AN ORDINANCE DECLARING ALL APPROVED BARANGAY TAX ORDINANCES NOT WITHIN THE SCOPE OF THE BARANGAY TAXING POWERS DEFINED IN THE LOCAL CODE OF 1991 AS UNENFORCEABLE.
Authored by: Hon. Pablo A. Baluma
Co-Authored by: Hon. Isidro P. Mirontos, Sr.
Hon. Simeon B. Amolat
WHEREAS, it is one of the duties of the Sangguniang Bayan to review all ordinances approved by the Sangguniang Barangay and executive orders issued by the Punong Barangay to determine whether they are within the scope of the prescribed powers of the Sanggunian and of the Barangay;
WHEREAS, there have been approved barangay tax ordinances enacted by the Sangguniang Barangay and these were subjected to the limitations prescribed by the old local government code and the Barangay Charter and at present time such tax ordinances have not been repealed by operation of law upon the adoption of the Local Government Code of 1991;
WHEREAS, in order to avoid overlapping of taxing powers between the Municipal and Barangay Governments and likewise to avoid double taxation as allowed by the provision of the barangay charter;
WHEREOF, premised on the following reasons, be it ordained by the Sangguniang Bayan in its assembled session that:
SECTION: 1. It shall be unlawful for any barangay government to collect taxes
based on existing ordinances which are not within the scope of the barangay taxing powers.
SECTION: 2. The following provisions of the New Local Government Code of
1991 for purpose of clarification, shall govern the taxing powers of Barangay Governments:
a) Section 152, enumerates the levying of taxes, fees and charges which shall exclusively accrue to them such as: taxes on stores or retailers with fixed business establishments with gross sales or receipts of Thirty Thousand Pesos (P30,000.00) or less.
b) Service fees and charges for the use of barangay owned properties and facilities.
c) Barangay Clearance for license or permit for any business activity.
d) Fees and charges on commercial breeding of fighting cocks, cockfights and cockpits, on places of recreation which called admission fees and on bill boards, signboards, neon signs and outdoor advertisements within their barangay.
SECTION: 3. All barangay officials should amend or repeal all barangay tax
ordinances inconsistent with the provisions of the Local Government Code of 1991 defining the barangay taxing powers. Failure to amend or revoke such tax ordinances or revenue measures inconsistent with the provision of Article 278, paragraph “b” of the Rules and Regulations Implementing the Local Government Code of 1991 are deemed rescinded.
SECTION: 4. All existing approved barangay tax ordinances enacted prior to the
adoption of the Local Government Code of 1991 and those which were enacted at the time of the adoption of the New Local Government Code of 1991 but not within the scope of the barangay taxing powers are declared by the Sangguniang Bayan as unenforceable.
SECTION: 5. Any barangay government unit that will continue collecting taxes,
charges and other fees not within their scope of taxing powers are considered illegal.
SECTION: 6. It shall also be unlawful for any barangay government unit to
collect taxes, fees or charges from any barangay residents for any other purposes without any duly approved and enacted ordinance passed by the Sangguniang Barangay and reviewed by the Sangguniang Bayan.
SECTION: 7. Any barangay official who shall violate this ordinance shall be
held in defiance and shall be called by the Office of the Sanggunian for admonition.
SECTION: 8. This ordinance shall take effect upon its approval.
Approved: February 07, 1994
Let copies be furnished all Barangay Captains, Maribojoc, Bohol for their guidance and information.
PHILIP R. MEDEQUISO
ALBERTO E. ARANGOSO
ATTY. JOSE E. VELOSO
Date signed: February 17, 1994