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Category: LEGAL OPINIONS

Published: 14 November 2012

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21 February 2012

HON. RODELIO MAMAC, SR.
Punong Barangay
Barangay Balibago
Angeles City

Dear PB Mamac,

This pertains to your letter seeking our legal opinion on the following issues:

1. Whether or not is within the power of a city council, in the exercise of its legislative power, to adopt a local ordinance regulating the imposition of fees imposed by a Barangay Council?
2. May we also be enlightened to the proper interpretation of Section 66 of RA 7160, “Form and Notice of Decision”, whether or not the “decision”so contemplated by the said provision is in the form of a document entitled a “decision” or can perhaps be substituted to a “resolution” and whether or not said decision requires an affirmative signature of the majority of the members concurring or a mere approval of the Presiding Officer attested by the secretary of the city council.

Anent the first issue, an examination of Section 57 of the Local Government Code is indispensable, which reads:

“Sec. 57.  Review of Barangay Ordinance by the Sangguniang Panlungsod or Sangguniang Bayan – (a) Within ten (10) days after its enactment, the Sangguniang Barangay shall furnish copies of all barangay ordinances to the Sangguniang Panlungsod or Sangguniang Bayan concerned for review as to whether the ordinance is consistent with law and city or municipal ordinance.”

It can be gleaned from the foregoing provision that is does not expressly vest upon the Sangguniang Panlungsod or Sangguniang Bayan authority to adopt a local ordinance regulating the imposition of fees imposed by Barangay Council; the limitations are already stated in the Local Government Code itself.

Thus, the reviewing function of the sangguniang concerned does not carry with it the authority to adopt ordinance or resolution forwarded before it.  Neither is the reviewing sanggunian given authority to replace the content of the said Ordinance.

In Legal Opinion No. 182, series of 1994 and DILG Opinion No.64, series of 1995, this Department opined that barangay ordinances are subject to review by the city or municipal councils and not the other way around.  To say otherwise would defeat the supervisory authority of municipalities and cities over its component barangays. 

The supervisory authority of the higher sanggunian does not carry with it the authority to control lower sanggunian.  Thus, we rule in the negative.

Along this line, Section 17 of the LGC provides for the devolved functions of basic services a barangay should deliver.  Important to note is the last paragraph of Section 17 which empowers LGUs to raise revenue by imposing reasonable fee to cover cost of the delivery of basic services or facilities enumerated therein.  In DILG Opinion 26, series of 2012, if services are being rendered by a barangay, then it can impose reasonable fees pursuant to Sec. 153 of the LGC. 

In your second query, we defer to render opinion on that matter considering that same issue was included in your Memorandum of Appeal already filed before the Office of the President.  Rendering an opinion regarding that matter would be violative of the sub judice rule.

This is without prejudice to any other opinion of higher authorities.

We hope that we have properly addressed your concerns.               

Very truly yours,

(sgd.)
FLORIDA M. DIJAN, DPA, CESO IV
Regional Director

Copy Furnished:

Ms. Myrvi M. Apostol-Fabia
City Director
DILG Angeles City

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Category: LEGAL OPINIONS

Published: 14 November 2012

Hits: 975

30 January 2012

Hon. LEONORA C. WONG
Municipal Mayor
San Simon, Pampanga

Dear Mayor Wong,

This has reference to your letter seeking our opinion regarding the merit of your deeds in collecting fees from Haulers and Truckers which are actually doing business in the jurisdiction of your Municipality and not merely passing through your roads/streets.  Said suspension was brought about by the ruling of Regional Trial Court Branch 54, Macabebe, Pampanga, by declaring some portions of the Revenue Code of your municipality as invalid, in Civil Case No. 10-157 (M), particularly Sections 3U.01 and 3U02 of the 2008 Revised Revenue Code of San Simon, Pampanga.

Basic and elementary is the rule that the Judicial Branch has the sole authority to interpret laws, ordinances and resolutions and to rule whether the same is Constitutional or not.  Administrative agencies are ought to respect the decisions of the courts.  However, said Decision may still be questioned by filing a Motion for Reconsideration and/or Appeal within the reglementary period provided by the Rules of Court.  Since the Regional Trial Court already rendered a Decision unto the said issue, this level can no longer render an opinion as to the validity of the said Ordinance.  Moreso, if a Motion for Reconsideration has been filed, this level cannot render an opinion to that matter as it would be violative of the sub judice principle.

Be that as it may, you are not left without recourse.  The Local Government Code expressly provides guidance as to what taxes, fees and/or charges may be levied by the municipality, as follows:

1. Taxes, fees, and charges not otherwise levied by provinces (Sec. 142, LGC);
2. Fees and charges on business and occupation and practice of profession or calling (Sec. 147, ibid.);
3. Fees for sealing and licensing of weights and measures. (Sec. 148, Ibid.); and
4. Fishery rentals, fees and charges. (Sec. 149, Ibid.)

The municipality may also impose taxes on the following businesses as laid under Sec. 143 of the same Code:

1. On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders or liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the prescribed schedule;
2. On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the prescribes schedule; xxx
3. On any business, not otherwise specified in the preceding paragraphs, which the sanggunian concerned may deem proper to tax;  on any business subject to the Internal Revenue Code, as amended, the rate shall not exceed 2% of gross sales or receipts of the preceding calendar year.

However, Sec. 150 of the same Code, which deals with the “situs of the tax”, must be observed.

Foregoing considered, your local sanggunian may still levy taxes, fees and charges which are expressly allowed by the Code.
   
Allow us to emphasize that we defer to render an opinion concerning your deed in imposing tax because the Regional Trial Court has rendered a Decision on that matter.  Let us also be clear in stating that this recommendation has nothing to do with the on-going case filed before the regular court.

Please be informed that this level requested the Legal Service of the Central Office for their comments and recommendations.  
 
We hope that we have properly addressed your concerns.

Very truly yours,

(sgd.)
FLORIDA M. DIJAN, DPA, CESO IV
Regional Director

Copy Furnished:

ATTY. JESUS B. DOQUE, IV                    PD ANGELINA S. BLANCO   
Director-Legal Service (DILG Central)        Provincial Director-DILG Pampanga

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Category: LEGAL OPINIONS

Published: 14 November 2012

Hits: 690

30 January 2012

ATTY. JESUS B. DOQUE, IV
Director- Legal Service
DILG Central Office

Dear Dir. Doque,

This level was sought for an opinion regarding the invalidity of some portions of Revised Revenue Code of San Simon, Pampanga, particularly, Sec. 3U.01 and Sec. 3U.02, as declared by Regional Trial Court, Third Judicial Region, Branch 54, Macabebe, Pampanga, in Civil Case No. 10-1572(M).

We rendered an opinion regarding said matter, hereunto attached for further comment and recommendation by your level.

Aside from the said query, said LGU seeks enlightenment on the merit of collecting fees from haulers and truckers which are actually doing business in their municipality and not merely passing thru their roads or streets. 

In our conversation, said LGU seeks guidance whether or not they may impose fees or charges to those truckers or haulers, whose main office/s are not within the jurisdiction of San Simon, but are hauling and unloading goods within their municipality.

We are hoping for your opinion for our guidance.

Our warmest regards and thanks.

Very truly yours,

(sgd.)
FLORIDA M. DIJAN, DPA, CESO IV
Regional Director

Copy Furnished:

Hon. LEONORA C. WONG               PD ANGELINA S. BLANCO
Municipal Mayor                             Provincial Director
San Simon, Pampanga                    DILG Pampanga