Bureau of Local Government Finance Opinion

January 24, 2003 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The Regional Director for Local Government Finance Department of Finance-Region IV People's Mansion Compound Batangas City M a d a m : This refers to your request for a ruling as to whether the "Free Franking" Privilege, as provided for under Section 282 of R.A. No. 7160, also known as the Local Government Code of 1991 should still be enjoyed by the local assessors' offices. In this connection, attention is invited to the attached letter dated December 3, 2002, of Atty. Wilfredo B. Serrano, Acting Director, Legal Service, Philippine Postal Corporation, Manila, in response to our letter dated October 15, 2002, the pertinent portion of which, reads as follows: "You have cited Section 282 of R.A. 7160, otherwise known as the Local Government Code of 1991. We regret to inform you that the said particular provision of the law has been expressly repealed by Section 35 of R.A. 7354, which took effect on May 3, 1992, . . . "xxx xxx xxx. "However, in view of the Supreme Courts decision in Philippine Judges Association vs. Hon. Pete Prado (G.R. No. 105371, 11 November 1993), Circular No. 96-35 dated 7 October 1996 has been issued, granting Franking Privilege among others, the Office of the Land Registration Commission and its Register of Deeds. "Verily, the said Circular No. 96-35, inadvertently failed to include the Office of the Provincial/City/Municipal Assessor on the Franking Privilege granted to the Land Registration Commission Office. To remedy this inadvertence, Circular No. 96-42 dated 13 November 1996, has been issued, clarifying the Franking Privilege of the Land Registration Commission's Office, to include the office of the Provincial/City/Municipal Assessor. "xxx xxx xxx. "It has to be noted however, that it does not altogether grant Franking Privilege, but merely exempts from postal charges or fees specific matter sent through mails by the Office. Only assessment notices and owner's copies of tax declarations are exempt from postal charges." A perusal of the abovementioned Circular No. 96-42 further reveals that the inclusion of the local assessors' offices in the franking privilege granted to the Land Registration Commission is limited to the mails consisting "only of tax declarations and/or notices of assessment solely addressed to the Land Registration Commission which must likewise be indicated at the lower left side of the letter-envelope." In view hereof, and inasmuch as the Franking Privilege provided for under Section 282 of R.A. No. 7160 has already been repealed by Section 35 of R.A. No. 7354, the exemption from postal charges previously granted to local assessors' offices can no longer be enjoyed by them, the privilege having been limited to the copies of tax declarations and/or notices of assessment solely addressed or sent to the Land Registration Commission. cDCaHA We trust that this clarifies matters. Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director