Category: Taxation

— Taxation —

PLDT vs. CITY OF DAVAO and ADELAIDA B. BARCELONA, in her capacity as City Treasurer of Davao GR. No. 143867, March 25, 2003

October 6, 2017

  FACTS:  PLDT paid a franchise tax equal to three percent (3%) of its gross receipts. The franchise tax was paid “in lieu of all taxes on this franchise or earnings thereof” pursuant to RA 7082. The exemption from “all taxes on this franchise or earnings thereof” was subsequently withdrawn by RA 7160 (LGC), which… Read More PLDT vs. CITY OF DAVAO and ADELAIDA B. BARCELONA, in her capacity as City Treasurer of Davao GR. No. 143867, March 25, 2003

— Political Law, Taxation —

BETOY, vs.THE BOARD OF DIRECTORS, NATIONAL POWER CORPORATION G.R. Nos. 156556-57 October 4, 2011 EPIRA LAW, RA 9136 (EPIRA), tax

October 6, 2017

FACTS:  On June 8, 2001, RA 9136 (EPIRA) was enacted by Congress with the goal of restructuring the electric power industry and privatization of the assets of the National Power Corporation. On February 27, 2002, pursuant to Section 77 of the EPIRA, the Secretary of the Department of Energy promulgated the IRR. Section 63 of the… Read More BETOY, vs.THE BOARD OF DIRECTORS, NATIONAL POWER CORPORATION G.R. Nos. 156556-57 October 4, 2011 EPIRA LAW, RA 9136 (EPIRA), tax

— Political Law, Taxation —

Sandoval Notes – Political Law Part V Constitutional Law – Power of Taxation

October 6, 2017

The Power of Taxation   Can taxes be subject to off-setting or compensation?   Held: Taxes cannot be subject to compensation for the simple reason that the government and the taxpayer are not creditors and debtors of each other. There is a material distinction between a tax and debt. Debts are due to the Government… Read More Sandoval Notes – Political Law Part V Constitutional Law – Power of Taxation