Whether to Conduct a Public Hearing Prior to the Enactment of a Tax Ordinance

August 12, 1997 DILG LEGAL OPINION NO. 091-97 MR. MANUEL P. SOLOMON Barangay Captain Lunasan, Muntinlupa City Dear Sir : This has reference to your letter dated 04 August 1997, requesting for legal opinion on whether to conduct a public hearing prior to the enactment of a tax ordinance. In reply thereto, we would like to invite your attention to Sections 186 and 187 of Rep. Act No. 7160 (The Local Government Code of 1991),which provide that: "SECTION 186. Local government units may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, That the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy; Provided, further, That the ordinance levying such taxes, fees or charges, shall not be enacted without any prior public hearing conducted for the purpose." "SECTION 187. The procedure for approval of local tax ordinances and revenue measures shall be in accordance with the provisions of the Code. Provided, That public hearings shall be conducted for the purpose prior to the enactment thereto. ..(Emphasis ours) Clearly, therefore, the requirement of public bidding prior to the enactment of any tax ordinance is mandatory and the absence of which would render the tax ordinance legally infirm. Hope to have enlightened you on the matter. Very truly yours, (SGD.) MARINO E. BERMUDEZ Officer-in-Charge Department of Interior and Local Government