Makati Legal Officer Atty. Don Camiña on Monday, March 4, slammed the Taguig City government for insisting that the park needs a business permit, which escalated the tension between the two the erring local government units (LGUs).

"Taguig is wrong to insist that Makati needs to secure a business permit to operate Makati Park," Camiña said, adding that "facilities owned by national government agencies and local government units are exempt from paying business and other taxes."

"The property has also been awarded by the national government to Makati by virtue of Presidential Proclamation No. 1916 signed by then President Gloria Macapagal Arroyo on October 14, 2009," Camiña explained.

He added the proclamation has not been nullified and remains valid, according to the Suprement Court decision in G.R. No. 235316.

Makati City explained that the exemption from local taxes is contained in Section 133 of the Local Government Code which identifies the limits of a local government’s power to impose taxes.

The provision states “Unless otherwise provided herein, the exercise of the taxing powers of provinces, cities, municipalities, and barangays shall not extend to the levy of the following: xxx  (46) Taxes, fees or charges, of any kind on the National Government, its agencies and instrumentalities, and local government units.”

The legal officer said the city does not collect business taxes from the City of Manila, which owns the Manila South Cemetery located in Makati.

 He also pointed out that by insisting that Makati needs to secure a permit for the park, Taguig has effectively confirmed that Makati is the rightful owner of the park.

“Taguig has confirmed our long-held position that the park and other facilities in the EMBOs are owned by Makati. But we expect Taguig to reverse its position soon,” Camiña noted.

Camiña also reiterated Makati's position that the decision of the SC involved a boundary dispute.

"The Supreme Court decision only granted Taguig territorial jurisdiction over the ten EMBO barangays. It did not transfer to Taguig ownership of properties owned by the City of Makati," he said.

Kinandado kahit may tao

On Sunday, March 3, personnel of Taguig City reportedly locked the gates of Makati Park and Garden while there were still Makati employees inside. It also served a closure order on Makati Park for not having a business permit.

According to the Makati City government, Taguig's Public Order and Safety Office (POSO) personnel began massing up in front of the park and started to lock its gate.

In an earlier statement, Makati called out Taguig for its "childish, arrogant, and reckless actions" which can gravely undermine the ongoing efforts of the national government to attract foreign investments.

“Papaano magiging panatag at tiwala sa kanilang kaligtasan ang foreign investors kung ang isang pamahalaang lokal sa Metro Manila ay walang pakundangan sa paglabag sa batas at hindi gumagalang sa ligal ng proseso?,” it further stated. (How can foreign investors feel secure and protected when a local government in Metro Manila can behave with little regard for the law and the legal process)," the city government said.

Makati also reiterated its call on the concerned national agencies to censure Taguig for its actions.

"Ang Taguig ay isang bully. Inaangkin nila ang hindi sa kanila. At binabaluktot nila ang batas at gumagamit ng dahas para mangamkam ng pag-aari ng iba (Taguig is a bully. They claim what is not theirs. They twist the law and use force to seize properties owned by another)," it explained.

In October last year, Makati City filed an Urgent Motion before Branch 153 of the Regional Trial Court of Taguig to issue a status quo order against Taguig City, citing a number of attempts made by the latter to forcibly take possession of Makati-owned facilities in the 10 EMBO barangays.

These included attempts to enter the premises of a housing project owned by Makati and seize several school buildings and health centers in the affected barangays.

Source:
courtesy of MANILA BULLETIN

by MANILA BULLETIN

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