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SWEDISH MATCH PHILIPPINES v. TREASURER OF CITY OF MANILA

This case has been cited 1 times or more.

2014-07-30
BERSAMIN, J.
In resolving the issue of double taxation involving Section 21 of the Revenue Code of Manila, the Court is mindful of the ruling in City of Manila v. Coca-Cola Bottlers Philippines, Inc.,[37] which has been reiterated in Swedish Match Philippines, Inc. v. The Treasurer of the City of Manila.[38] In the latter, the Court has held: x x x [T]he issue of double taxation is not novel, as it has already been settled by this Court in The City of Manila v. Coca-Cola Bottlers Philippines, Inc., in this wise: