Bureau of Local Government Finance Opinion

June 22, 1998 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned, thru the Provincial Treasurer, to the Sangguniang Panlalawigan, both of Daet, Camarines Norte. This refers to Resolution No. 208-79 enacted by the Sangguniang Bayan of Jose Panganiban, that province, entitled "A RESOLUTION APPROVING ORDINANCE NO. 010-97 FIXING THE RATES OF OUTGOING FEES FOR FOREST PRODUCTS, MATERIALS IN BULK TRANSPORTED OUTSIDE THE JURISDICTION OF THE MUNICIPALITY OF JOSE PANGANIBAN". Upon perusal of said ordinance, this Bureau finds that the Municipality imposes an outgoing fee at the rates provided as follows: a) Bamboo Poles or Split = Per 6 wheeler = P50.00 truck or below = Per 10 wheeler = 100.00 truck b) Anahaw Trunks or Split = Per 6 wheeler = 50.00 truck or below = Per 10 wheeler = 100.00 truck c) Coconut Trunks Lumber = Per 6 wheeler 50.00 truck or below = Per 10 wheeler = 100.00 truck d) Handicraft Materials in = Per 6 wheeler = 50.00 Bulk truck or below = Per 10 wheeler = 100.00 truck e) Materials in = Plastic, Scrap, Empty bottles, Scrap of Iron, Steel, etc: = Per 6 wheeler = 50.00 truck or below = Per 10 wheeler truck = 100.00 By way of comment, it may be stated that the imposition of such fee is not proper or valid in view of the provisions of Section 133(e) of the Code which states: "Sec. 133. Common Limitations on the Taxing Powers of Local Government Units . "xxx xxx xxx; "(e) Taxes, fees and charges and other impositions upon goods carried into or out of, or passing through, the territorial jurisdictions of local government units in the guise of charges for wharfage, tolls for bridges or otherwise, or other taxes, fees or charges in the form whatsoever upon such goods or merchandise; CITSAc "xxx xxx xxx" It bears emphasis, however, that the foregoing views are expressed in line with the provisions of Article 287 of the Implementing Rules and Regulations (IRR) implementing the Local Government Code (LGC) and not a declaration of the illegality of the ordinance as the matter falls exclusively within the jurisdiction of the Department of Justice. (SGD.) LORINDA M. CARLOS Executive Director