DOJ Opinion No. 016, s. 1993

DOJ OPINION NO. 016 , s. 1993 2nd Indorsement January 29, 1993 Respectfully returned to Commissioner Jose V. Ong, Bureau of Internal Revenue, Diliman, Quezon City, the attached letter of Mr. Jose J. Antonio M. Carpio dated October 27, 1992 questioning the constitutionality and praying for the abrogation of the provision of Section 21, subsection 1(2) (A) of the National Internal Revenue Code, as amended, which limits the additional exemption of P5,000.00 for each dependent child, up to four dependents only, in relation to the computation of income tax on individuals, which you referred to this Office for proper action. It appears that for the tax year 1987 Mr. Carpio's claim for deduction from his gross income of additional exemption of twenty-one thousand pesos (P21,000.00) for his seven (7) minor children was disallowed by the Naga District Office, Bureau of Internal Revenue, to the extent of P9,000.00 for his three minor children on the ground that only four (4) dependents are tax-exempt pursuant to the aforestated provision of the National Internal Revenue Code, as amended. The tax due for this P9,000.00 at 24% is P2,160.00 which Mr. Carpio has refused to pay, vehemently objecting to the said disallowance on various grounds stated in his subject letter. Hence, the instant request. With regret we are constrained to decline rendition of opinion on the matter for the reason that the issue of the constitutionality of a law pertains to the courts. It bears emphasis that every statute enacted by the lawmaking authority is presumed to be valid and constitutional and it is the duty of the government office concerned to enforce or carry out the same in accordance with its tenor until it is declared by the courts in appropriate proceedings to be unconstitutional (Secretary of Justice Opns. No. 94, s. 1989; No. 180, s. 1953; unnumbered opinion dated April 22, 1970; No. 198, s. 1971; No. 126, s. 1972; No. 160, s. 1973; No. 24, s. 1974; and No. 47, s. 1987). (SGD.) FRANKLIN M. DRILON Secretary