The authority of the BFP in the assessment and collection of the Fire Code Revenues is clearly granted in Section 13 and Section 13-A of RA 9514, otherwise known as the "Fire Code of the Philippines of 2008', to wit:
"Section 13. Collection of Taxes, Fees, and Fines. - All taxes, fees, and fines provided in this code shall be collected by the BFP: Provided, that 20% of all such collections shall be set aside and retained for use by the city or municipal government concerned, which shall appropriate the same exclusively for the use of the construction and repair of fire station, including the construction and repair of fire station; Provided, further, that the remaining 80% shall be remitted to the National Treasury under a trust fund assigned for the modernization of the BFP.
Section 13-A. Assessment of Fire Code Taxes, Fees, and Fines. - The assessment of fire code taxes, fees, and fines is vested upon the BFP. The BFP shall subject to the approval of the DILG, prescribed the procedural rules for such purpose."
The Fire Safety Inspection Fee is among the Fire Code Revenues, which the BFP is authorized to collect as a prerequisite to the grants of permits/licenses by the local government.
Section 12.0.02 (A)(6) of IIR of RA 9514states, to wit:
"6. Fier Safety Inspection Fee. Fee charged for the conduct of Fire Safety Inspection equivalent to 10% of all fees charged by the Building Official or by the Local Government of by other government agencies concerned in the granting of pertinent permits or licenses."
Based on the foregoing, all concerned government officials within their respective jurisdictions are hereby directed to abide by the Rules and Regulations on the authority of the BFP to assess and collect the necessary Fire Safety Inspection Fees, required to be paid by the applicants prior to the issuance of their Business Permits.
All collections are to be turned over by the City Fire Marshal/ Municipal Fire Marshal to the National Treasury under the trust fund assigned to the BFP.
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