This case has been cited 4 times or more.
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2014-11-26 |
LEONEN, J. |
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| The person liable for real property taxes is the "taxable person who had actual or beneficial use and possession [of the real property for the taxable period,] whether or not [the person owned the property for the period he or she is being taxed]."[239] | |||||
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2014-11-26 |
LEONEN, J. |
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| Persons may likewise be exempt from payment of real properties if their charters, which were enacted or reenacted after the effectivity of the Local Government Code, exempt them payment of real property taxes.[244] | |||||
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2014-11-26 |
LEONEN, J. |
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| Examples of instrumentalities of the national government are the Manila International Airport Authority,[246] the Philippine Fisheries Development Authority,[247] the Government Service Insurance System,[248] and the Philippine Reclamation Authority.[249] These entities are not integrated within the department framework but are nevertheless vested with special functions to carry out a declared policy of the national government. | |||||
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2011-08-24 |
CARPIO, J. |
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| In Government Service Insurance System v. City Treasurer of the City of Manila,[14] the Court held: x x x The tax exemption the property of the Republic or its instrumentalities carries ceases only if, as stated in Sec. 234(a) of the LGC of 1991, "beneficial use thereof has been granted, for a consideration or otherwise, to a taxable person." GSIS, as a government instrumentality, is not a taxable juridical person under Sec. 133(o) of the LGC. GSIS, however, lost in a sense that status with respect to the Katigbak property when it contracted its beneficial use to MHC, doubtless a taxable person. Thus, the real estate tax assessment of Php 54,826,599.37 covering 1992 to 2002 over the subject Katigbak property is valid insofar as said tax delinquency is concerned as assessed over said property.[15] (Emphasis supplied) | |||||