DOJ Opinion No. 031, s. 2003

DOJ OPINION NO. 031 , s. 2003 May 8, 2003 Administrator Benedicto B. Ulep Land Registration Authority East Avenue corner NIA Road Quezon City Sir : This has reference to your request for opinion regarding the validity of Revenue Regulations 24-2002 issued by the Department of Finance (DOF). This issuance of the DOF refers to the regulations prescribing the information to be periodically required or obtained by the Commissioner of the Bureau of Internal Revenue (BIR) relative to the registration/recording of transfers of real properties with the Registers of Deeds/Assessors pursuant to Section 5(B) of the National Internal Revenue Code (NIRC) of 1997 in relation to Sections 58(E), 95, and 236(J) of the same Code as well as providing for the manner of the issuance of Certificate Authorizing Registration (CAR). You state that the draft of the Revenue Regulations was referred to the Registrars of Deeds for comment because they will be most affected by the proposed regulation. However, despite the "very reasonable comments of the Registrars of Deeds and the polite suggestion" made by LRA Deputy Administrator Ofelia Sta. Maria for the execution of an amended Memorandum of Agreement between the LRA and the BIR, the aforementioned Revenue Regulations, ante-dated November 15, 2002, was signed by the Secretary of Finance and published en toto on December 17, 2002 in the Manila Bulletin. Considering that the subject Revenue Regulations has been signed and duly published as required by law, this Department, as a matter of official courtesy and propriety, refrains from making comment on its validity. Pursuant to established policy, this Department does not render opinion on queries involving the legality of a duly issued circular, order, rules or regulations of administrative agencies, upon the theory that these administrative issuances, which are issued in the implementation of a law or in the exercise of a function vested by law, enjoy the presumption of validity being in themselves of the same nature as laws which are presumed valid and enforceable until declared invalid and/or unconstitutional by the courts (Opinion of the Secretary of Justice No. 160, s. 1989; No. 133, s. 1990; No. 16, s. 1998). You are advised to coordinate closely with the BIR and work out such arrangements as may be necessary to properly implement Revenue Regulations 24-2002 consistently with LRA's mandate under existing law. aIcCTA Very truly yours, (SGD.) SIMEON A. DATUMANONG Secretary