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Manila Bulletin devider Philippines devider National devider CTA orders Taguig City to refund cement firm P8.1M erroneously levied business tax

CTA orders Taguig City to refund cement firm P8.1M erroneously levied business tax

Published Nov 21, 2023 06:58 am

The Court of Tax Appeals (CTA) has ordered Taguig City to refund Holcim Philippines, Inc. P8.1 million in erroneously collected local business tax (LBT) in 2018.

In a decision issued by the CTA's special second division, the tax court reversed the May 6, 2022 ruling of the Taguig City regional trial court (RTC) which dismissed Holcim's petition for refund.

Several times, Holcim asked the city treasurer of Taguig City to refund the firm's overpayment of LBTs amounting to P2.03 milion for each quarter in 2018.

Taguig City failed to act on the requests prompting Holcim to elevate the issue before the RTC.  However, the RTC dismissed the case as it ruled that the judicial claims for refund "were beyond the 30 days to appeal the claims in court."

Holcim elevated the RTC's ruling before the CTA on a petition filed on July 14, 2022.  The CTA granted the petition.

The tax court ruled that Holcim "complied with the prescription period for filing claims for refund of LBT as provided in Section 196 of the LGC (Local Government Code) in 1991." 

It said the RTC "committed a reversible error when it dismissed the subject Petitions for Refund upon the finding that the assessments had become conclusive and unappealable."

The CTA ruled: "Wherefore, in light of the foregoing considerations, the Petition for Review is granted. Accordingly, the assailed Judgment dated May 6, 2022, and Order dated June 13, 2022, rendered by the RTC-Branch 271, City of Taguig, in Civil Case Nos. 447-TG and 490-TG are reversed and set aside. Respondents (Taguig City and the city treasurer) are ordered to refund petitioner Holcim Philippines, Inc., the amount of P8,131,289.20, representing its erroneously paid LBT for the year 2018."

Associate Justice Lanee S. Cui-David wrote the 26-page decision with the concurrence of Associate Justice Jean Marie A. Bacorro-Villena.

Holcim is engaged in the manufacture, production, and merchandising -- whether domestically or for export -- of cement, cement products and by-products, including its derivatives, and any kind of minerals and building materials.

 

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tax refund Court of Tax Appeal court of tax appeals
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