We hope to have enlightened you on the matter

June 22, 1999 DILG OPINION NO. 086-99 Mr. Roberto B. Darilag President, Liga ng mga Barangay Valenzuela City RE : (1) Is it within the power of the sangguniang panlungsod to enact a barangay tax revenue code for all its barangays to implement? (2) How often can barangays amend its tax revenue code? (3) Is it mandatory for the sangguniang barangay to conduct public hearing everytime they amend their tax revenue code? Dear Mr. Darilag: In reply to your first query, please be informed that it is not within the power of the Sangguniang Panlungsod of Valenzuela to enact a Barangay Tax Revenue Code for the uniform observance of its component barangays. Under Section 132 of the Local Government Code ( RA 7160 ), the power to impose a tax, fee or charge or to generate revenue, shall be exercised by the sanggunian of the local government unit concerned through an appropriate ordinance. Hence, if what is sought to be exercised is the power of the barangay to impose tax, fees, charges, or to raise revenue, the same is done by the sangguniang barangay concerned through the enactment of an appropriate ordinance. The collection thereof shall accrue exclusively to the barangay concerned ( Sec . 129, RA 7160 ). In reply to your second query, please be informed that being a legislative prerogative, it is within the wisdom of the sangguniang barangay as to when to amend its tax revenue code when the need for it arises. In reply to your third query, we answer in the affirmative. Public hearings are required before tax ordinances are amended ( Sec . 187, RA 7160 ). We hope to have enlightened you on the matter. Very truly yours, (SGD.) JESUS I. INGENIERO Assistant Secretary Department of Interior and Local Government