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. 7160, otherwise known as the Local Government Code of 1991, and it Implementing Rules and Regulations (IRR)
