TAX LAW 2

CASE DIGESTS

I. LOCAL AND REAL PROPERTY TAXATION

A. LOCAL TAXATION
i. PRELIMINARY MATTERS

(1) Pepsi Cola Bottling vs. Municipality of Tanauan - G.R. No. L-31156 February 27, 1976
(2) Mactan Cebu International Airport Authority vs. Marcos – GR No. 120082, Sept. 11, 1996
(3) Manila Electric Company vs. Province of Laguna – GR No. 131359, May 5, 1999
(4) NPC vs. City of Cabanatuan GR No. 149110, April 9, 2003
(5) City Government of Quezon City vs. Bayan Telecommunications – GR No. 162015, March 6, 2006
(6) Film Development Council of the Philipines vs. Colon Heritage Realty, GR No. 203754 June 16,
2015.
(7) Petron Corp. vs. Mayor Tobias Tiangco – GR No. 158881, April 16, 2008
(8) Hagonoy Market vs. Mun. Of Hagonoy GR No. 137621, Feb. 6, 2002
(9) Victorias Milling Co., Inc. vs. Municipality of Victorias – L-21183, September 27, 1968

ii. GENERAL PROVISIONS

- refer to CASE #6 -
(10) Panaligan vs. City of Tacloban – GR No. L-9319, September 27, 1957
(11) Palma Development Corp vs. Municipality of Malangas – GR No. 152492, October 16, 2003
(12) City of Cebu vs. IAC 144 SCRA 710
- refer to CASE#7 -
(13) Province of Bulacan vs. CA – GR No. 126232, November 27, 1998
(14) Batangas City vs. Pilipinas Shell Petroleum Corporation – GR No. 187631 July 8, 2015.
- refer to CASE #1 -
(15) Matalin Coconut Co, Inc. vs. The Municipal Council of Malabang, Lanao del Sur, GR No. L-28138
August 13, 1986
(16) Pelizloy Realty Corp., vs. Province of Benguet, GR No. 183137, April 10, 2013
(17) First Philippine Industrial Corporation vs. CA – GR No. 125948, December 29, 1998
(18)City of Manila vs. Colet, GR No. 120051, December 10, 2014
(19) LTO vs. City of Butuan – GR No. 131512, January 20, 2000
(20) Philippine Fisheries Dev’t Authority vs. CA GR No. 169836, GR No. July 31, 2007
- refer to CASE#2 -
(21) MIAA vs. CA – GR No. 155650, July 20, 2006
(22) MIAA vs. City of Pasay – GR No. 163072, April 2, 2009
(23) City of Davao City vs. RTC – GR No. 127383, August 18, 2005

iii. TAXING AND OTHER REVENUE RASING POWERS OF LGUs

- refer to CASE#4 -
(24) Quezon City vs. ABS-CBN GR No. 166408. October 6, 2008
(25) City of Iriga vs. Camarines Sur III Electric Cooperative, Inc., GR No. 192945, September 5, 2012
(26) Smart Communications vs. City of Davao – GR No. 155491, September 16, 2008
(27) Municipality of San Fernando vs. Sta. Romana L-GR No. 30159, Mar. 31, 1987
- refer to CASE#13 –
- refer to CASE#16 -
(28) PBA vs. CA GR No. 119122, August 8, 2000
(29) Alta Vista Golf and Country Club vs. The City of Cebu, GR No. 180235 dated January 20, 2016
(30) Ericsson Telecommunication vs. City of Pasig GR No. 176667, November 22. 2007
(31)Yamane vs. BA Lepanto – GR No 154992, October 25, 2005
(32) City of Manila vs. Coca Cola Bottlers, GR No. 181845, August 4, 2009
(33) Alabang Supermarket Corporation vs. City of Muntinlupa, CTA EB Case No. 386 February 12, 2009
(read also case decided by the CTA Division)
(34)Cagayan Electric Power and Light Co., Inc., vs. City of Cagayan de Oro, GR No. 191761, November 14,
2012.
(35) Mobil Phils. vs. City Treasurer of Makati GR No. 154092, July 14, 2005
(36) Shell Co vs. Mun. Of Sipocot – 105 Phil. 1263
(37) Phil. Match vs. City of Cebu – L-30745 – Jan. 18, 1978
(38) Iloilo bottlers vs. City of Iloilo GR No. 52019 – Aug. 18, 1988
(39) Figuerres vs. CA, GR No. 119172, March 25, 1999
- refer to CASE#33 -
(40) Mindanao Shopping Destination Corporation vs. Duterte, GR No. 211093 dated June 6, 2017
(41) PLDT vs. City of Davao GR No. 143867, August 22, 2001
- refer to CASE#3 -

iv. COLLECTION OF TAXES AND REMEDIES

(42) NPC vs. City of Cabanatuan, GR No. 177332 dated October 1, 2014
(43) Drilon vs. Lim GR No. 111249, August 4, 1994
- refer to CASE#34 -
(44) Smart Communications, Inc. vs. Municipality of Malvar, GR No. 204429, GR No. 204429 dated
February 18, 2014.
(45) Coca-Cola Bottlers vs. City of Manila - GR No. 156252, June 27, 2006
(46) San Juan vs. Castro – GR No. 174617, December 27, 2007
(47) PLDT vs. City of Balanga, CTA EB Case No. 413, June 3, 2009
(48)China Banking vs. City Treasurer of Manila, GR No. 204117 dated July 1, 2015 – (jurisdiction issue)
- refer to CASE#33 -
(49)Mindanao Shopping Destination Corp. Vs. Davao City, CTA AC No. 6, May 31, 2011
(50)Angeles City vs. Angeles Electric Corporation, GR No. 166134 dated June 29, 2010.

B. REAL PROPERTY TAXATION

i. PRELIMINARY MATTERS

(51) Villanueva vs. City of Iloilo, L-26521, December 28, 1968

(52) Baguio vs. Busuego, GR No. 29772, September 18, 1980
(53) NPC vs. Province of Quezon, GR No. 171586, July 15, 2009
(54) NPC vs. Province of Quezon, GR No. 171586, January 25, 2010 (Resolution)
(55) GSIS vs. City Treasurer and Assessor of Manila, GR No. 186242, December 23, 2009
(56) Mindanao Bus vs. City Assessor and Treasurer L-17870, Sept. 29, 1962
(57) Caltex Philippines, Inc. vs. CBAA – GR No. 50466, May 31, 1982
(58) Manila Electric Co. vs. CBAA L-47943, May 31, 1982
(59) Manila Electric Company vs. The City of Assessor and City Treasurer of Lucena City, GR No.
166102 dated August 5, 2015.
(60) Provincial Assessor of Agusan del Sur vs. Filipinas Palm Oil, GR No. 183416 dated October 5,
2016.
(61) Capitol Wireless, Inc. vs. Provincial Treasurer of Batangas, GR No. 180110 dated May 30, 2016.
(62) Patalinghug vs. CA, GR No. 104786, January 27, 1994
(63) Sesbreno v. CBAA, 270 SCRA 263
(64) Lopez vs. City of Manila, GR No. 127139 February 19, 1999
(65) City Assessor of CebuCity vs. Association de Benevola de Cebu – GR No. 152904, June 8, 2007
(66) Testate Estate of Concordia Lim vs. City of Manila – GR No. 90639, February 21, 1990
- refer to CASE#62 -
(67) LRTA vs. CBAA – GR No. 127316, October 12, 2000
(68) Allied Banking Corporation vs. Quezon City Government – GR No. 154126, October 11, 2005
- refer to CASE#68 –
- refer to CASE#63 –
- refer to CASE#59 –

ii. IMPOSITION OF REAL PROPERTY TAX

- refer to CASE#68 -
(69) Provincial Assessor of Marinduque vs. CA – GR No. 170532, April 4, 2009
(70) Lung Center of the Philippines vs. QC – 433 SCRA 119
(71) Fels Energy, Inc. vs. Province of Batangas GR No. 168557, February 16, 2007
- refer to CASE#20 -
- refer to CASE#2 –
- refer to CASE#21 -
(72) Mactan-Cebu International Airport Authority vs. City of Lapu-Lapu – GR No. 181756 dated June
15, 2015
- refer to CASE#69 –
- refer to CASE#53 –
- refer to CASE#54 –
- refer to CASE#55 -
(73) City of Pasig vs. Republic, GR No. 185023 dated August 24, 2011
(74) Republic vs. City of Paranaque, GR No. 191109 dated July 28, 2012
(75) Angeles University Foundation vs. City of Angeles, GR No. 189999 June 27, 2012
(76) City of Lapu-Lapu vs. PEZA, GR No. 184203 dated November 26, 2014
- refer to CASE#60 -

iii. REMEDIES

(77) Puzon vs. Abelera 169 SCRA 789

(78) Spouses Tan vs. Bantequi GR No. 154027 October 24, 2005
- refer to CASE#59 -
(79) Ramie Textile vs. Mathay - 89 SCRA 586
(80) Ty vs. Trampe – GR No. 117577, December 1, 1995
(81) Olivarez vs. Marquez – GR No 155591 September 22, 2004
- refer to CASE#53 –
- refer to CASE#54 -
(82) Camp John Hay Development Corp. vs. CBAA, GR No. 169234, October 2, 2013. (include
concurring opinion of Justice Carpio)
(83) NPC vs. Municipal Government of Navotas, GR No. 192300 dated November 24, 2014
- refer to CASE#76 -
(84) CE Casecnan Water and Energy Company, Inc. vs. The Province of Nueva Ecija, GR No. 196278
dated June 17, 2015.
(85) NPC vs. Provincial Treasurer of Benguet, GR No. 209303 dated November 14, 2016.
(86) Allied Banking vs. Quezon City Government – GR No. 154126, September 15, 2006 – Motion for
Clarification of Decision
- refer to CASE#5 -
(87) Systems Plus Computer College of Caloocan vs. Local Government of Caloocan, GR No. 146382.
August 7, 2003
- refer to CASE#71 -