g. Local Legislation

Can BIR determine applicability of local ordinances?

The BIR has no authority to determine the applicability of local ordinances. Besides, even the Bureau itself states that the exemption shall not apply if the sand and gravel were to be disposed of commercially. An exemption from the requirement of the provincial government should have a clear basis, whether in law, ordinance, or even from the contract itself. (Lepanto Consolidated Mining Company v. Ambanloc, G.R. 180639, 2010).

Publication of laws

Before a person may be bound by law, he must be officially and specifically informed of its contents. For the publication requirement, “laws” refer to all statutes, including those of local application and private laws. In other words, the publication of laws “of a public nature” or “of general applicability is mandated by law [Tañada v. Tuvera, G.R. No. L-63915 (1986)].

Internal administrative regulations that do not affect the public generally need no publication. Publication or posting of local ordinances is governed by the Local Government Code, Sections 59 and 188. Publication must be full, or there is none at all [Tañada v. Tuvera, supra].

When item veto may be done

• Appropriations ordinance
• Ordinance/resolutions adopting local development plan and public investment program
• Ordinance directing the payment of money or creating liability.

The veto must be communicated to the Sanggunian within 15 days for the province and 10 days for the city or municipality.

A municipal resolution correcting an alleged typographical error in a zoning ordinance does not have to comply with the requirements of notice and hearing, which are required for the validity and effectiveness of zoning ordinances. (The Learning Child, Inc. v. Ayala Alabang Village Association, G.R. 1:14269/134440/144518, 2010).

An act which is outside of the municipality’s jurisdiction is considered as a void ultra vires act, while an act attended only by an irregularity but remains within the municipality’s power is considered as an ultra vires act subject to ratification and/or validation. Case law states that public officials can be held personally accountable for acts claimed to have been performed in connection with official duties where they have acted ultra vires. (Land Bank of the Philippines v. Cacayuran, G.R. 17165, 2013).

Presumptions regarding local legislation (CRV):

• Constitutionality
• Regularity
• Validity