“We completely deny responsibility for this terrorist massacre against our people,” Makdissi said in a press conference in Damascus on Sunday.
“We have set up a military and legal committee to investigate [the incident]. The results will emerge within days.”
Deadly clashes between Syrian forces and armed groups broke out on May 25 in Houla, located in the central province of Homs and about 32 kilometers (20 miles) northwest of the provincial capital city of Homs.
Head of the UN observer mission in Syria Major General Robert Mood said a UN team has counted 92 bodies, including at least 32 children, after it arrived in the town for investigation on May 26.
“There are neighborhoods where there are armed men. The [UN] observers go into the towns and see with their own eyes. It is the government’s right to protect its citizens,” Makdissi said.
“No Syrian artillery or heavy weapons were used in the area of Houla.”
The Syrian Foreign Ministry spokesperson also censured some “without any evidence” accusations against the Damascus government over its involvement in the Houla violence.
Meanwhile, Makdissi told reporters in Damascus that UN-Arab League envoy Kofi Annan would arrive in Syria on Monday for a new round of talks with senior Syrian officials.
The fighting between Syrian forces and armed groups in Houla comes despite a ceasefire that took effect on April 12.
Reports say about 260 UN observers are currently monitoring the ceasefire, which was part of a six-point peace plan brokered by Kofi Annan in March.