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Date: Nov. 18, 2024, 3:07 p.m.

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Date: 2024-11-19 10:30:37.629257

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Date: 2025-02-04 08:55:41.726771

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Legal Opinion of Section 270 of Republic Act No. 7160 or the Local Goverment Code of the Philippines

Published by Department of the Interior and Local Government(DILG) on Nov. 18, 2024.
Requested from DILG by V. Salanap at 03:07 PM on Nov. 18, 2024.
Purpose: Research for LGU Taxes-Related Issues
Tracking no: #DILG-746492544443

V.SALANAP Nov. 18, 2024, 3:07 p.m.

Dear DILG: Please provide what is the correct, legal and constitutional meaning or interpretation of Section 270, particularly, the 5 years Prescription Period. That is, from 1991, is there such Prescription on delinquent taxes as per the LGC or not? If taxes are not paid since year 2000, isn't not that as per Section 270 of the LGC, the taxes that are only payable is from 2020 to 2024 and those taxes from 2000 to 2019 already prescribed and cannot be collected anymore? Thank you.

W.GAMALI Nov. 19, 2024, 10:30 a.m.

November 19, 2024 02:30 AM

Dear eFOI user,

Mabuhay!

Thank you for utilizing the eFOI portal (www.foi.gov.ph) and exercising your right to information under Executive Order No. 2, s. 2016 on Freedom of Information in the Executive Branch.

We have received your request on Legal Opinion of Section 270 of Republic Act No. 7160 or the Local Goverment Code of the Philippines, dated yesterday. We will respond and process your request on or before Dec. 9, 2024, in compliance with the Executive Order’s implementing rules and regulations.

Should you have any questions regarding this request, kindly contact me using the reply function on the eFOI portal at ticket number #DILG-746492544443.

Further, please be advised that this is a public site, and any information shared in this conversation thread will be visible to the public. Therefore, we kindly request that you refrain from disclosing any sensitive personal information or data in this thread.

Thank you.

Respectfully,

Wella Marie Gamali

FOI Officer

Department of the Interior and Local Government

V.SALANAP Jan. 13, 2025, 1:47 p.m.

Dear DILG: We hope you can provide the necessary Legal Opinion on Section 270 of the LGC of 1991 as the DOF's BLGF has not been on our side. It was already emphasized and admitted by the previous BLGF Executive Director Ma. Presentacion Montesa on its May 22, 2007 Opinion to Quezon City Treasurer Dr. Victor B. Endriga (see attached) that "[i]t is clear, explicit and mandatory from the provisions of Section 270 that real property tax shall be collected within five (5) years from the date they become due. It is further said that no action for the collection of the tax, that is, administrative action and/or civil action shall be instituted after the expiration of such period. Accordingly, failure to collect the real property tax within 5 years from the date it becomes due shall bar the collection thereof even by administrative or judicial means, unless the 5-years prescriptive period was suspended under the circumstances specified." The current BLGF Executive Director does not understand the law, nor a lawyer who understand the clear meaning of the said Section 270. She insisted that what prescribed only was the ADMINISTRATIVE and JUDICIAL ACTION, but never the collection of unpaid taxes beyond the 5 years PRESCRIPTED PERIOD. It would be very difficult to make people understand if they don't ever want to understand, as they think they are high and mighty, they don't want to be "teach" by someone such as me to tell them they are "wrong". The highest court of the land, the Supreme Court of the Philippines in G.R. No. 248033 already acknowledge the 5 years prescription period. Hence, we ask that you provide Legal Opinion, if possible, a Joint Legal Opinion with DOJ and DOF. Thank you. Sincerely, Vicente Anuta Salanap

Attachments:

V.SALANAP Jan. 13, 2025, 1:50 p.m.

I added this reply from BLGF as I believe the system of FOI is not efficient. It allows only one attachment.

Attachments:

V.SALANAP Jan. 13, 2025, 1:58 p.m.

According to BLGF, this is their latest "Opinion" scrapping's previous Executive Director Ma. Presentacion Montesa's.

Attachments:

V.SALANAP Jan. 13, 2025, 1:59 p.m.

emails 01 to BLGF

Attachments:

V.SALANAP Jan. 13, 2025, 1:59 p.m.

email 02 to BLGF

Attachments:

W.GAMALI Jan. 14, 2025, 9:12 a.m.

Dear eFOI user,

Thank you for your request dated Nov. 18, 2024, made under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

We will need to extend the processing time for your request. Rest assured that we are working diligently to complete the necessary actions and will provide the requested documents as soon as possible.

Should you have any questions regarding this request, kindly contact me using the reply function on the eFOI portal for request with ticket number #DILG-083229710287.

Further, please be advised that this is a public site, and any information shared in this conversation thread will be visible to the public. Therefore, we kindly request that you refrain from disclosing any sensitive personal information or data in this thread.

Thank you.

Respectfully,

FOI Officer

Department of the Interior and Local Government

W.GAMALI Feb. 4, 2025, 8:55 a.m.

Dear eFOI user,

Thank you for your request dated Nov. 18, 2024, made under Executive Order No. 2 (s. 2016) on Freedom of Information in the Executive Branch.

You have requested the number of FOI Users from 2016 to the present.

I am pleased to inform you that your FOI request has been approved. Enclosed herewith, you will find a copy of the information you have requested. Please note that it may include all of the data you require.

Your right to request a review

If you are dissatisfied with our response to your FOI request, you have the option to request an internal review. To initiate this process, kindly submit your written appeal for review addressed to Secretary Juanito Victor C. Remulla., DILG NAPOLCOM Center EDSA corner Quezon Avenue, Quezon City. Please provide a detailed explanation of your dissatisfaction with our response within 15 calendar days from the date of receiving this response. We will conduct the review and communicate the outcome within 30 calendar days from the receipt of your review request.

Should you remain unsatisfied with the review outcome, you retain the right to appeal to the Office of the President under Administrative Order No. 22 (s. 2011).

Thank you.

Respectfully,

Wella Marie Gamali

FOI Officer

Department of the Interior and Local Government

RSCN-2025-02-03-110

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