Updates On Treasury Policy and Legal Opinions

Republic of the Philippines
D E PA RT M E NT OF F I NA N C E
BUREAU OF LOCAL GOVERNMENT FINANCE
Regional Office No.VI
CY 2021 2nd QUARTER REGIONAL CONFERENCE

WITH THE PROVINCIAL/CITY/MUNICIPAL TREASURERS
AND ASSESSORS IN REGION VI
JUNE 8 – 9, 2021 | via Zoom

D EPA RTM EN T OF F IN ANC E
BUREAU O F L O C A L G O V E R N M E N T F I N A N C E
Regional Office No. VI
LEGAL SERVICE UPDATES
CY 2021 2nd QUARTER REGIONAL CONFERENCE WITH THE PROVINCIAL/CITY/MUNICIPAL TREASURERS AND ASSESSORS IN REGION VI
ISSUANCES
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B u re a u2ndo fQUARTER
2021 L o c a l GREGIONAL
o v e r n m eCONFERENCE
n t F i n a n c e WITH
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g i o PROVINCIAL/CITY/MUNICIPAL
n a l O f f i c e V I | L e g a l S eTREASURERS
rvice AND ASSESSORS IN REGION VI
BLGF Memorandum dated July 02, 2020
DOJ OPINION NO. 17, S. 2020

AUTHORITY OF LOCAL TREASURERS TO ASSESS, COLLECT
AND AUDIT LOCAL TAXES, FEES AND CHARGES
CY 2021 2nd QUARTER REGIONAL CONFERENCE WITH THE PROVINCIAL/CITY/MUNICIPAL TREASURERS AND ASSESSORS IN REGION VI
“xxx, the local treasurer is granted the power to assess
(Section 171), collect (Section 170) and audit (Section 195) the
payment of local taxes, fees, and charges, including local
business taxes. To rule that the local treasurer does not have the power to assess
local taxes, fees and charges, only to collect and audit their payment , would render
nugatory Section 171 which clearly and expressly authorized the local treasurer to
examine the books of accounts and pertinent records of any person, partnership,
corporation, or association subject to local taxes, fees and charges, once for every tax
period, in order to assess and collect the correct amount of the tax, fee, or charge.
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f L o c a l REGIONAL
G o v e r n mCONFERENCE
e n t F i n a n c eWITH
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g i oPROVINCIAL/CITY/MUNICIPAL
n a l O f f i c e V I | L e g a l S TREASURERS
ervice AND ASSESSORS IN REGION VI
With respect to the issuance of business licenses and permits, Sections
444 (b) (3) (iv) and 455 (b) (3) (iv) of the LGC are clear that it is the mayor
who shall issue the same. This is understandable since these licenses
and permits are signed by the mayors or their designated
representatives. However, the assessment and collection of the
business taxes, charges and fees, relating to the issuance of
these licenses and permits, pertain to the local treasurer by
express provision of Section 170 and of the LGC.
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With this, it can be said therefore that the power to assess and the
power to audit the payment of local taxes, fees and charges are powers
that remain unquestionable and are taken as a matter of fact before the
courts
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In sum, it is our (DOJ) opinion that the Offices of the City or Municipal
Treasurer have the power and authority to assess, collect and audit
the payment of local taxes, fees, and charges, including local
business taxes, as provided in Sections 170, 171, and 195 of the LGC, while
the powers of the Offices of the City or Municipal Mayor under Sections 444 (b)
(3) (iv) and 455 (b) (3) (iii) and (iv) of the LGC pertain only to generally overseeing
that all taxes and other revenues of the city or municipality are collected and
the issuance of business permits and licenses after payment of the required
local taxes, fees, and charges to the Offices of the City or Municipal Treasurer.
xxx.”
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JOINT MEMORANDUM NO. 2021-01:
Omnibus Guidelines on the Suspension of LGU
Imposition and Collection of Illegal Fees and Taxes
Relative to the Transport of Goods and Products
| B u re a u o f L o c a l G o v e r n m e n t F i n a n c e | R e g i o n a l O f f i c e V I | L e g a l S e r v i c e
5.0 ROLES AND RESPONSIBILITES OF IMPLEMENTING AGENCIES
5.3 DEPARTMENT OF FINANCE – BUREAU OF LOCAL GOVERNMENT FINANCE (DOF- BLGF)
5.3.1 The DOF-BLGF shall disseminate this JMC through its Regional Offices
all Provincial, City, and Municipal Treasurers, and other concerned
their respective jurisdictions for their information and guidance.
5.3.2 Monitor compliance of the local treasurers during the conduct of local
treasury evaluations; and
5.3.3 In coordination with DILG-BLGD, provide technical assistance to LGUs

in the updating and/or amending of their local revenue code pursuant
to DILG-DOF MC No. 20212-01
1. 0 BACKGROUND
1.1 DILG Memorandum Circular (MC) No. 2018-133 or the Omnibus Guidelines on the
Suspension of LGU Imposition and Collection of Illegal Fess and Taxes Relative to the
transport of Goods and Products has been issued to provide concerned stakeholders with a
set of guidelines relating to previous issuances on the said issue and reiterate the
provision stated therein. However, the DILG is continuously receiving complaints
in some LGUs who impose fees, taxes, and other charges on the
transportation of goods and products carried into or out of, or passing
through the territorial jurisdiction of these LGUs in the guise of sticker fee,
discharging fee, delivery fee, market fee, toll fee and/or mayor’s fee, among
others
1.2 Section 133 of the Local Government Code (LGC) of 1991
provides the common limitations on the taxing powers of the local
government units (LGUs), which include various fees, taxes, and
other charges on transporting goods carried into or out, or
passing through, their respective territorial jurisdictions
D O F | B u re a u o f L o c a l G ove rn m e n t F i n a n c e | Re g i o n a l O f f i c e V I | L e g a l S e r v i c e
1.4 Section 5 of Republic Act (RA) No. 11032 or the Ease of Doing
Business and Efficient Government Service Delivery Act of 2018
mandates all offices and agencies which provide government
services and implement regulations to undergo regulatory impact
assessment to establish if the proposed regulation they seek to
implement does not add undue regulatory burden and cost to these
agencies ad the applicants or requesting parties
1.5 Section 1 of Administrative Order No. 23, series of 2020
directs all offices and agencies covered by RA No. 9485, as
amended by RA No. 11032, to eliminate overregulation in
government processes.
4.2 All policies, issuances, ordinance, or resolutions inconsistent with
this JMC shall be subject to repeal or amendment consistent with DILG-
ARTA Joint Memorandum Circular 2019-01 dated December 11, 2019,
entitled “Guidelines on the Regulatory Reform for LGUs in Pursuant to the
Ease of Doing Business and Efficient Governmetn Service Delivery Act of
2018.
4.3 All existing ordinances of LGUs imposing pass-through fees
on goods, as well as those which provide for imposition of taxes,
fees, and charges in any form on transported goods and products,
shall undergo Regulatory Impact Assessment (RIA) pursuant to
Section 5, RA No. 11032.
4.3 All existing ordinances of LGUs imposing pass-through fees
on goods, as well as those which provide for imposition of taxes,
fees, and charges in any form on transported goods and products,
shall undergo Regulatory Impact Assessment (RIA) pursuant to
Section 5, RA No. 11032.
4.4 Further, local government units are directly to strictly
observe DILG MC No. 2008-112, s. 2008, particularly on the
exemption from truck ban, to wit:
“ Exemptions on the Truck B an:
Trucks and delivery vans carrying rice and other
perishable item s such as fish, vegetables, dairy
and poultry products and frozen meat products,
animal feeds, and export goods; xxxx”
JOINT MEMORANDUM CIRCULAR (JMC) NO.2019-01

17 May 2019
GUIDELINES FOR THE REVIEW, ADJUSTMENT, SETTING AND/OR ADOPTION OF
REASONABLE REGULATORY FEES AND CHARGES OF LOCAL GOVERNMENT UNITS
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COST RECOVERY PRINCIPLES
“IT IS IMPORTANT THAT AUTHORITIES ARE CLEAR ABOUT

WHERE THE USE OF COST RECOVERY IS JUSTIFIED AND CAN
SHOW THAT ALL NECESSARY EFFORTS ARE BEING MADE TO
ENSURE THAT FEES AND CHARGES ARE APPLIED EFFICIENTLY
AND EFFECTIVELY.” – INSTITUTE OF PUBLIC ADMINISTRATION
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1. 0 BACKGROUND
1.1 The regulation of business and activities as well as the delivery of services to the
people, through local government entail costs to the government, and equity requires that
person/s benefitting from the services to share the cost of providing such services
1.2 If the primary purpose of the imposition is generation of revenue and that regulation
is merely incidental, the imposition is a “tax”, but if regulation is the primary purpose and
the fact that revenue is incidentally obtained does not make the imposition a tax, but
merely a “fee”
1.3 However, the determination of the amount of the fees and charges shall be finding
the balance between recovering the cost of services rendered and ease of doing business.
But any revision of fees and charges need to be coordinated with 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.
1.4 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 the LGUs to review, adjust, and/or revise their local revenue ordinances in
accordance with the rationalized procedure for setting fees and charges
2. 0 PURPOSE
1.1 The Joint Memorandum Circular (JMC) is being issued for the guidance of LGUs to
ensure uniform procedure in setting reasonable fees and charges as provided for by the
provisions of RA 7160 xxx and in order to set balance between recovering the cost of
services and ease of doing business in compliance with RA No.11032, otherwise known as
the Ease of Doing Business and Efficient Government Service Delivery (EOGB EGSB) Act of
2018
3.0 LEGAL COMPLIANCE
3.1 RA No. 7160: Local Government Code of 1991 3.1.8 Section 187
3.1.1 Sections 134, 142, 151 and 152 3.1.9 Section 56 and 57
3.1.2 Section 147 3.1.10 Section 56 (d)
3.1.3 Section 153 3.1.11 Section 188
3.1.4 Section 130 RA No. 11032: Ease of Doing
3.1.5 Section 132 Business and Efficient Government
3.1.6 Section 144 (3)(iv) and 465 (3) (iv) Service Delivery (EODB EGSD) Act of
3.1.7 Section 55 (c) 2018
4. 0 SCOPE/COVERAGE
4.1 This Joint Memorandm Circular (JMC) covers all Local Chief
Executives (LCEs), Vice-Governors, Vice-Mayors, Sangguniang
Members, Punong Barangays, Regional Directors of DILG and
the DOF – BLGF, Provincial/City/Municipal/Barangay
Treasurers and Heads of Department of Offices in
the LGU and other concerned.
5. 0 DEFINITIONS
5.1 xxx
5.3 Charges - refers to pecuniary liability, as rent or fees against a persons
or property in exchange for the use or utility of a facility or service of the
government.
5.4 Fee - refers to a charge fixed by law or ordinance for the regulation or
inspection of a business or activity.
xxx
5.5 Taxes – a monetary charge imposed by the government on persons,
entities, transactions, or property to yield public revenue.
6. 0 POLICY CONTENT AND GUIDELINES
6.1 This Joint Memorandum Circular (JMC) shall apply to all fees and
charges being imposed by LGUs rendering services to the public,
whether regulatory or service fees, the purpose of which is to recover
the cost of service rendered, except when the rate or the method for
determining the rate has already prescribed under the LGC and/or
other special laws.
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6.2 ENUMERATION OF COMMON AND ALLOWABLE FEES AND CHARGES, AMONG
OTHERS
FEES AND CHARGES PROVINCE CITIES MUNICIPALITES BRGY
1. Business permit/Mayor’s Permit Fee No Yes Yes No
2. Barangay Clearance No No No Yes
3. Permit to extract sand, grave and
Yes No No No
other quarry resources
4. Fees for Sealing and Licensing of
No Yes Yes No
Weights and Measures
5. Fishery Rentals, Fees, and Charges No Yes Yes No
6. Fees on Commercial breeding of
No No No Yes
fighting cocks, cockfighting and cockpit
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6.2 ENUMEARATION OF COMMON AND ALLOWABLE FEES AND CHARGES,
AMONG OTHERS
FEES AND CHARGES PROVINCE CITIES MUNICIPALITES BRGY
7. Fees on places of recreation which
No No No Yes
charge an admission fees
8. Fees on billboards, signboard, neon
No No No Yes
signs, and outdoor advertisements.
9. Service fees Yes Yes Yes Yes
10. Public utility charges Yes Yes Yes Yes
11. Tools fees and charges Yes Yes Yes Yes
12. Other fees and charges strictly in accordance with
Section 186 of the LGC Yes Yes Yes Yes
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6.4 CREATION OF AN OVERSIGHT COMMITTEE ON THE REVISION OF FEES AND
CHARGES
6.4.1.1 Composition
6.4.1.1.1 PROVINCE
Chairperson Local Chief Executive
Co - Chairperson Provincial Treasurer
Provincial Budget Officer

Provincial Planning and Development Coordinator
Members
Provincial Accountant
Sangguniang Secretary
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6.4.1.1 Composition
6.4.1.1.2 FOR CITIES AND MUNICIPALITIES
Chairperson Local Chief Executive
Co - Chairperson City/Municipal Treasurer
City/Municipal Officer
City/Municipal and Development Coordinator
Members City/Municipal Accountant
Sangguniang Secretary
Liga ng mga Barangay Representative
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BLGF MEMORANDUM CIRCULAR NO.001.2020

January 02, 2020
Updated Reminders in the Assessment of the Local Business Tax (LBT), Registration
and Renewal of Business Permits and Licenses, and the Imposition of Local Taxes,
Fees and Charges
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| R eTHE
PURPOSE
To provide guidance on the assessment of local taxes on the

assessment of local taxes and fees in the local governments during the
registration and renewal of business permits and licenses, among
others, the following reminders are hereby reiterated.
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A. ASSESSMENT OF LOCAL BUSINESS TAX (LBT) FOR NEWLY
STARTED BUSINESS
1. Cities and Municipalities. Newly starts business entities shall not be

subject to and/or liable to the payment of initial LBT and shall ONLY be
subject to the payment of Business Permit and other regulatory charges
2. However, for newly started business on printing and publication, and on
business enjoying a franchise, Provinces and Cities may impose a tax
based on capital investment, as prescribed by the LGU and implemented
through a duly enacted tax ordinance of the concerned LGU.
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B. ASSESSMENT OF LOCAL BUSINESS TAX (LBT) FOR RENEWAL OF BUSINESS
PERMIT
1. In the absence of audited Financial Statement, the LBT shall be based

on the Sworn declaration of gross sales or receipts by the taxpayer or
its Income Tax Returns (ITR). In case of suspected under declaration of
gross sale/receipts, the application shall be tagged by the LGU, and
the business may be subjected to the examination of books of
accounts by the local treasurer, which shall be done after the business
renewal period.
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2. If applicable, the following shall not form part of the gross sales or
receipts:
i. Receipts from the sale of real properties or realty assets,
unless one is engaged in the business of buying or selling real
estate;
ii. Determinable discounts at the time of sales, sales returns,
excise tax, and value-added tax (VAT);
iii. Passive income, i.e., interest, dividends and gains from sale of
shares and
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3. The Presumptive Income Level Assessement Approach (PILAA) may be
used in computing the local business tax ONLY if the taxpayer is unable
to provide proof of its gross sales. x x x.
4. The automatic application of an additional fixed percentage, e..g. 10%

to 15% increase, on the previous year’s gross receipts as basis for LBT
to meet target or achieve higher collection efficiency without legal shall
not be practiced.
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C. EXEMPTION FROM MAYOR’S/BUSINESS PERMIT
1. Service contractors providing temporary and outsourced services

to various clients outside of the LGU where it maintains its
principal office, branch office, and administrative offices are not
required to secure a Mayor’s/business permit thereat;
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2. A professional who paid his/her professional tax shall be exempt from the payment
of business permit fee in the operation of his/her clinic or office. However, a
professional shall still be required to secure a business permit, at no cost, from the
concerned LGU during the registration of office/clinic and renewal thereof, subject to a
duly enacted local ordinance. However, IF, upon verification, a professional is actually
engaged in any business activity that does not constitute the practice of profession,
pursuant to applicable laws governing the practice of such profession, he/she shall be
liable to pay the annual LBT to the city or municipality concerned pursuant to the
applicable rates provided under Sec143 and 146. xxx.
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D. EXEMPTION FROM LOCAL TAXES
1. Business enterprises certified by the BOI as pioneer and non-pioneer
for a period of six (6) and four (4) years, respectively, from the date of
registration.
2. Business engaged in the production, manufacturing, refining,
distribution or sale of oil, gasoline and other petroleum products;
3. All cooperatives duly registered with Cooperative Development
Authority, regardless of the amount accumulated reserves and
undivided net savings, shall be exempt from payment of local taxes and
taxes on transactions with banks and insurance companies.
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D. EXEMPTION FROM LOCAL TAXES
4. PEZA- Registered Enterprises
5. Special Economic Zones, as may be provided for by the specific law
6. Non-stock, non-profit education institutions.
E. PUBLIC LIABILITY INSURANCE – Any requirement that business

registrants must secure only such insurance from LGU-accredited
insurance companies puts undue limitations and has no legal basis. (see:
Section 193 of the Insurance Code, as amended)
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D. PENALTIES FOR DELAYED PAYMENT OF BUSINESS PERMIT FEE
Penalties for delayed payment of business permit fee shall only be imposed
after the lapse of the prescribed period that is either after the 20th day of
January or the extended period as to determined in the revenue ordinance
duly enacted by the Sangguniang concerned.
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I. SITUS OF LOCAL BUSINESS TAX ON BANKS AND OTHER BANKING
INSTITUTIONS
1. The gross receipts derived from all transactions filed with or negotiated
in the branch office shall be recorded in the said branch, particularly:
i. Transactions negotiated with and approved by the branch
manager under his own authority; or
ii. Transactions filed and negotiated in the branch but beyond
the approving authority of the branch manager, are
forwarded to the Head Office for final approval
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iii. Transactions where the stated address in the loan
application of the borrower is the city or municipality where
the Bank has a branch, in which case the head office upon
approval of the loan shall credit the transaction to the Bank
Branch.
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2. The gross receipts from transactions made by the head office,
except gross receipts recorded in the branches, shall be taxable
by the city or municipality where the said head Office is located.
3. In case there is a transfer or relocation of the head office or of
any branch to another city or municipality, the bank shall give
due to notice of such transfer to relocation to the local chief
executives of the cities of municipalities concerned within
fifteen (15) days after such transfer or relocation is effected.
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4. At the time of the annual payment of the tax due, the head
office or branch of a bank shall submit to the LGU concerned a
notarized Joint Statement of Annual Income (Schedule of Annual
Income) for the preceding calendar year, in accordance with the
prescribed form of LFC No. 2-07 which shall be signed by a
designated Officer of the Head Office and by the Branch
Manager.
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In case the existing local ordinance or revenue measurer of the LGUs are
inconsistent with the foregoing, THE LOCAL TREASURERS ARE ENJOINED TO
MAKE THE NECESSARY AND IMMEDIATE REPRESENTATIONS WITH THEIR
LOCAL CHIEF EXECUTIVES AND SANGGUNIANG CONCERENED FOR THE
AMENDMENT THEREOF, to ensure compliance with existing laws, inasmuch
as the Supreme Court has repeatedly ruled that “ ordinances passes by
virtue of the implied power found in the general welfare clause must be
reasonable, consonant with the general powers and purposes of the
corporation, and not inconsistent with the laws or policy of the State”.
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REFERENCE:
“SEC. 141. ANNUAL TAX FIXED FOR EVERY DELIVERY TRUCK OR VAN OF
MANUFACTURERS OR PRODUCERS, WHOLESALERS OF, DEALERS, IN CERTAIN PRODUCTS-
a.) The PROVINCE may levy an annual fixed tax for every truck, van, or any vehicle
used by manufacturers, producers, or retailers in the delivery and distribution of:
1. Distilled spirits
2. Fermented liquors
3. Softdrinks
4. Cigar and cigarettes
5. And other products as may be determined by the SANGGUNIANG
PANLALAWIGAN concerned in the amount not exceeding ₱500.00.
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REFERENCE:
b.) The manufacturers, producers, wholesalers, or retailers

referred to the immediate foregoing products shall be exempt
from the tax on peddlers prescribed elsewhere in this Code.
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BLGF MC NO. 019.2021

dated 11 June 2021
EXECUTIVE ORDER NO. 138

01 June 2021
FULL DEVOLUTION OF CERTAIN FUNCTIONS OF THE EXECUTIVE
BRANCH TO LOCAL GOVERNMENTS, CREATION OF A COMMITTEE ON
DEVOLUTION, AND FOR OTHER PURPOSES
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SALIENT PROVISIONS
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WHEREAS, in Mandanas et al. v. Executiue Secretary, et al. (G.R. Nos.
199802 and 208488 (Mandanas), the Supreme Court held that all
collections of national taxes, except those accruing to special purpose
funds and special allotments for the utilization and development of the
national wealth, should be included in the computation of the base of
the just share of LGUs;
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WHEREAS, considering the prospective character of the Mandanas
ruling, and in keeping with Section 284 of Republic Act (RA) No. 7160 or
the "Local Government Code of 1991," which states that the share of
LGUs in national taxes is based on the collections in the third year
preceding the current fiscal year, the adjusted national tax allocations of
LGUs shall only start in Fiscal Year 2O22;
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WHEREAS, Section 83 of the General Provisions of RA No. 11518 or the
General Appropriations Act of Fiscal Year 2021, directs heads of
departments, bureaus, offices and instrumentalities under the Executive
Branch to: (i) conduct a comprehensive review of their respective
mandates, missions, objectives and functions, systems and procedures,
and programs, activities and projects; and (ii) identify areas where
improvements are necessary and more resources need to be
rechanneled;
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WHEREAS, Section 17, Article Vll of the Constitution provides
that the President shall have control of all executive departments,
bureaus and offices, and that he shall ensure the
faithful execution of laws; and
WHEREAS, Section 4, Article X of the Constitution provides that

the President shall exercise general supervision over local
government;
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Section 9. Capacity Development. xxx…
Further, the DILG, DBM and the Bureau of Local
Government Finance of the DOF shall include public
financial management processes, such as local planning,
investment programming, resource mobilization and
budgeting, in the capacity development of the LGUs to
ensure that the allocation of the revenue allotment for basic
services and facilities is in accordance with Section 17 of RA No.
7160 and other relevant laws.
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ln accordance with the foregoing provisions of the EO, this Bureau
shall particularly pursue the following mechanisms and
interventions:
1. Provision of capacity building development and technical
assistance to the LGUs, in partnership with the Philippine Tax
Academy, in the areas of revenue generation and public financial
management i.e. assist the LGU in the crafting of the local revenue
code, public information campaigns on credit financing; and
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2. Review and recalibration of the Synchronized Local Planning and
Budgeting Calendar with the concerned national government
agencies, with the aim to reinforce the policy on strengthening
planning, investment programming and budget linkage and
monitoring and evaluation systems.
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D E PA RT M E N T OF F I N A N C E
B UBRUEA
R EUA UO O
F FL OLCA
O CLA L G OEVRENRMNEMNT
G OV E N TF IFNA
INANN
CCEE
Thank you!
Email us at r6@blgf.gov.ph
Call us at (033) 336-07-50
W W W . B L G F . G O V . P H

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Republic of the Philippines

CY 2021 2nd QUARTER REGIONAL CONFERENCE

JUNE 8 – 9, 2021 | via Zoom

LEGAL SERVICE UPDATES

BLGF Memorandum dated July 02, 2020

DOJ OPINION NO. 17, S. 2020

5.3.3 In coordination with DILG-BLGD, provide technical assistance to LGUs

JOINT MEMORANDUM CIRCULAR (JMC) NO.2019-01

“IT IS IMPORTANT THAT AUTHORITIES ARE CLEAR ABOUT

Co - Chairperson Provincial Treasurer

Provincial Budget Officer

Co - Chairperson City/Municipal Treasurer

BLGF MEMORANDUM CIRCULAR NO.001.2020

To provide guidance on the assessment of local taxes on the

1. Cities and Municipalities. Newly starts business entities shall not be

1. In the absence of audited Financial Statement, the LBT shall be based

4. The automatic application of an additional fixed percentage, e..g. 10%

1. Service contractors providing temporary and outsourced services

E. PUBLIC LIABILITY INSURANCE – Any requirement that business

b.) The manufacturers, producers, wholesalers, or retailers

BLGF MC NO. 019.2021

EXECUTIVE ORDER NO. 138

WHEREAS, Section 4, Article X of the Constitution provides that

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