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.
• Drafted for a local government unit (LGU) local tax ordinance that granted tax and other fiscal incentives to companies that locate their plants or factories in industrial estates situated within the territorial jurisdiction of the LGU.
• Successfully challenged on behalf of nationwide distribution company a local business tax assessment issued by an LGU that sought to tax sales made by the branches of the company situated outside the LGU’s territorial jurisdiction.