The procedure for the approval of barangay tax ordinances and revenue measures shall be in accordance with the

provisions of the Local Government Code, provided that the prior to the enactment thereof.

public

A P P R O V A L & R E V I E W

O F B A R A N G A Y T A X C O D E

hearings shall be conducted for the purpose

A tax ordinance enacted by the sangguniang barangay shall, upon approval by the majority of all its members, be signed by the punong barangay

A P P R O V A L & R E V I E W

O F B A R A N G A Y T A X C O D E

Within ten (10) days after its enactment, the sangguniang barangay shall furnish copies of all barangay ordinances to the sangguniang bayan concerned for review as to whether the ordinance is consistent with law and municipal ordinances.

A P P R O V A L & R E V I E W

O F B A R A N G A Y T A X C O D E

If the sangguniang bayan, as the case may be, fails to take action on barangay ordinances within thirty (30) days from receipt thereof, the same shall be deemed approved.

A P P R O V A L & R E V I E W

O F B A R A N G A Y T A X C O D E

Should the sangguniang bayan, as the case may be, finds the barangay ordinances inconsistent with law or municipal ordinances, the sanggunian concerned shall, within thirty (30) days from receipt thereof , return the same with its comments and recommendations to the sangguniang barangay concerned for adjustment, amendment, or modification; in which case, the effectivity of the barangay ordinance is suspended until such time as the revision called for is effected.

A P P R O V A L & R E V I E W

O F B A R A N G A Y T A X C O D E

O F B A R A N G A Y

P U B L I C A T T I A O X N

C O D E

Within five (5) days after the approval of a barangay tax ordinance, the secretary of the sangguniang barangay shall cause the posting thereof in the bulletin board at the entrance of the barangay hall, and in at least two (2) other conspicuous places in the barangay.

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P U B L I C A T T I A O X N

Copies of all barangay tax ordinances shall be furnished the barangay treasurer for dissemination

C O D E

THANK YOU!