DOJ Opinion No. 125, s. 1991

DOJ OPINION NO. 125 , s. 1991 August 29, 1991 Gen. Mgr. Eduardo R. Lucero The Livelihood Corporation 7th Floor Hanston Bldg. Emerald Ave., Pasig 1600 Metro Manila Sir : This refers to your request for, "an official opinion" on whether "The Personnel Economic Relief Allowance" (PERA) granted to government employees, is taxable or not since the former Justice Secretary's apparent position on this issue was contained in a letter and not in a DOJ opinion. We believe that it is not within the province of this Department to resolve the herein question. Inasmuch as the DBM, pursuant to the Special Provision under the Miscellaneous Personnel Benefits Fund in the General Appropriations Act for 1991, has promulgated the aforementioned circular prescribing the guidelines for the grant of the PERA, this Office cannot act with propriety on the instant request in view of its established policy to refrain from taking cognizance of matters involving the issuances/actuations of another department or agency which has primary jurisdiction over the subject matter of the query and over which we have no revisory authority. (Secretary of Justice, Op. No. 199, s. 1975; No. 181, s. 1976). It is for this reason that my predecessor in office merely requested the DBM to reconsider paragraph 8 of the Budget Circular and that PERA be declared not subject to the mandatory withholding tax. llcd Wherefore, this Office has to decline to render opinion hereon. Very truly yours, (SGD.) SILVESTRE H. BELLO III Acting Secretary