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    MIAA vs. CA GR No. 155650

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    alyza burdeos
    This case discusses whether the Manila International Airport Authority (MIAA) is exempt from paying real estate taxes to the City of Paranaque for the land and buildings of the Ninoy Aquino International Airport (NAIA) Complex. MIAA argues that as a government instrumentality, it is exempt from local taxation. The City of Paranaque argues that MIAA is subject to real estate taxes based on an opinion from the Office of the Government Corporate Counsel. The Supreme Court ultimately ruled that MIAA is exempt from real estate taxes because as an instrumentality of the National Government, it is exempt from local taxes. The Court also found that the real properties are ultimately owned by the Republic of the Philippines and therefore exempt from real

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    MIAA vs. CA GR No. 155650

    Uploaded by

    alyza burdeos
    314 views1 page
    This case discusses whether the Manila International Airport Authority (MIAA) is exempt from paying real estate taxes to the City of Paranaque for the land and buildings of the Ninoy Aquino International Airport (NAIA) Complex. MIAA argues that as a government instrumentality, it is exempt from local taxation. The City of Paranaque argues that MIAA is subject to real estate taxes based on an opinion from the Office of the Government Corporate Counsel. The Supreme Court ultimately ruled that MIAA is exempt from real estate taxes because as an instrumentality of the National Government, it is exempt from local taxes. The Court also found that the real properties are ultimately owned by the Republic of the Philippines and therefore exempt from real

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    089. MIAA vs. CA GR No. 155650

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    This case discusses whether the Manila International Airport Authority (MIAA) is exempt from paying real estate taxes to the City of Paranaque for the land and buildings of the Ninoy Aquino International Airport (NAIA) Complex. MIAA argues that as a government instrumentality, it is exempt from local taxation. The City of Paranaque argues that MIAA is subject to real estate taxes based on an opinion from the Office of the Government Corporate Counsel. The Supreme Court ultimately ruled that MIAA is exempt from real estate taxes because as an instrumentality of the National Government, it is exempt from local taxes. The Court also found that the real properties are ultimately owned by the Republic of the Philippines and therefore exempt from real

    Copyright:

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

    MIAA vs. CA GR No. 155650

    Uploaded by

    alyza burdeos
    This case discusses whether the Manila International Airport Authority (MIAA) is exempt from paying real estate taxes to the City of Paranaque for the land and buildings of the Ninoy Aquino International Airport (NAIA) Complex. MIAA argues that as a government instrumentality, it is exempt from local taxation. The City of Paranaque argues that MIAA is subject to real estate taxes based on an opinion from the Office of the Government Corporate Counsel. The Supreme Court ultimately ruled that MIAA is exempt from real estate taxes because as an instrumentality of the National Government, it is exempt from local taxes. The Court also found that the real properties are ultimately owned by the Republic of the Philippines and therefore exempt from real

    Copyright:

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

    Title: MANILA INTERNATIONAL AIRPORT AUTHORITY vs.

    COURT OF APPEALS

    Facts: Manila International Airport Authority (MIAA) operates the Ninoy Aquino International
    Airport (NAIA) Complex in Parañaque City. It received Final Notices of Real Estate Tax
    Delinquency from the City of Parañaque. When MIAA failed to settle the amount due, the
    officers of Paranaque City threatened to levy and subject to auction the land and buildings of
    MIAA. MIAA sought for a Temporary Restraining Order from the CA but failed to do so within
    the 60 days reglementary period. The petition was dismissed. MIAA sought for a temporary
    restraining order from the Supreme Court a day before the public auction. The TRO was but
    received by the Paranaque City officers 3 hours after the public auction

    The City of Parañaque relies on the issued opinion by the Office of the Government Corporate
    Counsel (OGCC) Opinion No. 061. The OGCC opined that the Local Government Code of
    1991 withdrew the exemption from real estate tax granted to MIAA under Section 21 of the
    MIAA Charter. Thus, MIAA cannot claim that the Airport Lands and Buildings are exempt from
    real estate tax.

    MIAA admits that the MIAA Charter has placed the title to the Airport Lands and Buildings in the
    name of MIAA. However, MIAA points out that it cannot claim ownership over these properties
    since the real owner of the Airport Lands and Buildings is the Republic of the Philippines. The
    MIAA Charter mandates MIAA to devote the Airport Lands and Buildings for the benefit of the
    general public. Since the Airport Lands and Buildings are devoted to public use and public
    service, the ownership of these properties remains with the State. The Airport Lands and
    Buildings are thus inalienable and are not subject to real estate tax by local governments

    Issue: WON the Airport Lands and Buildings of MIAA are exempt from real estate tax under
    existing laws.

    Ruling: Yes, MIAA's Airport Lands and Buildings are exempt from real estate tax imposed by
    local governments because MIAA is not a government-owned or controlled corporation but an
    instrumentality of the National Government and thus exempt from local taxation.

    MIAA is not a government-owned or controlled corporation under Section 2(13) of the


    Introductory Provisions of the Administrative Code because it is not organized as a stock or
    non-stock corporation. As a government instrumentality, MIAA is not subject to any kind of tax
    by local governments under Section 133(o) of the Local Government Code. The exception to
    the exemption in Section 234(a) does not apply to MIAA because MIAA is not a taxable entity
    under the Local Government Code. Such exception applies only if the beneficial use of real
    property owned by the Republic is given to a taxable entity.
    Moreover, the real properties of MIAA are owned by the Republic of the Philippines and thus
    exempt from real estate tax. Section 234(a) of the Local Government Code exempts from real
    estate tax any "[r]eal property owned by the Republic of the Philippines."
    This exemption should be read in relation with Section 133(o) of the same Code, which prohibits
    local governments from imposing "[t]axes, fees or charges of any kind on the National
    Government, its agencies and instrumentalities x x x." The real properties owned by the
    Republic are titled either in the name of the Republic itself or in the name of agencies or
    instrumentalities of the National Government. The Administrative Code allows real property
    owned by the Republic to be titled in the name of agencies or instrumentalities of the national
    government. Such real properties remain owned by the Republic and continue to be exempt.
    from real estate tax.

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