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.
DOF-Joint Memorandum Circular (JMC) No.2019-01
GUIDELINES FOR THE REVIEW, ADJUSTMENT, SETTING AND/OR ADOPTION OF REASONABLE REGULATORY FEES AND CHARGES OF LOCAL GOVERNMENT UNITS
Memorandum Circular No. 020.2019
Local Fees and Charges (LFC) Toolkit on the Review, Setting, and/or Adoption of Reasonable Local Fees and Charges
List of Data Required for the LFC Toolkit
This provides the necessary data to be acquired by the local government office in order to accomplish the LFC Toolkit.
Local Fees and Charges (LFC) Toolkit
The LFC Toolkit is an excel-based template which contains the step-by-step procedure for setting reasonable rates of fees and charges based on a cost-accounting framework