Bureau of Local Government Finance Opinion

December 15, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully referred to the City Assessor, Lucena City, the within letter dated October 19, 2000 of the City Mayor, same city, seeking clarification/directive on whether or not the City Assessor and the City Treasurer, both of said city, can now resume the assessment and collection of really taxes due on the properties of the Philippine Ports Authority (PPA) specifically the Philippine Fisheries Development Authority (PFDA), located in that city. In this regard, enclosed is a copy of the ruling of the Department of Finance under its letter dated March 30, 1995 relative to the real properties of the PFDA, the penultimate portion of which provides: "We, therefore, submit that Philippine Fisheries Development Authority is liable for real properties of Iloilo Port Complex with respect to the assessments made from 1988 to 1991 under P.D. No. 464 and to the assessment commencing January 1, 1992 under R.A. No. 7160." TaISEH "In view of the foregoing, this Department respectfully recommends that the instant Petition be denied for lack of merit, and the Petitioner-Appellant be ordered to settle its real property tax liabilities soonest." This ruling, is in effect congruent with (Circular), a copy of which is likewise hereto attached for the guidance of that Office. Accordingly, the answer to the abovementioned query is in the affirmative. (SGD.) BENJAMIN A. GERONIMO Executive Director