DOJ Opinion No. 001, s. 1991

DOJ OPINION NO. 001 , s. 1991 January 2, 1991 The Administrator Social Security System East Avenue, Diliman, Quezon City Sir : This refers to your request for "legal opinion on the status of the tax exemption enjoyed by the [Social Security System ("SSS")] under its charter, in the light of the effectivity of [Executive Order No.] 93, withdrawing all tax and duty incentives granted to government and private corporations." You state that while the Bureau of Internal Revenue has ruled that notwithstanding the abovesaid E.O., the SSS is exempt from income taxation, the Metro Manila Authority has decided that the SSS is liable to pay the taxes imposed under the Local Tax Code and that the Fiscal Incentives Regulatory Board has held that the SSS is likewise subject to the taxes levied by the Tariff and Customs Code. You maintain, however, that the tax exemptions of the SSS under its charter were not repealed by E.O. No. 93 and for this reason, you now seek "a definitive ruling" from this Office. With regret, we are constrained to decline opinion herein. The resolution of the present query would amount to a review of the rulings by the abovementioned governmental agencies. Pursuant to established precedents, this Department has consistently desisted from passing upon the rulings and/on official actuations of other government offices over which the Secretary of Justice possesses neither revisory authority nor supervisory jurisdiction (Secretary of Justice Opns. No. 22, s. 1977; No. 181, s. 1976; No. 9, s. 1987; and No. 48, s 1990) It bears stress that the opinions of the Secretary of Justice being advisory in nature, cannot prevail over the rulings promulgated by the governmental agency primarily charged with the enforcement of the law involved ( Id ., No 145, s. 1973; and No. 89, s. 1980). this practice has evolved not only from practical considerations but also out of respect and deference for the competence and expertise of the Office having primary jurisdiction to resolve the matter and its familiarity with the policy repercussions of the questions, as well a from a logical recognition of question, as well as from a logical recognition of the lawful exercise of an authority conferred by law ( Id ., No. 1, s. 1983). Very truly yours, (SGD.) FRANKLIN M. DRILON Secretary