HON. LOURDES R. JOSE, IN HER CAPACITY AS CITY TREASURER OF CITY OF CALOOCAN, PETITIONER, VS. TIGERWAY FACILITIES AND RESOURCES, INC., RESPONDENT.
- G.R. Number: G.R. No. 247331
- Promulgated: 2024-02-26
- Ponente: LOPEZ, J.
Keywords
Section 195 Local Government Code, Section 196 Local Government Code, Rule 45 Rules of Court, Article III Section 1, Philippine Constitution, Due Process in Taxation, Void Assessment Doctrine, Local Business Tax Refund, Tax Assessment, Taxation of LGUs, Legal Interest, Ocular Inspection, Protest of Assessment, Claim for Refund, Factual and Legal Basis, Question of Law, Question of Fact, Prima Facie Compliance, Arbitrariness, Petition Denied, Decision Affirmed With Modification