SANGGUNIANG PANLUNGSOD

RESOLUTION NO._____

“A RESOLUTION URGING THE HONORABLE CITY MAYOR, ALFREDO

ABELARDO B. BENITEZ, TO CREATE THE OVERSIGHT COMMITTEE ON
REVISION OF TAXES, FEES AND CHARGES, PURSUANT TO JOINT
MEMORANDUM CIRCULAR (JMC) NO. 2019-01 ISSUED BY THE
DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG) AND
THE DEPARTMENT OF FINANCE (DOF).”

WHEREAS, the City Treasurer is proposing to upgrade and increase the tax rates in
view of the “our desire to generate more revenues to finance various
development projects of the City”;
WHEREAS, City Ordinance 565 Series of 2011, otherwise known as the Revised
Local Revenue Code of Bacolod City, was approved last November 18, 2011, and
subsequent amendments were made through: City Ordinance 536 dated May 4,
2011; City Ordinance 627, dated December 27, 2012; and City Ordinance No. 08-
15-760;
WHEREAS, pursuant to Sec. 191 of R.A. 7160, otherwise know as the Local
Government Code of 1991 of the Philippines: “Local Government Units (LGUs)
shall have the authority to adjust the tax rates as prescribed herein not oftener
that every five (5) years, but in no case shall adjustment exceed ten percent (10%)
of the rates fixed under this Code.”;
WHEREAS, pursuant to Joint Memorandum Circular (JMC) No. 2019-01 issued by
the Department of Local Government (DILG) and the Department of Finance
(DOF), provides for the “GUIDELINES FOR THE REVIEW, ADJUSTMENT, SETTING
AND/OR ADOPTION OF REASONABLE FEES AND CHARGES OF LOCAL
GOVERNMENT UNITS.”;
WHEREAS, the above quoted JMC provides for the “Creation of an Oversight
Committee on the Revision of Fees and Charges by the Local Chief Executive (LCE);
WHEREAS, there is a need to balance the different factors affecting the needs of
the City to pursue its development programs and projects, revenue generation,
efficiency and effectiveness of revenue collection, the burden imposed on the tax
payers, and the over-all impact on the City’s investment competitiveness and
development;
NOWTHEREFORE, BE IT RESOLVED AS IT IS HEREBY RESOLVED, BY THE
SANGGUNIANG PANLUNGSOD OF BACOLOD CITY, that the following Resolution
be passed: “A RESOLUTION URGING THE HONORABLE CITY MAYOR,
ALFREDO ABELARDO B. BENITEZ, TO CREATE THE OVERSIGHT
COMMITTEE ON REVISION OF TAXES, FEES AND CHARGES, PURSUANT
TO JOINT MEMORANDUM CIRCULAR (JMC) NO. 2019-01 ISSUED BY
THE DEPARTMENT OF INTERIOR AND LOCAL GOVERNMENT (DILG)
AND THE DEPARTMENT OF FINANCE (DOF).”
”

HON. VLADIMIR S. GONZALEZ

Sangguniang Panlungsod Member
Chairman, Committee on Ways and Means