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Makati city govt suspends amusement tax collection

MAKATI Mayor Abby Binay on Wednesday commended the Sangguniang Panlungsod of Makati for heeding her request to suspend the collection of amusement taxes to boost tourism and support local artists in the city. The city council on December 27 approved City Ordinance No. 2023-269 suspending the collection of amusement taxes…

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Makati suspends amusement taxes - BusinessWorld Online

Makati suspends amusement taxes - BusinessWorld Online
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Makati lifts closure order against Smart after 'compromise agreement' over taxes

The City Government of Makati on Friday announced the lifting of the closure order issued against Smart Communications Inc. Atty. Michael Camiña, Makati City legal officer and spokesman, said that the closure order was lifted after Smart has submitted documents in compliance with an earlier government order and court rulings.…

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Makati LGU to close other Smart offices in Makati for non-payment of taxes

The Makati City local government said other offices of Smart Communications Inc. located in the city will be shut down in the coming days following the closure of its main headquarters for operating without a business permit since 2019 and non-payment of franchise tax worth over P3.2 billion.



Acc

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Makati LGU shuts down tech company headquarters for operating without business permit

Photo from Makati LGU / MANILA BULLETIN



The Makati City local government issued a closure order against Smart Communications Inc. for operating without a business permit since 2019. 



According to the order of desistance or closure dated Feb. 23, 2023, the headquarters, located at 6799 Ayala Av

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SC affirms refund to South Luzon Tollway Corp., now SMC SLEX, of P20.5-M in 'erroneous taxes' – Manila Bulletin

Supreme Court (SC)

The Supreme Court (SC) has ruled that the South Luzon Tollway Corporation, now SMC SLEX, Inc., is entitled to a refund of more than P20.5 million in cash from the Makati City government for the erroneously collected business tax in 2011.
The ruling, contained in a resoluti

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Philippines - Q&A Tax Updates - September 2022.

Philippines - Q&A Tax Updates - September 2022.
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Philippines - Tax Updates September 2022 (Supplemental SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) International Edition Vol. 7).

Philippines - Tax Updates September 2022 (Supplemental SyCipLaw Tax Issues And Practical Solutions (T.I.P.S.) International Edition Vol. 7). Legal News and Analysis - Philippines - Tax -

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Court rules vs. Makati City in tax assessment suit

MANILA - The Court of Appeals (CTA) turned down a suit filed by the City of Makati seeking to impose local business taxes (LBT) on an architectural firm. The CTA decision dated September 16 denied for lack of merit the petition filed by the city and its treasurer, Nelia Barlis, and affirmed the December 2019 decision of the Makati Regional Trial Court (RTC) Branch 139 that canceled the notice of assessment on GF & Partners, Architects Co. In 2014, the city issued the LBT assessment amounting to PHP3.3 million against the firm for deficiency in taxes, fees, and charges covering the period 2010 to 2013, citing a provision in the Revised Makati Revenue Code (RMRC) on contractors and other independent contractors and operators of business offering services. The Makati RTC, however, declared the firm is not liable to pay LBT since it is a general professional partnership (GPP). The city elevated the case to the CTA in 2021. The CTA said the RTC decision was correct as those who are already subject to professional taxes, such as the architects in the GPP, are not included anymore in the term "contractor" who are subject to LBT under the RMRC provision. (PNA) }

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CTA affirms P3.3-M canceled tax assessment on architecture firm

CTA affirms P3.3-M canceled tax assessment on architecture firm
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