Case Summary (G.R. No. 213157)
Background of the Case
G.R. No. 213157 and G.R. No. 213558 involve petitions for review filed against the Decision and Resolution issued by the Court of Tax Appeals En Banc (CTA-EB). The preceding decisions stem from the Central Board of Assessment Appeals (CBAA) ruling that NGCP was liable for real property taxes for the year 2009 while dismissing its appeals for the prior years on the basis that the petitions were filed out of time.
Factual Summary
The dispute began when NGCP received three Final Notices of Demand regarding delinquent real property taxes dated September 16, 2009, totaling P2,792,862.41. NGCP paid the demanded amount under protest and later filed a protest against the assessment, which was not acted upon by the City Treasurer's office. Consequently, NGCP appealed to the Local Board of Assessment Appeals (LBAA), which subsequently dismissed the appeal for being out of time, a ruling upheld by the CBAA.
Rulings of the LBAA and CBAA
The LBAA dismissed NGCP's petition on technical grounds, stating it was filed out of the allotted timeframe. However, upon hearing NGCP's subsequent appeal, the CBAA determined that the Local Board's dismissal was based on a technicality without addressing the substantive merit of NGCP's arguments regarding tax liability. Nevertheless, the CBAA maintained that NGCP bore liability for the real property taxes for 2009, asserting that while NGCP had the legal standing to appeal, the applicable provisions of the Local Government Code necessitated their taxation.
Decision of the CTA-EB
The CTA-EB partially granted NGCP's petition, confirming tax liability for 2009 while rejecting claims for the preceding years. It highlighted the "in lieu of all taxes" provision from RA 9511, stipulating that while NGCP is generally required to pay real property taxes, they may be exempt if the properties are used in connection with NGCP's franchise. The court ordered a refund of excess payments made by NGCP.
Legal Framework
Key legal principles underpinning the case involve provisions from the Local Government Code, specifically Sections 216 and 218 regarding real property taxation and exemptions for government-owned or controlled corporations. The implications of Section 9 of RA 9511 also play a critical role, delineating NGCP's tax responsibilities and potential exemptions.
Further Proceedings Ordered
The Supreme Court
...continue readingCase Syllabus (G.R. No. 213157)
Case Background
- This case involves two petitions for review: G.R. No. 213157 filed by the National Grid Corporation of the Philippines (NGCP) against Ofelia M. Oliva, the City Treasurer of Cebu City, and G.R. No. 213558 filed by Diwa B. Cuevas against NGCP.
- Both petitions assail the Decision promulgated on November 13, 2013, and the Resolution promulgated on June 23, 2014, by the Court of Tax Appeals En Banc (CTA-EB) in CTA EB Case No. 849.
Procedural History
- NGCP's petition before the Local Board of Assessment Appeals (LBAA) was dismissed for lack of merit due to being filed out of time.
- The Central Board of Assessment Appeals (CBAA) also dismissed NGCP's appeal but found it liable for real property taxes for the year 2009 and ordered it to claim taxes paid from the National Power Corporation (NPC)/National Transmission Corporation (TRANSCO).
- The CTA-EB overturned the CBAA’s decision, holding NGCP liable only for real property tax for the year 2009 and ordered a refund of excess payment.
Factual Background
- On September 24, 2009, NGCP received three Final Notices of Demand from the Cebu City Treasurer’s Office for unpaid real property taxes primarily concerning properties declared under NPC/TRANSCO for several years.
- NGCP paid the demanded amount under protest and subsequently filed a written protest that went unaddr