DOJ Opinion No. 053, s. 2000

DOJ OPINION NO. 053 , s. 2000 June 27, 2000 Mr. Comie P. Doromal Officer-in-Charge Office of the VP-General Counsel National Power Corporation Cor. Quezon Ave. & Agham Road Diliman, Quezon City Sir : This refers to your request for affirmation by this Department of the position of the National Power Corporation (NPC) that "NPC is exempt from the payment of all taxes, duties, fees, imposts and other charges by the government and government instrumentalities," including the annual water charges being imposed by the National Water Resources Board (NWRB). The request, it appears, was precipitated by the alleged approval and confirmation by the NWRB of Resolution No. 02-1299 which lifts the exemption of government agencies, the NPC included, from the payment of annual water charges. Citing the rulings of the Supreme Court in Maceda v. Macaraig, Jr., 197 SCRA 771 and 223 SCRA 217, NPC claims that it is expressly tax-exempt under Section 13 of the Revised NPC Charter (R.A. No. 6395), as amended. With regret, this Department has to decline the requested affirmation for the following reasons: LibLex One . To rule on the request would inevitably require a review and/or interpretation of the subject resolution issued by the NWRB. Unfortunately, however, this Department possesses neither revisory nor supervisory authority over the said administrative body. By settled precedents, the Secretary of Justice has consistently declined to pass upon rulings and/or actuations/actions of other government agencies/bodies and officials over whom this Department possesses no revisory and/or supervisory authority (Sec. of Justice Opn. No. 87, s. 1999, citing opinions). Two . By explicit provision of law, the Office of the Government Corporate Counsel (OGCC) is "the principal law office of all government-owned or controlled corporations" and "to enable it to discharge its functions as such, it shall be the duty of all said corporations to refer to it all important legal questions for opinion, advice and determination , all proposed contracts and all important court cases for his services" (id., No. 11, current series, citing Sec. 1, R.A. 2327, as amended; Sec. 1, P.D. No. 1415 and; Sec. 10, Chap. 3, Title III, Book IV, E.O. No. 292 [Administrative Code of 1987] ). llcd It is suggested that the matter be addressed to the OGCC, the office which is in the best position to respond to your request. Very truly yours, (SGD.) ARTEMIO G. TUQUERO Acting Secretary