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City of Manila vs Coca-Cola Bottlers Philippines Inc.

FACTS:
1. Respondent paid the local business tax only as a manufacturers as it was
expressly exempted from the business tax under a different section and which
applied to businesses subject to excise, VAT or percentage tax under the Tax
Code.
2. The City of Manila subsequently amended the ordinance by deleting the
provision exempting businesses under the latter section if they have already paid
taxes under a different section in the ordinance. This amending ordinance was
later declared by the Supreme Court null and void. Respondent then filed a
protest on the ground of double taxation.
3. RTC decided in favor of Respondent and the decision was received by Petitioner
on April 20, 2007.
4. On May 4, 2007, Petitioner filed with the CTA a Motion for Extension of Time to
File Petition for Review asking for a 15-day extension or until May 20, 2007
within which to file its Petition.
5. A second Motion for Extension was filed on May 18, 2007, this time asking for a
10-day extension to file the Petition. Petitioner finally filed the Petition on May 30,
2007 even if the CTA had earlier issued a resolution dismissing the case for
failure to timely file the Petition.
ISSUES:
(1)
Has
Petitioners
the
right
to
appeal
with
the
CTA lapsed?
(2) Does the enforcement of the latter section of the tax ordinance constitute double
taxation?

HELD:
(1) NO. Petitioner complied with the reglementary period for filing the petition. From
April 20, 2007, Petitioner had 30 days, or until May 20, 2007, within which to file their
Petition for Review with the CTA. The Motion for Extension filed by the petitioners on
May 18, 2007, prior to the lapse of the 30-day period on 20 May 2007, in which they
prayed for another extended period of 10 days, or until 30 May 2007, to file their Petition
for Review was, in reality, only the first Motion for Extension of petitioners. Thus, when
Petitioner filed their Petition via registered mail their Petition for Review on 30 May
2007, they were able to comply with the period for filing such a petition.
(2) YES. There is indeed double taxation if respondent is subjected to the taxes under
both Sections 14 and 21 of the tax ordinance since these are being imposed: (1) on the
same subject matter the privilege of doing business in the City of Manila; (2) for the

same purpose to make persons conducting business within the City of Manila
contribute to city revenues; (3) by the same taxing authority petitioner City of Manila;
(4) within the same taxing jurisdiction within the territorial jurisdiction of the City of
Manila; (5) for the same taxing periods per calendar year; and (6) of the same kind or
character a local business tax imposed on gross sales or receipts of the business.