8/17/2019 #18 Pfda v CA – Lazatin
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#18 PFDA V CA – LAZATIN TOPIC: EXEMPTION OF GOVERNMENT
ENTITIES,AGENCIES, AND INSTRUMENTALITIES
DOCTRINE:
1. Genera r!e: LGU", $ %&r'!e () '*e&r +"aa!'(n(-$, -a$
&-("e rea'$ 'a/e" (n 0!r&&aer"(n".
a. E/e'&(n": Ta/e", )ee", an *ar2e" () an$ 3&n (n
'*e na'&(na 2(%ern-en', &'"a2en&e" an
&n"'r!-en'a&'&e", a" 4e a"(a 2(%ern-en' !n&'".
&. E/e'&(n '( e/e'&(n": 5*en '*eene+&a !"e ()
'*e 2(%ern-en'r(er'$ *a" een 2ran'e '( a'a/ae er"(n.
FACTS:1. Re"(nen' Na%('a" a""e""e rea e"'a'e 'a/e"
!e )r(- e'&'&(ner PFDA )(r '*e er&( 16817166 (n
r(er'&e" !ner &'" 0!r&"&'&(n,-ana2e-en' an
(era'&(n (a'e &n"&e '*eNa%('a" F&"*&n2 P(r'
C(-e/
9. T*e a""e""e 'a/e" re-a&ne !na&, "( '*e(-e/ 4a" "*e!e
)(r a !& a!'&(n
. De"&'e DOF;" (rer '( -a3e an (!ar
&n"e'&(n () "a& (-e/, re"(nen'-!n&&a&'$
r(eee 4&'* '*e "ae!en'$ &"-&""e '*e a"e, (n '*e2r(!n
'*a' a""a&&n2 '*e %a&&'$ () '*e 'a/a""e""-en'" ()
'*e NFPC r(er'&e" &" n(' '*er(er re(!r"e () '*e
e'&'&(ner, !' '( +r"' a$'*e a""e""-en'" !ner r('e"' an '*en
ra&"e
'*e "a-e (n aea '( '*e L?AA, '*en '( C?AA'*en !'&-a'e$ '(
CTA
@. CA ar-e '*e r!&n2
ISSUEBS:
1. 5*e'*er (r n(' e'&'&(ner &" &ae '( a$
'*ea""e""e 'a/
RULING:1. LGU", $ %&r'!e () '*e&r +"a a!'(n(-$, -a$
&-("e rea'$ 'a/e" (n 0!r&&a er"(n"a. A(r&n2 '(
'*e LGC, C(--(n &-&'a'&(n"
'( '*e 'a/&n2 (4er () LGU;" are '*("e'a/e", )ee", an *ar2e"
() an$ 3&n (n'*e na'&(na 2(%ern-en', &'" a2en&e"
an&n"'r!-en'a&'&e", a" 4e a" (a2(%ern-en' !n&'"
&. (4e%er, '*&" (e" n(' a$ 4*en'*e ene+&a !"e ()
'*e2(%ern-en' r(er'$ *a" een2ran'e '( a 'a/ae er"(n
9. PFDA, e&n2 an &n"'r!-en'a&'$ NOT GOCC () '*e
na'&(na 2(%ern-en', &" e/e-' )r(- rear(er'$ 'a/, !' '*e
e/e-'&(n (e" n(' e/'en'( '*e (r'&(n" () '*e NFPC '*a' 4ere
ea"e '('a/ae (r r&%a'e er"(n" an en'&'&e" )(r
'*e&r
ene+&a !"e. M(re(%er, NFPC ann(' e "( a' !&
a!'&(n&n "a'&")a'&(n () '*e 'a/
e&n>!en$a""e""-en'" -ae $ '*e -!n&&a&'$ (n
'*een'&re (-e/. T*e an (n 4*&* '*e NFPCr(er'$ "&'"
&" a rea&-e an, 4*&* e(n2"'( '*e "'a'e
DISPOSITIVE: Pe'&'&(ner 4(n.
