DOJ Opinion No. 108, s. 1982

DOJ OPINION NO. 108 , s. 1982 June 29, 1982 The President National Power Corporation Quezon City Sir : This has reference to your request for legal opinion as to whether or not the National Power Corporation (the "NPC") is exempted from the payment of wharfage fees/dues imposed by the Philippine Ports Authority (the "PPA"). You state that under its charter (RA 6395, as amended) "NPC is exempt from the payment of all form of taxes, duties, fees, charges, imposts, etc. payable to the National Government , as well as its agencies, branches and instrumentalities"; but that Section 23 of Presidential Decree No. 1177 "requires all units of government including government owned and controlled corporations to pay income taxes, customs duties and other taxes and fees as are imposed under revenue laws ; and that said section is implemented under "Joint Budget and Finance Circular No. 289 and 2-78", which "has in effect defined [the phrase] 'Revenue laws' as those payable to the National Government, including those imposed under Section 113-190 of the National Internal Revenue Code, as amended, and Section 101 of the Tariff and Customs Code, as amended." You further state that pursuant to an Administrative Order, the PPA "is imposing wharfage fees/dues on the coal importation" of NPC; that the you have requested exemption from such impositions on the ground that under the aforesaid laws" what has been withdrawn from the NPC is its exemption from taxes, duties, fees, etc. which are payable to the National Government as are imposed under revenue laws , while its exemption from taxes, duties, fees, imposts, dues, etc., payable to the government branches, agencies or instrumentalities remain unaffected"; and that the PPA has denied such request. LexLib The following consideration constrain this Ministry to forebear rendition of an opinion in reference to your problem with PPA: 1. The resolution of the instant query necessarily involves the interpretation of the joint circular implementing Section 23 of P.D. 1177, supra . The Ministry of Finance and the Ministry of the Budget, being the agencies which issued said circular, are the offices most competent and best situated to undertake such an interpretation. 2. The Minister of Justice, in accord with settled practice and precedents, has declined to take cognizance of matters which fall within the primary jurisdiction of another office or agency for the reason that this opinions, being advisory in nature, cannot prevail over the rulings promulgated, or that may hereafter be promulgated, by the agency primarily charged with the enforcement implementation and administration of the law involved. (Ops. Secretary of Justice No. 145, s. 1973; No. 245, s. 1976; and Nos. 89 and 115, s. 1980) Accordingly, this Ministry is constrained to refrain from rendition of an opinion on the instant query. Very truly yours, (SGD.) RICARDO C. PUNO Minister of Justice