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NPC vs. PNB and Municipality of Sual

NATIONAL POWER CORPORATION PETITIONER, VS. PHILIPPINE NATIONAL BANK AND MUNICIPALITY OF SUAL, PANGASINAN, RESPONDENTS

G.R. No. 226716 | 2023-07-10

D E C I S I O N
DIMAAMPAO, J.:
 
This Petition for Review on Certiorari[1] impugns the Decision[2] and the Resolution[3] of the Court of Tax Appeals (CTA) sitting en banc, which declared final and collectible the Notice of Assessment of Local Business Tax for the Year 2010[4] (Notice of 2010 Assessment) against the National Power Corporation (petitioner), and denied the Motion for Reconsideration[5] thereof, respectively, in CTA EB No. 1104.

The salient facts of this case are uncontroverted.

On September 23, 2010, petitioner received a Notice of 2010 Assessment[6] from the Municipality of Sual,...