Bureau of Local Government Finance Opinion

January 15, 1999 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 3rd Indorsement Respectfully returned, thru the Regional Director for Local Government Finance, Region VII, 3rd Floor, Cebu Kang-Ha Foundation Building, Corner Lapu-Lapu and Juan Luna Streets, Cebu City, to the Provincial Assessor of Cebu, the within set of papers relative to the request of the Municipal Mayor of Talisay, that province, which was embodied under Resolution No. 96-62 of the Sangguniang Bayan, that municipality, to authorize the Municipal Assessor of Talisay, Cebu to approve transactions with assessed valuations of up to P15,000.00 for taxable properties and for all exempt properties; and to transfer the "numbering activities" of all approved tax declarations from the Office of the Provincial Assessor to the Office of the Municipal Assessor. In this regard, attention is invited to the BLGF Memorandum Circular No. 1-98 dated January 27, 1998, treating on a similar subject matter, the pertinent portion of which is quoted hereunder: ". . . , it is the Office of the Provincial Assessor that shall perform such duties and functions as may be essential to the administration of the real property tax. Thus, the classification, appraisal and assessment of real properties, which are part and parcel of administering the tax, and which are effected through the issuance of tax declarations, among other prescribed forms, are clearly functions vested by law primarily upon the Provincial Assessor and not upon Municipal Assessors except the Municipal Assessors of municipalities within Metropolitan Manila who, pursuant to the Code, shall exercise the same duties and functions as Provincial and City Assessors." It is clear therefore, that the duties and functions as may be essential to the administration of the real property tax shall be performed by the Provincial Assessor. Likewise, the delegation of functions of the Provincial Assessor to the Municipal Assessor with certain limitations is solely vested with the Provincial Assessor. However, if the Provincial Assessor finds that delegation of some functions will benefit the greatest extent of clientele, this Bureau interposes no objection to such delegation. cDSaEH With regard to the request to transfer the "numbering" of all approved tax declarations from the Office of the Provincial Assessor to the Office of the Municipal Assessor (OMA), CAUTION should be observed in allowing solely the OMAs the authority to allocate Tax Declaration Numbers as there may still be a considerable number of taxpayers who would still opt to directly transact with the Provincial Assessor's Office which would eventually require tax declaration numbering allocations. Hence, this Bureau finds no cogent reason to favorably consider the abovementioned proposal concerning the numbering scheme of tax declarations. We trust that this clarifies matters. Very truly yours, (SGD.) ANGELINA M. MAGSINO Deputy Executive Director Officer-in-Charge