On 11 September 2015, an Ocular Inspection was conducted by the Central Board of Assessment Appeals together with the parties involved in the CBAA case, entitled ‚ÄúNational Power Corporation (NPC), Petitioner-Appellant vs. The Local Board of Assessment Appeals of the City of Muntinlupa (LBAA Muntinlupa City), Appellee and City of Muntinlupa, Mr. Romeo M. Pucyutan, City Treasurer and Mr. Angel A. Abad, City Assessor, Respondents-Appellees, CBAA Case No. L-127, at Brgy. Buli, Muntinlupa City.”


This is an Appeal with Motion for Inspection elevated by NPC to the CBAA with regard to the Schedule of Real Property Taxes for the years 2008-2011 received by NPC from the City Treasurer of Muntinlupa City demanding payment of NPC`s alleged real property tax liabilities for the properties utilized for its NPC-TMS-MRMD Office in Muntinlupa City, in the amount of Php 2,356,085.12. Aggrieved by the assessment pertaining to the real property tax as stated in the Schedule of Real Property Taxes for the years 2008-2011, NPC filed an appeal to the LBAA Muntinlupa City.

NPC is claiming exemption from Real Property Tax on the ground that it is a Government Owned and Controlled Corporation (GOCC). Hence, it is seeking cancellation and/or removal of its properties from the assessment roll of the City of Muntinlupa and the nullification of the Notice of Assessment and Order of Payment of the Real Tax against it by the City Assessor and City Treasurer.

The LBAA Muntinlupa City denied the Petition of NPC. Hence, the appeal to CBAA.

Central Board of Assessment Appeals Ocular Inspection NPC Muntinlupa_01