The Metro Bacolod Chamber of Commerce and Industry Inc.and the Bacolod Filipino-Chinese Chamber of Commerce and Industry Inc. have filed a motion for reconsideration with the Secretary of Justice that had declined to act on their appeal against the New Revenue Code of the City of Bacolod.

The resolution of the Secretary of Justice dated June 21, 2012 said that the group is raising the same issues as those in the appeal of Rolling Hills Memorial Park Inc. in the case it filed against the City of Bacolod; and that it declines to act on their appeal in order not to pre-empt the Regional Trial Court in acting on the issues before it.

The MBCCI and BFCCCI had filed the complaint against Bacolod Mayor Evelio Leonardia, Vice Mayor Jude Thaddeus Sayson, the Sanggunian members and City Treasurer Annabelle Badajos, early this year, and asked the Justice Secretary to declare C.O. 565 unconstitutional and/or illegal for allegedly having been passed without complying with the requirements of the Local Government Code.

They claimed that C.O. 565, or the New Revenue Code of Bacolod City amended and increased the rates of business taxes previously imposed under Ordinance 93-001, beyond the allowable tax rate adjustment ceiling provided by law.

The group said they hope that the Secretary of Justice will affirm that the local business taxes being imposed under Ordinance No. 565 (or the New Revenue Code) are unlawful and violates Section 191, of the Local Government Code.

They also asked the Justice Secretary to resolve the merits of their Appeal.

Asked for comment, City Legal Officer Joselito Bayatan said they have not yet received a copy of the DOJ resolution dismissing the appeal filed by the business groups.

But, he said, based on their motion for reconsideration, the DOJ dismissed the case because there is another one pending filed by RHMPI represented by former Bacolod Rep. Monico Punetevella before the Regional Trial Court also involving the Tax Revenue Code.”

Bayatan said the appeal filed by the group has become “frivolous and anachronistic,” because there is really a need to increase the taxes of Bacolod that have remained the same for the past 18 years.

In fact, he said, the city was enjoined by the national government in a joint memorandum circular no. 1220-01of the Department of Interior and Local Government and the Department of Finance, entitled “Updating Local Revenue Code” along with other local government units, to update their Revenue Code, based on the provisions of the Local Government Code of the Philippines.

Bayatan said Bacolod simply complied with that joint memorandum circular. In Negros Occidental, he added, there are even some component cities whose tax charges after the revision of their Revenue Codes, are even much higher than those of Bacolod City.

There are also some aspects in the Revenue Code where Bacolod charges much lower rates compared to the New Revenue Codes of Talisay, Kabankalan, Bago and San Carlos cities, he added.

Bayatan said the appeal against the Revenue Code is no longer applicable because it is a must for LGU’s to readjust their old taxes.

In fact, he said “We only noted that the case had been dismissed when we received the motion for reconsideration of MBCCI and the BFCCCI.”

In effect, the motion for reconsideration received by the city proves that the appeal had been dismissed. Otherwise, the MBCCI and the BFCCCI would not have filed their motion, Bayatan said.

Meanwhile, he said, the city is still awaiting the official notice of such dismissal.

Bayatan recalled that a few months before the motion for reconsideration was filed, Bacolod had already passed its New Revenue Code on January 19, 2012.

The joint memorandum circular of the DILG and DOF was passed on January 13, 2012, he added.*CGS

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