Illegal Local Tax Ordinances

The Local Government Units (provinces, cities, municipalities and barangays -yes, even the barangays) have the power to raise their own taxes. They do this by passing ordinances. If an ordinance is unjust, illegal or unconstitutional, it can be attacked in this way:

1.) Within thirty (30) days from the day the tax ordinance becomes effective, the taxpayer must appeal to the Secretary of the Department of Justice. The Secretary has sixty (60) days to decide.

2.) If the Secretary of the DOJ doesn't act on the appeal or rules against it, the taxpayer has thirty (30) days to file a Declaratory Relief case at the Regional Trial Court. Remember, the 30-day period begins on the sixty-first (61st) day if the Secretary did nothing; and, if he did and ruled against the taxpayer, on the day after the taxpayer received the decision.

3.) The rest follows the usual pattern: if you don't like the RTC's decision, go to the Court of Appeals. If you don't like the CA's decision, go to the Supreme Court. If you don't like the Supreme Court, there's nothing you can do. Supreme Court decisions, however unfair, become part of the law of the country.