Saturday, December 20, 2008 San Simon tax ordinance By Chris Navarro
CITY OF SAN FERNANDO -- The Provincial Board (PB) has returned to the Municipal Council of San Simon a resolution enacting its revised revenue code.
PB Secretary Luis Rivera said: "Minutes of the regular session of the Municipal Council of San Simon held on October 30, 2008 and November 3, 2008 show that the subject ordinance has been approved only on second reading."
Your attention is invited to Article 107, paragraphs “C” and “D” of the Rules and Regulations Implementing the Local Government Code of 1991 which state that “A resolution shall be enacted in the same manner prescribed for an ordinance, except that it needs to go through a third reading for final consideration, unless decided otherwise by a majority of all the Sanggunian members," Rivera said.
He added that no ordinance or resolution shall be considered on second reading in any regular meeting unless it has been reported out by the proper committees to which it was referred or certified as urgent by the local chief executive.
Based on this premise, San Simon's tax ordinance cannot be subjected for review by the PB for being "premature."
"There being no showing that the proper committee or the local chief executive certified the urgency of its passage, it is most respectfully submitted that Tax Ordinance No. 08-001 is invalid for the above procedural infirmity," Assistant Provincial Legal Officer Catherine Mesuelo told the PB.
Mesuelo cited a letter sent by Vice-Mayor David Dalisay, which stated that written notices were sent to a "selected few only" and not to all interested and affected parties operating or doing business within the territorial jurisdiction of the municipality of San Simon pursuant to Article 276, Paragraph (b) of the Implementing Rules and Regulation (IRR) of the Local Government Code of 1991.
Dalisay alleged that the tax ordnance was passed for second reading "without his knowledge," adding that two sessions were held on November 3, which he presided, and another by Councilor Romannuel Santos.
After adjourning the session, Santos, together with his fellow councilors, held a "special session" to pass the ordinance, where it was reported that some important legal procedures regarding the ordinance were not observed, he added.
But in an earlier interview, Santos said there is no need to conduct another public hearing since one public hearing is enough.
He said he merely presided over the Municipal Council's session after the presiding officer allegedly "walked out." This was, however, denied by Dalisay.
According to Dalisay, he adjourned the session but Santos continued it after he left the session hall.
Business groups here are opposing the revision of the tax ordinance as this will be an additional burden to small and medium enterprises, investors and taxpayers.
