Office of the Solicitor General(OSG)

Dear OSG:

Please provide us the correct, legal and constitutional interpretation of Section 270 of Republic Act No. 7160, particularly on the issue of 5-years Prescription Period. That is, if taxes were delinquent from year 2000, isn't that as per Section 270 of the LGC, the taxes that can only be collected by the LGUs are those for the period of 2000 to 2024 (5 years period), while those taxes from year 2000 to 2019 already prescribed and cannot be legally collectible by the LGU?

Thank you.

Dear eFOI user,
Mabuhay!
Thank you for utilizing the eFOI portal (www.foi.gov.ph) and exercising your right to information under Executive Order No. 2, s. 2016 on Freedom of Information in the Executive Branch.
We have received your request on OSG Opinion on Section 270 of Republic Act No. 7160 or the Local Goverment Code of 1991, dated Nov. 18, 2024.
The request is denied because it is not within the ambit of EO No. 2 since the request does not involve the release of any information or document which is under the custody of the OSG.
Section 1 of EO No. 2 defines information, official record/s and public record/s as: SECTION 1. Definition. For the purpose of this Executive Order, the following terms shall mean: (a) “Information” shall mean any records, documents, papers, reports, letters, contracts, minutes and transcripts of official meetings, maps, books, photographs, data, research materials, films, sound and video recording, magnetic or other tapes, electronic data, computer stored data, any other like or similar data or materials recorded, stored or archived in whatever format, whether offline or online, which are made, received, or kept in or under the control and custody of any government office pursuant to law, executive order, and rules and regulations or in connection with the performance or transaction of official business by any government office. (b) “Official record/records” shall refer to information produced or received by a public officer or employee, or by a government office in an official capacity or pursuant to a public function or duty. (c) “Public record/records” shall include information required by laws, executive orders, rules, or regulations to be entered, kept and made publicly available by a government office.
Based on the foregoing definitions, it is evident that the request does not involve the disclosure of any information, official or public record/s. Your request is an official legal opinion of the Solicitor General on the matter; this, however, is not within the umbrella of EO No. 2.
Assuming the document exists, it is confidential since it involves advice to client which is covered by attorney-client privilege.
However, the agency that can help you regarding a legal opinion is the Department of Justice, here is the link (copy paste):
https://www.doj.gov.ph/request_for_legal_opinion.html#:~:text=Request%20for%20Legal%20Opinion%20%3A%3A,8482%2C%20(%2B632)%20523%206826
For additional support, we encourage you to consult the FAQ section of the eFOI site: https://www.foi.gov.ph/help.
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Thank you.
Respectfully,
FOI Officer
Office of the Solicitor General