 LOCAL GOVERNMENT TAXATION JURISPRUDENCE (FROM COURSE OUTLINE)

NO. CASE ASSIGNED TO:

1 Province of Bulacan v. Court of Appeals, 27 JANIN ABOGADO
November 1998
2 First Philippine Industrial Corporation v. CA, G.R. No. KARL MICO ALANGUI
125948, December 29, 1998 (Section 133 Local Tax
on Common Carriers)
3 Palama Development Corporation v. Municipality of DANIELLE FAITH APLATEN
Malangas, GR No. 152492, 16 October 2003 (Section
133e)
4 Batangas Power Corporation v. Batangas City, GR CHRISTINE JOY BABIDA
No. 152675, 28 April 2004 (Section 133g)
5 MIAA v. CA and Paranaque, GR No. 155650, 20 July SHIRLEY BALANTAC
2006 (Section 133 o)
6 LTO v. City of Butuan, 20 January 2000 (re Section JOY BANAKEN
133(l))
7 Philreca v. DILG, 10 June 2003 (re Section 133 n)
RIA LAUREEN BASAT
8 Petron Corporation v. Tiangco, GR no. 158881, 16 CRISTINE JANE BLAS
April 2008 (Petroleum Products)
9 230651 Alliance of Quezon City Homeowners' JOVY BUCAG
Association, Inc. Vs. The Quezon City Government,
represented by Hon. Mayor Herbert Bautista, Quezon
City Assessor's Office and Quezon City Treasurer's
Office September 18, 2018 - Constitutionality and and
legality of local ordinance
10 Province of Bulacan v. Court of Appeals, 27 JOHN MATLEY CAAMPUED
November 1998 (Sand and Gravel)
11 PBA v. CA, 8 August 2000 (Amusement) ANDREW DALIT
12 Lepanto Consolidated Mining Corp. v. Ambanloc, 29 ELEONORE ELMO
June 2010 (Sand and Gravel)
13 Smart Communications v. City of Davao, 16 MAYUMI ESTACIO
September 2008 (Franchise)
14 Quezon City v. ABS-CBN Broadcasting, 6 October JANICE FAUSTO
2008 (Franchise)
15 San Juan v. Castro, GR No. 174617, 27 December JERRY GITTABAO
2007 (transfer of Real Property Ownership)
16 Yamane v. BA Lepanto Condominium Corporation, ELIZABETH KEBENG
G.R. No. 154993, 25 October 2005 re taxes on
businesses
17 Ericson Telecommunications v. City of Pasig, GR No. JEFF LYNDEN LICTAG
176667, 22 November 2007
 FROM MA’AM’S LIST
NO Reference Case Title
Provincial Government of
18 G.R. No. 248033. July 15,
2020 Cavite and Provincial
Treasurer of Cavite Vs.
CQM Management, Inc.
19 GR No. 233556 / City Treasurer of Manila
September 11, 2019 Vs. Philippine Beverage
Partners, Inc., substituted
by Coca-Cola Bottlers
Philippines
20 GR No. 241697/ July 29, City of Davao and Bella
2019 Linda N. Tanjili, in her
official capacity as City
Treasurer of Davao City
Vs. Randy Allied
Ventures, Inc
21 GR No. 221366/ July 8, City of Manila Vs.
2019 Alejandro Roces Prieto, et
al.
22 GR No. 214044/ June 19, University of the
2019 Philippines Vs. City
Treasurer of Quezon City
23 GR No. 99802 / 208488 - Congressman Hermilando
April 10, 2019 I. Mandanas, et al. Vs.
Executive Secretary
TOPICS ASSIGNED
TO
The liability for taxes JOHNSON
generally rests on the owner LIM
of the real property at the
time the tax accrues as a
necessary repercussion of
exclusive
dominion.23 However,
personal liability for real
property taxes may also
expressly rest on the entity
with the beneficial use of the
real property.24 In either
case, the unpaid tax
attaches to the property and
is chargeable against the
taxable person who had
actual or beneficial use and
possession of it regardless
of whether or not he is the
owner
Discussion on exemption
under RA 8748
Procedure of Protest for LYNETTH
local taxes; Tax Refund of LUMYEB
paid local taxes; Judicial
Action for Tax Refund of
Local Taxes
Concept/Definition of Non- CLARRENCE
Bank Financial KATE MALAO
Intermediaries; holding
corporations
Exercise of the Power of HANZEL
Eminent Domain by Local MENDOZA
Governments
Exemption of the University JUHANA
of the Philippines (UP) from ROSE
Real Property Taxation MOLINA
(RPT); Republic Act No.
9500
Proper basis of “just share’ ARISTOTLE
of LGUs from the national JAMES
taxes; RA 8424 v RA 7160 NICOLAS
 Paquito N. Ochoa, Jr., et and the provisions of the
al./Honorable Enrique T. 1987 Constitution relative to
Garcia, Jr. Vs. Honorable LGUs
Paquito N. Ochoa, Jr., et
al.

24 GR No. 210191/ March 4, National Power Exemption of real property CAIRO

2019 Corporation Vs. the from RPT – conditions for OKOREN
Province of Pangasinan GOCCs
and the Provincial
Assessor of Pangasinan
25 GR No. 70867 / 185941 - Republic of the Concept of Local Autonomy; ADRIAN
December 4, 2018 Philippines, represented Fiscal Autonomy CARL PAYAD
by Raphael P.M. Lotilla,
Secretary, Department of
Engergy (DOE), et al. Vs.
Provincial Government of
Palawan, represented by
Governor Abraham Kahlil
B. Mitra/Bishop Pedro
Dulay Arigo, et al. Vs.
Hon. Executive Secretary
Eduardo R. Ermita, et al.

26 GR No. 94388 - November Metroplitan Waterworks Exemption from RPT of NARIO

7, 2018 and Sewerage System Vs. government SABANG
The Local Government of instrumentalities, GOCCs;
Quezon City, City conditions for exemption
Treasurer of Quezon City,
City Assessor of Quezon
City, Sangguniang
Panlungsod ng Quezon
City and City Mayor of
Quezon City
27 GR No. 85622/ October 17, International Container Exhaustion of Administrative SHANNEN
2018 Terminal Services, Inc. Remedy; hierarchy of DRAZEL
Vs. The City of Manila courts; Protest – local SAGUN
business taxes
28 GR No. 230651/ Alliance of Quezon City doctrines of exhaustion of JENNIFER
September 18, 2018 Homeowners' Association, administrative remedies; SAPDOY
Inc. Vs. The Quezon City hierarchy of courts; legal
Government, represented capacity to sue; validity and
by Hon. Mayor Herbert constitutionality of local
Bautista, Quezon City ordinance
Assessor's Office and
Quezon City Treasurer's
Office
29 GR No. 210894, Noemi S. Cruz and Heirs Strict adherence to the MA.
September 12, 2018 of Hermenegildo T. Cruz, statutes governing tax sales MONSERRAT
represented by Noemi S. VELOSO
 Cruz Vs. City of Makati,
City Treasurer of Makati,
The Register of Deeds of
Makati, Laverne Realty
and Development
Corporation
30 GR No. 210736, Herarc Realty Corporation Judicial Action of Taxpayer MARIA
September 5, 2018 Vs. The Provincial in protesting assessment of TERESITA
Treasurer of the RPT; Person liable for RPT VENTURA
Batangas, et al.
31 GR No. 196681, June 27, City of Manila and Office Judicial Action in Tax EDRIANE
2018 of the City Treasurer of Refund of local and VICENTE
Manila Vs. Cosmos business taxes; double
Bottling Corporation taxation; Protesting an
Assessment and Tax
Refund
32 GR No. 190324, June 6, Philippine Ports Authority Jurisdiction of the Court of JOHN
2018 Vs. The City of Davao, Tax Appeals- local taxation; MATLEY
Sangguniang Forum shopping
Panglungsod ng Davao
City, City Mayor of Davao
City, City Treasurer of
Davao City, City Assessor
of Davao City, and Central
Board of Assessment
Appeals (CBAA)

33 GR No. 181710 March 7, City of Pasig and Crispina Power of an LGU to impose ANDREW
2018 V. Salumbre Vs. Manila franchise tax DALIT
Electric Company

PELIZLOY REALTY CORP. V.

PROVINCE OF BENGUET, G.R. NO.
183137, [APRIL 10, 2013], 708 PHIL
466-48