Republic of The Philippines, Represented by The Philippine Reclamation Authority Vs
Republic of The Philippines, Represented by The Philippine Reclamation Authority Vs
Republic of The Philippines, Represented by The Philippine Reclamation Authority Vs
Authority
vs
City of Paranaque
July 18, 2012
Facts:
The pubic Estates Authority is a government corporation created to
provide a coordinated, economical and efficient reclamation of lands, and the
administration and operation of lands belonging to, managed by the
government with the object of maximizing their utilization and hastening
their development consistent with public interest. By virtue of EO No. 525
issued by the President Marcos, PEA was designated as the agency primarily
responsible for integrating, directing and coordinating all reclamation
projects for and on behalf of the national government. Then President Gloria
Macapagal Arroyo issued an order transforming PEA into PRA, which shall
perform the same functions of the PEA for reclamation activities.
PRA filed a Motion for Leave to File and Admit Attached Supplemental
Petition which sought to declare as null and void the assessment for real
property taxes, the levy based on the said assessment and the sale
conducted. The RTC rendered its decision dismissing PRAs petition. Hence,
this petition.
Issues:
Petitioner Respondent
1. PRA asserts that it is not a 1. City of Paraaque argues that
GOCC under Section 2(13) of PRA since its creation
the Introductory Provisions of consistently represented itself
the Administrative Code. to be a GOCC. PRAs very own
Neither is it a GOCC under charter declared it to be a
Section 16, Article XII of the GOCC and that it has entered
1987 Constitution because it is into several thousands of
not required to meet the test of contracts where it represented
economic viability. itself to be a GOCC.
2. PRA insists that, as an
incorporated instrumentality of
the National Government, it is
exempt from payment of real
property tax except when the
beneficial use of the real
property is granted to a taxable
person
Ruling: