Law School Noob: [CASE DIGEST] FRANCIA v. IAC (162 SCRA 735)

Tuesday, March 24, 2020

[CASE DIGEST] FRANCIA v. IAC (162 SCRA 735)

FACTS

A portion of Engarcio Francia's property in Pasay City was expropriated by the Republic of the Philippines for P4,116.00. Subsequently, however, his property was sold at public auction by the City Treasurer of Pasay City on account of his failure to pay his real estate taxes from 1963 to 1977 amounting to P2,400. Francia filed a complaint to annul the sale, arguing that his obligation to pay tax delinquency should have been set off by the amount which the Government was indebted to him.

RULING

The Supreme Court ruled in favor of the Government.

Internal revenue taxes cannot be the subject of compensation. The reason being that government and taxpayer are not mutually creditors and debtors of each other under Article 1278 of the Civil Code, and a claim for taxes is not such a debt, demand, contract or judgment as is allowed to be set off.

There can be no offsetting of taxes against the claims that the taxpayer may have against the Government. A person cannot refuse to pay a tax on the ground that the Government owes him an amount equal to or greater than the tax being collected. As such, the collection of a tax cannot await the results of a lawsuit against the Government.

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