Court junks Taguig's petition on refund of 2016 taxes erroneously collected from Serendra condo in BGC

MANILA – The Court of Tax Appeals (CTA) has junked a petition filed by Taguig City Mayor Laarni "Lani" Cayetano questioning the ruling of the Taguig Regional Trial Court (RTC) which granted a local condominium corporation's claim and refund of taxes erroneously collected 10 years ago.

In a 16-page decision written by Associate Justice Marian Ivy Reyes-Fajardo on Aug. 25, the CTA's Special Third Division affirmed the 2024 ruling of the Taguig RTC Branch 153 in favor of Serendra Condominium Corporation’s (SCC) claim for partial tax credit worth PHP2.29 million in local business taxes (LBT).

The ruling consolidated SCC’s two separate petitions and Cayetano and the city in another case on Taguig’s court ruling on the LBT, PHP2.73 million in environmental impact fee (EIF), and PHP150 business plate/sticker.

The RTC-Taguig ruled that the LBT assessed against and collected from SCC for 2016 was erroneous, entitling SCC to a refund.

The court said that as a condominium corporation, SCC was not engaged in business or for profit and therefore was not a “contractor" subject to LBT under the Taguig Revenue Code.

However, the RTC denied the SCC’s claims for the EIF and business plate/sticker fee.

The tax court said the EIF and business plate fee were not local taxes and were outside of its jurisdiction. (PNA)