STEPS IN THE ENACTMENT OF A TAX ORDINANCE OR REVENUE

MEASURE

1. Filing of Draft Code

2. Publication for 3 consecutive days in a newspaper of local circulation/posting

simultaneously in 4 conspicuous public 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 of notices/last day of
publication/last day of posting, whichever is later [Art 276 (b) (3)]

5. Sangguniang Committee Report, SB deliberations, approval (Internal Rules of

SB).

6. LCE approval. [Sec. 54]

7. Submission of an approved Code to the Sangguniang Panlalawigan, within 3

days after approval [Sec.56]

8. Effectivity. Ten 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 following at the beginning of the next quarter and
taxes, fees, and charges due shall begin to accrue therefrom. [Sec. 59/Art. 276]

9. Publication of certified copies of Code for 3 consecutive days in a newspaper of

local Circulation/posting in at least 2 conspicuous or publicly accessible places.
Within 10 days after approval. [Sec.188]

10. Copies furnished local treasurer for public dissemination [Sec. 189]

11. Posting for a minimum period of three (3) consecutive weeks and publication in a
newspaper of general circulation where available.

12. Transmittal of official copies to the Chief Executive Officer of the Official Gazette
[Section 511 ©] *
*Ordinances with penal sanction