philippine petroleum, corporation, petitioners. v.municipality of pililla, rizal, represented by...
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
1/22
PHILIPPINE PETROLEUM,CORPORATION, petitioners.
v.MUNICIPALITY OF PILILLA, RIZAL,
Represented by MAYOR NICOMEDES F.PATENIA, respondent.
G.R. N. !"##$ %&ne ', (!!(
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
2/22
G.R. N. !"##$ This is a petition for certiorari seeking to annul and setaside:
(a)the March 17, 1989 decision of the !egional Trial "ourt,#ranch 8$, Tana%, !i&al in "ivil "ase 'o. $7T entitled,*Municipalit% of +ililla, !i&al, represented % Ma%or 'ico-edes. +atenia vs. +hilippine +etroleu- "orporation*, (++" forshort) upholding the legalit% of the ta/es, fees and chargeseing i-posed in +ililla under Municipal Ta/ 0rdinance 'o. 1and directing the herein petitioner to pa% the a-ount of saidta/es, fees and charges due the respondent: and
()the 'ove-er , 1989 resolution of the sa-e courtden%ing petitioner2s -otion for reconsideration of the saiddecision.
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
3/22
F*+ts t-e C*se
+etitioner:
PHILIPPINE PETROLEUM CORPORATION
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
4/22
F*+ts Re/e0*nt L*1s
3 "o--on4ealth 5ct 'o. 6 NIRC of 1939
3 +residential ecree 'o. 1 Local Tax Code
3 +rovincial "ircular 'o. 7
3 +rovincial "ircular 'o. 573 Municipal 0rdinance 'o. 1 The Pililla Tax Code of
1974
3 +residential ecree 'o. 6
3 +residential ecree 'o. 63 +rovincial "ircular 'o. 77
3 +residential ecree 'o. 118 NIRC of 1977
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
5/22
CA N. 2$$ NIRC (!'!SECTION (23. ;peci
c)'aphtha, gasoline, and all other si-ilar products of distillation, per liter of
volu-e capacit%, and
d)0n denatured alcohol to e used for -otive po4er, per liter of volu-ecapacit%, onehalf centavo: +rovided, That if the denatured alcohol is -i/ed4ith gasoline the speci
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
6/22
PD N. 3'( L+*/ T*4Cde
SECTION (!. Tax on Business. C The-unicipalit% -a% i-pose a ta/ onusinesses as follo4s:
5*6 Ta/ on the usiness of -anufacturing,i-porting, e/porting, producing, 4holesalingor retailing of, or dealing in, an% article ofco--erce of 4hatever kind or nature,
e/cept those for 4hich
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
7/22
Pr07n+7*/ C7r+&/*r N. 3$8#'
irected to all provincial, cit% and -unicipaltreasurers to refrain fro- collecting an% localta/ i-posed in old or ne4 ta/ ordinances in
the usiness of -anufacturing, 4holesaling,retailing, or dealing in petroleu- productssu@ect to the speci
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
8/22
Pr07n+7*/ C7r+&/*r N. 3$A8#'
instructing all "it% Treasurers to refrain fro-collecting an% local ta/ i-posed in ta/ordinances enacted efore or after the
eEectivit% of the ?ocal Ta/ "ode on Ful% 1,197, on the usinesses of-anufacturing, 4holesaling, retailing, ordealing in, petroleu- products su@ect to the
speci
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
9/22
T-e P7/7//* T*4 Cde (!#2
;ections 9 and 1$ of the said ordinance i-posed a ta/on usiness, e/cept for those for 4hich
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
10/22
Pres7dent7*/ De+ree N.23$
5-ending certain provisions of +.. 1 ut retaining;ections 19 and 19 (a) 4ith ad@usted rates and ().
Pres7dent7*/ De+ree N. 2'$Bncreasing the speci
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
11/22
Pr07n+7*/ C7r+&/*r N. $8##
irecting all cit% and -unicipal treasurers torefrain fro- collecting the socalled storagefee on Ia--ale or co-ustile -aterials
i-posed under the local ta/ ordinance oftheir respective localit%, said fee partakingof the nature of a strictl% revenue -easureor service charge.
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
12/22
PD No. 1158 – NIRC of 1977;ection 16. Manufactured oils and other fuels. C There shall e collected on re
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
13/22
C707/ C*se N. "9#8T
CLAIMS
ACCOUNT PERIOD
Ta/ on #usiness 1979 198
;torage ees 197 198
Ma%orKs +er-it 197 1986
;anitar%Bnspection ee
197 1986
RTC:s De+7s7n
AMOUNT
+,$1,8 inclusive plussuch a-ount of
ta/Hfee that-a% accrueuntil
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
14/22
Iss&e t-e C*se
Ahether or not petitioner ++" 4hose oilproducts are su@ect to speci and
c)-a%or2s per-it and
d)sanitar% inspection fee
unto the respondent Municipalit% of +ililla, !i&al,ased on Municipal 0rdinance 'o. 1.
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
15/22
!uling
COURT’S DECISION
PREMISES CONSIDERED, with the MODIFICATION that
Ta/ on #usiness
;torage ees
Ma%orKs +er-it
;anitar% Bnspectionee
Accruing prior to 1976 are not to be pai
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
16/22
T*4 n ;&s7ness
+ 'o. 1:?ocal Ta/
"ode
+" 'o. 7+" 'o. 5
7
+ 'o. 6 The +ililla Ta/"ode of 1976
5rticle#usiness
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
17/22
!uling
COURT:S DECISION
+!JMB;J; "0';BJ!J, 4ith the MODIFICATION that
Ta/ on #usiness 5ccruing prior to 197 are not to e paid
;torage ees
Ma%orKs +er-it
;anitar% Bnspectionee
'ot to e paid % ++"
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
18/22
Str*
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
19/22
!uling
COURT:S DECISION
+!JMB;J; "0';BJ!J, 4ith the MODIFICATION that
Ta/ on #usiness 5ccruing prior to 197 are not to e paid
;torage ees 'ot to e paid % ++"
Ma%orKs +er-it
;anitar% Bnspectionee
5Lr-ed
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
20/22
Mayor’s Per!" a#$ Sa#!"ary I#s%e&"!o# Fee
E#e(ption$ %ro( ta#ation are con$true
con$true in strictissimi juris again$t the
ta#pa'er an !ibera!!' in %a)or o% the ta#ing
authorit'
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
21/22
S"a"'"ory Co#s"r'&"!o#
/e!!0$ett!e i$ the ru!e that a(ini$trati)e
regu!ation$ (u$t be in har(on' with the
pro)i$ion$ o% the !aw In ca$e o% i$crepanc'
between the ba$ic !aw an an i(p!e(entingru!e or regu!ation, the %or(er pre)ai!$
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8/17/2019 PHILIPPINE PETROLEUM, CORPORATION, petitioners. �v.�MUNICIPALITY OF PILILLA, RIZAL, Represented by MAYOR NICOMEDES F. PATENIA, respondent.
22/22
"AN2 3O4555
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