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FINALS 03.05 - ENACTMENT OF TAX ORDINANCES & OTHER REVENUE MEASURES,…

- - - - APPEAL TO SOJ
        30D-EFFECT
        SECTION 187. XXX
        Provided, further, That any question on the constitutionality or legality of tax ordinances or revenue measures may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice...
        
        IMMEDIATELY EXECUTORY
        ACCRUAL OF TAX
        Provided, however, That such appeal shall not have the effect of suspending the effectivity of the ordinance and the accrual and payment of the tax, fee, or charge levied therein:
        
        SOJ DECIDES
        60D-RECEIPT
        ...who shall render a decision within sixty (60) days from the date of receipt of the appeal:
        
        30D-RECEIPT/LAPSE -> APPEAL TO COURT
        Provided, finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction.
        
        MR SUPERFLUOUS
        Filing a motion for reconsideration of an adverse decision of the Secretary of Justice is not permitted. This is evident from the wordings of Section 187 “[t]hat within thirty (30) days after receipt of the decision, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction,” thus indicating that the filing of a motion for reconsideration is ineffectual, if not superfluous. Alta Vista Golf & Country Club v. City of Cebu G.R. No. 180235, Jan. 20, 2016, 781 SCRA 335
        
        PRESCRIPTION CONTINUES
        ○ It does not suspend, therefore, the running of the prescriptive period to appeal to a court of competent jurisdiction.
        
        APPEAL TO CA
        EN BANC!
        The determination by the Secretary of Justice of the constitutionality or legality of a local tax ordinance involves an exercise of quasi-judicial power. Thus, when the RTC entertains an appeal from a decision of the Secretary of Justice involving the constitutionality or legality of a tax ordinance, it does so in the exercise of its appellate jurisdiction, not original jurisdiction. De Lima v. City of Manila, G.R. No. 222886, Oct. 17, 2018, 883 SCRA 618, 634-642
        From an adverse decision by the RTC, where does the appeal go next? To the CTA in En Banc, because this is an appeal of a decision rendered by the RTC in the exercise of its appellate jurisdiction. If it had been its original jurisdiction, it would have been with the CTA in Division.
        
        NOT IN DIVISION
      - CA EN BANC
        SOJ
    - - NO NEWSPAPERS -> 2 PLACES THAT ARE:
        
        CONSPICUOUS
        
        PUBLICLY ACCESSIBLE
        Provided, however, That in provinces, cities and municipalities where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places.
  - - - PUBLIC NOTICE: 10D-FILE WITHIN
        
        3 CONSECUTIVE DAYS
        
        NEWSPAPER
        a. LOCAL CIRCULATION
        b. IF NO NP -> 4 CONSPI PLACES
        -WITHIN TJ
        (1) Within ten (10) days from filing of any proposed tax ordinance or revenue measure, the same shall first be published for three (3) consecutive days in a newspaper of local circulation or shall be posted simultaneously in at least four (4) conspicuous public places within the territorial jurisdiction of the LGU concerned.
        
        WRITTEN NOTICES + COPY -> INT. PARTIES
        (OPERATING/BUSINESS WITHIN TJ)
        (2) In addition to the requirement for publication or posting, the sanggunian concerned shall cause the sending of written notices of the proposed ordinance, enclosing a copy thereof, to the interested or affected parties operating or doing business within the territorial jurisdiction of the LGU concerned.
        
        STATE:
        DATE + VENUE OF HEARING
        NOT EARLIER THAN 10 DAYS-SEND OUT
        (3) The notice or notices shall specify the date or dates and venue of the public hearing or hearing. The initial public hearing shall be held not earlier than ten (10) days from the SENDING OUT OF notice or notices, or the last day of publication, or date of posting thereof, whichever is later.
        
        OPP TO BE HEARD
        
        ALL ISSUES
        a. FOR/AGAINST
        (4) At the public hearing or hearings, all affected or interested parties shall be accorded an opportunity to appear and present or express their views, comments and recommendations,
        and
        such public hearing or hearings shall continue until ALL issues have been presented and fully deliberated upon and/or consensus is obtained, whether for or against the enactment of the proposed tax ordinance or revenue measure.
        
        MERE OPPORTUNITY TO OPPOSE
        NOT BOUND TO VIEWS
        Public hearing:
        -Stakeholders have
        opportunity to oppose
        NOTE: Hagonoy
        SC: All that is necessary
        is to give an opportunity.
        -LGU NOT bound to
        views of stakeholders
        
        DID NOT CONDUCT PUBLIC HEARING
        (STRONG ALLEGATION)
        However, an allegation that the LGU did not conduct a public hearing (is a strong allegation that) must be supported by evidence. Otherwise, the presumption of validity applies to the ordinance even if the LGU itself has no evidence that it did conduct a public hearing. Figuerres v. CA, G.R. No. 119172, March 25, 1999, cited in Reyes v. Court of Appeals, G.R. No. 118233 (Resolution), Dec. 10, 1999, 378 Phil. 232
        
        MINUTES
        (5) The secretary of the sanggunian concerned shall prepare the minutes of such public hearing and shall attach to the minutes the position papers, memoranda, and other documents submitted by those who participated.
      - NO PUBLIC HEARING = NO ORDI
        (c) No tax ordinance or revenue measure shall be enacted or approved in the absence of a public hearing duly conducted in the manner provided in this Article.
- - - - YEAR-ORDER
        All tax ordinances or revenue measures shall be numbered consecutively throughout the calendar year and continuously from year to year, using the last two (2) digits of the calendar year in which it is enacted, followed by denominated number.
        
        92-001
        92-002
        For example, an ordinance is passed in January, 1992, and it is the first ordinance for that year. The ordinance shall be denominated and numbered as Tax Ordinance No. 92-001. The next shall be Tax Ordinance No. 92-002, Tax Ordinance No. 92-003, and so forth.
  - - - NO PUBLIC HEARING = NO ORDI
        (c) No tax ordinance or revenue measure shall be enacted or approved in the absence of a public hearing duly conducted in the manner provided in this Article.
      - PUBLIC NOTICE: 10D-FILE WITHIN
        
        3 CONSECUTIVE DAYS
        
        NEWSPAPER
        a. LOCAL CIRCULATION
        b. IF NO NP -> 4 CONSPI PLACES
        -WITHIN TJ
        (1) Within ten (10) days from filing of any proposed tax ordinance or revenue measure, the same shall first be published for three (3) consecutive days in a newspaper of local circulation or shall be posted simultaneously in at least four (4) conspicuous public places within the territorial jurisdiction of the LGU concerned.
        
        WRITTEN NOTICES + COPY -> INT PARTIES
        (OPERATING/BUSINESS WITHIN TJ)
        (2) In addition to the requirement for publication or posting, the sanggunian concerned shall cause the sending of written notices of the proposed ordinance, enclosing a copy thereof, to the interested or affected parties operating or doing business within the territorial jurisdiction of the LGU concerned.
        
        STATE:
        DATE + VENUE OF HEARING
        NOT EARLIER THAN 10 DAYS-SEND OUT
        (3) The notice or notices shall specify the date or dates and venue of the public hearing or hearing. The initial public hearing shall be held not earlier than ten (10) days from the SENDING OUT OF notice or notices, or the last day of publication, or date of posting thereof, whichever is later.
        
        OPP TO BE HEARD
        
        ALL ISSUES
        a. FOR/AGAINST
        (4) At the public hearing or hearings, all affected or interested parties shall be accorded an opportunity to appear and present or express their views, comments and recommendations,
        and
        such public hearing or hearings shall continue until ALL issues have been presented and fully deliberated upon and/or consensus is obtained, whether for or against the enactment of the proposed tax ordinance or revenue measure.
        
        MINUTES
        (5) The secretary of the sanggunian concerned shall prepare the minutes of such public hearing and shall attach to the minutes the position papers, memoranda, and other documents submitted by those who participated.