Thursday, January 28, 2016

Angeles University Foundation vs. City of Angeles


FACTS: Petitioner is a non-stock, non-profit educational foundation. It received a building permit fee assessment for the construction of the AUF Medical Center but claimed exemption from the same as well as from other permits and fees by virtue of Republic Act No. 6055. Respondent disputed the claimed exemption by stating that the impositions are regulatory in nature and not taxes from which petitioner is exempt under the said law.

ISSUE: Is the building permit fee a tax from which petitioner is exempt?

RULING: No. It is a regulatory fee. The DPWH has in fact issued implementing rules which provide the bases for assessment of fees and petitioner has failed to show that they were arbitrarily determined or unrelated to the activity being regulated. Neither has there been proof that the fee was unreasonable or in excess of the cost of regulation or inspection. The Court added that even if there was incidental revenue, the same is deemed not to change the nature of the charge. Thus, the City of Angeles was justified in its assessment.


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