UL files case vs. city gov’t
A CIVIL case for injunction and declaration of nullity of business tax was filed before the Regional Trial Court (RTC) by the University of Luzon (UL) against the City of Dagupan, Mayor Benjamin Lim, City Administrator Vladimir Mata and City Treasurer Romelita Alcantara.
The complaint, received by the RTC on May 26, 2011, was signed by UL President Mac Arthur Samson for the university.
In its petition, UL asked the court to declare the imposition, assessment and billing of business tax on the educational institution by the Dagupan City government in the amount of less than P1 million void ab initio (void from the beginning).
Samson has been asserting that private schools, under the law, are exempt from paying business taxes.
Moreover, the university asked the court to restrain the respondents from imposing, assessing and collecting business tax from the petitioner and directing all respondents to write off all prior impositions, assessment and billing on business taxes on the petitioner.
UL contends that under the Local Government Code of 1991, private schools are not listed as among the business establishments to be taxed.
It also cited the Local Revenue Code (City Ordinance No. 1855), particularly Section 109, which does not list private schools are among those subject for taxation.
In filing the civil case, UL cited the Latin maxim “expresso unis est exclusion alterius” which was adopted in a decision of the Supreme Court which says: “Where a statue, by its term, is expressly limited to certain matters, it may not, by interpretation be extended to others.”
The university also maintained that statutes levying taxes or duties are to be construed strongly against the government and in favor of the subject or citizen, because burdens are not imposed beyond what statutes expressly and clearly declare.–LM
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