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Mactel Corporation vs. City Government of Makati

MACTEL CORPORATION, PETITIONER, VS. THE CITY GOVERNMENT OF MAKATI, THE CITY TREASURER OF MAKATI CITY AND THE OFFICER-IN-CHARGE OF THE OFFICE OF THE CITY ADMINISTRATOR AND HEAD OF BUSINESS PERMITS OFFICE, RESPONDENTS.

G.R. No. 244602 | 2021-07-14

FIRST DIVISION
 
D E C I S I O N
 
CARANDANG, J.:
 
Before us is a Petition for Review on Certiorari[1]assailing the Amended Decision[2] dated October 9, 2018 and the Resolution[3] dated January 29, 2019 of the Court of Tax Appeals (CTA) En Banc in CTA EB No. 1465, which reversed and set aside the earlier Decision[4] dated February 14, 2018 affirming the Decision[5] dated February 9, 2016 and the Resolution[6] dated May 18, 2016 of the CTA Second Division in CTA AC No. 147. The CTA Second Division earlier dismissed the petition for certiorari filed by respondents assailing the...