DOJ Opinion No. 002, s. 1984

DOJ OPINION NO. 002 , s. 1984 2nd Indorsement January 6, 1984 Respectfully returned to the Acting Commissioner, Land Registration Commission, Quezon City, the within papers relating to the payment of registration fees for a land transfer document between the Asian Development Bank (the "Bank") and Ortigas & Company. LLphil The accompanying papers disclose that the Bank and Ortigas & Company entered into a deed of absolute sale of a parcel of land situated in Pasig, Metro Manila, which, when presented for registration with the Registrar of Deeds thereat, was assessed P14,477.00 as registration fees. The Bank, contending that it is exempted from such fees but not wanting to delay the finalization of the sale, paid the amount under protest, claiming that pursuant to pertinent provisions of the Bank Charter, of which the Republic of the Philippines is a signatory, and the Headquarters Agreement between the Bank and the Philippine Government, it is exempted from paying such fees. It appears that by a 2nd Indorsement of the Ministry of Finance to the Monster of Foreign Affairs, dated May 26, 1983, the Ministry of Finance issued a confirmation of the tax exemption status of the bank under the aforesaid agreements, as follows: "As requested, it is hereby confirmed that the Asian Development Bank is exempt from the payment of: (a) Documentary stamp tax imposed under Section 245 of the National Internal Revenue Code; (b) Registration Fee imposed under Section III, PD No. 1529; (c) Transfer tax imposed under Section 7, Local Tax Code, with respect to the subject purchase of land, pursuant to the provisions of Article 56 of the Agreement Establishing the Asian Development Bank and Article 34 of the Headquarters Agreement." You maintain the view that the Bank is not exempt from the payment of registration fees over the transfer of ownership of land because registration fees are payments for the services rendered by the Register of Deeds as clearly expressed in Section III, Paragraph C, No. 16, of P.D. 1529, the pertinent portion of which reads: "The fees payable to the . . . Register of Deeds . . . shall be as follows: "C. Fees payable to the Register of Deeds. The Register of Deeds shall collect fees for all services rendered by him under this Decree in accordance with the following schedule: "16. Registration fee For the registration of a deed of sale, conveyance, transfer, exchange . . ." The fact that the Ministry of Finance has rendered ruling on the matter at hand constrains us, by settled precedents and practice, to refrain from expressing our opinion thereon since it would serve no practical purpose to reopen the issue. The opinions of the Attorney-General are advisory in nature, and cannot prevail over the rulings of a co-equal and coordinate department of government. Over which the Minister of Justice has no revisory authority. (Opns. Nos. 82, 151, 165 & 239, s. 1956; No. 16, s. 1961; No. 66, s. 1972) Any opinion we may advance hereon would amount to a review of the ruling of the Ministry of Finance, which, the Bank may rightly contend, is the official stand of the Philippine Government on the matter, especially since it was issued upon an official request properly coursed through the Ministry of Foreign Affairs. Unless the President or the Ministry of Finance requests us to restudy the issue, we are constrained to decline to review the Philippine government's position as previously confirmed upon request of the Bank. LexLib (SGD.) RICARDO C. PUNO Minister of Justice