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On 15 March 2019, another ocular inspection was conducted by the Central Board of Assessment Appeals composed of Commissioner Ramon Banta, Atty. Khristine Kay M. Lazarito-Calingin (Hearing Officer for Mindanao) assisted by CBAA personnel together with the parties involved in CBAA case No. M-43-2017 entitled Therma South Incorporated (TSI) vs. Local Board of Assessment Appeals (LBAA) of Davao del Sur and Maria Lydia M. Elica, in her capacity as the Provincial Treasurer of Davao del Sur and Alejandra A. Manto in her capacity as ICO-Municipal Treasurer of the Municipality of Sta. Cruz, Province of Davao del Sur.

The inspection was conducted at the plant premises of TSI located at Sta. Cruz, Davao del Sur.

The inspection was primarily to determine the actual use of the subject properties. It also aimed to gather and ascertain information and relevant facts as well as to have a better perspective of the properties for a fair and reasonable resolution of the issue(s) at hand.

The case is an appeal elevated by TSI to the CBAA in connection to their claim for tax exemption of some machineries/equipment purporting to be used as pollution control and environmental protection where the amount of tax involved is P99,790,471.44.

Aggrieved by the assessment of the respondent LGU, TSI filed an appeal to the LBAA of Davao del Sur. With the denial of their claim for tax exemption by the LBAA of Davao del Sur, hence this appeal.