About this document
Manila City Treasurer Tax Dispute Case by Remy Casidsid Mayoralgo is a document available to read on EtoBox.
The CTA En Banc correctly dismissed the petition for review filed by the City of Manila for failing to file a motion for reconsideration with the CTA Division, as required by law. While the rules can be relaxed in the interest of justice, a refund is warranted in this case because: 1) the tax ordinances increasing rates were null and void, 2) collecting taxes under two different sections constituted double taxation, and 3) the tax should have been based on the previous year
- Author
- Remy Casidsid Mayoralgo
- Language
- EN