ATTY.

ALFIE LUZANA OMEGA

Republic Act No. 7160
Local Government Code
Section 384. Role of the Barangay. - As the basic
political unit, the barangay serves as the
primary planning and implementing unit of
government policies, plans, programs, projects,
and activities in the community, and as a forum
wherein the collective views of the people may
be expressed, crystallized and considered, and
where disputes may be amicably settled.
 basic political unit
 the primary planning and implementing unit of
government policies, plans, programs, projects, and
activities in the community
 forum wherein the collective views of the people may
be expressed, crystallized and considered, and where
disputes may be amicably settled
Who are Chief Officials in the
Barangay?
Section 387. Chief Officials and Offices. -

(a) There shall be in each barangay a punong barangay,

seven (7) sangguniang barangay members, the
sangguniang kabataan chairman, a barangay secretary,
and a barangay treasurer.
Who are Persons in Authority?

Section 388. Persons in Authority. - For purposes of

the Revised Penal Code, the punong barangay,
sangguniang barangay members, and members of
the lupong tagapamayapa in each barangay shall be
deemed as persons in authority in their jurisdictions.
What is the effect of being a person
in authority?
Art. 148 of the Revised Penal Code
Direct assaults. — Any person or persons who, without a
public uprising, shall employ force or intimidation x x x,
or shall attack, employ force, or seriously intimidate or
resist any person in authority or any of his agents, while
engaged in the performance of official duties, or on
occasion of such performance, shall suffer the penalty of
prision correccional in its medium and maximum
periods and a fine not exceeding P1,000 pesos
How about other Barangay
Officials?
 Section 388. x x x, while other barangay officials
and members who may be designated by law or
ordinance and charged with the maintenance of public
order, protection and security of life and property, or
the maintenance of a desirable and balanced
environment, and any barangay member who comes to
the aid of persons in authority, shall be deemed
agents of persons in authority.
What is the effect of being an
agents of person in authority?

Art. 149. Indirect assaults. — The penalty of prision

correccional in its minimum and medium periods and a
fine not exceeding P500 pesos shall be imposed upon
any person who shall make use of force or intimidation
upon any person coming to the aid of the authorities or
their agents on occasion of the commission of any of the
crimes defined in the next preceding
Role of Barangay Officials in
Real Property Tax Assessment
1. TAX CONSCIOUSNESS

 Help deepen the understanding of the taxpayers

within their jurisdiction;
 To affect social change or advancement;
 To help strengthen the trust and confidence of
taxpayers to the government.
TAX CONSCIOUSNESS:
SWORN DECLARATION OF REAL
PROPERTY
 Section 202. Declaration of real Property by the Owner or
Administrator. - It shall be the duty of all persons, natural or
juridical, owning or administering real property, x x x or their
duly authorized representative, to prepare, or cause to be
prepared, and file with the provincial, city or municipal assessor,
a sworn statement declaring the true value of their property,
whether previously declared or undeclared, taxable or exempt,
which shall be the current and fair market value of the property,
as determined by the declarant. x x x The sworn declaration of
real property herein referred to shall be filed with the assessor
concerned once every three (3) years during the period from
January first (1st) to June thirtieth (30th) commencing with the
calendar year 1992.
TAX CONSCIOUSNESS:
Notification of Transfer of Real
Property Ownership
 Section 208. Notification of Transfer of Real Property
Ownership. - Any person who shall transfer real
property ownership to another shall notify the
provincial, city or municipal assessor concerned within
sixty (60) days from the date of such transfer. The
notification shall include the mode of transfer, the
description of the property alienated, the name and
address of the transferee.
Role of Barangay Officials in
Real Property Tax Assessment
2. ASSESSMENT NOTICES
“Section 199. Definitions(f) "Assessment" is the act or
process of determining the value of a property, or
proportion thereof subject to tax, including the discovery,
listing, classification, and appraisal of properties; x x
x”
 Help disseminate the notices or communication for it
may encourage taxpayers to engage with each other,
and discuss upcoming opportunities and ultimately
create a buzz around these events.
Role of Barangay Officials in
Real Property Tax Assessment
3. BOUNDARY DISPUTE
“Section 118. Jurisdictional Responsibility for Settlement of
Boundary Dispute. - Boundary disputes between and among
local government units shall, as much as possible, be settled
amicably. To this end:

(a) Boundary disputes involving two (2) or more barangays in

the same city or municipality shall be referred for settlement
to the sangguniang panlungsod or sangguniang bayan
concerned. x x x”
Role of Barangay Officials in
Real Property Tax Assessment
4. REPORT FOR REASSESSMENT
Section 221. x x x That the reassessment of real
property due to its partial or total destruction, or to a
major change in its actual use, or to any great and
sudden inflation or deflation of real property values, or
to the gross illegality of the assessment when made or to
any other abnormal cause, shall be made within ninety
(90) days from the date any such cause or causes
occurred, and shall take effect at the beginning of the
quarter next following the reassessment.
Role of Barangay Officials in
Real Property Tax Assessment
5. Inform the taxpayers regarding the General Revision
of Assessment
 Section 219. General Revision of Assessment and
Property Classification. - The provincial, city or
municipal assessor shall undertake a general revision of
real property assessments within two (2) years after the
effectivity of this Code and every three (3) years
thereafter.
Atty. Alfie Luzana Omega