philippine petroleum, corporation, petitioners. v.municipality of pililla, rizal, represented by...

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 ', (!!(


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.


3/22

F*+ts t-e C*se

+etitioner:

PHILIPPINE PETROLEUM CORPORATION


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


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


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


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


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


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


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


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.


12/22

PD No. 1158 – NIRC of 1977;ection 16. Manufactured oils and other fuels. C There shall e collected on re


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


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.


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


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


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


'ot to e paid % ++"


18/22

Str*


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


5Lr-ed


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'


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$ic !aw an an i(p!e(entingru!e or regu!ation, the %or(er pre)ai!$


22/22

"AN2 3O4555

philippine petroleum, corporation, petitioners. v.municipality of pililla, rizal, represented by...

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