Manila International Airport · G.R. 163072

Petitioner: Manila International Airport Authority
Respondent: City of Pasay
Citation: G.R. No. 163072
Court: Supreme Court En Banc
Division: En Banc
Ponente: Carpio, J.
Decided: April 2, 2009

Summary

The Supreme Court ruled that the Manila International Airport Authority (MIAA) is exempt from paying real property taxes to Pasay City on its airport properties. The Court distinguished MIAA as a government instrumentality vested with corporate powers rather than a government-owned or controlled corporation, making it exempt from local taxation under Section 133(o) of the Local Government Code. Additionally, the Court held that airport lands and buildings constitute properties of public dominion intended for public use under Article 420 of the Civil Code, further exempting them from real property tax under Section 234(a) of the Local Government Code. The decision reversed the Court of Appeals ruling and declared void all tax assessments by Pasay City, except for portions leased to private parties. This case established important precedent regarding the tax status of government instrumentalities and public airport properties.

Statutes applied

Civil Code, Art. 420

Related cases

Other Philippine cases on the same provisions and issues.

Republic of the Philippines v. Arcadio Ivan A. Santos Iii G.R. No. 160453
Maximo Jagualing v. Court of Appeals (Fifteenth Division) G.R. No. 94283
Virginia Y. Gochan v. Charles Mancao G.R. No. 182314
Jose Fernando, Jr. v. Fernando G.R. No. 161030
Frisco F. Domalsin v. Spouses Juanito Valenciano G.R. No. 158687
Philippine Fisheries Development Authority (Pfda) v. Central Board of Assessment Appeals G.R. No. 178030
Philippine Fisheries Development Authority v. The Honorable Court of Appeals G.R. No. 150301
Philippine Fisheries Development Authority v. Court of Appeals G.R. No. 169836

By the Intellegal Editorial Board · April 2, 2009

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