Whether There is Legal Sanction Against a Local Official who Refused to Publish Tax Ordinances in a Newspaper

May 31, 1994 DILG LEGAL OPINION NO. 100-94 LEGAL SERVICE Mr. Cesar de la Torre President, Publishers Association of Bataan, Olongapo & Zambales 27 Brill St.,WBB Olongapo City Dear Mr. de la Torre : This refers to your letter dated March 25, 1994, addressed to Secretary Franklin Drilon, which was referred to this Department for the taking of appropriate action. The sole issue you raised therein is whether or not there is legal sanction against a local official who refused to publish tax ordinances in a newspaper, as mandated by the 1991 Local Government Code (Rep. Act No. 7160). The pertinent provisions of the Code on the matter are hereunder stated, to wit: "SEC. 188. Within ten [10] days after their approval, certified true copies of all provincial, city, and municipal tax ordinances or revenue measures shall be published in full for three [3] consecutive days in a newspaper of local circulation: Provided, however, That in provinces, cities and municipalities where there are no newspaper of local circulation, the same may be posted in at least two [2] conspicuous and publicly accessible places ." "SEC. 511. (a) Ordinances with penal sanctions shall be posted at prominent places in the provincial capitol, city, municipal, or barangay hall, as the case may be, for a minimum period of three [3] consecutive weeks. Such ordinances shall also be published in a newspaper of general circulation, where available, within the territorial jurisdiction of the local government unit concerned, except in the case of barangay ordinances . . ." (Emphasis supplied) From the foregoing statutory provisions, it is easily discernible that publication of local tax ordinances is a mandatory requirement since the same is intended to prevent surprises from being perpetrated upon the people, the citizens at the local government unit are given ample opportunity to reasonably object to or take the proper legal action against it should they find any tax revenue measure objectionable (The Local Government Code of 1991. Pimentel, page 301, 1993 Ed.). In his prestige. Ex Senator Pimentel, who is incidentally the principal sponsor of the Code., advanced the view that publication of tax ordinance is a mandatory provision, and without which, this measure is not enforceable in the local government unit concerned (Ibid.). The only exception to this rule is that when there is no newspaper of local circulation being published in the local government unit, mere posting in at least two (2) conspicuous and publicly accessible places will suffice. In relation thereto, and in reply to the query, this Department is of the opinion that legal sanction would lie against the local officials concerned who deliberately refuse or fail to publish any tax ordinance in the newspaper of local circulation, as required by the Code. This would tantamount to gross negligence or dereliction of duty on the part of any erring local elective official. it is worthy to note, however, that this would not apply to cases mere posting of the said ordinance is permitted by the same Code, i.e. where there is no newspaper of local circulation in the local government unit concerned. Please be guided accordingly. Very truly yours, DIR. JACOB F. MONTESA Department Legal Counsel Department of Interior and Local Government