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The Trial Court ruled that the taxes sought to be collected by the Republic from Sampaguita were still unpaid, its tender of the certificates of indebtedness in question not constituting payment; hence, it ought properly to be sentenced to pay the taxes.
21 de abr. de 1989 · RP v. ERICTA and SAMPAGUITA PICTURES G.R. No. L-35238 April 21, 1989 - Free download as Word Doc (.doc), PDF File (.pdf), Text File (.txt) or read online for free. tax case DOCTRINE: Legal compensation cannot take place against the Republic with respect to taxes, fees, duties and similar forced contributions due to it, there could be ...
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Fugoso reiterated the doctrine, such a competence being referred to as 'the power to prescribe regulations to promote the health, morals, peace, education, good order or safety, and general welfare of the people.
The Court ruled in favor of Sampaguita Pictures. Sampaguita Pictures, as assignee of the certificates of indebtedness, had succeeded to the original rights of the holders thereof and was therefore authorized to demand payment by the Republic of the indebtedness thereby represented.
Sampaguita Pictures came to incur an obligation for percentage, withholding and amusement taxes in the amount of P10,268.41 in favor of the Republic of the Philippines.
- Shirley Marie Cada
The Trial Court ruled that the taxes sought to be collected by the Republic from Sampaguita were still unpaid, its tender of the certificates of indebtedness in question not constituting payment; hence, it ought properly to be sentenced to pay the taxes.
As pointed out in Edu v. Ericta: "To avoid the taint of unlawful delegation, there must be a standard, which implies at the very least that the legislature itself determines matters of principle and lays down fundamental policy. Otherwise, the charge of complete abdication may be hard to repel.
