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Manila Bulletin devider Philippines devider CTA to Taguig LGU: Refund Serendra unit owners P5.7-M in illegally collected taxes

CTA to Taguig LGU: Refund Serendra unit owners P5.7-M in illegally collected taxes

Published Sep 15, 2020 04:11 pm

The Court of Tax Appeals (CTA) has ruled in favor of unit owners of upscale Serendra condominium in a tax case against the city government of Taguig.

In a 42-page ruling dated Sept. 10., the CTA’s Second Division ordered the Taguig City government to refund P5.7 million that was erroneously or illegally collected from Serendra Condominium Corp. (SCC), an association of unit owners of Serendra condominiums.

The decision was penned by Associate Justice Juanito C. Castañeda Jr

The SCC members questioned the requirement of the Taguig City government for them to pay the amount before the renewal of their permit to operate in 2013.

The city government imposed the tax, claiming the SCC engaged in business based on the association dues collected from the unit owners the previous years amounting to P43.01 million.

Aside from the business taxes, the amount also involved a marked increase in the environmental impact fee collected by the city government from the corporation amounting to P2.69 million.

The city claimed it had the authority to collect the taxes under the Local Government Code and the Taguig Revenue Code.

Ruling in favor of the corporation, the CTA said "SCC is not engaged in trade or business and, hence, is not subject to local business tax as well as to business plate/sticker fee”, citing Supreme Court ruling on similar cases.

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