Republic of the Philippines

PROVINCE OF NORTHERN SAMAR

Catarman
-oOo-

PROVINCIAL LEGAL OFFICE


Legal Opinion No. ________
25 September 2014


Mr. ADONIS H. REBADULLA
Secretary to the Sangguniang Panlalawigan
Sangguniang Panlalawigan
Province of Northern Samar


Sir:

This refers to the letter-query of the Honorable Vice-Mayor of Palapag, Ben
C. Gorembalem regarding Tax Ordinance No. 2005-10-016 entitled: An
Ordinance enacting the Revised Revenue Code of the Municipality of
Palapag.

In the said letter-query, the Sangguniang Bayan of Palapag, in the process of
enacting its Revised Revenue Code of 2014, posed the following queries:

1. Whether or not Tax Ordinance No. 2005-10-016 is valid; and

2. Whether or not Tax Ordinance No. 2005-10-016 can be used as
the basis for the 10% maximum increase in the adjustment of
rates in the revision of the 2014 Municipal Revenue Code of
Palapag.


Anent the first query, Tax Ordinance No. 2005-10-016 is NOT valid for the
simple reason that the subject ordinance was never approved by the
reviewing authority, the Sangguniang Panlalawigan. On the contrary, the
Sangguniang Panlalawigan, upon recommendation of the Committee on
Ways and Means, remanded the subject ordinance to the Sangguniang Bayan
of Palapag to comply with existing laws, rules and regulations. Not having
been approved by the Sangguniang Panlalawigan, the invalidity of the said
ordinance becomes readily apparent.

Neither the Sangguniang Bayan of Palapag can invoke Section 56 (d) of the
Local Government Code which provides that inaction by the sangguniang
panlalawigan within thirty days after submission of the ordinance would
create the presumption that the same is consistent with law and therefore
valid. Here, the inaction was not on the part of the Sangguniang
Panlalawigan but on the part of the Sangguniang Bayan of Palapag. Be it
noted that even up to this date, the latter never submitted its revised
revenue code in conformity with the recommendations of the Committee on
Ways and Means.

Anent the second issue, the subject ordinance cannot be used as basis for the
10% maximum increase in the adjustment of rates in the revision of the 2014
Municipal Revenue Code of Palapag. The subject ordinance, not having been
approved by the Sangguniang Panlalawigan, cannot be given any force or
effect, much more used as a basis for a subsequently enacted tax ordinance.
To do otherwise would be a sufficient ground for administrative disciplinary
action against the local officials and employees responsible therefor (Section
190, Local Government Code of 1991).

I hope this clarifies and settles the issues raised in the letter-query.

Thank you.


Sincerely,


Atty. ROSA LEAH L. TEPACE-ESTUDILLO
Provincial Legal Officer


cc: Hon Ben C. Gorembalem
Vice-Mayor
Palapag, Northern Samar

Mr. Emil B. Go
Secretary to the Sangguniang Bayan
Palapag, Northern Samar