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Manila Bulletin devider Philippines devider National devider CTA reduces Lazada's tax liabilities to Makati City

CTA reduces Lazada's tax liabilities to Makati City

Published Nov 29, 2022 01:56 pm

The Court of Tax Appeals (CTA) has rejected the petition of a popular online seller of goods to nullify the P21.8 million deficiency business tax imposed by the Makati City government.

Instead, the court's Special Third Division reduced the tax liabilities of Lazada E-Services Philippines, Inc. to P8.1 million.

Court records showed Lazada elevated the case to the CTA after the Makati Regional Trial Court sustained the decision of the local government to slap the deficiency tax.

Lazada argued it was no longer required to pay the tax for the years 2016 and 2017 to Makati following the transfer of its headquarters and operations to the adjacent Taguig City in October 2015, while maintaining the old office purely for administration.

The tax court found Lazada liable to pay the tax despite its transfer as it submitted its retirement business application to the Makati treasurer's office only in 2018, contrary to the Local Government Code requirements

It also said that Lazada had been conducting "commercial operations" in Makati for the two-year period including the last quarter of 2015.

But the court scrapped the deficiency tax assessment amounting to P13 million for 2016 for the failure of the local taxmen to submit complete documents supporting the assessment.

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Lazada Philippines court of tax appeals
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