DOJ Opinion No. 049, s. 1985

DOJ OPINION NO. 049 , s. 1985 April 16, 1985 The Honorable Minister Ministry of Finance Manila Sir : This refers to your letter of March 11, 1985 suggesting a review of Opinion No. 116, series 1984 insofar as it held that "BOI-registered export producers of non-traditional export products are exempted from the export duties imposed in Section 514 of the Tariff and Customs Code, as amended." You state that the re-imposition of export duties by E.O. No. 920 was done "regardless of whether the export was made by a BOI-registered ( sic ) enterprise or a non-registered enterprise;" that the repealing clause in said issuance speaks of "all laws," thereby including the exemption provisions in B.P. Blg. 391 and R.A. No. 6135; that had the President intended to exempt BOI-registered enterprises, he would have said so in that issuance; and that a "tax exemption must be expressly conferred and cannot be assumed or deduced as it involves a derogation of a sovereign right." LexLib You likewise inform us that you have "directed the Bureau of Customs to continue the assessment and collection of export duty," in view of E.O. 920 and the above considerations and that this Ministry "may desire to review its Opinion No. 116, series of 1984, in the light thereof." We do not find it necessary to undertake the suggested reconsideration of our ruling since the review will serve no practical value. Opinions of the Minister of Justice as Attorney-General, are merely advisory in nature, and are by no means binding upon the functionaries seeking his advice, much less upon the office having jurisdiction over the matters raised in issue, in this case, the imposition of collection of customs duties which properly devolve upon your office. Very truly yours, (SGD.) ESTELITO P. MENDOZA Minister of Justice