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ERNESTO M. MACEDA vs. HON. CATALINO MACARAIG, JR.

G.R. No. 88291 June 8, 1993

FACTS: On November 3, 1936, Commonwealth Act No. 120 was


enacted creating the National Power Corporation, a public corporation.
The main source of funds for the NPC was the flotation of bonds in the
capital markets and these bonds shall be exempt from the payment of
all taxes.
On June 4, 1949, R.A. No. 358 was enacted expressly
authorizing the NPC to incur other types of indebtedness, aside from
indebtedness incurred by flotation of bonds. The law stated that any
loans obtained were to be completely tax exempt.
On June 2, 1954, R.A. No. 987 was enacted specifically to
withdraw NPC's tax exemption for real estate taxes. The exemption
was, however, restored by R.A. No. 6395.
Later on, R.A. No 6395 as amended by P.D. 380 was issued and
specified that NPC’s exemption includes all taxes imposed “directly
and indirectly” on all products used by NPC in its operation.
On July 30, 1977, P.D. 1177 was issued and expressly repealed
the grant of tax privileges to any government-owned or controlled
corporation and all other units of government, which include NPC.
After a series of withdrawal and restoration
of NPC’s tax exemption, the Fiscal Incentives Review Board,
possessing the power restore tax exemptions, issued a resolution
restoring NPC’s exemption.
Since 1976, oil firms never paid excise or specific and ad valorem
taxes for petroleum products sold and delivered to NPC. Such taxes
were paid on their sales of oil products to NPC only in 1984, thus, NPC
claimed for refund paid by the oil companies to the BIR from 1984 to
1986 but only a portion was approved claiming that all the deliveries of
petroleum products to NPC are tax exempt. Petitioner contends that
P.D. No. 938 repealed the indirect tax exemption of NPC as the phrase
"all forms of taxes etc.," does not expressly include "indirect taxes."

ISSUE: Whether or not NPC still possessed indirect tax exemption


RULING: Yes. NPC laws show that it has been the lawmaker's
intention that the NPC was to be completely tax exempt from all forms
of taxes — direct and indirect.
One common theme in all these laws is that the NPC must be
enable to pay its indebtedness which, as of P.D. No. 938, was P12
Billion in total domestic indebtedness, at any one time, and U$4 Billion
in total foreign loans at any one time. The NPC must be and has to be
exempt from all forms of taxes if this goal is to be achieved.
P.D. No. 938 did not amend the same and so the tax exemption
provision in R.A. No. 6395, as amended by P.D. No. 380, still stands.
The tax exemption stood as is with the express mention of "direct and
indirect" tax exemptions. And this "direct and indirect" tax exemption
privilege extended to "taxes, fees, imposts, other charges to be
imposed" in the future, an indication that the lawmakers wanted the
NPC to be exempt from all forms of taxes,direct and indirect. Therefore,
NPC had been granted tax exemption privileges for both direct and
indirect taxes under P.D. No. 938.

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