DOJ Opinion No. 059, s. 1999

DOJ OPINION NO. 059 , s. 1999 July 21, 1999 OIC Angelina M. Magsino Deputy Executive Director Bureau of Local Government Finance (BLGF) Department of Finance Manila M a d a m : This pertains to a request for legal opinion relative to the letter-request dated January 25, 1999 of the Office of the Provincial Treasurer of Rizal to that Office concerning whether or not the Province of Rizal is still entitled to a share in the realty tax collections of the City of Antipolo upon its conversion from a municipality into a component city. It appears that the BLGF in its 3rd Indorsement dated September 23, 1998 has already ruled on the matter, to wit: "the collections of real property taxes by the newly-created City of Antipolo shall be based on the existing provincial tax ordinance. Hence, the corresponding share of the province from the collections shall still be remitted by the city. It also follows that there is a need for the Sangguniang Panlungsod of the city to enact its own city tax ordinances, pursuant to the provisions of the Local Government Code of 1991, in order that tax revenues may accrue exclusively to the city government of said city." Despite said ruling, however, the City of Antipolo still insists on claiming that all current and prior year taxes on real property collected after the effectivity of the cityhood of Antipolo shall accrue solely to the (said) city to be shared only with its component barangays. Hence, this request for opinion. This Department regrets that it is unable to act on the instant query. The instant query involves the actuations/actions of the City Mayor of Antipolo. By established precedents this Department has consistently declined from passing upon rulings and/or official actuations of other government officers, including local government officials, over whom the Secretary of Justice possesses neither revisory authority nor supervisory jurisdiction. (Secretary of Justice Opn. No. 5, s. 1994). Moreover, the herein request necessarily involves local taxation and interpretation and/or examination of the pertinent provisions of the Local Government Code of 1991. The interpretation and application of the provisions of the Local Government Code of 1991, however, properly fall within the jurisdiction of the Oversight Committee (Sec. 533, R.A. No. 7160) and the Department of the Interior and Local Government (DILG), the lead agency designated by the President in the implementation of the said Code (Administrative Order No. 269 dated February 21, 1992). Pursuant to settled policy and precedents, the Secretary of Justice does not rule on issues which fall within the primary jurisdiction of another office or agency, in this case, the Oversight Committee and the DILG, over which rulings or actuations, this Department exercises no revisory authority, unless the request comes from such office or agency (Secretary of Justice Op. Nos. 16, 44 and 45, current series; Nos. 28 and 50, s. 1997; and No. 47, s. 1993). aisadc Finally, this Department has always adhered to the policy that subordinate officials instead of seeking the advice of this Office, may on matters confronting them in the exercise of their official duties, as a matter of official courtesy and sound administrative practice, consult their chief or head of office who may competently resolve the issue without seeking assistance from another office (Ibid, No. 6, s. 1988). Please be guided accordingly. Very truly yours, (SGD.) JUSTICE SERAFIN R. CUEVAS Secretary