A
collection of Philippine laws, statutes and codes
not
included or cited in the main
indices
of
the
Chan Robles Virtual Law Library
PRESIDENTIAL DECREE NO. 509
PRESIDENTIAL DECREE NO. 509 -
CREATING A LOCAL TAX ORDINANCE ADVISORY BOARD IN THE OFFICE OF THE
SECRETARY OF FINANCE, DEFINING ITS FUNCTIONS, PRESCRIBING CERTAIN
GUIDELINES FOR THE STAFFING THEREOF AND APPROPRIATING FUNDS THEREFOR,
FURTHER AMENDING FOR THE PURPOSE PRESIDENTIAL DECREE NO. 231, AS
AMENDED BY PRESIDENTIAL DECREE NO. 426
|
chanroblesvirtualawlibrary
WHEREAS,
under the amendatory Presidential Decree No. 426, all existing tax
ordinances of provinces, cities, municipalities and barrios shall be
deemed ipso facto nullified on June 30, 1974 and that the said tax
ordinances will be revised or changed entirely to conform with the
provisions of the Local Tax Code as amended;chanroblesvirtualawlibrary
WHEREAS, there is an urgent need for a highly qualified and competent
body to assist the Secretary of Finance in the review of the new or
revised ordinances; and to handle or decide cases of protests or
complaints of taxpayers, requests for advice, proper interpretation of
certain codal provisions and other related matters;chanroblesvirtualawlibrary
NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,
by virtue of the powers vested in me under the Constitution, do hereby
decree and order the following as part of the law of the land:cralaw:red
Section 1. A new Section to be known as Section 65-A
is hereby inserted after Section 65 of the Local Tax Code, as amended,
to read as follows:cralaw:red
"Sec. 65-A. (a) Local Tax Ordinance Advisory Board
and Staff— Composition and Functions — To assist the Secretary of
Finance in the review of ordinances, disposition of protests,
complaints or appeal from the taxpaying public as well as requests for
advice or opinion from local officials, there is hereby created in the
Office of the Secretary (Local Government Service) a Local Tax
Ordinance Advisory Board and Staff to be composed of the following:cralaw:red
POSITION ANNUAL SALARY
"(1) One (1) Chief Local Tax Adviser at P17,400
per annum P17,400
"(2) Four (4) Local Tax Advisers, each at P16,200
per annum 64,800
"(3) One (1) Board Secretary at P9,600
per annum 9,600
"(4) One (1) Senior Statistician at P8,400
per annum 8,400
"(5) Four (4) Board Stenographers, each at P6,600
per annum 26,400
"(6) Three (3) Records and Docket Clerks,
each at P4,800 per annum 14,400
"(7) One (1) Duplicating Machine Operator,
at P3,720 per annum
3,720
and such other technical positions as the Secretary of Finance may deem
necessary for the efficient functioning of the Board, which shall
hereafter be included in the corresponding General Appropriations
Decree.
"(b) Appointment and Qualifications of personnel. —
The Secretary of Finance shall appoint the personnel of the Local Tax
Ordinance Advisory Board and its staff.
"Any provision of law to the contrary notwithstanding, appointments to
the positions of Chief Local Tax Adviser, Local Tax Adviser and Board
Secretary shall be exempt from the requirements and restrictions of the
Civil Service Law, rules and regulations as well as those pertaining to
the position-item classification and salary standardization: Provided,
That any government retiree may be appointed to the position of Chief
Local Tax Adviser of Local Tax Adviser created herein, and upon his
appointment he shall not be required to refund or reimburse any
retirement pay or gratuity received from the government nor shall any
pension or annuity to which he is entitled be suspended or reduced on
account of his reemployment; and that he may serve the Board until he
reaches the age of seventy unless sooner removed for cause as provided
by the law. The Chief Local Tax Adviser or Local Tax Adviser shall be
members of the Bar or Certified Public Accountants with at least five
years of supervisory or field experience in taxation or local treasury
operation in case of retirees, and at least two years of such
experience in case of non-retirees.
"(c) Board Consultants. — Any provision of law to the
contrary notwithstanding, the Secretary of Finance may, in his
discretion and in order to effectively carry out and implement the
intent and provisions of the Local Tax Code, as amended, designate any
government official or any private citizen of recognized competence in
the field of local government finance, law, public administration,
economics or business administration, as a part-time board consultant:
Provided, That subject to availability of funds, a part-time board
consultant may be paid reasonable honoraria or commutable
transportation and representation allowances not exceeding three
hundred pesos a month."
Section 2. The sum of three hundred thousand pesos or
so much thereof as may be necessary is hereby appropriated from the
General Fund in the National Treasury, not otherwise appropriated, to
finance the operations of the Local Tax Ordinance Advisory Board for
Fiscal Year 1974-75. For every fiscal year thereafter, such sums as may
be necessary for the operations of the said Board shall be included in
the appropriation of the Department of Finance in the corresponding
General Appropriations Decree.
Section 3. This decree shall take effect
immediately. chanroblesvirtualawlibrary
Done in the City of Manila,
this 17th day of July, in the year of Our Lord, nineteen hundred and
seventy-four.
|
Back
to Home
- Back
to Main
chanroblesvirtuallawlibrary
Since 19.07.98
|