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BillSBN-62020th Congress

Amending R.A. No. 7160 (Local Government Code of 1991)

In committee Filed Jul 15, 2025
◷ Where it standsIn Committee
FiledCommittee2nd Reading3rd ReadingBicamEnacted

Filed on July 15, 2025, and referred to the Committee on Local Government; it has been pending in the committee since then with no recorded action.

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Relevance to you
Broad

The bill addresses the need for improved business permit processing and local revenue generation.

Business ownersLocal government unitsInvestorsTaxpayers
Timeliness
Timely

The bill responds to ongoing challenges in business permit processing and local revenue generation.

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Overall impact
5.6/ 10
Long title

Amending R.A. No. 7160 (Local Government Code of 1991)

Plain-language summary
AI Summary

This bill aims to establish a Business Permit and Licensing Office in every city and municipality in the Philippines, making the position of a Business Permit and Licensing Officer mandatory. It amends several sections of the Local Government Code to enhance the processing of business permits and improve local revenue generation.

What this bill actually requires
RequiresEstablishes a Business Permit and Licensing Office in every city or municipality.
RequiresMakes the position of Business Permit and Licensing Officer mandatory in all cities and municipalities.
FundsAppropriations for the positions and office created shall be included in the annual budget of the local government unit following the approval of this Act.
PenalizesAny Business Permit and Licensing Officer who fails to issue or execute the warrant of distraint or levy after the prescribed time may face automatic dismissal after due notice and hearing.
DeadlineThe Act shall take effect fifteen (15) days after its publication.
ⓘ AI-generated — verify with the source.↗ Official Senate PDF
What changes from current law

Compared with current law:

Today

No mandatory office for business permits exists in every local government unit.

This bill

Creates a mandatory Business Permit and Licensing Office in every city and municipality.

Today

Business permit processing may vary by locality.

This bill

Standardizes business permit processing through a dedicated office.

Today

Local governments may lack specific officers for business permits.

This bill

Requires a Business Permit and Licensing Officer in every locality.

ⓘ AI-generated comparison — verify against the bill and the cited law.
Ask this bill

The bill aims to establish a Business Permit and Licensing Office in every city and municipality, making the position of a Business Permit and Licensing Officer mandatory. This is intended to streamline the processing of business permits and improve local revenue generation.

Source · full text
Issue areas
Local GovernmentFinance & BudgetLocal Government UnitsLocal Government CodeBusiness OwnersBusiness Permit and Licensing Office

✦ Dashed tags are AI-suggested nuance; solid tags follow the committee taxonomy.

Legislative history
Jul 15, 2025Senate
AN ACT AMENDING SECTIONS 27 AND 28 OF REPUBLIC ACT NO. 9165 OTHERWISE KNOWN AS THE COMPREHENSIVE DANGEROUS DRUGS ACT OF 2002, AS AMENDED, THEREBY IMPOSING THE DEATH PENALTY WHEN THE OFFENSE IS COMMITTED BY AN OFFICER OR MEMBER OF THE ARMED FORCES OF THE PHILIPPINES, THE PHILIPPINE NATIONAL POLICE, OR ANY OTHER UNIFORMED OR LAW ENFORCEMENT AGENCY, OR AN ELECTIVE OFFICIAL, AND FOR OTHER PURPOSES
Jul 15, 2025Senate
Introduced by Senator ROBINHOOD PADILLA;
Aug 19, 2025Senate
Read on First Reading and Referred to the Committees on LOCAL GOVERNMENT; TRADE, COMMERCE AND ENTREPRENEURSHIP; WAYS AND MEANS and FINANCE;
Jul 15, 2025Senate
Introduced by Senator WIN T. GATCHALIAN;
Aug 19, 2025Senate
Read on First Reading and Referred to the Committee(s) on LOCAL GOVERNMENT; TRADE, COMMERCE AND ENTREPRENEURSHIP; WAYS AND MEANS and FINANCE;
✦ AI insight

Stalled: the bill has sat in the committee for over two months with no action since its referral on August 19, 2025.

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Floor activity

No floor deliberations yet — this measure has not reached plenary. Its committee-stage actions appear under Legislative history above.

Full text
SBN-620 — verbatim textAs filed

Offier of tied TWENTIETH CONGRESS OF THE 25 JUL 15 P1:34 REPUBLIC OF THE PHILIPPINES First Regular Session RECEIVED BY S. B. No. SENATEO Introduced by SEN. WIN GATCHALIAN AN ACT ESTABLISHING A BUSINESS PERMIT AND LICENSING OFFICE IN EVERY CITY OR MUNICIPALITY IN THE COUNTRY AND MAKING THE POSITION OF A BUSINESS PERMIT AND LICENSING OFFICER MANDATORY IN EVERY CITY OR MUNICIPALITY, AMENDING FOR THE PURPOSE SECTIONS 171, 175, 176, 177, 178, 179, 180, 181, 183, 194, 195, 196, 280, 316, 443, AND 454, AND ADDING SECTION 490-A TO REPUBLIC ACT NO. 7160, AS AMENDED, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 EXPLANATORY NOTE Republic Act (RA) No. 11032, otherwise known as the "Ease of Doing Business and Efficient Government Service Delivery Act of 2018", was enacted into law on May 28, 2018, amending RA No. 9485, otherwise known as the "Anti-Red Tape Act of 2007". It was enacted to provide improved and better government services and transactions through simplified requirements and procedures that will reduce red tape and expedite business- and non- business-related transactions in government. Doing Business index is a ranking system across 190 economies, which provides objective measures of business regulations and enforcement in terms of starting a business, dealing with construction permits, getting electricity, registering property, getting credit, protecting minority investors, and paying taxes. Despite the enactment of RA No. 11032 in 2018, in the most recent Doing Business rankings released by the World Bank in 2020, Philippines ranked 95th overall and 171st in terms of starting a business, poorest among the

nine doing business indicators.1 To address this problem, the undersigned proposes through this bill the institutionalization of a Business Permit and Licensing Office, to be headed by the Business Permit and Licensing Officer, in every city or municipality in the country. This measure also proposes the following powers, duties, and functions in the Business Permit and Licensing Office and its head: 1. Processing of business and mayor's permits, occupational permits, including the assessment of business taxes, fees, and charges of the various businesses within its jurisdiction; 2. Monitoring and enforcement of tax ordinances and other pertinent laws, ordinances, rules and regulations in the operations of businesses and occupations; 3. Formulation of policies to draw local and foreign investments; 4. Initiation and recommendation to the mayor revenue-generating measures to increase local revenues; 5. Conduct of tax mapping and regular inspection of all business establishments; 6. Issuance and implementation of necessary notices and orders to concerned establishments; and 7. Performance of such other powers, as may be prescribed by law or ordinance. This measure also amends RA No. 7160 or the Local Government Code to transfer the following powers from the city or municipal treasurer to the city or municipal business permit and licensing officer: 1. Examination of books of accounts and pertinent records of businessmen; 2. Seizure or confiscation through levy or distraint of real or personal property, incidental to tax, fee, or charge delinquency; 3. Posting of advertisements for sale or auction of properties seized; 4. Processing of redemption of properties by the delinquent taxpayer and execution of deed to the purchaser in case of non-redemption; 5. Filing of civil action to collect delinquent taxes, fees, charges or other revenues; ' Available at: https://archive.doingbusiness org/en/rankings (Date last accessed: June 23, 2025).

6. Issuance of assessment on delinquent taxes, fees, charges or other revenues and deciding on protests filed relating to such, if any; 7. Processing claims for refund of tax credit; and 8. Inclusion of city or municipal business permit and licensing officer in the members of local finance committee. In view of the foregoing, urgent approval of this measure is earnestly sought. Hell WIN GATCHALTN

Eine of us TWENTIETH CONGRESS OF THE REPUBLIC OF THE PHILIPPINES 25 JUL 15 P1:34 First Regular Session RECEI/ED EY. SENATE S.B. NO. 620 Introduced by Senator Win Gatchalian ESTABLISHING A BUSINESS PERMIT AND LICENSING OFFICE IN EVERY CITY OR MUNICIPALITY IN THE COUNTRY AND MAKING THE POSITION OF A BUSINESS PERMIT AND LICENSING OFFICER MANDATORY IN EVERY CITY OR MUNICIPALITY, AMENDING FOR THE PURPOSE SECTIONS 171, 175, 176, 177, 178, 179, 180, 181, 183, 194, 195, 196, 280, 316, 443, AND 454, AND ADDING SECTION 490-A TO REPUBLIC ACT NO. 7160, AS AMENDED, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 Be it enacted by the Senate and the House of Representatives of the Philippines in Congress assembled:

SECTION 1. Short Title. - This Act shall be known as the "Business Permit

and Licensing Office (BPLO) Act of 2025".

Sec. 2. Declaration of Policy. - It is the policy of the State to recognize the

indispensable role of the private sector and encourage private enterprise through establishing policies to ensure ease of doing business, and to simplify systems, structures, and procedures in the issuance of business permits and licenses.

Sec. 3. Establishment of a Business Permit and Licensing Office. - A Business

8 Permit and Licensing Office (BPLO) shall be established in every city or 9 municipality in the country.

Sec. 4. Powers, Duties and Functions. - The Business Permits and Licensing

Office shall be responsible for the following: a) Process and act on all applications for business and mayor's permits required under applicable law, ordinance, rules and regulations, and licenses, as well as occupational permits, including the assessment of business taxes, fees, and charges of the various businesses in the city or municipality; b) Assess and determine the local business tax liabilities of a business operating within the territorial jurisdiction of the city or municipality. For this purpose, the BPLO may examine the books of accounts of the said business; c) Monitor and enforce the applicable tax ordinances (except those pertaining to real property taxes) and other pertinent laws, ordinances, rules and regulations in the operations of businesses and occupations within the jurisdiction of the city or municipality; d) Formulate policies to draw local and foreign investments especially in priority areas and industries as a tool to define the development thrust of the city or municipality; e) Initiate, review, and recommend to the mayor revenue-generating measures to increase local revenues; f) Conduct tax mapping and regular inspection of all business establishments existing and operating within the territorial jurisdiction of the city or municipality; g) Issue and implement necessary notices and orders to concerned establishments in relation to its roles under this Act;

h) Perform such other duties and functions, and exercise such other powers as may be prescribed by law or ordinance."

Sec. 5. Composition and Office Structure. - The Business Permits and

4 Licensing Office shall be composed of divisions, but not limited to the following 5 four (4) principal divisions, namely: a) Administration Division - This division is tasked to handle administrative functions of the Investments and Business Permits and Licensing Office; b) Business Permits and Licensing or Occupational Permits Division - This division shall act on all applications for business and mayor's permits and occupational permits, as required under applicable laws, ordinances, rules and regulations; c) Investments Division - This division is tasked to craft policies that shall increase local investments in the local government unit in coordination with concerned offices for submission to the local sanggunian for ratification. It shall also supervise compliance of business establishments that have partnered with the local government on investment opportunities. d) Inspection Division - This division shall handle the technical function of the Business Permits and Licensing Office through: 1) Tax mapping and regular inspections of all business establishments existing and/or operation within the territorial jurisdiction of the LGU; 2) Issue and/or implement notices and/or orders to the concerned establishments; and

3) Perform such other matters and functions that may be assigned by the Business Permits and Licensing Officer. Provided, That the city or municipality is not precluded in creating additional divisions under the Business Processing and Licensing Office.

Sec. 6. Section 171, Book II, Title One, Chapter 3 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 171. Examination of Books of Accounts and Pertinent

Records of Businessmen by [Local] PROVINCIAL AND BARANGAY Treasurer AND CITY AND MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER. - The provinciall, city, municipal] or barangay treasurer, OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts, and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee, or charge. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, the written authority

of the deputy concerned shall specifically state the name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be examined, the date and place of such examination and the procedure to be followed in conducting the same. For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, his deputy or duly authorized representative.

Sec. 7. Section 175, Book II, Title One, Chapter 4 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 175. Distraint of Personal Property. — The remedy by

distraint shall proceed as follows: (a) Seizure - Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the [local] PROVINCIAL OR BARANGAY treasurer OR CITY

OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) xxx xxx (c) XXXXXX (d) xxx XXx (e) Procedure of sale - At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, shall make a report of the proceedings in writing to the local chief executive concerned. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made

thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the city or municipal [treasurer] BUSINESS PERMIT AND LICENSING OFFICER as chairman, with a representative of the Commission on Audit and the city or municipal assessor as members. (f) XXXXXX

Sec. 8. Section 176, Book II, Title One, Chapter 4 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 176. Levy on Real Property. - After the expiration of

the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the provinciall, city or municipal] treasurer OR THE CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, as the case may be, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Register of Deeds of the province or city where the property is located who shall annotate

the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not suficient to satisty his delinquency, the provincial[, city or municipal] treasurer OR THE CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, as the case may be, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the sanggunian concerned.

Sec. 9. Section 177, Book II, Title One, Chapter 4 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 177. Penalty for Failure to Issue and Execute Warrant.

- Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by

competent authority shall be automatically dismissed from the service after due notice and hearing.

Sec. 10. Section 178, Book II, Title One, Chapter 4 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 178. Advertisement and Sale. — Within thirty (30) days

after the levy, the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building or city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, city or municipality where the property is located. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial, city or municipal building, or on the property to be sold, or at any other place

as determined by the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the [local] PROVINCIAL treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, or his deputy shall make a report of the sale to the sanggunian concerned, and which shall form part of his records. After consultation with the sanggunian, the [local] PROVINCIAL treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The [local] PROVINCIAL treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon.

Sec. 11. Section 179, Book II, Title One, Chapter 4 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 179. Redemption of Property Sold. - Within one (1)

year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the [local) PROVINCIAL treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, of the total amount of taxes, fees, or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the provincial, city or municipal [treasurer] BUSINESS PERMIT AND LICENSING OFFICER or his deputy. The provinciall, city or municipall treasurer OR BUSINESS PERMIT AND LICENSING OFFICER or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests, and penalties.

The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.

Sec. 12. Section 180, Book II, Title One, Chapter 4 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 180. Final Deed to Purchaser. - In case the taxpayer

fails to redeem the property as provided herein, the [local] PROVINCIAL treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon = which the validity of the sale depends.

Sec. 13. Section 181, Book Il, Title One, Chapter 4 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 181. Purchase of Property By the Local Government Units

for Want of Bidder. - In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the [local] PROVINCIAL treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, conducting the sale shall purchase the property in behalf of the local government unit concerned to satisfy the claim and within two (2) days thereafter shall make a report of his

proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the local government unit concerned without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the [local] PROVINCIAL treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned.

Sec. 14. Section 183, Book II, Title One, Chapter 4 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 183. Collection of Delinquent Taxes, Fees, Charges or

other Revenues through Judicial Action. - The local government unit concerned may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, within the period prescribed in Section 194 of this Code.

Sec. 15. Section 194, Book II, Title One, Chapter 6 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 194. Periods of Assessment and Collection. - (a) xxx

XXX (b) xxx xxx (c) XXX XxX (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: (1) The treasurer OR BUSINESS PERMIT AND LICENSING OFFICER is legally prevented from making the assessment of collection; = (2) The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and (3) The taxpayer is out of the country or otherwise cannot be located.

Sec. 16. Section 195, Book II, Title One, Chapter 6 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 195. Protest of Assessment. - When the [local]

PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, , AS THE CASE MAY BE, or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee, or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days

from the receipt of the notice of assessment, the taxpayer may file a written protest with the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE contesting the assessment; otherwise, the assessment shall become final and executory. The [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, , AS THE CASE MAY BE shall decide the protest within sixty (60) days from the time of its filing. If the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment. However, if the [local] PROVINCIAL OR BARANGAY treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER, AS THE CASE MAY BE, finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest or from the lapse of the sixty (60)-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable.

Sec. 17. Section 196, Book II, Title One, Chapter 6 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 196. Claim for Refund of Tax Credit. - No case or

proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the [local] PROVINCIAL treasurer OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit.

Sec. 18. Section 280, Book II, Title Two, Chapter 8 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 280. Fees in Court Actions. - All court actions,

criminal or civil, instituted at the instance of the provincial, city or municipal [treasurer or Jassessor, OR PROVINCIAL TREASURER, OR CITY OR MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER under the provisions of this Code, shall be exempt from the payment of court and sheriff's fees.

Sec. 19. Section 316, Book II, Title Five, Chapter 3 of Republic Act No. 7160,

as amended, is hereby amended to read as follows:

SECTION 316. Local Finance Committee. - There is hereby

created in every province, city or municipality a local finance committee to be composed of the local planning and development officer, the local budget officer, [and] the [local] treasurer IN THE CASE OF PROVINCES, AND BUSINESS PERMIT AND LICENSING OFFICER, IN THE CASE OF CITIES AND

MUNICIPALITIES. It shall exercise the following functions: "(b) xXx "(c) xxx "(d) xxx "(e) xxx "(f) XXX "(g) XXX "(h) XXX."

Sec. 20. Section 443, Book II, Title Two, Chapter 2 of Republic Act No. 7160,

as amended, is hereby amended to read as follows: "SEC. 443. Officials of the Municipal Government. - (a) There shall be in each municipality a municipal mayor, a municipal vice- mayor, sangguniang bayan members, a secretary to the sangguniang bayan, a municipal treasurer, a municipal assessor, a municipal accountant, a municipal budget officer, a municipal planning and development coordinator, a municipal engineer/building official, a municipal health officer, and a municipal civil registrar. A municipal Cooperatives Development Officer (CDO) AND A MUNICIPAL BUSINESS PERMIT AND LICENSING OFFICER shall also be appointed: Provided, That the municipality has the option to appoint a full fledged CDO or merge such position to an existing position or official in a related office, unit or department in the municipal government: Provided, further, That if the municipality shall appoint a full fledged CDO, the municipality has the option to set the rank,

remuneration and other emoluments of the municipal CDO subject to existing laws, rules and regulations. "(b) XXx "(c) XXX "(d) XXX "(e) xxx."

Sec. 21. Section 454, Book II, Titie Two, Chapter 2 of Republic Act No. 7160,

8 as amended, is hereby amended to read as follows: "SEC. 454. Officials of the City Government. - (a) There shall be in each city a mayor, a vice-mayor, sangguniang panlungsod = members, a secretary to the sangguniang panlungsod, a city treasurer, a city assessor, a city accountant, a city budget officer, a city planning and development coordinator, a city engineer, a city health officer, a city civil registrar, a city administrator, a city legal officer, a city veterinarian, a city social welfare and development officer, and a city general services officer. A city CDO AND CITY BUSINESS PERMIT AND LICENSING OFFICER shall also be appointed: Provided, That the city has the option to appoint a full fledged CDO or merge such position to an existing position or official in a related office, unit or department in the city government: Provided, further, That if the city shall appoint a full fledged CDO, the city has the option to set the rank, remuneration and other emoluments of the city CDO subject to existing laws, rules and regulations;

"(b) xXX "(c) XXX "(d) xxx "(e) XXX."

Sec. 22. New section to be denominated as Section 490-A, Article XXI is

hereby inserted between Title V and Title VI, after Section 490, Article XX, of 7 Republic Act No. 7160, as amended, to read as follows: ARTICLE XXI THE BUSINESS PERMIT AND LICENSING OFFICER "SEC. 490-A. QUALIFICATIONS, POWERS, AND = DUTIES. - (A) A BUSINESS PERMIT AND LICENSING OFFICER SHOULD BE A CITIZEN OF THE PHILIPPINES, A RESIDENT OF THE CITY OR MUNICIPALITY, AS THE CASE MAY BE, OF GOOD MORAL CHARACTER, A HOLDER OF A COLLEGE PREFERABLY IN BUSINESS DEGREE, ADMINISTRATION OR OTHER RELATED DEGREE OBTAINED FROM A RECOGNIZED COLLEGE OR UNIVERSITY, A FIRST GRADE CIVIL SERVICE ELIGIBLE OR ITS EQUIVALENT, MUST HAVE ACQUIRED EXPERIENCE FOR AT LEAST FIVE (5) YEARS IN BUSINESS MANAGEMENT IMMEDIATELY PRECEDING THE DATE OF APPOINTMENT, AND SHALL BE QUALIFIED BY THE PERSONNEL SELECTION AND PROMOTIONS BOARD. THE APPOINTMENT OF A BUSINESS PERMIT AND LICENSING OFFICER SHALL BE MANDATORY FOR ALL CITIES

AND MUNICIPALITIES. THE BUSINESS PERMIT AND LICENSING OFFICER SHALL BE THE HEAD OF THE BUSINESS PERMIT AND LICENSING OFFICE, WITH THE RANK AND SALARY OF A DEPARTMENT HEAD, AND SHALL ENSURE THAT THE BUSINESS PERMIT AND LICENSING OFFICE FULFILL ITS MANDATE AS PROVIDED UNDER THE LAW."

Sec. 23. Staffing Pattern. - For purposes of the creation of the Business

9 Permits and Licensing Office, officers and employees of local government units 10 concerned holding permanent positions shall be given preference in the selection and appointment to the positions herein created with those who are eligible and 12 qualified for the position, given priority by the Personnel Selection and Promotion 13 Board. No new employees shall be hired until all current qualified employees have 15 been considered and duly appointed. Temporary and casual employees who 16 possess the necessary qualifications and appropriate civil service eligibility for 17 permanent positions shall likewise be given preference in the selection and appointment to positions vacated by those who have been appointed to the newly- 19 created positions.

Sec. 24. Appropriation. - The appropriations for the permanent positions and

respective office herein created shall be included in the annual budget of the local 22 government unit concerned of the year following the approval of this Act, and thereafter.

Sec. 25. Repealing Clause. - All laws, decrees, executive orders, rules and

1 regulations, issuances or parts thereof inconsistent with this Act are hereby 2 repealed or amended accordingly.

Sec. 26. Effectivity. - This Act shall take effect fifteen (15) days after its

4 publication in the Official Gazette or in at least one (1) newspaper of general 5 circulation: Provided, That the online posting in the website of Official Gazette shall 6 be considered as sufficient publication under this section. Approved,

Reproduced from the Senate document. The official PDF is the authoritative version.