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All Jurisprudence based

0 tracked cards Commercial and Taxation Laws

In the Municipality of San Nicolas, the Municipal Treasurer issues a local business tax assessment against Crescent Pharmaceuticals in the amount of PHP 985,000. Crescent pays the tax under protest and sues in the Court of Appeals for a declaration that the assessment is void and for an injunction to stop collection. The Court of Appeals dismisses the petition for lack of jurisdiction. Under the Local Government Code, what is the correct remedy, and what is the likely outcome if Crescent subsequently files a petition for certiorari, prohibition, and/or mandamus with the Supreme Court?

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File a petition for certiorari, prohibition, and/or mandamus with the Supreme Court under Rule 65; the Supreme Court would likely grant the petition, reverse the Court of Appeals’ dismissal for lack of jurisdiction, and void the tax assessment or enjoin collection. Directly file a petition for declaratory relief in the Municipal Trial Court to declare the assessment void and stop collection. Bring a direct action for tax refund in the Court of Tax Appeals, which has exclusive jurisdiction over national taxes and is not the proper forum for local assessments. File a petition for certiorari, prohibition, and/or mandamus with the Court of Appeals; the Court of Appeals would assess the petition and could grant relief if it finds proper grounds despite the initial lack of jurisdiction.

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