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Manila Bulletin devider Philippines devider National devider CTA rejects Taguig City's decision to confiscate 50-hectare land for veterans

CTA rejects Taguig City's decision to confiscate 50-hectare land for veterans

Published Nov 15, 2022 09:45 am

The Court of Tax Appeals (CTA) has finally declared "null and void" the decision of the Taguig City government to seize and auction the 50-hectare land of the Veterans Federation of the Philippines (VFP) in Western Bicutan for non-payment of real property tax (RPT) amounting to almost P99 million from 1989 to 1999.

The court en banc affirmed the resolution of its Third Division that VFP is exempt from any local and national tax, including RPT under Republic Act Nos. 2640 and 7291.

Court records showed the Pasig Regional Trial Court had earlier nullified the decision of the local government to confiscate the said land, the verdict was subsequently upheld by a division of the tax court when the case was brought to it.

In a 25-page resolution, the full court rejected the claim of the LGU that it was imposing the RPT on certain areas of the of the property rented to various private business enterprises.

Associate Justice Lanee S. Cui-David, who wrote the decision, stated that the land is owned by the national government and administered only by the VFP.

"The VFP is a government instrumentality and exempt from the payment of real property tax," David said.

She added that Section 133 of the Local Government Code exempts the national government, it's agencies and instrumentalities from taxation.

Proclamation No.192 set up the Veterans Center to serve as headquarters of various veteran's organizations for their related activities.

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Veterans Cta VFP
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