Professional Documents
Culture Documents
The power of local government to levy taxes, fees and charges is provided in the Constitution of
the Republic of the Philippines. Under Section 5, Article X, the Constitution provides:
Section 5. Each local government unit shall have the power to create its own sources of
revenues and to levy taxes, fees and charges subject to such guidelines and limitations as
the Congress may provide, consistent with the basic policy of local autonomy. Such
taxes, fees and charges shall accrue exclusively to the local governments.
The guidelines and limitations mentioned in Section 5 are spelled out in Book 2 of Republic Act
(RA) No. 7160 (otherwise known as the Local Government Code of 1991) which provides the
legal basis and parameters for the taxing and revenue-raising powers of local governments. For
further guidance in LGUs exercise of taxing powers, relevant Opinions and Rulings by the
Bureau of Local Government Finance of the Department of Finance have been compiled in
Annex B.
Fundamental Principles
The exercise of the taxing and other revenue-raising powers of local governments is governed by
the following fundamental principles.
The collection of local taxes, fees and charges and other impositions cannot be let to any
private person (see Annex B, Excerpt 2);
The revenue collected shall be used solely for the benefit of, and be subject to
disposition by the local government unit levying the tax, fee, charge or other imposition
unless other otherwise provided; and
Each local government shall, as far as practicable, evolve a progressive system of
taxation.
REMARKS
Income Tax
Custom duties, registration fees of vessel and Except wharfage on wharves constructed and
wharfage on wharves, tonnage dues, and all maintained by the local government unit
other kind of custom duties, charges and dues. concerned.
Also, Sec. 149 of the LGC authorizes LGUs to
impose license fees for the operation of fishing
vessels of 3 tons or less.
Taxes, fees and charges and other impositions
upon goods carried into or out of, or passing
through, the territorial jurisdictions of local
government units in the guise of charges for
wharfage, tolls for bridges or otherwise, or
other taxes, fees or charges in any form
whatsoever upon such or goods or merchandise
(see Annex B, Excerpt 12).
Percentage or value-added tax (VAT) on sales, Local government units are authorized to
barters or exchanges or similar transactions on impose fixed graduated taxes on gross sales.
goods or services except as otherwise provided
in the Code.
Taxes, fees or charges on agricultural and Sec. 131 provides a listing of covered
aquatic products when sold by marginal agricultural products and the definition of a
farmers or fishermen (see Annex B, Excerpt marginal farmer or fisherman.
13).
So that agricultural products and aquatic
products become taxable when:
Taxes on business enterprises certified to by DOF issued LFC No. 5-93 provides guidelines
the Board of Investments as pioneer or non- on this.
pioneer for a period of six (6) and four (4)
years, respectively from the date of registration
(see Annex B, Excerpt 14).
Excise taxes on articles enumerated under the Excise taxes can be in the form of specific or
National Internal Revenue Code, as amended, ad valorem taxes.
and taxes, fees or charges on petroleum
3
Taxes, fees or charges of any kind on the This should be read in connection with Section
National Government, its agencies and 193 of the Code which withdraws exceptions
instrumentalities, and local government units or incentives granted to all persons, natural
4
BASIS/AUTHORITY
Local Sources
Tax Revenues
Property Taxes
Business taxes and other local taxes
Non-Tax Revenues
Receipts from economic enterprises
Fees, user charges and other receipts
External Sources
Statutory allotments/shares from National
Government, Grants, Aids, Loans
RA 7160
Foreign and Local Sources
Regulatory Fees
DEFINITION
REMARKS
Allocation among
LGUs of taxing
powers and
distribution of
proceeds, defined by
the law
Based on cost of
regulation of the
activity
EXAMPLES
Property taxes
Business taxes
Franchise, community
tax, amusement, tax on
printing and
publication, etc
Mayors permit fee on
business; permit fees
for sealing and
licensing of weights
and measures; building
permit fees; permit fee
on zonal/
locational clearance;
permit fee for
inspection and
verification of
subdivision; permit fee
for tricycle operations;
permit fee for pedaled
tricycle; permit fee for
cockpit owners/
operators/ licensees/
promoters and cockpit
personnel; special
permit fee for
cockfighting; permit
fee on occupation/
calling not requiring
government
examination;
registration and transfer
fees on large cattle;
fees on impounding of
stray animals; cart or
sledge registration fee;
6
Service Fees
Amount
commensurate to the
cost of services
Violation fees;
Other regulatory fees
Secretarys/certification
fees; local civil registry
fees; police clearance
fees; sanitary
inspection fees; service
fees for various health
services; garbage
collection fees; dog
vaccination fees
IT/computer processing
fees
Tipping fees
Charges
Municipal Taxing Powers (Secs. 142-149 of the LGC and Secs. 153-157 of the LGC)
Municipalities may levy tax on business which varies according to business classification such
as:
Pawnshops, boarding houses, lodging houses, hotels and motels, and signs, signboards,
billboards and advertisements.
Municipalities may also impose a deficiency tax upon the retirement of business.
Municipalities may levy fees and charges on specific items which include cart and sledge
registration, parades, registration of large cattle, building permit, civil registry, issuance of
official records, police clearance, impounding and /or sale of stray animals, burial permit and
exhumation of cadaver, dog license and bicycle permit, fees for sealing and licensing of weights
and measures.
In addition, municipalities can collect fees for the use of their facilities such as markets,
slaughterhouses and public utilities.
8
Their authority extends to the exclusive right to grant fishery rights, licensing individual fishing
gears in municipal waters, including the fixing of rentals and fees.
Municipalities are also empowered to collect the community tax from individuals and juridical
persons.
Provincial Taxing Powers (Secs. 134-141 and Secs. 153-155 of the LGC)
The following taxes may be imposed by the province, although they share the proceeds:
Real property tax proceeds from the basic tax are shared between the province 35%,
municipalities 40%, and barangays 25%; while proceeds from the Special Education
Fund (SEF) are shared 50% for the province and 50% for the municipalities.
Amusement tax proceeds from the tax are shared equally by the province and the
municipality where the amusement place is located.
Tax on sand, gravel and other quarry resources are shared between the province 30%,
municipalities 30%, and barangays 40%.
In addition, the province levies the following provincial impositions which accrue to them 100%:
Franchise tax
Annual fixed tax for every delivery truck, van of manufacturers or producers, wholesalers
of, dealers, or retailers in certain products
Professional tax
Idle land tax However, the province can pass an ordinance providing for a sharing
scheme between the province, municipality and barangay in order to ensure effective
implementation of the idle land tax.
Cities Taxing Powers (Sec. 151 and Secs. 153-157 of the LGC)
Cities may levy taxes, fees and charges under the taxing authority of municipalities and
provinces (see above listing).
Cities may also impose rates fifty per cent (50%) higher than the maximum rates allowed for
municipalities and provinces except for the occupation tax, amusement tax on admission, and
fees for the licensing of weights and measures, which shall be uniform.
In addition, cities can collect fees for the use of their facilities such as markets, slaughterhouses,
and public utilities.
Cities also collect the community tax from individuals and juridical persons.
Basic real property taxes collected by cities are shared in the following manner: 70% for the city
and 30% for the barangays.
Barangays Taxing Powers (Sec. 152 and Secs. 153-155 of the LGC)
Taxes on stores and retailers with fixed business establishments, with gross sales or receipts for
the preceding year that do not exceed P50,000 in the case of cities and P30,000 in the case of
municipalities.
Service fees or charges for services rendered in connection with the regulation or use of
barangay-owned properties or service facilities, such as palay, copra or tobacco dryers, parking
lots, etc.
Other fees and charges on
a. Commercial breeding of fighting cocks
b. Cockfights and cockpits
c. Places of recreation charging admission fees
d. Billboards, signboards, neon signs and outdoor advertisements
e. Impounding astray animals
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Bases
Cities, MMA,
Municipalities
A.
Socialized
housing tax
Assessed value
Total
consideration in
acquisition or fair
market value
whichever is
higher
Assessed value
Actual cost of
projects
and improvements
including cost of
acquiring land and
other real
properties
Assessed value of
lands in urban
areas
Municipalities
Provinces
Barangays
TAXES
Land-Based Taxes
na
na
na
na
na
na
na
na
na
Gross receipts
from admission
fees
Per delivery truck,
van or vehicle
na
na
na
na
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Business tax
Community tax
Franchise tax
(See Annex B,
Excerpt 3)
Occupation tax
Professional tax
(See Annex B,
Excerpt 3)
Tax on business
of printing and
franchise and
publication (See
Annex B, Excerpt
3)
Tax on business
of operating
motorized and
non-motorized
tricycle
Tax on forest
concessions and
forest products
Tax on mining
operations
Tax on peddlers
na
na
na
na
na
Annual gross
receipts for the
preceding year
Gross receipts for
the preceding year
May be based on
na
na
na
na
na
na
na
na
na
na
na
na
na
On stores and retailers with fixed business establishments with gross sales or receipts of the preceding calendar
year of P50,000 or less in the case of cities and P30,000 in the case of municipalities, at a rate not exceeding 1% on
such gross sales or receipts.
12
Tax on sand,
gravel and other
quarry resources
means of transport
used by peddler
Fair market value
per cubic meter
B.
Business permit
Building permit
and related fees
Zoning and
locational fee
Development
permit
Excavation fees
Signboards,
billboards and
outdoor
advertisements
Fees on
impounding of
stray animals
Fees for sealing
and licensing of
weights and
measures
Tricycle
franchise,
bicycles
Large cattle
registration and
transfer fees
Permit fee on
agricultural
na
na
na
Cost of regulating
the activity or
privilege
In accordance
with schedule of
rates fixed by the
Sec of DPWH
Rates covered by
HLURB Circular
Cost of issuing
the permit and
surveillance
Cost of issuing
the permit and
surveillance
Cost of issuing
the permit and
surveillance
na
na
na
na
na
Cost of
impounding and
feeding
Cost of issuing
the permit,
calibration and
surveillance
Cost of issuing
the permit and
surveillance
Cost of
registration and
surveillance
Cost of issuing
the permit and
na
na
na
na
na
na
na
na
na
na
3
na
Business permit on printing and publication, , delivery truck or van of manufacturers, producers, wholesalers,
retailers & dealers of certain products
3
On provincial roads
4
Local Government Code Sec. 152 d(3)
5
If devolved to barangays by municipalities or cities in their respective ordinances.
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machinery and
other heavy
equipment
Permit fee for
burial, cadaver
exhumation and
removal
Permit fee for
cockfighting
Permit fee for
cockpit owners/
operators/
licensees and
other cockpit
personnel
Permit fee on
film-making
Permit fee on
parades
Registration fees
on fishing boats
and caretela or
calesa
surveillance
Cost of issuing
the permit and
surveillance
na
na
Cost of issuing
the permit and
surveillance
Cost of issuing
the permit and
surveillance
na
na
na
Cost of issuing
the permit and
surveillance
Cost of issuing
the permit and
surveillance
Cost of issuing
the permit and
surveillance
na
na
na
na
na
na
C.
Garbage
collection fees
Tipping fees for
landfill
Local registry
fees
Medical &
physical
examination fees
Police clearance
fees
Sanitary
inspection fees
Secretarys
/Certification fees
6
SERVICE FEES
Full-cost recovery
na
Full- cost
recovery
Cost of issuing
na
Full-cost recovery
Cost of issuing
na
na
Cost of issuing
and inspection
Cost of issuing
na
na
na
na
na
na
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D.
Ferry rentals
Fishery rentals
Market fees
Mineral lands rental
Occupation fee on
mining claims
CHARGES
Full-cost recovery
na
na
na
na
na
na
na
na
na
na
Lease period
na
Full-cost recovery
Full-cost recovery
na
Tuition fees
Full-cost recovery
na
Medical/dental fees
Full-cost recovery
na
Recreational fees
Full-cost recovery
na
Parking charges
Public utility charges
(terminal,
waterworks,
communications,
power, transport, etc)
Public restrooms
Rental of real
property/equipments
of LGU
Rental of cemetery
lots and
niches/columbary
Slaughter & corral
fees
Toll fees
na
na
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Provincial Sharing
Province
35%
City
Municipality
40%
Barangay 30%
Barangay
70%
25%
SEF
City Sharing
Province
100%
City 100%
Special Levy
Tax
Tax on Sand,
Gravel & other
Quarry
Resources
Provincial Sharing
Province
Amusement Tax
30%
Component city/
Highly urbanized
municipality 30%
Barangay
Tax
City Sharing
40%
city
Barangay 40%
Provincial Sharing
Province
50%
60%
City Sharing
City
100%
Municipality 50%
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Amusement Tax
Tax subject: patrons of shows and entertainment activities; collected and
remitted by proprietors, lessees and operators
Tax rate:
- Not to exceed 10% of paid admission fees
- No admission fees, no tax
Exemptions: operas, concerts, dramas, recitals, painting and art exhibitions,
flower shows, musical and literary presentations except rock and similar
concerts
If with branch, sales is recorded at branch and tax accrues to LGU where
branch is located
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It is desirable to
o can raise sufficient revenues to more than cover the cost of collecting them
o contribute a substantial portion of the cost of services financed by local
governments
Taxes with relatively low yields may be imposed if these are used to correct market
distortions since low yielding taxes tend to:
o dissipate collection efforts
o increase administrative costs
Tax Elasticity is formally defined as the percentage change in tax yield over a given
period of time to the percentage change in GNP, income or tax base.
Simply put, it is the ability of the tax to keep up with the increase in tax bases.
It has two dimensions:
o growth of the potential tax base, and
o ease with which the tax exploits that growth
Equity
The second criterion is to look at taxes from the point of view of fairness. Two (2)
approaches are used to determine if a tax is fair or not.
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Economic Efficiency
Taxes, in general, influence the decisions of individuals to work, save, consume and invest.
From the point of view of economic efficiency, we want taxes that are non-distortionary or
neutral with respect to these decisions.
Taxes should not be too high to discourage investments nor too low to encourage diseconomies.
Administrative Feasibility
There are significant costs associated with administering the tax system. The administrative
cost of running a tax system depends on a number of factors like:
o kinds of records that need to be maintained
o complexity of the tax structure in terms of number of rates, exemptions, special
provisions
Taxes vary in the amount of time and money involved in assessing and collecting them
compared to the yield. The best scenario would be to collect taxes with minimal administrative
costs.
Political Acceptability
No tax is popular. Some taxes, however, are more unpopular than others. Political will is
needed to:
o impose taxes,
o determine a rate structure,
o decide who should pay and how they are assessed,
o collect taxes physically, and
o enforce sanctions against delinquents.
19
Taxes and charges are vulnerable politically if they require rate adjustments to maintain or
increase their real value.
The only way to make taxes politically acceptable is to establish a strong connection
between the taxes collected and the services provided.
20
rate of imposition
tax subjects
penalty provisions and fines (this can almost be double the original tax to be paid and can
serve as a deterrent for would-be tax delinquent)
grant of tax relief (discounts for prompt payment, condonation of interests, deferred
payment schemes, etc.)
Deciding which provision to retain, revise, delete and add is not a mechanical act on the part of
the LGU. Having a long list of fees and charges may lull local government officials into
thinking that there is a sufficient source of local revenues when in fact majority in the long list of
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fees and charges may actually be yielding very little by way of actual revenues. A little
arithmetic may show that the cost of collecting some fees and charges may be higher than the
actual revenue yield. As noted earlier, it might be prudent for the LGU to concentrate their effort
on the collection of taxes, fees and charges with the highest yield.
The amount of fees to be charged will also need to be studied. Under certain instances, the rates
should reflect the development policy of the LGU. As a general practice, LGUs charge 100 to
1,000 times more for LCEs permit of golf courses than they would other types of businesses.
This is because golf courses carry with them an environmental cost.
Given the above, the crafting of the local revenue code should be a result of a deliberate study of
the LGUs current and projected financial position, development priorities, and administrative
capability. Efforts to pursue local revenue generating initiatives must be anchored on a clearly
defined and community-owned development vision to promote and accelerate meaningful local
economic development.
With a carefully crafted Local Revenue Code, LGUs can look forward to having a landmark
legislation that can provide the LGU with the means to attain a measure of financial autonomy.
In updating the LGUs present tax ordinance or local revenue code, legal provisions of the 1991
LGC, its Implementing Rules and Regulations and other issuances will have to be considered.
Since development and its rewards are not free, LGUs need to enhance its local revenue and
resource generation efforts by exercising their taxing, regulatory and corporate powers to be able
to underwrite the cost of development at the same time equitably distribute the tax burden. A
regular updating and rationalizing of the Local Revenue Code is one potent too for local
development.
Table 5: GUIDE FOR UPDATING THE LGU REVENUE CODE
AREA OF CONCERN
Definitions and Construction of
Provisions
REMARKS
Definitions are taken from:
LAND-BASED TAXES
Basic Real Property Tax and SEF
Imposition of Fine
23
25
Sec 138 - LGC and Art 227 - IRR allow a rate of not
more than 15% of market value in the locality per
cubic meter.
The Sanggunian Bayan may opt to set a rate lower
than 15 %.
Sec 139 - LGC allows for a maximum rate of
P300.00 annually.
26
Tax on Peddlers (See Annex B, Excerpt Section 143 of the LGC provides for the maximum
10)
rate of P75.00 for cities and P50.00 for
municipalities. However, LGUs may opt to use a
schedule based on means of transport as classified
under the LTC, as follows:
Peddlers of any article or merchandise carried in
trucks of any other motor vehicle.
Peddlers of any article or merchandise carried in a
motorized bicycle, tricycle, or other similar
motorized vehicle other than those specified in (a)
above.
Peddlers of any article or merchandise carried in a
cart, caretela or other vehicle drawn by animals.
Peddlers of any article or merchandise carried on
bicycle, pedicab, or other similar vehicle.
P480.00
P240.00
10
28
Mayors Permit
Rate of Imposition
Form of Imposition
11
30
31
Since the revenue-raising powers of LGUs authorized under the Code are not self-executory, the
Local Sanggunians as the local taxing authority must enact the needed enabling ordinances.
TAX CODIFICATION
Tax Codification is the process of compiling all tax and revenue ordinances of a local
government units and arranging them systematically into chapters, articles, sections and
subsections.
The output of a tax codification project is a Local Revenue Code. The Code governs the
imposition, assessment and collection of all taxes, fees and charges within its territorial
jurisdiction.
Tax Codification is important because:
The enactment of the LGC has substantially altered the revenue-raising powers of the
LGU. However, to be able to levy and collect the authorized impositions under the Code,
the LGU must pass a tax ordinance containing the rates and base of imposition, time and
manner of collection and other administrative provisions to effectively implement the
ordinance.
A codified revenue ordinance serves as a guide and a handy reference for local officials
and taxpayers. The ordinance also provides the legal basis for the collection of taxes,
fees, and charges imposed by the local government.
Step 2.
Step 3.
List all revenue ordinances chronologically, that is, from the earliest to latest
enactments in a tally sheet. The listing should show in separate columns the
following information:
Ordinance number
Date enacted
Subject summary
Duplicate another
Step 5.
Step 6.
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In terms of the language of the ordinance, the author12 states that this should be
simple, brief, clear and precise. He provides the following writing tips:
Use the present tense and indicative mood. The present tense is more
understandable and requires fewer words. For example, dont say, if any
person shall violate this ordinance he shall be fines. Say, Any person
who violates this ordinance shall be fined. Write, If it appears instead
of If it shall appear and If it is necessary instead of if it shall be
necessary.
One verb should be used to direct a legal action. It is not a good practice
to use two verbs in place of one, like is authorized and empowered to do
a particular act.
The dual verbs would create confusion since it can be construed as
mandatory or directory.
12
Taken from book: Juan F. Rivera, How to Codify Ordinances Do it Yourself, 1979
34
In the future, should there be a need to add new sections at the end of
an article, what needs to be done is merely to continue with the next
arabic number. For example: If the last section is 1A.05, then the new
section is numbered, 1A.06.
To add a new article with new sections under a chapter, designate the
new article with the next alphabet immediately following the last letter
and start section number with .01
Step 7.
Consolidate various outputs to produce the draft Local Revenue Code (refer to
your copy of the MTP Sample Model Revenue Code).
Step 8.
Following the outline of the model local revenue code provided, below are the basic guidelines
in preparing the chapters, articles, and sections:
35
REMARKS
Each chapter must bear its own title descriptive of the subject
covered by it.
It is subdivided into sections. Whenever sections pertain to one
subject they can be grouped together under one article and given the
appropriate caption.
Article
Definitions
Imposition of a tax or free
Exemption
Time of payment
Surcharge for late payment
Administrative provisions
Interest on unpaid tax, fee or charge
The words defined in this section refer to those that are used and
have meanings applicable only in a particular chapter or article.
A word must be defined if it used in a sense other than its dictionary
meaning or if it is used in the sense of several dictionary meanings.
Definitions are placed at the beginning of a chapter or article.
Words defined under Chapter 1, Article B are those that used and
carry the same meaning throughout the Code.
36
37
Time of Payment
Administrative Provisions
The amount of surcharge may vary according to the type of tax, fee
or charge.
This Section contains provisions which are relevant to the
administration or implementation of a tax, fee or charge.
This Section may include steps involved in, and requirements for,
the payment of a tax or fee, as well as procedures in monitoring the
payment of the impositions, mechanisms to enforce collection of the
tax, etc.
A general provision on the imposition of interest is provided in the
LGC at a rate not exceeding two percent (2%) per month of the
unpaid tax, fee or charge, including surcharges, until such
amount is fully paid but not to exceed thirty six (36) months.
38
This rate applies if the Revenue Code does not provide the rate of
interest for any specific impositions.
This Section is included in the Article only if the LGU deems it
necessary to charge an interest on unpaid taxes, fees and charges.
The amount of interest may be uniform or may vary according to the
type of tax, fee or charge subject to the above-mentioned limitations.
Since the LGC allows the LGUs to identify the services and functions for which corresponding
fees and charges may be levied, below is a list of some such fees and charges being imposed by
other local government units.
Table 7: FEES AND CHARGES LGUs MAY IMPOSE
Regulatory Fees (Construction)
Building Permit
Electrical Inspection
Fire Certification
Mechanical Inspection
Occupancy Permit
Sanitary Permit
Demolition Permit
Electrical Permit
Inspection Fees
Mechanical Permit
Plumbing Permit
Regulatory Fees (Business)
Agricultural Machinery
Other Heavy Equipment
Cart/Sledge Registration
Cockfights
Film-Making
Gaffers, Referees, etc.
Mayors Permit
Mining Claims
Parades
Sanitary Inspection
Tricycle/Pedicab Operation
Tricycle Franchising
Weights and Measures
Bicycle Permit
Boats Permit
Caretela & Calesa Registration
Cockpits
Fishing
Hawkers
Mineral Lands
Occupation Fees
Professional Fees
Storage of Flammable & Combustible
Material
Video Tape Rental
39
Garbage Collection
Hospital Fees
Parking Fees
Secretarys Certification
Terminal Fee
Towing Charges
Health Services
Overnight Parking
Physical Examination & Medical
Certificates
Toll Fees or Charges
Traffic Violations
Tuition Fees
40
As required by the Local Government Code, the draft Revenue Code needs to be legally enacted
through a legislative act of the Sanggunian and approved by the Local Chief Executive.
Below are the processes involved in said enactment for cities and municipalities.
FOR CITIES
Step 1
Filing and
Numbering
Step 2
First Reading
Step 3
Publication,
Posting and
Notification
Step 4
Public
Hearings
Step 6
Third and Final
Reading
Step 7
Approval
a. Within ten (10) days after the approval of the Revenue Code,
a certified true copy shall be published in full for three (3)
consecutive days in a newspaper of local circulation.
b. In cases where there are no newspapers of local circulation,
the same may be posted in at least two (2) conspicuous and
publicly accessible places.
Step 9
Effectivity
Step10
Appeal on Legality
43
Step 2
First Reading
a.
Step 3
Publication,
Posting and
Notification
Step 4
Public
Hearings
Step 6
Third and Final
Reading
Step 7
Approval
Step 9
Publication or
Posting of
Approved
Ordinance
a. Within ten (10) days after the approval of the Revenue Code,
a certified true copy of the ordinance shall be published in
full for three (3) consecutive days in a newspaper of local
circulation.
c. In cases where there are no newspapers of local circulation,
the same may be posted in at least two (2) conspicuous and
publicly accessible places within the territorial jurisdiction of
the LGU.
Step10
Appeal on Legality
47
SOURCES OF INFORMATION:
1.
2.
3.
Local Government Code of 1991 and Its Implementing Rules and Regulations
4.
5.
6.
7.
8.
9.
48
Aeronautical Engineering
Architecture
Chemistry
Criminology
Dentistry
Dietician
Electronics & Communications
Forestry
Geology
Interior Design
Librarian
Marine Engine Officer
Master Plumbing
Metallurgical Engineering
Mining Engineering
Marine Engineering
Nutritionist
Pharmacist
Physical Therapy
Sanitary Engineering
49