NPC v Albay
FACTS:
The province of Albay sought to sell Napocor properties in order for the proceeds to be applied to the real property taxes Napocor allegedly owned the Albay provincial government. Napocor opposed alleging that it was immune from taxes citing Resolution 17-87 of the Fiscal Incentives Review Board (FIRB).
ISSUE:
Whether the granting of exemption by the FIRB constituted undue delegation of taxing power
RULING:
Yes, it is undue delegation. It has no authority to impose taxes or revoke existing ones, which, after all, under the
constitution, only the legislature may accomplish.
The province of Albay sought to sell Napocor properties in order for the proceeds to be applied to the real property taxes Napocor allegedly owned the Albay provincial government. Napocor opposed alleging that it was immune from taxes citing Resolution 17-87 of the Fiscal Incentives Review Board (FIRB).
ISSUE:
Whether the granting of exemption by the FIRB constituted undue delegation of taxing power
RULING:
Yes, it is undue delegation. It has no authority to impose taxes or revoke existing ones, which, after all, under the
constitution, only the legislature may accomplish.
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