DOJ Opinion No. 049, s. 1983

DOJ OPINION NO. 049 , s. 1983 March 16, 1983 Major Jesus D. Garcia Division Judge Advocate (PA) Camp General Servillano Aquino T a r l a c Sir : This refers to your request for opinion on whether concessionaires/commercial establishments inside military reservations are exempt from local taxes, licenses and fees, and on whether residential houses inside military reservations are subject to realty tax under the Real Property Tax Code. You state that you are in a quandary as to the correct interpretation and implementation of the laws affecting military reservations in view of the conflicting opinions of the Secretary [now the Minister] of Justice and of the Secretary [now the Minister] of Finance on the matter of taxation and exercise of jurisdiction over military reservations by local governments. By law and settled precedents, the Minister of Justice renders opinion or gives legal advice only to the national government functionaries mentioned in Section 83 of the Revised Administrative Code, such as the heads of ministries and the chiefs of bureaus and offices in the Executive department, and then only on questions of law arising in the performance of their respective powers and functions. Accordingly, he has in practice consistently refrained from passing upon questions of law posed by other government officials not encompassed by the said legal provision. We are constrained, therefore, to decline rendition of the opinion now requested on the same ground. dctai Furthermore, your queries involve matter of taxation which are within the official competence of the Minister of Finance to resolve. As a matter of fact, you advert to a ruling of the Secretary of Finance upholding the authority of local governments to tax concessionaires/commercial establishments within military camps or stations, which opinion is deemed entitled to much weight and respect coming as it does from the very official charged with the implementation of the laws on taxation. Be that as it may, we may state by way of clarification, that Opinion No. 7, dated January 7, 1962, copy of which is enclosed herewith for your ready reference, which, you claim, is in conflict with the aforestated ruling the Secretary of Finance, resolved the specific issue on whether or not barrio elections may be held within the Nichols Field Airbase, a military reservation under the administration of the Chief of Staff of the Armed Forces of the Philippines, and not in particular the question relating to the operation of local taxation laws within a military reservations. On the query whether residential houses inside military reservations are subject to realty tax under the Real Property Tax Code, we are enclosing herewith a copy of Opinion No. 222, series of 1975, rendered by this Ministry for the Undersecretary of Finance, which you may find useful and enlightening. Very truly yours, (SGD.) RICARDO C. PUNO Minister of Justice