DOJ Opinion No. 091, s. 1994

DOJ OPINION NO. 091 , s. 1994 2nd Indorsement June 22, 1994 Respectfully returned to Secretary Renato S. De Villa, National Disaster Coordinating Council, Department of National Defense, Camp. Gen. Emilio Aguinaldo, Quezon City, within two (2) separate requests for legal opinion subject of his 1st Indorsements dated May 20, 1994 and June 2, 1994, concerning certain donations of motor vehicles and heavy equipment intended for disaster relief operations. prcd It is gathered that in one case, a resident of California, U.S.A., named RICHARD VALDEZ SALCEDO, has donated two (2) units of used motor vehicles in favor of FILIPINO AMERICAN DISASTER ASSISTANCE FOUNDATION, INC., a domestic private corporation; that in the other case, a Japanese entity called OVERSEAS DISASTER RELIEF ORGANIZATION has donated one (1) unit Wheel Loader in favor of PINATUBO RELIEF FOUNDATION (Pinatubo Relief Center of Pampanga, Inc.), also a domestic private corporation; that the donated properties are intended to be used in the rehabilitation projects and relief operations of the donees; and that the subject requests have arisen in view of Memorandum Circular No. 36, dated September 9, 1992 which provides for a "special facility" to process importations (donations) relative to "disaster relief and rehabilitation" but is silent as to importations of, or donations to, non-government organizations. We take in that the issue are called upon to resolve is whether the subject donations of motor vehicles and rehabilitations equipment to non-government organizations fall within the coverage of aforesaid M.O. No. 36, which provides: "Section 1. The importations and donation of food, clothing, medicines, and equipment for the relief and rehabilitation programs of the Government are hereby authorized, subject to the provisions of Section 3 hereof, in accordance with Section 105 of the Tariff and Customs Code of the Philippines, as amended and the prevailing provisions of the General Appropriations Act covering national internal revenue taxes and import duties of the national and local government agencies. For purposes of the aforecited provision of the prevailing General Appropriations Act, the importations under this Memorandum Order shall be considered as importations by the Office of the President. Section 2. There is hereby established a special facility to process importations under this Memorandum Order. Upon favorable endorsement by the Department of Social Welfare and Development (DSWD) with respect to relief clothing and food, the Department of Health (DOH) with respect to medicine, and the Department of National Defense (DND) with respect to rehabilitation equipment, the Office of the President (OP) shall issue the necessary clearance to cover the aforesaid importations which shall serve as basis for the Bureau of Customs to process the papers relative thereto and effect the release of the importations. In the case of importations and donations of rehabilitation equipment, prior approval by the President is needed before the necessary clearance therefor are issued. Rehabilitation equipment shall be listed as assets in the books of the agency to which the same are assigned by the OP. Section 3. The importations and donations under this Memorandum Order shall be solely intended for use in areas declared by the President of the Philippines to be state of calamity. The DSWD, in consultation with the National Disaster Coordinating Council, shall thereafter determine whether the state of calamity in said areas has already ceased to exist. Section 4. Relief importations and donations which have arrived in the country prior to the issuance of this Memorandum Order, which are pending at their ports of entry, may also processed under this Memorandum Order upon the issuance of the pertinent clearances by the OP; Provided, that such donations are assigned to DSWD, DOH or the DND for purposes stated in Section 1 hereof. It is noted that the "special facility" in the aforequoted provision of Section 2 has been established to process specifically importations and donations of "food, clothing, medicines and equipment for the relief and rehabilitation programs of the Government." The subject issuance does not expressly mention importations of, or donations to, domestic private organizations or non-government organizations intended for a similar endeavor. Neither is there any implicit reference to such importations or donations. On the other hand, the requirements that the importations and donations under M.O. No. 36 shall be the subject to the provisions of the General Appropriations Act and considered as importations by the Office of the President (Sec. 1); that the rehabilitation equipment shall listed as assets in the books of the agency to which the same are assigned by the Office of the President (Sec. 2); that the importations and donations shall solely intended for use in areas declared by the President of the Philippines to be in a state of calamity (Sec. 3); and that the importations and donations pending at port of entry on the date of issuance of the M.O. may be processed under the said M.O. provided that such donations shall be assigned to the DSWD, DOH and DND for disaster relief operations (Sec 4), clearly indicate that the importations and donations contemplated under M.O. No. 36 are those for the Government and its agencies instrumentalities. Based thereon, we are on the view that the importations or donations subject hereof do not fall within the coverage of M.O. No. 36. Please be guided accordingly. Very truly yours, (SGD.) FRANKLIN M. DRILON Secretary