Whether the Publication of the "1998 Revenue Code of Pangasinan" may be Validly Done in a Province-wide Local Newspaper

March 2, 1999 DILG OPINION NO. 032-99 Vice-Governor Oscar B. Lambino Provincial Capitol Lingayen, Pangasinan RE : Whether the publication of the "1998 Revenue Code of Pangasinan" may be validly done in a province-wide local newspaper circulated weekly or in a local newspaper circulated daily but not on a regular basis instead of publishing it in full for three (3) consecutive days in a newspaper of local circulation as required under Sec. 188 of the Local Government Code Dear Sir: In reply thereto, please be advised that it would be invalid to publish the 1998 Revenue Code of Pangasinan in a province-wide local newspaper circulated weekly or in a local newspaper circulated daily but not on a regular basis because tax ordinances or revenue measures are required to be published in full for three (3) consecutive days in a newspaper of local circulation (Sec. 188, Local Government Code). Publication in a local newspaper requires that the tax ordinance be published in full for three (3) consecutive days. A single issue does not comply with such requirement, hence, the tax ordinance may be assailed as without any binding effect on the taxpayers (DOJ Resolutions; Petron, et al. v. Lim, September 17, 1993; Visayas Electric Co. v. Cebu City, March 25, 1993; OGCC Opinion No. 175, July 06, 1995). LibLex Please be guided accordingly. Very truly yours, (SGD.) JESUS I. INGENIERO Assistant Secretary Department of Interior and Local Government cc: The Provincial Director DILG Provincial Field Office Lingayen, Pangasinan The Regional Director DILG Regional Office No. 01 San Fernando, La Union