Bureau of Local Government Finance Opinion

October 30, 2001 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION The Honorable City Mayor Alaminos, Pangasinan Sir : This refers to your letter dated September 13, 2001 requesting opinion whether the City can invoke the provisions of Section 56 (d) of RA 7160 in the event that the Sangguniang Panlalawigan delays its review or disapproves tax ordinances. It appears that the City of Alaminos is now in the process of enacting ordinance to adopt provincial impositions applicable to the City and will be forwarded to the Sangguniang Panlalawigan for the requisite review. Section 56 (d) of RA 7160 provides as follows: "Section 56. Review of Component City and Municipal Ordinances or Resolutions by the Sangguniang Panlalawigan . "(a) . . . "(d) If no action has been taken by the sangguniang panlalawigan within thirty (30) days after submission of such an ordinance or resolution, the same shall be presumed consistent with law and therefore valid." aSTECA It is clear from the aforequoted provisions of the law that the City of Alaminos can implement its City Ordinance if after the lapse of 30 days after submission, no action has been taken thereon. Very truly yours, (SGD.) BENJAMIN A. GERONIMO Executive Director <www.blgf.gov.ph/downloads/opinion/localtax/2001/a2001-1002.pdf> last visited January 13, 2014.