DOJ Opinion No. 225, s. 1982

DOJ OPINION NO. 225 , s. 1982 October 22, 1982 Atty. Benjamin L. Fernandez R-204 Hillcrest Condominium E. Rodriguez Avenue, Quezon City Sir : This is with reference to your request for reconsideration of Opinion No. 27, current series, of the Minister of Justice, in which he declined to entertain your appeal pursuant to Section 47 of the Local Tax Code from the "opinion" allegedly issued by the City Fiscal of Lucena City dated November 23, 1981 relating to the validity and/or legality of Ordinance No. 1042 as amended by Ordinance No. 385 of aforesaid city. This Ministry declined to entertain your appeal for the reason stated in the opinion sought to be reconsidered which is hereunder quoted: "This Ministry's power under this section (Section 47 of the Local Tax Code) is appellate in nature and arises only when the provincial fiscal has rendered an opinion which is elevated to the former on appeal. In the present case the City Fiscal of Lucena City has not rendered a formal opinion on the legality of the tax ordinance in question." In the instant request for reconsideration you maintain that the reply dated November 23, 1981 of the City Fiscal of Lucena City to your letter is a formal opinion within the context of Section 47 of the Local Tax Code. We do not think so. The reason for our stand that the aforementioned reply of the City Fiscal of Lucena City may not be considered a formal opinion of the city fiscal within the contemplation of Section 47 of the Local Tax Code was stated clearly in the opinion sought to be reconsidered and we quoted: "Upon examination of the aforequoted reply of the City Fiscal we are unable to construe it as one constituting an opinion of the city fiscal, which in the contemplation of Section 47 of the Local Tax Code, is appealable to the Minister of Justice. It is nothing more than a bare expression of the City Fiscal's belief in the legality of the subject city ordinance, with no factual and/or legal basis having been adduced to support such belief. It does not even contain any precise statement of the question/questions or define the issue/issues raised against the legality of the subject tax ordinance which may be a basis for a determination as to whether it is one falling within the revisory authority of the Minister of Justice as defined in section 47, supra . LexLib We find no cogent and compelling reason to deviate from the view that there is no opinion of the City Fiscal which has been brought to the Minister of Justice on appeal under and within the context of Section 47 of the Local Tax Code. Hence, we may not exercise the appellate authority granted to this Ministry under said section. Wherefore, your request for reconsideration is hereby denied. Very truly yours, For the Minister of Justice: (SGD.) JESUS N. BORROMEO Deputy Minister