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Syllabus Local and RPT (2nd Sem 17-18) PDF
Syllabus Local and RPT (2nd Sem 17-18) PDF
Republic Act No. 7160, Local Government Code (LGC) of 1991, as amended
Implementing Rules and Regulations of the LGC
LOCAL TAXATION
I. PRELIMINARY MATTERS
a. Power to Tax of Local Government Units
i. Sec. 5 Art. X, 1987 Constitution (compare with 1935 and 1973 provisions)
ii. Sec. 129, LGC
iii. Direct or Delegated Authority?
Pepsi Cola Bottling vs. Municipality of Tanauan 69 SCRA 460
Mactan Cebu International Airport Authority vs. Marcos – GR No. 120082, Sept. 11, 1996
Manila Electric Company vs. Province of Laguna – GR No. 131359, May 5, 1999
NPC vs. City of Cabanatuan GR No. 149110, April 9, 2003
City Government of Quezon City vs. Bayan Telecommunications – GR No. 162015, March
6, 2006
Film Development Council of the Philippines vs. Colon Heritage Realty, GR No. 203754
dated June 16, 2015.
vi. Amusement Tax (Sec. 140) as amended by RA No. 9640 dated May 21, 2009
Pelizloy Realty Corp., vs. Province of Benguet, GR No. 183137, April 10, 2013
(Compare with old case of PBA vs. CA GR No. 119122, August 8, 2000)
Alta Vista Golf and Country Club vs. The City of Cebu, GR No. 180235 dated
January 20, 2016
b. Municipalities
i. Business Taxes (Sec. 143)
Ericsson Telecommunication vs. City of Pasig GR No. 176667, November 22. 2007
Yamane vs. BA Lepanto – GR No 154992, October 25, 2005
City of Manila vs. Coca Cola Bottlers, GR No. 181845, August 4, 2009
Alabang Supermarket Corporation vs. City of Muntinlupa, CTA EB Case No. 386
February 12, 2009 (read also case decided by the CTA Division)
Cagayan Electric Power and Light Co., Inc., vs. City of Cagayan de Oro, GR No.
191761, November 14, 2012.
f. Other Matters
i. Public Hearings Necessary? (Art. 324 IRR of the LGC vs. Sec. 187)
Figuerres vs. CA, GR No. 119172, March 25, 1999
v. Community Tax
1. Who may impose(Sec. 156)
2. Individuals Liable to pay (Sec. 157)
3. Juridical Persons Liable to Community Tax (Sec. 158)
4. Exemptions (Sec. 159)
5. Place of Payment (Sec. 160)
6. Time of Payment (Sec. 161)
7. Community Tax Certificate (Sec. 162)
8. Presentation of CTC on certain occasions (Sec. 163)
c. Taxpayer’s Remedies
i. Question Constitutionality of Ordinance (Sec. 187)
Drilon vs. Lim GR No. 111249, August 4, 1994
Cagayan Electric Power and Light Co., Inc., vs. City of Cagayan de Oro, GR No.
191761, November 14, 2012.
Smart Communications, Inc. vs. Municipality of Malvar, GR No. 204429, GR No.
204429 dated February 18, 2014.
I. PRELIMINARY MATTERS
a. Definition of Real Property Tax
Villanueva vs. City of Iloilo, L-26521, December 28, 1968
b. Who should pay the real property tax?
Baguio vs. Busuego, GR No. 29772, September 18, 1980
NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
NPC vs. Province of Quezon, GR No. 171586, January 25, 2010 (Resolution)
GSIS vs. City Treasurer and Assessor of Manila, GR No. 186242, December 23, 2009
Fels Energy, Inc. vs. Province of Batangas GR No. 168557, February 16, 2007
Philippine Fisheries Dev’t Authority vs. CA GR No. 169836, GR No. July 31, 2007
Mactan Cebu International Airport Authority vs. Marcos – GR No. 120082, Sept. 11, 1996
MIAA vs. CA – GR No. 155650, July 20, 2006
Mactan-Cebu International Airport Authority vs. City of Lapu-Lapu – GR No. 181756
dated June 15, 2015
Provincial Assessor of Marinduque vs. CA – GR No. 170532, April 4, 2009
NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
NPC vs. Province of Quezon, GR No. 171586, January 25, 2010 (Resolution)
GSIS vs. City Treasurer and Assessor of Manila, GR No. 186242December 23, 2009
City of Pasig vs. Republic, GR No. 185023 dated August 24, 2011
Republic vs. City of Paranaque, GR No. 191109 dated July 28, 2012
Angeles University Foundation vs. City of Angeles, GR No. 189999 June 27, 2012
City of Lapu-Lapu vs. PEZA, GR No. 184203 dated November 26, 2014
Provincial Assessor of Agusan del Sur vs. Filipinas Palm Oil, GR No. 183416 dated
October 5, 2016.
IV. REMEDIES
a. Local Government Unit’s Remedies
i. Date of Accrual of Tax (Sec. 246)
ii. LGU’s Lien (Sec. 257)
iii. Interest on Unpaid RPT (Sec. 255)
iv. Period to Collect (Sec. 270)
1. Suspension of Period to Collect
v. Levy on Real Property (Sec. 258)
1. Advertisement and Sale (Sec. 260)
Puzon vs. Abelera 169 SCRA 789
Spouses Tan vs. Bantequi GR No. 154027 October 24, 2005
b. Taxpayer’s Remedies
i. Action Assailing Validity of Tax Sale (Sec. 267)
ii. Action Involving Ownership (Sec. 268)
iii. Payment under Protest (Sec. 252)
Manila Electric Company vs. The City of Assessor and City Treasurer of Lucena
City, GR No. 166102 dated August 5, 2015.
Ramie Textile vs. Mathay - 89 SCRA 586
Ty vs. Trampe – GR No. 117577, December 1, 1995
Olivarez vs. Marquez - 438 SCRA 679
NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
NPC vs. Province of Quezon, GR No. 171586, January 25, 2010 (Resolution)
Camp John Hay Development Corp. vs. CBAA, GR No. 169234, October 2, 2013.
(include concurring opinion of Justice Carpio)
NPC vs. Municipal Government of Navotas, GR No. 192300 dated November 24,
2014
City of Lapu-Lapu vs. PEZA, GR No. 184203 dated November 26, 2014
CE Casecnan Water and EnergyCompany, Inc. vs. The Province of Nueva Ecija, GR
No. 196278 dated June 17, 2015.
NPC vs. Provincial Treasurer of Benguet, GR No. 209303 dated November 14,
2016.
Capitol Wireless, Inc. vs. Provincial Treasurer of Batangas, GR No. 180110 dated
May 30, 2016.