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    2014 - Local Taxation

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    milleran
    The Sangguniang Panglungsod of Baguio City enacted a tax ordinance imposing a P50 tax on all tourists entering the city. The tax was intended to fund cleanliness and beautification projects. The Baguio Travellers Association filed a case arguing the tax was unjust and could reduce tourism. They obtained a temporary restraining order blocking enforcement. In response, Baguio City filed a petition with the Supreme Court to overturn the restraining order, arguing that tax collection cannot be legally enjoined.

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    2014 - Local Taxation

    Uploaded by

    milleran
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    The Sangguniang Panglungsod of Baguio City enacted a tax ordinance imposing a P50 tax on all tourists entering the city. The tax was intended to fund cleanliness and beautification projects. The Baguio Travellers Association filed a case arguing the tax was unjust and could reduce tourism. They obtained a temporary restraining order blocking enforcement. In response, Baguio City filed a petition with the Supreme Court to overturn the restraining order, arguing that tax collection cannot be legally enjoined.

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    2014- Local Taxation

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    The Sangguniang Panglungsod of Baguio City enacted a tax ordinance imposing a P50 tax on all tourists entering the city. The tax was intended to fund cleanliness and beautification projects. The Baguio Travellers Association filed a case arguing the tax was unjust and could reduce tourism. They obtained a temporary restraining order blocking enforcement. In response, Baguio City filed a petition with the Supreme Court to overturn the restraining order, arguing that tax collection cannot be legally enjoined.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    53 views1 page

    2014 - Local Taxation

    Uploaded by

    milleran
    The Sangguniang Panglungsod of Baguio City enacted a tax ordinance imposing a P50 tax on all tourists entering the city. The tax was intended to fund cleanliness and beautification projects. The Baguio Travellers Association filed a case arguing the tax was unjust and could reduce tourism. They obtained a temporary restraining order blocking enforcement. In response, Baguio City filed a petition with the Supreme Court to overturn the restraining order, arguing that tax collection cannot be legally enjoined.

    Copyright:

    © All Rights Reserved
    Download as PDF, TXT or read online from Scribd
    Download as pdf or txt
    of 1

    Local Taxation

    Thursday, 31 January 2019 10:58 AM

    Bar Item Question


    Exam No.
    Year
    2014 VII In accordance with the Local Government Code (LGC), the Sangguniang
    Panglungsod (SP) of Baguio City enacted Tax Ordinance No. 19, Series of 2014,
    imposing a P50.00 tax on all the tourists and travellers going to Baguio City. In
    imposing the local tax, the SP reasoned that the tax collected will be used to
    maintain the cleanliness of Baguio City and for the beautification of its tourist
    attractions.

    Claiming the tax to be unjust, Baguio Travellers Association (BTA), an


    association of travel agencies in Baguio City, filed a petition for declaratory
    relief before the Regional Trial Court (RTC) because BTA was apprehensive that
    tourists might cancel their bookings with BTA’s member agencies. BTA also
    prayed for the issuance of a Temporary Restraining Order (TRO) to enjoin
    Baguio City from enforcing the local tax on their customers and on all tourists
    going to Baguio City.

    The RTC issued a TRO enjoining Baguio City from imposing the local tax.
    Aggrieved, Baguio City filed a petition for certiorari before the Supreme Court
    (SC) seeking to set aside the TRO issued by the RTC on the ground that
    collection of taxes cannot be enjoined. Will the petition prosper? (5%)

    Taxation Page 1

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