Fees on foodstuffs [Provincial circulars]

Title

Language

English

Source

I (10&11) October-November 1949

Year

1949

Subject

Primary commodities

Tax collection

Municipal government

Philippines. Department of Interior and Local Government

Rights

In Copyright - Educational Use Permitted

Abstract

The Local Government received complaints that municipal treasurers are collecting taxes or fees on foodstuffs and other goods and merchandise carried into or out of the city or municipalities. This ordinance will deter the free flow of commerce in the country and cause a considerable increase in the prices of commodities of the consuming public. The Local government instructed the city and Municipal treasurers to refrain from collecting municipal taxes and fees for these commodities.

Fulltext

offer to the Government the coope· peration necessary locally for the success of measures of general interest". The"e two purposes behind the creation of the Rural Council will be significant in bringing the government to the people and the people to the government. We cannot, therefore, but be em· phatic in urging that, if such a body is not yet organized in your municipality, the matter be included in your program of administra.tion. TO all SOTERO BALUYUT Secretary of the Interior Provincial Boards Municipal Boards/City Councils Municipal Councils FEES ON FOODSTCFFS (Collection of import or export taxes or fees on foodstuffs and other goods and merchandise.) Complaints have been received in this Department to t·he effect that man~- city and municipal treasurers are collecting taxes or fees on foodstuffs and other goods and merchandise carried into or out of the city or municipality, or mere!~- passing through the same, presumably in pursuance of ordinances approved by the municipal boards or cit~· or municipal councils providing for the collection of such taxes or fees. In the case of the municipalities, such ordinances, if any, are null and void ab initio because of the express prohibition in section 2287 of the Revised Administrative Code. In the case of the chartered cities, such ordinances are ultm vil'es because there is no provision in their charters expressly or impliedly authorizing them to impose such kind of taxes or fees. Moreover, the imposition by the local governments of import or export taxes or fees on goods and commodities carried through, into, or out of their respective territories would obviously deter the free flow of commerce in the country and cause considerable increase in OCTOBER-~OVEMBER, 1949 the prices of commodities, ti) the prejudice of the consuming public. In view of the foregoing, the city and municipal treasurers are hereby instructed to refrain from collecting municipal taxes and fees of the nature stated above, eveni if there is a municipal or city ordinance authorizing the rnme. In case there is any doubt as to "·hether or not a certain tax or fee comes within the purview of this circular, the matter should be brought immediately to the attention of this De])artment, and in the meantime, no collection o" the tax or fee provided in the ordinance shall be made by the city or munici])al treasurer. - PROVINCIAL CIRCULAR (Unnumbered), dated April 17, 1947, of Secrntary of Finance. ---oOo--EFFECT OF RESIGNATION BEFORE RETIREMENT Opinion is requested on whether or not Mr. Ceferino Difio may be granted the benefits under Act No. 2589, as amended, under the following facts and circumstances: On June 15, 1938, Mr. Difio resigned from the position of Provincial Treasurer and Assessor of Alba~·. after having previous!~· established his right to retire under Act No. 2589, as amended. The records of the Bureau of Civil Service show that his resignation was due to various irregularities committed by him in office. After the liberation, Mr. Difio was reappointed as Acting Provincial Trea~urer and Assessor of La Union, first, at 1'3,600 and, later, at 1'4,200 per annum. It further appears that on a date undisclosed in the within papers he presented a so-called "courtes~· resignation" which was accepted b,, the President on October 19, 1946, effective on the date following his last day of service. This Office has previously ruled that an officer or employee who resigns without being retired under Act No. 2589, as amended, thereby "forfeits his right to retire thereunder on the strength of his services prior to the resignation." (Op. Sec. of Justice, Sept. 23, 1946.) Upon reappointment, he is considered to have joined the govern( Conti11 ued on page 562) Page 523

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