DOJ Opinion No. 172, s. 1990

DOJ OPINION NO. 172 , s. 1990 September 26, 1990 Mr. Ernesto M. Aboitiz President National Power Corporation Quezon Avenue corner Agham Road Diliman, Quezon City Sir : This refers to your request for legal opinion relative to interpretation of the provisions of Section 13 of the National Power Corporation (NPC) Charter (R.A. No. 6395), as amended, which exempts the NPC from the payment of all forms of taxes, duties, fees, imposts and other charges imposed by the Government and government instrumentalities. prcd The query, it appears, was precipitated by the ruling of the Philippine Ports Authority (PPA), as contained in its letter dated July 18, 1990, to the effect that NPC is not exempt from the application/permit fee in connection with the construction of NPC's port facilities at Masinloc, Zambales. With regret, we are constrained to decline rendition of the opinion requested in line with the established practice of this Department not to render opinion on questions which have been the subject of a ruling of another agency unless the agency itself requests so. Any opinion rendered hereon would be tantamount to a review of the ruling of the PPA whose official actuations are not subject to the revisory authority of this Department (Sec. of Justice Ops. No. 37, s. 1990; Nos. 148, 141 and 114, s. 1988; No. 144, s. 1985; No. 36, s. 1984 and No. 168, s. 1979). This practice has evolved not only from the foregoing reasons but also in deference to the competence and expertise of the office having primary jurisdiction to resolve the matter (Sec. of Justice Op. No. 1, s. 1983). It is suggested that you seek a consideration of the said ruling from the PPA itself. Alternatively, you may file a petition for administrative settlement or adjudication in accordance with the provision of Presidential Decree No. 242 and the Degree implementing rules as contain in the enclosed Administrative Order No. 121, of this Department. Very truly yours, (SGD.) FRANKLIN M. DRILON Secretary