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Unformatted text preview: it of and be subject to POLITICAL LAW TEAM: ADVISER: ATTY. EDWIN REY SANDOVAL; SUBJECT HEAD: RACHEL MARIE L. FELICES; ASST. SUBJECT HEADS: WIVINO E. BRACERO II & HERAZEUS CHRISTINE Y. UY; MEMBERS: LAWRENCE PAULO H. AQUINO, LEANDRO RODEL V. ATIENZA, MARINETH EASTER AN D. AYOS, CARLO R. BALA, WILFREDO T. BONILLA, JR., KEEL ACHERNAR R. DINOY, APRIL V. ENRILE, KENNETH JAMES CARLO C. HIZON, JOSE MARIA G. MENDOZA, ROGER CHRISTOPHER R. REYES, ROMILINDA C. SIBAL, JASMIN M. SISON, ZARAH PATRICIA T. SUAREZ, RALPH JULIOUS L. VILLAMOR. LOCAL GOVERNMENTS 5. disposition by, the local government unit, unless specifically provided therein; Each local government, as far as practicable, evolves a progressive system of taxation. (Sec. 130, R.A. 7160) Q: Under the Constitution, what is the basis of ARMM’s taxing power? A: The ARMM has the legislative power to create sources of revenues within its territorial jurisdiction and subject to the provisions of the 1987 Constitution and national laws. (Sec. 20[b], Art. X) imposed by the national government for whatever purpose." As a rule, the term "shall" is a word of command that must be given a compulsory meaning. The provision is, therefore, imperative. (Pimentel, Jr. v. Aguirre, G.R. No. 132988, July 19, 2000) Q: What are the fundamental principles governing financial affairs, transactions and operations of LGUs? A: 1. 2. Q: Distinction between the power to tax by ordinary LGUs and that of the Autonomous Regions. 3. LGU’s outside LGU’s inside autonomous autonomous regions regions (i.e. ARMM) Basis of Taxing Power
Organic Act which Sec. 20(b), Article X, 1987 Sec. 5, Article X, 1987 Constitution allows Constitution Congress to pass Governing Guidelines and limitatitons Local revenue is generated only from sources expressly authorized by law or ordinance, and collection thereof shall at all times be acknowledged property 4. All monies officially received by a local government officer in any capacity or on any occasion shall be accounted for as local...
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