Taxation
Remedial
Ponente: PERALTA,** J.
Decision Date: 2016-11-14
GR Number: G.R. No. 209303
Digest Team
4 months ago
Avg. Rating:
Summary:
This case involves a dispute between the National Power Corporation (NPC) and the provincial and municipal treasurers and assessors of Benguet regarding the assessment and collection of real property taxes on properties owned by NPC. NPC, a government-owned corporation engaged in power generation and production, claimed that its properties were exempt from taxation under the Local Government Code. The respondents argued that the properties were not exempt as they were classified as "industrial" or "for industrial use." The Court of Tax Appeals (CTA) dismissed NPC's petition for review on the ground that it failed to comply with the requirement of payment under protest before filing its appeal. NPC appealed to the Supreme Court.
Doctrine:
The payment under protest is a mandatory requirement before a taxpayer can file a protest against an assessment of real property tax. The burden of proving exemption from local taxation is upon the taxpayer, and if the property being taxed has not been dropped from the assessment roll, taxes must be paid under protest if the exemption from taxation is insisted upon.
Facts:
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Issues Ratio:
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Dispositive:
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Other Notes:
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