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(1) Has Petitioner’s the right to appeal with the CTA lapsed?
(2) Does the enforcement of the latter section of the tax ordinance constitute double taxation?
HELD:
(1) NO. Petitioner complied with the reglementary period for filing the petition. From April 20, 2007,
Petitioner had 30 days, or until May 20, 2007, within which to file their Petition for Review with the CTA.
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The Motion for Extension filed by the petitioners on May 18, 2007, prior to the lapse of the 30-day period
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on 20 May 2007, in which they prayed for another extended period of 10 days, or until 30 May 2007, to file
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their Petition for Review was, in reality, only the first Motion for Extension of petitioners. Thus, when FRI
Petitioner filed their Petition via registered mail their Petition for Review on 30 May 2007, they were able at 6:00 pm
to comply with the period for filing such a petition. Facebook Event | YouTube Channel
(2) YES. There is indeed double taxation if respondent is subjected to the taxes under both Sections 14 Season One
and 21 of the tax ordinance since these are being imposed: (1) on the same subject matter — the privilege Episode 1: August 31, 2018
of doing business in the City of Manila; (2) for the same purpose — to make persons conducting business Facebook Video | YouTube Video
within the City of Manila contribute to city revenues; (3) by the same taxing authority — petitioner City of Episode 2: September 7, 2018
Manila; (4) within the same taxing jurisdiction — within the territorial jurisdiction of the City of Manila; (5) Facebook Video | YouTube Video
for the same taxing periods — per calendar year; and (6) of the same kind or character — a local business Episode 3: September 13, 2018
tax imposed on gross sales or receipts of the business. Facebook Video | YouTube Video
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