DOJ Opinion No. 059, s. 1986

DOJ OPINION NO. 059 , s. 1986 1st Indorsement June 26, 1986 Respectfully referred to the Minister of Public Works and Highways, Port Area, Manila, for comment and/or appropriate action on the within letter of Minister Hernando B. Perez of the Ministry of Transportation and Communications following up the request of Brig. General Jose V. Sembrano (Ret.), Administrator of the Light Rail Transit Authority (LRTA), for clarification/modification of Opinion No. 144 of the Minister of Justice dated November 6, 1985. In the aforesaid opinion, we expressed concurrence with his view that the request of the LRTA for exemption from payment of building permit fees for the construction of its terminals/stations at Manila, Pasay and Caloocan "is bereft of any legal basis" for the reason that the tax exemption in its charter (Ex. O. No. 603) refers only to LRTA borrowings and importation of equipment, spare parts and other materials and does not include other taxes, imposts, charges, fees and dues imposed by existing laws. The clarification or modification of said Opinion is sought in the light of the provisions of the National Building Code of the Philippines which expressly exempts public buildings and traditional indigenous family dwellings from payment of building permit fees (Sec. 209, par., 1, P.D. No. 1096). It is alleged that the LRT System carriageways and stations are "public buildings" in the sense that they are devoted to public use and are located in public roads, and are not properties that could be used for the private benefit of LRTA. Pursuant to Section 201 and 211 of the National Building Code, the administration and enforcement of the provisions of the Code as well as the formulation of the necessary implementing rules and regulations therefor is vested in the Secretary, now the Minister of Public Works and Highways. We wish to inform that pursuant to established practice, this Ministry refrains from entertaining requests for reconsideration of its official opinions unless such request emanates from the government functionary for whom the opinion was originally rendered. (SGD.) NEPTALI A. GONZALES Minister of Justice