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PFDA Tax Exemption on Lucena Port

The Philippine Fisheries Development Authority (PFDA) manages fishing port complexes, including the Lucena Fishing Port Complex. The City Government of Lucena asked if it can demand payment of realty taxes on the property of the Lucena Fishing Port Complex. However, as a government instrumentality, PFDA is exempt from real property taxes on the complex, except for portions leased to private entities. Local governments cannot tax agencies of the national government like PFDA based on limitations in the Local Government Code.

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36 views1 page

PFDA Tax Exemption on Lucena Port

The Philippine Fisheries Development Authority (PFDA) manages fishing port complexes, including the Lucena Fishing Port Complex. The City Government of Lucena asked if it can demand payment of realty taxes on the property of the Lucena Fishing Port Complex. However, as a government instrumentality, PFDA is exempt from real property taxes on the complex, except for portions leased to private entities. Local governments cannot tax agencies of the national government like PFDA based on limitations in the Local Government Code.

Uploaded by

lmp_siapno8799
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as RTF, PDF, TXT or read online on Scribd

" The Philippine Fisheries Development Authority (PFDA) was created

by virtue of P.D. 9 as amended by !.". #$ with functions and powers to


mana%e$ operate$ and develop the &avotas Fishin% Port 'omple( and such
other )shin% port comple(es that may be established by the Authority.
Pursuant thereto$ it too* over the mana%ement and operation of +ucena
Fishin% Port 'omple( (+FP')$ a )shery infrastructure pro,ect underta*en by the
&ational -overnment. 'an the 'ity -overnment of +ucena demand
payment of realty ta(es on the +FP' property.
A&/0!12
NO. As a government instrumentality, PFDA is exempt from real property tax imposed on
Lucena Fishing Port Complex, except those portions hich are leased to private persons
or entities.
!he exercise of the taxing poer of local government units is su"#ect to the limitations
enumerated in $ection %&&'o(& of the Local )overnment Code, local government units
have no poer to tax instrumentalities of the national government li*e the PFDA. !hus,
PFDA is not lia"le to pay real property tax assessed "y the O+ce of the City !reasurer of
Lucena on the Lucena Fishing Port Complex, except those portions hich are leased to
private persons or entities. 'Philippine Fisheries Development Authority (PFDA) vs.
Central Board of Assessment Appeals, ).,. No. %-./&/, Decem"er %0, 1/%/, 2&. $C,A
233, 20%(
4Acads 5ar Ops 1/%&

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