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Part 2 Basic Taxation Syllabus Local Taxation
Part 2 Basic Taxation Syllabus Local Taxation
Local Taxation
A. Local Autonomy
Nature and source of local taxing power
Mactan Cebu Int’l Airport vs. Marcos, G.R. No. 120082, September
11, 1996
B. Fundamental Principles
a. Uniformity in taxation
b. Local exactions shall (i) equitable and based on taxpayer’s ability to
pay; (ii) be for public purposes; (iii) not be unjust, excessive,
oppressive, or confiscatory; (iv) not to be contrary to law, public
policy, national economic policy, or in the restraint of trade
c. Collection shall not be let to private persons
d. Revenue collections shall accrue exclusively to LGUs
e. System of taxation must be progressive
Pepsi Cola Bottling Co. of the Phils., Inc. vs. Municipality of Tanuan,
G.R. No. L-31156, February 27, 1976
Mactan Coconut vs. Mun. Council of Malabang, 143 SCRA 404
Province of Bulacan vs. CA, G.R. No. 126232, November 27, 1998
Phil. Petroleum Corp. vs. Municipality of Pililia, G.R. No. 90776, June
3, 1991
Petron Corporation vs. Tiangco, G.R. No. 158881, April 16, 2008
San Miguel Corp. vs. Mun. Council of Mandaue, G.R. No. L-30761,
July 11, 1973
Cities
Section 151 of LGC
Barangays