THE TREASURER OF THE CITY OF MANILA v. UNILEVER PHILS., INC.

Republic of the Philippines COURT OF TAX APPEALS Quezon City FIRST DIVISION ************** THE TREASURER OF THE CITY OF MANILA, Petitioner, C.T.A. AC No. 45 -versus- " Members: ACOSTA, Chairperson BAUTISTA, and CASANOVA, JJ. UNILEVER PHILIPPINES, INC., Promulgated: . Respondent. JAN 20 2009; <{:u)t~ ---X AMENDED DECISION CASANOVA, J.: On August 13, 2008, this Court issued a Decision on the above entitled case with the dispositive portion as follows: "The instant Petition for Review is hereby DENIED as there I is no law authorizing the petitioner's act of taxing the respondent in the instant petition. The assailed Decision dated November 3, 2006 and the Order dated July 12, 2007 are hereby AFFIRMED. Accordingly, petitioner Treasurer of the City of Manila is ORDERED TO REFUND to respondent Unilever Philippines, Inc. the amount of SIXTY-TWO MILLION FIVE HUNDRED TWENTY-EIGHT THOUSAND SIX HUNDRED FOUR PESOS AND 87/100 {Php 62,528,604.87) representing respondent's erroneously. paid local business taxes as computed below::eL.

� 4fnended Decision p 5,482,456.26 CfA AC No. 45 p 6,403,030.62 Page 2 of 3 p 6,403,030.62 p 6,403,030.62 Civil Case No. 01-102052 P11,350,041.07 Civil Case No. 01-102052 p 6,403,030.62 Civil Case No. 02-103237 p 8,733,943.99 Civil Case No. 02-104045 P11,350,041.07 Civil Case No. 04-109703 P62,528,604.87 Civil Case No. 02-104955 Civil Case No. 03-108165 Civil Case No. 04-108907 TOTAL SO ORDERED." The above dispositive portion was rendered based on petitioner's prayer in its Petition for Review assailing the Decision dated November 3, 2006 and Order I � dated July 12, 2007 rendered by the . Regional Trial Court involving the eight consolidated cases. However, considering that the subject amount of the petition is only that stated in Civil Case No. 02-104045, this Court hereby amends the . said dispositive portion to read as stated below: "The instant Petition for Review is hereby DENIED as there is no law authorizing the petitioner's act of taxing the respondent in the instant petition. The assailed Decision dated November 3, 2006 and the Order dated July 12, 2007 are hereby AFFIRMED. Accordingly, petitioner Treasurer of the City of Manila is ORDERED TO REFUND to respondent Unilever Philippines, Inc. the amount of SIX MILLION FOUR HUNDRED THREE THOUSAND THIRTY PESOS AND 62/100 {P6,403,030.62) representing respondent's erroneously paid local business taxes in Civil Case No. 02-104045. SO ORDERED.~

Amended Decision CTAAC No. 45 Let the corresponding modifications be made. SO ORDERED. CAESAR A. CASANOVA Associate Justice WE CONCUR: ~~tz. ~ ERNESTO D. ACOSTA Court ofTax Appeals Library ,.