Trucks merely passing LGUs not covered by annual fixed tax
The Provincial Legal Officer of Aklan province confirmed that the annual fixed tax embodied in Provincial Tax Ordinance No. 2008-001 could only be imposed on truck, van and any other vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of their products, whether directly or indirectly, within the province.
Atty. Lee Manares made the clarification in answer to the letter of Mr. Rosendo Mejica II, proprietor of Makinaugalingon Press and chairman of The News Today, questioning the apprehension of the latter’s trucks by personnel from the Provincial Treasurer’s Office every time the trucks pass the area of jurisdiction of Aklan province.
Mejica’s trucks pass by Aklan province in going to Metro Manila using the roll-on roll-off (roro) which has as take off point the Caticlan port in Malay, Aklan.
Mejica said the trucks are being used to transport raw materials to and from Metro Manila and as well as deliver their products to customers in Metro Manila. He stressed that the trucks merely pass by the province of Aklan and not deliver goods or products in the area.
Manares in his letter said that the concerns raised by Mejica was discussed and deliberated during the committee hearing conducted by the Sangguniang Panlalawigan Committee on Laws, Rules and Ordinances, where he together with a representative of the Office of the Provincial Treasurer was invited as resource persons.
“During (the) SP committee hearing, it has been discussed that the annual fixed tax imposed by the said ordinance should be applied to all delivery vehicles manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of their products, whether directly or indirectly, within the province (of Aklan),” Manares said.
“If ever a certain entity, person or corporation is not indeed delivering goods or any products, whether directly or indirectly, within the Province of Aklan, such entity, person or corporation claiming for an exemption should show adequate proof,” he added.
Mejica said the letter from the provincial legal officer of Aklan merely confirms his position on the issue which became the subject of his letter complaint sent to the provincial government.
“That’s precisely what I was saying in my complaint, that they should not impose annual fixed tax on our trucks since the trucks merely pass by the province of Aklan and do not deliver goods or products there,” Mejica said.