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    Legal Opinion: Hon. Jonas Cortes Mayor-Mandaue City Atty. Jamaal James R. Calipayan

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    Athena Salas
    The document provides a legal opinion on renewing the contracts of service for 11 business tax mappers in the City Treasurer's Office of Mandaue City. The opinion finds that the city has the authority under the Local Government Code to engage individuals through contract service agreements. It also determines that the contract provisions comply with Civil Service Commission requirements. The legal office recommends approving and forwarding the contract renewals to the Sangguniang Panlungsod.

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    Legal Opinion: Hon. Jonas Cortes Mayor-Mandaue City Atty. Jamaal James R. Calipayan

    Uploaded by

    Athena Salas
    101 views3 pages
    The document provides a legal opinion on renewing the contracts of service for 11 business tax mappers in the City Treasurer's Office of Mandaue City. The opinion finds that the city has the authority under the Local Government Code to engage individuals through contract service agreements. It also determines that the contract provisions comply with Civil Service Commission requirements. The legal office recommends approving and forwarding the contract renewals to the Sangguniang Panlungsod.

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    The document provides a legal opinion on renewing the contracts of service for 11 business tax mappers in the City Treasurer's Office of Mandaue City. The opinion finds that the city has the authority under the Local Government Code to engage individuals through contract service agreements. It also determines that the contract provisions comply with Civil Service Commission requirements. The legal office recommends approving and forwarding the contract renewals to the Sangguniang Panlungsod.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Download as docx, pdf, or txt
    101 views3 pages

    Legal Opinion: Hon. Jonas Cortes Mayor-Mandaue City Atty. Jamaal James R. Calipayan

    Uploaded by

    Athena Salas
    The document provides a legal opinion on renewing the contracts of service for 11 business tax mappers in the City Treasurer's Office of Mandaue City. The opinion finds that the city has the authority under the Local Government Code to engage individuals through contract service agreements. It also determines that the contract provisions comply with Civil Service Commission requirements. The legal office recommends approving and forwarding the contract renewals to the Sangguniang Panlungsod.

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    of 3

    Date: July 29, 2020

    To: Hon. Jonas Cortes


    Mayor- Mandaue City

    Thru: Atty. Jamaal James R. Calipayan


    City Administrator

    Subject: Contract of Service of Business Tax Mappers for the City Treasurer’s
    Office

    LEGAL OPINION

    This pertains to the request for legal opinion on the draft Contract of Service of
    Business Tax Mappers of the City Treasurer’s Office for a period  of six (6) months
    from July 1, 2020-December 31, 2020.

    The names of the Business Tax Mappers are as follows:


    1. Bueno, Elmer J.
    2. Guanzon, Jofrey R.
    3. Samong, Jorge G.
    4. Seno, Erwin M.
    5. Martinez, Judi B.
    6. Abala Joselito P.
    7. Calonsag, Derick James A.
    8. Torres, Gaston Rey Y.
    9. Villardar, Winston R.
    10. Tugano, John Kenn I.
    11. Caparoso, Krystabel Shayne T.

    The City of Mandaue, as a local government unit, has the authority to engage the
    services of individuals under contracts of services or job orders under the Local
    Government Code. Section 77 of the Local Government Code, provides:
     
    Section 77. Responsibility for Human Resources and Development. - The chief
    executive of every local government unit shall be responsible for human
    resources and development in his unit and shall take all personnel actions in
    accordance with the Constitutional provisions on civil service, pertinent laws,
    and rules and regulations thereon, including such policies, guidelines and
    standards as the Civil Service Commission may establish: Provided, That the
    local chief executive may employ emergency or casual employees or laborers
    paid on a daily wage or piecework basis and hired through job orders for local
    projects authorized by the Sanggunian concerned, without need of approval or
    attestation by the Civil Service Commission: Provided, further, That the period
    of employment of emergency or casual laborers as provided in this Section
    shall not exceed six (6) months.

    Accordingly, the engagement of the Business Tax Mapper is needed primarily


    to help the Office of the City Treasurer to inspect compliance
    of business establishments to registration, invoicing, bookkeeping and other rules and
    regulation of the Bureau of Internal Revenue. Another important purpose of this is to
    catch tax evaders. Tax mapping promotes transparency, enables easy access to
    information, and also allows fact-based decision-making

    1
    Thus, the work to be rendered by the Business Tax Mappers would be an
    indispensable contribution in the City Treasurer’s Office and eventually to the
    generation of income of the City.

    Upon review, the provisions required by the Civil Service Commission are
    present in this contract. Since the contract of service is for renewal, the undersigned
    humbly suggests that the draft contracts should indicate “(RENEWAL)” below the
    CONTRACT OF SERVICE heading. This is to ease the identification on whether a
    certain individual’s contract of service is for renewal or whether the person is newly
    hired by the City of Mandaue.

    Therefore, this Office finds the Contract of Service in conformity with


    established laws, ordinances and rules. The same may now be acted upon favorably
    and forwarded to the Sangguniang Panlungsod for appropriate action.

    We hope you find the foregoing in order.

    Respectfully,

    MANDAUE CITY LEGAL OFFICE

    By:

    ATTY. NENITA CENIZA-LAYESE


    City Legal Officer

    ATTY. ATHENA SALAS-DURAN


    Assisting Attorney

    2
    iCC:

    Atty. Regal O. Oliva


    City Treasurer

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