DOJ Opinion No. 112, s. 1982

DOJ OPINION NO. 112 , s. 1982 June 30, 1982 The President National Power Corporation Manila Sir : This refers to your "request for confirmation" of your "position" that the National Power Corporation (NPC) is exempted from the payment of registration fees imposed by the Register of Deeds upon deeds of sale and other documents evidencing real rights executed by NPC. You state that under its charter (R.A. 6395, as (amended), "NPC is exempt from the payment of all forms of taxes, duties, imposts as well as costs and service fees, including filing fees, appeal bonds, supersede as bonds, in any court or administrative proceedings"; but that Section 23 of P.D. No. 1177 "requires all units of government including government-owned and controlled corporations to pay income taxes, customs duties and other taxes or fees as are imposed under revenue laws " subject to the condition that such tax-exempt organizations may ask for subsidy from the general fund in the amount of taxes or duties dues". It appears to be your view that as the aforesaid section of P.D. No. 1177 has been implemented by "Joint Budget and Finance Circular No. 289 and 2-78" in effect defining the phrase "revenue laws" as "these payable to the National Government, including those imposed under Section 113-190 of the National Internal Revenue Code, as amended", under said joint circular, "what has been withdrawn from NPC is its exemption from taxes, duties, fees, etc.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 due including filing fees, service fees, etc. in any court or administrative proceedings, payable to the government branches, agencies, instrumentalities remain[s] unaffected";and that therefore NPC remains exempted from the payment of registrations fees imposed by the Register of Deeds, such fees "being not payable to the National Government nor are they imposed under revenue laws". Inasmuch as the resolution of the herein query would necessarily involve an interpretation of pertinent provisions of the joint circular aforementioned, we are constrained to advise that you direct the same to the agencies which issued the circular, that is, the Ministries of Finance and Budget, for reasons of official courtesy which dictates that an office or agency should be allowed the opportunity to construe at first instance its own issuances. Furthermore, by settled practice and precedents, this Ministry has heretofore refrained from taking cognizance of matters which fall within the primary jurisdiction of another office or agency, unless the matter be submitted for our consideration upon its request, the reason being that the Ministry's opinion is merely advisory in nature, and cannot prevail over the rulings promulgated or that may hereafter be promulgated by the agency/agencies primarily charged with the enforcement, implementation and administration of the law involved (Ops.,Secretary/Minister of Justice, No. 145, s. 1973; No. 245, s. 1976; No. 67, s. 1979; Nos. 89 & 115, s. 1980). LexLib Accordingly, we are constrained to forebear rendition of opinion on the instant query. Very truly yours, (SGD.) RICARDO C. PUNO Minister of Justice