Purpose: To make local governments independent in making revenue

Nature of Power: DELEGATED POWER

Sec 5 Art 10.
SC cannot give blanket authority to local governments. There must be a guidelines
so that they will not abuse.
RA 7160- Local government Code of 1991 ( CHECK ENACTMENT DSATE)

Sec192- counter part of congress is SANGGUNIAN

Fiscal Revenues
Sec 138- Taxing powers of Local Government
Sect 139- reiteration of constitution. Promote local autonomy
Sec - Fundamental Principles of Local Taxation
Amayor wanted to change sangunian with computer? Tenable>
No. It cannot be lend to other persons. Against fundamental principles. Sanggunian
musy come up with a Progressive system of taxation .

Sec 131- Definition of Terms to avoid ambiguity and to lmit stat c

Sec 132- Sangguinan counterpart of Congress
Sec 133- Common Limitation ( Remember atleast 5).
Sec 135-expemtion of 133 in real taxes
What if there is ordinance for every shoes taken out in Marikina musta pay 2% tax is
it valid?
No, local govt cannot tax brought into and out the local government

Exclusionary Doctrine-If the National government already taxed it the Local

government excluded to tax it. (SEC 133)

Taxing powers

Sec 134: PROVINCE TAXIng

Sec 135:
1. Transfer taxof real properties not exceeding 50% of 1 % of market value.
Financial capacity is considered kaya hindi fixed and flexible.
Ordinance- manifestation of the local taxing power or any regulation.
Counterpart of law in local level.
2. Printing
3. Franchise tax
4. Sand and gravel
5. Amusement tax
6. Professional tax
7. Peddlers
Sec 142: Municipalities
Section 143: (h)
Business

Sec 150 Situs of local Taxation

Obligation of lawyer check validity and regularity of Ordinance

Sect 150
Sec 151 Cities- Can impose provinces and municipalities
Sec 152- Baranggay
153 -155 POLICE POWER
A policy 20.00 inspection fee- exercise of police power

No person shall be imprisoned for debt/ poll tax (community tax)

What is assurance for payment- inconvenience in many transactions

Who are exempted fro Poll tax?

How local taxes collected?

Returni is filed. File sworn declaration all receipts then pay to treasurers office.
Pay January 1 before January 30. 4 equal installments .

If di nakabayad?
Surcharge non waivable charge for non payment or defienciency
25 or 50%

Power of TREASURE?
Power to examine books
Sec195- protest
Deliquency:
Recouse of government?
215 warant of distraint, levy, etc for public auction
Local Govt lien- attachment to the property. Wherever it goes it follows the property
Paid under Protest
Sec 191
Local govt can adjust rates of taxes once every 5 years but not exceed 10 %
Local Govt tax exemption
Sec 1330 loc govt cannot impose tax against natl govt, but natl govt can tax local
government

PLDT VS GLOBE
Exemptions before LGC are revoked, buyt those exemptions granted after are
allowed.
Scec 194 Prescritpion ( important)
Sec 195- 60 days fro initial assement, national 30 days + 60
Sec 196 supervening event coca cola vs treasurer of manila

2 years from 2008?

128- 296