DOJ Opinion No. 129, s. 1992

DOJ OPINION NO. 129 , s. 1992 September 28, 1992 Mr. Candelario L. Verzosa, Jr. Executive Director Cooperative Development Authority 5th Floor, Ben-lor Bldg. 1184 Quezon Avenue Quezon City Sir : This refers to your request for opinion relating to the interpretation of the provisions of Articles 61 and 62 of Republic Act No. 6938 (Cooperative Code of the Philippines) which request was indorsed to this Department by the Office of the Solicitor General. prcd Specifically, you inquire "on the necessity of the Certificate of Tax Exemption before a duly registered cooperative will be tax-exempt." The query, it appears, stemmed from the request of the Board of Directors of Batangas Sugar Planter's Cooperative Marketing Association, Inc., through its Assistant Secretary Mr. Antonio A. de Sagun, that your Office seek the opinion of the Office of the Solicitor General "as to the true interpretation/construction of Article 61 and 62, supra, considering that the Bureau of Internal Revenue (BIR) has made it a requirement to still present a 'Certificate of Tax Exemption' (also issued by the said Bureau) for the purpose of our Cooperative's enjoyment of the tax exemption." It is the view of the said association that its mere registration with your Office "entitles (it) to such exemption privileges ( sic ) and does not need procurement of said Certificate of Tax Exemption." We are constrained to refrain from rendering the opinion requested for the reason that the query would inevitably involve a determination of the correctness of the actuation/ruling of the Bureau of Internal Revenue. By established precedents, this Department has consistently declined to pass upon the rulings and/or actuations of other government offices and officials over which/whom the Secretary of Justice exercises no supervisory jurisdiction and over whose actions he possesses no revisory authority (Sec. of Justice Opns. No. 11, s. 1987; Nos. 123 and 9, s. 1980; No. 99, s. 1987; and No. 137, s. 1977). Moreover, in whatever way we resolve the within request, our resolution would not be binding upon the party/parties whose substantive right/s may be affected thereby, and who may, in all probability, challenge our opinion, which is merely advisory (id., 46, s. 1985), before the appropriate court. We suggest that the matter be taken up directly with the Bureau of Internal Revenue (BIR). You may also elevate the matter to the Department of Finance which exercises revisory power over the BIR. Please be guided accordingly. Very truly yours, For the Secretary of Justice: (SGD.) RAMON J. LIWAG Undersecretary