FACTS: Ericsson Telecommunications, Inc. (petitioner), a corporation with principal office in Pasig City (respondent), is engaged in the design, engineering, and marketing of telecommunication facilities/system.  In an Assessment Notice dated October 25, 2000 issued by the City Treasurer of Pasig City, petitioner was assessed a business tax deficiency for the years 1998 and 1999 amounting… Read More Ericsson Telecom vs. Pasig G.R. NO. 176667 November 22, 2007 City Power of Local Taxation

FACTS: BAYANTEL is a legislative franchise holder under RA 3259 to establish and operate radio stations for domestic telecommunications, radiophone, broadcasting and telecasting. On January 1, 2992, RA 7160 of the “Local Government Code of 1991” took effect. Section 232 of the Code grants local government units within the Metro Manila area the power to… Read More Quezon City vs. Bayantel G.R. No. 162015 March 6, 2006 Local Taxation