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Manila Bulletin devider Philippines devider National devider CTA junks case filed by Dole PH vs Davao City on environmental taxes

CTA junks case filed by Dole PH vs Davao City on environmental taxes

Published Feb 24, 2025 05:47 am

The Court of Tax Appeals (CTA) has denied for lack of jurisdiction the petition of Dole Philippines, Inc.-Stanfilco Division against the Davao City local government and its officials led by former mayor Rodrigo R. Duterte on environmental tax assessments.

Dole Philippines, which is engaged in the business of producing and exporting fresh bananas, pineapples, and other agricultural crops, filed a petition for review on Oct. 20, 2023 and argued against the decisions issued by the Regional Trial Court (RTC) Branch 17 of Davao City which dismissed its appeal from the denial of its payment under protest of Environmental Tax assessments for 2015 and 2016.

On Feb. 23, 2007, then mayor Duterte approved the Watershed Code which stated that environmental tax "shall be imposed" on all agricultural and other economic undertakings in the agro-forestry/non-tillage areas and prime agricultural areas of not less than 50 hectares at the rate of P0.25 per square meters.

Dole Philippines then received tax assessments from the Office of the City Treasurer (OCT) based on its computations on the hectarage list furnished by the Watershed Management Council, which derives its data from the Environmental Management Bureau (EMB) on May 18, 2015 and Nov. 11, 2015.

However, Dole Philippines filed a written protest against the city government on July 16, 2015 for the environmental tax assessment of P3,324,825 for 2015 and another protest on Jan. 8, 2016 for the environmental tax assessment of P3,324,825 for 2016.

These were both denied by the OCT on the ground that the Watershed Code has not been declared invalid nor unconstitutional or annulled by a competent court. In the absence of such declaration, it saidit will continue to assess and collect environment tax as part of its mandate.

Dole Philippines brought the case to the RTC-Branch 17 of Davao City, but it was denied on April 18, 2023 and its motion for reconsideration was denied once again on July 11, 2023. The company then sought another opinion before the CTA on Oct. 20, 2023, asking it to reverse and set aside the RTC decision and order.

Dole Philippines also wanted the CTA to nullufy the Watershed Code for alleged failure to comply with the procedural requirements to validly enact a tax ordinance or revenue measure under the 1991 Local Government Code, among other things.

However, the CTA resolved to dismiss the petition for lack of jurisdiction.

The CTA explained that the Watershed Code was enacted for the purpose of the protection, conservation, and management of the watershed areas in Davao City and not as a revenue-raising measure.

"Accordingly, the Environmental Tax imposed under Article 17 of the Watershed Code is primarily regulatory in nature and not characterized as a 'local tax.' Verily, the Court has no jurisdiction to take cognizance over the instant case. Thus, when a court has no jurisdiction over the subject matter, the only power it has is to dismiss the action," the decision stated.

"With the foregoing conclusion, it is no longer necessary for the court to delve into the other issues raised by the petitioner," it added.

The 16-page decision was written by Associate Justice Henry S. Angeles with the concurrence of Associate Justices Catherine T. Manahan and Marian Ivy F. Reyes-Fajardo.

Related Tags

Watershed Davao City DOLE court of tax appeals Court of Tax Appeal tax appeals Rodrigo Duterte
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