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The Treasurer of the City of Manila vs. Unilever Phils., Inc.

CTA AC No. 45 January 20, 2009 CASANOVA

Republic of the Philippines

COURT OF TAX APPEALS

Quezon City

FIRST DIVISION

**************

THE TREASURER OF THE CITY OF

MANILA,

Petitioner,

-versus-

UNILEVER PHILIPPINES, INC.,

Respondent.

C. T .A. AC No. 45

"

Members:

ACOSTA, Chairperson

BAUTISTA, and

CASANOVA, JJ.

Promulgated: .

JAN 2 0 2009; <{:u)t~

AMENDED DECISION

CASANOVA, J.:

- - - X

On August 13, 2008, this Court issued a Decision on the above entitled case with the dispositive portion as follows: "The instant Petition for Review is hereby DENIED as there

I

is no law authorizing the petitioner's act of taxing the respondent in the instant petition. The assailed Decision dated November 3, 2006 and the Order dated July 12, 2007 are hereby AFFIRMED. Accordingly, petitioner Treasurer of the City of Manila is ORDERED TO REFUND to respondent Unilever Philippines, Inc. the amount

of SIXTY-TWO

MILLION

FIVE

HUNDRED

TWENTY-EIGHT THOUSAND SIX HUNDRED FOUR PESOS

AND 87/100 {Php 62,528,604.87) representing respondent's erroneously paid local business taxes as computed below: .

:eL.

• 4fnended Decision CfA AC No. 45

Page 2 of 3

Civil Case No. 01-102052 Civil Case No. 01-102052 Civil Case No. 02-103237 Civil Case No. 02-104045 Civil Case No. 04-109703 Civil Case No. 02-104955 Civil Case No. 03-108165 Civil Case No. 04-108907

TOTAL

SO ORDERED."

p 5,482,456.26 p 6,403,030.62 p 6,403,030.62 p 6,403,030.62 P11,350,041.07 p 6,403,030.62 p 8,733,943.99 P11,350,041.07 P62,528,604.87 The above dispositive portion was rendered based on petitioner's prayer in its Petition for Review assailing the Decision dated November 3, 2006 and Order

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· dated July 12, 2007 rendered by the . Regional Trial Court involving the eight consolidated cases. However, considering that the subject amount of the petition is only that stated in Civil Case No. 02-104045, this Court hereby amends the . said dispositive portion to read as stated below: "The instant Petition for Review is hereby DENIED as there is no law authorizing the petitioner's act of taxing the respondent in the instant petition. The assailed Decision dated November 3, 2006 and the Order dated July 12, 2007 are hereby AFFIRMED. Accordingly, petitioner Treasurer of the City of Manila is ORDERED TO REFUND to respondent Unilever Philippines, Inc. the amount of SIX MILLION FOUR HUNDRED THREE THOUSAND THIRTY PESOS AND 62/100 {P6,403,030.62) representing respondent's erroneously paid local business taxes in Civil Case No. 02-104045.

SO ORDERED.~

CTAAC No. 45

Let the corresponding modifications be made.

SO ORDERED.

WE CONCUR:

~~tz. ~ ERNESTO D. ACOSTA CAESAR A. CASANOVA

Associate Justice

Court of Tax Appeals

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