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The constitutional basis for local government taxation (revised text)

The right of local government units to collect taxes due must always be upheld to avoid severe tax erosion. This is consistent with the State policy to guarantee the autonomy of   local   governments   and the objective of the Local Government Code “that they enjoy genuine and meaningful local autonomy to empower them to achieve their fullest development as self-reliant communities and make them effective partners in the attainment of national goals.” [1]  The power to tax, said the Supreme Court, “is the most potent instrument to raise the needed revenues to finance and support myriad activities of the local government units for the delivery of basic services essential to the promotion of the general welfare and the enhancement of peace, progress, and prosperity of the people.” [2] As the Court explained in another case: …Local government units were faced with the same problems that hamper their capabilities to participate effectively in the national developmen...
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GENDER OF GOVERNORS & MAYORS 8 in 10 ARE MEN | In PH local politics, men dominate women From towns to provinces, men dominate in local governance, data culled from the results of the 2013 elections show. Of the 1,622 mayors who won in last year’s polls, 80 percent (1,297) of them are male, while only 20 percent (325) are female. Nationwide, there are five provinces whose mayors are all male. These are Ifugao, Kalinga, and Mountain Province in the Cordillera Administrative Region (CAR), Batanes province in Region II, and Guimaras in Region VI (Western Visayas). There are 21 provinces in the country whose mayors are 85 to 95 percent male. These are Kalinga and Benguet in CAR; Bulacan and Tarlac in Region III; Batangas and Rizal in Region IV-A; Oriental Mindoro and Romblon in Region IV-B; Antique, Capiz, Iloilo and Negros Occidental in Region VI. Cebu and Negros Oriental in Region VII; Bukidnon and Misamis Oriental in Region X; and Davao del Norte, Davao del Sur, Dinagat...

Aguinaldo doctrine on the way out?

The oral arguments also started discussion on an argument raised by the camp of Binay, condonation by re-election, a policy upheld by the Supreme Court. Citing  Aguinaldo vs Santos,  the camp of Mayor Binay argued that "a public official cannot be removed for administrative misconduct committed during a prior term since his re-election to office operates as a condonation of the officers' previous misconduct to the extent of cutting the right to remove him therefor." It's a policy that Sereno categorically opposed during the oral arguments, saying it sends the wrong message to government officials. Sereno said: "It is important that this court deliver the correct message to 430,000 officials, which brings me to the equal protection issue here. We're basically saying that these 430,000 officials can commit administrative offenses ranging from simple misconduct all the way to serious misconduct, and dishonesty. They just have to ensure that they get re-el...

Social Justice Society v. Lim, Motion for Reconsideration

Motion for reconsideration denied in the case of Social Justice Society v. Lim, G.R. No.  187836 on March 10, 2015. http://sc.judiciary.gov.ph/pdf/web/viewer.html?file=/jurisprudence/2015/march2015/187836.pdf
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Solons warn Palace: You can’t do deals without us Sandigan OKs freeze of Estrada assets 3 Marcos cronies get jail behest loans Fuel prices go up today, Tuesday Cops et al g Good Friday crucifixions for Filipinos only Tonette Orejas/Inquirer Central Luzon Philippine Daily Inquirer Tuesday, March 31st, 2015 NO ROLE PLAYING Danish filmmaker Lasse Spang Olsen steals the limelight after being nailed to the cross in Barangay San Pedro Cutud in San Fernando, Pampanga province, on Good Friday in 2014. Olsen, 49, could be the last foreign national to take part in the reenactment of the crucifixion of Christ after local officials banned foreigners from participating in the annual Holy Week rites. E.I. REYMOND T. OREJAS/ CONTRIBUTOR CITY OF SAN FERNANDO—For the safety of everyone, city officials are making Good Friday crucifixions in three villages here a strictly Filipino affair—and for true penitents only...
Comelec appeals to opposing camps in Bulacan recall case By Sheila Crisostomo   (The Philippine Star)  |  Updated March 30, 2015 - 12:00am MANILA, Philippines - The Commission on Elections (Comelec) on Saturday appealed to opposing parties in a recall case filed against Bulacan Gov. Wilhelmino Sy-Alvarado to respect the process after poll personnel complained that they were caught in a crossfire. “This process is part of democracy, to make sure that only elected officials will hold elective office,” Comelec spokesman James Jimenez said. The Comelec office in Bulacan is verifying signatures on a recall petition filed against Alvarado by Perlita Mendoza. Poll personnel complained that they have been criticized, harassed and threatened with lawsuits for doing their duty. Jimenez said both parties should not take it against the Comelec personnel. “Just like in basketball, you should not fight with the referee. Let’s just stay sober,” he said as he urged ...
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Pimentel pushes ‘hating kapatid’ in taxes for LGUs Maila Ager @MAgerINQ INQUIRER.net 12:58 PM | Monday, March 30th, 2015 MANILA, Philippines – Senator Aquilino “Koko” Pimentel III on Monday sought bipartisan support for his proposed measure that would give local government units (LGUs) “expanded and bigger” shares from national taxes. Known as the “Bigger Pie, Bigger Slice” bill, Pimentel said the measure seeks to change the limited internal revenue allocations (IRAs) of LGUs into “expanded and bigger shares” from national taxes. The change, he said, would give LGUs a larger share of 50 percent from the current 40 percent of the total tax collections that would include both revenues collected by the Bureau of Internal Revenue and the Bureau of Customs. “The new formula means more available funds for more benefits and better services made available to more people, and envisioned to result in more positive quality of life changes in the lives of more F...

Aguinaldo doctrine

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Erring officials can’t escape liability under Santiago bill Leila B. Salaverria @inquirerdotnet Philippine Daily Inquirer 4:10 AM | Sunday, March 29th, 2015 Reelection should not allow a public official to escape administrative liability for misdeeds during his prior term as this would lead to a “ludicrous” situation, Sen. Miriam Defensor-Santiago said. Santiago has filed a bill to ensure that elected officials would be made to answer administratively for illegal acts committed during their preceding term, after the camp of Makati Mayor Junjun Binay claimed he should not be held liable for alleged irregularities in the construction of the Makati City Hall Building II during his first term in 2010-2013. Binay’s camp cited a Supreme Court ruling that said a public official could not be removed administratively for misconduct committed during a prior term, as reelection effectively condoned the official’s misconduct. “That is a cross-eyed simplificat...
From the Inquirer today: Outrageous language Philippine Daily Inquirer  2:19 AM | Saturday, March 14th, 2015 Read more:  http://opinion.inquirer.net/83319/outrageous-language#ixzz3ULCh6FVx

Effect of Reapportionment

Republic Act No. 9716 separated eight out of its ten towns comprising a legislative district and renamed them as another district.  Thereafter, a provincial board member was elected to the same position for the third and fourth time, but now in representation of the renamed district. The Supreme Court in Naval v. Commission on Elections [1] held that the fourth election was a violation of the three-term limit rule because the renamed district is the same one which brought him to office. The Supreme Court added that the actual difference in the population of the old Second District from that of the current Third District amounts to less than 10% of the population of the latter. This fact renders “the new Third District as essentially, although not literally, the same as the old Second District.” [1] Naval v. Commission on Elections, G.R. No. 207851, July 8, 2014. 

Payment of damages in expropriation

Exemplary damages and attorney’s fees should be awarded to the landowner if the government takes possession of the property for a prolonged period of time without properly initiating expropriation proceedings. [1] [1] Sy v. Local Government of Quezon City, G.R. No. 202690, June 05, 2013.

Local governments and pollution

The Local Government Code of 1991 may have mandated shared duties over environmental issues [1] but the latter’s role regarding pollution seems limited. The Barangay Chairman may “[e] nforce laws and regulations relating to pollution control and protection of the environment.” [2] Municipalities, cities, and provinces may “impose appropriate penalties for “activities which result in pollution.” [3] [1] See Republic Act No. 7160, § 17(b)(2)(ii). See also Ruzol v. Sandiganbayan, G.R. Nos. 186739-960, April 17, 2013. [2] Republic Act No. 7160, § 389 (b)(9). [3] See Republic Act No. 7160, §§ 447 (a) (1) (vi), 458 (a) (1) (vi), and 468 (a) (1) (vi).

General Welfare by the Supreme Court

There is a n unorthodox Supreme Court decision involving the zoning of lands where the Court seems to have arrogated the power to determine what would benefit the general welfare of the inhabitants of Manila. The case stemmed from a series of zoning ordinances dealing with the presence of oil depots. In 20 01, th e Sangguniang enacted Ordinance No. 8027 to mandate their removal of oil depots. In 2009, the Sanggunian, with a different party in control, enacted Ordinance No. 8187 in favor of the retention of the oil depots. In 2012, again with a change in the council’s membership, the sanggunian enacted Ordinance No. 8283 to give the oil depots until the end of January 2016 within which to transfer to another site.  Former Mayor Lim vetoed the last ordinance. There the Court said: The fact remains, however, that notwithstanding that the conditions with respect to the operations of the oil depots existing prior to the enactment of Ordinance No. 8027 do not substantially differ...

Consultations and Approval not Required in Economic Zones

The Subic   Bay   Metropolitan   Authority ( SBMA) was given broad administrative powers over the Subic Special Economic Zone (SSEZ). These powers include the power to approve or disapprove projects within its territorial jurisdiction. The Local Government Code grants concerned sanggunians the power to approve and disapprove the same projects. To resolve this conflict the Supreme Court examined Section 12 of Republic Act No. 7227 or the Bases Conversion and Development Act of 1992 : SECTION 12. Subic Special Economic Zone . — Subject to the concurrence by resolution of the  sangguniang panlungsod  of the City of Olongapo and the sangguniang bayan  of the Municipalities of Subic, Morong and Hermosa, there is hereby created a Special Economic and Free-port Zone consisting of the City of Olongapo and the Municipality of Subic, Province of Zambales, the lands occupied by the Subic Naval Base and its contiguous extensions as embraced, covered, and defined b...