Request for Collection of Fire Code Fees by the City Treasurer's Office Rather Than by the Bureau of Fire Protection

December 14, 2010 DILG LEGAL OPINION NO. 156-10 Mayor Florencio M. Bernabe, Jr. Paraaque City Dear Mayor Bernabe : This pertains to your letter dated December 9, 2010 requesting the Department's consideration and approval that the City Treasurer's Office of Paraaque City will include in its collection for the month of January 2011 only the required fire code fees being collected by the Bureau of Fire Protection (BFP) pursuant to the Fire Code of the Philippines. In reply thereto, may we invite your attention to Section 13 of Republic Act No. 9514, which provides and we quote: "Section 13. Collection of Taxes, Fees and Fines. All taxes, fees and fines provided in this Code, shall be collected by the BFP. Provided, That twenty percent (20%) of such collection shall be set aside and retained for use by the city or municipal government concerned, which shall appropriate the same exclusive for the use of the operation and maintenance of its local fire station, including the construction and repair of fire station: Provided, further, That the remaining eighty (80%) shall be remitted to the National Treasury under a trust fund assigned for the modernization of the BFP. "Section 13-A. Assessment of Fire Code Taxes, Fees and Fines. The assessment of fire code taxes, fees and fines is vested upon the BFP. The BFP shall, subject to the approval of the DILG, prescribed the procedural rules for such purpose. Section 13-B. Collection and Assessment of Local Taxes, Fees and Fines. The collection and assessment of taxes, fees and fines as prescribed in the Local Government Code, except those contained in this Code, shall be function of the concerned local government units." HScDIC From the foregoing, it is clear that the collection of the fire code fees shall be collected by the Bureau of Fire Protection. The wordings of the law used the word "shall", hence, it is mandatory. Such being the case, we regret to inform you that we cannot grant your request on the matter. We hope to have enlightened you on the matter. Very truly yours, (SGD.) AUSTERE A. PANADERO Undersecretary Department of Interior and Local Government