LOC GOV - GROUP 4

KAKASA KA BA SA

LOC GOV?

​There will be trivia questions all throughout the presentation that is tangentially or directly connected to the topic

Trivia Questions

​Each student has 10 seconds to read and answer the question

10 seconds

The highest score will be given to the fastest to correctly answer the question.

The winner​ will receive a surprise prize.

Surprise prize

Multiple Choice

Who among the mayoral candidates below is a doctor?

• Joy Belmonte

• Vico Sotto

• Honey Lacuna

• Along Malapitan

Practice of Profession

Some text here about the topic of discussion

​

a. The municipal legal officer,

b. The provincial legal officer (in the absence of the

municipal legal officer), or

c. The provincial prosecutor (in the absence of the provincial

legal officer).

LGC, Sec 31

​Municipal Questions

SANGGUNIAN MEMBERS​

​

GR: ​may practice their

profession, engage in any occupation, or teach in schools.

LIMITED PROHIBITION

A. GOVERNORS

B. CITY MAYORS

C. MUNICIPAL MAYORS​

​

​- only limited to the performance of their functions as local chief executives.

​ABSOLUTE PROHIBITION

LIMITATIONS ON THE PRACTICE OF PROFESSION

LGC, SECTION 90

limited prohibition on sanggunian members

​a. counsel in any civil case: wherein the LGU or any office, agency, or instrumentality of the government is the adverse party.

b. appear as counsel in any criminal case wherein an officer or employee of the national or local government is accused of an offense committed in relation To his office.

c. collect any fee for their appearance in administrative proceedings involving the local government unit of which he is an official.

d. use property and personnel of the government except

when defending the interest of the government.

if lawyer,

CANNOT BE:​

They cannot do during session hours​

​generally

May practice but has conditions:

a. There is an emergency, and

b. They cannot derive monetary compensation therefrom.​

​

​

​

​

LGC, Sec 90

​doctors of medicine

Multiple Choice

Who among the following artists is not running for any government office?

• Jhong Hilario

• Vilma Santos

• Karla Estrada

• Robin Padilla

SJS argues that based on RA 7160, Sec 90, actors who were elected as governors, city and municipal mayors were disallowed by law to appear in movies and television programs as one of the characters therein, for this would give them undue advantage over their political opponents, and would considerably reduce the time that they must devote to their constituents. To assail this, SJS filed a declaratory relief

​

Facts

​

The Declaratory relief should be dismissed. For such action to prosper the ff should be shown: (1) there is a justiciable controversy; (2) the controversy is between persons whose interests are adverse; (3) the party seeking the relief has a legal interest in the controversy; and (4) the issue is ripe for judicial determination. ITC, there has already been a breach by respondents (Vilma Santos, Lito Lapid, and the likes)

​

​​Subheader

-Catu v Rellosa

"Since punong baranggays are excluded from any prohibition, the presumption is that they are allowed to practice their profession. And this stands to reason because they are not mandated to serve full time. In fact, the sangguniang barangay is supposed to hold regular sessions only twice a month

​

- Javellana v DILG​

" Rection 90 of the Local Government Code does not discriminate against lawyers and doctors. It applies to all provincial and municipal officials in the professions or engaged in any occupation. Section 90 explicitly provides that sanggunian members "may practice their professions, engage in any occupation, or teach in schools except during session hours." If there are some prohibitions that apply particularly to lawyers, it is because of all the professions, the practice of law is more likely than others to relate to, or affect, the area of public service

 

Republic v Rambuyong

"Section 90 of LGC provides that Sanggunian members may practice their professions, engage in any occupation, or teach in schools except during session hours: Provided, That sanggunian members who are also members of the Bar shall not: (1) Appear as counsel before any court in any civil case wherein a local government unit or any office, agency, or instrumentality of the government is the adverse party. It was held that NPC is an instrumentality of the government. Thus, Rambuyong may not appear as counsel of Chu.

Local School Board

Some text here about the topic of discussion

​	​Chairpersons	​Members
​Provincial School Board	​Governor and Division Superintendent of Schools	​1. Chairman of the education committee of the Sangguniang Panlalawigan, 2. Provincial treasurer, 3. Representative of the “Pederasyon ng mga Sangguniang Kabataan” in the Sangguniang Panlalawigan, 4. Duly elected president of the provincial federation of parents-teachers associations, 5. Duly elected representative of the teachers’ organizations in the province, 6. Duly elected representative of the non academic personnel of public schools in the province.
​City School Board	​City Mayor and City Superintendent of Schools	​1. Chairman of the education committee of the Sangguniang Panlungsod, 2. City treasurer, 3. Representative of the “Pederasyon ng mga Sangguniang Kabataan” in the Sangguniang Panlungsod, 4. Duly elected president of the city federation of parents-teachers associations, 5. Duly elected representative of the teachers’ organizations in the city, and 6. Duly elected representative of the non academic personnel of public schools in the city
Municipal School Board​	​Municipal Mayor and District Supervisor of Schools	​1. Chairman of the education committee of the Sangguniang Bayan, 2. Municipal treasurer, 3. Representative of the “Pederasyon ng mga Sangguniang Kabataan” in the Sangguniang Bayan, 4. Duly elected president of the municipal federation of parents-teachers associations, 5. Duly elected representative of the teachers’ organizations in the municipality, and 6. Duly elected representative of the non academic personnel of public schools in

Multiple Choice

Which among the following is not a function of the local school boards?

• Determine annual supplementary budgetary needs. and the supplementary local cost of meeting such needs

• Authorize to disburse funds fromm the Special Education Fund

• Serve as an advisory committee to the sanggunian concerned on educational matters

• Change the names of public schools

annual supplementary budgetary needs and the supplementary local cost of

meeting such as needs,

Determine

disbursement of funds from the

Special Education Fund pursuant to the budget prepared and in accordance with existing rules and

regulations;

​​Authorize

​Advisory Committee to the sanggunian

concerned on educational matters such as the necessity for and the uses of local appropriations for educational purposes

​​SERVE

changes in the names of public

schools within the territorial jurisdiction of the local

government unit for enactment by the sanggunian

​​recommend

Osea averred that she was appointed as Officer-in-Charge, Assistant Schools Division Superintendent of Camarines Sur, by Sec Gloria of DECS, upon the endorsement of the Provincial School Board of Camarines Sur; that despite the recommendation of Sec Gloria, President Ramos appointed Malaya to the position of Schools Division Superintendent of Camarines Sur; that respondent's appointment was made without prior consultation with the Provincial School Board, in violation of Section 99

CSC held that Section 99 of the Local Government Code of 1991 contemplates a situation where the Department of Education, Culture and Sports issues the appointments, whereas respondent's appointment was made by no less than the President, in the exercise of his appointing power

​

COA v Cebu

"The operation and maintenance of public schools is lodged principally with the DECS. This is the reason why only salaries of public school teachers appointed in connection with the establishment and maintenance of extension classes, inter alia, pertain to the supplementary budget of the local school boards. Thus, it should be made clear that not every kind of personnel related benefits of public school teachers may be charged to the SEF.

​

Local Health Board

Some text here about the topic of discussion

​	​Chairperson	​Vice-Chair	​Members
​Provincial Health Board	​Governor	​Provincial Health Officer	​1. Chairman of the committee on health of the Sangguniang Panlalawigan, 2. Representative from the private sector or non-governmental organizations involved in health services, and 3. Representative of the Department of Health in the province.
​City Health Board	​City Mayor	​City Health Officer	​1. Chairman of the committee on health of the Sangguniang Panlungsod, 2. Representative from the private sector or non-governmental organizations involved in health services, and 3. Representative of the Department of Health in the city
Municipal Health Board​	​Municipal Mayor	​Municipal Health Officer	​1. Chairman of the committee on health of the Sangguniang Bayan, 2. Representative from the private sector or non-governmental organizations involved in health services, and 3. Representative of the Department of Health in the municipality

annual budgetary allocations for the operation and maintenance of health facilities and services

Propose

​Advisory Committee to the sanggunian concerned on health matters such as the necessity for and the uses of local appropriations for public health purposes

​​SERVE

ccommittees which shall advise local health agencies

on matters such as, personnel selection and promotion, bids and awards, grievance and complaints,

personnel discipline, budget review, operations review and similar functions.

​​Create

Local Development

Council​

Some text here about the topic of discussion

​	​Chairperson	​Members
​Provincial DevelopmentBoard	​Governor	​1. All mayors of component cities/ municipalities 2. Chairman of the committee on appropriations of the Sangguniang Panlalawigan 3. Congressman or his representative 4. Representatives of NGOs operating in the province, who shall constitute not less than 1⁄4 of the members of the fully organized council
​City DevelopmentBoard	​City Mayor	​1. All punong barangays in the cities/ municipalities 2. Chairman of the committee on appropriations of the Sangguniang Panlungsod or Sangguniang Bayan 3. Congressman or his representative 4. Representatives of NGOs operating in the city/municipality, who shall constitute not less than 1⁄4 of the members of the fully organized council
Municipal DevelopmentBoard​	​Municipal Mayor	​1. Members of the Sangguniang Barangay 2. Representative of the Congressman 3. Representatives of NGOs operating in the barangay, who shall constitute not less than 1⁄4 of the members of the fully organized council

​Rrepresents and acts in behalf

of the LDC when it is not in session.

○ Also serves as the Local Countrywide

Industrialization Board (RA 7368)

Executive Committee

​

provides technical support,

documentation, and preparation of reports.

​​Secretariat

assists LDCs in the performance of their functions. (Optional)

Sectoral / functional committee

(4) Formulate local investment incentives to promote the inflow and direction of private investment capital;

(5) Coordinate, monitor, and evaluate the implementation of development programs and projects; and

(6) Perform such other functions as may be provided by law or component authority.

(1) Formulate long-term, medium-term, and annual socio-economic development

plans and policies;

(2) Formulate the medium-term and annual public investment programs;

(3) Appraise and prioritize socio-economic development programs and projects;

Provincial, city and municipal development coun.

(3) Monitor and evaluate the implementation of national or local programs and projects;

​(4) Perform such other functions as may be provided by law or competent authority.

(1) Mobilize people's participation in local development efforts;

(2) Prepare barangay development plans

based on local requirements;​

Barangay development council

Local Peace and

Order Council​

Some text here about the topic of discussion

Multiple Choice

EO 309 (Reorganization of POC) was enacted to fully coordinate government efforts to effectively prevent and suppress criminality and to maintain public order and safety in the land.

• True

• False

​	​Chair	​Members
​National POC	​DILG Secretary VC: ​DND Secretary	​1. SOJ 2. SSWD 3. Press Secretary 4. Director of Nat Sec 5. Chair of CHR 6. Chair of NPC 7. Dir of NBI 8. Exec Dir of DDB. 9. AFP Chief of Staff 10. Chief of Phil. Constabulary. 11. 3 representatives from the private sector who shall be appointed by the Chairman, representing the academic, civic and religious organizations
​Regional POC	​Regional DILG Director	​1. Regional counterparts of the departments, offices and agencies included in the NPOC, wherever applicable, to be appointed by their respective agency heads 2. 3 representatives of the private sector, appointed by the RPOC Chairman upon consultation with the members of the Council
​Provincial POC	​Governor	​1. Provincial counterparts of the department, offices and agencies included in the NPOC, wherever applicable, to be appointed by their respective agency heads 2. 1 representative of the Sangguniang Panlalawigan to be chosen by it from among its members 3. 3 representatives of the private sector, appointed by the Provincial LPOC Chairman upon consultation with the members of the Council at his level
City / Municipal POC	​Mayor	1. City or municipal counterparts of the department, offices and agencies included in the NPOC, wherever applicable, to be appointed by their respective agency heads 2. 1 representative of the Sangguniang Panlungsod or Sangguniang Bayan, as the case may be, to be chosen by it from among its members 3. 3 representatives of the private sector, appointed by the City/Municipal LPOC Chairman upon consultation with the

3. Make periodic assessments of the prevailing peace and order situation in their respective areas of responsibility and submit a report thereon with recommendations to the Chairman of the National Peace and Order Council.

​

4. Perform all other functions assigned by law, the President, or the National Peace and Order Council.

1. Formulate plans and recommend such measures which will improve or enhance peace and order and public safety in their respective areas of responsibility.

​

2. To monitor the implementation of peace and order programs and projects at the provincial, city or municipal levels and the operation of Civilian Volunteer SelfDefense Organizations and such other counter-insurgency programs and activities

Functions of RPOC and LPOC

​	​Meetings	​Quorum	​Compensation
​LSB	​at least once a month or as often as necessary to be called by any of the co-chair but the local chief executive shall be preferred when both are present	​Majority of all its members	​GR: DO NOT HAVE COMPENSATION XN: Members who are not government officials - they are entitled to TE and Allowance
LHB​	​at least once a month or as often as necessary chairman or the vice- chairman must be present during meetings where budgetary proposals are being prepared or considered.	​Majority of all its members	​GR: DO NOT HAVE COMPENSATION XN: Members who are not government officials - they are entitled to TE and Allowance
​LDC	​meet at least once every six (6) months or as often as may be necessary.	​	​

• creation shall be subject to the concurrence of the included LGUs

• GR: the LGUs shall retain their basic autonomy and identity

  • Xn: as provided in RA 7916

  • Cities - to be governed by its charters

  • Municipalities - to be governed by LGC

​

​Example of Xn: ZAMBOECOZONE

• ​decision of the ZAMBOECOZONE Authority

  shall prevail.

​Autonomous Special Economic Zone

​

Settlement of boundary disputes

Multiple Choice

Anong coastal na lugar sa Metro Manila ang kilala para sa delicacy na balut?

• Malabon

• Pateros

• Navotas

• Marikina

Boundary Dispute

When a portion or the whole of the territorial area of an LGU is claimed by two or more LGUs [IRR, Rule III, Art. 15]

• ​Presents a prejudicial question to a plebiscite and thus must be resolved prior to the conduct of any plebiscite [City of Pasig vs. COMELEC]

• ​As much as possible, boundary disputes between and among LGUs shall be settled amicably. [LGC 118; IRR, Rule III, Art. 15]

​

PROCEDURE FOR Boundary DisputeS

1. Refer boundary dispute to Sanggunian for amicable settlement

2. Issuance of certificate by the Sanggunian that amicable settlement has failed within 60 days from date of referral

3. Formal trial by the Sanggunian

4. Decision by the Sanggunian to be rendered within 60 days from the date of the certification of failure to effect an amicable settlement

5. Appeal before the RTC having jurisdiction over the area in dispute

6. Decision of the RTC on the appeal to be rendered within 1 year from filing

​

​Dispute	​Refer to (Sec. 118)
Barangay vs Barangay of the same city/municipality	​Sangguniang Panlungsod/Bayan
Municipality vs. Municipality within the same province	​Sangguniang Panlalawigan
​Municipality/component city vs. Municipality/component city of different provinces	Joint referral to Sanggunians of the provinces
​Component city/municipality vs. Highly urbanized city	​Joint referral to Sanggunians of the parties
Highly​ urbanized city vs. Highly urbanized city	​Joint referral to Sanggunians of the parties

WHEN LGU IS NOT IN SEC. 118

• General rules on jurisdiction of courts should be used

• Ex. No law providing for the exclusive jurisdiction of any court or agency over the settlement of boundary disputes between a municipality and an independent component city of the same province, so RTCs have general jurisdiction [Municipality of Kananga v. Madrona]

Petition [IRR, Rule III, Art. 17(a), (b), (c)]

• LGU may file a petition in the form of a resolution with the Sanggunian having jurisdiction over the dispute, which shall state the grounds, reasons or justifications therefore

Petition [IRR, Rule III, Art. 17(a), (b), (c)]

• Documents attached:

  • Duly authenticated copy of the law or statute creating the LGU or any other document showing proof of creation of the LGU

  • Provincial, city, municipal, or barangay map, as the case may be, duly certified by the LMB

  • Technical description of the boundaries of the LGUs concerned

  • Written certification of the provincial, city, or municipal assessor, as the case may be, as to territorial jurisdiction over the disputed area according to records in custody

  • Written declarations or sworn statements of the people residing in the disputed area; and

  • Other documents or information as may be required by the sanggunian hearing the dispute

Answer of the Adverse Party [IRR, Rule III, Art. 17 (d)]

• LGU complained against shall be furnished copies of the petition together with the required document, with 15 working days to file their answers

Hearing for the Amicable Settlement [IRR, Rule III, Art. 17 (e), (f)]

• Within 5 working days after receipt of the answer of the adverse party, the sanggunian shall hear the case and allow the parties concerned to present their respective evidence

• Joint hearing: Sanggunians concerned may sit en banc or designate their respective representatives

  • Where representatives are designated, there shall be an equal number of representatives from each sanggunian → elect from among themselves a presiding officer and a secretary

  • In case of disagreement, selection shall be by drawing lots

Failure to Reach an Amicable Settlement [IRR, Rule III, Art. 17 (g)]

• Failure to do so within 60 days from date of referral requires Sanggunian to issue a certification to that effect which must be furnished to the concerned parties

FORMAL TRIAL AND DECISION OF THE SANGGUNIAN

• Failure to effect an amicable settlement → Formal trial of the dispute by the Sanggunian

• Decision within 60 days from date of the certification of failure to effect an amicable settlement

• Within 15 days from the promulgation: copies of the decision shall be furnished the parties concerned, DILG, local assessor, COMELEC, NSO, and other NGAs concerned. [IRR, Rule III, Art. 17 (h)]

APPEAL

• RTC having jurisdiction over the area in dispute

• If promulgated jointly by 2 or more sangguniang panlalawigan: RTC of the province which first took cognizance of the dispute. [IRR, Rule III, Art. 17 (i)]

• Time and manner of filing the appeal is prescribed by the Rules of Court

• Must state the nature of the dispute, the decision of the sanggunian concerned and the reasons for appealing [IRR, Rule III, Art. 17 (i)]

• Period to decide: within 1 year from the filing of the appeal.

• Pending final resolution of the dispute, the status of the affected area prior to the dispute shall be maintained and continued for all purposes [IRR, Rule III, Art. 18]

OFFICIAL CUSTODIAN

• Department of Interior and Local Government (DILG) [IRR, Rule III, Art. 18]

PASIG v. COMELEC, 314 SCRA 179 (1999)

• Pasig issued 2 ordinances creating 2 barangays which Cainta opposed through moving to suspend/cancel their plebiscites a pending RTC case for settlement of boundary dispute.

• A requisite for the creation of a barangay is for its territorial jurisdiction to be properly identified by more or less permanent natural boundaries. This was raised in the pending civil case so it would be futile to define until it is resolved with finality.​

PROVINCE OF CAMARINES NORTE v. PROVINCE OF QUEZON, 367 SCRA 91 (2001)

• The SC’s decision resolving a boundary dispute is final and executory. The destruction of the monument marker openly disobeyed this and constitutes indirect contempt.

  • In this case, the Que​zon Governor and Calauag, Quezon Mayor removed the monument marker on the disputed boundary line of the DENR which implemented a previous SC decision.

MUNICIPALITY OF KANANGA v. MADRONA, 402 SCRA 330 (2003)

• There was a dispute between Kananga (municipality) and Ormoc City (ICC). This was not covered by the procedure in Sec. 118 so the general rules of jurisdiction apply (RTC).

MUNICIPALITY OF PATEROS v. COURT OF APPEALS, 589 SCRA 130 (2009)

• The RTC had jurisdiction to entertain the boundary dispute between Pateros and Makati. When Pateros filed its RTC complaint, Makati was still a municipality, so there was no Sangguniang Panlalawigan that could take cognizance of the boundary dispute. However, since Makati is now an HUC, Sec. 118(d) should be followed (municipality vs. HUC) so they should opt to amicably settle this dispute through joint referral to their respective sanggunians. Since no amicable settlement was reached, the RTC has jurisdiction over appeals.

PROVINCE OF ANTIQUE v. CALABOCAL, G.R. No. 209146, June 8, 2016

• The Sangguniang Panlalawigan of Oriental Mindoro failed to call for a joint session with the Sangguniang Panlalawigan of Antique so the former filed a complaint with the RTC which ruled in its favor.

• Oriental Mindoro followed the necessary procedure since it first called for a joint session before filing an RTC complaint, taking necessary steps to settle the dispute within the legal procedure. Antique failed to comply for not being amenable to settlement.

SN ABOITIZ POWER-MAGAT, INC. v. THE MUNICIPALITY OF ALFONSO LISTA, IFUGAO, G.R. No. 198647, November 20, 2017

• Alfonso Lista, Ifugao (mun.) questioned the NPC's special patents making it appear that the survey plans were located in Isabela when they were actually in Ifugao. Isabela failed to file its answer to Ifugao’s complaint so any relief in this action would preempt the proceedings which may later take place in the territorial jurisdiction of the 2 provinces. Since the boundary dispute is between the 2 Municipalities in the 2 provinces, it cannot be resolved in the complaint filed by Alfonso Lista.

Multiple Choice

TRUE OR FALSE. All boundary disputes between LGUs failing to reach amicable settlement must be referred to the respective Sanggunians for formal trial.

• True

• False

WHEN LGU IS NOT IN SEC. 118

• General rules on jurisdiction of courts should be used

• Ex. No law providing for the exclusive jurisdiction of any court or agency over the settlement of boundary disputes between a municipality and an independent component city of the same province, so RTCs have general jurisdiction [Municipality of Kananga v. Madrona]

LOCAL INITIATIVE AND REFERENDUM

Multiple Choice

Aling lalawigan sa Pilipinas ang nagkaroon ng plebisito noong 2021?

• Negros Occidental

• Samar

• Maguindanao

• Palawan

LOCAL INITIATIVE

• The legal process whereby the registered voters of a local government unit may directly propose, enact, or amend any ordinance [Sec. 120]

• “Indirect initiative”: exercise of initiative by the people through a proposition sent to Congress or the local legislative body for action [RA 6735, Sec. 3]

• Who may exercise this power?

  • All registered voters of the provinces, cities, municipalities, barangays, and autonomous regions [Sec. 121/RA 6735, Sec. 4]

POWERS OF THE BARANGAY ASSEMBLY

• (a) Initiate legislative processes by recommending to the sangguniang barangay the adoption of measures for the welfare of the barangay and the city or municipality concerned;

• (b) Decide on the adoption of initiative as a legal process whereby the registered voters of the barangay may directly propose, enact, or amend any ordinance; and

• (c) Hear and pass upon the semestral report of the sangguniang barangay concerning its activities and finances [Sec. 398]

OVERVIEW OF THE PROCEDURE FOR LOCAL INITIATIVE

1. Filing of Petition with the Sanggunian concerned.

2. Invoking the power of initiative if no favorable action by Sanggunian within 30 days from presentation of petition

3. Proposition

4. Collection of signatures

5. Certification by the COMELEC of the collected signatures

6. Setting the date for the initiative

7. Holding of the initiative

8. Certification and proclamation by the COMELEC

Petition

• What may be proposed?

  • Adoption;

  • Enactment;

  • Repeal; and

  • Amendment of an ordinance/resolution

    ​

• ​Where should this be filed?

  • Sanggunian

REQUIRED NUMBER OF PetitionERS [Sec. 122 and RA 6735, Sec. 3 and 5]

• Provinces/cities: Min. 1000 registered voters

  • At least 10% of the registered voters in the province or city

  • Each legislative district must be represented by at least 3% of the registered voters therein.

  • If only 1 legislative district in the province or city:

    • At least each municipality in a province or

    • Each barangay in a city should be represented by at least 3% of the registered voters therein

REQUIRED NUMBER OF PetitionERS [Sec. 122 and RA 6735, Sec. 3 and 5]

• Municipalities: Min. 100 registered voters

  • At least 10% of the registered voters in the municipality

    • Every barangay must be represented by at least 3% of the registered voters therein

• Barangays: Min. 50 registered voters

  • At least 10% of the registered voters in said barangay

Petition

• If no favorable action on the petition is taken by the Sanggunian within 30 days from its presentation, the proponents, through their duly authorized and registered representatives, may invoke their power of initiative [Sec. 122]

• Notice must also be given to the Sanggunian when invoking this power

PROPOSITION

• The measure proposed by the voters

• Must be numbered serially starting from Roman numeral “I”

  COMELEC/its designated representative must assist in its formulation [Sec. 122 and RA 6735, Sec. 3]

Period for the collection of signatures [Sec. 122]

• From the notice of invoking the power of initiative:

  • Provinces and cities: 90 days

  • Municipalities: 60 days

  • Barangays: 30 days

​Manner of signing [Sec. 122]

​

• Before the election registrar or his designated representative

• In the presence of a representative of the proponent and a representative of the Sanggunian concerned

• In a public place in the LGU, with stations for collecting signatures allowed to be established in as many places as may be warranted

​Verification of Signatures by COMELEC [Sec. 122 and RA 6735, Sec. 7]

​

• Based on:

  • Registry list of voters

  • Voters’ affidavits and

  • Voters’ identification cards used in the immediately preceding election

• Failure to obtain the required number of signatures within the required period: Proposition is defeated/dismissed

​Verification of Signatures by COMELEC [Sec. 122 and RA 6735, Sec. 7]

​

• If required number of signatures is obtained: COMELEC shall issue a certification to that effect

• COMELEC shall set a date for the initiative during which the proposition will be submitted to the voters for approval, which shall be within:

  • Provinces and cities: 60 days

  • Municipalities: 45 days

  • Barangays: 30 days

​After the holding of initiative, the results thereof shall be certified and proclaimed by the COMELEC

​

Effectivity of Local Propositions [Sec. 123]

​

​

• Once approved by majority of the votes cast, they shall be effective 15 days after COMELEC’s certification

Limitations on Local Initiative [Sec. 124]

​

​

• Shall not be exercised more than once a year

• Shall extend only to subjects or matters which are within the legal powers of the sanggunian to enact

• Includes ordinances and resolutions [Garcia v. COMELEC]

• If at any time before the initiative is held, the sanggunian concerned adopts in toto the proposition presented and the local chief executive approves the same, the initiative shall be cancelled

• Those against such action may still apply for initiative

Limitations on sanggunians [Sec. 125]

​

​

• Any proposition or ordinance approved shall not be repealed, modified or amended by the sanggunian concerned within six (6) months from the date of the approval thereof, and may be amended, modified or repealed by the sanggunian within three (3) years thereafter by a vote of three-fourths (3/4) of all its members

  • For barangays, the period shall be 18 months after the approval thereof

REFERENDUM

​

​

• The legal process whereby the registered voters of the local government units may approve, amend or reject any ordinance enacted by the Sanggunian [Sec. 126]

• 2 classes [RA 6735, Sec. 3]

  • Referendum on statutes which refers to a petition to approve or reject an act or law, or part thereof, passed by Congress; and

  • Referendum on local law which refers to a petition to approve or reject a law, resolution or ordinance enacted by regional assemblies and local legislative bodies

REFERENDUM

​

​

• Who may exercise this power?

  • All registered voters of the provinces, cities, municipalities, barangays, and autonomous regions [Sec. 121/RA 6735, Sec. 4]

• Initiated by the local legislative body by submitting any ordinance/resolution to the registered voters of the LGU for their approval/rejection [RA 6735, Sec. 17]

• COMELEC has control and direction of the local referendum and also certifies and proclaims its results [Sec. 126]

REFERENDUM

​

​

• When should it be held? Within:

  • Provinces or cities: 60 days

  • Municipalities: 45 days

    Barangays: 30 days from submission by the Sanggunian

REFERENDUM

​

​

• Authority of the Courts [Sec. 127]

  • May declare null and void and proposition approved through initiative or referendum

  • Grounds for invalidating an approved proposition

    • Violation of the Constitution

    • Want of capacity of the LGU concerned to enact the said measure

​Initiative	​Referendum
​To propose, enact, or amend any ordinance	​To approve, amend or reject any ordinance enacted by the sanggunian
Resorted to by the people directly either because the law-making body fails or refuses to enact the law, ordinance, resolution, or act or they want to amend or modify one already existing [SBMA vs. COMELEC]	​The lawmaking body submits to the registered voters of its territorial jurisdiction, for approval or rejection, any ordinance or resolution which is duly enacted or approved by such lawmaking authority [SBMA vs. COMELEC]

GARCIA v. COMELEC, 237 SCRA 279 (1994)

​

​

• The nullification of resolutions by a Sangguniang bayan may be the subject of a local initiative.

• The COMELEC was too narrow in interpreting Sec. 120. The Constitution provides that the people can approve/reject any act/law passed by a local legislative body, including resolutions. This is also included in RA 6735.

SBMA v. COMELEC, 262 SCRA 492 (1996)

​

​

• Initiative is resorted to by the people directly either because the law-making body fails or refuses to enact the law, ordinance, resolution or act that they desire or because they want to amend or modify one already existing.

• In a local referendum, the law-making body submits to the registered voters of its territorial jurisdiction, for approval or rejection, any ordinance or resolution which is duly enacted or approved by such lawmaking authority. Said referendum shall be conducted also under the control and direction of the COMELEC.

Multiple Choice

The residents of Brgy. Fairview started an initiative to create more bike lanes in the area in September 2021. However, the LGU adopted the same proposition in an ordinance before the initiative began but failed to implement it until the present day. May they now exercise the power of local initiative?

• Yes

• No

Limitations on Local Initiative [Sec. 124]

​

​

• Shall not be exercised more than once a year

• Shall extend only to subjects or matters which are within the legal powers of the sanggunian to enact

• Includes ordinances and resolutions [Garcia v. COMELEC]

• If at any time before the initiative is held, the sanggunian concerned adopts in toto the proposition presented and the local chief executive approves the same, the initiative shall be cancelled

• Those against such action may still apply for initiative

Multiple Choice

The Municipality of Catarman, Northern Samar proposed an ordinance banning online sabong and submitted it for referendum. When should the referendum be held? Within:

• 15 days

• 30 days

• 45 days

• 60 days

Local Government

Taxation​

Some text here about the topic of discussion

Multiple Choice

In a recent case, the Supreme Court ruled which LGU has jurisdiction over the area which covers Bonifacio Global City. What LGU is this?

• Pateros

• Makati City

• Taguig

• Quezon City

The Congress shall enact a local government code which shall provide for a more responsive and accountable local government structure instituted through a system of decentralization with effective mechanisms of recall, initiative, and referendum, allocate among the different local government units their powers, responsibilities, and resources, and provide for the qualifications, election, appointment and removal, term, salaries, powers and functions and duties of local officials, and all other matters relating to the organization and operation of the local units.

Local Government taxation

Art. X, Sec. 3, 1987 Constitution

Each local government unit shall have the power to create its own sources of revenues and to levy taxes, fees, and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local governments.

Local Government taxation

Art. X, Sec. 5, 1987 Constitution

Local government units shall have a just share, as determined by law, in the national taxes which shall be automatically released to them.

Local Government taxation

Art. X, Sec. 6, 1987 Constitution

Local governments shall be entitled to an equitable share in the proceeds of the utilization and development of the national wealth within their respective areas, in the manner provided by law, including sharing the same with the inhabitants by way of direct benefits.

Local Government taxation

Art. X, Sec. 7, 1987 Constitution

Multiple Choice

True or False. The national government is entitled to receive an equitable share from the local taxes that an LGU may collect

• True

• False

Accrue to the National Treasury and shall be available for the general purposes of the Government

Disposition of national internal revenue

Sec. 283, NIRC

GENERAL RULE

EXCEPTIONs

• ​Amounts set apart by way of allotment as provided for under the LGC

• 50% of the national taxes collected under Sections 106, 108 and 116 of the NIRC in excess of the increase in collections for the immediately preceding year, allocated as follows:

  • 20% to the city or municipality where such taxes are collected and allocated in accordance with Section 150 of the LGC; and

  • 80% to the National Government

percentage tax on domestic carriers and keepers of garages

Sec. 117, NIRC

Gross receipts of common carriers derived from their incoming and outgoing freight shall not be subjected to the local taxes imposed under the LGC

Allocation of shares

Sec. 287(C), NIRC

Province — 20%

Component city/municipality — 45%

Barangay — 35%

Provided, however, That where the natural resources are located in two (2) or more provinces, or in two (2) or more component cities or municipalities or in two (2) or more barangays, their respective shares shall be computed on the basis of: (1) Population – seventy percent (70%); and (2) Land area – thirty percent (30%).​

Where the natural resources are located in the province:

​

VAT on certain goods, properties and service

Sec. 11, RA No. 8241

Starting January 1, 1998, VAT shall be levied, assessed and collected on services performed in the exercise of profession or calling subject to the professional tax under the LGC, and professional services performed by registered general professional partnerships; actors, actresses, talents, singers and emcees; radio and television broadcasters, choreographers; musical, radio, movie, television and stagedirectors; and professional athletes;

shares of lGUs in the proceeds from development and utilization of the national wealth

Sec. 287(A), NIRC

40% of the gross collection derived by the national government from the preceding fiscal year from excise taxes on mineral products, royalties, and such other taxes, fees or charges, including related surcharges, interests or fines, and from its share in any co-production, joint venture or production sharing agreement in the utilization and development of the national wealth within their territorial jurisdiction​

shares of lGUs from any government agency or GOCC

Sec. 287(B), NIRC

Based on proceeds derived from the preceding fiscal year by any government agency or GOCC engaged in the utilization and development of the national wealth, whichever is higher between

• 1% of the gross sales or receipts of the preceding calendar year; or

• ​40% of the excise taxes on mineral products, royalties, and such other taxes, fees or charges, including related surcharges, interests or fines it would have paid if it were not otherwise exempt

shares of lGUs from any government agency or GOCC

Sec. 287(C)(1), NIRC

Province — 20%

Component city/municipality — 45%

Barangay — 35%

​

If the natural resources are located in two or more provinces, or component cities or municipalities, or barangays, their shares shall be computed on the basis of:

1. Population — 70%

2. Land area — 30%

The natural resources are located in the province

​

shares of lGUs from any government agency or GOCC

Sec. 287(C)(2), NIRC

City — 65%

Barangay — 35%

​

If the natural resources are located in two or more cities their shares shall be computed on the basis of:

1. Population — 70%

2. Land area — 30%

The natural resources are located in an HUC or independent component city

​

Multiple Choice

True or False. Cebu province is entitled to receive 20% of the proceeds derived by a GOCC engaged in utilization and development of national wealth, as provided under Sec. 238(B) of the NIRC, where the natural resources involved are located within Cebu city

• True

• False

​BASCO v. pagcor, 197 scra 52 (1991)

The matter of regulating, taxing or otherwise dealing with gambling is a State concern and hence, it is the sole prerogative of the State to retain it or delegate it to local governments

​Estanislao v. costales, 196 scra 853 (1991)

Under Section 5, Article X of the 1987 Constitution, each local government unit shall have the power to create its own sources of revenues, and to levy taxes, fees, and charges subject to such guidelines and limitations as the Congress may provide, consistent with the basic policy of local autonomy

floro cement v. gorospe, 200 scra 480 (1991)

He who claims an exemption must be able to point out some provision of law creating the right; it cannot be allowed to exist upon a mere vague implication or inference

figuerres v. court of appeals, 305 scra 206 (1999)

An ordinance fixing the assessment levels applicable to the different classes of real property in a local government unit and imposing penal sanctions for violations should be published in full for three (3) consecutive days in a newspaper of local circulation, where available, within ten (10) days of its approval, and posted in at least two (2) prominent places in the provincial capitol, city, municipal, or barangay hall for a minimum of three (3) consecutive weeks

THE CITY OF OLONGAPO v. THE STALLHOLDERS OF THE EAST BAJAC-240 BAJAC PUBLIC MARKET OF OLONGAPO CITY, 343 SCRA 705 (2000)

The Justice Secretary issued a Memorandum directing the Chief State Counsel to refrain from acting on or accepting appeals filed under LGC 187 and to “inform petitioners to file their appeal directly with the courts." The Chief State Counsel, complying with the Memorandum, advised in his letter to respondents to “file their appeal with the court of competent jurisdiction,” the “appeal” referring to an action to question the validity of the subject ordinance The Memorandum and the accompanying letter thus amounted to an abdication by the Secretary of Justice of his jurisdiction over the appeal, as conferred by LGC 187

​

Multiple Choice

According to the BLGF, which city generated the highest amount of local revenue for FY 2019?

• Makati City

• Quezon City

• Cebu City

• Davao City

BERDIN v. MASCARIÑAS, 526 SCRA 592 (2007)

• Under Secs. 49 and 50 of the Local Tax Code, a local board or council has the power to impose a tax or fee (1) on a tax base or subject specifically enumerated in the Local Tax Code, (2) on a tax base similar to those authorized in the Local Tax Code but which may not have been specifically enumerated therein, and (3) on a tax base or tax subject which is not similar or comparable to any tax base or subject specifically mentioned or otherwise provided for in the Local Tax Code; public hearing apparently is not necessary when the tax or fee is imposed on a tax base or subject specifically enumerated in the Local Tax Code

• Publication is a condition precedent to the effectivity and enforceability of an ordinance to inform the public of its contents before rights are affected by the same​

OLIVARES v. MARQUEZ, 438 SCRA 679 (2004)

• The lgc sets forth the administrative remedies available to a taxpayer or real property owner who is not satisfied with the assessment or reasonableness of the real property tax sought to be collected

• The RTC has no jurisdiction over petitions questioning the assessment and levy of local taxes

​Common Limitations on the

Taxing Powers

of Local Government Units

Some text here about the topic of discussion

Multiple Choice

What type of rock is limestone?

• Igneous

• Sedimentary

• Metamorphic

Multiple Choice

TRUE or FALSE: The Grass Family is one of the most important plant families for humans

• True

• False

​•SECTION 133. Common Limitations on the Taxing Powers of Local Government Units. – Unless otherwise provided herein, the exercise of the taxing powers of provinces, cities, municipalities, and barangays shall not extend to the levy of the following:

​•(a) Income tax, except when levied on banks and other financial institutions;

​

•(b) Documentary stamp tax;

​

•(c) Taxes on estates, inheritance, gifts, legacies and other acquisitions morris causa, except as otherwise provided herein

​•(d) Customs duties, registration fees of vessel and wharfage on wharves, tonnage dues, and all other kinds of customs fees, charges and dues except wharfage on wharves constructed and maintained by the local government unit concerned;

​

•(e) Taxes, fees, and charges and other impositions upon goods carried into or out of, or passing through, the territorial jurisdictions of local government units in the guise of charges for wharfage, tolls for bridges or otherwise, or other taxes, fees, or charges in any form whatsoever upon such goods or merchandise;

​•(f) Taxes, fees or charges on agricultural and aquatic products when sold by marginal farmers or fishermen;

​

•(g) Taxes on business enterprises certified to by the Board of Investments as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively from the date of registration;

​•(h) Excise taxes on articles enumerated under the National Internal Revenue Code, as amended, and taxes, fees or charges on petroleum products;

​

•(i) Percentage or value-added tax (VAT) on sales, barters or exchanges or similar transactions on goods or services except as otherwise provided herein;

​•(j) Taxes on the gross receipts of transportation contractors and persons engaged in the transportation of passengers or freight by hire and common carriers by air, land or water, except as provided in this Code;

​

•(k) Taxes on premiums paid by way of reinsurance or retrocession

​•(l) Taxes, fees or charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof, except tricycles;

​

•(m) Taxes, fees, or other charges on Philippine products actually exported, except as otherwise provided herein;

​•(n) Taxes, fees, or charges, on Countryside and Barangay Business Enterprises and cooperatives duly registered under R.A. No. 6810 and Republic Act Numbered Sixty-nine hundred thirty-eight (R.A. No. 6938) otherwise known as the “Cooperative Code of the Philippines” respectively; and​

•(o) Taxes, fees or charges of any kind on the National Government, its agencies and instrumentalities, and local government units.

​PALMA DEVELOPMENT CORPORATION V. MUNICIPALITY OF MALANGAS

​•Statement of Facts: The Municipality of Malangas passed a Municipal Revenue Code requiring the payment of fees for the use of the roads leading to the port imposed on both vehicles and goods. Palma challenged the Revenue Code.

​

•Held: The imposition of fees on vehicles is valid but the imposition of fees on the goods is invalid.

​PALMA DEVELOPMENT CORPORATION V. MUNICIPALITY OF MALANGAS

​•Doctrine: Related to Sec 133, (e)​

•General Rule: Local government units, through their Sanggunian, may prescribe the terms and conditions for the imposition of toll fees or charges for the use of any public road, pier or wharf funded and constructed by them.​

•Exception: Imposing fees or taxes on goods passing through the territory is prohibited.

​CAGAYAN ELECTRIC POWER AND LIGHT CO. V. CITY OF CAGAYAN DE ORO

​•Statement of Facts: The Sangguniang Panlungsod of Cagayan de Oro passed a tax ordinance imposing a tax on the lease or rental of electric and/or telecommunication posts, poles or towers by pole owners to other pole users at ten percent (10%) of the annual rental income. This was challenged by CEPALCO arguing that it is a tax on income which is prohibited under Section 133 (a) of the LGC.​

•Held: The ordinance is a valid tax on business

​CAGAYAN ELECTRIC POWER AND LIGHT CO. V. CITY OF CAGAYAN DE ORO

​•Doctrine: Related to Sec 133, (a)

​

•The act of leasing for a consideration under the Local Government Code's definition of business which is “"trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit." Thus, tax on such activity a tax on business and not income

​BULACAN v. COURT OF APPEALS

•Statement of Facts:  The Province of Bulacan assessed taxes on Republic Cement for extraction of limestone and other resources from private lands. This was challenged as ultra vires by Republic Cement due to the ordinance and the law limiting the power to tax such products to public land.

•

•Held: The law only empowers the province to levy tax on limestone and similar resources from public lands not private ones

​BULACAN v. COURT OF APPEALS

•General Rule: Section 186 allows a province to levy taxes other than those specifically enumerated under the Local Government Code, subject to the conditions specified therein.​

•Exception: Those limited by Section 133 like excise tax on article enumerated by the NIRC.​

•Exception to the exception:  When the power to tax is specifically given by the Local Government Code like Section 138

​FIRST PHILIPPINE INDUSTRIAL CORPORATION v. COURT OF APPEALS

​•Statement of Facts: First Philippine Industrial is grantee of a pipeline concession. The City of Batangas levied taxes on FPI which FPI challenged. FPI claimed to be a common carrier which cannot be taxed by LGUs.

​

Held: The taxation was erroneous since pipelines contractors are common carriers and thus cannot be taxed by the City of Batangas

​FIRST PHILIPPINE INDUSTRIAL CORPORATION v. COURT OF APPEALS

​•Doctrine: Related to Sec 133 (j)

​

•LGUs cannot tax the gross receipts of common carriers. Pipeline contractors are considered common carriers since the Civil Code does not mention the means used to transport goods and persons

​BATANGAS POWER CORPORATION v. BATANGAS CITY and NATIONAL POWER CORPORATION

​•Statement of Facts: BPC claimed an exemption from the taxes being demanded by the City of Batangas under two grounds. The first is the 6 year tax exemption given to pioneer enterprises which it claims starts upon operation. The second is the assumption of the payment of tax by NAPOCOR under a Build Operate Transfer agreement.​

•Held: On the first ground, the tax exemption had expired because it starts from the time of registration and not operation. On the second ground, Napocor is ultimately liable for the tax liabilities if BPC due to the BOT agreement

​BATANGAS POWER CORPORATION v. BATANGAS CITY and NATIONAL POWER CORPORATION

​•Doctrine:

​

•Sec. 133(g) of the LGC proscribes local government units (LGUs) from levying taxes on BOI-certified pioneer enterprises for a period of six years from the date of registration

​PROVINCIAL ASSESSOR OF AGUSAN DEL SUR V. FILIPINAS PALM OIL PLANTATION, INC.

​•Statement of Facts: The Provincial Assessor of Agusan applied local taxes on Filipinas which was a lessee of NGPI-NGEI Cooperatives. Filipinas argued that they were excempt due to the fact that while they were lessees, the owners are except from local taxes under Section 133 (n) and real property tax under Section 234 as registered cooperatives.​

•Held: Filipinas is exempt from the taxes as a lessee of NGPI-NGEI Cooperatives which is exempt from taxes

​PROVINCIAL ASSESSOR OF AGUSAN DEL SUR V. FILIPINAS PALM OIL PLANTATION, INC.

​•Doctrine:

​

•The tax exemptions given by Section 133 (n) and Section 234 regarding cooperatives extends to their lessees

​LEPANTO CONSOLIDATED MINING COMPANY v. AMBANLOC

​•Statement of Facts: The Province of Benguet taxed Lepanto Consolidated Mining Company for the sand and gravel they extracted. Lepanto argued that the sand and gravel was not used for commercial purposes and only operational uses and thus exempt from tax.

​

•Held: Lepanto is liable for the tax.

​LEPANTO CONSOLIDATED MINING COMPANY v. AMBANLOC

​•Doctrine:

​

•Only gratuitous permits are exempt from paying the sand and gravel tax. Other entities are liable for tax if what is taxed is an excise tax on the privilege of extracting sand and gravel.

​

•Sec 138 allows an LGU to impose a tax on the extraction itself

​FERRER v. BAUTISTA

​•Statement of Facts: Quezon City imposed two different ordinances. One ordinance was a Socialized Housing Tax imposing a special assessment equivalent to 0.5% of the assessed value of Land in excess of Php100,000. The other was an ordinance imposing a garbage fee on resident properties.

​

•Held: The SHT ordinance was upheld as valid since it was within the powers granted to the LGU by the Urban Development and Housing Act. The garbage fee ordinance was declared invalid because it is ultra vires and unreasonable

​FERRER v. BAUTISTA

​•Doctrine:​

•A regulatory fee must not produce revenue in excess of the cost of the regulation because such fee will be construed as an illegal tax

​

•The LGC states that an ordinance must be equitable and based as far as practicable on the taxpayer's ability to pay, and not unjust, excessive, oppressive, confiscatory

•Section 186. Power To Levy Other Taxes, Fees or Charges. - Local government units may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, That the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy: Provided, further, That the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose.

Multiple Choice

Generally, an LGU can tax lessees of Cooperatives that fall under Sec 133 (n) of the LGC

• True

• False

Multiple Choice

Generally, an LGU can tax the gross receipts of common carriers

• True

• False

Multiple Choice

Generally, an LGU can tax the act of leasing for consideration

• True

• False