Bulacan to First Philippine
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The Province of Bulacan v CA & Republic Cement Corp G.R. No. 126232. November 27, 1998 In 1992, the Sangguniang Panlalawigan of Bulacan passed Provincial Ordinance No. 3, Sec 21 of which provides: Sec 21. There is hereby levied & collected a tax of 10% of the FMV in the locality per cubic meter of ordinary stones, sand, gravel, earth & other quarry resources, such, but not limited to marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from public lands or from beds of seas, lakes, rivers, streams, creeks and other public waters within its territorial jurisdiction. In a letter dated Nov. 11, 1993, the Provincial Treasurer assessed Republic Cement Corp (RCC) P 2,524,692 for extracting limestone, shale and silica from several parcels of private land in the province during in 1992 & 1993. On Dec. 23, 1993, RCC formally contested the assessment, which was, denied by the Provincial Treasurer on Jan. 17, 1994. Thus, on Feb. 14, 1994, RCC filed a petition for declaratory relief with the RTC of Bulacan. The RTC, upon motion of the province, dismissed RCC’s petition on the ground that the declaratory relief was improper, allegedly because a breach of the ordinance had been committed by RCC. On July 11, 1994, RCC filed a petition for certiorari with the SC which, in a resolution, referred the same to the CA. In the interim, the Province issued a warrant of levy against RCC for its unpaid tax liabilities. In an agreement and modus vivendi between the parties, RCC agreed to pay under protest 50% of the tax assessed, in exchange for the lifting of the warrant of levy. Also, the parties agreed, with the approval of the CA, to limit the issue for to the question as to WON the provincial government could impose and/or assess taxes on quarry resources extracted by RCC from private lands. The CA ruled in favor of RCC, hence this petition for certiorari. Issue: WON the province of Bulacan, on the basis of the ordinance, has authority to impose taxes on quarry resources extracted from private lands . NO. Although Sec 186 of the LGC allows a province to levy taxes other than those specifically enumerated in the LGC, the same is subject to certain conditions.
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Transcript of Bulacan to First Philippine
The Province of Bulacan v CA & Republic Cement CorpG.R. No. 126232.November 2! 1""#In 1992, the Sangguniang Panlalawigan of Bulacan passed Provincial Ordinance No. 3,Sec 21 of which provides:Sec 21.here is here!" levied # collected a ta$ of 1%& of the '() in the localit" percu!ic *eter of ordinar" stones, sand, +ravel, earth # other ,uarr" resources, such, !utnot li*itedto*ar!le, +ranite, volcanic cinders, !asalt, tu-androc. phosphate,e$tracted fro* public lands or fro* !eds of seas, la.es, rivers, strea*s, cree.s andother pu!lic waters within its territorial /urisdiction.In aletter dated Nov.11,1993,theProvincial reasurerassessed0epu!lic1e*ent1orp 20113P2,425,692 for e$tractin+ li*estone, shale and silica fro* several parcelsof private landin the province durin+ in 1992 # 1993. On 7ec. 23, 1993, 011 for*all" contested the assess*ent, which was, denied !" theProvincial reasurer on 8an. 19, 1995.hus, on'e!. 15, 1995, 011:ledapetitionfordeclarator"relief withthe01ofBulacan. he 01, upon *otion of the province, dis*issed 011;s petition on the +round that thedeclarator" relief was i*proper, alle+edl" !ecause a !reach of the ordinance had !eenco**itted !" 011.On 8ul" 11, 1995, 011 :led a petition for certiorari with the S1 which, in a resolution,referred the sa*e to the 1
