Creating A Local Tax Ordinance Advisory Board In The Office Of The Secretary Of Finance, Defining Its Functions, Prescribing Certain Guidelines For The Staffing Thereof And Appropriating Fu

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PRESIDENTIAL DECREE No. 509 July 17, 1974

CREATING A LOCAL TAX ORDINANCE ADVISORY BOARD IN THE OFFICE OF THE SECRETARY OF FINANCE, DEFINING ITS FUNCTIONS, PRESCRIBING CERTAIN GUIDELINES FOR THE STAFFING THEREOF AND APPROPRIATING FUNDS THEREFOR, FURTHER AMENDING FOR THE PURPOSE PRESIDENTIAL DECREE NO. 231, AS AMENDED BY PRESIDENTIAL DECREE NO. 426

WHEREAS, under the amendatory Presidential Decree No. 426, all existing tax ordinances of provinces, cities, municipalities and barrios shall be deemed ipso facto nullified on June 30, 1974 and that the said tax ordinances will be revised or changed entirely to conform with the provisions of the Local Tax Code as amended;

WHEREAS, there is an urgent need for a highly qualified and competent body to assist the Secretary of Finance in the review of the new or revised ordinances; and to handle or decide cases of protests or complaints of taxpayers, requests for advice, proper interpretation of certain codal provisions and other related matters;

NOW, THEREFORE, I, FERDINAND E. MARCOS, President of the Philippines,...

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Creation of Local Tax Ordinance Advisory Board and Staff

- Section 1(a): Establishes a Local Tax Ordinance Advisory Board and Staff in the Office of the Secretary of Finance to assist in:
• Reviewing tax ordinances
• Handling protests, complaints, appeals from taxpayers
• Providing advice and interpretation on tax code provisions

The Board will consist of the following positions and annual salaries:
• One (1) Chief Local Tax Adviser at ₱17,400 per annum (Section 1(a)(1))
• Four (4) Local Tax Advisers, each at ₱16,200 per annum (Section 1(a)(2))
• One (1) Board Secretary at ₱9,600 per annum (Section 1(a)(3))
• One (1) Senior Statistician at ₱8,400 per annum (Section 1(a)(4))
• Four (4) Board Stenographers, each at ₱6,600 per annum (Section 1(a)(5))
• Three (3) Records and Docket Clerks, each at ₱4,800 per annum (Section 1(a)(6))
• One (1) Duplicating Machine Operator at ₱3,720 per annum (Section 1(a)(7))

- Section 1(b): Appointment and Qualifications of Personnel
• The Secretary of Finance shall appoint the Board's personnel (Section 1(b))
• Chief Local Tax Adviser, Local Tax Adviser, and Board Secretary positions are exempt from Civil Service Law, rules, regulations, position-item classification, and salary standardization (Section 1(b))
• Government retirees may be appointed to Chief Local Tax Adviser or Local Tax Adviser positions without refunding retirement pay or having pension/annuity suspended or reduced, and may serve until age 70 unless removed for cause (Section 1(b))
• Chief Local Tax Adviser or Local Tax Adviser must be a member of the Bar or Certified Public Accountant with at least 5 years of supervisory or field experience in taxation or local treasury operation (for retirees), or at least 2 years of such experience (for non-retirees) (Section 1(b))

- Section 1(c): Board Consultants
• The Secretary of Finance may designate government officials or private citizens as part-time Board consultants to effectively implement the Local Tax Code (Section 1(c))
• Part-time Board consultants may be paid honoraria or transportation and representation allowances not exceeding ₱300 per month, subject to availability of funds (Section 1(c))

- Section 2: Appropriation
• ₱300,000 or as much as necessary is appropriated from the General Fund for the Board's operations for Fiscal Year 1974-75 (Section 2)
• For subsequent fiscal years, necessary funds for the Board's operations shall be included in the Department of Finance's appropriation in the General Appropriations Decree (Section 2)

- Section 3: Effectivity
• This decree shall take effect immediately (Section 3)