Escolar Documentos
Profissional Documentos
Cultura Documentos
;
. ....
THIRD DIVISION
DECISION
2
CTA docket, pp . 8-35.
RTC rolla, vol. II, pp. 807-814.
WI/
3 RTC rolla, vol. II , pp. 937-938.
4
Exhibit A, RTC rolla, pp. 648-658 .
DECISION
CTA AC NO. 179
Page 2 of 23
No costs.
SO ORDERED.
15 Metro Manila Shopping Mecca Corp., et at. vs. Ms. Liberty Toledo, in her Official Capacity as
the City Treasurer of Manila, and the City of Manila, G.R. No. 190818, June 5, 2013.
DECISION
CTA AC NO. 179
Page 9 of 23
Article II
MUNICIPALITIES
Article III
CITIES
PRIMARY PURPOSE
SECONDARY PURPOSES
18
SEC-OGC Opinion No. 11-15, Applicability of Foreign Ownership Restriction; Holding Companies.
DECISION
CTA AC NO. 179
Page 18 of 23
Inc., 19 the First Division of this Court has ruled that Section
3A.02(p) in relation to Section 3A.02(h), both of the RMRC,
imposing LBT on dividend income of holding companies
violates the limit set by Section 133(a) of the 1991 LGC.
19
CTA Ac No. 166, January 6, 2017. /
DECISION
CTA AC NO. 179
Page 20 of 23
I
DECISION
CTA AC NO. 179
Page 22 of 23
SO ORDERED.
R. FASON-VICTORINO
We concur:
LOVELL~. BAUTISTA
Associate Justice
ON LEAVE
MA. BELEN M. RINGPIS-LIBAN
Associate Justice
ATTESTATION
LOVEL' ~. BAUTISTA
Ass~~te Justice
Chairperson
DECISION
CTA AC NO. 179
Page 23 of 23
CERTIFICATION
Presiding Justice