DOJ Opinion No. 031, s. 2000

DOJ OPINION NO. 031 , s. 2000 April 6, 2000 Governor Ofelia V. Bulaong Officer-in-Charge Board of Investments Industry and Investments Building 385 Sen. Gil J. Puyat Ave. Makati City M a d a m : This has reference to a request for confirmation of the view that registered enterprises under the Omnibus Investments Code (Executive Order No. 226) whose incentives availment period has exceeded ten (10) years, can continue to enjoy their tax credit on raw materials incentive under the tax and duty drawback scheme administered by the Department of Finance (DOF) pursuant to Administrative Order Nos. 266 and 138 dated February 7, 1992 and July 19, 1999, respectively. With regret, this Department has to decline rendition of opinion on the matter. The subject matter of the query involves the substantive rights of private parties and since the opinion of the Secretary of Justice is merely advisory in nature, such opinion would not be binding upon said private parties who, if adversely affected by such opinion, may take issue therewith and contest it before the courts. As a matter of policy, therefore, the Secretary of Justice has consistently refrained from rendering opinion on questions which are justiciable in nature or those which may be the subject of litigation before the courts (Secretary of Justice Op. No. 12, s. 2000 citing Op. Nos. 91, s. 1987; Nos. 19 and 92, s. 1971; No. 108, s. 1978 and No. 46, s. 1981). Moreover, the query also involves factual issues. By established precedents, this Office has declined to resolve questions of fact or even mixed questions of fact and law, for the Secretary of Justice, as Attorney-General, is empowered by the statute to rule only upon questions of law ( Ibid , citing Secretary of Justice Op. No. 222, s. 1956; No. 128, s. 1977 and No. 192, s. 1982). LibLex Very truly yours, (SGD.) ARTEMIO G. TUQUERO Acting Secretary