The time is ripe in order to take to task the so called “Sagip Kalikasan Task Force” of the Camarines Sur provincial government. Found in several strategic areas of the region’s premier province are checkpoints. In the first district, the task force has its checkpoint at Del Gallego. In the second district two checkpoints have so far been spotted—one at Paolbo, Calabanga and the other right in front of CSSAC San Jose, Pili. In the third district the checkpoint is situated at San Jos town. We have yet to personally see the checkpoint in the fourth district.

A closer look at the signs justifying the existence of the checkpoints shows that the same is based on Ordinance No.30, series of 1992, otherwise known as “An ordinance enacting the provincial tax code of 1992 of the province of Camarines Sur.” A perusal of the 21-page document, however, reveals that the creation of the Sagip Kalikasan Task Force does find any space in the said ordinance. Rightly so because by its very title, Ordinance No. 30 is based on the inherent power of the state of taxation. It is not intended to empower the provincial government to exercise another inherent power of the state—police power, or the power to regulate.

What apparently authorizes the task force is Ordinance No. 24, series of 1994, “an ordinance requiring transporters of forest, mineral and aquatic products to bring the necessary documents during the transport of said product within the province and providing penalty therefore.” Just the same, however, even in this ordinance there is no mention about the creation of Sagip Kalikasan Task Force.
Apparently, this task force has been created by means of an executive edict, which if true, is not only doubtful, but also confusing and deceiving. This is so, in the light of the existence of Ordinance No. 2, series of 1994, “an ordinance creating task force kalikasan to enforce fishery and forestry laws to be headed by Vice Governor Crisanto S. Rances and Resolution No. 22, series of 1994, which has the same caption.

These provincial legislations have not yet been repealed and/or amended. Such being the case, they are still in full force and effect, although obviously defective in some aspects. In the first place, why should the ordinance and resolution make an specific mention of a person to head the task force? It would have been better had the office only of the vice governor been the one mentioned , instead of making an specific reference to Rances. As a consequence, a question is raised—is incumbent Vice Governor Salvio Fortuno the current head of the task force, or not? The composition of the task force is also very complicated—which mandates the inclusion of representatives of the PNP provincial command, Philippine Maritime Command, Bureau of Fisheries and Aquatic Resources, DENR, Department of Justice and/or Provincial Prosecutor’s Office, Philippine Navy , Philippine Coast Guard and Philippine Army. Whew! Inorubos na.

Precisely perhaps because of this very complicated and large composition, Governor LRay Villafuerte thought of forming the Sagip Kalikasan Task Force. The end, however, does not justify the means. An ordinance or resolution cannot be amended or repealed by an executive order.

Indeed, what is really the legal basis for the mounting of these “Sagip” checkpoints? Ordinance No. 30 series of 1994, which is a tax ordinance, Ordinance No. 24 series of 1994 ,or Ordinance No. 2 series of 1992?

A categorical answer must be given. Otherwise, there will be confusion, if not deception, as to the issue on which state power is being used by the province. Note that tax collection is the responsibility of the treasury arm, which does not have the power to regulate.

A case in point is the practice of some task force members who stop vans or trucks once they are crossing the checkpoint. The drivers are required to show documents in compliance with Ordinance No. 24, which is a valid exercise of police power (although somewhat off tangent, given that even the PNP has been ordered to dismantle its checkpoints.) There are instances when although the documents referring to the transport of forest, mineral and aquatic products have already been presented, vehicles are still being held, , citing as ground thereof, non compliance with Section 21, Article VII of Ordinance No. 30, which provides for an “ annual fixed tax for every delivery truck or van of manufacturers or producers, wholesalers of, dealers or retailers in certain products.”

The same section imposes a fixed tax of Php500 for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers IN THE DELIVERY OR DISTRIBUTION OF DISTILLED SPIRTIS, FERMENTED LIQUORS, SOFT DRINKS, CIGARS AND CIGARETES AND OTHER PRODUCTS DELIVERING OR DISTRIBUTING THEIR PRODUCTS TO SALES OUTLETS, OR SELLING TO CONSUMERS, WHETHER DIRECTLY OR INDIRECTLY, within the province.”(emphasis ours).

Now, here is where the confusion or deception lies. Clearly, this imposition is a form of tax. Why then should its enforcement be delegated to the Sagip Kalikasan Task Force, whose role, we believe, is to save the environment, and therefore proceeds from the power to regulate?

In many instances, bright ideas get twisted during the enforcement phase. They become entwined when entrusted to the uninitiated.