DILG Legal Opinion No. 046-03

March 26, 2003 DILG LEGAL OPINION NO. 046-03 Mr . Renato R . Acera Sangguniang Bayan Secretary Jagna, Bohol Dear Mr. Acera : This refers to your request for legal opinion regarding the interpretation of Article 276 of the Implementing Rules and Regulations (IRR) of RA 7160. You state that per Article 276 of the IRR, publication of a tax ordinance in full is required ten (10) days after its approval, but paragraph (b) thereof, which governs the requirement of public hearing, also requires the measure's publication within ten (10) days from its filing. Hence, your confusion. Before we delve into the difference between paragraphs (a) and (b) of Article 276 of the Code's IRR, which has caused your confusion, we invite your attention to paragraph (c) thereof which provides: "[c] No tax ordinance or revenue measure shall be enacted or APPROVED in the absence of a public hearing conducted in the manner provided in this Article." (emphasis ours) The provision cited above supports your earlier conclusion that paragraph (a) of Article 276 presupposes the completion of all requirements for the approval of a tax measure, public hearing included. Insofar as your confusion is concerned, please be informed that the phrase " after their approval " as worded in paragraph (a) of Article 276 connotes that the tax measure has already undergone all the rudiments that a tax ordinance must undergo. On the other hand, paragraph (b) thereof defines in general the elements of a public hearing. Therefore, the two (2) provisions, i.e. paragraphs (a) and (b) should be taken independently, not successively. Paragraph (b) (1) of Article 276 is quite unequivocal in providing that counting ten (10) days from the FILING of the tax measure, publication of the same must be effected in order to apprise the public of the intended tax measure, to give them the opportunity to attend the public hearing. FILING in this context is construed as the initial act of bringing an action to the sanggunian for deliberation, which, in turn, must publish the same for purposes of conducting a public hearing, the latter being an element for the approval of a tax measure. EHCcIT Corollary thereto, approval, as used in paragraph (a) of Article 276, means that the measure was already publicly heard and that the Local Chief Executive already approved the same. Ten (10) days after its APPROVAL, the tax measure, this time as an ordinance, needs to be published anew as a condition precedent for its validity. Thus, there are two (2) publications required for tax ordinances and revenue measures. The first would be for purposes of a public hearing for it to be enacted and approved, and the second would be for purposes of validity. We hope we have enlightened you on the matter. Very truly yours, (SGD.) JOSE D. LINA, JR. Secretary Department of Interior and Local Government