Simplifed Manual on Codifcation: A Guidebook on Harmonization o Local Local Laws
Decentralization Program
The Deutsche Gesellschat ür Technische Technische Zusammenareit (GTZ) GmH is implementing the Decentralization Program Program in the Philippines on the basis o a commission rom the German Federal Ministry or Economic Cooperation and Development (BMZ). The opinion and analyses expressed in this book do not necessarily reect the views and ocial policies o the GTZ Decentralization Program. Program. Published by the: German Technical Technical Cooperation (GTZ) Decentralization Program Unit 2A PDCP Bank Centre Cor. V.A. Runo & L.P. Leviste Streets Salcedo Village, Makati City, Philippines T (+63 2) 813-6821 F (+63 2) 892-8843 www.gtz.de/philippines
Over All Project Direction Evelyn A. Trompeta, Trompeta, CESO III Regional Director, DILG Regional Oce VI Atty. Anthony C. Nuyda, CSEE OIC, Assistant Regional Director, DILG Regional Oce VI Arce Dion Chua Regional Coordinator, GTZ Decentralization Program Consultants Fe Quanico Salcedo Rosela E. Lumauag Josea A. Carandang Technical Coordination Anna Lee I. Mostacho Mariecelle N. Bello-Zamora
Copyright 2009© The Deutsche Gesellschat ür Technische Zusammenarbeit (GTZ) GmbH No part o publication may be reproduced in any manner whatsoever without permission rom the copyright owner. ISBN 978-971-94146-4-3
Contents Messages Acknowledgements Acronyms 1. Introduction ...................................................... .......................... ....................................................... ....................................................... ................................ .... 1 2. Understanding Codication................................................... ........................ ....................................................... ................................ .... 3 What is Codication? ..................................................... ......................... ....................................................... .................................... ......... 3 What the Codes May Contain Contain ....................................................... ............................ ............................................. .................. 5 3. Preparing to Codiy...................................................... ........................... ....................................................... .............................................. .................. 8 Codication Program Advocacy ..................................................................10 Technical Assistance Agreement ..................................................... .......................... ....................................... ............ 15 Organization and Management o the Codication Program .................................................................................16 4. Codication Roadmap.................................................... ......................... ....................................................... ........................................ ............ 20 Pre Drating .........................................................................................................21 Drating .................................................................................................................24 Enactment o the Code ...................................................................................28 Post Enactment ..................................................................................................29 5. Evaluating the Code Implementation ..................................................... .......................... ................................... ........ 30 Implementing the Code .................................................................................30 Legislative Legislative Oversight..................................................... ......................... ....................................................... ................................... ........ 31 6. Conclusion ....................................................... ............................ ....................................................... ........................................................ ............................... ...34 34 Key Factors that Make Codication Easy ..................................................34 Codication Milestones Checklist ...............................................................35 Glossary o Terms ..............................................................................................................36 Annexes ...............................................................................................................................37
Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
Message
A
revisit o Philippine history would reveal that we have been codiying laws even beore the Spanish rule. rule. It exemplies the innate capacities and character o Filipinos to apply order and regulation in its “balangays,” now known as communities. The DILG has been trying to assist our local government units in putting up a system or ling, classication and organization organization o ordinances. ordinances. A system or codication had been introduced beore but local eforts did not prosper due to lack o technical experts on this area. The synergy between the German G erman Technical Technical CooperationDecentralization Program Program and the DILG Regional Oce VI paved the way to the realization o this manual. Amidst the quandaries and gargantuan tasks our Department is handling, I am elated that you have embarked on this undertaking. With codied local laws, conusion could be eliminated, local authorities will have the condence and consistency in enorcing laws and most importantly it will promote transparency. transparency. Further, Further, it can create a harmonious yet dened relationship between the local executive and legislative body. We, at the Central Management take pride on this noteworthy accomplishment. My gratitude gratitude goes to GTZ or the overwhelming assistance and or bolstering the programs and thrusts o o the Department. To To DILG Region VI, my congratulations and commendations or the extra efort in using the knowledge k nowledge and expertise o our local legislation specialists in ormulating this manual. Rest assured that you have the ull support and appreciation o the entire DILG amily. Mabuhay kayo!
Ronaldo V. puno Secretary Department o the Interior and Local Government (DILG) (DILG)
Simpliied manual on CodiiCation: A Guidebook on Harmonization o Local Laws
Message
I
would like to extend my congratulations to the German Ger man Technical Technical Cooperation (GTZ) Decentralization Program and the DILG Regional Oce VI or coming up with this rst ever codication manual.
This is a huge achievement as ar as local legislation is concerned. concerned. I am elated elated with the eforts o GTZ and DILG6 in merging all available knowledge and resources in order to come up with a very comprehensive, comprehensive, inormative and at the same time a useul material that could readily be used by local legislators. Through decades o codication practice, voluminous amounts o policies and ordinances have been passed thus, creating duplications, unclear and conicting interpretations. interpretations. This manual will acilitate the review review and harmonization o policies and ordinances in coming up with a CODE that is responsive to the needs o the people and the local legislative bodies. It is my hope that this manual will also resolve inconsistencies in existing policies and ordinances. ordinances. Moreover, Moreover, it is expected to help in the promotion o transparency transparency and good local governance. governance. With that, I would like to commend the people behind the creation o this manual especially the group who had inputted their technical expertise in codiying ordinances. ordinances. To the GTZ and DILG6, DILG6, congratulations or or a job well done!
auSteRe a. panadeRo Undersecretary or Local Government Department o the Interior and Local Government (DILG) (DILG)
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
Message
O
n behal o the DILG Regional Oce VI, I would like to extend my heartelt gratitude to those who took part in the realization o this dream, the rst ever codication manual in the country. We consider this as a milestone in the history o local legislation. This manual will guide LGUs in harmonizing their policies and ordinances to come up with a compilation o ordinances that will readily address problems in duplications, inconsistencies inconsistencies and conicting interpretations. interpretations. Moreover, Moreover, it could spur economic growth and efective local administration by providing clear provisions provisions to operations and and implementation o laws. laws. It will also project a good goo d business environment or investors. I would like to thank the German Technical Technical Cooperation (GTZ) or their endearing support to the programs and projects o the Department especially in Region VI. You have made this endeavour possible possible through this partnership! My commendation goes to the people who had inputted their technical expertise and eforts in coming up with this manual. I am honored to present to you our contribution in promoting transparency transparency and good local governance in the Philippines!
eVelYn eVelYn a. a . tRompet tRompe ta Regional Director Department o the Interior and Local Government (DILG) (DILG) Region VI
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Message
D
ecentralization is a global trend which aims to improve access to services, t government actions to private needs, and increase opportunities or statesociety interactions, thus bringing governance “closer to people”. people”. The Local Government Governme nt Code o 1991 which decentralized governance is considered as one o the best and most revolutionary reorm laws in Asia. With that, the German Technical Technical Cooperation has pledged its support in assisting central and local governments attain local autonomy, enhance transparency transparency and accountability, improve service delivery and achieve sustainability. One o the essential components o decentralization is the strengthening o the Local Government Units’ (LGUs’) (LGUs’) capacity in legislation because at the local level this is o utmost importance. Legislation should be well understood by all parties concerned including the executive executive and legislative. legislative. This aspect o governance had been been acing critical issues such as duplication and incorrect interpretation interpretation o laws. Lack o policies has been a crucial actor in deterring economic progress and good administration. The codication manual was ormulated in order to address the gaps and concerns in local laws. It is our hope that this document will synchronize local and legislative actions in promoting growth and progress in the localities. Furthermore, Furthermore, this manual is comprehensive comprehensive enough to serve as a good reerence particularly or the LGUs, notwithstanding the requirements o legal documents. We, We, at the GTZ staunchly support the unrelenting eforts o DILG in providing technical assistance and capacity building to Local Government Units. The Decentralization Decentralization Program will continually continually commit its resources in attaining excellence in local governance. governance. The orged partnership with DILG exemplies exemplies the incessant need or government and the development institutions to work together towards a common goal o building better and stronger communities or the Filipino citizenry.
dR. HeRWiG maYeR Program Manager GTZ Decentralization Program
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
Acknowledgements
The Department o the Interior and Local Government in Region VI and the German Technical Cooperation Decentralization Program are grateul to the ollowing local government units and academic communities or their time and efort in validating the content o this knowledge product.
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From the Province of Cebu: Bari Barili li,,Ca Carc rcar ar,,Co Comp mpos oste tela la,,Co Cons nsol olac acio ion, n,C Cor ordo dov va,D a,Dan anao ao,, Lilo Liloan an,,Mi Ming ngla lani nill lla, a,M Moa oalbo lboal al,,Na Naga ga,,T Talis alisay aya and ndSa San nF Ferna ernand ndo o
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From Western Visayas: Malay and Makato, Aklan San Jose and Sibalom, Antique Pan-a -ayy and Maayon, Capiz Buen Buena avist vista aan andNu dNuev eva aVa Valenc lencia ia,,G Guima uimarras New Lucena and Tubungan, Iloilo Hini Hiniga garran ana and ndS Sil ilay ayC Cit ityy,Ne ,Negr gros osO Occcide cident ntal al Provinces of Guimaras and Iloilo Iloilo City
• • •
Cent Centra rallPh Phil ilip ippi pine neU Uni nive vers rsit ity y Univ Univer ersi sity tyof oft the heP Phi hili lipp ppin ines esiin nth the eVi Visa saya yass Univ niversi ersity ty ofS ofSan an Agusti ustin n
With our gratitude is the memory o the wealth o your knowledge and your willingness to share it. It has made this codication guide more grounded to realities o codication challenges.
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Acronyms C/MLGOO
City/Municipal Local Government Operations Ocer
LGOO
Local Government Operations Ocer
CSO
Civil Society Organizations
DENR
Department o the Environment and Natural Resources
DILG
Department o the Interior and Local Government
ELA
Executive and Legislative Agenda
GTZ
German Technical Cooperation
GTZDP
German Technical Technical Cooperation Decentralization Program
IP
Indigenous People
LCE
Local Chie Executive
LGPMS
Local Governance Perormance Management System
LGU
Local Government Unit
LL
Local Legislation
LLEDAC
Local Legislative-Executive Development Advisory Council
MOA
Memorandum o Agreement
NGO
Non Governmental Organizations
PO
People’s Organization
RA
Republic Act
SCALOG
Systems Competency or Local Governance
SLGR
State o Local Governance Report
TA
Technical Assistance
TWG
Technical Working Group
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
1 Introduction
G
overnment administration is generally carried out through the implementation o policies embodied in laws enacted by the national legislature and ordinances passed by local legislative bodies. Through the years, these laws and ordinances increased in volume thus resulting to diculty in inormation retrieval, duplication in laws and policies, unclear legislation, conicting interpretations, unenorceability and non-responsiveness o ordinances and policies to local development needs. Most oten, local executives and law enorcers have a hard time in the enorcement o ordinances and policies due to lack o coherence and consistency o laws and regulations being implemented as well as convenient access to inormation contained in the laws. To address such situations, the Bureau o Local Government Supervision o the Department o the Interior and Local Government (DILG) had earlier introduced a system o codication. The importance o codication is urther reiterated and reinorced by DILG through the Local Governance Perormance Perormance Management System (LGPMS). (LGPMS). In LGPMS, codication is made one o the bases in local legislation productivity perormance evaluation whereore municipalities, cities and provinces are expected to codiy the major codes. Notwithstanding, many LGUs remained unable to codiy. Some o the identied problems were: lack o understanding and appreciation o the importance o codication, conict between the legislative and executive bodies, apprehension that codication is an expensive endeavor, absence o technical expertise among LGUs and inadequate availability o technical support.
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Selected DILG personnel were trained as Local Legislation Specialists. However, However, their number had remained as it is and would not suce to assist all the LGUs in need o technical assistance. Recognizing the limitations, DILG Regional Oce 6 embarked into the project o coming up with a knowledge product on codication. Supported by the Decentralization Program (DP) o the German Technical Cooperation (GTZ), this project utilized the available wealth o codication knowledge, learning and experiences o the Local Legislation (LL) Specialists at DILG Region VI and the GTZ DP Consultants. The idea was to generate practical inormation on codication or Local Government Units, DILG Ocers, Civil Society Organizations and Academe interested to assist the codication initiatives o the LGUs and those with course ofering on local governance and administration including local legislation. This is a knowledge resource generated rom eld learnings and experiences so that codication becomes easy and sensible task or every e very municipality, city and province.
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
2 Understanding Codication
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n the Philippines, Philippines, the history o codication codication can be traced as ar as the pre-Spanish Era through the Code o Sumakwel and the Code o Kalantiaw. Spain, also introduced the practice o codication in the Philippines. Among the codes which Spain S pain enorced in the Philippines were the Spanish Civil Code and the Penal Code. The practice o codication was retained during the period o American occupation up to the present. Wh s Cfc? Cfc is a joint efort o the executive and legislative branches o the Local Government Unit in the systematic process o collecting, inventorying and classiying legislation by subject o law or practice, revising, supplementing and consolidating provisions to eciently and efectively inorm the public through an enactment o its end product – a Code
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Cfc is derived rom the root word code. It denotes the creation o cs, whch r c wr ss, rs, rgs that inorm the public o acceptable and unacceptable behavior. It is the collection and systematic arrangement usually by subject o the laws o a state or country, or the statutory provisions, rules, and regulations that govern a specic area or subject o law or practice.
Codication as seen rom various experiences •
Review and updating of the antiquated ordinances that do not t the needs o the current times as well as correct conict and inconsistencies
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Complete Compl ete and system systemati atic cpr proce ocess ssof ofcol collec lection tion and organi organizat zation ionof ofall all local laws and regulations o a general and permanent nature into a new enactment – a Code that is responsive to people’ people’ss needs
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Theres Theresul ultisasty tisastyli lize zeddoc ddocum umen enttha tthatiseas tiseasytore ytoread adandtoac andtoacce cess ss.. It embodies all the ordinances, past and present o the local government unit and is thereore the repository o the body o rules and regulations institutionalizing local legislation or their proper enorcement
“Codes serve as our “bible” in managing the LGU. All municipalities, provinces, cities, the entire country should embark into Codication.” Oscar “Richard” S. Garin, Jr, Former Mayor, Guimbal, Iloilo
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
Wh h Cs my C?
a.
evr C
Cs 2
Cs 1 I. General or Introductory Provisions - Short Title and Scope - Rules o Construction - Denitions - Policy Statement - Authority - Governing Laws - Acronyms II. Provisions on A. Land B. Water C. Air D. Noise III. Final Provisions - Penal Clause - Separability Clause - Repealing Clause - Efectivity - Rules on Amendment
See Annex F or a more detailed outline o Case 2
Article I: Title o the Ordinance Article II: Authority and Purpose Article III: Forest Resources Article IV: Mineral Resources Article V: Water Resources Article VI: Ecological Solid Waste Management Article VII: Coastal Resources Article VIII: Air Quality Management Article IX: Eco-tourism Article X: Environmental Environmental Impact Assessment Article XI: Land Use Planning Article XII: Organization Article XIII: Penalties and Miscellaneous Provisions
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B. ivs icv C
Cs 1 I. General or Introductory Provisions (Short Title and Scope; Rules o Construction; Denitions; Policy Statement; Authority and Governing Laws; Acronyms) II. Purpose, Objectives and Goal III. Institutional Support (Investment Board; Board; its creation; composition; composition; powers, duties duties and unctions; unctions; staf) staf ) IV. Technical Support Suppor t V. Local Investment Priority Priorit y Plan VI. Local Investment Investment Priority Areas VII. Preerred Areas o Investment VIII. Qualications IX. Incentives and Privileges X. Mandated Appropriation XI. Final Provisions (Penal Clause/Grounds or revoking and/or withdrawal o incentives and/or privileges; Separability Clause; Repealing Clause; Efectivity; Rules on Amendment) Cs 2 Article 1: 1: Title o the Ordinance; Declaration o Policies Article 2. Denition o Terms Article 3. 3. Qualications o Applicants and Other Technical Requirements Article 4. Organization Article 5. Investment Investment Incentives Article 6. Priority/ Preerred Preerred Areas o Investments Article 7. Registration Article 8. 8. Exception and Non-Tra Non-Transerability nserability o Incentives and Privileges Article 9. Annual Inspection and Reporting Article 10. Violations and Penalty Article 11. Miscellaneous Provisions Provisions Article 12. Final Provisions
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C. C Gr orcs d. Rv C I. -
General or Introductory Provisions Short Title and Scope Rules o Construction Denitions Acronyms
II. -
Provisions on Public Morality Health and Sanitation Transportation Games and Amusements Public Saety, Peace and Order
III. -
Final Provisions Penal Clause Separability Clause Repealing Clause Rules on Amendment Efectivity
Chapter 1 General Provisions - Title o the Code - Scope - Accrual o Collections - Denition Denit ion o Terms Chapter 2 Organization and Management Chapter 3 Business Taxes, Fees and Permits Chapter 4 Real Property Tax Chapter 5 Final Provisions - Repealing Clause, - Separability Clause - Applicability Clause - Amendments - Efectivity
“ Codication strengthens the relationship between executive and legislative l egislative” ” Local Legislation Specialists, DILG Region VI
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3 Preparing to Codiy
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n LGU can size up its perormance in local governance based on the existence o the ore cited relevant codes. To To pursue a codication program, there are several steps that one should take into account.
pRe-CodiiCation pHaSe
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1.
Cfc prgr avccy Know the governance terrain Getting the buy-in or the Codication Program Program
2.
tchc asssc agr
3.
orgz mg h Cfc prgr Formation o Codication Committee and Technical Working Group Budgeting and Action Planning Capacity building or the Codication Committee and Technical Working Group
Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
Learning rom the Experience Codication… Approved! A local legislation specialist was invited by the City Cit y o Victorias The CLGOO CLGOO talked to the Mayor about the Codication o Ordinances. Ater answering all their questions, he was able to convince both the Mayor and Vice-Mayor o the importance and benets that the city will derive rom codication. codication. The Mayor then made a letter o addressed addressed to the DILG DILG Provincial Director requesting or assistance in the conduct o an Orientation Brieng on Codication o Ordinances or city ocials and department heads. As a result, the ollowing were passed: 1) A Resolution approving the codication o existing ordinances into a City Revenue Code, Code o General Ordinances, Environment Code and Investment Incentives Code in City o Victoria; 2) A Resolution authorizing the City Mayor Mayor to sign the MOA or and in behal o the City o Victoria with the DILG DILG Negros Occidental on codication; 3) A Resolution that creating the City Codication Committee and the Technical Working Group; and 4) A Resolution that requesting the Oce o the City Mayor to set aside the amount o PhP 130,000 as allocation or the Codication o Ordinances Project.
It is best to advocate or codication codication during the rst year o the three-year term o the LCE. One year beore election is not advisable as most elective ocials will be busy with their campaigns and will not be supportive or interested to discuss matters that are perceived to be detrimental to their re-election bid.
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3.1. Cfc prgr avccy Kw h gvrc rr The objective o this step is to prepare or the codication program’s program’s social marketing and advocacy. This is or or both internal and external external technical assistance providers. Be amiliar with LGU strengths, weaknesses, capacity development needs and dynamics o interpersonal relationship among local ocials and employees. Know the legal bases o codication and the external actors that would motivate LGUs to codiy. Build on the LGU’s needs and the external motivators in advocating or codication. Be able to expound on the importance o codication. Have an idea on reasons why LGUs LGUs go into codication. The LGU’s perormance and capacity level can be gleaned rom its State o Local Governance Report (SLGR), LGPMS, Systems Competency or Local Governance (SCALOG), Executive and Legislative Agenda (ELA) and the LGU LGU Capacity Development Development Plan. A management audit may be conducted. Gg h by- r h Cfc prgr The objective is to get local ocials as well as NGOs, POs, CSOs and private sector interested in and committed to codication through social marketing and advocacy. This can be done through codication orientation and consultative meetings. Commitment to codiy is concretized through Sanggunian Resolution and/or Executive Order (EO) to codiy. The EO should stipulate composition o the Codication Committee and the Technical Working Group. Advocacy messages should be clear as to the importance, purpose and legal bases o codication.
Paving the way towards the vision In an LGU Management Audit Review, several critical issues emerged. The most striking o which was the lack o policies that will create or the LGU a more economically viable climate and will help them embark on decisive steps towards genuine progress. The said LGU realized the
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
importance and the urgency o coming up with the Investment Incentive and Revenue Codes. However, However, the LGU leadership made a non-negotiable stand on environmental protection. Thus, the Environment Code must be ormulated rst beore coming up with the Investment and Revenue Codes. The realization was: to propel the LGU to achieve its vision o progress, codication needs to happen and that Codes have to be mutually supportive and complementary.
Genuine Progress promoting welare
Vision o a more economically viable climate
Revenue Code
Code o General Ordinance
Investment Incentive Code
Environment Code
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10 Rss Why lGus Cy 1. 2. 3. 4. 5. 6. 7. 8. 9. 10.
To eliminate hours o rustrating research To maintain laws in a comprehensive, up-to-date and understandable orm To harmonize national and local laws To avoid conusion, conict and duplication o ordinances To enhance public and private sector partnership To enorce laws with condence and consistency To ensure correct interpretation o laws To acilitate citizen’s citizen’s access and easy retrieval o local laws thereby enhancing transparency in governance To synchronize legislative and executive actions towards local development needs To harmonize laws laws and policies in the pursuit o LGUs development vision and an d citizen’s citizen’s general welare
Insummary,ordinancesandother legallybindingdocumentsare codiedtoprovide convenience,
completeness,clarity, condenceand condence and consistency consistencyin theenforcementoflaws
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
lg Bss (r Cfc) In advocating or the Codication Program, one may expound on the ollowing legal bases:
RA 7160 (Local Government Code o 1991) Sec. 16, 17, 97, 129, 444, 447, 455, 458, 465, 468 DILG Memorandum Circular on LGPMS LGPMS
Cs
prss
lg Bss
Environment
• Protectstherightofthe Protectstherightofthe people to a balanced ecology • Promotesthespiritof Promotesthespiritof stewardship • Promotessustainable Promotessustainable development
RA 7160 Sec. 16, 16, Sec. 17 RA 7160 Book III. Power to enact ordinances or municipalities, cities, provinces
Investment Incentive
• PromotestheL PromotestheLGUasan GUasan investment investment destination • Promotesestablishme Promotesestablishmentof ntof growth inducing industries and preerred areas or investment • Promoteslocaljob Promoteslocaljob generation • Eliminatesredtapeinlocal Eliminatesredtapeinlocal bureaucracy bureaucracy in the context o ARTA • Increase Increasesop sopportun portunity ity o partnership with the private sector
RA 7160 Book II, Title I, Chapter 5, Sec. 192. Authority to Grant Tax Tax Exemption Privilege (or all LGUs at all levels)
• Increasesavailabilityof Increasesavailabilityof local revenue or the delivery o quality basic services to the people • Maximizeslocaltaxing Maximizeslocaltaxing opportunities provided or in Book II, Title I, Section 129 (Power to Create
RA 7160 Book II Title I on scope o taxing powers: - Chapter 2, 2, Article 1 or provinces, provinces, Article 2 or municipalities, Article 3 or or cities, cities, Article 5 or Common RevenueRaising Powers Powers
Revenue
RA 7160 Book II, Title I, Chapter 5, Sec. 193. Withdrawal o Tax Exemption Privileges (or all LGUs at all levels)
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Cs
General Ordinance
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prss
lg Bss
Sources o Revenue) o the 1991 Local Government G overnment Code • Reducesta Reducestaxev xevasion asion
Book III. Power to enact tax ordinances: - Chapter 3, 3, Art. 3, Sec. 447, (2) (i-xv), (3) (i-vii) or municipalities - Chapter 3, 3, Art. 3, Sec. 458, 458, (2) (i-xv), (3) (i-vii) or cities - Title 4, Chapter Chapter 2, Art. Art. 3, Sec. 468, (i-ii) or provinces - DILG MC 51, s. 1998 Establishment o a Local Revenue Management Inormation System. - DILG MC on Revenue Code Updating - DILG MC 2009-42. Guidelines on imposition and collection o local taxes, ees and charges
• OptimizestheLGU’ OptimizestheLGU’s s exercise o its police power provided or RA7160 • Promotespublicor Promotespublicorderand derand saety • Institutionalizeslocal Institutionalizeslocal bureaucracy
RA 7160 Sec 16, Sec 17. Powers Powers to enact ordinances o general application: - Section 444 and 447 (municipalities) - Section 455 and 458 (cities) - Section 465 and 468 (provinces)
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3.2. tchc asssc agr It is highly recommended that when the LGU involves external technical assistance or codication it should exert its best eforts to establish clear agreements between the LGU and the technical assistance providers. For this, a Memorandum o Agreement (MOA), stating the terms o reerence o the technical assistance to be provided and duties and responsibilities o each party, can be signed by the LGU, DILG and other partners. ( See Annex A or sample MOA) pssb Rs LGU
lCe – Gives general directions and guidelines; leadership; moral and nancial support Vc-lCe – Provides supervision, technical and moral support Sgg –Responsible or the enactment o the Code. Through Through the Sanggunian Secretary, provides technical, secretariat secretariat and moral support pg dv Crr- Facilitates, coordinates and monitors the Codication Program plan o action and resource requirements. requirements. Guides the developmental developmental perspective and direction Facilitator, coach, inormation broker and program coordinator
DILG (LGOO)
Facilitator, coach, inormation broker and program coordinator
TA TA Provider Provid er
Provides Provides technical assistance assistance on the the codication processes; may also serve as program coordinator; could be DILG Local Legislation Specialist or consultant rom the academe, Non- Governmental Organization (NGO) or a training institute Develops competencies o the Codication Committee and Technical Technical Working Working Group ( TWG), in partnership with the DILG Ocer
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3.3 orgz mg h Cfc prgr r Cfc C & tWG To ormally organize the team, orient members o the Codication Committee and TWG on their roles, tasks and responsibilities in a meeting duly called or this purpose. Codifcation Committee
Technical Woring Group
Responsible or the codication process and corresponding tasks.
1. The working arm o the Codication Committee 2. Perorms technical technical codication tasks
3. Responsible or ling and saekeeping o drat codes 4. Perorms administrative support
Suggested composition: Chairperson: Vice Mayor Memers: Sanggunian Chairpersons o each major LGU Code, Department heads, CSOs Facilitator/Coach: DILG Local Government Operations Ocer
Sanggunian Chairpersons o each major LGU Code LGU Senior Technical Staf rom every Oce or department
5. LGU Codication Program Coordinator 6. Encoders 7. Sanggunian Support Staf
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Secretariat
(See Annex B or suggested specic composition o Technical Working Group per Code to be prepared)
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ohr Skhrs: •
The Loca Locall Legis egisla lati tion on (LL) (LL) Spec Specia iali list st. . Could be rom the pool o DILG Specialists or institutions that are capable to extend technical assistance on codication. May also be reerred to as Technical Assistance (TA) provider. A TA provider may be an individual such as in the case o LL Specialist or a multi-disciplinary multi-disciplinar y team that altogether renders technical assistance on codication.
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The Interna Internal land andExte Externa rnal lCod Codic icati ation onPr Progr ogram amTeam. eam. The Internal Team members reer to insiders or local unctionaries and experts. External Team members reer to technical experts outside the LGU. Both are expected to extend technical support to the Codication Program.
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TheLegal TheLe galT Tea eam. m.Com Compo pose sedofL dofLGU GUleg legal alcou couns nsel elandit anditsst ssta a.. In case an LGU does not have one, legal support may be obtained rom the next higher LGU or rom the private sector. Involve or engage the legal team at the earliest possible time o the codication process.
•
The Codi odication Cham hampion onss. They come rom the Executive and Legislative branches. These are oten the Sanggunian Secretary and/or the Planning and Development Coordinator who usher the ull completion o the codication process. They also include the sponsors o the codes who are Sanggunian Members as chairs o the standing committees o the major codes. They are responsible to see the codes through the enactment stage.
“ An external TA provider bridges the gap between and among local stakeholders to participate participate in the whole process. process. It also gets people together to agree to do the codication, and lends the sense o urgency to the LGUs so that they can complete in the earliest possible time.” time.” -Antique Codication Experience
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Bgg During the codication advocacy, LGU should understand that the Codication Program has resource requirements, both monetary and non-monetary. Prepare a project/ program proposal (see Annex C). Have this endorsed by the Vice Mayor/Governor and approved by the LCE. This can help ensure budget availability. At the minimum the resource requirements include the ollowing: • Perso ersonn nnel el( (l leg egal alr res esea earc rche herr,en ,enco code der) r) • Supplies and materials • Equi Equipm pmen entand tandfac facil ilit ities ies(co (comp mput uter er,pri ,print nter er,sca ,scann nner er,pho ,photo tocop copyi ying ng machines, working place) It is also important to allocate or the ollowing activities: • Capa Capaci city tybu buil ildi ding ngfo forl rloc ocal all leg egis isla lati tion ona and ndc codi odic cat atio ion n • Publ Public icat atio ion nand andr rep epro rodu ducti ction onof oft the hec cod ode( e(s) s) An allocation or consultancy cost may be allocated should the LGU sees a need or it.
• Hiringenco Hiringencoder(s der(s)and )andassig assigning ningcomput computer(s) er(s)excl exclusive usivefor fortheC theCodic odication ation Program hasten the completion o the tasks • Budgetfor Budgetforrepr reproductio oductionmay nmaybead beaddedl dedlater aterafter afterthec thecodeh odehasbee asbeenena nenacted cted • Digitizingm Digitizingmaybe aybeconsi considere deredasa dasabudg budgetite etiteminth minthecod ecodicat icationpr ionprocess ocess.. Though an enabler in the process, it is not a requirement • Tips Tipsof ofr red educ ucin ingc gcos ost: t: - Utilize available local resources - Finish the code at the shortest possible time (not to exceed 1 year) - Conduct public hearing thru catchment basis - Plan out activities to maximize topics to be discussed during meetings and eedbacking sessions
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ac g Prepare an Implementation Schedule or an Action Plan (see Annex G1 & G2). It should be duly discussed, developed and agreed upon by the stakeholders. This is an important tool or setting direction, tracking progress and or keeping codication activities in track towards completion. Ccy Bg r h Cfc C tWG It is a must to conduct a codication orientation and team building or the Codication Committee, TWG and Secretariat beore the start o the codication proper. This is to clariy the expected outputs, roles, dene work values, level of on expectations and rm up commitments. A seminar on legislation development is also important ( see Annex E or Training Module Outline).
A Team Makes a Dierence! What made the Guimbal experience successul was the concerted eort and commitment o all stakeholders involved – rom the Program Management Team Team to the Codication Committee to the TWG – even when aced with various challenges and problems such as: Crashing o computer where ALL the ordinances were saved; this required encoding EVERYTHING again Depletion o nancial resources in the middle o the project. While W hile waiting or supplemental budget, the Secretariat Secretariat had to resort to the use o carbon paper (when ink ran out) so that the revised code would be printed in time or a Committee meeting!
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4 Codication Roadmap g n i t f a r d r p
4.1 Compilation
g n i t f a r d
4.7 Output Consolidation and Review
t n m t c a n e
t n m t c a n e t s o p
4.8 Public Consultation
4.2 Inventory
4.6 Supplementation
4.9 Committee Meetings and Reporting
4.12 LCE Approval
4.13 Publication o Approved Codes 4.14 Transmittal & Review o Higher Sanggunian
4.3 Classication
4.4 Writing Manuscript
4.5 Revision
4.10 2nd Sanggunian Reading
4.11 3rd Sanggunian Reading
4.15 Efectivity
4.16 Reproduction o Approved Codes
4.17 Distribution o Codes
The roadmap applies to both developing a new code and reviewing an existing one. The details o a step-y-step guide per phase are hereto presented.
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
pr-rg 4.1.
C - Identiy ordinances to be codied and its sources (i.e. logbook, minutes, Mayor’s Oce or next higher LGU, etc) - Gather and compile existing ordinances. - Ensure presence o a legislative tracking system that leads to aster and easier compilation process
4.2.
ivry - List down all ordinances according to date o enactment , source , subject matter and status (Form in Annex D) - Remember, the status should indicate whether the ordinance is original, amended or repealed.
4.3.
Cssfc - Classiy ordinances by topic i.e. Environment, Investment, Revenue, Health, Zoning, Transportation, etc. ( Form in Annex D) - Not only the whole but sections o the ordinance need to be classied. An ordinance may have sections that belong to various classication - Group together similar pieces o legislation - Repealed or superseded ordinances are eliminated - Exclude ordinances that will not be relevant to the subject o the Code prepared. Example: When preparing a code o general ordinances, revenue and investment incentive ordinances are excluded.
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Practical Tips Pre-drating Stage
22
•
Begui Beguided dedb byP yPre resid sident ential ialDe Decre crees esand andPr Procl oclama amatio tions, ns,Re Repub public lic Acts, Departmental Mandates, Administrative Administrative and Executive E xecutive Orders, local ordinances related related to the subjects and applicable local conditions.
•
Avoid Avoidem embar barra rassi ssing ngsit situat uation ionsb sbyr yreme emembe mberin ringt gthat hatCo Codes des rom other LGUs are meant to be used as benchmarks but not to be cut and paste into your own document.
•
Incasep Incaseprima rimarydata rydataand andcopi copiesof esofthe thelega legaldocu ldocuments mentsare arenot not available available in the Oce o the Sanggunian, check the Oce o the LCE, or the higher Sanggunian, or other concerned oces
•
Indoinga Indoinganin ninvent ventory ory,lis ,listdo tdownth wnthela elatest testtoth totheol eoldest. dest.Thi This s is convenient especially when an LGU, especially cities, has hundreds i not thousands o legal documents to inventory. Though not a hard rule, inventory may cover ordinances ordinances that were passed within the rame o 25 years
•
Itisimporta Itisimportantto nttoori oriente entencode ncodersin rsinthe thecodi codicati cationpr onprocess ocessand and the guiding principles. In many cases, they are also tapped to do pre-drating tasks.
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Broader sectoral participation makes codication work easy. Knowing and understanding the development needs through consultations acilitate the completion o the proposed code.
Dumarao’s People Congress “The Indigenous People (IP) living in the hinterlands within the territorial jurisdiction o the Municipality o Dumarao is represented in Dumarao People’s Congress. The People’s Congress was a venue or the people o Dumarao to share their aspirations, express express their opinions and articulate their development development needs. It only took a matter o three months to comprehensively comprehensively complete the Environment Environment Code o Dumarao because o the excellent inputs provided y the memers o the People’s Congress. Congress. The members were very interested and extensively extensively participated in the codication project. One major result o the completed Environment Code was the Memorandum o Understanding orged between the DENR and the municipality to protect and preserve the ancestral domain o the IP.”
Gather and study codes o other LGUs. They can be used as benchmarks in preparing own code.
What’s in a name? In 2006, an LGU in Region VI embarked on a codication project. Members o the TWG T WG were condent that they would be able to complete the task without diculty since they had a model code rom another LGU LGU in their possession. At the nal stage s tage o their work, which is the approval approval on the third reading, they were horried to nd out that it was the name o the model LGU that appeared on their document!
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drg 4.4
Wrg h dr mscr Prepare a manuscript or drat code. Use topical headings heading s or subjects or classication in preparing or an outline o the ordinances’ codied version i.e. environmental measures may be classied as solid waste management, water quality management, air quality management, land use management, etc.
4.5
Rvs - Revise the provisions not in consonance or in conict with present needs and inconsistent with existing laws. - Take into account compliance with statutory requirements and conormance to current practice or policy as well as provisions that could be standardized - This is also about language improvement. improvement. Take note o inefective wording or misleading inormation. Endeavor to use gender –neutral language e.g. instead o chairman use chairperson, instead o policeman use police ocer
4.6
S - Add, amend or modiy certain provisions o existing ordinances - In determining what to add, amend or modiy, check back development vision and gaps - Take stock o the missing inormation or legislation - Consider possible enorcement problems
4.7
o Cs Rvw The Codication Committee consolidates the drat outputs or review and consultation. Conduct o mock hearing is recommended prior to public hearing.
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Why Conduct a Mock Hearing? •
•
It is a venue to validate the outputs among team members. The Codication Committee together with the TWG, Program Coordinator, Coach (i any) and Local Legislation Specialist present the outputs to the Sanggunian and the internal and external codication team. The intent is to get their comments and suggestions as well as validate provisions in preparing or the public hearing or consultation. To val valida idate the the supp suppor ortt, acc accept eptanc ance and and approval o the Codication Program, which includes generation o the outputs and the processes involved the Codication Team and TWG should work as one. The mock hearing can thresh out possible personal and political dynamics in relation to processes and outputs.
•
It provides opp opportu rtunity nity for int interna rnal and external stakeholders (specialists and experts) to synchronize various provisions. It is also a venue to thresh out possible overlapping and gaps beore the drat is presented or public consultation/hearing.
•
It keeps eve everyb rybody ody in the loop as to the status and content o the drat products, thus, putting everyone in state o readiness should one member o the team be not around during the actual public hearing.
Simpliied manual on CodiiCation: A Guidebook on Harmonization o Local Laws
mck Hrg is not a mandated process. This is added as an activity in preparation or the public consultation or hearing. Not all codes are required to be subjected to a pbc Hrg. However, However, based base d on the principles o developmental legislation, public consultation is a MUST. (See (See Annex H or Practical Tips) Tips)
25
Practical Tips Drating Stage
26
•
Codify Codifying ingon onec ecode odeaf after terth theo eothe therr,i.e ,i.e.E .Envi nviron ronmen mentC tCode odeto to Investment Code, is helpul in revising and supplementing provisions
•
Advice Advicefr from omthe theex expert pertsi sisc scruc rucial ialat atth thed edra raftin ftings gstag tage. e.G Get et support rom the legal team team and department heads. The legal mind can acilitate very well the process, language and raming up o the Code
•
Keep Keepthe thesp spiri irita taliv live. e.F Faci acilit litate ateac activ tiviti ities essuch suchas aste team ambui buildi lding ng in between codication activities. It would continuously inspire people to work
•
Keep Keepev everyb erybody odyab abre reast astof ofth thes estat tatus usof ofacti activit vities ies
•
Harmon Harmoniza izatio tioni nisi simpo mportan rtantw twhen henan anL LGU GUis isam amemb ember erof ofan an Alliance
•
Condu Conductl ctlega egala land ndsoc social ialre resea search rchas asw well ellas asco consu nsulta ltatio tiona nand nd validation meetings among internal and external stakeholders. stakeholders.
•
Focused ocusedGro Group upDis Discuss cussion ionsa sare real also soadv advisa isable bleat atth this issta stage geas as they broaden perspectives
Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
tHinGS to WatCH out oR
Crashing computers. Always Always back up your les!
Missing les and documents. One personnel should be responsible or ling and sae keeping o les especially drat codes.
Keeping track o the schedule. It will keep you going until the nish line!
Non-completion o expected outputs on time, deective machines, inadequate supplies and materials, ineective methods/processes methods/processes and budget level. Bring these to the attention o the Codication Committee Chairperson.
Check on the actions done in relation to problems and issues brought to the Codication Committee
Be on the look-out o extra-curricular activities. When these happen during the codication period, the Team should agree on the solutions. These may include overtime work or immediate adjustment o schedules and assignments
Be on the lookout or the political climate and community’s community’s reaction to the on-going process.
Conduct o regular meetings by the Codication Committee and the Technical Working Group
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ec h C 4.8.
pbc Cs Presentation o codes to the stakeholders or comments and reactions
4.9.
Cc C mgs Sbss C Rrs
4.10. Sgg 2 Rg - Period o Debate - Period o Amendment - Approval on “second reading” 4.11. Sgg 3r 3r Rg - Reading - Period o Voting 4.12. Approval Approvalofthe oftheLocal LocalChief ChiefExe Executiv cutive e The approved measure is presented to the LCE or action. The LCE may approve or veto the ordinance
Some Points to Remember… • •
• • • • • •
•
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Aside rom sending letters o invitation to the public hearing, hang streamers and distribute leafets Makes Makesure ureth that atre resou sourc rcep epers ersons onsar area eava vaila ilable bleto tofo form rmpart partof ofth thep epane anell o internal and external experts during the public consultation. They can address issues, queries and clarications. Attend Attendanc ancea eand ndmin minute uteso soft fthe hepub public liche heari aring ngsho should uldbe begi given vendu due e attention. Donotl Donotlump umpall allse sector ctorsi sinon noneh ehear earing ing,e ,espec special iallyi lyinb nbig igmuni municipa cipalit lities iesand and cities Provi Provide decop copie ieso soft fthe heleg legisl islati ative vepr propo oposal salhi highl ghligh ightin tingt gthe hesal salien ient t eatures; use recycled paper Mobi Mobili lize zep pun unon ong gba bara rang ngay ays san and dot othe her ro oci cial als s Ithel Ithelps psto tore recog cogniz nizea eauth uthors orsof ofth theo eord rdina inance ncest sthat hatha have vebee beenc ncodi odied ed.. Codic Codicati ation onCo Commi mmitte tteea eand ndTWGm TWGmemb embers erswh whoa oare remor morea eawa ware reof ofth the e codication processes processes and outputs put up a common stand during the public hearing. Morec Morecodi odica catio tionc ncham hampio pions nssho should uldbe bede devel velope opedi dint nthe hepro proce cess. ss.Th The e Committee should not rely on the Chairperson alone. Work Work as a team to avoid work paralysis when the Chairperson is not available available
Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
ps ec h C 4.13. pbc rv Cs - Post the approved codes o ordinances in a bulletin board at the entrance to the city or municipal hall or at the provincial capitol and in at least two conspicuous places in the LGU concerned not later than ve days ater its approval. - Content shall be disseminated in Filipino or English and in the Philippines dialect understood by the majority o the people. - Ordinances with penal provisions shall be posted or a minimum o three consecutive weeks, and published in a newspaper o general circulation within the territorial jurisdiction o the local government unit concerned. 4.14. trs Rvw Hghr Sgg - An ordinance rom a component city or municipality shall be reviewed by the provincial sanggunian three days ater its approval. - I no action is taken by a higher level sanggunian within 30 days ater submission o an ordinance, it shall be deemed valid. 4.15. 4.15. Eect Eectiv ivit ity y The Code o Ordinances shall take efect ten days rom the date a copy o it is posted. Unless otherwise provided therein, ordinance with penal provisions shall take efect on the day ollowing its publication, or at the end o the period o posting, whichever occurs later. (Re. RA 7160 Sec 59, Sec 187) 4.16. Rrc arv Cs - Most LGUs allocate or the reproduction o approved codes as soon as the Code preparation is in progress, separate rom the Codication Program budget. - Consider reproduction o approved copies through compacts disks, it could be less costly 4.17. dsrb Cs Reproducing the approved costs could be costly. LGUs prioritize distribution o copies to the implementers, schools and barangay councils. Wider Wider dissemination and better access at a lesser cost can be achieved by posting and popularizing the codes through the LGU website.
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5 Evaluating Code Implementation
I
n a series o discussion, participants shared that undergoing the codication process improves legislators’ knowledge on local legislation, ensures that stakeholders share sha re the same vision visio n or the LGU, and builds camaraderie between the executive and legislative bodies as well as efects good governance. However, ater all the processes and enactment o the Code, what then? Was the law enorceable? Did it bring about a more economically viable LGU? Were Were there more investors? Did local income increase? Did it improve the general welare o the people? Did it bring the desired result to the development challenges that the Code intends to address? These are important questions that the Sanggunian and the Executive Branch should look into ater the enactment o the Code.
ig h C th ig Rs Rgs (iRR) r r r h rs g rc. Most assume that when a local code is ormulated, it is complete in itsel with clear implementing rules and regulations embodied in it. However, it is not in all cases. Many still see the need and importance o coming up with a separate IRR (an on-line example o an IRR on Investment and Incentives Code is
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ound in http://www.quezon.gov.ph/qptic/rules.cm). By taking an active part in the drating and review o the IRRs, the Sanggunian, through its committees can guide the executive branch to the true intent o the ordinance and at the same time perorms its oversight unction.
lgsv ovrsgh th Sgg vrsgh c rrs s rvw evaluationofselectedexecutivebranchactivities. As the Sanggunian enacts ordinances or various development programs as well as authorize the allocation o necessary und requirements, it is thereore duty bound to ensure that programs are implemented eciently, efectively and consistent with the development and legislative intent. The Legislators’ Toolkit developed by the Philippines – Canada Local Government Support Program listed the ollowing techniques that the Sanggunian may use in its oversight activities. 1.
TheLoca TheLocalLe lLegis gislat lativeive-Ex Execu ecutiv tiveDe eDevel velopme opmentA ntAdvis dvisoryC oryCounc ouncil il (lledaC) This is essentially a mechanism or legislative-executive cooperation, but it can also serve as an oversight tool o the sanggunian. As both bodies are represented, the oversight task o the sanggunian is less threatening and thereby promotes more openness.
In considering LLEDAC as a mechanism or sanggunian oversight task, the LGU should include the ollowing in its statement o duties and responsibilities: “ LLEDAC shall monitor and review the implementation by the executive o all resolutions and ordinances approved by the sanggunian.” sanggunian.”
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2.
C mgs Hrgs The mechanism oten supports the ordinance ormulation task o the sanggunian. However, this also becomes the venue o reviewing and evaluating implementation o existing laws. The understanding o results or non-results, enorceability or non- enorceability o the existing laws ushers in possible new piece o legislation.
3.
Ss prvss It is a provision in an ordinance or law that places an expiration date on an entire ordinance or part o an ordinance. This is one way to systematically evaluate an agency or program -- by establishing a specic date, e.g. our years, or the termination o a law creating the agency or program.
4.
sc vrsgh The Sanggunian can enact a statutory reporting requirement in the ordinance. By doing so, it institutionalizes the submission o perormance or spending reports o a local agency. agenc y. This enables the sanggunian to monitor and evaluate implementation o the code by the concerned and responsible agency.
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Knowing the Results The Investment Incentive Code o the Municipality o Guimbal provided or the establishment o a One-Stop-Shop Center as a mechanism to simpliy the business application system o the municipality. The development objective was to increase the number o investors and ultimately increase local income. To determine whether the desired result o incorporating the establishment o the One-Stop-Shop in the Investment Incentive Code had been met, indicators as ollows were used: a) Number o establishments registered at the onset o the OneStop-Shop, and b) Level o locally-generated locally-generated income rom new establishments An increase in the number o establishments rom about 400 in 2002 to 650 in 2007 was observed. obser ved. Local Local income increased rom 4 million to more than 5 million in the ensuing year and continues to increase annually.
These inormation on results emanated rom the executive executive ofce and was shared to the legislative body. It was like “Reporting back” to the sanggunian. Most LCEs do this during the delivery o the “State o the Municipality/City/Province Report” to sanggunian. “Reporting back” can be be expanded to include reporting back to the public and the citizens the results o code implementation. As suggested and done by many LGUs, this can be done through “Pulong-Pulong”, “Balita sa Barangay”, “Ulat sa Bayan” and similar initiatives. The latter mechanisms enable the sanggunian and the executive ofcers to gather eedback that would lead to ordinance making process and code updating.
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6 Conclusion crs h k cfc sy 1
2
3 4 5 6
7 8 9 10
34
Local development as an impetus to codiy, the desire to address local governance perormance gaps and development priorities including local economic challenges A well-inormed and well- prepared Local Government Unit, whose Executive and Legislative branches share a common development vision An available and willing technical assistance provider rom DILG and other institutions Proper timing and appropriate political climate Strategically orchestrated codication processes, methods and activities Technical, social and legal readiness through accessible technical and legal partners rom the National Government Agencies, NonGovernmental Organizations, Civil Society Organizations, People’s Organizations, Academe and Private Sector (See Attachment I or the list) Highly motivated and enthusiastic internal and external stakeholders Keeping the codication activities and outputs on track and on schedule Sustained enthusiasm among members o the Codication Committee and Technical Working Working Group LGU institutional support rom the executive and legislative branches in terms o budget allocation, and people’ s designation, assignment and accountability
Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
Cfc mss Chcks
1.
Executive Order and/or Sanggunian Resolution creating Codication Committee and Technical Technical Working Group and allocating budget or the Codication Program
2.
Organization and management mechanisms or the Codication Program in place
3.
Ordinances and other legally binding documents researched, gathered , compiled and inventoried
4.
Legislation to be codied sorted topically with similar pieces o legislation put together
5.
A drat code manuscript developed and reviewed with necessary revisions and supplementation done
6.
Drat code presented and discussed in a public consultation/public hearing
7.
Code enacted into ordinance
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Glossar Gloss aryy o Terms Terms
C A systematically arranged and comprehensive collection o laws or ordinances; a digest o all ordinances enacted by the local sanggunian orc A local law at the local government unit level, that, when ully enacted, has the same efect and orce as a statute within that LGU. LGU. It is a legislative legislative act o a general and permanent character. Sgg It is a collegial body composed o a group o individuals elected to represent the people’s interests. interests. It has the power to enact ordinances, approve resolutions and appropriate unds or the welare o the LGU and its inhabitants Skhrs Person, group or organization that can afect or be afected by codication program
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
Annexes
Annex A.
Sample MOA
Annex B.
Suggested Composition o TWG
Annex C.
Sample Outline o Program/Project Proposal
Annex D.
Ordinance Codication Schedule Forms
Annex E.
Sample Training Training Module Outline on Development Legislation
Annex F.
Suggested Code Outlines
Annex G.
Sample Codication Action Plan and Implementation Schedule
Annex H. Annex I.
Practical Tips on Public Hearing List o LGUs with Model Codes and With Codes Available on-line
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Sample MOA
Annex A
MEMORANDUM OF AGREEMENT This agreement entered into in the ___________________________ Province/City o_________________________________________, this __________ o
, by and among; The Department o Interior and Local Government with its main oce in_____________________________________________________ , represented in this act by Dir._____________________________ duly authorized in her/ his capacity as its Provincial Director, herein reerred to as a s “DILG” AND The city/municipality o____________________ with principal oce address at______________________________________________ _ represented in this act by Hon.___________________________ city/ municipal mayor, mayor, pursuant to Resolution No.__________. O the Sanguniang Panlungsod/Bayan o _____________________ herein reerred to as_______________________. WITNESSETH Whereas, legislation is one o the most important unctions o local government units; Whereas, local legislators are duly bound to design and make policies that will promote the general welare o their constituent; Whereas, there are major pre- conditions to efective law-making or exercise o legislative powers and unctions, such as the establishment o computerized legislative inormation system, the organization o a highly competent technical staf and administrative and tax codication among others. NOW THEREFORE For and in consideration o the oregoing premises, and or the stipulations, conditions and undertakings herein ater stated, the contracting parties hereby mutually declare and agree as ollows:
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Section I. On the part o DILG 1.
2.
3.
4.
To provide the oce o the Sanggunian with the legislative record Tracking System that will enable the Sanggunian to track their legislation to determine whether these are responding to specic problems in the localities. To provide legislative capability building training supportive to to the needs identied by the LGU with a view toward enhancing the legislative capabilities o the Sanggunian; To provide total package representing consultancy services, travel and stable time or conduct o capability building initiatives to be undertaken. To assist LGU in coming coming up with the our (4) codes codes namely; Code o General Ordinances, Revenue Code, Environment Code and Investment Incentive Code
Section II. On the part o the LGU 1.
2. 3. 4.
5.
6.
7.
To conduct needs assessments to include identication o possible project/programs to address the identied needs, ormulation o an implementation plan including the tasks that need to be done and resources required. Monitoring and evaluation o projects to be implemented To assist the initial identication identication o the problem constraints that improve efective legislation in the Sanggunian To designate staf who shall compose Local Counterpart Committee that shall perorm the tasks or activities a ctivities provided or by the concerned agency, like DILG in pursuance o the objective o the project. To designate the project coordinator coordinator that will ensure the active involvement participation and support o the city/ municipality in various activities o the project To appropriate and make available the total amount o_________ as counterpart und or the project supported with project design and provide additional amount i necessary. To provide other support support services necessary or the successul implementation o the project.
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Section III. Amendments No modication o this agreement or any o its provisions shall be made except mutually signed by the contracting parties. Section IV. Efectivity This agreement shall take efect or a period o ___________ starting___________ and shall remain in ull orce and efect until completion o the project.
DILG, Provincial Director
City/Municipal Mayor
Witnesses: _______________________ _______________________ ACKNOWLEDGEMENT
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Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
Annex B Sggs Cs tchc tchc Wrkg Grs For Environment Code • •
Chai Chairp rper erso son: n:S SB BCh Chai air ron onE En nviro vironm nmen entt Memb Member ers: s:S SB BMe Memb mber erss,ME ,MENR NRO O,M ,MAO
For Investment and Incentive Code • •
Chai Chairp rper erso son: n:S SB BCh Chai air ron on Ways aysan and dMe Mean anss Memb Members ers::SB SBMe Memb mber ers, s,M Mun unic icip ipal alA Ass sses esso sorr,MP ,MPDO DO
For Revenue Code • •
Chai Chairp rper erso son: n:S SB BCh Chai air ron on Ways aysan and dMe Mean anss Memb Members ers::SB SBMe Memb mber ers, s,F Fin inanc ance eCo Commi mmitt ttee eeMe Memb mbers ers
For Code o General Ordinances • •
Chair Chairpe perso rson: n:SB SBC Cha hair iron onRu Rule les, s,L Law aws san and dOr Ordi dinan nance cess Memb Member ers: s:S SB BMe Memb mber erss,SB ,SBS Sec ecrretar etary y
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Annex C S o prgr/prjc prs 1. Identiying Inormation Project Title Location Proponent Collaborating Agency Contact Persons Target Outputs: Revenue Code, Code o General Ordinances, Environment Code and Investment Incentive Code Activity Status Duration Total Activity Cost 2. 3. 4. 5. 6. 7.
Rationale Objectives Implementation Strategy: LGU, DILG. TWG and Codication Committee Responsibilities and Duties Monitoring and Evaluation Budgetary Requirements
Prepared By: (DILG)
Recommending Approval: Approval: (VICE-Local (V ICE-Local Chie Executive)
Approved: (Local Chie Executive)
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Annex D Cfc Sch rs
INVENTORY OF ORDINANCES Ordinance No.
Date Enacted/ Series
Source
Subject Matter
Status
CLASSIFICATION OF ORDINANCES Ordinance No.
Date Enacted/ Series
Subject Matter
Classication
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Remarks
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Annex E S trg trg m o dv lgs
Module 1
Team Building
Module 2
Local Legislation -
Module 3
44
Duties and Functions Local Legislative Process 1. Formulation o Resolution 2. Formulation o Ordinance 3. Parliamentary Procedures
Codication Process
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Annex F SomeExamplesofDetailedCodeOutlines enViRonment Code
aRtiCle i: t h orc Section 1. Title o the Ordinance aRtiCle ii: ahry prs Section 2. Authority Section 3. Objectives and Purposes Section 4. Operative Principles Section 5. Declaration o Policy Section 6: Denition o Terms aRtiCle iii: oReSt ReSouRCeS Section 7. Scope o Powers Section 8. Governing Laws Section 9. Operative Principles Section 10. Forest Resources Management Framework Section 11. Development o Production Forests Section 12. Management o Protection Forests Section 13. Development o Recreation Forests Section 14. Forest Resources Inormation System Section 15. Prior Consent o Sanggunian Section 16. Annual Investment Plans Section 17. Organization Section 18. Acts Prohibited and Punishable aRtiCle iV: mineRal ReSouRCeS Section 19. Scope o Powers Section 20. Governing Laws Section 21. Operative Principles Section 22. Regulatory Provisions Section 23. Exploitation o Mineral Resources and Rehabilitation o Disturbed Areas Section 24. Monitoring and Evaluation Section 25. Organization Section 26. Prohibited and Punishable Acts
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aRtiCle V: WateR ReSouRCeS Section 27. Scope o Powers Section 28. Governing Laws Section 29. Operative Principles Section 30. 3 0. Establishment o a Water Resources T Trust rust Fund Section 31. Designation o Priority Watersheds or Protection Section 32. Water Resources Management Plan Section 33. Water Quality Monitoring Section 34. Protection o Public Water Water Inrastructures Section 35. Protection o Riverbanks, Easements, Rights-o-Way and Greenbelts Section 36. Drainage Systems Section 37. Organic Farming Farming and Soil and Water Conservation Section 38. Health and Sanitation Measures Section 39. Water Usage and Classication Section 40. Prohibited and Punishable Acts aRtiCle Vi: eColoGiCal eColoGiCal Solid WaSte manaGement Section 41. Scope o Powers Section 42. Governing Laws Section 43. Operative Principles Section 44. The Provincial Solid Waste Management Board Section 45. The City and Municipal Solid Waste Management Board Section 46. Local Government Solid Waste Management Plans Section 47. Ecologic al Solid Waste Management System Section 48. Prohibited Acts aRtiCle Vii: CoaSt CoaStal al ReSouRCeS Section 49. Scope o Powers Section 50. Governing Laws Section 51. Operative Principles Section 52. Delineation o Municipal Waters Section 53. Provincial Coastal Resources Management Section 54. Conservation o Biologic al Diversity and Preservation o Heritage Items Section 55. Community Participation and Integration o National Government Agencies Section 56. Coastal Zoning and Management Guidelines Section 57. Fishery and Aquatic Resources Management Councils (FARMCs)
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Section 58. Organization Section 59. Functions o the CRM Unit Section 60. Prohibited and Punishable Acts aRtiCle Viii: aiR QualitY manaGement Section 61. Scope o Powers Section 62. Governing Laws Section 63. Operative Principles Section 64. Industrial Pollution Control Section 65. Zoning Clearances and Building Permits Section 66. Ambient Air Quality and Noise Level Monitoring Section 67. Inormation and Education Section 68. Industry Group Section 69. Acts Prohibited and Punishable Under This Code aRtiCle iX: eCotouRiSm eCotouRiSm Section 70. Scope o Powers Section 71. Governing Laws Section 72. Operative Principles Section 73. Community-Based Ecotourism Section 74. Environmental Standards Section 75. Sensitive Areas aRtiCle X: enViRonmental enViRonmental impaCt aSSeSSment Section 76. Scope o Powers Section 77. Governing Laws Section 78. Operative Principles Section 79. Functions o the EIA Monitoring M onitoring Team Team Section 80. Validation o Scoping Sessions Section 81. Participation in the Preparation o EIS Document Section 82. Review o EIA and IEE Section 83. Participation in the Public Consultation and Hearing Section 84. Law Enorcement Section 85. Inventory o Establishments Section 86. IEE Compliance or Projects Not Covered by the EIA System Section 87. Environmentally Critic al Areas Section 88. 8 8. Training Training Section 89. Environmental Guarantee Fund
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aRtiCle Xi: land uSe planninG Section 90. Scope o Powers Section 91. Governing Laws Section 92. Operative Principles Section 93. Basic Policies Section 94. CLUP Formulation Formulation Section 95. Compatibility o Provincial, City and Municipal Land Use Plans Section 96. Danger Zone aRtiCle Xii: oRGaniZation oRGaniZation Section 97. The Provincial Environment and Natural Resources Management Oce (PENRMO)) Section 98. Jurisdiction o the PENRMO Section 99. Department Head Section 100. Supervision and Control Section 101. Review Section 102. Regulations Section 103. Creation o Functional Units Section 104. Perormance Evaluation Section 105. (LGU XXXX) Sustainable Development Committee Committee aRtiCle Xiii: penaltieS penaltieS and miSCellaneouS pRoViSionS Section 106. Violation o Section Section 107. Violation o Section Section 108. Violation o Prohibited Acts Under Section Section 109. Violation o Prohibited Acts Under Section Section 110. Violation o Conservation o Biologic al Diversity and Preservation o Heritage Items under Section Section 111. Violation o Section Section 112. Violation o Section Section 113. Violation o Section Section 114. Violation o Section Section 115. 115 . Violation o Any Provision o This Code Section 116. Repealing Clause Section 117. Separability Clause Section 118. Efectivity Clause
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inVeStment and inCentiVeS Code aRtiCle i: title h oRdinanCe deClaRa deCl aRation tion inVeStment poliCieS Section 1. Short Title Section 2. Declaration o Investment Policies aRtiCle ii: deinition teRmS Section 3. Investment Section 4. Investment Board Section 5. Registered Enterprise Section 6. Filipino Investor Section 7. Foreign Investor Section 8. Priority/Preerred Areas o Investments Section 9. Pioneering Enterprise Section 10. Processing Section 11. Transer o Technology Technology Section 12. Expansion Section 13. Nominal Valuation o the Philippine Peso Section 14. Economic Internal Rate o Return (or EIRR) Section 15. Financial Internal Rate o Return (or FIRR) Section 16. Trade Mission aRtiCle iii: QualiiCationS QualiiCationS appliCantS otHeR teCHniCal ReQuiRementS Section 17. Qualication Requirements o the Investment Board Section 18. Compliance with Requirements o Applicable Laws Section 19. 1 9. Transer Transer o Technology Technology and Employment Requirements aRtiCle iV: oRGaniZation Section 20.The (LGU XXXX) XXXX) Investment Board (SLIB) Section 21. Composition o the Board Section 22. Powers and Duties o the Chairman Section 23. Powers and Duties o the Vic e-Chairman Section 24. Powers and Functions o the Investment Board Section 25. Annual Budgetary Appropriations Section 26. Provincial Investment Promotions Ocer and Other Investment Board Personnel
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aRtiCle V: inVeStment inCentiVeS Section 27. Exemption rom Business Taxes Taxes and Discount Period Section 28. Extension Period Section 29. Expanding Existing Enterprise Section 30. 3 0. Tax Tax Incentives aRtiCle Vi: pRioRitY/ pReeRRed aReaS inVeStmentS aRtiCle Vii: ReGiStRation ReGiStRation Section 31. Priority/Preerred Areas o Investments Section 32. Determination o Additional Investment Areas Section 33. Annual Registration Fee and Certicate o Registration/Exemption Section 34. Remittance o Annual Registration Fee aRtiCle Viii: eXCeption non-tRanSeRaBilitY inCentiVeS pRiVileGeS Section 35. Exception Section 36. Non-Transerability Non-Transerability o Incentives and Privileges aRtiCle iX: annual inSpeCtion RepoRtinG Section 37. Annual Inspection Section 38. Reporting aRtiCle X: ViolationS penaltY Section 39. Violations Section 40. Penalty aRtiCle Xi: miSCellaneouS pRoViSionS Section 41. Publication o the Investment Code Section 42. Public Dissemination o This Code aRtiCle Xii: inal pRoViSionS Section 43. Separability Clause Section 44. Applicability Clause Section 45. Efectivity Section 46. Disputes Section 47. Amendments
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loCal ReVenue Code
CHapteR i. GeneRal pRoViSionS aRtiCle i: t h C, Sc, accr Ccs, df trs trs Section 1. Title o the Code Section 2. Scope o Revenue-Raising and Taxing Authority Section 3. Accrual o Collections Section 4. 4 . Denition o Terms CHapteR ii. tHe XXXX deVelopment deVelopment autHoRitY autHoRitY aRtiCle ii: prry prvss Section 5. 5 . Creation o the (LGU XXXX) XXXX) Development Authority (DA) Section 6. 6 . Composition o the (LGU XXXX) XXXX) DA Section 7. Powers and Duties o the Chairman Section 8. Powers and Duties o the Vice-Chairman aRtiCle iii: dcr prcv Rv-Grg pcs pwrs cs h (lGu XXXX) dv ahry Section 9. Declaration o Revenue-Generating Policies Section 10. 1 0. Powers and Functions o the (LGU XXXX) Development Authority Section 11. Secretariat Support Section 12. Departments, Agencies, and Other Local Government Units Section 13. Development o Recreation Forests CHapteR iii. BuSineSS taXeS, taXeS, eeS, peRmitS ARTICLEIV:StartDateofImplementationofTaxesonBusiness Section 13. Start Date o Implementation ARTICLEV:T ARTICLEV:TaxesonBusinessofPrintingandPublication axesonBusinessofPrintingandPublication Section 14. 1 4. Imposition o Tax Tax Section 15. Exemption Section 16. 1 6. Time o Payment ARTICLEVI:FranchiseTax Section 17. 1 7. Imposition o Tax Tax Section 18. 1 8. “Business Enjoying a Franchise” Franchise” Section 19. Determination o the Capital Investment Section 20. 2 0. Time o Payment Simpliied manual on CodiiCation: A Guidebook on Harmonization o Local Laws
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ARTICLEVII:TaxonSand,Gravel,andOtherQuarryResources Section 21. Imposition o Tax Section 22. Issuance o Permit and Other Requirements ARTICLEVIII:ProfessionalandOccupational ARTICLEVIII:ProfessionalandOccupationalT Tax Section 23. 2 3. Imposition o Tax Tax Section 24. Administrative Requirements Section 25. Exemption Section 26. 2 6. Time o Payment ARTICLEIX:AmusementTax Section 27. 2 7. Imposition o Tax Tax Section 28. Exemption Section 29. 2 9. Time o Payment Section 30. Penalties Section 31. Administrative Requirements ARTICLEX:AnnualFixedTaxforEveryDeliveryTr ARTICLEX:AnnualFixedT axforEveryDeliveryTruckor uckor V mcrrs r prcrs, drs, Whsrs, r Rrs Cr prcs Section 32. Imposition o Tax ARTICLEXI:TaxonManufacturersorProducers, Whsrs, drs, r Rrs Section 33. Imposition o Tax ARTICLEXII:TaxonContractors Section 34. Imposition o Tax ARTICLEXIII:TaxonBanksandOtherFinancialInstitutions Section 35. Imposition o Tax Section 36. Coverage Section 37. Sites o the Tax ARTICLEXIV:TaxonFinancingCompanies Section 38. Imposition o Tax Section 39. Coverage ARTICLEXV:TaxonInsuranceCompanies Section 40. Imposition o Tax Section 41. Coverage
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ARTICLEXVI:TaxonExporters/ExportCompanies Section 42. Imposition o Tax Section 43. Coverage ARTICLEXVII:TaxonPrivately-OwnedPublicMark ARTICLEXVII:TaxonPrivately-OwnedPublicMarketsand etsand Shg Crs Section 44. Imposition o Tax ARTICLEXVIII:TaxonAllOtherBusinesses Section 45. Imposition o Tax aRtiCle XiX: Rr Bsss Section 46. Administrative and Procedural Guidelines aRtiCle XX: s prs Section 47. Imposition and Levy Section 48. Permit Fees Section 49. Specic Violations Section 50. Service Charges Section 51. When Business Is Deemed Finally Closed aRtiCle XXi: s r Sg lcsg Wghs msrs Section 52. Rates o Fees Section 53. Requirement o Annual Testing and Sealing Section 54. Duty o Owner To Keep Ocial Receipts Evidencing Payment o Weights Weights and Measure Fees Section 55. 5 5. Penalties or Fraudulent Practices Section 56. Administrative Penalties ARTICLEXXII:CommunityTax Section 57. 5 7. Imposition o Tax Tax Section 58. 5 8. Juridical Person Liable to Community Tax Tax Section 59. Exemptions Section 60. Time o Payment and Penalties or Delinquency Section 61. Printing o the Community Tax and Distribution o Proceeds Section 62. 6 2. Presentation o Community Tax Tax Certicate on Certain Occasions aRtiCle XXiii: asrv prvss Section 63. 6 3. Situs o the Tax Tax Section 64. 6 4. Province Taxes, Taxes, Fees, and Other Charges and a nd Incidences
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Section 65. Application or License or Permit: False Statements Section 66. Issuance o License Section 67. Term o License or Permit Section 68. Place o Business Section 69. Production or Exhibition o Governor’s Permit and Ocial Receipt Payment Section 70. Issuance o Sales Invoices and Receipts Section 71. Keeping o Books o Accounts Section 72. Public Utility Charges, Toll Toll Fees and Charges Section 73. Tax Period and Manner o Payment Section 74. Accrual o Taxes Taxes Section 75. Time o Payment Section 76. Surcharges and Penalties on Unpaid Taxes, Taxes, Fees, or Charges Section 77. Interest on Other Unpaid Revenues Section 78. Collection o Local Revenues by the Treasurer Treasurer Section 79. Examination o Books o Accounts and Pertinent Records o Businessmen by theTreasurer theTreasurer Section 80. Authority o the Treasurer to Promulgate Rules and Regulations Section 81. Authority o the Treasurer to Compromise Section 82. Civil Remedies or the Collection o Revenues Section 83. Local Government’s Lien Section 84. Civil Remedies or Collection o Delinquencies Section 85. Distraint o Personal Property Section 86. Levy on Real Property Section 87. Advertisement and Sale Section 88. Redemption o Property Sold Section 89. Final Deed to Purchaser Section 90. Purchase o Property by the LGU or Want o Bidder Section 91. 9 1. Resale o Real Estate Taken Taken or Taxes, Taxes, Fees, or Charges Section 92. Collection o Delinquent Taxes, Taxes, Fees, and Charges or Other Revenues Through Judicial Auction Section 93. Further Distraint or Levy Section 94. Personal Property Exempt rom Distraint or Levy aRtiCle XXiV: Rs Csrc Section 95. General Rule Section 96. Gender and Number Section 97. 9 7. Business Covered by Two Two Provisions Section 98. Coverage in Case o Doubt
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aRtiCle XXV: p prvss Section 99. Penalty or Failure to Present Books o Accounts Section 100. 100 . Penalties or Violation o This Code ARTICLEXXVI:Separability,RepealingandEectivityClause Section 101. Separability Clause Section 102. Repealing Clause CHapteR iV. Real pRopeRtY taX aRtiCle XXVii: Sc ac prcs Section 103. Scope o Application Section 104. Fundamental Principles Section 105. 105 . Administration o Real R eal Property Tax Tax aRtiCle XXViii ars assss R prry Section 106. Appraisal o Real Property Section 107. Declaration o Real Property Section 108. Duty o Persons Acquiring Real Property or Making Improvements Thereon and Corresponding Penalties or Non-Compliance Section 109. Listing o Real Property in the Assessment Rolls Section 110. 110 . Proo o Exemption o Real Property rom Taxation Taxation Section 111. Real Property Identication System Section 112. Notication o Transer o Real Property Ownership Section 113. Duty o Registrar o Deeds to Appraise LGU Assessor o Real Property Listed in Registry Section 114. Duty o Ocial Issuing Building Permit or Certicate o Registration o Machinery to Transmit Copy to LGU Assessor Section 115. Duty o Geodetic Engineer to Furnish Copy o Plans to LGU Assessor Section 116. General Revision o Assessment and Property Classication and Preparation o Schedule o Fair Market Values Section 117. 117 . Authority o Local Assessors to Take Take Evidence Section 118. Amendment o Schedule o Fair Market Value Section 119. Classes o Real Property or Assessment Purposes Section 120. Special Classes o Real Property Section 121. Assessment Levels Section 122. Valuation o Real Property Section 123. Date o Efectivity o Assessment or Reassessment Section 124. 124 . Assessment o Property Propert y Subject to Back Taxes Taxes
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Section 125. Notication o New or Revised Assessment Section 126. Appraisal and Assessment o Machinery Section 127. Depreciation Allowance or Machinery aRtiCle XXiX: assss as Section 128. Local Board o Assessment Appeals (LBAA) Section 129. Organization, Powers, and Functions o the LBAA Section 130. Meetings and Expenses o the LBAA Section 131. Action by the Local Board o Assessment Appeals Section 132. Efect o Appeal on the Payment o Real Property Tax ARTICLEXXX:ImpositionandCollectionofRealPropertyTax Section 133. 133 . Power to Levy Real Property Proper ty Tax Tax Section 134. Rates o Levy Section 135. Imposition o Additional Tax on Real Property or Special Education Fund Section 136. 136 . Exemption rom Payment o Real Property Tax Tax Section 137. Interest on Unpaid Real Property Tax Section 138. Date o Actual Real Property Tax and Government Lien Section 139. 139 . Collection o Tax Tax Section 140. 140 . Additional Ad Valorem Tax Tax on Idle Lands Section 141. 141 . Idle Lands Exempt rom Tax Tax Section 142. Listing o Idle Lands by the Provincial Assessor Section 143. 1 43. Tax Tax Discount or Advanced and Prompt Payments Section 144. Payment Under Protest Section 145. Repayment o Excessive Collection Section 146. Remedies or the Collection o Real Property Section 147. Levy on Real Property Section 148. Redemption o Property Sold Section 149. Final Deed to Purchaser Section 150. 150 . Purchase o Property by the Province or Want Want o Bidder Section 151. 1 51. Resale o Real Estate Taken Taken or Taxes, Taxes, Fees, or Charges Section 152. Further Distraint or Levy Section 153. Collection o Real Property Tax through Courts Section 154. 154 . Action Assailing Validity o Tax Tax Sale Section 155. 1 55. Compromise or Delinquent Taxes Taxes Section 156. Condonation or Reduction o Real Property Tax and Interest Section 157. 157 . Payment o Delinquent Taxes Taxes on Property Subject o Controversy Section 158. 158 . Certication on Delinquencies o Realty Rea lty Tax Tax by the Treasurer Treasurer Section 159. 1 59. Periods Within Which to Collect Real R eal Property Taxes Taxes
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ARTICLEXXXI:T ARTICLEXXXI:TaxonTransferofRealPropertyOwnership axonTransferofRealPropertyOwnership Section 160. 160 . Imposition o Tax Tax Section 161. Administrative Requirements Section 162. 162 . Time o Payment Section 163. Penalty Clause CHapteR V. inal pRoViSionS Section 164. Repealing Clause Section 165. Separability Clause Section 166. Applicability Clause Section 167. Amendments Section 168. Efectivity
C Gr orcs CHapteR i. GeneRal pRoViSionS Article A. Short Title and Scope Article B. Rules o Construction Article C. Denitions CHapteR ii. puBliC moRalitY Article A. Illegal Gambling Article B. Betting on Sports Contest Article C. Loitering Article D. Nudism in Public Place Article E. Sale or Rental o Pornographic Video Materials CHapteR iii. HealtH and Sanitation Article A. Availability o Iodized Salt Article B. Rabies Control Article C. Smoking Ban in Public Building Oces and Public Modes o Transport Article D. Construction o Pens or Corrals or Cattle, Swine, Chicken, Duck or Other Domestic Animals or Fowls CHapteR iV. tRanSpoRta tRanS poRtation tion Article A. Franchising o Tricycles-or-Hire Tricycles-or-Hire and Pedicabs-or-Hire Pedicabs-or-Hire Article B. Trac Rules and Regulations
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CHapteR V. V. GameS and amuSementS Article A. Operation o Videoke Establishments Article B. Operation o Video and Film Showing Establishments Article C. Playing o Taksi Article D. D. Operation o Billiards, Pool Tables and Video Games Article E. Holding o Cockghts and Cockpit Regulations CHapteR Vi. puBliC SaetY, SaetY, peaCe and oRdeR Article A. Usage o Trumpet Speakers Article B. Ban on the Usage o Some Fishing Gears Article C. Ban on the Catching and Gathering o Poisoned Fishes Article D. Liquor Ban Inside the Public Market Article E. Liquor Ban on Minors Article F. Vandalism o Public and Private Properties CHapteR Vii. inal pRoViSionS Article A. General Penal Provisions Article B. Participation in Voluntary Community Service Program Article C. Implementing Rules and Regulations Article D. Separability, Applicability, Applicability, Repealing and Efectivity Clauses
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Annex G S Cfc ac ps i Sch
ACTION PLAN FOR CODIFICATION From
ACTIVITIES/TASk
To TIMEFRAME START END
PERSON/S RESPONSIbLE
1. Research 2. Organization 3. Preparation o Drat Code 4. Submission o Drat to SB and Committee Reerral 5. Public Hearings 6. Preparation o Committee Report 7. Second Reading 8. Third Reading/ Final Voting 9. Approval by LCE
Prepared y: Name and Signature
Position
Sample A. Source: Local Legislator’s Toolkit. Philippines-Canada Local Government Support Program, 2004
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Sample B.
ACTIVITIES A. PRE-DRAFTING PRE-DR AFTING STAGE STAGE 1. Compilation o Ordinances 2. Inventory 3. Classication B. DRAFTING STAGE 1. Revision a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code 2. Supplementation a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code 3. Output Consolidation and Review (Polishing) a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code 4. Review o the Drat Code by the Standing Committee and Conduct Mock Hearing a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code C. ENACTMENT OF THE CODES 1. Public Consultation/Hearing a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code 2. Amendment Modication a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code
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JAN
FEB
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ACTIVITIES 3. Approval o the (LCE) a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code 4. Publication a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code 5. Transmittal to Higher Sanggunian a. Revenue Code b. Code o General Ordinance c. Investment/Incentives Code d. Environment Code
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FEB
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Annex H prcc ts ts pbc Hrgs A Public Hearing notice should include: 1. Date and time o hearing 2. Place o hearing 3. Identication o the hearing body 4. Subject matter to be considered during the hearing The public hearing notice must be mailed or delivered at least 7 to 10 days prior to the hearing. dilG lg o .54, s, 2007. As to what undertaking o LGUs that is subject to PUBLIC HEARING beore an ordinance may be validly enacted. “Ra 7160 states that: prior public hearings are required where: 1) local government site, oces and acilities are to be transerred (paragraph b and c, Sec 11 RA7160); 2) reclassication o agricultural lands (Sec 20 RA7160); 3) contribution o unds, real estate, equipment, and other kinds o property and appointment and assignment o personnel in support o undertakings commonly benecial to LGU which have grouped themselves, consolidated or coordinated their eforts, services and resources. (Sec. 33 RA7160); 4) levy o taxes, ees or charges on any base or subject not otherwise other wise specically enumerated in RA7160 as taxed under the NIRC, as amended, or other applicable laws (Sec.186 RA7160) and 5) enactment o local tax ordinances and revenue measures (Sec.187 RA7160)”. Eect Eectiv ivit ity y of Ordi Ordinan nance ces s and Resol Resolut utio ions ns: : Sec. 59 RA7160- Unless otherwise stated in the ordinance or resolution approving the local development plan and public investment program, the same shall take efect ater ten (10) days rom the date a copy thereo is posted in a bulletin board at the entrance o the provincial capitol or city, municipal or barangay hall as the case may be, and in at least 2 other conspicuous places in the local government unit concerned.
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Ra 7160 Sc.187. Sc.187. Procedure or Approval and Efectivity o Tax Ordinances and Revenue Measures; mry pbc Hrgs. The procedure or approval o local tax ordinances and revenue measures shall be in accordance with the provision o this code: Provided, that public hearing shall be conducted or the purpose prior to the enactment thereo: Provided urther, that any question on the constitutionality or legality o tax ordinances or revenue measures may be raised on appeal within 30 days rom efectivity thereo to the Secretary o Justice who shall render a decision within 60 days rom the date o receipt o appeal; Provided however, that shall appeal shall not have the efect o suspending the efectivity o the ordinance and the accrual and payment o the tax, ee, or charge levied therein. RA7160 Sec. 188 Publication of Tax Ordinances and Revenue msrs. Within 10 days ater their approval, certied true copies o all provincial, city and municipal tax ordinances or revenue measures shall be published in ull or 3 consecutive days in a newspaper o general circulation: Provided however, that in provinces, cities and municipalities where there are no newspapers o local circulation, the same may be posted in at least 2 conspicuous places and publicly accessible places. RA7160 Sec. 511. Posting and Publication o Ordinances with Penal Sanction. Ordinances with penal sanctions shall be posted or a minimum period o 3 consecutive weeks. * Posting or publication is a requirement o due process*
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Annex I ls lGus wh m Cs wh Cs avb o-l ivs icv C 1.
Municipality o Guimbal Contact Person: Christine Serag Garin Municipal Mayor Contact Numbers: LGU: (033) 315-5277/ (033) 315-5288 Email Address: [email protected] Fax No.: (033) 315-5277/ (033) 315-5288
2.
Zamboanga City Government http://www.zamboanga.gov.ph
3.
Naga City Government http://www.naga.gov.ph/investments/97-114.pd
evr C 1.
Municipality o Sebaste Antique Province Included in the Legislator’s Took Took Kit Available on-line at: http://www.lgspa.org.ph and lgrc.lga.gov.ph
2.
Bohol Environment Management Oce, Provincial Capitol, Tagbilaran City, Bohol Province
3.
Provincial Environment Management Oce Provincial Capitol, Bacolod City, Negros Occidental
4.
Oce o the Mayor City Hall, Lipa City, Batangas
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5.
Oce o the Mayor, Mayor, Municipal Hall, Arakan, North Cotabato
6.
Oce o the Mayor, Mayor, City Hall, Cagayan de Oro City
C Gr orcs Municipality o Sigma Province o Capiz Included in the Legislator’s Took Took Kit Available on-line at: http://www.lgspa.org.ph and http://www.lgrc.lga.gov.ph
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Writers Bienvenido F. Acevedo, Jr. Capiz
Jahaziel G. Gelito Aklan
Corazon F. Paguntalan Guimaras
Gloria A. Alfeche Negros Occidental
Edgar R.Magbanua Negros Occidental
Roselyn B.Quintana Iloilo City
Berlito C. Baldevia Antique
Ramon G. Mestidio Capiz
Ma. Calpiza J. Sardua Regional Ofce VI
Ma. Zenia D. Panganiban Antique
Giselle Grace G. Gerial Iloilo
Eduardo B. Basinang Negros Occidental
Lord Michael G. Menez Aklan
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Virgilita Y. Reloj Aklan
Simpliied manual on CodiiCa CodiiCation: tion: A Guidebook on Harmonization o Local Laws
German Technical Cooperation
GTZ, the German Government’s international development agency, has cooperated with the Philippine Government or more than 33 years. Through the implementation o its dierent programs, GTZ strengthens the capacity o people and institutions to improve the lives o Filipinos in this generation and generations to come. GTZ works to balance economic, social and ecological interests through multi-stakeholder dialogue, participation and collaboration. It synergizes strengths and resources to achieve measurable results. The GTZ, through its Decentralization Program (DP) aims to improve governance, which is oriented to the needs o the population, at the national and local levels. Its three components, namely, namely, Political Decentralization, Fiscal Decentralization and Capacity Development System or local governments, are meant to reinorce GTZ’s and its implementing partners’ initiatives at making decentralization work. The program aims to achieve this by (a) conducting a demand-oriented, conict-sensitive planning, building the basis or budgeting in local governments; (b) contributing to good local fscal governance through air, adequate, transparent and efcient tax system and (c) disseminating to the local governments innovative, conictsensitive approaches or an improved decentralization, rom the capacity development provider(s).
Contact: Dr. Herwig Mayer GTZ-Decentralization Program Manager Unit 2A, PDCP Bank Centre corner V.A. Rufno & L.P. Leviste Streets, Salcedo Village, Makati City Philippines Phone (+63 2) 8136821 Fax (+63 2) 8928843 www.decentralization.org.ph
Simpliied manual on CodiiCation: A Guidebook on Harmonization o Local Laws
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Deutsche Gesellschat ür Technische Zusammenarbeit (GTZ) GmbH - German Technical Cooperation GTZ Decentralization Program Unit 2A, PDCP Bank Centre Cor. V.A. Rufno & L.P. Leviste Streets Salcedo Village, Makati City Philippines Phone (+63 2) 813-6821 Fax (+63 2) 892-8843 www.gtz.de