Bureau of Local Government Finance Opinion

February 17, 1997 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully referred to the City Treasurer, San Carlos City (Pangasinan). This refers to your letter dated September 17, 1996 regarding the survey questionnaire from the National Tax Research Center (NTRC) relevant to the study on the utilization of revenue raising powers of that city as provided under Section 151 of the Local Government Code of 1991 (RA 7160). It appears that said survey questionnaire was not accomplished due to the passage of SP Res. No. 149-96 of the province of Pangasinan remanding Tax Ordinance No. 25-95 to the Sangguniang Panlungsod, that city to comply with the requirement of public hearing pursuant to Art. 276 of the Implementing Rules and Regulations (IRR) of the Local Government Code (LGC) of 1991. IcDCaT In this connection, that Office is hereby advised to accomplish the survey questionnaire of NTRC on the basis of the revenue tax code being implemented by that city, prior to the enactment of Tax Ordinance No. 25-95. Report of the action taken hereon within five (5) days from receipt hereof is requested. (SGD.) ANGELINA M. MAGSINO Deputy Executive Director