PLOLGT Vol. I

PHYSICAL DESCRIPTION

Size: 6” x 9”
No. of pages: 468
Paper: 60 lbs. bookpaper
Binding: Perfect Binding
Cover: Foldcote calliper 15, Softbound
Price: Php800.00 or US$ 17.00

Available at: National Book Store, Fully Booked, Popular Bookstore, and in e-book at Buqo.

TABLE OF CONTENTS

INTRODUCTION 1

HISTORICAL BACKGROUND 5

LOCAL TAXATION
AND FISCAL MATTERS

TITLE ONE

LOCAL GOVERNMENT TAXATION

CHAPTER I

GENERAL PROVISIONS

SECTION 128. Scope 11
SECTION 129. Power to Create Sources of Revenue 18
SECTION 130. Fundamental Principles 19
SECTION 131. Definition of Terms 31
SECTION 132. Local Taxing Authority 38
SECTION 133. Common Limitations on the Taxing Powers
of Local Government Units 41

CHAPTER II

SPECIFIC PROVISIONS ON THE TAXING AND OTHER REVENUE-RAISING POWERS
OF LOCAL GOVERNMENT UNITS

Article One – Provinces
SECTION 134. Scope of Taxing Powers. 71
SECTION 135. Tax on Transfer of Real Property Ownership 75
SECTION 136. Tax on Business of Printing and Publication 81
SECTION 137. Franchise Tax 83
SECTION 138. Tax on Sand, Gravel and other Quarry Resources 94
SECTION 139. Professional Tax 102
SECTION 140. Amusement Tax 106
SECTION 141.  Annual Fixed Tax For Every Delivery Truck Or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products 117

Article Two – Municipalities
SECTION 142. Scope of Taxing Powers 120
SECTION 143. Tax on Business 122
SECTION 144. Rates of Tax within the Metropolitan Manila Area 176
SECTION 145. Retirement of Business 178
SECTION 146. Payment of Business Taxes 181
SECTION 147. Fees and Charges 186
SECTION 148. Fees for Sealing and Licensing of Weights and Measures 214
SECTION 149 Fishery Rentals, Fees and Charges 223
SECTION 150. Situs of the Tax 234

Article Three – Cities
SECTION 151. Scope of Taxing Powers 248

Article Four – Barangays
SECTION 152. Scope of Taxing Powers 252

Article Five – Common Revenue-Raising Powers
SECTION 153. Service Fees and Charges 270
SECTION 154. Public Utility Charges 281
SECTION 155. Toll Fees or Charges 285

Article Six – Community Tax
SECTION 156. Community Tax 305
SECTION 157. Individuals Liable to Community Tax 308
SECTION 158. Juridical Persons Liable to Community Tax 311
SECTION 159. Exemptions 312
SECTION 160. Place of Payment 312
SECTION 161. Time for Payment; Penalties for Delinquency 314
SECTION 162. Community Tax Certificate 316
SECTION 163. Presentation of Community Tax Certificate on Certain Occasions 316
SECTION 164. Printing of Community Tax Certificates and Distribution of Proceeds 317

CHAPTER III

COLLECTION OF TAXES

SECTION 165. Tax Period and Manner of Payment 322
SECTION 166. Accrual of Tax 322
SECTION 167. Time of Payment 323
SECTION 168. Surcharges and Penalties on Unpaid Taxes, Fees and Charges 325
SECTION 169. Interests on Other Unpaid Revenues 327
SECTION 170. Collection of Local Revenues by Treasurer 328
SECTION 171. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer 354

CHAPTER IV

CIVIL REMEDIES FOR COLLECTION OF REVENUES

SECTION 172. Application of Chapter 371
SECTION 173. Local Government’s Lien 371
SECTION 174. Civil Remedies 372
SECTION 175. Distraint of Personal Property 376
SECTION 176. Levy on Real Property 380
SECTION 177. Penalty for Failure to Issue and Execute Warrant 381
SECTION 178. Advertisement and Sale 383
SECTION 179. Redemption of Property Sold 385
SECTION 180. Final Deed of Purchase 386
SECTION 181. Purchases of Property by the Local Government Units for Want of Bidder 386
SECTION 182. Resale of Real Estate Taken for Taxes, Fees or Charges 388
SECTION 183. Collection of Delinquent Taxes, Fees, Charges Or other Revenues through Judicial Action 388
SECTION 184. Further Distraint or Levy 389
SECTION 185. Personal Property Exempt from Distraint or Levy 389

CHAPTER V

MISCELLANEOUS PROVISIONS

SECTION 186. Power to Levy other Taxes, Fees or Charges 374
SECTION 187. Procedure for Approval and Effectivity of Tax Ordinances and Revenue Measures; Mandatory Public Hearing 375
SECTION 188. Publication of Tax Ordinances and Revenue Measures 384
SECTION 189. Furnishing of Copies of Tax Ordinances and Other Revenue Measures 402
SECTION 190. Attempt to Enforce Void or Suspended Tax Ordinances and Revenue Measures 403
SECTION 191. Authority of Local Government Units to Adjust Rates of Tax Ordinances 404
SECTION 192. Authority to Grant Tax Exemption Privileges 405
SECTION 193. Withdrawal of Tax Exemption Privileges 410

SPECIAL FEATURE:

TAXPAYER’S RIGHTS 417

CHAPTER VI

TAXPAYER’S REMEDIES

SECTION 194. Periods of Assessment and Collection 432
SECTION 195. Protest of Assessment 435
SECTION 196. Claim for Refund of Tax Credit 438

INDEX 441