Municipality of Cainta v. City of Pasig

Summary

This consolidated case involved a territorial jurisdiction dispute between Pasig City and Cainta Municipality over the right to collect local taxes from Uniwide Sales Warehouse Club. The properties were covered by TCTs indicating location in Pasig, but Cainta claimed jurisdiction based on other documentary evidence. The Supreme Court affirmed that taxpayers are entitled to rely on the location stated in certificates of title for tax compliance purposes until properly amended through judicial proceedings. The Court held that Pasig had the apparent right to collect business taxes based on the TCT locations, while Cainta must reimburse taxes erroneously collected. The decision emphasized administrative feasibility in tax collection and the conclusive nature of registered land titles regarding location, establishing important precedent for LGU taxation disputes during pending boundary cases.