Implementation of Section 271 of R.A. No. 7160 vis-a-vis Article 362 of Its Implementing Rules and Regulations

August 11, 1993 DILG LEGAL OPINION NO. 203-93 LEGAL SERVICE Mr. Godofredo B. De Leon ABC Representative Sangguniang Bayan Paraaque, Metro Manila S i r : This refers to your July 17, 1993 letter, requesting for legal opinion on the implementation of Section 271 of the Local Government Code of 1991 (RA 7160) vis-a-vis Article 362 of its implementing rules and regulations, on the distribution of the proceeds of the real property tax. It appears from a perusal of records that the DOF-Bureau of Local Government Finance had already ruled on the same subject matter, per the June 10, 1993 1st Indorsement of Director Lorinda Carlos, to the effect that the Municipal Government of Paraaque has to enact a real property tax ordinance imposing, among others, the distribution or sharing of the basic and SEF taxes, including those of the barangays, and that "in the absence of such ordinance, the municipality may only collect real property taxes according to the old rates". In view thereof, it is with much regret to inform you that, as a matter of policy, this Department does not anymore render any opinion on questions which had been previously passed upon by a co-equal branch of the government, such as the Department of Finance, for want of revisory power over one another and as a matter of official courtesy. Considering, further, that your query involves financial and taxation aspects which falls within the cognizance and competence of the DOF, prudence dictates that we withhold comment on the matter. Be that as it may, it may be worth stating at this instance that we are in full accord with the aforesaid DOF-BLGF Opinion. Should you feel adverse to the said DOF-BLGF Opinion, you could perhaps seek for a reconsideration on the same with the DOF-Central Office, Office of the Secretary. Hoping that you will be guided accordingly. Very truly yours, DIR. JACOB F. MONTESA Department Legal Counsel Department of Interior and Local Government