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PRESIDENTIAL DECREE NO. 145
PRESIDENTIAL DECREE NO. 145 -
AMENDING THE PENULTIMATE AND ULTIMATE PARAGRAPHS OF Section 2 OF
REPUBLIC ACT NO. 2264, OTHERWISE KNOWN AS "THE LOCAL AUTONOMY ACT"
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WHEREAS,
Section 2 of Republic Act No. 2264, otherwise known as "The Local
Autonomy Act," vests in the Secretary of Finance the authority to
suspend the effectivity of any local tax ordinance within one hundred
twenty days after its passage, if, in his opinion, the tax or fee
therein levied or imposed is unjust, excessive, oppressive, or
confiscatory;chanroblesvirtualawlibrary
WHEREAS, experience has shown that due to certain defects ambiguities
in the existing law, the authority of the Secretary of Finance to
suspend local tax ordinances cannot be effectively and judiciously
exercised, thereby nullifying the intent of the law to protect
taxpayers adversely affected and the public in general against the
detrimental effects of unjust taxation;chanroblesvirtualawlibrary
WHEREAS, it has become imperative and necessary to amend the existing
provisions of law in order to ensure the sound and lawful exercise of
the local taxing powers; chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me by the Constitution as
Commander-in-Chief of all the Armed Forces of the Philippines, and
pursuant to Proclamation No. 1081, dated September 21, 1972, and
General Order No. 1 dated September 22, 1972, as amended, and
Proclamation No. 1103 dated January 17, 1973, do hereby decree that the
penultimate and ultimate paragraphs of Section 2 of Republic Act No.
2264 be amended, as they are hereby amended, to read as follows:cralaw:red
"A tax ordinance shall go into effect on the fifteenth day after its
passage, unless the ordinance shall provide otherwise: Provided,
however, That the Secretary of Finance shall have authority to suspend
the effectivity of any ordinance within one hundred and twenty days
after receipt by him of a copy thereof, if, in his opinion, the tax or
fee therein levied or imposed is unjust, excessive, oppressive or
confiscatory, or when it is contrary to declared national economy
policy, and when the said secretary exercises this authority the
effectivity of such ordinance shall be suspended, either in part or as
a whole, for a period of thirty days within which period the local
legislative body may either modify the tax ordinance to meet the
objections thereto, or file an appeal with a court of competent
jurisdiction; otherwise, the tax ordinance or the part or parts thereof
declared suspended, shall be considered as revoked. Thereafter, the
local legislative body may not reimpose the same tax or fee until such
time as the grounds for the suspension thereof shall have ceased to
exist. chanroblesvirtualawlibrary
"Certified true copies of all city, municipal and municipal district
tax ordinances shall be furnished the secretary of finance by the
respective city, municipal or municipal district council, within ten
days after receipt by him, the secretary of finance takes no action,
the said ordinance shall remain in force.
"A formal protest may be filed within one hundred and twenty days after
the passage of the tax ordinance; Provided, however, That the secretary
of finance shall have sixty days, after receipt of the protest, to
decide the same. chanroblesvirtualawlibrary
"If the decision of the secretary suspends in part or in full the tax
ordinance protested, the local legislative body, within thirty days
after receipt thereof, may either modify the ordinance in accordance
with the decision of the secretary of finance or exercise the right to
appeal to the court, otherwise, said decision shall become final.
"Any tax or fee paid pursuant to a suspended ordinance or part thereof
and/or during the pendency of an appeal in court shall be considered as
having been paid under protest until final resolution of the issues
raised.
"The secretary of finance is hereby ordered to promulgate the rules and
regulations implementing the provisions of this decree."
This Decree shall form part of the laws of the land and shall take
effect immediately. All laws, orders, rules and regulations or parts
thereof inconsistent with any of the provisions of this Decree are
hereby repealed or modified accordingly.
Done in the City of Manila,
this 8th day of March, in the year of Our Lord, nineteen hundred and
seventy-three.
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Since 19.07.98
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