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Public Corporation


Can LGU ban lotto outlets?

o Magtahas vs Pryce Properties

Boy scouts of phil vs Com Aud Gr No. 177131

o BS subject to auditing power of COA because it is GOCCs
o Sec 20 Title 6 1987 Admin Code; the relationship of BS and GS with the
o Does not fall under the Exceptions
o NOTE: Not all corporations, which are not government owned or
controlled, are ipso facto to be considered private corporations. These
corporations are treated by law as agencies or instrumentalities of the
government which are not subject to the tests of ownership or control and
economic viability but to different criteria relating to their public
purposes/interests or constitutional policies and objectives and their
administrative relationship to the government or any of its Departments or
Offices. The economic viability test would only apply in cases wherein the
corporation is engaged in some economic activity or business function for
the government (Boy Scouts of the Philippines v. COA, G.R. No. 177131,
June 7, 2011).
MIAA vs CA et al Gr No 155650 July 20 2010
o SC said, not a GOCC but an instrumentality of national gov thus exempt
from local taxes
o Properties are owned by people the republic of the phil thus exempt from
local tax
o Instrumentality; any agencies by local agencies not integrated by vested
Inst does not necessarily equate to GOCC
o Falls under sec 133 Letter O of Local Government Code
Espinas et al vs COA gr no 198271 April 1
o Is the local water utility administration GOCC or not?
Yes, it isGOCC cuz of Presidential decree aka Presidential utility Act
SC said COA can audit
COA Powers
o Can promulgate accounting rules etc etc etc
o Consti organ that has deadly powers
Zeniada Larano vs COA Gr no 164542 Dec 18 2007
o Read this case; Related to relationship of GOCC to the COA
CAAP employees union vs CAAP et al Gr NO 190120 Nov 11, 2013
o Can congress abolish LTO?
Yes, read case; same thing happened daw. OOOhhhhhh interesting !
o If office is abolished, are employees abolished too?
Hold-over capacity (ctlr F lang sa case)
Rufino et al vs Gr No 139554,
Vs Rufino Gr No 139565,
o Involves PD 15, Cultural Center of the Phil (CCP)
In relation to the appointing power of the president
Veterans federation of th phil authority vs angelo d reyes Gr No 155027
o He Suicide in the graveyard of his mom
o Concept of withdrawal of support
o This case is within the Department of national defense
SC ruled, it is a Public Corporation. Consti prohibit regulaton by
special laws of private corp with the exception of GOCC. it is
impermissible to let a public official supervise a private

Features of PUBLIC CORP.