Local Finance Circular No. 2-09 August 20, 2009 Prescribing the guidelines governing the power of provinces, cities and municipalities to impose Local Taxes , Fees and Charges on Mining Companies pursuant to the pertinent provisions of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 and its Implementing Rules and Regulations […]
Local Finance Circular No. 1-07 June 28, 2007 Prescribing the guidelines governing the powers of local government units to impose taxes, fees, and charges on Electric Cooperatives (ECs) Registered, Supervised and Controlled by the National Electrification Administration (NEA) Download Here
Local Finance Circular No. 1-07 June 28, 2007 Prescribing the guidelines governing the powers of local government units to impose taxes, fees and charges on Electric Cooperatives (EC’s) registered , supervised and controlled by the National Electrification Administration (NEA). Download Here
Local Finance Circular No. 2-07 February 26, 2007 Amending Section 2 and 5 of Local Finance Circular No. 1-93 dated June 16,1993 prescribing the guidelines governing the power of municipalities and cities to impose a Business Tax on Banks and other Banking Institutions pursuant to Sections 143 (f), 150 and 151 of Republic Act No. […]
Local Finance Circular No. 1-05 December 8, 2005 Prescribing the guidelines governing the powers of Local Government Units to impose taxes, Fees, and Charges on Petroleum Products and new entrants in the oil industry pursuant to Republic Act No. 7160 otherwise known as the Local Government Code of 1991 Download Here
Local Finance Circular No. 2-02 July 30, 2002 Circular urging the Department of Finance and the Department of Agrarian Reform to resolve alleged efforts of some local treasurers to collect from farmer beneficiaries realty tax deficiencies incurred by landowners prior to the re-distribution of lands under the Agrarian Reform Program Download Here
Local Finance Circular No. 2-02 July 30, 2002 Directing Local Treasurers not to refuse payment of real property taxes tendered by farmer beneficiaries of the Agrarian Reform Program. Download Here
Local Finance Circular No. 5-93 October 22, 1993 Prescribing the guidelines governing the powers of cities and municipalities to impose Business Tax on BOI-Registered Enterprises pursuant to Section 133 (g) of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 (LGC) , and its Implementing Rules and Regulations ( IRR) . […]
Local Finance Circular No. 4-93 July 30, 1993 Prescribing the guidelines governing the powers of cities and municipalities to impose Business Tax on Exporters pursuant to Section 143 (c) of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, and its Implementing Rules and Regulations. Download Here
Local Finance Circular No. 3-92 September 11, 1992 Guidelines for equitable land valuation for socialized housing pursuant to Section 13 of R.A. No. 7279, entitled ” An Act to Provide for a Comprehensive and Continuing Urban Development and Housing Program, Establish the Mechanism for its Implementation and for other Purposes,” otherwise known as the Urban […]
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