An Analysis of Section 195 of the Local Government Code (Providing Appeal to the Court as Remedy for Denial of Pretest by Local Governmenment Treasurer
AN ANALYSIS OF SECTION 195 OF
THE LOCAL GOVERNMENT CODE
(Providing appeal to the court as remedy for denial of protest by local government treasurer)
By Judge Teodoro C. Fernandez
I. INTRODUCTION
Autonomy of local government units is one of the fundamental state policies enshrined in the Constitution (1987 Constitution, Art. II, Sec. 25). Thus, the Constitution directed Congress to "to enact a local government code which shall (a) provide for a more responsive and accountable local government structure instituted through a system of decentralization with effective mechanisms of recall, initiative and referendum, (b) allocate among the different local government units their powers, responsibilities, and resources, and (c) provide for the qualifications, election, appointment and removal, term, salaries, powers and functions and duties of local officials, and all other matters relating to the organization and operation of the local units." (Constitution, Section 3, Article X).
Pursuant to the said constitutional mandate, Congress enacted Republic Act No. 7160, otherwise known as the Local Government Code of 1991. It was signed into law by President Corazon C. Aquino on October 10, 1991.
The Code is divided into four books, Book II of which covers the local taxation and fiscal matters, which include the imposition of local business taxes, as well as taxpayer’s remedies in contesting an assessment.
The goal of this study is to propose an amendment to Section 195 of the Local Government Code (LGC) in the matter appealing a denial of protest of assessment by the local treasurer or his duly authorized representative to the court of competent jurisdiction.
II. STATEMENT OF THE PROBLEM
Under Section 195 of the Local Government Code which is quoted hereunder, a taxpayer who disagrees with a tax assessment made by a local treasurer may contest an assessment by filing a written protest thereof:
THE LOCAL GOVERNMENT CODE
(Providing appeal to the court as remedy for denial of protest by local government treasurer)
By Judge Teodoro C. Fernandez
I. INTRODUCTION
Autonomy of local government units is one of the fundamental state policies enshrined in the Constitution (1987 Constitution, Art. II, Sec. 25). Thus, the Constitution directed Congress to "to enact a local government code which shall (a) provide for a more responsive and accountable local government structure instituted through a system of decentralization with effective mechanisms of recall, initiative and referendum, (b) allocate among the different local government units their powers, responsibilities, and resources, and (c) provide for the qualifications, election, appointment and removal, term, salaries, powers and functions and duties of local officials, and all other matters relating to the organization and operation of the local units." (Constitution, Section 3, Article X).
Pursuant to the said constitutional mandate, Congress enacted Republic Act No. 7160, otherwise known as the Local Government Code of 1991. It was signed into law by President Corazon C. Aquino on October 10, 1991.
The Code is divided into four books, Book II of which covers the local taxation and fiscal matters, which include the imposition of local business taxes, as well as taxpayer’s remedies in contesting an assessment.
The goal of this study is to propose an amendment to Section 195 of the Local Government Code (LGC) in the matter appealing a denial of protest of assessment by the local treasurer or his duly authorized representative to the court of competent jurisdiction.
II. STATEMENT OF THE PROBLEM
Under Section 195 of the Local Government Code which is quoted hereunder, a taxpayer who disagrees with a tax assessment made by a local treasurer may contest an assessment by filing a written protest thereof: