This case has been cited 1 times or more.
|
2013-04-03 |
VILLARAMA, JR., J. |
||||
| Meanwhile, respondent filed a Motion to Dismiss[13] in Civil Case No. 72238 arguing that petitioner's complaint merits outright dismissal considering that its claim had already been extinguished by respondent's prior payment or remittance of the subject amusement taxes to the City of Cebu. Respondent called attention to Section 26 of the Implementing Rules and Regulations (IRR) of R.A. No. 9167 which directed petitioner to execute a Memorandum of Agreement (MOA) with proprietors, operators and lessees of theaters and cinemas as well as movie producers, on the systems and procedures to be followed for the collection, remittance and monitoring of the amusement taxes withheld on graded films. In the apparent absence of such MOA and the "general procedure/process" duly adopted by all proprietors, operators and lessees of theaters or cinemas, respondent has been withholding such taxes and remitting the same to the City of Cebu pursuant to Cebu City Tax Ordinance No. LXIX, as shown by the Certification[14] dated February 5, 2009 issued by the Office of the Treasurer of Cebu City stating that respondent "had religiously remitted their monthly amusement taxes due to the Cebu City Government." Respondent pointed out that even the Cebu City Government recognizes that when it receives the amusement taxes collected or withheld by the owners, operators and proprietors of theaters and cinema houses on graded films, it is mandated to forward the said taxes to petitioner. | |||||