Request for opinion on the determination on the effectivity of municipal tax ordinance (MTO No. 98-32, s. 1998) pending review by the Sangguniang Panlalawigan

October 12, 1999 DILG OPINION NO. 132-99 Mr. Jose C. Ong OIC-Project Director PREMIUMED II Department of Public Works and Highways 3/F SURP Bldg., E. Jacinto St., UP Diliman, Quezon City RE : Request for opinion on the determination on the effectivity of municipal tax ordinance (MTO No. 98-32, s. 1998) pending review by the Sangguniang Panlalawigan Dear Sir: In reply to your above-captioned request, please be informed that approval and effectivity of local tax ordinances and revenue measures are governed by the pertinent provisions of the Local Government Code (Section 187, R.A. 7160). Under Section 59, thereof, the date of the effectivity of ordinances is determined on the date of effectivity as provided in the ordinance itself, or in the absence of its effectivity date, after ten (10) days from the date a copy of such ordinances are posted in a bulletin board at the entrance of the municipal hall and in at least two (2) other conspicuous places in the municipality and after compliance with the publication requirement under Sec. 188 of the same Code. The review by the Sangguniang Panlalawigan does not dwell on the effectivity of such legislative measures but is merely concerned on whether or not the same is within the conferred powers of the Sangguniang Bayan to enact (Section 56 (c), R.A. 7160). Thus, the mere fact that said municipal tax ordinance is pending review by the Sangguniang Panlalawigan will not suspend the effectivity and enforceability of the said tax ordinance which took effect on October 16, 1998 pursuant to Section 14, thereof. Accordingly, the municipality of Odiongan for all legal purposes and intents, may be considered to have already enacted a municipal tax ordinance. Very truly yours, (SGD.) JESUS I. INGENIERO Assistant Secretary Department of Interior and Local Government