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    PFB v. CBA

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    The Philippine Fisheries Development Authority (PFDA) was tasked with managing and operating the Lucena Fishing Port Complex (LFPC) in 1992. In 1999, the City Government of Lucena demanded payment of real property taxes on the LFPC from 1993 to 1999 totaling P39,397,880. PFDA appealed the tax assessment. The Supreme Court ruled that as a government instrumentality, PFDA is exempt from real property taxes on the LFPC, except for portions leased to private entities. The Court also noted that as a property intended for public use, the LFPC is exempt from real property taxes under the Local Government Code.

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    PFB v. CBA

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    onlineonrandomdays
    110 views1 page
    The Philippine Fisheries Development Authority (PFDA) was tasked with managing and operating the Lucena Fishing Port Complex (LFPC) in 1992. In 1999, the City Government of Lucena demanded payment of real property taxes on the LFPC from 1993 to 1999 totaling P39,397,880. PFDA appealed the tax assessment. The Supreme Court ruled that as a government instrumentality, PFDA is exempt from real property taxes on the LFPC, except for portions leased to private entities. The Court also noted that as a property intended for public use, the LFPC is exempt from real property taxes under the Local Government Code.

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    The Philippine Fisheries Development Authority (PFDA) was tasked with managing and operating the Lucena Fishing Port Complex (LFPC) in 1992. In 1999, the City Government of Lucena demanded payment of real property taxes on the LFPC from 1993 to 1999 totaling P39,397,880. PFDA appealed the tax assessment. The Supreme Court ruled that as a government instrumentality, PFDA is exempt from real property taxes on the LFPC, except for portions leased to private entities. The Court also noted that as a property intended for public use, the LFPC is exempt from real property taxes under the Local Government Code.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    110 views1 page

    PFB v. CBA

    Uploaded by

    onlineonrandomdays
    The Philippine Fisheries Development Authority (PFDA) was tasked with managing and operating the Lucena Fishing Port Complex (LFPC) in 1992. In 1999, the City Government of Lucena demanded payment of real property taxes on the LFPC from 1993 to 1999 totaling P39,397,880. PFDA appealed the tax assessment. The Supreme Court ruled that as a government instrumentality, PFDA is exempt from real property taxes on the LFPC, except for portions leased to private entities. The Court also noted that as a property intended for public use, the LFPC is exempt from real property taxes under the Local Government Code.

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    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    of 1

    Philippine Fisheries Development vs.

    Central Board of Assessment


    G.R. No. 178030

    FACTS:
    The records show that the Lucena Fishing Port Complex (LFPC) is one of the fishery infrastructure
    projects undertaken by the National Government under the Nationwide Fish Port-Package. The Philippine
    Fisheries Development Authority (PFDA) was created by virtue of P.D. 977 as amended by E.O. 772, with
    functions and powers to (m)anage, operate, and develop the Navotas Fishing Port Complex and such other
    fishing port complexes that may be established by the Authority. Pursuant thereto, Petitioner-Appellant PFDA
    took over the management and operation of LFPC in February 1992.
    On October 26, 1999, in a letter addressed to PFDA, the City Government of Lucena demanded payment
    of realty taxes on the LFPC property for the period from 1993 to 1999 in the total amount of P39, 397,880.00.
    Petitioner appealed to the LBAA of Lucena City which denied the same.

    ISSUE:
    The sole issue raised in this petition is whether PFDA is liable for the real property tax assessed on the
    Lucena Fishing Port Complex.

    HELD:
    The Supreme Court held that the PFDA is a government instrumentality not subject to real property tax
    except those portions of the Navotas Fishing Port Complex that were leased to taxable or private persons and
    entities for their beneficial use. Similarly, as a government instrumentality, the PFDA is exempt from real
    property tax imposed on the Lucena Fishing Port Complex, except those portions which are leased to private
    persons or entities.
    The exercise of the taxing power of local government units is subject to the limitations enumerated in
    Section 133 of the Local Government Code. Under Section 133(o) of the Local Government Code, local
    government units have no power to tax instrumentalities of the national government like the PFDA. Thus, PFDA
    is not liable to pay real property tax assessed by the Office of the City Treasurer of Lucena City on the Lucena
    Fishing Port Complex, except those portions which are leased to private persons or entities.
    Besides, the Lucena Fishing Port Complex is a property of public dominion intended for public use, and
    is therefore exempt from real property tax under Section 234(a) of the Local Government Code. Properties of
    public dominion are owned by the State or the Republic of the Philippines.

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