DOJ Opinion No. 061, s. 1988

DOJ OPINION NO. 061 , s. 1988 April 6, 1988 The Director-General National Economic and Development Authority NEDA sa Pasig, Amber Ave. Pasig, Metro Manila M a d a m : This is in reply to your request for opinion on whether or not the request of Don Bosco Technical High School (DBTHS) for exemption from payment of compensating taxes on their imported goods under Section 4 (3), Article XIV, of the 1987 Constitution may now be considered. dctai It appears that the DBTHS of Cebu City has written you requesting for exemption from payment of compensating taxes on certain imported pieces of equipment donated to them by a West German entity; that the BIR ruled on July 17, 1987 that the aforesaid Constitutional provisions took effect upon its ratification on February 2, 1987; and that the Department of Finance has informed you that the implementation thereof is being held in abeyance pending approval of implementing rules and regulations by the Secretary of Finance. We regret to forbear rendition of opinion on your query for the reason that it essentially involves a tax issue which the Department of Finance is more competent to resolve. Pursuant to settled precedents, the Secretary of Justice has consistently refrained from expressing his views on matters that fall within the primary jurisdiction of a co-equal and coordinate Department (Op. No. 1, s. 1983; No. 123, s. 1980; No. 194, s. 1976). This rule has evolved not only from practical considerations but also out of due respect and deference for the competence and expertise of the office having primary jurisdiction over the matter and for its familiarity with the policy repercussions of the resolution of the question as well as from a logical recognition of the lawful exercise of an authority conferred by law (Op. No. 39, s. 1986). Besides, as you state, the Department of Finance has informed your Office that implementation of the aforecited Constitutional provision is being held in abeyance pending approval of the implementing rules and regulations. It would be advisable to refer the matter anew to the Department of Finance for resolution or other appropriate action. Very truly yours, (SGD.) SEDFREY A. ORDOEZ Secretary of Justice