DOJ Opinion No. 130, s. 1992

DOJ OPINION NO. 130 , s. 1992 2nd Indorsement September 28, 1992 Respectfully returned to Undersecretary Victor R. Sumulong, Department of the Interior and Local Government, Mandaluyong, Metro Manila, the within request for comment on the request of Mr. Juanito K. Dator, Administrator, Phividec Industrial Authority (PIA), for the amendment of the "Rules and Regulations Implementing the Local Government Code of 1991", particularly Art. 283 thereof, in order to include enterprises operating within PHIVIDEC Industrial Areas in the enumeration of those whose tax exemption privileges or incentives presently enjoyed are not considered withdrawn. It appears that the aforesaid request of the Phividec Administrator through letter dated June 1, 1992, was originally brought to the then Chairman of the Oversight Committee, which is the body empowered to formulate the issue the appropriate rules and regulations for the efficient and effective implementation of the Local Government Code of 1991; that through 1st Indorsement dated June 19, 1992, the aforesaid request was referred for " appropriate comment/recommendation " to the Department of the Interior and Local Government (DILG), the lead agency designated by the President in the implementation of the Local Government Code of 1991 pursuant Administrative Order No. 269, dated February 21, 1992; and that however, instead of giving its comments thereon that Department, in turn, transmitted the same to this Office for opinion since PIA Administrator Dator anchors his aforesaid request for amendment, on the ground that the PIA Charter (P.D. 538, as amended), being a special law, cannot be amended by the Local Government Code of 1991, which is a general law. Much to its regrets, this Department is constrained to decline from rendering opinion on the matter for the reason that the resolution thereof will be tantamount to an intrusion into the performance of the powers and functions, specifically the power to amend the implementing rules and regulations of the Local Government Code of 1991, of the Oversight Committee, over whose actuations this Department has no revisory authority. By established precedents, the Secretary of Justice has consistently refrained from expressing his opinion on matters that fall within the primary jurisdiction of another office. (Secretary of Justice Opns. No. 39, s. 1986; No. 1, s. 1983; No. 123, s. 1980; No. 194, s. 1976). prcd Nonetheless, attention is invited to the following pertinent provisions of the Local Government Code of 1991: "SEC. 193. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Code , tax exemptions or incentive granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under R.A. No. 6938, non-stock and non-profit hospitals, and educational institutions, are hereby withdrawn upon the effectivity of this Code. "SEC. 534. Repealing Clause . . . . "(f) All general and special laws, acts, city charters, decrees, executive orders, proclamations and administrative regulations, or part or parts thereof which are inconsistent with any of the provisions of this Code are hereby repealed or modified accordingly" (Supplied Emphasis). For the Secretary of Justice: (SGD.) RAMON J. LIWAG Undersecretary