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Mindanao Shopping vs. Hon. Duterte et al. [SEPARATE CONCURRING OPINION, LEONEN, J.]

MINDANAO SHOPPING DESTINATION CORPORATION, ACE HARDWARE PHILS., INC., INTERNATIONAL TOYWORLD, INC., STAR APPLIANCE CENTER, INC., SURPLUS MARKETING CORPORATION, WATSONS PERSONAL CARE STORES (PHILS.), INC., AND SUPERVALUE, INC., PETITIONERS, V. HON. RODRIGO R. DUTERTE, IN HIS CAPACITY AS MAYOR OF DAVAO CITY, HON. SARA DUTERTE, VICE-MAYOR OF DAVAO CITY, IN HER CAPACITY AS PRESIDING OFFICER OF THE SANGGUNIANG PANLUNGSOD, AND THE SANGGUNIANG PANLUNGSOD (CITY COUNCIL) NG DAVAO, RESPONDENTS.

G.R. No. 211093 | 2017-06-06

SEPARATE CONCURRING OPINION
 
LEONEN, J.:
 
I concur in the result.
 
Respectfully, I disagree with the ponencia 's conclusion that the tax rate imposed on retailers under Davao City Ordinance No. 253, Series of 2006 is "a rectification of an erroneous classification of taxpayers and tax rates"[1] under Davao's old tax code. The 1.25% tax levied on retailers is an imposition of a new tax. Wholesalers and retailers were not grouped into a single category under Davao's old tax code. They were classified separately, although taxed with the same rate.
 
However, I agree that Davao City, in its initial attempt...