ISSUANCE OF OPINIONS / RULINGS ON QUERIES ON LOCAL TAXATION, LOCAL TREASURY OPERATIONS AND REAL PROPERTY APPRAISAL AND ASSESSMENT AND OTHER LOCAL FINANCE RELATED QUERIES / COMMUNICATION

In support to LGU Finance Operations, the Bureau of Local Government Finance thru the Local Tax Policy Research and Review Division (LTPD) issues opinions / rulings on queries concerning provisions of the Local Tax Code or local tax ordinances.

The procedure below defines the steps to be undertaken in the issuance of opinions / rulings, clarification and replies to queries / issues concerning provisions of the Local Tax Code or local tax ordinances, from the time the queries or other forms of communication are received to the time the responses are recorded.

Availability of Service: Monday to Friday from 8:00AM to 5:00 PM except on holidays.

Clientele         : Local Government Units, Corporations Taxpayers

How to Avail of the Service:
STEP Customer / Client Service Provider (Offices / Units of BLGF) Duration of Activity (Under Normal Circumstances) Division / Person In-Charge Fees Form / Document
1 Customer / Client submits query or communication to BLGF Records Unit   10 minutes Client   Letter
2   Records incoming communication 10 minutes Records Officer None Logbook
3   Routes communication / letter to concerned division / unit 20 minutes Records Officer None Logbook
4   Receives the letter / communication and affix initials / signature in the logbook 5 minutes Concerned Staff / Action Officer (Depending on the type of query) None Logbook / Letter
5   Studies and takes action (Prepares draft of response and submits to Division Chief concerned for review)

  • If response need further research
 15 working days

15 to 1 month

 Action Officer None Draft Letter
6   Reviews of renders comment on the draft response 3 to 5 working days Division Chief None Draft Letter with comments / corrections
7   Finalize draft response for signature of concerned BLGF Officials 1 day Action Officer None Final Draft Letter
8   Records in logbook and releases final draft letter to Offices of signatories 20 minutes Action Officer None Final Draft Letter
9   Reviews and renders comment on the final draft letter

  • In case of corrections / comments, the letter or communication is returned to concerned division for re-typing and initials of concerned division chief
  • In case there are no corrections / comments, the Service / Office Director affixes his / her initials
 2 days Service / Office Director None Final Draft Letter with comments / corrections

Final Draft letter with initials of Office / Service Director affixed
10   Reviews and renders comment on the final draft letter

  • In case of corrections / comments, the letter or communication is returned to concerned division for re-typing and initials of concerned division chief
  • In case there are no corrections / comments, the Service / Office Director affixes his / her initials
 2 days Deputy Executive Director for Operations / Administration None Final Draft Letter with comments / corrections

Final Draft with initials of concerned Deputy Executive Director affixed
11   Reviews and renders comment on the final draft letter

  • In case of corrections / comments, the letter or communication is returned to concerned division for re-typing and initials of concerned division chief
  • In case there are no corrections / comments, the Service / Office Director affixes his / her initials
 2 days Executive Director None Final Draft Letter with comments / corrections

Final Draft letter with signature of Executive Director affixed
12   Releases signed letter / communication 30 minutes Records Officer None Signed Letter
13   Files copy and maintains records   Records Officer None  
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