A practical legal article for the Philippine setting

I. Why “tax ordinances” matter—and why you’re entitled to a copy

A local tax ordinance (often called a revenue ordinance) is the legal basis for an LGU’s imposition of local taxes, fees, and charges. If you are being assessed a local tax (business tax, fees, market rentals, barangay clearances with fees, amusement taxes, etc.), the ordinance tells you:

What is being imposed (tax/fee/charge)
Who is covered (taxpayers, businesses, property owners, operators)
How it’s computed (rates, schedules, brackets, exemptions)
How and when to pay (due dates, penalties, interest, discounts)
Procedures and remedies (appeals, protests, refunds)

In the Philippines, ordinances are generally public records. This is grounded in the constitutional right to information on matters of public concern and the public nature of official acts and transactions. Tax measures, in particular, are not private documents—they are meant to be known and complied with by the public.

II. What exactly are you requesting? Clarifying the document

Before requesting, make sure you’re after the correct instrument:

A. Ordinance vs. Resolution

Ordinance: A local law with general and continuing effect (e.g., a revenue measure).
Resolution: Often expresses a policy or sentiment, or authorizes a specific act; typically not a general law (though some processes use resolutions to adopt implementing details).

B. The “tax ordinance” might be any of the following

Depending on the LGU level, the relevant document may be titled:

Revenue Code or Local Revenue Code (a compiled ordinance)
Tax Ordinance amending specific sections of the Revenue Code
Fees and Charges Ordinance (sometimes lumped with taxes in common usage)
Appropriation/General Ordinance provisions (rare, but sometimes fees appear in related issuances)
Implementing Rules/Revenue Regulations issued by the Treasurer (these implement the ordinance but do not replace it)

C. Barangay vs. Municipal/City/Province—what to expect

Barangays have limited revenue-raising powers compared to cities/municipalities/provinces. Many barangay collections are fees and charges (e.g., certifications, barangay clearance fees if authorized), and some barangays may impose limited taxes only as allowed by the Local Government Code.
Municipalities/Cities commonly impose business taxes, regulatory fees, service fees, and other local impositions.
Provinces/Cities are relevant for certain larger tax heads (e.g., matters connected to real property tax administration are typically at the city/municipal assessor/treasurer level, with provincial/city structures depending on LGU type).

If you’re unsure which level issued the ordinance, look at who is collecting and what the Official Receipt says (e.g., City Treasurer vs. Municipal Treasurer vs. Barangay Treasurer).

III. Where copies are officially kept (and who can issue them)

You can often get a copy from more than one office. The best source depends on whether you need an ordinary copy (for reference) or a certified true copy (for formal use like court, audit, licensing disputes, tax protests).

A. Primary custodians (most reliable)

Office of the Sanggunian Secretary
- Sangguniang Barangay Secretary (for barangay ordinances)
- Sangguniang Bayan/Panlungsod Secretary (for municipal/city ordinances)
- Sangguniang Panlalawigan Secretary (for provincial ordinances) This office keeps the official text, ordinance numbers, approval dates, and legislative history.
Local Treasurer’s Office (especially for tax/revenue measures)
- Maintains copies used for assessment and collection
- Often has the consolidated Revenue Code and amendments

B. Additional places to check

City/Municipal Legal Office (often keeps updated compilations)
City/Municipal/Provincial Administrator’s Office (records management)
LGU Records Section / Local Archives (older ordinances)
DILG Field Office (helpful for process guidance; not always the custodian of the exact certified copy you need)
LGU website / official social media (sometimes hosts PDFs for public access—useful for reference, but not always a certified copy)

IV. Your two main options: simple copy vs. certified true copy

A. Simple/photocopy or digital scan

Best for: research, compliance planning, internal business review, initial due diligence.

Usually faster and cheaper
May be provided as photocopy or scanned PDF
Not always accepted for formal proceedings

B. Certified True Copy (CTC)

Best for: filing a tax protest, dealing with licensing disputes, court cases, audit requirements, official submissions to government.

A Certified True Copy is a reproduction attested by the lawful custodian (commonly the Sanggunian Secretary or authorized records officer). It typically bears:

Certification clause
Signature of authorized officer
Seal (if available)
Date of certification
Page markings/initials (common practice)

If you need a CTC, ask for it directly to avoid delays.

V. Step-by-step: how to request a copy (walk-in or written)

Step 1: Identify the ordinance as precisely as possible

Bring any of the following:

Ordinance number (e.g., “Ordinance No. ___, Series of ____”)
Title or subject (e.g., “Local Revenue Code,” “Business Tax Schedule,” “Market Fees”)
Approximate year of enactment
Proof of assessment or Official Receipt details (date, payor name, nature of collection)

If you have none of these, you can still request—but expect the office to ask for identifying details or to search their records.

Step 2: Go to the correct office first

A good sequence:

Sanggunian Secretary (best for official text and CTC)
Treasurer’s Office (best for revenue code compilations and current rates)
Records/Archives (best for old/archived ordinances)

Step 3: Submit a request (verbal for simple copy; written for CTC)

For a simple copy, some offices will accommodate a verbal request and ask you to fill out a logbook or request slip.

For a CTC or when you anticipate resistance, submit a written request with:

Your full name and contact details
Exact document requested
Purpose (brief, polite, not argumentative)
Preferred format (photocopy, PDF scan, CTC)
Date and signature
Any identifiers you have (ordinance number, year, etc.)

Step 4: Pay lawful fees (if any) and ask for an official receipt

Typical charges may include:

Photocopying/scanning fees
Certification fee (for CTC)
Documentary stamp or similar local charges (practice varies)

Always request an Official Receipt for transparency.

Step 5: Check completeness before leaving

Verify:

All pages are included
Schedules/annexes are attached (tax tables are often annexes)
Amendments are included if your goal is “current” rules
For CTC: certification appears on the correct pages and bears signature/seal

VI. If you need the latest and complete version: request the ordinance plus amendments

A common pitfall: getting the “original” revenue code but missing later amendments.

If your goal is current compliance, ask for:

The base ordinance (e.g., Revenue Code)
All amending ordinances affecting the specific tax/fee
Any revenue regulations/implementing issuances (if available)
The effectivity clauses and any transition provisions

Practical wording:

“Please provide a copy of the Local Revenue Code and all ordinances amending the provisions on (business tax/market fees/fees and charges) up to the present.”

VII. Legal hooks that strengthen your request (without being confrontational)

You don’t need to argue law to make a request, but it helps to know the backbone:

Right to information on matters of public concern (constitutional principle)
Local Government Code framework: ordinances are official acts and must be accessible, with posting/publication requirements especially for measures affecting the public such as tax/revenue ordinances
Transparency and service standards under the government’s ease-of-doing-business framework (LGUs operate under Citizen’s Charters and must process requests within published timelines where applicable)

A calm, professional request referencing your need “to properly comply with local tax requirements” is often enough.

VIII. Common obstacles and how to deal with them

A. “We can’t find it.”

Try:

Ask the Sanggunian Secretary to search by year and subject
Request access to the Ordinance Index/Registry (many offices maintain a log of ordinances)
Check the Treasurer’s Office for “working copies”
For older enactments, ask where archived records are stored (records section or local archives)

B. “It’s internal / not for release.”

Revenue ordinances are public-facing. If denied:

Ask for the written basis of denial and the name/designation of the person refusing
Elevate politely to the head of office (Sanggunian Secretary, Administrator, or Mayor’s Office)
Submit a written request and keep a receiving copy

C. “We only give it to residents / taxpayers.”

Even if you are not a resident, ordinances are generally public and apply to persons doing business or transacting within the jurisdiction. If you’re a taxpayer or applicant, mention:

Your business location, permit application, assessment notice, or transaction reference

D. “Come back next week.”

Ask if they can provide:

A scan by email
A partial release (e.g., relevant sections/annexes now; the rest later) Also, request a receiving copy that indicates the date you filed and the date it’s expected to be ready.

IX. Remedies if the LGU refuses or unreasonably delays

Escalation options, from least to most formal:

Supervisory escalation inside the LGU
- Head of office → Administrator → Mayor/Governor’s Office
DILG assistance
- DILG can help navigate compliance and administrative issues (especially systemic refusal or repeated non-action)
Formal complaint routes (context-dependent)
- Administrative complaints for unjustified refusal or misconduct
- Ombudsman (for public officer misconduct), if warranted by facts
Judicial remedy (last resort): mandamus
- If a public officer unlawfully refuses a ministerial duty (like releasing a public record that should be accessible), a petition for mandamus may be considered—typically with counsel.

In practice, many disputes resolve once you submit a polite written request and ask for a receiving copy.

X. Special situations

A. If you need proof the ordinance was properly made effective

For tax ordinances, effectivity often depends on posting/publication requirements. If your dispute concerns validity/effectivity, request:

The ordinance text (with effectivity clause)
Proof/records of posting or publication (if the LGU retains these)
Minutes of public hearings (if relevant and available)

B. If you need it for court or a formal tax protest

Request:

Certified True Copy from the custodian
If multiple amendments exist, consider asking for a certified compilation or certified copies of each amendment

C. Older ordinances (pre-digital)

Expect:

Manual logbooks
Archives storage
Longer retrieval times Bring more identifiers (approximate year, subject, names of officials at the time, etc.).

XI. Sample request letter (adapt as needed)

[Date] The [Sanggunian Secretary / Office of the Secretary] [Barangay/City/Municipality/Province of ____] [Office Address]

Dear Sir/Madam:

I respectfully request a copy of the following public record/s:

[Ordinance No. ___, Series of ____], entitled “__________”; and/or
The [Barangay/City/Municipal/Provincial] Revenue Code/Tax Ordinance and all amendments affecting [specific tax/fee].

Purpose: For reference and compliance / in connection with a tax assessment or business permit application / for legal documentation.

I request that the copy be provided as [photocopy / scanned PDF]. If available, I also request a Certified True Copy.

Attached/Referenced for identification: [OR No., assessment notice, permit application number, business name, address, etc.].

Thank you for your assistance.

Respectfully, [Name] [Address] [Contact Number / Email] [Signature]

XII. Practical checklist (quick guide)

✅ Identify ordinance number/title/year (or bring OR/assessment details)
✅ Go first to Sanggunian Secretary for official text/CTC
✅ Ask Treasurer for current compilations and amendments
✅ Specify whether you need simple copy or Certified True Copy
✅ Request annexes/tax tables and all amendments
✅ Pay lawful fees and obtain Official Receipt
✅ If denied: ask for the basis in writing; escalate calmly

XIII. Final notes

In the Philippine setting, local tax ordinances are meant to be accessible because they impose obligations on the public. The fastest path is usually a direct request to the Sanggunian Secretary (for the authoritative text) paired with a request to the Treasurer’s Office (for the current, applied version and compilations). When you ask for the base ordinance + all amendments, and specify whether you need a Certified True Copy, you avoid the most common delays and misunderstandings.