Manila: The Court of Tax Appeals (CTA) has directed the Quezon City government to refund local business taxes mistakenly paid by Sky Cable Corp. for the second quarter of 2021. The decision, spanning 13 pages and dated Oct. 8, upholds a previous ruling by the Quezon City Regional Trial Court (RTC) Branch 104 from Jan. 20, 2023, dismissing a petition for review filed by the city government.
According to Philippines News Agency, the dispute arose from a Business Tax Bill issued by Quezon City to Sky Cable, with the amount unspecified. Sky Cable paid the assessed amount and received an official receipt. The firm later filed a protest, claiming a refund for the erroneously paid taxes, but the local government did not respond to the request. This led Sky Cable to seek relief in the RTC, which ruled in favor of the company.
The CTA ruling stated that Sky Cable had proven its payment of taxes it was not liable for, thus entitling it to a refund. The court emphasized that the claim for a refund was not contingent on an allegation of double taxation but on the fact that taxes were paid unnecessarily.