Comelec gr no 151914 july312002 4 5 able

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Unformatted text preview: not exceeding 1% on such gross sales or receipts. services rendered barangay clearances commercial breeding of fighting cocks, cockfights and cockpits places of recreation which charge admission fees Billboards, signboards, neon signs and outdoor advertisements. (Sec. 152 R.A. 7160) Note: Where the Secretary of Justice reviews, pursuant to law, a tax measure enacted by a local government unit to determine if the officials performed their functions in accordance with law, i.e, with the prescribed procedure for the enactment of tax ordinances and the grant of powers under the Local Government Code, the same is an act of mere supervision and not control (Drilon vs. Lim, G.R. No. 112497, Aug.4, 1994). Q: What procedures must a LGU comply with for a revenue ordinance to be valid? A: 1. 2. A prior public hearing on the measure conducted according to prescribed rules. Publication of the tax ordinance, within 10 days after their approval, for 3 consecutive days in a newspaper of local circulation provided that in provinces, cities, and municipalities where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. Note: If the tax ordinance or revenue measure contains penal provisions as authorized in Article 280 of this Rule, the gist of such tax ordinance or revenue measure shall be published in a newspaper of general circulation within the province where the sanggunian concerned belongs. (Art. 276, IRR of LGC) Q: When shall a tax ordinance take effect? A: In case the effectivity of any tax ordinance or revenue measure falls on any date other than the beginning of the quarter, the same shall be considered as falling at the beginning of the next ensuing quarter and the taxes, fees, or charges due shall begin to accrue therefrom. (Art. 276, IRR of LGC) Q: The Province of Palawan passes an ordinance requiring all owners/operators of fishing vessels that fish in waters surrounding the province to invest ten percent (10%) of their net profits from operations therein in any enterprise located in Palawan. NAR...
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This document was uploaded on 03/12/2014.

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