Introduction

The regulation of business and activities, as well as the delivery of services to the people, through local governments, entail costs to the government and equity requires person/s benefitting from the services to share the cost of providing such services.

The determination of the amount of the fees and charges shall be finding the balance between recovering the cost of services rendered and the ease of doing business. However, any revision of fees and charges need to be coordinated with the stakeholders to ensure that the rates are just and reasonable and to minimize, if not avoid, unintended impacts on established priorities and the general public.

In order to help local government units (LGUs) build strong enabling environment for good local governance and serve our constituents fairly, particularly the business sector, we enjoin all LGUs to review, adjust, and/or revise their local revenue ordinances in accordance with the rationalized procedure for setting fees and charges.