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DEPARTMENT OF THE INTERIOR AND LOCAL GOVERNMENT

DILG-NAPOLCOM Building, EDSAcorner Quezon Avenue, euezon Ciry

OFFICE OF THE UNDERSECRETARY FOR LOCAL GOVERNMENT

DILG Legal Opinion No. 5,

HON. RAU], C, RIVERA

Member, Sal rgrrniang Panlungsod (SP)
Kabankalan (''ii', Negros Occidental

10 FtB

S.

2014

2014

Dear SP Memt'er Rivera:

This refers to your 10 Decernber 2013 letter seeking rhis Department's opinion on
whether the Commission on Audit's (COA) prescribed salary grade of a City Vice-Mayor
(SG26/S1) prevails/supersedes Section 9 (a) of Republic Act No. 8297, otherwise known as
t}ne "Charter ofthe City ofKabankalan."

It is alleged jn your letter that you were the Kabankalan City Vice Mayor from 0l July
1998 to 30 Ju:re 2007 and that from 01 July 1998 to 3l December 1999, you received an
annual salarl ,. f P243,348.00 corresponding ro Salary Grade (SG) 28/S l.
Allegedly,

fanuary 2000, the COA prescribed the salary grade ofthe Vice Mayor as
, '!re4fter, you received a compensarion corresponding to SG 26151 unril the
expiration ot your term on 30 fune 2007.
SG 26151.

Hence, this rcquest.

will help elucidate on the

Below are the following discussions that

issue raised:

Legal Bases of Local Eleoive Officials'

ComPensatirt

Republic Arr No. 7160, otherwise known as the ':Local Governmenr Code of 1991"
(hereinafte':. ):.: "Code"), in relation to Republic Act No.675$ otherwise known as the
"Compens; ', - .nd Position Classilication Act of 1989" (hereifafter, "RA 6758), provides
the compe . :;',:n ratelsalary grade of local elective officials based on the prescribed
salary sche' - es implemented by the Department of Budger and Management (DBM)
pursuant to ,r-dministrative Order No. 42, s. 1993. The city vice-mayor's compensation is
specifically governed by Section 456 (b) of the Code, yrZ:
"Sectiorr 455. Powers, Duties and Compensatiott.-xxx
(b) Tltc city uice-nnyor slnll receil.te a nnntlxly conxpensntiotx corresponding to

funlr
fylft!-six
tl

rc

hu

cot@

Q6) for n
:',t: tt rc tr t ittg gu i tle lines

ss ue

R.A. No.6758 nnd

to, " (Underscoring ours)

as prescribed under
d pur suant therc

,**tu*.t*t ^

Repubfjc Act No. 8297 (RA 8297), otherwise known as tii'e "Charter of the City of
Kabankalan," ronverts the Municipality of Kabankalan into a component ciry of the
-Province of F.iegros Occidental. Section 9 thereof prescribes the compensation rate of the
city vice-ma.r,.-rr :s SG 28, viz.:

"Sec. 9. The City Vice-Mayor. - (t) Tlrre slnll be Lt uice'nnyor rpln slnll
be electtd in tlu smrc mnnfler is tlrc city nnyor nfid slnll, nt tlrc tinrc of his
election, possess tlrc snnte tlur ificntions ns tlrc citrl trnyor. He shnll lnld office
for three (3) yenrs, utrless sooner rcnroTted, nnd slmll receizte a nronthllt
conrpens iott corresponding to Snlnry Gradc Tnen4t-eight (28) as prescribed
under Republic Act No. 6758, nnd tlrc intplementitLg guidelines isated
pursuvrt tlrcreto. xxx" (Underscoring ours)

Section 456 (!), of the Code ds-i-vis

Section 9 of R.! $297

It is a princilie in statutory construction that 'b general law and a special law on the same
subject are ::..t,rtes in pari materiat and should, accordingly, be read together and
harmonized, :t possible, with a view to giving effect to both."

In

Corona, et al. vs. Court of Appeals, et al. (G.R. No. 97356. 30 September 1992), the
Supreme Court held that rhe assumprion is that whenever thelgislature enacrs a law, ir
has in mind the previous statutes relating to the same subject iratter, and in the absence
of any express repeal or amendment, the new statute is deemed enacted in accordance
with the legislative policy embodied in those prior statues.

Moreover, in .liryl of Naga, et aI. vs. Agna, et aI. (G.R. No. 36049. 31 May 1976), t]ne
Supreme Courr" held that in cases involving the harmonization of two or more laws
relating to the same subject matter, the usual quesrion is whether the later act has
impliediy amer-ded or repealed the earlier statute. A statute will not, however, be
construed as '. ,;aling prior act or acts on the sarre subject in the absence ofwords to that
effect, unler, ': , qew law is evidently intended to supersede ali prior acts on the matter
and to compri e itself the sole and complete system of legislation on the subject.
Nonetheless, tiiis also admits of the rule that if two or more laws on the same subjecr
cannot.possibly be reconciled or harmonized, one has to give way in favor of the other. In
the case of two acts where one is a special law and the other general which, if standing
-alone, would include that matter and thus conflict with the special act, the special must
prevail since it evinces the legislative intent more clearly than that ofa general statute.Z

Notably, the .rle rhar rhe general law must yield to the specl(I law in the specific and
particulaf subiecr embraced in the latter, irrespective of the date of passage of the special
law, is not absrt'ute. One exception is that where the legislature clearly intended the larer
general ena::r::'{''rt to cover the whole subject and to repeal all prior laws inconsistent
I Statues ale ih
or cover the sarr

t: ;t, ieriu when they relate to the sante person or thing, or havc the same purpose or objecr,
: ',)ecifrc or particular subject nralter as beld itt city o/ Nugtt vs. lgnu (c.R. No. 36019, J I May

t976)
r Agpalo, Statutorl, Construction,

4rh

Ed. ( 1998), p. 278

therewith, thc general tu?p."rr"ir over a special law on the r"fi. ,r such case, there is
'repeal ofthe special 1aw.3 This exception obtains in the qase of Section 456 (b) ofthe Code
yrs-:i-vl3 Sectir:r: 9 of R-{ 8297.

Of particularly i.nportance herein is Section 325 (b) of the Code, which includes as a
general limiL.':!ll to the use of LGU funds, the ploscription on conferring a higher salary
rate than the rraximum fixed for the position of an official or employee or other positrons
of eauivalent rank. viz.:

325. General Lirnitations.- Tfu use oJ' tln prouincinl, city, rtttd
)ttutticipttl flnds slnlL be sub ject to tlt foLloroing linLitntions:
" Sectiort

g12gfutbit
ours)

Lnzos

or rules rmd regul.ntions issued thereLuder:" (Underscoring

'fhis was arrrl,lified in Administrarive Order No. 42, s. i993, entitled, Clarifi,ing the Role
of the Departntent of Budget and Management in the Compensation and Classilication of
Local Government Positions Under Republic Act No. 7160, wfudn mandates the DBM,
through its appropriate bureau, in the administration of the compensarion and position
classification systems in local government units.
Clearly, the Code purposely intended for the uniformiry of the sa1ary grade of local
elective and appointive officials/employee of equivalent rank as fixed by law or rules and
regulations i,:s:.rgd in relation rhereto. In enacting RA 8297, it is assumed that rhe
legislaiure dici not intend to create an exceprion ro Section 456 (b) of the Code as the
-Code itself r.'|,.:rrJy and categorically provided a proscription in granting a salary rate
higher than rr j.naximum fixed for the local elective and appointive official/employee's
position or ,- 'r.,rr "rosition of equivalent rank under Section 325r&) thereof.

In view.of ti;': foregoing, the compensation rate/salary grade of a city vice-mayor of

component citl'is SG 26 as prescribed under the Code in relation to RA 6758.
We hope to have enlightened you on the matter.

Very truly yorrrs,

./f ,
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Lft{ed

AUSTEREI, III.NADERO
Undersecre:.':
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