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Mactan Cebu (MCIAA) vs. Marcos

GR 120082 September 11, 1996 261 SCRA 667

Davide Jr., .: (CJ)

FACS:

!a"ta# Ceb$ %#ter#atia' Airp&rt A$t&rit (!C%AA) *a+ "reated t& pri#"ipa'' $#derta-e t& e"&mi"a', ei"ie#t

a#d ee"tive "tr&', ma#a/eme#t a#d +$pervi+i & te !a"ta# %#ter#atia' Airp&rt a#d +$" &ter airp&rt+ a+

ma be e+tab'i+ed i# te pr&vi#"e & Ceb$ Se"ti 1 & it+ "arter e3"empt+ te A$t&rit r&m pame#t &

rea't ta3e+ b$t i# 199, te Cit rea+$rer dema#ded pame#t &r rea't ta3e+ +evera' par"e'+ & 'a#d

be'/i#/ t& te &ter. !C%AA i'ed a petiti i# RC "te#di#/ tat, b #at$re & it+ p&*er+ a#d $#"ti+, it a+

te +ame &&ti#/ & a# a/e#" &r i#+tr$me#ta'it & te #atia' /&ver#me#t. e RC di+mi++ed te petiti

ba+ed Se"ti 194 5 24 & te '&"a' G&ver#me#t C&de &r R.A. 7160. $+ ti+ petiti.

%SS:

eter &r #&t te !C%AA i+ e3"empted r&m rea't ta3e+

R%;G:

it te repea'i#/ "'a$+e & RA 7160 te ta3 e3empti pr&vided. A'' /e#era' a#d +pe"ia' i# te "arter & te

!C%AA a+ bee# e3pre++' repeated. %t +tate 'a*+, a"t+, Cit Carter+, de"ree+, e3e"$tive &rder+, pr&"'amati+

a#d admi#i+trative re/$'ati+, &r part & part+ tere& *i" are i#"+i+te#t *it a# & te pr&vi+i+ & te C&de

are ereb repeated &r m&diied a""&rdi#/'. ere&re te SC airmed te de"i+i a#d &rder & te RC a#d

erei# petitier a+ t& pa te a++e++ed rea't ta3 & it+ pr&pertie+ ee"tive Ja#$ar 1, 1992 $p t& te pre+e#t.

Manila Electric Company v. Province of Laguna (G.R. o. !"!"#$. May #% !$$$)

&AC'

!RAC< *a+ /ra#ted a ra#"i+e b +evera' m$#i"ipa' "&$#"i'+ a#d te ;atia' 'e"trii"ati

Admi#i+trati t& &perate a# e'e"tri" 'i/t a#d p&*er +ervi"e i# te a/$#a. p e#a"tme#t &

&"a' G&ver#me#t C&de, te pr&vi#"ia' /&ver#me#t i++$ed &rdi#a#"e imp&+i#/ ra#"i+e ta3.

!RAC< paid $#der pr&te+t a#d 'ater "'aim+ &r re$#d be"a$+e & te d$p'i"it *it Se"ti 1

& =.D. ;&. >>1. i+ *a+ de#ied b te /&ver#&r (J&e i#a) re'i#/ a m&re re"e#t 'a* (GC).

!RAC< i'ed *it te RC a "&mp'ai#t &r re$#d, b$t *a+ di+mi++ed. ?e#"e, ti+ petiti.

I*E

eter &r #&t te imp&+iti & ra#"i+e ta3 $#der te pr&vi#"ia' &rdi#a#"e i+ vi&'ative & te#@impairme#t "'a$+e & te C+tit$ti a#d & =.D. >>1.

+EL,

;&. ere i+ #& vi&'ati & te #@impairme#t "'a$+e &r te +ame m$+t ie'd t& te i#ere#t

p&*er & te +tate (ta3ati). e pr&vi#"ia' &rdi#a#"e i+ va'id a#d "+tit$tia'.

RA'I-

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e &"a' G&ver#me#t C&de & 1991 a+ i#"&rp&rated a#d ad&pted, b a#d 'ar/e, te pr&vi+i+

& te #&* repea'ed &"a' a3 C&de. e 1991 C&de e3p'i"it' a$t&rie+ pr&vi#"ia' /&ver#me#t+,

#&t*it+ta#di#/ any exemption granted by any law or other special law, . . . (to) impose a tax on

businesses enjoying a franchise.A ra#"i+e parta-e+ te #at$re & a /ra#t *i" i+ bed te

p$rvie* & te #@impairme#t "'a$+e & te C+tit$ti. Arti"'e B%%, Se"ti 11, & te 1987

C+tit$ti, 'i-e it+ pre"$r+&r pr&vi+i+ i# te 194> a#d te 1974 C+tit$ti+, i+ e3p'i"it tat

#& ra#"i+e &r te &perati & a p$b'i" $ti'it +a'' be /ra#ted e3"ept $#der te "diti tat

+$" privi'e/e +a'' be +$be"t t& ame#dme#t, a'terati &r repea' b C/re++ a+ a#d *e# te

"&mm /&&d +& re$ire+.

Pepsi-Cola Bottling Company v Tanauan (1976)

Pepsi-Cola Bottling Company of the Phils, Inc v Tanauan GR No. L-3!", #e$%ua%y &', ('"

#)CT*+

Pepsi Cola Bottling Company commence a complaint ith p%elimina%y inunction $efo%e the Cou%t of #i%stInstance ofLeyte fo% the cou%t to ecla%e *ection & of R) &&"/ 0Local )utonomy )ct1 unconstitutional as an unueelegation of ta2ing autho%ity as ell as to ecla%e %inances Nos &3 an &' of municipality of Tanauan,Leyte. 4unicipal %inance No. &3 0(5&!5("&1 levies an collects f%om soft%in6s p%ouce%s anmanufactu%e%s a ta2 of 5" of a centavo fo% eve%y $ottle of soft%in6 co%6e. 4unicipal o%inance no. &'075&85("&1 levies an collects on soft%in6s p%ouce o% manufactu%e ithin the te%%ito%ial u%isiction ofthis municipality a ta2 of centavo on each gallon of volume capacity. The ta2es impose a%e enominateas 9municipal p%ouction ta2:. C#I-Leyte ismisse the complaint. ;ence, this petition.

I**

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on the p%oucts $ut the%e is no set %atio $eteen volume of sales an amount of the ta2. No% canthe ta2 levie $e t%eate as a specific ta2. *oft%in6 is not one of those specifie a%ticles.

3. No. 4unicipal co%po%ations a%e alloe much isc%etion in ete%mining the %ates of imposa$leta2es. This is in line ith the constitutional policy of acco%ing the iest possi$le autonomy tolocal gove%nments in matte%s of local ta2ation, an aspect that is given e2p%ession in the Local Ta2

Coe.

.

e appea' m$+t ai' a#d te de"i+i & te '&*er "&$rt airmed. e $e+ti be&re ti+C&$rt i+ e & p&*er. Fr&m a#d ater J$#e 19, 19>9, *e# te &"a' A$t&m A"t *a+e#a"ted, te +pere & a$t&m & a "artered "it i# te e#a"tme#t & ta3i#/ mea+$re+a+ bee# "+iderab' e#'ar/ed. %# te 'a#/$a/e & te +tat$te:

SC%

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e 'a+t me#tied@"a+e, $odges !. %unicipal "oardre+tated te "tr&''i#/ d&"tri#e i# ti+*i+e:

;& +pe"ia' dii"$'t atte#d+ te re+&'$ti & te mai# i++$e. ?eret&&re, *e avea##&$#"ed te d&"tri#e tat te /ra#t & te p&*er t& ta3 t& "artered "itie+ $#derSe"ti 2 & te &"a' A$t&m A"t i+ +$i"ie#t' p'e#ar t& "&ver Ke!erything,

e3"epti#/ t&+e *i" are me#tiedK terei#, +$be"t ' t& te 'imitati tat teta3 +& 'evied i+ &r Kp$b'i" p$rp&+e+, $+t a#d $#i&rmK (;i# Ea !i#i#/ C&mpa# v+.!$#i"ipa'it & R&3a+, =r&vi#"e & =a'a*a#, G.R. ;&. @2012>, J$' 20, 196>). erei+ #& +&*i#/, a#d *e d& #&t be'ieve it i+ p&++ib'e t& +&*, tat te ta3 'evied, "a''edb a# #ame, per"e#ta/e ta3 &r +a'e+ ta3 "&me+ $#der a# & te +pe"ii"e3"epti+ 'i+ted i# +e"ti 2 & te &"a' A$t&m A"t. ;&t bei#/ e3"epted, it m$+tbe re/arded a+ "&mi#/ *iti# te p$rvie* & te /e#era' r$'e. A+ te ma3im /&e+,K&xceptio firmat regulam in casibus non exceptis.K Si#"e it+ p$b'i" p$rp&+e, $+t#e++a#d $#i&rmit & app'i"ati are #&t di+p$ted, te ta3 +& 'evied m$+t be +$+tai#ed a+va'id.'wph'.*+t

%# te 'i/t & te ab&ve, it "a##&t be +aid tat te &rdi#a#"e +$er+ r&m a "+tit$tia' &r

+tat$t&r i#irmit a+ "'aimed i# te ir+t a''e/ed err&r. ;&r i+ petitier@appe''a#t a# m&re+$""e++$' i# it+ "'aim i# te +e"d a++i/#ed err&r tat te &rdi#a#"e +$er+ r&m te tai#t& i''e/a'it, it bei#/ i# re+trai#t & trade. %# te ab+e#"e & a "'ear a#d +pe"ii" +&*i#/ tattere *a+ a tra#+/re++i & a "+tit$tia' pr&vi+i &r rep$/#a#" t& a "tr&''i#/ +tat$te,a# &be"ti & +$" a /e#era'ied "ara"ter de+erve+ b$t +"a#t +mpat r&m ti+ C&$rt.C+ideri#/ te i#d$bitab'e p&'i" e3pre++' +et &rt i# te &"a' A$t&m A"t, tei#v&"ati & +$" a ta'i+ma#i" &rm$'a a+ Kre+trai#t & tradeK *it&$t m&re #& '/er+$i"e+, a++$mi#/ it ever did, t& #$''i a ta3i#/ &rdi#a#"e, &ter*i+e va'id.

ere&re, te $d/me#t a uo i+ ereb airmed. it&$t "&+t+.