Serafica v Treasurer of Ormoc
GR No L-24813, April 28, 1969
FACTS:
Serafica seeks to nullify Ordinance 13 imposing a tax on every 1,000 board feet of lumber. He contends that the charter of Ormoc authorizes it to regulate and not tax. He alleges that the tax on the lumber constitutes double taxation.
ISSUE:
Is the city authorized to tax?
RULING:
Yes. Under the Local Autonomy Act, the power is broad and sufficiently plenary to cover everything, except those mentioned. Regulation and taxation are two different things, the first being an exercise of police power and the latter is not. Double taxation is not prohibited in the Philippines.
FACTS:
Serafica seeks to nullify Ordinance 13 imposing a tax on every 1,000 board feet of lumber. He contends that the charter of Ormoc authorizes it to regulate and not tax. He alleges that the tax on the lumber constitutes double taxation.
ISSUE:
Is the city authorized to tax?
RULING:
Yes. Under the Local Autonomy Act, the power is broad and sufficiently plenary to cover everything, except those mentioned. Regulation and taxation are two different things, the first being an exercise of police power and the latter is not. Double taxation is not prohibited in the Philippines.
Posts
No comments:
Post a Comment