Republic of the Philippines Province of Sultan Kudarat MUNICIPALITY OF ISULAN

Office of the Municipal Mayor

3rd Flr., Municipal Hall Building, National Highway, Isulan, Sultan Kudarat Tel. No. (064) 201-3424 Fax No. (064) 201-3526

Executive Order No. 05 Series of 2014 CREATING THE TECHNICAL WORKING GROUP (TWG) FOR THE UPDATING AND REVISION OF MUNICIPAL ORDINANCE NO. 2004-141 ISB, ALSO KNOWN AS THE REVISED REVENUE CODE OF ISULAN, SULTAN KUDARAT (2004), IN THE MUNICIPALITY OF ISULAN, PROVINCE OF SULTAN KUDARAT, PROVIDING FOR ITS COMPOSITION AND FOR OTHER PURPOSES WHEREAS, Section 3(d) of Republic Act No. (R.A.) 7160, also known as the Local Government Code of 1991, provides that [t]he vesting of duty, responsibility, and accountability in local government units shall be accompanied with provision for reasonably adequate resources to discharge their powers and effectively carry out their functions; hence, they shall have the power to create and broaden their own sources of revenue xxx; WHEREAS, Section 18 of the same law provides that [l]ocal government units shall have the power and authority xxx to create their own sources of revenue and to levy taxes, fees, and charges which shall accrue exclusively for their use and disposition and which shall be retained by them xxx; WHEREAS, Section 129 of the same law provides that [e]ach local government unit shall exercise its power to create its own sources of revenue and to levy taxes, fees, and charges subject to the provisions herein, consistent with the basic policy of local autonomy. Such taxes, fees, and charges shall accrue exclusively to the local government units; WHEREAS, the Municipal Government of Isulan had enacted and continually implements Municipal Ordinance No. 2004-141 ISB, also known as The Revised Revenue Code of Isulan, Sultan Kudarat (2004), which became effective in FY 2004 and which governs the administration, appraisal, assessment, levy and collection of realty taxes, business taxes, permit fees, building permit fees, zoning and locational clearance fees, and all other taxes, fees, charges and impositions within the territorial jurisdiction of the municipality; WHEREAS, the Department of the Interior and Local Government (DILG) and the Department of Finance (DOF) had issued DILG-DOF Joint Memorandum Circular No. 2012dated January 13, 2012 with the subject Updating Local Revenue Codes calling for all LGUs to promote the robust exercise of its taxing, regulatory and proprietary powers, thus ensuring its fiscal sustainability and to revisit the LGU Revenue Code with the end in view of updating and rationalizing the rate structures in pursuit of local economic development; WHEREAS, Section 191 of the Local Government Code of 1991 provides that [l]ocal government units shall have the authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code; WHEREAS, as of date, it has already been ten (10) years, more or less, that the tax rates had not been raised, that there is a dire need to update The Revised Revenue Code of Isulan, Sultan Kudarat (2004) in order to broaden the tax base and explore avenues to enhance the fiscal sustainability of the municipality to boost of economic growth; WHEREAS, to ensure the efficient updating and revision of The Revised Revenue Code of Isulan, Sultan Kudarat (2004), there is a need to organize a Technical Working Group (TWG) for that purpose which shall be tasked to undertake the same; EXECUTIVE ORDER NO. 03, S. 2014 PAGE 1

NOW, THEREFORE, I, DIOSDADO G. PALLASIGUE, Municipal Mayor of Isulan, Sultan Kudarat, by virtue of the power vested in me by law, do hereby order: SECTION 1. Creation of the TWG. There shall be created a Technical Working Group (TWG) that shall have the task of revising the existing revenue ordinance of the Municipality of Isulan, Municipal Ordinance No. 2004-141 ISB, also known as the Revised Revenue Code of Isulan, Sultan Kudarat (2003). SECTION 2. Composition. The TWG shall be composed of the following: CHAIRMAN CO-VICE CHAIRMEN : MS. MAE L. BARRERA Municipal Treasurer : HON. LORD DEAN H. CASTILLO SB Committee Chairman on Finance & Appropriations HON. YOLITO S. ESPARAGOZA SB Committee Chairman on Economic Enterprise MEMBERS : Municipal Administrator Acting MPDC Municipal Budget Officer Municipal Accountant Municipal Assessor Economic Enterprise Division Chief BPLO Section In-Charge

ATTY. MARIBLITHE A. CARTUJANO-GARINGO MS. JOSEPHINE A. HECHONA MS. LALYN B. FERNANDEZ MR. RUDY B. FERNANDEZ MR. NENITA L. TAYPIN MR. NEILO J. KAPUNAN MR. LINORE P. TAYPIN

SECTION 3. Duties and Responsibilities. The TWG shall perform the following functions: 1. Review, appraise, assess and evaluate the existing revenue code the municipality in terms of administration, appraisal, assessment, levy and collection of taxes, fees, charges and other impositions; 2. Gather data and information that shall aid the TWG in drafting the proposed new revenue code, including municipal financial reports, business tax maps, census, other previous tax measures, and the unit cost of service for its implementation; 3. Revise and improve the existing revenue code of the municipality by setting the updated rates of tax, fees, charges and other impositions within prescribed ranges, by including the imposition of penalties and charges, and the provision of tax relief, discounts and incentives, and by improving the local tax collection system; 4. Adopt other specific revenue-generating measures to enhance the revenuegenerating capacity of the municipality by broadening its sources of revenue, including the investigation of resource mobilization opportunities public-private partnerships (PPP) such as Build-Operate-Transfer (BOT), Build-Operate-Own (BOO), Build-Lease-Transfer (BLT), joint venture and other variants, and make long-term forecasts of its sustainability; 5. After updating the existing revenue code, submit and present the proposed draft of the new revised revenue code of the municipality to the Municipal Mayor for review, EXECUTIVE ORDER NO. 05, S. 2014 PAGE 2

evaluation and approval, and who in turn shall submit the same to the Sangguniang Bayan for legislation; 6. Supply data and information to the Sangguniang Bayan, whenever needed, in its legislation process, including providing assistance during the preparation for the public hearing; 7. Perform such other functions as may be assigned by the Municipal Mayor. SECTION 4. Secretariat. The TWG shall have a Secretariat, which shall handle its administrative, operational and technical activities. The following shall be the members of the Secretariat: HEAD SECRETARIAT MEMBERS : MS. MAE L. BARRERA Municipal Treasurer : MUNICIPAL TREASURERS OFFICE PERSONNEL MS. CHERRY D. BEPITEL, CPA AO-IV (Budget Officer II) MR. ANDRES L. MAGAT III AA-II SECTION 5. Repealing Clause. All executive issuances, orders, rules and regulations or parts thereof inconsistent with the provision of this Executive Order are hereby repealed or modified accordingly. SECTION 6. Separability Clause. If any section or provision of this Executive Order shall be declared unconstitutional or invalid, the other sections or provision not affected thereby shall remain in full force and effect. SECTION 7. Effectivity. This Executive Order shall take effect immediately. DONE in the Municipality of Isulan, Province of Sultan Kudarat this 12th day of February in the Year of our Lord, Two Thousand and Four.

DIOSDADO G. PALLASIGUE Municipal Mayor

EXECUTIVE ORDER NO. 05, S. 2014

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