DOJ Opinion No. 269, s. 1982

DOJ OPINION NO. 269 , s. 1982 1st Indorsement December 2, 1982 Respectfully returned to Assistant Director-General Filologo Pante, Jr., National Economic and Development Authority, Manila, the within papers relating to the query of the Permanent Inter-Agency Technical Committee on Trade, Tariff and Related Matters (TTRM) on whether or not Article 48(d) of Presidential Decree No. 1789 has nullified the export taxes and premium duties imposed under Presidential Decree No. 230 and Executive Order No. 425 on registered non-traditional export products, and on whether or not Batas Pambansa Blg. 84 has affected the implementation of P.D. No. 230 and E.O. No. 425 insofar as export taxes and premium duties on minerals and mineral products are concerned. prLL The Officers having primary jurisdiction over the subject matter of the instant query, namely the Ministry of Finance and the Board of Investments (BOI), have already issued their respective rulings thereon. The ruling of the Ministry of Finance is contained in the letter dated September 27, 1982 of Acting Finance Minister Alfredo Pio de Roda, Jr. The ruling of the Board of Investments (BOI) is expressed in the letter of BOI Governor Lilia R. Bautista, dated July 19, 1982. Both rulings, which express the same view, must have to be followed by all concerned, unless or until over ruled by higher government authority. We therefore reiterate our position which we explained in our letter of June 22, 1982 that it would be proper for this Ministry to express its opinion on the questions herein propounded only if and when requested to do so by either or both of the aforesaid office having primary jurisdiction over the matter. LexLib Please be advised and guided accordingly. (SGD.) RICARDO C. PUNO Minister of Justice