Publication of Tax Ordinances

February 17, 1993 DILG LEGAL OPINION NO. 093-93 LEGAL SERVICE Mr. Marcos E. Paras Jr. Publisher, Sorsogon Today 2886 Burgos Street, Sorsogon Sorsogon Dear Mr. Paras : This refers to your letter dated 18 January 1993, requesting for opinion on the following, to wit: 1. whether or not it is legal to publish tax ordinances and other similar government announcements in a local newspaper which has not yet met the mandatory probationary period of one year of continuous publication under Presidential Decree No. 1079; and 2. whether or not the publication of these ordinances in the organ of local government units concerned whose frequency is once every two months meet the mandatory requirements of the Local Government Code of 1991 (Rep. Act No. 7160). In reply thereto, we would like to call your attention that publication of tax ordinances are not included in the enumeration provided for under Section 1 of Presidential Decree No. 1079, which partly states that: "All notices of auction sales in extrajudicial foreclosure of real estate mortgage under Act No. 3135, as amended, judicial notices, such as notices of sale on execution of real properties, notices in special proceedings, court orders and summonses and all similar announcements arising from court litigation required by law to the published in newspaper ..." (Emphasis ours) It could readily be gleaned from the foregoing that the items which must be published in the newspaper are those which are necessarily connected or arising out from court processes. The language of law makes no mention about the publication of tax ordinances enacted by local government units. What the law does not include, it excludes. In the matter of second query, it is our opinion that publication of tax ordinances in the organ published by the local government unit does not comply with the mandate of Local Government Code since, as represented therein, the publication of said organ is on bi-monthly or quarterly, as the case may be. Moreover, Section 188 of the Code requires that tax ordinances must be published for three (3) consecutive days in a newspaper of local circulation. However, in the absence of such local daily newspaper in the local government unit concerned, the same may be posted in at least two (2) conspicuous and publicly accessible places. Stated differently, publication of such ordinances in a daily newspaper is necessary for its effectivity. The law explicitly mandates that such publication must be had for three (3) consecutive days. Hoping we have enlightened you on the matter. Very truly yours, DIR. JACOB F. MONTESA Department Legal Counsel Department of Interior and Local Government