June 27, 2016: Query by the City Treasurer of Lipa City Batangas on the payment of garbage fee, sanitary fee and annual inspection fee

Garbage Fee, Sanitary Fee and Annual Inspection Fee Query by the City Treasurer of Lipa City Batangas  on the possibility of exempting the lessor from the payment of garbage fee, sanitary fee and annual inspection fee which is likewise being paid by the lessee. Download Here


April 8, 2016: Letter-request for opinion on LBP Service Corporations liability to pay business tax and other regulatory fees and its obligation to secure a permit to operate

Are business establishments awarded with a contract in a place separate and distinct from where its principal office is located is still required to obtain a business permit and to pay regulatory fees in the place stated in the contract in order to execute its functions despite the fact that it allegedly maintains no office […]


March 15, 2016: Taxability of Medical Mission Group Hospital Services Cooperative

Taxability of properties owned by a cooperative which is being leased by a taxable entity Query on the taxability of the portion of property owned by the Medical Mission Group Hospital Services Cooperative (MMGHSC) an exempt entity by virtue of the Cooperative Code of 2008 which is being leased by Clarahil Trading a Taxable entity. […]


March 5, 2016: Issue of professionals operating and/or maintaining clinics or offices incidental to the practice of their profession

Exemption from Business Permit of persons engaged in the practice of profession Clarification as to the conflicting opinions issued by the Department of Finance (DOF) and the Bureau of Local Government Finance (BLGF) concerning professionals maintaining clinics/office incidental to the practice of their profession. Download Here


February 29, 2016: Request for Opinion on the requirements to apply for Business License for work performed on an LGU where the company has no physical presence.

Required to apply for Business Permit Request for a Ruling or an Opinion on the requirements of a business client to apply for Business Tax for work performed by Personnel of Manpower Outsourcing Services, Inc. (MOSI) in Tanauan City where the company has no physical presence. Download Here.


February 19, 2016 : Request for opinion, Bauko Mountain Province, on whether the municipality of Bauko is entitled to the payment of Business Tax from HEDCOR.

Payment of Business Tax, HEDCOR Sabangan Hydro Power Plant Request of Municipal Mayor Abraham B. Akilit of Bauko , Mountain Province for an opinion on whether the Municipality of Bauko is entitled to the payment of Business Taxes or whatever taxes/fees from HEDCOR Sabangan Hydro Power Plant. Download Here


February 18, 2016: Request for comment/recommendation/legal opinion of Malaybalay City Bukidnon on the power of LGU’s to collect Buss. Tax.

Power of LGU’s to collect Local Business Tax Request for comment/recommendation/legal opinion by the Office of the Sangguniang Panlalawigan of Malaybalay City, Bukidnon as represented by Atty. Apollo A. Maguale, Secretary to the Sanggunian, on the power of LGU’s to collect Business Taxes and the limitations of authority to adjust tax rates pursuant to the […]


February 11, 2016: Review on the assessment made by the Office of the Municipal Treasurer Solano, Nueva Vizcaya, against Luzviminda Landholdings Inc.

Assessment for Local Business Tax Request for review and Appropriate action on the Assessment for Local Business Tax and Regulatory Fees against Luzviminda Landholdings, Inc. issued by the office of the Municipal Treasurer of Solano, Nueva Vizcaya. Download Here