Quantcast
Latest Stories

SC affirms dismissal of civil case vs SM Prime Holdings

By

MANILA, Philippines—The Supreme Court affirmed the decision of the Pasig City Regional Trial Court in dismissing the civil case filed against SM Prime Holdings Inc. for non-payment of P76.8 million amusement tax incentive reward from 2003 to 2008.

In a decision by the high court’s first division through Associate Justice Martin Villarama, the Pasig Court’s ruling is proper and does not indicate that it is abdicating its jurisdiction over the case.

The Film Development Council of the Philippines filed the case against SM to collect the P76,836,807.08 from SM Cebu.

The civil case in Cebu, meanwhile, was filed by the Cebu City Government seeking to declare as invalid a provision of Republic Act 9167 or the law creating the Film Development Council of the Philippines which requires cities and municipalities in Metropolitan Manila and highly urbanized cities nationwide to deduct from theaters and cinemas amusement tax that will be used as reward for film producers who can make high quality films.

Cebu City government argued that the provision violates the Local Government Code specifically the provision which gives LGUs taxing power.

SM sought to dismiss the case filed in Pasig saying it has been religiously remitting amusement tax to the Cebu City government and informed the court of a similar case in Cebu, adding that its motion for intervention with the Cebu Court has been granted.

The Pasig Court granted SM’s motion to dismiss on the ground that there is a pending case in a Cebu Court.

The high court in its ruling agreed with the Pasig Court’s ruling that the Cebu Court is in the best position to rule over the case.

“A party is not allowed to vex another more than once regarding the same subject matter and for the same cause of action. This theory is ‘founded on the public policy that the same subject matter should not be the subject controversy in courts more than once, in order that possible conflicting judgments may be avoided for the sake of the stability of the rights and status of persons and also to avoid the costs and expenses incident to numerous suits,” the high court said.


Follow Us


Follow us on Facebook Follow on Twitter Follow on Twitter


Recent Stories:

Complete stories on our Digital Edition newsstand for tablets, netbooks and mobile phones; 14-issue free trial. About to step out? Get breaking alerts on your mobile.phone. Text ON INQ BREAKING to 4467, for Globe, Smart and Sun subscribers in the Philippines.

Tags: amusement tax , Business , News , SM Prime Holdings , supreme court

  • alfred sanchez

    wow city lang pwede na gumawa ng sariling tax law, pag nanalo si binay na presidente expect nyo na makati may sarili ng taxation law



Copyright © 2014, .
To subscribe to the Philippine Daily Inquirer newspaper in the Philippines, call +63 2 896-6000 for Metro Manila and Metro Cebu or email your subscription request here.
Factual errors? Contact the Philippine Daily Inquirer's day desk. Believe this article violates journalistic ethics? Contact the Inquirer's Reader's Advocate. Or write The Readers' Advocate:
c/o Philippine Daily Inquirer Chino Roces Avenue corner Yague and Mascardo Streets, Makati City, Metro Manila, Philippines Or fax nos. +63 2 8974793 to 94
Advertisement
Advertisement

News

  • What Went Before: Malacañang allies alleged involvement in pork scam
  • Timeline: Napoles tell-all
  • 12 senators on Napoles ‘pork’ list, says Lacson
  • Napoles surgery in Makati hospital successful
  • Save the queen? Aide takes fall for Enrile, Gigi Reyes
  • Sports

  • Mixers trim Aces; Painters repulse Bolts
  • Donaire junks Garcia as coach, taps father
  • ’Bye Ginebra: No heavy heart this time
  • UAAP board tackles new rules
  • Baguio climb to decide Le Tour de Filipinas
  • Lifestyle

  • The best flavors of summer in one bite, and more
  • Homemade yogurt, bread blended with pizza, even ramen
  • Visiting chefs from Denmark get creative with ‘ube,’ ‘ buko,’ ‘calamansi,’ mangoes
  • Salted baked potatoes
  • A first in a mall: Authentic Greek yogurt–made fresh in front of diners
  • Entertainment

  • Return of ‘Ibong Adarna’
  • Practical Phytos plans his future
  • In love … with acting
  • From prison to the peak of success
  • ‘Asedillo’ location thrives
  • Business

  • Philippine Airlines to stop shipment of shark fins
  • PH banks not ready for Asean integration
  • Stocks down on profit-taking
  • Banks allowed to use ‘cloud’
  • SMIC to issue P15-B bonds
  • Technology

  • ‘Unlimited’ Internet promos not really limitless; lawmakers call for probe
  • Viber releases new design for iPhone, comes to Blackberry 10 for the first time
  • Engineers create a world of difference
  • Bam Aquino becomes Master Splinter’s son after Wiki hack
  • Mark Caguioa lambasts Ginebra teammates on Twitter
  • Opinion

  • Editorial cartoon, April 24, 2014
  • Talking to Janet
  • Respite
  • Bucket list
  • JPII in 1981: walking a tightrope
  • Global Nation

  • PH seeks ‘clearer assurance’ from US
  • China and rivals sign naval pact to ease maritime tensions
  • What Went Before: Manila bus hostage crisis
  • Obama arrives in Tokyo, first stop of 4-nation tour
  • Believe it or not: Filipinos love US more than Yanks
  • Marketplace