DOJ Opinion No. 072, s. 1998

DOJ OPINION NO. 072 , s. 1998 June 1, 1998 Mr. Domingo F. Panganiban Acting Administrator National Food Authority 101 E. Rodriguez Avenue Quezon City Sir : This has reference to the letter of that office seeking legal opinion relative to the imposition of real property taxes against the National Food Authority (NFA) pursuant to Republic Act No. 7160, otherwise known as the Local Government Code of 1991. aisadc Specifically, your questions are: "1. Whether (or not) NFA's realty tax exemption has been withdrawn by Section 193 of the Local Government Code; 2. Considering the nature of the functions of NFA, can it not fall under Section 133 (o) of the same Code?; and 3. Assuming that NFA is really subject to real property taxes, can a city outside of the Metropolitan Manila Area impose realty taxes at a rate more than one percent (1%)?" We take it that the above questions were raised in view of the fact that "upon the effectivity of the Local Government Code of 1991, the different local government units have been assessing real property taxes on the lands, buildings and machineries owned by NFA pursuant to Section 193 thereof, which withdrew tax exemptions or incentives granted to, or presently enjoyed by all persons, natural or juridical, including government-owned or controlled corporations except local water districts, registered cooperatives under R.A. 6938, non-stock and non-profit hospitals and educational institutions." With regret, we have to decline rendition of opinions on the subject matter of your queries in view of the fact that the Supreme Court in the case of Mactan City International Airport Authority had already rendered a ruling involving essentially the same subject matter to the effect that "[s]ince the last paragraph of Section 234 (Exemptions from Real Property Tax) unequivocably withdrew, upon effectivity of the LGC, exemptions from payment of real property taxes granted to natural or juridical persons, including government-owned or controlled corporations, except those provided in the said section, and that petitioner is undoubtedly, a government-owned corporation, it necessarily follows that its exemptions from such tax granted in Section 14 of its Charter, R.A. No. 6958, has been withdrawn." (Mactan Cebu International Airport Authority vs. Marcos, 261 SCRA 667) Any opinion that may be rendered thereon would tantamount to a review of the said Supreme Court's ruling/decisions. The Secretary of Justice has no revisory or appellate authority over courts (Secretary of Justice Op. No. 19, 1981). Nonetheless, for your information and guidance only, attached is a photocopy of Secretary of Justice Opinion No. 165, s. 1994 and Opinion No. 33, s. 1996 which you may find relevant to your query. aisadc Very truly yours, (SGD.) SILVESTRE H. BELLO III Secretary