G.R. No. 175558 - Skippers United Pacific, Inc. and Skippers Maritime Services, Inc., Ltd. vs. Nathaniel Doza, Napoleon De Gracia, Isidro L. Lata, and Charlie Aprosta

Petitioner Coca-Cola Bottlers Philippines, Inc. (CCBPI), a beverage manufacturer and seller with a sales office in the City of Manila, challenged the legality of a local tax measure.
Respondents are the City of Manila, Liberty M. Toledo (City Treasurer), and Joseph Santiago (Chief, Licensing Division).

On 25 February 2000, the Mayor of Manila approved Tax Ordinance No. 7988 (Revised Revenue Code), which repealed Ordinance No. 7794 and increased certain tax rates, notably deleting the exemption clause in Section 21.
On 17 August 2000, DOJ Secretary Artemio G. Tuquero issued a resolution under Section 187 of the Local Government Code (R.A. No. 7160), declaring Ordinance No. 7988 “null and void and without legal effect” for failure to publish the ordinance for three consecutive days as required by Section 188 of the LGC and Article 277 of its Implementing Rules.
The City of Manila did not appeal or seek reconsideration, rendering the DOJ resolution final.

Despite the final DOJ resolution, respondents assessed CCBPI under Ordinance No. 7988 for 2001 taxes.
On 17 January 2001, CCBPI filed a petition for injunction in RTC-Manila, Branch 21, praying respondents be enjoined from enforcing Ordinance No. 7988.
On 28 November 2001, RTC-Manila, Branch 21, rendered judgment granting a permanent injunction and canceling the bond.

On 22 February 2001, the Mayor approved Ordinance No. 8011 to amend certain sections of Ordinance No. 7988.
On 5 July 2001, DOJ Secretary Hernando Perez declared Ordinance No. 8011 “null and void and legally not existing” on the ground that it sought to amend an ordinance (No. 7988) already nullified.
Respondents’ motion for reconsideration before the DOJ was denied on 12 March 2002; their appeal to RTC-Manila, Branch 17, was dismissed for lack of jurisdiction on 2 December 2002; their certiorari to the Supreme Court (G.R. No. 157490) was denied on 23 June 2003 with finality on 11 August 2003.

On 8 May 2002, RTC-Manila, Branch 21, granted respondents’ motion for reconsideration of the 28 November 2001 decision, dismissing CCBPI’s petition on the ground that Ordinance No. 8011 had amended 7988.
On 5 December 2002, the trial court denied CCBPI’s motion for reconsideration of the 8 May 2002 order.

CCBPI filed a petition for review on certiorari under Rule 45, raising the sole substantive issue of whether Ordinance No. 7988 remains null and void and whether the RTC erred in dismissing the petition in light of Ordinance No. 8011.

Whether the petition raises only questions of law as required under Rule 45 of the 1997 Rules of Civil Procedure.
Whether the petition was properly verified and certified by an authorized corporate officer.

Whether Tax Ordinance No. 7988 of the City of Manila is null and void and without legal effect for failure to comply with mandatory publication requirements.
Whether the enactment of Tax Ordinance No. 8011, purportedly amending No. 7988, cures the nullity of the latter or otherwise bars injunctive relief.