Php 54 million real property tax assessment upheld; Real property tax exemption arising from tax incentives is a question of fact subject to prior exhaustion of administrative remedies.
Php 37 million local business tax assessment canceled; City treasurer must be authorized to file a case in the form of City Charter or Resolution; Common carriers are exempt from local business tax.
Php 2.7 billion tax assessment canceled; Chief of large taxpayer audit division cannot validly sign a memorandum of assignment; PAGCOR’s licensees and contractees are exempt from income tax on gaming revenues