LAOAC – “It was done in good faith”.

That’s how Mayor Gregorio Tabayoyong explained his withdrawn executive order increasing the rate of municipal fees, after it was questioned by his town’s sanggunian before the Sangguniang Panlalawigan.

Tabayoyong, described by a town councilor as an official ignorant of the law, said he issued an executive order that increased the rates of fees not for his own benefit but for the good of his constituents.

In an administrative complaint before the SP, Councilor Patricio Rebugio said the executive order was illegal because under the Local Government Code, it is only the Sangguniang Bayan, through a validly enacted ordinance, those fees.

Although Tabayoyong had already withdrawn his controversial executive order, Rebugio maintains the mayor is still accountable since several taxpayers were already charged with the new higher fees as evidenced by the official receipts issued by the municipal treasurer.

In his defense, Tabayoyong said he issued the executive order while anticipating positive action on his request to the SB to pass an ordinance increasing the municipal fees.

Accusing Tabayoyong of ignorance of the law, Rebugio said he is proceeding with his administrative complaint.

However, Provincial Administrator and concurrently legal officer Virgilio Solis said the municipal revenue code of Laoac must be consulted to determine if the mayor really violated the law.

“If their municipal revenue code empowers the mayor to increase or decrease the rate of tax, then he can probably increase or decrease it by virtue of an executive order.” Solis pointed out.

Solis cited as example the Expanded Value Added Tax Law where President Arroyo was given authority by Congress to increase the VAT to 12 per cent if the circumstances needed.

It will be recalled; President Arroyo increased the VAT to 12 per cent last Feb. 1 by virtue of an executive order.

Solis said if the mayor was explicitly authorized to increase the rate, then his executive order is legal. – APE

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