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NFA vs. City Government of Tagum

NATIONAL FOOD AUTHORITY, REPRESENTED BY ATTY. MA. THERESA S. VILLAFUERTE, CPA, IN HER CAPACITY AS DEPARTMENT MANAGER OF NFA LEGAL AFFAIRS DEPARTMENT, PETITIONER, VS. CITY GOVERNMENT OF TAGUM, CITY ASSESSOR AND CITY TREASURER OF TAGUM, PROVINCE OF DAVAO DEL NORTE, RESPONDENTS.

G.R. No. 261472 | 2024-05-21

D E C I S I O N
 
LAZARO-JAVIER, J.:
 
Taxes cannot be charged against the Republic of the Philippines from which the power to tax emanates in the first place. For the "power to destroy" ought not be used against the very entity that wields it.
 
The Case

This Petition for Review on Certiorari[1] seeks to reverse the twin dispositions of the Court of Tax Appeals En Banc in CTA EB No. 1930:
 
1)
Decision[2] dated June 30, 2020, affirming the dismissal of the Petition for Prohibition filed by petitioner National Food Authority (NFA) to enjoin respondents City Government of Tagum, its City...