Ernesto Maceda vs. Catalino Macaraig, JR.: 196 SCRA 771, 223 SCRA 217
Ernesto Maceda vs. Catalino Macaraig, JR.: 196 SCRA 771, 223 SCRA 217
Ernesto Maceda vs. Catalino Macaraig, JR.: 196 SCRA 771, 223 SCRA 217
FACTS:
The main source of funds for the NPC was the flotation of bonds in
the capital markets and such bonds were exempt from payment of all taxes
in order for the corporation to facilitate payment of its indebtedness. On
September 10, 1971, Republic Act No. 6395 (An Act Revising The Charter Of
The National Power Corporation) was enacted, which tasked NPC to carry
out the policy of national electrification, and provided for the details of
NPC’s tax exemption.
On January 22, 1974, Presidential Decree No. 380 was issued and
specified that NPC’s tax exemption includes all taxes imposed “directly and
indirectly” on all petroleum products used by NPC in its operation.
On May 27, 1976, Presidential Decree 938 amended R.A 6395 which
integrated the tax exemption privilege of NPC in general terms– “Section10
… To enable the Corporation to pay its indebtedness and obligations and in
furtherance and effective implementation of the policy enunciated in
Section One of this Act, the Corporation, including its subsidiaries, is hereby
declared exempt from the payment of all forms of taxes, duties, fees,
imposts as well as costs and service fees including filing fees, appeal bonds,
supersedeas bonds, in any court or administrative proceedings.”
After a series of withdrawal and restoration of NPC’s tax exemption,
the Fiscal Incentives Review Board, possessing the power restore tax
exemptions, issued Resolution 10-85 (February 7, 1985) restoring NPC’s
exemption from June 11, 1984 to June 30, 1985.
Since 1976, oil firms never paid excise or specific and ad valorem
taxes for petroleum products sold and delivered to NPC. Such taxes were
paid on their sales of oil products to NPC only in 1984. NPC claimed for a
refund of P468.58 Million (1984-1986), and only a portion was approved
and released by Caltex. The claim for the refund of taxes paid by PetroPhil,
Shell and Caltex was denied. NPC moved for reconsideration, stating that all
the deliveries of petroleum products to NPC are tax exempt.
RULING:
YES. NPC still possess the exemption to indirect taxes. NPC laws show
that it has been the lawmaker’s intention that the NPC was to be
completely tax exempt from all forms of taxes – direct and indirect.
One common theme in all these laws is that the NPC must be able to
pay its indebtedness which, as of P.D. No. 938, was P12 Billion in total
domestic indebtedness, at any one time, and U$4 Billion in total foreign
loans at any one time. The NPC must be and has to be exempt from all
forms of taxes if this goal is to be achieved. In addition to this, the then
President Marcos mandated that 200 Million pesos be appropriated
annually to NPC, such amount should be taken from the general fund of the
government. It does not stand to reason that the then President would
order 200 million pesos to be taken partially or totally from the tax money
to be used to pay the government subscription in the NPC on one hand and
order NPC to pay its indirect tax.
197 SCRA 52
RULING:
NO. The court rules that The City government of Manila has no
power to impose taxes on PAGCOR.
FACTS:
Jose Mari Eulalio Lozada together with Romeo Igot filed a petition for
mandamus compelling the Commission on Elections (COMELEC) to hold an
election to fill the vacancies in the Interim Batasang Pambansa (IBP). They
anchor their contention on Section 5 (2), Art. VIII of the 1973 Constitution
which provides:
RULING:
FACTS:
The main source of funds for the NPC was the flotation of bonds in
the capital markets and such bonds were exempt from payment of all taxes
in order for the corporation to facilitate payment of its indebtedness. On
September 10, 1971, Republic Act No. 6395 (An Act Revising The Charter Of
The National Power Corporation) was enacted, which tasked NPC to carry
out the policy of national electrification, and provided for the details of
NPC’s tax exemption.
On January 22, 1974, Presidential Decree No. 380 was issued and
specified that NPC’s tax exemption includes all taxes imposed “directly and
indirectly” on all petroleum products used by NPC in its operation.
On May 27, 1976, Presidential Decree 938 amended R.A 6395 which
integrated the tax exemption privilege of NPC in general terms– “Section10
… To enable the Corporation to pay its indebtedness and obligations and in
furtherance and effective implementation of the policy enunciated in
Section One of this Act, the Corporation, including its subsidiaries, is hereby
declared exempt from the payment of all forms of taxes, duties, fees,
imposts as well as costs and service fees including filing fees, appeal bonds,
supersedeas bonds, in any court or administrative proceedings.”
Since 1976, oil firms never paid excise or specific and ad valorem
taxes for petroleum products sold and delivered to NPC. Such taxes were
paid on their sales of oil products to NPC only in 1984. NPC claimed for a
refund of P468.58 Million (1984-1986), and only a portion was approved
and released by Caltex. The claim for the refund of taxes paid by PetroPhil,
Shell and Caltex was denied. NPC moved for reconsideration, stating that all
the deliveries of petroleum products to NPC are tax exempt.
RULING:
120 SCRA 52
FACTS:
PETITIONER INVOKES
ISSUE: Whether the Court could require the PCGG to disclose to the
public the details of any agreement, perfected or not, with the Marcoses.
RULING:
Yes. The court grants the petition. The General and Supplemental
Agreement dated December 28, 1993, which PCGG and the Marcos heirs
entered into are hereby declared NULL AND VOID for being contrary to law
and the Constitution. Respondent PCGG, its officers and all government
functionaries and officials who are or may be directly or indirectly involved
in the recovery of the alleged ill-gotten wealth of the Marcoses and their
associates are DIRECTED to disclose to the public the terms of any proposed
compromise settlement, as well as the final agreement, relating to such
alleged ill-gotten wealth, in accordance with the discussions embodied in
this Decision. No pronouncement as to cost.”