DOJ Opinion No. 050, s. 1996

DOJ OPINION NO. 050 , s. 1996 May 14, 1996 Secretary Roberto F. de Ocampo Department of Finance Manila Sir : This has reference to your request for opinion regarding the tax and duty free importation privileges of the Philippine Amusement and Gaming Corporation (PAGCOR) under Section 13 of its Charter (P.D. No. 1869, as amended). Particularly, the issue is whether or not the exemption of PAGCOR from customs duties, taxes and imposts on importation and other taxes under the Charter has been withdrawn by Executive Order No. 93 dated December 17, 1986 ("Withdrawing All Tax Duty Incentives, subject to Certain Exceptions, Expanding The Powers Of The Fiscal Incentives Review Board And for Other Purposes"). LibLex It appears however, that the issue was already passed upon by the Executive Secretary in his Memorandum dated August 29, 1995, which he issued "By Authority of the President". The said Memorandum in concurrence with Opinion No. 058, s. 1995, of the Office of the Government Corporate Counsel and the Opinion of the Office of the Solicitor General, confirms that "the Philippine Amusement and Gaming Corporation (PAGCOR) is not liable for customs duties, taxes and imposts on its importations and other taxes, whether local or national" and that "Executive Order Nos. 72 (dated 25 November 1986) and 93 (dated 17 December 1986) have not superseded PAGCOR's Charter (P.D. No. 1869)". It is settled that when the Executive Secretary signs "By Authority of the President" the Executive Secretary's action is presumed to be valid and to have been regularly performed in behalf of the President and thus should be accorded respect. (Malayan vs. Court of Appeals, 213 SCRA 640, 650-651 [1992]) In view thereof, we defer to the above ruling of the Office of the President which is binding upon all departments, bureaus and offices of the Executive Department. (Sec. of Justice Op. No. 143, s. 1994) Very truly yours, (SGD.) TEOFISTO T. GUINGONA, JR. Secretary