The Revised Revenue Code passed recently by the Bacolod Sangguniang Panlungsod conforms to the provisions of R.A. 7160 or the Local Revenue Code, Bacolod Councilor Al Victor Espino said yesterday.
City Treasurer Annabelle Badajos said the old Local Revenue Code of Bacolod is now outdated and all the taxes and fees contained in it are obsolete and no longer attuned to the economic condition of the city. She said R.A. 7160 was passed by Congress so local governments will have a uniform implementation in all cities. Bacolod instead had passed a Revenue Code in 1993 which was not in accordance with R.A. 7160 that was already in effect then, she added. Since Bacolod chose its own graduated table, Badajos said she found out that it is as if the higher gross income a taxpayer declares, the lower is his tax due. So it was regressing, and this is not the provision of the law, she said, adding that taxes should be progressive, not regressive. Bago has higher rates compared to Bacolod because it started right, she added. Badajos also said the newly-passed Revenue ordinance will take effect in January 2012. Councilor Caesar Distrito said the Revised Revenue Code was validly passed on its third and final reading by the SP Friday. Distrito was reacting to reports that acting Vice Mayor El Cid Familiaran still considered the ordinance “lost” since it did not meet the required two-thirds votes. Familiaran clarified that, although he declared the ordinance as “lost” during the session Friday, he submitted to the SP when it overrode his ruling. “I did not say I was right or wrong, but I had to rule,” he said. His decision was based on the legal opinion of lawyers he consulted, he added. Acting Mayor Jude Thaddeus Sayson said this is a long overdue legislative requirement. He said that if there are any complaints against the ordinance, they can be raised before the Department of Justice, but there will be no suspension of the collection. Badajos said they can still continue to collect, unless the DOJ rules that the provisions in the Revised Revenue Code of Bacolod are not in accordance with the provision of R.A. 7160, and render it null and void from the beginning. That is the time when they will make the adjustments and give credit certificates to tax payers who have paid, she said. Espino said they did not pass the ordinance hurriedly. As its author, he said, the proposal was filed more than a year ago in the SP, and eight public hearings were conducted with various sectors, all position papers were consolidated, and some of the proposals were considered, and five session days were held for its second reading alone, he added. Espino also said that if it is questioned, he is confident that it will stand on its own merit. He said he believes that this will only be politics, but they have to make a stand even if their political future may be jeopardized. Meanwhile, Distrito pointed out that Section 458, par. 2 (ii) of the Local Government Code clearly says that revenue ordinances passed by the SP need a majority vote of all the members, which means that the SP having a 14-member council, only needs 8 votes, and in this case it got the required number of votes. Councilor Dindo Ramos appealed the ruling of Familiaran during the session, while Councilors Em Ang and Homer Bais wondered why reports continue to say that it had lost, when, in fact, after the ruling of Familiaran was over-ruled, a new votation was called, and he declared it as an ordinance “passed” on third and final reading. Espino and Councilor Roberto Rojas argued that under the SP Internal Rules and the Local Government Code, any ruling made by the presiding officer, and even the veto of the mayor, can be appealed and overruled by a majority vote of the SP.*CGS CHRYSEE SAMILLANO Visayan Daily Star
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