DOJ Opinion No. 020, s. 1992

DOJ OPINION NO. 020 , s. 1992 February 24, 1992 Atty. Cecilio G. Hechanova Chairman Philippine Sports Commission Rizal Memorial Complex Vito Cruz, Malate Metro Manila Sir : This refers to your request for opinion on the interpretation of Section 26 of Republic Act 6847 (An Act Creating and Establishing the Philippine Sports Commission, Defining its Powers, Functions and Responsibilities, Appropriating Funds Therefore, and For Other Purposes) which reads: "SEC. 26. Funding . xxx xxx xxx "To finance the country's integrated sports development program, including the holding of the national games and all other sports competitions at all levels throughout the country as well as the country's participation at international sports competitions, such as, but not limited to Asian and Southeast Asian Games and all other international sports competitions, sanctioned by the International Olympic committee and the International Federations, thirty percent (30%) representing the charity fund of the proceeds of six (6) sweepstakes of lottery draw per annum, taxes on horse races during special holidays, five (5) percent of the gross income of the Philippine Amusement and Gaming corporation, the proceeds from sale of stamps as hereinafter provided, and three percent (3%) of all the taxes collected on imposed athletic equipment shall be automatically remitted directly to the Commission and hereby constituted as the National Sports Development Fund. Further, the Philippine Postal Service is hereby authorized to print paper and gold stamps which shall depict sports events and such other motif as the Philippine Postal Service Office may decide, at the expense of the Commission. Any deficiency in the financial requirements of the Commission for its sports development program shall be covered by an annual appropriation passed by Congress." prLL You state that you are more particularly interested in the following concerns: 1. Whether the word "taxes" includes all kinds of taxes, i.e. franchise tax, tax on horse prizes, tax on winnings as well as documentary stamp tax considering that subject word, as written connotes the whole bulk of all taxes imposed upon special holiday horse races and; 2. Whether the words "automatically remitted directly to the Commission" means that such taxes on special holiday horse races should be submitted or released without deviation or straight to the Philippine Sports Commission. You further state that if such is our opinion, assistance is requested in asking the Philippine Racing Commission to direct the various racing clubs to release to the Philippine Sports Commission the above stated taxes in as much as such clubs are reluctant to do so without clarification of the matter from this Department. We regret to inform you that this office has to refrain from rendering opinion on the abovementioned queries which involve tax matters. This department has a long standing policy that as a rule, it does not render opinion on matters which fall within the jurisdiction of another government office or body, unless the head of said office or body, as in this case, the Secretary of Finance, requests this Department for said opinion. (Secretary of Justice Opinion No. 194, s. 1976, No. 67 and 169, s. 1979; No. 123, s. 1980, s. 1980 and 93 and 97 s. 1982). This rule arises not only from practical considerations, but also out of respect and deference for the competence and expertise of the Office having primary jurisdiction of the question. Accordingly, the Department of Finance should first be accorded the opportunity to consider the aforestated questions which involve matters within its policy spheres and jurisdiction. prcd Very truly yours, (SGD.) EDUARDO G. MONTENEGRO Acting Secretary