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Quezon City & the City Treasurer vs. ABS-CBN Broadcasting Corporation 567 SCRA 495

QUEZON CITY and THE CITY TREASURER OF QUEZON CITY, Petitioners,versus ABS-CBN BROADCASTING CORPORATION,Respondent.

G.R. No. 166408 | 2008-10-06

 
D E C I S I O N


REYES, R.T., J.:


CLAIMS for tax exemption must be based on language in law too plain to be mistaken. It cannot be made out of inference or implication.

The principle is relevant in this petition for review on certiorari of the Decision[1] of the Court of Appeals (CA) and that[2] of the Regional Trial Court (RTC) ordering the refund and declaring invalid the imposition and collection of local franchise tax by the City Treasurer of Quezon City on ABS-CBN Broadcasting Corporation (ABS-CBN).

The Facts

Petitioner City Government of Quezon City is a local government unit duly organized and existing by virtue of Republic Act...