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CASE DIGESTS/ ETC.
CASE DIGESTS (ARCHIVE)

Tag: RA9282

  • CITY OF MANILA vs. HON. CARIDAD H. GRECIA-CUERDO G.R. No. 175723, February 04, 2014 (Peralta, J.) (CASE DIGEST)

    Facts The City of Manila (Petitioners) assessed local business taxes for 2002 against various businesses, including SM Mart, Inc. (Private Respondents), pursuant to provisions of the Revised Revenue Code of Manila (RRCM). Private Respondents paid the P19,316,458.77 assessment under protest as a precondition for the issuance of their business permits. They subsequently filed a complaint…