Beleaguered
local government units (LGUs), dependent on the national government's "controlled"
internal revenue allotment (IRA), can still ask their fair share of excise tax
and even the so-called occupation tax derived from sand and gravel and quarry
operations.
This
was stressed by the Mines and Geo-sciences Bureau (MGB) during the capability
building seminar last week as a response to clamor that LGUs are left with no
choice and inequitable share in the extraction operations in the province.
| | | The
Bohol Environment Management Office (BEMO) and MGB led by BEMO officer Engr. Rene
Villaber and Engr. Raul de Dios, respectively, organized the activity participated
in by law enforcers of the provincial government to provide them know-how in enforcing
the environmental laws. It was held at Jjs Dimsum along CPG Avenue in this city.
The
existing scenario is that LGUs can only have their fair share from the extraction
tax derived from sand and gravel and small-scale mining operations in public lands
but they receive none from those conducted in private lands. |
Based
on this, the barangay and municipality where the quarry operation is located have
40% and 30% share of extraction tax, respectively. The province gets the remaining
30% share pursuant to section 138 of the Local Government Code (LGC) or RA 7160.
But
still LGUs are dissatisfied with this. They still wanted to claim of their tax
share from those in private lands.
Despite
this predicament, MGB pointed out that LGUs may still assert to claim their share
of excise tax from quarry operations based on sections 289, 290 of the LGC so
that they may have additional incomes.
It
was learned however that most of the LGUs are doubtful if they can do so or may
not be aware that there is such excise tax share for them and some failed to ask
for it.
Aside
from this, LGUs may also insist for their occupation tax share also based on LGC
and DENR Department Administrative Order No. 96-40. "Thirty percent of the
occupation fees collected from permittees/constractors in onshore mining areas
shall accrue to the province and 70% to the municipality where the onshore mining
areas are located. In a chartered (independent) city, the full amount (100%) accrue
to the city concerned."
One
of the outputs of the workshop proposes that the province may give out share of
the environment tax from quarry operations with the barangays and municipalities.
Meanwhile,
the Provincial Treasurer's Office (PTO) through collection officer Belen B. Fuentes
expects to collect more than P4 million of extraction taxes including fees and
charges imposed on permittees by the end of the year.
She
said PTO is optimistic to attain this goal based on its performance collection.
As of September 30, 2006, PTO hauled a total of P3,229,043.44 from extraction
and environment tax including fees and charges. It netted a total of P2,644,856.08
as its share.
A
total of P333,821.35 went to barangay shares and P250,366.04 to the municipalities
where the extraction activities are located.
Fuentes
said that the increase in collections this year was attributed to extensive enforcement. | 
