LOCAL AND REAL PROPERTY
TAXATION

We address local and real property tax issues with the same intensity, creativity and overall business perspective we apply to internal revenue tax issues. In addition to advising clients on all aspects of local and real property taxation, we also provide overall tax planning and assistance in the conduct of audits, appeals and litigation. We have represented clients before the Municipal/City/Provincial Treasurer’s Office with respect to disputed local business taxes, and before the Municipal/City/Provincial Assessor’s Office, with respect to disputed real property taxes. We have also litigated a number of disputed real property assessments and disputed local tax assessments before the Local Boards of Assessment Appeals, the Central Board of Assessment Appeals, and the regular courts.

NOTABLE REPRESENTATIONS:

 

  • Negotiated a favorable administrative settlement on behalf of the world’s largest cement manufacturer resulting in the cancellation of a Php 230 million real property tax deficiency assessment.
  • Successfully had a local tax ordinance imposing a tourism tax on food establishments declared void for being ultra vires.
  • Successfully challenged the imposition of real property tax on a refinery that had been decommissioned.
  • Represented before the Supreme Court a mining company that challenged the levy of real property tax on its tailings dam, resulting in the amendment of the Local Government Code to exempt machinery and equipment for pollution control and environmental protection from real property tax.
  • Successfully challenged on behalf of a memorial park a local tax ordinance that enacted a general revision of property values which the Department of Justice annulled as void for being inequitable, discriminatory and non-compliance with publication, hearing and other due process requirements of the Local Government Code.

 

CONNECT with US

Address:
8/F Jollibee Centre, San Miguel Avenue 1605 Pasig City, Philippines
Telephone:
(632) 633-9418
Fax:
(632) 633-1911; (632) 687-7674
Email:
mail@baniquedlaw.com

Baniqued Layug & Bello

2018

Website powered by: Pinoys Interactive

LOCAL AND REAL PROPERTY
TAXATION

LOCAL AND REAL PROPERTY
TAXATION