Setting up of Checkpoints to Enforce the Collection of the Annual Fixed Tax on Delivery Trucks and Vans

October 2, 2006 DILG LEGAL OPINION NO. 042-06 Atty. Antonio P. Relova Provincial Attorney Sta. Cruz, Laguna Dear Atty. Relova : This has reference to your earlier letter in connection with the setting up of checkpoints by the Provincial Government of Laguna in strategic areas within the Province to facilitate and enforce the collection of the Annual Fixed Tax on Delivery Trucks and Vans imposed thereon through a Provincial Tax Ordinance. We find the setting up of checkpoints for the aforesaid purpose to be legally permissible. Please be informed that the Provincial Governor is tasked with the enforcement of all ordinances relative to the governance of the province [Section 465(b)(2), Local Government Code of 1991] . In the absence of any provision in the subject Provincial Tax Ordinance delineating the manner and procedure by which it should be enforced or implemented, the manner of the enforcement thereof is within the administrative prerogative of the Governor. Thus, if the Governor deems that the putting up of Provincial Treasury Office checkpoints in strategic areas within the province is the most efficient way to facilitate and enforce the collection of the Annual Fixed Tax on Delivery Trucks and Vans embodied in a Provincial Tax Ordinance, the same is legally permissible. However, in order to cast away doubts of the general public that the subject Annual Fixed Tax on Delivery Trucks and Vans is the same as the "Road Users Tax" under Republic Act 8794 (An Act Imposing a Motor Vehicle User's Charge on Business of All Types of Motor Vehicles and for Other Purposes) which is not within the power of the local government units to impose, we find it therefore advisable that a notice to the public to this effect as well as copies of the Provincial Tax Ordinance should be posted in the Provincial Treasury Checkpoints to be established. cDaEAS We hope that we have addressed your concern accordingly. Very truly yours, (SGD.) WENCELITO T. ANDANAR Undersecretary Department of Interior and Local Government July 4, 2006 SEC. RONALDO V. PUNO Secretary Department Of Interior and Local Government [DILG] A. Francisco Gold Condominium II Edsa cor. Mapagmahal St., Diliman, Quezon City Dear Secretary Puno, Greetings! Respectfully requesting your Honorable Office for a legal opinion on the following matter: May the Provincial Government [of Laguna, as in this case] set up PTO [Provincial Treasury Office] checkpoints in strategic areas within the Province to facilitate and enforce the collection of the "Annual Fixed Tax on Delivery Trucks and Vans" imposed through a Provincial Tax Ordinance? It may be recalled that in August, 2004, a controversy arose regarding the afore-cited imposition which was unfortunately misconstrued as a Road User's Tax. The same, however, was already settled, hence, collection of the Annual Fixed Tax on Delivery Trucks and Vans resumed sometime in October, 2004. Based from our experience and those of the neighboring provinces of Quezon, Batangas and Cavite, the establishment of checkpoints is indispensable in the collection of the afore-cited tax, hence, this request. Your opinion on the matter shall be most appreciated. Very truly yours, (SGD.) ANTONIO P. RELOVA Provincial Attorney