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Tuesday, April 12, 2005
Tax code 'incomplete', wasn't an ordinance
By Aurea A. Gerundio
AS FAR as the City Legal Office (CLO) is concerned, there was no such thing as the revised Revenue Code of Davao City because what the City Council submitted to the executive department to study for approval was "incomplete".
"The submitted copy of the ordinance is reduced to the category of a draft ordinance. It was not a complete document so there is nothing to veto and nothing to approve," Quitain told reporters.
In the legal opinion by City Attorney Melchor V. Quitain, a copy of which was obtained by Sun.Star, it was stated that "an ordinance, which is lacking in pages especially that page declaring the ordinance as having been enacted by the legislative branch of the local government in a session duly assembled and where a quorum was had, is no ordinance at all."
Quitain said page one and nine of the proposed ordinance is missing.
"An examination of the copy showed that pages nine and 11 are identical copies having exactly the same contents to the last punctuation mark. It is obvious and beyond doubt that there exists another page nine that is separate and distinct from the page nine appended to the subject ordinance. This is so because when correlated with the succeeding page 10, there is an abrupt disruption of idea. In other words, the last phrases on page nine do not jibe or dovetail with the first phrases on page 10," Quitain said.
Quitain said the proposed ordinance was already returned earlier to the Council for the same error.
"Sad to state, the copy of the ordinance submitted for the second time to the executive branch on April 1 was likewise not complete iin all particulars. There were missing pages," Quitain said.
Consistent with the stand that an ordinance lacking in pages is no ordinance at all, Quitain reiterated that there is nothing the city mayor can officially review and act upon.
"I will reserve my comments whether there are other legal flaws until a complete copy of the ordinance be submitted to us, " Quitain said.
Councilor Jesus A. Zozobrado Jr. said he already expected that the amended tax code would be returned to the City Council.
Zozobrado said he earlier sent a letter to the offices of Vice Mayor Luis C. Bonguyan, majority floor leader Victorio S. Advincula Sr. and Councilor Diosdado A. Mahipus Sr., who is chair of the committee on finance, ways and means, regarding the request for review of the new code before submitting it to the executive department.
In his letter dated March 3, Zozobrado pointed out the illegitimacy of deputizing the Davao City Water District (DCWD) to collect the proposed garbage collection fee.
Zozobrado said the Local Government Code provides that only the City Treasurer's Office and the treasurer's office in the barangay level are authorized to collect any government fees.
"I am very willing to help fine-tune the proposed Local Revenue Code to make it acceptable and legal," Zozobrado said, adding that there are several rates in the amended tax code that the council added but were not recommended by the executive branch.
Zozobrado pointed out the imposition of annual parking fees, which is not included in the original recommendation by the executive branch.
"Ang sa executive branch, every time mag-park lang may fee. But the council added the collection of annual parking fee. Unsaon na lang kung dili ka mag-park, nagbayad gihapon ka (What if you are not going to park, you'll still pay)?" Zozobrado said.
Zozobrado said the council really has to take a thorough look into the proposed amendments in the tax code.
"I don't think the City Council will have the temerity to override the decision of the executive branch especially if the City Mayor is right in his decision," Zozobrado said.
As this developed, Mahipus said he would take the initiative to file a motion to recall the proposed ordinance approving the amendments in the tax code during the City Council's regular session Tuesday.
Mahipus admitted there are certain provisions in the proposed ordinance that has to be removed and amended.
"As chairperson of the committee on finance, I take it upon myself to monitor the changes in the tax code," said Mahipus, who already started going over reviewing the proposed ordinance Monday although he claimed that he has not yet received a copy of the legal opinion.
Mahipus said the proposal to deputize the DCWD to collect garbage collection fee from every household should be removed after the DCWD reportedly refused to manage the collection.
"I do not exactly know their reason because they discussed the matter with the City Administrator.
Perhaps, they were pressured because of the issues that had been coming out already about the plan to deputize them to collect," Mahipus said.
Mahipus guaranteed that the council will thoroughly review and fine-tune the proposed ordinance and passed it again to the executive department for approval.
For Bisaya stories from Davao. Click here. (April 12, 2005 issue)
Write letter to the editor.Click here.
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