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CITY OF MASBATE
City Hall Compound, Masbate City
COMMITTEE REPORT
Re: Review of the Barangay Tax Ordinance of Barangay Pating, Masbate City
Committee on Ways and Means conducted Committee Hearing on January 26, 2018 @
10:00 am at Legislative Hall, Masbate City. Present during the hearing were the
Barangay Officials and Officers of the sanggunian barangay of Pating, this City, members
of the Committee including the Secretariat.
FINDINGS/ COMMENTS:
1. The authority to levy taxes and other impositions is anchored on Section 152,
Article IV of RA 7160 (a-d). The general provision of taxation should be
prospective neither retrospective;
3. However, upon evaluation made by the Committee, said barangay has not
complied with Sections 186 & 187 of the Local Government Code,
emphasizing the necessity to conduct a public hearing prior to enactment of
tax ordinance, authorizing the impositions and collection of such new taxes,
fees and charges. Hence, the Committee reminded the Barangay Council of
Pating in attendance of the important provisions above mentioned pertaining
to the Procedure for Approval and Effectivity of Tax Ordinances and Revenue
Measures; Mandatory Public Hearings; and
RECOMMENDATION:
In view of the findings of the Committee, the said Tax Ordinance No. 01 of
Barangay Pating is hereby declared as invalid considering that the ordinance levying
taxes, fees or charges was enacted prior to a public hearing conducted for the purpose.
Hence, it is hereby recommended by the Committee to strictly OBSERVE the provisions
of Section 186 & 187 of the Local Government Code of 1991 be followed, to wit:
Barangay Pating shall conduct a public hearing prior to the enactment of tax
ordinance authorizing the imposition, collection of new taxes, fees and charges.
ALLAN T. LIM
Vice Chairperson
Members: