Review of Barangay Ordinances.
Section 92
SEC. 92. Review of Barangay Ordinances.— (1) Within ten days after its enactment, the sangguniang barangay shall furnish copies of the ordinance to the sangguniang panlungsod or sangguniang bayan, as the case may be, which shall have the power to review said ordinance to determine whether it is consistent with law or city or municipal ordinances. (2) If the sangguniang panlungsod or sangguniang bayan, as the case may be, does not take action on the ordinance within thirty days after its submission, it shall be presumed consistent with law, and city or municipal ordinances. (3) If within thirty days the sangguniang panlungsod or sangguniang bayan, as the case may be, finds the ordinance inconsistent with law or city or municipal ordinances, the sanggunian concerned shall return it to the sangguniang barangay for adjustment, amendment, or modification, in which case the effectivity of the ordinance is suspended. (4) In case the sangguniang barangay disagrees with the decision of the sangguniang panlungsod or the sangguniang bayan, as the case may be, the dispute shall be referred, in the case of municipalities, to the provincial fiscal, and in the case of cities, to the city fiscal for final action. (5) The Minister of Finance shall have authority to suspend the effectivity of any tax ordinance within one hundred twenty days after its passage, if in his opinion the tax or fee therein levied or imposed is unjust, excessive, oppressive, confiscatory or contrary to law. In such event, the sangguniang barangay may contest the decision of the Minister in the appropriate court. Until the decision of the Minister of Finance is set aside by final judgment, the effectivity of the tax ordinance shall remain suspended. (6) The Minister of Natural Resources shall have authority to suspend the effectivity of ordinances pertaining to fishing or fisheries promulgated by the sangguniang barangay within one hundred twenty days after its passage, upon due notice to the sanggunian concerned. In such event, the sangguniang barangay may contest the decision of the Minister of Natural Resources in the appropriate court. Until the decision of the Minister of Natural Resources is set aside by final judgment, the effectivity of the ordinance shall remain suspended.