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    Viii. Local Government Taxation (Local Government Code) : Cases

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    This document outlines the legal framework for local government taxation and real property taxation in the Philippines based on the Local Government Code and relevant case law. It discusses the taxing powers of provinces, cities, municipalities and barangays, as well as real property tax imposition, assessment, collection, refunds, and taxpayer remedies. The key points covered include the constitutional basis for local taxing powers, procedures for approving tax ordinances, exemptions, limitations on taxing powers, and options for protesting tax assessments.

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    Viii. Local Government Taxation (Local Government Code) : Cases

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    Rnemcdg
    48 views6 pages
    This document outlines the legal framework for local government taxation and real property taxation in the Philippines based on the Local Government Code and relevant case law. It discusses the taxing powers of provinces, cities, municipalities and barangays, as well as real property tax imposition, assessment, collection, refunds, and taxpayer remedies. The key points covered include the constitutional basis for local taxing powers, procedures for approving tax ordinances, exemptions, limitations on taxing powers, and options for protesting tax assessments.

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    This document outlines the legal framework for local government taxation and real property taxation in the Philippines based on the Local Government Code and relevant case law. It discusses the taxing powers of provinces, cities, municipalities and barangays, as well as real property tax imposition, assessment, collection, refunds, and taxpayer remedies. The key points covered include the constitutional basis for local taxing powers, procedures for approving tax ordinances, exemptions, limitations on taxing powers, and options for protesting tax assessments.

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    © All Rights Reserved
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    Download as docx, pdf, or txt
    48 views6 pages

    Viii. Local Government Taxation (Local Government Code) : Cases

    Uploaded by

    Rnemcdg
    This document outlines the legal framework for local government taxation and real property taxation in the Philippines based on the Local Government Code and relevant case law. It discusses the taxing powers of provinces, cities, municipalities and barangays, as well as real property tax imposition, assessment, collection, refunds, and taxpayer remedies. The key points covered include the constitutional basis for local taxing powers, procedures for approving tax ordinances, exemptions, limitations on taxing powers, and options for protesting tax assessments.

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    of 6

    VIII.

    LOCAL GOVERNMENT TAXATION(Local Government


    Code) Cases:

    70 Mactan Cebu International Airport Authority v. Marcos, G.R. No.


    120082, September 11, 1996

    71 City of San Pablo v. Reyes, 305 SCRA 353, 1999

    72 Pepsi-Cola Bottling v. City, 24 SCRA 789

    73 Matalin Coconut v. Municipal Council, 143 SCRA 404


    74 Phil Match Co. Ltd v. City of Cebu, 81 SCRA 99, January 18,

    1999

    75 PLDT v. City of Davao, G.R. No. 143867, August 22, 2001

    76 Meralco v. Province of Laguna, 306 SCRA 353

    77 Figuerres v. CA, G.R. No. 119172, March 25, 1999

    78 Coca-Cola v. City of Manila, G.R. No. 156252, June 27, 2000

    79 Yamane v. BA Lepanto Condominium Corporation 474 SCRA

    258

    80 Lopez v. City of Manila, 303 SCRA 448

    81 Iloilo Bottlers v. Iloilo City, G.R. No. 52019, 1988

    82 Arabay v. CFI, 66 SCRA 617, 1975

    83 Allied Thread v. City of Manila, G.R. No. 40296, 1984

    84 Mobil Philippines v. City Treasurer of Makati, G.R. No. 154092, 2005


    85 Hagonoy Market Vendor Association v. Municipality of Hagonoy
    Bulacan, G.R. No. 137621, 2002

    86 Mindanao Shopping Destination v. Duterte, G.R. No. 211093,


    2017

    87 Mandanas vs. Ochoa, GR. 199802, July 3, 2018

    1. Fundamental principles – Sec. 130, LGC

    2. Nature and source of taxing power – 1987 Const., Article X, Secs 5


    and 6
    a) Grant of local taxing power under the LGC
    b) Authority to prescribe penalties for tax violations
    c) Authority to grant local tax exemptions – Sec. 192, LGC
    d) Withdrawal of exemptions
    e) Authority to adjust local tax rates – Sec. 191, LGC f) Residual
    taxing power of local governments – Sec. 186, LGC g) Authority
    to issue local tax ordinances – Secs. 187 to 189, LGC

    3. Local taxing authority


    a) Power to create revenues exercised through Local
    Government Units (LGUs)
    b) Procedure for approval and effectivity of tax

    ordinances 4. Scope of taxing power

    5. Specific taxing power of LGUs – pre-emption. Secs. 142, 151,


    LGC

    6. Taxing powers of provinces (Exclude: Rates) – Secs. 135 to 141


    a) Tax on transfer of real property ownership
    b) Tax on business of printing and publication
    c) Franchise tax
    Cases:

    88 NPC vs. City of Cabanatuan


    89 City of Iriga vs Casureco
    90 San Pablo vs. Reyes
    d) Tax on sand, gravel and other quarry services
    e) Professional tax
    f) Amusement tax
    g) Tax on delivery truck/van
    7. Taxing powers of cities (Exclude: Rates) – Sec. 143, LGC

    8. Taxing powers of municipalities (Exclude: Rates)


    a) Tax on various types of businesses
    b) Ceiling on business taxes imposable by LGUs within Metro
    Manila
    c) Tax on retirement of business
    d) Rules on payment of business taxes
    e) Fees and charges for regulation & licensing
    f) Situs of tax collected – Sec. 143, LGC
    9. Taxing powers of barangays (Exclude: Rates) – Sec. 152, LGC

    10. Common revenue raising powers – Secs. 154-154, LGC


    a) Service fees and charges
    b) Public utility charges
    c) Toll fees or charges

    11. Community tax

    12. Common limitations on the taxing powers of LGUs


    Cases:
    91 Phil. Petroleum Corporation v. Municipality of Pililia (198 SCRA
    82)
    92 LTO v. City of Butuan (322 SCRA 805)
    93 MIAA v. Paranaque (495 SCRA 591)

    13. Collection of business taxes – Secs. 165 to 170, LGC


    a) Tax period and manner of payment
    b) Accrual of tax
    c) Time of payment
    d) Penalties on unpaid taxes, fees or charges
    e) Authority of treasurer in collection and inspection of books

    14.Taxpayer’s remedies
    a) Periods of assessment and collection of local taxes, fees or
    charges – Sec. 194, LGC
    b) Protest of assessment – Sec. 187, LGC
    c) Claim for refund of tax credit for erroneously or illegally
    collected tax, fee or charge

    15. Civil remedies by the LGUs for collection of revenues


    a) Local government’s lien for delinquent taxes, fees or charges b)
    Civil remedies, in general
    (1) Administrative action
    (2) Judicial action

    B. Real property taxation


    Cases:
    94 Army and Navy Club v. Trinidad, 44 Phil. 383
    95 Philippine Fisheries Development Authority v. CBAA, G.R. No.
    178030, 2010
    96 NPC v. CBAA, G.R. No. 171470, 2009
    97 City Assessor of Pasay v. BAA of Pasay City
    98 Lopez v. City of Manila, G.R. No. 127139, 1999
    99 Callanta v. Abellana, Gr. NO. 115253, 1998
    100 Province of Nueva Ejica v. Imperial Mining, G.R. No.
    59463, 1982
    101 First Philippine Industrial Corporation v. CA, G.R. No.
    125948 December 29, 1998
    102 Mindanao Bus Co., v. City Assessor of Cagayan de Oro,
    G.R. No. 17870, 1962
    103 Caltex Philippines v. CBAA, G.R. No. 50466, 1982
    104 City Assessor of Cebu v. Association of Benevola de
    Cebu, G.R. No. 152904, 2007

    105 LRT v. SEC, G.R. No. 127316, 2000


    106 Allied Banking v. Quezon City, G.R. No. 154126, 2005
    107 Sec. of Finance v. Ilarde, G.R. No. 121782, 2005
    108 Manila International Airport Authority v. CA, G.R. No.
    155650, 2006
    109 UP v. City Treasurer of QC, G.R. No. 214044, 2019
    110 Lung Center v. Quezon City (433 SCRA 119)

    1. Fundamental principles – Sec. 199, LGC


    2. Nature of real property tax – Secs. 233, 235, 236, and 240, LGC 3.
    Imposition of real property taxes
    a) Power to levy real property taxes
    b) Exemption from real property taxes – Sec. 234, LGC
    4. Appraisal and assessment of real property tax
    a) Rule on appraisal of real property tax at fair market value b)
    Declaration of real property – Secs. 202, 222, LGC
    c) Listing of real property in assessment rolls
    d) Preparation of schedules of fair market values
    (1) Authority of assessor to take evidence
    (2) Amendment of schedule of fair market values
    e) Classes of real property
    f) Actual use of property as basis of assessment – Sec. 218,
    LGC
    g) Assessment of property
    (1) General revisions of assessments and property
    classifications – Sec. 219
    (2) Date of effectivity of assessment or reassessment
    h) Assessment of property subject to back taxes – Sec. 222, LGC i)
    Notification of new or revised assessments

    C.Collection of real property tax


    1. Date of accrual of real property taxes and special levies – Sec. 246,
    LGC
    2. Collection of taxes
    a) Collecting authority – Sec. 247, LGC
    b) Duty of assessor to furnish local treasurer with assessment
    rolls
    c) Notice of time for collection of taxes – Sec. 249, LGC
    3. Periods within which to collect real property taxes
    4. Special rules on payment
    a) Payment of real property taxes in installments
    b) Interests on unpaid real property taxes
    c) Condonation of real property taxes – Secs. 276-277, LGC
    5. Remedies of LGUs for collection of real property taxes
    a) Issuance of notice of delinquency for real property tax
    payment
    b) Local government’s lien
    c) Remedies in general
    d) Resale of real estate taken for taxes, fees or charges e)
    Further levy until full payment of amount due

    D. Refund or credit of real property taxes


    1. Payment under protest
    2. Repayment of excessive collections

    E.Taxpayer’s remedies
    1. Contesting an assessment of value of real property
    a) Appeal to the Local Board of Assessment Appeals (LBAA) b)
    Appeal to the Central Board of Assessment Appeals (CBAA) c)
    Effect of payment of tax

    F.Payment of real property tax under protest


    1. File protest with local treasurer
    2. Appeal to the LBAA
    3. Appeal to the CBAA
    4. Appeal to the Court of Tax Appeals (CTA)
    5. Appeal to the Supreme Court (SC)

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