Bureau of Local Government Finance Opinion

January 12, 2000 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Arsenio I. Alday Kagawad Barangay Taysan San Jose, Batangas Sir : This refers to your letter dated September 22, 1999 requesting opinion regarding the collection of Community Tax on Corporations by barangay treasurers. ADETca It was proposed by the Barangay Council to request the Municipal Government for the collection of the Community Tax on Corporation in order to generate funds for the implementation of their projects. However, the Municipal Treasurer denied the said request for reason that the collection thereof exclusively belongs to the municipality. Article 250 of the Implementing Rules and Regulations (IRR) implementing Section 164 of the Local Government Code of 1991 (LGC) provides as follows: "ART. 250. Collection of the Community Tax by the Barangay Treasurers . The tax ordinance levying the community tax shall authorize the city or municipal treasurer to deputize the barangay treasurers to collect the community tax in their respective jurisdictions. Said deputation, however, shall be limited to the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who are properly bonded in accordance with existing laws." In view of the aforequoted provisions of the law, it appears that the above request partakes the nature of an amendment of the LGC and its IRR. Any provisions of the LGC and IRR may not be amended unless a corresponding provision of law is enacted thru the legislative process. Hence, this is a matter that must be addressed to the Congress of the Philippines. Accordingly, this Bureau regrets that it cannot agree to, or support, the above request for lack of legal basis in the Code and its implementing rules. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge <www.blgf.gov.ph/downloads/opinion/localtax/2000/a1999-1016.pdf> last visited October 23, 2013.