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PHILIPPINE PETROLEUM, CORPORATION, Petitioners. v. MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, Respondent.
PHILIPPINE PETROLEUM, CORPORATION, Petitioners. v. MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, Respondent.
CORPORATION,petitioners.
v.
MUNICIPALITY OF PILILLA, RIZAL,
Represented by MAYOR NICOMEDES F.
PATENIA,respondent.
CLAIMS
AMOUNT
ACCOUNT
PERIOD
Tax on Business
1979 1986
P5,301,385
Storage Fees
1975 1986
P3,321,730
Mayors Permit
1975 1984
P12,120
Sanitary
Inspection Fee
1975 1984
P1,010
inclusive plus
such amount of
tax/fee that
may accrue
until final
determination
of the case
Ruling
COURTS DECISION
PREMISES CONSIDERED, with the MODIFICATION that
Tax on Business
Storage Fees
Mayors Permit
Sanitary Inspection
Fee
Tax on Business
PD No. 231:
Local Tax
Code
PC No. 26-73
PC No. 26 A73
PD No. 426
Business
Article
Ruling
COURTS DECISION
PREMISES CONSIDERED, with the MODIFICATION that
Tax on Business
Storage Fees
Mayors Permit
Sanitary Inspection
Fee
Storage Fees
According to the Pillila Tax Code,
STORAGE
Ruling
COURTS DECISION
PREMISES CONSIDERED, with the MODIFICATION that
Tax on Business
Storage Fees
Mayors Permit
Sanitary Inspection
Fee
Affirmed
Statutory Construction
Well-settled is the rule that administrative
regulations must be in harmony with the
provisions of the law. In case of discrepancy
between the basic law and an implementing
rule or regulation, the former prevails.
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