Procedures for Enactment of the

Local Revenue Code

PROCEDURES FOR ENACTING THE
LOCAL REVENUE CODE
1. Filing of Draft Code
2. Publication for 3 consecutive days in newspaper of local
circulation/posting simultaneously in 4 conspicuous
places. Within 10 days from date of filing (Art. 276 (b) 1)
3. Sending of written notices of proposed ordinance,
including copy thereof, to interested or affected parties
in the LGU (Art. 276 (b)2)
4. Public hearings not earlier than 10 days from sending
out notices/last day of publication/last days of posting,
whichever is later (Art. 276 (b)3)
5. Sanggunian Committee Report, SP deliberations,
approval, internal rules of SP.
6. LCE Approval (Section 54)
7. Submission of Approved Code to Sangguniang
Panlalawigan within 3 days after approval (Section 56)
8. Effectivity – 10 days after posting, unless otherwise
stated in the ordinance. In case the effectivity falls on
any other date than the beginning of the quarter, the
same shall be considered as falling at the beginning of
the next quarter and taxes, fees and charges due shall
begin to accrue therefrom.
9. Publication of certified copies of code 3 consecutive
days in a newspaper of local circulations/posting in at
least 2 conspicuous publicly accessible places. Within 10
days after approval (Section 88)
10. Copies furnished local treasurer for public dissemination
(Section 189)
11. Posting for a minimum period of 3 consecutive weeks
the publication of certified copies.
12. Transmittal of official copies to Chief Executive Office
for the Official Gazette (Section 5 c)
Dir. Lito Pardo
0917-8171799
lito.pardo@gmail.com

Jun Sayson
0921-3265546
jrd_sayson@yahoo.com.ph