LETTER FOR RECONSIDERATION

THE HONORABLE MEMBERS OF THE SANGGUNIANG BAYAN OF

PAMBUJAN
THRU:

HON. VICE MAYOR TIRSO M, TAN, JR.

Presiding Officer, Sannguniang Bayan of the Municipality of

Pambujan
Pambujan, Northern Samar
Sirs/Madams:
Greetings!
This has something to do with Tax Ordinance No. ___ series of 2013
(Revised Revenue Code of the Municipality of Pambujan) enacted by your
august body on November 18, 2013.
Taxes are the lifeblood of the Local Government Units.
There is no question that the power to impose local taxes lies in the
sanggunian. In the Municipality of Pambujan, said power is to be exercised by
the Sangguniang Bayan of the same municipality , however,
passing/enacting any tax ordinance or revenue measure, observance of due
process must strictly be followed as provided for in the Local Government
Code of 1991 and its Implementing Rules and Regulations.
Now, year 2015, the LGU-Pambujan thru its local chief executive, is
implementing the aforementioned Tax Ordinance (Revised Revenue Code),
and as such, is now collecting fees and charges from business
owners/operators of chicken (live and dressed) doing business in the
Municipality of Pambjan.
Surprisingly, we raised so many questions how come that such a tax
measure is now being implemented considering that we knew for a fact that
the passage of the subject ordinance was not in accordance with the
mandatory requirements for enactment of tax ordinance/revenue measure
pursuant to the Local Government Code (LGC) and its Implementing Rulers
and Regulations (IRR)? In other words, the same is void from the very
beginning, hence, has no force and effect.
So that, I, ROGELIO S. TAN, of legal age, married and with post office
address at Barangay 1, Pambujan, Northern Samar, a concerned tax payer
and affected agri-business operator and engaging in buying and selling
chicken (live and dressed) in the Municipality of Pambujan, Northern Samar,
most respectfully make and file a letter for RECONSIDERATION to your
highly honored body that the implementation of the said Tax Ordinance
(Revised Revenue Code) of the Municipality of Pambujan be
suspended/stopped for being illegal and unconstitutional on the following
grounds/issues, to wit:
1. That no public hearing has been conducted before the
passage/enactment of the subject ordinance, in fact, I was not notified
of any public hearing to be conducted nor been furnished a copy of the
proposed ordinance (revised revenue code);

2. That copies of the proposed ordinance (revised revenue code) has not
been posted and published for circulation for purposes of informing the
affected entities and the general public;
3. That the taxes, fees and charges imposed in the said ordinance
(revised revenue code) particularly on the poultry products and
dressed chicken are excessive and not commensurate as provided
under Section 211 of the same revenue code;
1
4. That after its approval, the same was not posted in the municipal
entrance and other conspicuous public places in the municipality of
Pambujan and in the different municipalities all throughout the
Province of Northern Samar nor been published in the local newspaper
circulated in the province/national newspaper of general circulation;
5. That there is no translation into the local dialect (waraynon version)
made and posted in conspicuous public places by the Secretary to the
Sangguniang Bayan of Pambujan;
6. That the concerned Secretary to the Sangguniang Bayan did not
transmit official copy of the subject ordinance to the Chief Executive
Officer of the Official Gazette for publication/record purposes.
Furthermore, it is my contention that the provisions of the Local
Government Code of 1991 (LGC) and its Implementing Rules and Regulations
(IRR) regarding passing/enacting of tax ordinance/revenue measure must
strictly be followed/observed.
And in support of my contention, quoted hereunder are the pertinent
provisions of the Code in part read as follows:
Sec. 59. Effectivity of Ordinance or Resolutions. (a) Unless otherwise
stated in the ordinance or the resolution approving the local development
plan and public investment program, the same shall take effect after ten
(10) days from the date a copy thereof is posted in a bulletin board at the
entrance of the provincial capitol or city, municipal, or barangay hall, as the
case may be, and at least two (2) other conspicuous places in the local
government unit concerned.
X x x
X x x
X x x.
Sec. 187. Procedure for Approval and Effectivity of Tax Ordinances
and Revenue Measures; Mandatory Public Hearings. The procedure for
approval of Local Tax Ordinance and revenue measures
shall be in
accordance with the provisions of this Code, Provided, That public hearings
shall be conducted for the purpose prior to the enactment thereof:, xxx.
Sec. 188. Publication of Tax Ordinance and Revenue Measures.
Within ten (10) days after their approval, certified true copies of all
provincial, city, and municipal tax ordinances or revenue measures shall be
published in full for three (3) consecutive days in a newspaper of local
circulation: Provided, however, that Provinces, cities, and municipalities
where there are no newspaper of local circulation, the same may be posted
in at least two (2) conspicuous and publicly accessible places.
Sec. 511. Posting and Publication of Ordinance with Penal Sanctions.
(a) Ordinance with penal sanctions shall be posted at prominent places in
the provincial capitol, city, or municipal, or barangay hall, as the case may
be, for a minimum period of three (3) consecutive weeks. Such ordinance
shall also be published in a newspaper of general circulation, where
available, within the territorial jurisdiction of the local government

concerned, except in the case of barangay ordinance. Unless provided

therein said ordinance shall take effect on the day following its publications
or at the end of the period of posting, whichever occurs later.
(b) Public officer or employee who violates an ordinance may be meted
administrative disciplinary action, without prejudice to the filing of the
appropriate civil or criminal action.
(c) The Secretary to the sanggunian concerned shall transmit official
copies of such ordinance to the Chief Executive Officer of the Official Gazette
within seven (7) days following the approval of said ordinance for publication
purposes. The Official Gazette may publish ordinance with penal sanctions
for archival and reference purposes.
2
Likewise, the Implementing Rules and Regulations
pursuant to the Local government Code provide:

promulgated

Art. 113. Effectivity of Ordinances and Resolutions. Unless otherwise

stated in the ordinance or resolution approving the development plan and
public investment program, the same shall take effect after ten (10) days
from the date a copy thereof is posted in a bulletin board at the entrance of
the provincial capitol or city, municipal, or barangay hall, as the case may
be, and at least two (2) other conspicuous places in the LGU concerned.
Art. 276. Publication of Tax Ordinance and Revenue Measures.
Within ten (10) days after their approval, certified true copies of all
provincial, city, and municipal tax ordinances or revenue measures shall be
published in full for three (3) consecutive days in a newspaper of local
circulation: Provided, however, that Provinces, cities, and municipalities
where there are no newspaper of local circulation, the same may be posted
in at least two (2) conspicuous and publicly accessible places.
If the tax ordinance or revenue measure contains penal provisions as
authorized in Article 279 of this Rule, the gist of such tax ordinance or
revenue measure shall be published in a newspaper of general circulation
within the province where the sanggunian concerned belongs. In the
absence of any newspaper of general circulation in the province, posting of
such ordinance or measure shall be made on accessible and conspicuous
public places in all municipalities and cities of the province to which the
sanggunian enacting the ordinance or revenue measure belongs.
(b) The conduct of public hearings shall be governed by the following
procedure:
1. Within ten days from the filing of any proposed tax ordinance
or revenue measure, the same shall first be published for
three (3) consecutive days in a newspaper of local circulation
or shall be posted simultaneously in at least four (4)
conspicuous public places within the territorial jurisdiction of
the LGU.
2. In addition to the requirement for publication or posting, the
sanggunian concerned shall cause the sending of written
notices of the proposed ordinance, enclosing a copy thereof,
to the interested or affected parties operating or doing
business within the territorial jurisdiction of the LGU
concerned.
3. The notice or notices shall specify the date or dates and
venue of public hearing or hearings. The initial public hearing

shall be held not earlier than ten (10) from the sending out of
the notice or notices, or the last day of publication, or date of
posting thereof, whichever is later.
4. At the public hearing or hearings, all affected or interested
parties shall be accorded an opportunity to appear and
present
or
express
their
views,
comments
and
recommendations, and such public hearing or hearings shall
continue until all issues have been presented and fully
delivered upon and/or consensus is obtained, whether for or
against the enactment of the proposed tax ordinance or
revenue measure.
5. The Secretary to the sanggunian concerned shall prepare the
minutes of such public hearings and shall attach to the
minutes the position papers, memoranda, and other
documents submitted by those who participated.
(c) No tax ordinance or revenue measure shall be enacted or approved
in the absence of a public hearing duly conducted in the manner provided in
this Article.
The essence of the above-quoted provisions and rules is to inform us,
the taxpayers and the affected entities who may likely be affected of the
existence of the tax ordinance.
3
With the attendant circumstances, it is very clear that the enactment
of the subject ordinance is not in accordance with the code and its
implementing rules, hence, the same cannot be implemented and has no
force and effect.
WHEREFORE, premises considered, I am most respectfully asking and
appealing for reconsideration and that the implementation of the subject
ordinance (REVISED REVENUE CODE OF LGU-PAMBUJAN) be suspended and
the same shall be considered null and void.
Thank you very much and more power.
Barangay 1, Pambujan, Northern Samar, January 26, 2015.

Very respectfully yours,

ROGELIO S. TAN
Owner/Operator of the SIERTAN Agrivet
Supplies
Barangay 1. Pambujan, Northern Samar

Copy furnished:
The Office of the Sangguniang Panlalawigan
Province of Northern Samar
2F, New Capitol Building, Barangay Dalakit,
Catarman, Northern Samar