DOF Department Circular No. 001.2019
Guidelines on the Grant of Relief on Surcharges and Interests on Tax on Transfer of Real Property Ownership in Support of the Estate Tax Amnesty Program
DOF Local Finance Circular No. 01-2019
Guidelines on the Imposition and Collection of Local Taxes, Fees and Charges on Professionals
Local Finance Circular No.01-2014
Guidelines for the Issuance and Validity of Certificates of Maximum Borrowing Debt Service Capacity of Provinces, Cities and Municipalities Affected by the Typhoon Yolanda
Local Finance Circular No. 1-2013
Local Finance Circular No. 1-2013 January 18, 2013 Subject: Prescribing guidelines governing the power of municipalities and cities to impose business tax, fees and charges on tollway operators/concessionaires pursuant to section 143(e), republic act no. 7160, otherwise known as the local government code of 1991,and its implementing rules and regulations.
This Circular is meant to clarify, first , certain provisions in JLTAR No. 1-88 on the treatment, for real estate tax purposes, of machinery that is not permanently attached to real estate and, second, machinery and equipment of non-stock non-profit educational institutions.
Certification of Borrowing and Debt Service Capacities of Provinces, Cities and Municipalities.
Duties and Functions of Local Assessors in the Reclassification of Lands from “Agricultural” to “Non-agricultural” Uses
Guidelines for the implementation of Sections 7, 20 and 43 of R.A. No. 7279 otherwise known as the Urban Development and Housing Act of 1992; and to supplement Local Finance Circular No. 3-92 dated September 11, 1992.
Assignment of Provincial Index Numbers to the Provinces of Aurora, Guimaras, Biliran and Sarangani.
Inclusion of Social Security System (SSS) Registration as an Additional Requirement in the Issuance of a Business License or Permit.
Prescribing Guidelines Governing the Power of Cities and Municipalities to Impose Business Tax on Construction Contractors Pursuant to Section 143(e), Republic Act No. 7160, Otherwise known as the Local Government Code of 19991, and its Implementing Rules and Regulations.
Proper Custody and Issuance of Community Tax Certificate Blank Forms.
Issuance of Professional Tax Receipts (PTR) to Registered Professionals under the Supervision of the Professional Regulations Commission.
Transfer by the Local Treasurer of Cashiers Cashbook to the Local Accountant.
Prescribing the Formation of the “Warrant of Levy” and “Notice of Levy” to be Used in the Proper Implementation of Section 258 of R.A. 7160, otherwise known as the Local Government Code of 1991, as Implemented under Article 349 of its Implementing Rules and Regulations (IRR).
Recommendees of Local Chief Executives for the Positions of Provincial/City/Municipal Treasurers and Their Assistants Pursuant to Sections 470 (A) and 471 (A) of the Local Government Code.
Guidelines on the Issuance of Statement of Tax Delinquencies for Lands Covered by the Comprehensive Agrarian Reform Program (CARP).
Prescribing the Guidelines Governing the Powers of Cities, Municipalities and Barangays to Impose the Business Tax on Retailers Pursuant to Secs. 143(D) and 152(A) of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, and its Implementing Rules and Regulations (IRR).
Pursuant to Sections 143 (f) and 151 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 (LGC), municipalities and cities may impose a tax on businesses, which may include financing companies.
Pursuant to Sections 143 (f) and 151 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 (LGC), as implemented by Article 232 (f) of the IRR municipalities and cities may impose business tax on banks and other financial institutions which may include insurance companies.
Pursuant to Sections 143 (f) and 151 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 (LGC), as implemented by Article 232 (f) and 237 of the IRR municipalities and cities may impose tax on businesses, including banks and banking institutions.
Local Finance Circular No. 3-92
Date: 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 Development and Housing Act of 1992.