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LLB 3B
• Based on the Constitutional grant of the
power to tax to the local governments
• Local taxes may be imposed to each local
government unit
the power to create its own sources of revenues
and to levy taxes, fees, and charges which shall
accrue to the local governments (Art. X, Sec. 5)
• With respect to national taxes, local
government units shall have a just share, as
determined by law, in the national taxes
which shall be automatically released to them
(Art. C, Sec. 6).
Charges
Fees