!oin! to t*# +a)# at ba' f'o, t*# (at# of '#!i)t'ation of t*# C#'tiH+at# of Sal# of D#lin"#nt P'o-#'ty on 56 1#b'"a'y 8664 RCBC *a( "ntil 56 1#b'"a'y 866 to '#(##, t*# )"b#+t -'o-#'ti#)$ #n+# it) t#n(#' of -ay,#nt of t*# )"b#+t -'o-#'ti#) ta@ (#lin"#n+i#) an( ot*#' f##) on 56 2"n# 8664 a) #ll it*in t*# '#(#,-tion -#'io( an( it a) ,anif#)t #''o' on t*# -a't of City o<+#' to *a%# '#f")#( )"+* t#n(#' of -ay,#nt$
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REAL PROPERTY TAXATION
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REAL PROPERTY TAXATION REME"IES OF THE TAXPAYER )J/:;:-+ R*>*/3 Efren Duino and ngelica Duino v. 4ue+on City !.R. "o. #%)3( ugust $&&1
FACTS4 Ef'#n A"ino an( An!#li+a A"ino) it**#l( -ay,#nt of t*# '#al -'o-#'ty ta@#) a) a fo', of -'ot#)t fo' t*# !o%#'n,#nt of t*#n P'#)i(#nt Ma'+o)$ A) a '#)"lt of t*# non-ay,#nt t*#i' -'o-#'ty a) )ol( by 7"#/on City at -"bli+ a"+tion to Ai(a Linao t*# *i!*#)t bi((#'$ T*# A"ino) +lai,#( t*at t*#y l#a'n#( of t*# )al# abo"t 8 y#a') lat#'$ T*#y H@#( a) a+tion fo' ann"l,#nt of titl# '#+on%#yan+# an( (a,a!#) a!ain)t t*# City$ Solo,on To''a(o To''a(o on) a -'o-#'ty lo+at#( in C"bao 7"#/on City$ A++o'(in! to *i) *#i') *# -ai( ta@#) on t*# i,-'o%#,#nt) on Lot 0 b"t not on t*# lot it)#lf b#+a")# t*# T'#a)"'#') O<+# +o"l( not lo+at# t*# in(#@ +a'( fo' t*at -'o-#'ty$ 1o' fail"'# to -ay '#al -'o-#'ty ta@#) f'o, 53.; to 5308 t*# City T'#a)"'#' )#nt a Noti+# of Int#nt to S#ll to To''a(o$ T*# noti+# a) '#t"'n#( by '#a)on of In)"<+i#nt A(('#))$ N#@t )#nt a) a Noti+# of Sal# of D#lin"#nt P'o-#'ty$ T*i) a) )#nt to t*# )a,# a(('#)) an( )i,ila'ly '#t"'n#( "n+lai,#($ T*#'#aft#' a -"bli+ a"+tion a) *#l( an( t*# lot a) )ol( to =#'oni+a Bal"yot *o ,o't!a!#( t*# -'o-#'ty to S-o")#) Uy *o t*#n )ol( it to DNX Co'-o'ation fo' fail"'# to -ay t*# ,o't!a!#( (#bt$ Al)o a Noti+# of Sol( P'o-#'ty a) )"b)#"#ntly )#nt to To''a(o *i+* a) '#t"'n#( "n+lai,#($
ISSE4 a) t*#'# a fail"'# on t*# -a't of t*# 7"#/on City Lo+al Go%t to )ati)fy t*# noti+# '#"i'#,#nt) b#fo'# )#llin! t*# -'o-#'ty fo' ta@ (#lin"#n+y
RLING4 No$ D#Hnit#ly t*#'# i) no ,o'# lo!i+al ay to +on)t'"# t*# *ol# +*a-t#' on Coll#+tion of R#al P'o-#'ty Ta@ S#+tion) ; to 0 t*an to )t'#)) t*at *il# t*'## ,#t*o() a'# -'o%i(#( to #nfo'+# +oll#+tion on '#al -'o-#'ty ta@#) a noti+# of (#lin"#n+y i) a '#"i'#,#nt '#!a'(l#)) of t*# ,#t*o( o' ,#t*o() +*o)#n$ It i) in+o''#+t fo' t*# '#)-on(#nt) to +lai, t*at noti+# of (#lin"#n+y *a) li,it#( a--li+ation only to (i)t'aint of -#')onal -'o-#'ty$ T*#y ,i)ta>#nly l",-#( S#+tion ; #@+l")i%#ly it* S#+tion) ;0 to .8 an( in )o (oin! '#)t'i+t#( it) a--li+ation f'o, t*# ot*#' ta@ '#,#(i#)$ S#+tion ; i) to b# +on)t'"#( to!#t*#' it* S#+tion) ;; an(.0 an( all t*'## o-#'at# in '#f#'#n+# to ta@ ,#t*o() in !#n#'al$ P#tition#') a'# +o''#+t in in)i)tin! t*at to noti+#) ,")t b# )#nt to t*# ta@-ay#' +on+#'n#($ N#%#'t*#l#)) t*# City
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REAL PROPERTY TAXATION )till -'#%ail b#+a")# t*# Co"'t i) )ati)H#( t*at t*# to?noti+# '#"i'#,#nt *a) b##n +o,-li#( it* by t*# T'#a)"'#') O<+#$
REME"IES OF THE TAXPAYER )J/:;:-+ R*>*/3 "ational Housing uthority v. -loilo City !.R. "o. #%$$1%( $& ugust $&&'
FACTS4 T*# National o")in! A"t*o'ity NA Hl#( a +o,-laint fo' Ann"l,#nt of t*# A"+tion Sal# +on("+t#( by Iloilo City$ S"+* a"+tion a) ("# to non? -ay,#nt of '#alty ta@#) by NA$ o#%#' NA all#!#( t*at t*# )al# a) (on# it*o"t noti+# to it b#in! t*# '#!i)t#'#( on#' t*#'#of in a((ition to t*# fa+t t*at it i) a ta@? #@#,-t a!#n+y of t*# !o%#'n,#nt$ T*# (#f#n(ant) Hl#( a ,otion to (i),i)) ba)#( on la+> of "'i)(i+tion a,on! ot*#')$ It a%#''#( t*at NA fail#( to ,a># a (#-o)it a) a "'i)(i+tional '#"i)it# b#fo'# t*# +o"'t +an a))",# "'i)(i+tion o%#' t*# )"it$ It )ai( t*at it +annot ta># '#f"!# in it) t*#o'y t*at it i) #@#,-t f'o, ,a>in! a (#-o)it b#+a")# it i) not a ta@-ay#'$
ISSE4 Do#) it) ta@? #@#,-t )tat") %#)t) it it* i,,"nity a) #ll f'o, t*# (#-o)it '#"i'#,#nt "n(#' S#+tion 8;. of t*# LGC
RLING4 Y#)$ T*# (#-o)it i) a '#"i'#,#nt *i+* ,")t b# )ati)H#( b#fo'# a +o"'t +an #nt#'tain any a+tion a))ailin! t*# %ali(ity of t*# -"bli+ a"+tion )al#$ T*# (#-o)it '#"i'#,#nt to b# )"'# i) not a ta@ ,#a)"'#$ A) #@-'#))#( in S#+tion 8;. it)#lf t*# a,o"nt (#-o)it#( )*all b# -ai( to t*# -"'+*a)#' at t*# a"+tion )al# if t*# (##( i) (#+la'#( in%ali( ot*#'i)# it )*all b# '#t"'n#( to t*# (#-o)ito'$ Cl#a'ly t*# (#-o)it -'#+on(ition i) an in!#nio") l#!al (#%i+# to !"a'ant## t*# )ati)fa+tion of t*# ta@ (#lin"#n+y it* t*# lo+al !o%#'n,#nt "nit >##-in! t*# -ay,#nt on t*# bi( -'i+# no ,att#' t*# Hnal o"t+o,# of t*# )"it to n"llify t*# ta@ )al#$ T*") t*# '#"i'#,#nt i) not a--li+abl# if t*# -laintiJ i) t*# !o%#'n,#nt o' any of it) a!#n+i#) a) it i) -'#)",#( to b# )ol%#nt an( ,o'# )o *#'# t*# ta@ #@#,-t )tat") of )"+* -laintiJ a) ba)i) of t*# )"it i) a+>nol#(!#($ In t*i) +a)# NA i) in(i)-"tably a ta@? #@#,-t
