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Swedish Match Philippines Inc. vs. The Treasurer of the City of Manila

SWEDISH MATCH PHILIPPINES, INC., Petitioner, vs. THE TREASURER OF THE CITY OF MANILA, Respondent.

G.R. No. 181277 | 2013-07-03

FIRST DIVISION 

DECISION 

SERENO, CJ: 

This is a Petition for Review on Certiorari1 filed by Swedish Match Philippines, Inc. (petitioner) under Rule 45 of the 1997 Rules of Civil Procedure assailing the Court of Tax Appeals En Bane (CTA En Bane) Decision2 dated 1 October 2007 and Resolution3 dated 14 January 2008 in C.T.A. EB No. 241. 

THE FACTS 

On 20 October 200 l, petitioner paid business taxes in the total amount of P470,932.21.4 The assessed amount was based on Sections 145 and 21 6 of Ordinance No. 7794, otherwise known as the Manila Revenue Code, as amended by Ordinance Nos....