MANILA, Philippines – Ipinag-utos ng Court of Tax Appeals (CTA) sa lokal na pamahalaan ng Valenzuela City na isaoli ang P3.8 million sa North Luzon Expressway Corporation (NLEX) na mali nitong nakolekta mula 2012 hanggang 2019.
Sa 33 pahinang desisyon ng tax court, ang refund ay kumakatawan sa maling nakolekta na local business tax (LBT) para sa signage services, surcharge at interest at tax credited sa nabanggit na period.
Ginamit na basehan ng CTA ang Local Government Code (LGC) of 1991 kung saan nakasaad na kapag ang contractor ay nagmementene o nag-operate ng branch sa iba, ang recording ng sale ay dapat gawin sa naturang branch at ang business tax ay babayaran sa munisipalidad o siyudad kung saan naroon ang branch.
“In sum, since there is no showing that the signages or installations in Valenzuela City may be treated as a branch or sales office, or as a fixed place, where business transactions were held for the subject period, no valid levy or collection of LBT, including the surcharge and interest incidental thereto, on the said signages or installations may be made by respondent city government against petitioner (NLEX),” ayon sa korte. TERESA TAVARES
