Inventory Lists and Copies of Current Local Revenue Codes of All Concerned Local Government Units (LGUs)

December 13, 2013 BLGF MEMORANDUM CIRCULAR NO. 106-13 TO : All BLGF Regional Directors, All Provincial, City and Municipal Treasurers, the Municipal Treasurer of Pateros, Metro Manila, and Others Concerned SUBJECT : Inventory Lists and Copies of Current Local Revenue Codes of All Concerned Local Government Units (LGUs) WHEREAS, the Department of Finance (DOF) shall, in consultation with the various leagues, formulate and prescribe, from time to time, procedures and guidelines as may be necessary for the proper, efficient and effective implementation of the provisions of Title I, Book II (Local Taxation and Fiscal Matters) of the Local Government Code (LGC) of 1991 pursuant to Article 287 of its Implementing Rules and Regulations; WHEREAS, the DOF is responsible for the supervision of revenue operations of all LGUs, and in ensuring the implementation of necessary policies and measures on local revenue administration, pursuant to Executive Order No. 292, otherwise known as the Administrative Code of 1987; WHEREAS, this Bureau exercises administrative and/or technical supervision over local treasury and assessment operations thus, the on-going data gathering of Local Revenue Codes; NOW, THEREFORE, by the Authority of the Secretary of Finance and as part of his directive to this Bureau to outline a strategic plan to be implemented to ensure fiscal sustainability of LGUs, the following directives are hereby issued, viz. : 1. All Provincial, City and Municipal Treasurers, and the Municipal Treasurer of Pateros, Metro Manila, to furnish this Bureau copies of their current Local Revenue Codes (LRCs) being implemented in the collection of taxes, fees and charges within their respective jurisdiction. 2. All Provincial, City and Municipal Treasurers shall transmit copy of LRC and other related pertinent documents via registered mail directly to the Regional Office of Local Government Finance concerned. cIHDaE 3. All City Treasurers and Municipal Treasurer of Metro Manila shall transmit copy of LRC and other related pertinent documents via registered mail thru couriers or hand-carried directly to the BLGF-Central Office. 4. The Regional Director of Local Government Finance concerned shall profile and process the local revenue impositions by level of LGUs and by income classification and submit a summary or consolidated report to the BLGF-Central Office. 5. All Provincial Treasurers, including the District Treasurer of the National Capital Region (NCR), are enjoined to accomplish the attached sample Forms A and B to be submitted to the Provincial Treasurers, except in the case of NCR which will be submitted directly to the BLGF-Central Office, for consolidation using the attached Inventory Form. 6. All Regional Directors (RDs) are instructed to immediately disseminate this Memorandum Circular and cause to monitor prompt compliance of all LGUs with the requirement hereof within fifteen (15) days from receipt of this Memorandum Circular. Further, RDs are instructed to forward to this Office the Inventory Reports submitted by the Provincial Treasurers concerned within their respective jurisdictions for consolidation. The BLGF-Central Office will evaluate the consolidated Inventory Report for purposes of identifying LGUs with the 'oldest' LRC which will be the basis in prioritizing assistance to be extended for LRC upgrading activity. For strict compliance. (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director ATTACHMENT Inventory on the Status of Local Revenue Code (LRC) Inventory on the Status of Local Revenue Code (LRC) Inventory Form