DOJ Opinion No. 164, s. 1991

DOJ OPINION NO. 164 , s. 1991 December 2, 1991 Col. Juanito N. Ferrer (Ret.) Chairman Philippine Veterans Investments Development Corporation 3rd Floor, DAO Bldg., Salcedo St. Legaspi Village, Makati Metro Manila Sir : This refers to your letter seeking the opinion of this Department on certain queries stated therein. LLjur You raise the inquiries in connection with the letter of Undersecretary of Finance Victor Macalincag dated April 20, 1990 directing the PHIVIDEC Industrial Authority (PIA) to remit real property taxes collected on properties not actually taken over by it to the Municipality of Tagoloan and to desist from collecting the same taxes due on real properties that it has not actually taken over and in the light of the denial of your letter of reconsideration by Undersecretary Diosdado M. Macapagal, Jr., "By Authority of the Secretary", in his letter to your Administrator dated September 21, 1991. With regret, we are constrained to decline rendition of the opinion requested. The resolution of your inquiries would necessarily involve a review of the ruling/official actuation of the Department of Finance. Pursuant to established precedents, this Department has consistently desisted from passing upon the rulings and/or official actuations of a co-equal and coordinate department of government over which he does not have revisory authority (Secretary of Justice Opinion No. 66, s. 1972; No. 99, s. 1975; and No. 204, s. 1989). Moreover, by explicit provision of law, the Office of the Government Corporate Counsel is "the principal law office of all government-owned or controlled corporations, without exception" (Sec. 1, P.D. No. 1415; see also Sec. 10, Chapter 3, Title III, E.O. 292) and "to enable it to discharge its functions as such, it shall be the duty of all said corporations to refer to it all important legal questions for opinion, advice and determination" (Sec. 1, R.A. No. 2327, as amended). The resolution of the above queries therefore clearly pertains to the said Office. prcd Very truly yours, (SGD.) SILVESTRE H. BELLO III Acting Secretary