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    Millares

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    Charlene Millares
    PBPI was assessed local business taxes and fees by the City Treasurer of Manila. PBPI protested the assessment but its protest was denied. PBPI paid the assessment under protest and filed a claim for refund with the City Treasurer and RTC. The City Treasurer argued PBPI should have appealed the denial instead of seeking a refund. However, the Supreme Court ruled PBPI was justified in seeking a refund because it satisfied the two requirements under the Local Government Code: 1) it protested the assessment and paid the tax within 60 days, and 2) it filed its refund action in court within 30 days of the denial of its protest.

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    Millares

    Uploaded by

    Charlene Millares
    481 views1 page
    PBPI was assessed local business taxes and fees by the City Treasurer of Manila. PBPI protested the assessment but its protest was denied. PBPI paid the assessment under protest and filed a claim for refund with the City Treasurer and RTC. The City Treasurer argued PBPI should have appealed the denial instead of seeking a refund. However, the Supreme Court ruled PBPI was justified in seeking a refund because it satisfied the two requirements under the Local Government Code: 1) it protested the assessment and paid the tax within 60 days, and 2) it filed its refund action in court within 30 days of the denial of its protest.

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    233556-MILLARES.docx

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    PBPI was assessed local business taxes and fees by the City Treasurer of Manila. PBPI protested the assessment but its protest was denied. PBPI paid the assessment under protest and filed a claim for refund with the City Treasurer and RTC. The City Treasurer argued PBPI should have appealed the denial instead of seeking a refund. However, the Supreme Court ruled PBPI was justified in seeking a refund because it satisfied the two requirements under the Local Government Code: 1) it protested the assessment and paid the tax within 60 days, and 2) it filed its refund action in court within 30 days of the denial of its protest.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    481 views1 page

    Millares

    Uploaded by

    Charlene Millares
    PBPI was assessed local business taxes and fees by the City Treasurer of Manila. PBPI protested the assessment but its protest was denied. PBPI paid the assessment under protest and filed a claim for refund with the City Treasurer and RTC. The City Treasurer argued PBPI should have appealed the denial instead of seeking a refund. However, the Supreme Court ruled PBPI was justified in seeking a refund because it satisfied the two requirements under the Local Government Code: 1) it protested the assessment and paid the tax within 60 days, and 2) it filed its refund action in court within 30 days of the denial of its protest.

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    © All Rights Reserved
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    of 1

    CITY TREASURER OF MANILA v. PHILIPPINES BEVERAGE PARTNERS, INC.

    ,
    SUBSTITUTED BY COCA-COLA BOTTLERS PHILIPPINES
    G.R. NO. 233556, SEPTEMBER 11, 2019 (REYES, JR., J.)

    FACTS:
    The City Treasurer of Manila (City Treasurer), on January 17, 2007, assessed
    Philippine Beverage Partners, Inc. (PBPI) of local business taxes and regulatory fees.
    PBPI protested the assessment, through a letter dated January 19, 2007, arguing that
    the pertinent tax ordinances amending the Revenue Code of Manila (RCM) have been
    declared null and void. On February 6, 2007, PBPI received a letter denying its
    protest. PBPI nevertheless paid the assessed amount under protest.

    On March 2, 2007, PBPI then filed a written claim for refund of


    erroneously/illegally collected tax with the City Treasurer. It also filed a claim for
    refund or credit with the RTC of Manila on March 8, 2007. The City Treasurer
    countered that PBPI should have appealed the denial of its protest instead of
    instituting an action for refund. It contented that the assessment against PBPI became
    final and executory when the latter effectively abandoned its protest and instead sued
    for the refund of the assessed taxes and charges.

    ISSUE:
    Was PBPI justified in filing an action for refund with the RTC?

    RULING:
    Yes. PBPI was justified in filing an action for refund with the RTC.

    Under Sections 195 and 196 of the Local Government Code (LGC), there are two
    conditions that must be satisfied in order to successfully prosecute an action for
    refund in case the taxpayer had received an assessment. One, pay the tax and
    administratively assail within 60 days the assessment before the local treasurer,
    whether in a letter-protest or in a claim for refund. Two, bring an action in court
    within thirty (30) days from decision or inaction by the local treasurer, whether such
    action is denominated as an appeal for assessment and/or claim for refund of
    erroneously or illegally collected tax.

    In this case, PBPI availed of the second remedy. After PBPI received the
    assessment on January 17, 2007, it protested such assessment on January 19, 2007.
    After payment of the assessed taxes and charges, PBPI wrote the City Treasurer
    another letter asking for the refund and reiterating the grounds raised in the protest
    letter. Then, on February 6, 2007, PBPI received the letter denying its protest. Thus,
    on March 8, 2007, or exactly thirty (30) days from receipt of the denial, PBPI brought
    the action before the RTC of Manila.

    Hence, PBPI is justified in filing a claim for refund after timely protesting and
    paying the assessment.

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