DOJ Opinion No. 028, s. 1997

DOJ OPINION NO. 028 , s. 1997 April 15, 1997 Ms. Nelia C. Halcon OIC-Assistant Director Mines and Geosciences Bureau Department of Environment and Natural Resources North Avenue, Diliman Quezon City M a d a m : This refers to your request for "legal opinion as to whether the provincial government has the authority to tax quarry resources extracted from private lands." You state that while "(w)hile Section 138 of the Local Government Code mandates the Local Government Unit to levy and collect taxes on quarry resources extracted from public land, it does not however, preclude the LGU to collect similar charges on private land". prLL You also state that "(l)ikewise, Section 105 of the Implementing Rules and Regulations of R.A No. 7942, otherwise known as the Philippine Mining Act of 1995, state that all quarry holders shall pay the required quarry fees to the city/municipal treasurer concerned, said section makes no indication whether the permit holders mentioned herein are holders of quarry resources extracted from public or private lands". Regrettably, this Department has to decline from ruling or rendering opinion on the questions raised. The resolution of the issue would, admittedly and inevitably, require an interpretation and/or examination not only of the above-mentioned provision of the Local Government Code (R.A. No. 7160) but also of the pertinent provisions of the R.A. No. 7942, also known as the Philippine Mining Act of 1995 (Secs. 44, etc.) and its implementing rules and regulations. However, the interpretation and application of the provisions of the Local Government Code properly fall within the jurisdiction of the Oversight Committee (Sec. 533, R.A. No. 7160) and the Department of the Interior and Local Government (DILG) as the lead agencies designated by the President in the implementation of the said Code (Adm. Order No. 269, dated Feb. 21, 1992), whereas the Secretary of the Department of Environment and Natural Resources, upon the recommendation of the Director of the Mines and Geosciences Bureau, is the government official empowered to issue the rules and regulations necessary for the implementation of the Philippine Mining Act of 1995 (Sec. 8, R.A. No. 7942). By settled policy and precedents, the Secretary of Justice does not rule on issues which fall within the primary jurisdiction of another office or agency in the instant case, the DILG/Oversight Committee and/or the DENR Secretary over which rulings or actions this Department exercises no revisory authority, unless the request comes from the said office or agency (id., No. 57, s. 1996; No. 136, s. 1994; Nos. 47 and 159, s. 1993). It is suggested that the matter be addressed to the DILG/Oversight Committee or elevated to your Department Secretary. Very truly yours, (SGD.) TEOFISTO T. GUINGONA, JR. Secretary