of the Philippines DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT Francisco Gold Condominium It EDSA Cor. Mapagmahal St., Diliman Quezon City LEGAL SERVICE Legal Opinion No. §8 s. 2011 AUG 02 2011 MR. ROMEO C. GONZALES Ref: Gtcam 5-23-2011.6 Punong Barangay DiLG OSEC11-014983 BARANGAY CABUBUHAN Municipality of Magsaysay Province of Misamis Oriental Dear Punong Barangay Romeo C. Gonzales We acknowledge receipt of your letter seeking clarification on the alleged resolution issued by the Secretary of this Department in favor of the Center for Agri and Rural Development Inc. (CARD Inc.) purportedly stating that "CARD Inc. will only pay its tax obligation to one barangay within a certain municipality.” Please be informed that no resolution was issued by the Department favoring CARD Inc. nor ‘was there any resolution telling said company to pay only its tax obligation to one barangay of certain municipality. What was previously issued was a legal opinion on the matter of the proper imposition of barangay clearance and the legal basis upon which said clearance may issue. While you may be referring to the opinion rendered by this Department on April 2011 which was then addressed to Punong Barangay Victor V. Tumagay of Barangay Tumagay, Piaridel, Quezon, it is deemed best that we provide you with the most recent opinion related to CARD Inc. Attached is a copy of DILG Opinion No. 43, Series of 2011 wherein we merely clarified the April 2011 opinion, reiterating a prior issuance, DILG Opinion No, 37, Series of 2009. Finally, let it be emphasized that an opinion rendered by the Department is based on sound legal tenets and clear provisions of the laws. When the law is ciear, there should be no room for any contradictory. interpretation nor a deviation from the trué spirit and intent thereof. ‘As local chief executives, the faithful compliance tothe law and the proper enforcement thereof must always be upheld and adhered to. Very truly yours, ATTY. JESUS/B. QUE IV D1RECTOR 1