DOJ Opinion No. 070, s. 1996

DOJ OPINION NO. 070 , s. 1996 July 22, 1996 Director Marita S. Capadocia Officer-in Charge National Council for the Welfare of the Disabled Persons 2nd Floor, Philippine Sugar Center Annex Building North Avenue, Diliman Quezon City M a d a m : This is with reference to your request for opinion on "whether an international organization with the branch office in the Philippines engaged in extending financial assistance to self-help groups of persons with disabilities can avail of the exemption from importation and other customs duties for the goods or equipment they bring into the country for the purpose of donating the same to charitable organizations for people with disabilities." We regret to decline rendition of the opinion requested. Your query involves a determination of the tax-exempt status of international organizations under Section 42 of the Magna Carta for Disabled Persons (R.A. No. 7277), a matter which pertains to the Department of Finance, a co-equal and coordinate department over which this Office has no revisory authority. The Secretary of Justice does not render opinion on queries which fall within the primary jurisdiction of another office or agency, unless requested by the head of said office or agency (Secretary of Justice Ops. No. 45, s. 1994; Nos. 37, 59 and 75, s. 1993). It is advised that you consult the Department of Finance on the matter. Very truly yours, (SGD.) TEOFISTO T. GUINGONA, JR. Secretary