The Makati City government on Monday dismissed a statement from the City of Taguig saying that Makati must secure a business permit to operate a controversial park that is now under the territory of Taguig following a recent Supreme Court (SC) decision.
Lawyer Don Camiña, the city legal officer of Makati, explained that national government agencies and local government units are exempted from paying business and other taxes.
Camiña said the property where the park is located has also been awarded to Makati by the national government through Presidential Proclamation No. 1916. He added the proclamation has not been nullified and remains valid based on the SC decision in G.R. No. 235316.
Camiña pointed out that Makati does not collect business taxes from the City of Manila, which owns the Manila South Cemetery located in Makati. He also emphasized that Taguig’s insistence on Makati securing a permit for the park confirms Makati’s ownership of the park and other facilities in the EMBO (Enlisted Men’s Barrio) villages.
Makati expects Taguig to reverse its position soon.
The SC rejected in 2022 Makati’s Motion for Reconsideration, stating that Fort Bonifacio Military Reservation, including ten EMBO barangays, was part of Taguig City’s territory.
The High Court also prohibited Makati City from improving or treating the affected areas as part of its territory. The EMBO barangays include Cembo, Comembo, Pembo, East Rembo, West Rembo, South Cembo, Pitogo, Post Proper Northside, Post Proper Southside, and Rizal.
But Camiña clarified that the SC decision was only a territorial jurisdiction dispute and did not transfer ownership of Makati properties to Taguig.
In an earlier statement, Makati criticized Taguig’s actions as “childish, arrogant, and reckless”, which can greatly undermine the national government’s efforts to attract foreign investments.
Taguig on Sunday ordered the temporary closure of Makati Park and Garden, a public facility under its jurisdiction, for operating without the necessary permits from the local government.
“The closure is in line with the LGU’s authority under the Local Government Code, juri prudence, and local ordinances to regulate any business, trade, or activity within the City of Taguig through issuance of a Mayor’s permit after submi sion of documents and payment of fees and taxes. Makati Garden and Park has no permits from Taguig City Hall.”
“The said park and garden, which has been effectively closed as a park by Makati and used as garage for its heavy equipment and storage for various objects, is subject to Taguig’s jurisdiction which has the right to possess and administer the same notwithstanding Makati’s unlawful possession.”