Scribd Logo
Upload

Welcome to Scribd!

  • 49 views

    Manila International Airport Authority vs. City of Pasay G.R. No. 163072 April 2, 2009

    Uploaded by

    Maria Victoria Dela Torre
    This document summarizes a Supreme Court ruling from 2009 regarding whether Manila International Airport Authority (MIAA) lands and buildings are exempt from real property taxes imposed by local governments. The Court had already ruled in a 2006 case that MIAA airport lands and buildings in Paranaque City were exempt. This case addressed the same issue for MIAA property located in Pasay City. The Court held that MIAA is a government instrumentality performing essential public services, and as such is exempt from local taxes under the law. The exception for taxation of beneficial users does not apply because MIAA is not a taxable entity.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd

    Manila International Airport Authority vs. City of Pasay G.R. No. 163072 April 2, 2009

    Uploaded by

    Maria Victoria Dela Torre
    49 views1 page
    This document summarizes a Supreme Court ruling from 2009 regarding whether Manila International Airport Authority (MIAA) lands and buildings are exempt from real property taxes imposed by local governments. The Court had already ruled in a 2006 case that MIAA airport lands and buildings in Paranaque City were exempt. This case addressed the same issue for MIAA property located in Pasay City. The Court held that MIAA is a government instrumentality performing essential public services, and as such is exempt from local taxes under the law. The exception for taxation of beneficial users does not apply because MIAA is not a taxable entity.

    Original Title

    25.-miaa-v.-city-of-pasay

    Copyright

    © © All Rights Reserved

    Available Formats

    DOCX, PDF, TXT or read online from Scribd

    Did you find this document useful?

    Is this content inappropriate?

    This document summarizes a Supreme Court ruling from 2009 regarding whether Manila International Airport Authority (MIAA) lands and buildings are exempt from real property taxes imposed by local governments. The Court had already ruled in a 2006 case that MIAA airport lands and buildings in Paranaque City were exempt. This case addressed the same issue for MIAA property located in Pasay City. The Court held that MIAA is a government instrumentality performing essential public services, and as such is exempt from local taxes under the law. The exception for taxation of beneficial users does not apply because MIAA is not a taxable entity.

    Copyright:

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

    Manila International Airport Authority vs. City of Pasay G.R. No. 163072 April 2, 2009

    Uploaded by

    Maria Victoria Dela Torre
    This document summarizes a Supreme Court ruling from 2009 regarding whether Manila International Airport Authority (MIAA) lands and buildings are exempt from real property taxes imposed by local governments. The Court had already ruled in a 2006 case that MIAA airport lands and buildings in Paranaque City were exempt. This case addressed the same issue for MIAA property located in Pasay City. The Court held that MIAA is a government instrumentality performing essential public services, and as such is exempt from local taxes under the law. The exception for taxation of beneficial users does not apply because MIAA is not a taxable entity.

    Copyright:

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

    MANILA INTERNATIONAL AIRPORT AUTHORITY vs.

    CITY OF PASAY
    G.R. No. 163072 April 2, 2009

    RULING:
    In Manila International Airport Authority v. Court of Appeals[6] (2006 MIAA case), this
    Court already resolved the issue of whether the airport lands and buildings of MIAA are exempt
    from tax under existing laws. The 2006 MIAA case originated from a petition for prohibition and
    Injunction which MIAA filed with the Court of Appeals, seeking to restrain the City of
    Parañaque from imposing real property tax on, levying against, and auctioning for public sale the
    airport lands and buildings located in Parañaque City. The only difference between the 2006
    MIAA case and this case is that the 2006 MIAA case involved airport lands and buildings
    located in Parañaque City while this case involved airport lands and buildings located in Pasay
    City. The 2006 MIAA case and this case raised the same threshold issue: whether the local
    government can impose real property tax on the airport lands, consisting mostly of the runways,
    as well as the airport buildings, of MIAA. In the 2006 MIAA case, this Court held:
    To summarize, 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. Neither is MIAA a government-owned or
    controlled corporation under Section 16, Article XII of the 1987 Constitution because MIAA is
    not required to meet the test of economic viability. MIAA is a government instrumentality vested
    with corporate powers and performing essential public services pursuant to Section 2(10) of the
    Introductory Provisions of the Administrative Code. 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.
    (Manila International Airport Authority vs. Pasay G.R. No. 163072 April 02, 2009)

    You might also like