Tag: Local Government Code

— Taxation —

MCIAA vs. MARCOS G.R. No. 120082, September 11, 1996 261 SCRA 667 Public Corporation, Taxation, Local Government Code, Realty Tax,

October 30, 2017

FACTS: Mactan Cebu International Airport Authority (MCIAA) was created by virtue of Republic Act 6958. Since the time of its creation, MCIAA enjoyed the privilege of exemption from payment of realty taxes in accordance with Section 14 of its Charter. However on 11 October 1994, the Office of the Treasurer of Cebu, demanded for the… Read More MCIAA vs. MARCOS G.R. No. 120082, September 11, 1996 261 SCRA 667 Public Corporation, Taxation, Local Government Code, Realty Tax,

— Taxation —

SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies

October 6, 2017

FACTS: Petitioner, registered owners of real properties in Marikina City, with consent of his wife, conveyed by deed of assignment, the properties to the Saints and Angels Realty Corp. (SARC), by virtue of incorporations, in exchange for shares  of stock therein with a par value of P2,000,000.0, placed in San Juan’s name and the remaining… Read More SAN JUAN vs CASTRO G.R. No. 174617 December 27, 2007 assessment, Local Government Code, Protest of Assessment, Tax Remedies