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Philippine Long Distance Telephone Company, Inc. vs. Province of Laguna, et al.

PHILIPPINE LONG DISTANCE TELEPHONE COMPANY, INC., Petitioner, versus PROVINCE OF LAGUNA and MANUEL E. LEYCANO, JR., in his capacity as the Provincial Treasurer of the Province of Laguna, Respondents.

G.R. No. 151899 | 2005-08-16

THIRD DIVISION

D E C I S I O N 

GARCIA, J.: 

Twice, this Court has denied the earlier plea of petitioner Philippine Long Distance Company, Inc. (PLDT) to be adjudged exempt from the payment of franchise tax assessed against it by local government units. The first was in the 2001 case of PLDT vs. City of Davao[1] and the second, in the very recent case of PLDT vs. City of Bacolod, et al.[2]. Indeed, no less than the Court en banc, in its Resolution of March 25, 2003[3], denied PLDT's motion for reconsideration in Davao. In both cases, the Court in effect ruled that the desired relief is not legally feasible. 

No less than...