Tag: Real Property Tax

— Taxation —

PHILIPPINE PORTS AUTHORITY vs. CITY OF ILOILO G.R. No. 109791 July 14, 2003 Real property Tax, Business Tax

October 30, 2017

FACTS: PPA is created und PD 857 and under Section 25 of its charter, PPA is exempted from paying real property tax. PPA is engaged in the business of arrastre and stevedoring and leasing of real estate. Also, it owns a warehouse for its operation. On June 11, 1984, PD 1931 withdrew all tax exemptions… Read More PHILIPPINE PORTS AUTHORITY vs. CITY OF ILOILO G.R. No. 109791 July 14, 2003 Real property Tax, Business Tax

— Taxation —

AQUINO VS QUEZON CITY G.R. No. 137534 March 3, 2006 Tax Delinquency, Notice of Delinquency, Real Property Tax

October 6, 2017

FACTS:   This case involves two petitions for review on certiorari involving the decisions declaring valid the auction sales of two real properties by the Quezon City Local Gov’t for failure to pay real property taxes. The first case deals with a lot formerly owned by petitioners Aquino. Petitioners withheld payment of the real property… Read More AQUINO VS QUEZON CITY G.R. No. 137534 March 3, 2006 Tax Delinquency, Notice of Delinquency, Real Property Tax