Wednesday, 22 February 2012 00:00
SURIGAO City-The Education official facing a public outcry because her order directing students to submit a tax clearance cer tificate as requirement to graduation has found an ally in the capitol. Schools division superintendent Dr. Evelyn Fetalvero said there was "no malice" when she issued the memorandum. Fetalvero said there was no reason for a public uproar as she already issued an addendum to Deped Memorandum no. 08 issued last Jan. 18.
"It's already in the addendum... (and) really, I have no malice about this (memo) as I am only doing it to help our local government," the Deped officialsaid. Theaddendumwasissued last Feb. 3. Surigao del Norte provincial administrator Premolito Plaza came to the rescue of the embattled Deped official, saying it would be "thankless" if they left her "hanging" when she has only offered her support to the policies of the capitol. "Lisud man sad kaayo kay nitabang man ang departamento sa atong gobyerno (local government unit)," Plaza said. Plaza explained that Fetalvero's move,in relation to the Gov. Sol Matugas's Executive Order 001 issued last Jan. 7 was in line with the "territorial jurisdiction" of the local government, theDepedDivisionbeing "under" it.
Plaza also emphasized the role of "partnership" between the local governmentandnationallineagencies as expressed in the 1991 Local GovernmentCode'sGeneralProvision and Principles where the national government ensures the "fullest development" of local governments as "self-reliant communities." "Isa ini na pamaagi na nakatabang sa local government for the collection of taxes," he said. Plaza admitted that he was not privytotheDepedorderanditwashis firsttimetoreadthecopyofthememo and the addendum when this paper showed him a copy. Fetalvero, in the same interview, saidtheissueshouldnotbeblownout of proportion as she does not have any "malice" in issuing the memorandum. Shesaidshewasdoing it to support the initiatives of the governor in the collection of taxes. She said Division's Memo no. 08 is still subject of revisions thus the issuance of the addendum. The Deped official also underscored the Special Education Fund (SEF) which the Deped province will automatically have a share from the taxes collected from real property taxes.
We intend to get our 1% share from the local School board," the official added. RA 7160 allows local governments to impose a yearly onepercent tax on the assessed value of real property in addition to the basic real property tax. Further, Section 235 of the Code in part states that the "proceeds thereof shall exclusively accrue to the Special Education Fund (SEF)." A Deped division order, in the caseofFetalvero'sorder, requiresthat ithasfollowedgovernmentprocedure in the issuance of an order. In this case, the division chief, can only issue an order if it was based on an order from the Central Office or the DepEd regional director. LawyerJoseExpeditusBayana, a city councilor, said Fetalvero is not underthelocalgovernmentofSurigao del Norte. "The Deped is not under the local government unit of Surigao del Norte but its Central Office which is a national agency. And we are not aware of the Deped mandating the requirement of a tax clearance certificate and requiring payments thereof," Bayana said.
The lawmaker said the basis for the issuance of the division order-- Executive Order no. 001--is "illegal." Bayana said that "to make a requirement mandatory, and most especially if fees are collected and made by the LGU, this can only be done through an ordinance." "Inthiscase, anEOcanbeissued for the purpose of implementing a national law or an ordinance duly enacted by the SP. In the absence of the law or ordinance, the Chief Executive cannot issue an executive order," he added. "In case of EO 001, there is no ordinance that will form as basis for issuance of the EO which makes it illegal," the official said. On Monday, the provincial legislators adopted the resolution of the "Request of the Provincial Treasurer, Daisy B. Hubilla, for inclusion of EO 001 series of 2012, Re 'An Order Requiring a Tax Clearance Certificate issued by the Provincial, City and/or Municipal Treasurer as the case maybe, evidencing payment of yearly tax obligations from any requester including contractors and suppliers of goods and services and Job applicants before issuance of Official Records.'"
ButBayanasaidtheSPresolution does not merit the legality of the EO becauseaccordingtohim, aresolution is not a law but an "expression of an opinion or sentiment" and is "temporary in nature." The ordinance is the one considered as a law as against a resolution which is not. "Since the EO 001 is illegal, the Division Order 08 is also illegal," the legislator said. Makabayan Surigao City coordinator lawyer Jose Begil Jr. criticized the order for allegedly violating the Magna Carta for Public School Teachers saying it is not within the bounds of the Education departmenttowithholdteacher'spay just because he or she failed to pay real property taxes.
The salary of public School teachers should not be held hostage because in the first place the work rendered by teachers are a product of their hard earned labor," Begil said. Gov. Matugas's executive order provided as basis Sec. 465(b)(iii) of the Code which states that "the governor shall ensure that all taxes and other revenues of the province are collected..." Plaza said, "from this, there is a clear mandate for the collection of taxes." Plaza added it is the obligation of the citizens to pay taxes and "in the course of collection, (they) secure tax clearance certificate." Provincial Tax Ordinance No. 1, series of 2004, "provides that impositionforpaymentofrealproperty taxismandatedtoallpersonsowning real properties within the territorial jurisdictionoftheprovince", according to the EO 001-A. Plaza explained that "EO 001-A" is the title of the EO's final copy. This reporter have two of the copies of the EO.
Provincial treasurer Hubilla, in a separate interview, said based on the ordinance, theissuanceofcertificates is provided for under Chapter IV, Sec. 4A-01on"ServiceFeesandCharges," Article A on "Secretary's Fee" of Tax Ordinance no. 1. "These charges have long been imposed when we issue certificates," she said. The province charges P20 for the certificate, P20 as research fee and another P15 for the BIR documentarystamporatotalofP55. Rep. Guillermo Romarate of the 2nd District of Surigao del Norte, said theDivisionMemoisstill"debatable." He urged Fetalvero and the capitol to "sitdown" andtalkaboutthelegalissues. Romaratesaidhispointofviewis based on the constitutional right to Education of citizens. Clearly, he said, theConstitutionprovidesthatallpublic study from elementary to high School should be free. By the provision that "Education is free," it is not legal to require students to submit a tax clearance certificate which in turn is the obligation of the parent.
By VANESSA ALMEDA Correspondent