DOJ Opinion No. 027, s. 1991

DOJ OPINION NO. 027 , s. 1991 2nd Indorsement February 25, 1991 Respectfully returned to Assistant Secretary Antonio Belicina, Department of Finance, Manila, the within query of the Officer-in-Charge, Bureau of Internal Revenue, on them authority of said bureau to accept compromise offers from a banking institution under receivership regarding unremitted tax collections and penalties/increments due to such non-remittance, delayed remittance or late submission of collection reports. LLjur This Office regrets having to decline opinion on the above query, The accompanying papers show that, contrary to the position taken by the abovementioned bureau, the legal office of the Commission on Audit has rendered a ruling that penalties imposed for delayed remittances of tax collections and late submission of tax collection reports are in the nature of settled liabilities and thus only said Commission has the power to condone or waive them (See 3rd Indorsement of Director Jose Modina, COA dated March 31, 1989) and this ruling applies with greater force to the unremitted tax collections themselves. In accordance with well-settled practice and precedents, this Department does not render opinion on questions already passed upon by the Commission on Audit or representatives on matters falling within its jurisdiction inasmuch as it has no reviewing authority over decisions of independent constitutional agencies. (Secretary of Justice Opns. No. 247, s. 1961; No. 31, s. 1978; No. 141, s. 1987; No. 160, s. 1970; and No. 123, s. 1986). (SGD.) FRANKLIN M. DRILON Secretary