PORAC, Pampanga – Quarry operators served notice to the municipal government here on Dec. 3 that they will stop procuring additional pre-paid municipal ecological tax receipts beginning Dec. 5, asserting that the practice violates Executive Order No. 41 and RA 7160 (Local Government Code of 1991).
In the notice signed by Association of Porac Sand and Gravel Quarry Operators Inc. (APSGQOI) president Antonio Ayson, the operators said they will use previously purchased receipts until these are depleted, and no further advance payments will be made, warning that they will not serve as de facto collecting agents of the municipality through “forced advance purchases.”
They demanded that the LGU provide written acknowledgment that earlier payments were made “under protest” and without prejudice to their rights.
The operators argued that EO 41 prohibits local governments from imposing pass-through fees or charges on motor vehicles transporting goods, and directs national agencies to evaluate LGU ordinances for compliance. They said the municipal pre-purchase requirement resembles a pass-through charge and contravenes national policy.
Citing RA 7160, the quarry operators noted that any change in tax methods or collection procedures requires a valid ordinance and must remain within statutory limits.
The Association further raised issues of unlawful delegation, saying the LGU cannot compel private quarry operators to pre-purchase receipts and perform collection-related functions without statutory authority. They argued that converting provincial treasurer’s office receipts or cubic-meter computations into municipal per-truck charges without verification violates due process, equal protection, and anti-arbitrariness principles.
The group warned that treating LGU-collected amounts as part of an operator’s gross receipts risks double taxation, which jurisprudence has deemed impermissible.
To prevent operational uncertainty, the group asked the LGU to confirm within 15 days whether it will allow their haulers free passage while previously purchased receipts are being exhausted, and whether Porac will suspend or discontinue any pre-purchase requirements pending ordinance amendments, national agency evaluations, or judicial determinations.
Should the municipality insist on continuing such practices, the Association demanded a written legal basis and official authorization.
The quarry operators said they reserve all legal rights, including seeking injunctions, refunds with interest, and filing administrative or criminal complaints with the Department of the Interior and Local Government, the Ombudsman, or other agencies.
Copies of the notice were sent to Gov. Lilia “Nanay” Pineda and Vice Gov. Dennis “Delta” Pineda, and the regional offices of the DILG, Department of Trade and Industry, Department of Public Works and Highways, Department of Finance, and Anti-Red Tape Authority.
Starting Nov. 21, 40 quarry operators and 850 haulers here shut down their quarry sites for two weeks in protest against unjust taxes and random changes in policies and processes of the municipal government.
Punto News Team/CLMA-Pampanga
