CTA junks NFA suit vs. Cabanatuan in P143-M tax case

By Benjamin Pulta

May 23, 2024, 6:52 pm

MANILA – The Court of Tax Appeals (CTA) has turned down a suit filed by the National Food Authority (NFA) questioning the Cabanatuan city assessor’s office for the payment of real property tax amounting to PHP143 million.

The tax court Special 3rd Division, in a decision dated May 20, dismissed the petition for review with a motion for suspension of the collection of tax filed by the NFA against the local government unit for lack of jurisdiction, and for having been filed out of time.

“In this case, petitioner filed the present petition only on Oct. 24, 2022, which is 19 days past the period to file the same. Clearly, the petition was filed out of time,” the CTA said.

“Finding that this court has no jurisdiction to entertain the present petition, it could not decide the case on the merits thereof, and its only jurisdiction is to dismiss the same.”

The Cabanatuan LGU had demanded payment of real property tax for the periods 2009 to 2011 amounting to PHP143.16 million in relation to the NFA’s real properties located along Maharlika Highway, Imelda District, Cabanatuan City, Nueva Ecija.

The NFA filed a petition before the Regional Trial Court (RTC), saying it is exempt from paying all taxes under Section 6 of Presidential Decree 4.

The RTC denied the petition, prompting the NFA to file a petition before the CTA. (PNA)