G.R. No. 195987, January 12, 2021
PROVINCE OF PAMPANGA, PETITIONER, VS. EXECUTIVE SECRETARY ALBERTO ROMULO AND DEPARTMENT OF ENVIRONMENT AND NATURAL RESOURCES (DENR), RESPONDENTS.

FACTS

The Province of Pampanga filed a petition seeking to nullify Executive Order No. (EO) 224. Petitioner claims that Section 1 of EO 224 infringes upon the Provincial Governor’s exclusive power to issue permits to extract gravel and sand within his territorial jurisdiction, while Section 4 interferes with the Provincial Treasurer’s authority to collect local taxes, fees, and charges under the Local Government Code (LGC) and the Mining Act. EO 224 was issued by then President Gloria Macapagal-Arroyo on July 4, 2003. It followed the revocation of Proclamation No. 66 (which had placed lahar-affected areas under DENR control) by Proclamation No. 183, which recognized the need for local government equity. EO 224 aims to protect and manage sand and gravel/lahar deposits in Pampanga, Tarlac, and Zambales for the benefit of both local and national governments. It creates a Task Force composed of the Regional Director of the Mines and Geosciences Bureau (MGB) and the Provincial Governor to ensure compliance with permit terms, monitor extraction volume, and collect proper taxes and fees.

ISSUE

Whether Executive Order No. 224 is valid and constitutional, particularly regarding its alleged infringement on the Provincial Governor’s permit-issuing authority and the Provincial Treasurer’s tax-collection authority under the LGC and the Mining Act.

RULING

The concurring opinion upholds the validity and constitutionality of EO 224. It emphasizes that EO 224 was issued in the valid exercise of the President’s constitutional duty to enforce and administer the laws. The opinion clarifies that:
1. EO 224 does not infringe upon the Provincial Governor’s authority under the LGC. Section 138 of the LGC has been modified by Chapter 8 of the Mining Act, which authorizes the Provincial Governor to grant permits for areas not more than five hectares and the MGB for areas more than five hectares. Section 1 of EO 224 mandates that permit issuance shall be governed by Chapter 8 of the Mining Act, thus respecting the respective authorities.
2. EO 224 does not contravene the Mining Act or its Implementing Rules and Regulations regarding tax collection. Section 4 of EO 224 authorizes the Task Force to oversee the collection of applicable local taxes and fees and to ensure they are duly paid and remitted as required by the LGC. This is an exercise of supervision, not control, over the local government’s collection process.
3. EO 224 does not violate the fiscal autonomy of local governments. The authority to levy quarry fees and taxes and the entitlement to the revenue remain with the local government units. EO 224 merely ensures payment and remittance.
EO 224 is a valid exercise of the President’s ordinance-making power to ensure laws are faithfully executed, safeguarding the interests of both local and national governments.