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City of Manila vs. Cosmos Bottling Corp.

CITY OF MANILA AND OFFICE OF THE CITY TREASURER OF MANILA, PETITIONERS, V. COSMOS BOTTLING CORPORATION, RESPONDENT.

G.R. No. 196681 | 2018-06-27

D E C I S I O N
 
MARTIRES, J.:
 
The filing of a motion for reconsideration or new trial to question the decision of a division of the Court of Tax Appeals (CTA) is mandatory. An appeal brought directly to the CTA En Banc is dismissible for lack of jurisdiction.
 
In local taxation, an assessment for deficiency taxes made by the local government unit may be protested before the local treasurer without necessity of payment under protest. But if payment is made simultaneous with or following a protest against an assessment, the taxpayer may subsequently maintain an action in court, whether as an appeal from assessment or a claim...