DOJ Opinion No. 106, s. 1994

DOJ OPINION NO. 106 , s. 1994 July 25, 1994 Director Romeo N. Alcasid Bureau of Animal Industry G. Fernando St.,Mariveles Valenzuela, Metro Manila Sir : This has reference to your request for opinion on the legality of the imposition of taxes by the Municipality of Valenzuela against the Animal Products Development Center (APDC),an office under the Bureau of Animal Industry (BAI). You state that APDC, which is mandated to support the growth of the meat and slaughter by products industry, is operating since January, 1993, a slaughterhouse equipped with modern facilities, at the rate of nine (9) pigs per day in Valenzuela, Metro Manila; that the APDC was obliged to obtain Municipal Permit for its operations and was charged quarterly for garbage fee (P1,500.00) and peace/order fee (P750.00);that you have not yet settled the said charges; and that your request for exemption of payment of said fees was disapproved by the Valenzuela Sangguniang Bayan. prcd It is your belief that pursuant to the provisions of Section 133 of R.A. 7160 (Local Government code of 1991), the APDC, being a government agency, is exempted from payment of taxes, fees and charges that the Municipality of Valenzuela may impose. For this reason, this Department's ruling on the issue is desired for your guidance in settling the fees leveled against the APDC. hence, the instant request. With regret, we ate constrained to refrain from rendering a ruling/opinion on the instant query. In previous instances, this Department has consistently refused to favorably entertain queries the resolution of which involves the interpretation and/or examination of the provisions of the 1991 Local Government Code and its implementing rules and regulations inasmuch as, by law, such task primarily pertains to the jurisdiction of the Oversight Committee created under Section 533 thereof and the DILG which, under A.O. No. 269 dated February 21, 1992, is the lead agency in the implementation of the said Code. (Sec. of Justice Op. No. 181, 167, and 147, 104, 92, 91, 90, 80, and 75, s. 1993). Pursuant to well-established policy the Secretary of Justice refrains from expressing his view on matters which fall within the official cognizance of another office or agency, over which this Department possesses no revisory authority, unless requested by such office or agency, (Id. Op. No. 100, 11, s. 1993; Nos. 95 and 97, s. 1987; No. 28, s. 1981). Very truly yours, (SGD.) FRANKLIN M. DRILON Secretary