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Philippine law on local government taxation / annotated by Sofronio B. Ursal

By: Material type: TextTextPublisher: Quezon City : Good Governance Books, 2000Edition: 2000 editionDescription: xxxiii, 424 pagesContent type:
  • text
Media type:
  • unmediated
Carrier type:
  • volume
Subject(s): DDC classification:
  • 343.599043
Contents:
Local government taxation
Chapter 1. General provisions
Sec. 128. Scope
Sec. 129. Power to create sources of revenue
Sec. 130. Fundamental principles
Sec. 131. Definition of terms
Sec. 132. Local taxing authority
Sec. 133. Common limitations on the taxing powers of local government units
Chapter II. Specific provisions on the taxing and other revenue-raising power of LGUS
Sec. 134. Scope of taxing powers
Sec. 135. Tax on transfer of real property ownership
Sec. 136. Tax on business of printing and publication
Sec. 137. Franchise tax
Sec. 138. Tax on sand, gravel and other quarry resources
Sec. 139. Professional tax
Sec. 140. Amusement tax
Sec. 141. Annual fixed tax for every delivery truck or van of manufacturers or producers, wholesalers of, dealers, or retailers in, certain products
Sec. 142. Scope of taxing powers
Sec. 143. Tax on business
Sec. 144. Rates of tax within the metropolitan Manila area
Sec. 145. Retirement of business
Sec. 146. Payment of business taxes
Sec. 147. Fees and charges
Sec. 148. Fees for sealing and licensing of weights and measures
Sec. 149. Fishery rentals, fees and charges
Sec. 150. Situs of the tax
Sec. 151. Scope of taxing powers
Sec. 152. Scope of taxing powers
Sec. 153. Service fees and charges
Sec. 154. Public utility charges
Sec. 155. Tool fees or charges
Sec. 156. Community tax
Sec. 157. Individuals liable to community tax
Sec. 158. Juridical persons liable to community tax
Sec. 159. Exemptions
Sec. 160. Place of payment
Sec. 161. Time for payment; penalties for delinquency
Sec. 162. Community tax certificate
Sec. 163. Presentation of community tax certificates on certain occasions
Chapter III. Collection of taxes
Sec. 164. Printing of community tax certificates and distribution of proceeds
Sec. 165. Tax period and manner of payment
Sec. 166. Accrual of tax
Sec. 167. Time of payment
Sec. 168. Surcharges and penalties on unpaid taxes, fees and charges
Sec. 169. Interests and other unpaid revenues
Sec. 171. Examination of books of accounts and pertinent records of businessmen by local treasurer
Chapter IV. Civil remedies for collection of revenues
Sec. 172. Application of chapter
Sec. 173. Local government's lien
Sec. 174. Civil remedies
Sec. 175. Distraint of personal property
Sec. 176. Levy on real property
Sec. 177. Penalty for failure to issue and execute warrant
Sec. 178. Advertisement and sale
Sec. 179. Redemption of property sold
Sec. 180. Final deed of purchaser
Sec. 181. Purchases of property by the local government units for want of bidder
Sec. 182. Resale of real estate taken for taxes, fees, or charges
Sec. 183. Collection of delinquent taxes, fees, charges or other revenues through judicial action
Sec. 184. Further distraint or Levy
Sec. 185. Personal property exempt from distraint of Levy
Chapter V. Miscellaneous provisions
Sec. 186. Power to Levy other taxes, fees or charges
Sec. 187. Procedure for approval and effectivity of tax ordinances and revenue measures; mandatory public hearing
Sec. 188. Publication of tax ordinances and revenue measures
Sec. 189. Furnishing of copies of tax ordinances and revenue measures
Sec. 190. Attempt to enforce void or suspended tax ordinances and revenue measures
Sec. 191. Authority of local government units to adjust rates of tax ordinances
Sec. 192. Authority to grant tax exemption privileges
Sec. 193. Withdrawal of tax exemption privileges
Chapter VI. Taxpayer's remedies
Sec. 194. Periods of assessment and collection
Sec. 195. Protest of assessment
Sec. 196. Claim for refund of tax credit
Part Two : Real property taxation
Chapter I. General provisions
Sec. 197. Scope
Sec. 198. Fundamental principles
Sec. 199. Definitions
Sec. 200. Administration of the real property tax
Chapter II : Appraisal and assessment of real property
Sec. 201. Appraisal of real property
Sec. 202. Declaration of real property by the owner or administrator
Sec. 203. Duty of person acquiring real property or making improvement thereon
Sec. 204. Declaration of real property by the assessor
Sec. 205. Listing of real property in the assessment rolls
Sec. 206. Proof of exemption of real property from taxation
Sec. 207. Real property identification system
Sec. 208. Notification of transfer of real property ownership
Sec. 209. Duty of registrar of deeds to appraise assessor of real property listed in registry
Sec. 210. Duty of official issuing building permit or certificates of registration of machinery to transmit copy to assessor
Sec. 211. Duty of geodetic engineers to furnish copy of plans to assessor
Sec. 212. Preparation of schedule of fair market values
Sec. 213. Authority of assessor to take evidence
Sec. 214. Amendment of schedule of fair market values
Sec. 215. Classes of real property for assessment purpose
Sec. 216. Special classes of real property
Sec. 217. Actual use of real property as basis for assessment
Sec. 218. Assessment levels
Sec. 219. General revision of assessments and property classification
Sec. 220. Valuation of real property
Sec. 221. Date of effectivity of assessment or reassessment
Sec. 222. Assessment of property subject to back taxes
Sec. 223. Notification of new or revised assessment
Sec. 224. Appraisal and assessment of machinery
Sec. 225. Depreciation allowance for machinery
Chapter III. Assessment appeals
Sec. 226. Local board of assessment appeal
Sec. 227. Organization, powers, duties and function of the local board of assessment appeals
Sec. 228. Meetings and expenses of the local board of assessment appeals
Sec. 229. Action by the local board of assessment appeals
Sec. 230. Central board of assessment appeals
Sec. 231. Effect of appeal on the payment of real property tax
Chapter IV. Imposition of real property tax
Sec. 232. Power to levy real property tax
Sec. 233. Rates of levy
Sec. 234. Exemptions from real property tax
Chapter V. Special levies on real property
Sec. 235. Additional levy on real property for the special education found (SEF)
Sec. 236. Additional ad valorem tax on idle lands
Sec. 237. Idle lands, coverage
Sec. 238. Idle lands exempt from tax
Sec. 239. Listing of idle lands by assessor
Sec. 240. Special levy by local government units
Sec. 241. Ordinance imposing special levy
Sec. 242. Publication of propose ordinance imposing special levy
Sec. 243. Fixing the amount of special levy
Sec. 244. Taxpayer's remedies against special levy
Sec. 245. Accrual of special levy
Chapter VI. Collection of real property tax
Sec. 246. Date of accrual of tax
Sec. 247. Collection of tax
Sec. 248. Assessor to furnish local treasurer with assessment roll
Sec. 249. Notice of time for collection of tax
Sec. 250. Payment of real property taxes in installments
Sec. 251. Tax discount for advanced prompt payment
Sec. 252. Payment under protest
Sec. 253. Repayment of excessive collections
Sec. 254. Notice of delinquency in the payment of real property tax
Sec. 255. Interests on unpaid real property tax
Sec. 256. Remedies for the collection of real property tax
Sec. 257. Local governments lien
Sec. 258. Levy on real property
Sec. 259. Penalty for failure to issue and execute warrant
Sec. 260. Advertisement and sale
Sec. 261. Redemption of property sold
Sec. 262. Final deed to purchaser
Sec. 263. Purchased of property by the local government units for want of bidder
Sec. 264. Resale of real estate taken for taxes, fees or charges
Sec. 265. Further distraint or levy
Sec. 266. Collection of real property through the courts
Sec. 267. Action assailing validity of tax sale
Sec. 268. Payment of delinquent taxes on property subject of controversy
Sec. 269. Treasurer to certify delinquencies remaining uncollected
Sec. 270. Periods within to collect real property taxes
Chapter VII. Disposition of Proceeds
Sec. 271. Distribution of proceeds
Sec. 272. Application of proceeds of the additional one percent SEF tax
Sec. 273. Proceeds of the tax idle lands
Sec. 274. Proceeds of the special levy
Chapter VIII. Special provisions
Sec. 275. General assessment revision : expenses incident thereto
Sec. 276. Condonation or reduction of real property tax and interests
Sec. 277. Condonation or reduction of tax by the president of the Philippines
Sec. 278. Duty of registrar of deeds and notaries public to assist the provincial, city or municipal assessor
Sec. 279. Insurance companies to furnish information
Sec. 280. Fees in court actions
Sec. 281. Fees in registration of papers or documents on sale of delinquent real property to province, city or municipality
Sec. 282. Real property assessment notices or owner's copies of tax declaration to be exempt from postal charges or fees
Sec. 283. Sale and forfeiture before effectivity code
Part Three : Share of local governments in the national taxes title three
Chapter I. Allotment of internal revenue
Sec. 284. Allotment of internal revenue taxes
Sec. 285. Allocation to local government units
Sec. 286. Automatic release of shares
Sec. 287. Local development projects
Sec. 288. Rules and regulations
Chapter II. Share of local government units in the national wealth
Sec. 290. Amount of share of local government units
Sec. 291. Share of the local government from any government agency of government-owned or controlled corporation
Sec. 292. Allocation of shares
Sec. 293. Remittance of the share of local government units
Sec. 294. Development and livelihood projects
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Holdings
Item type Current library Collection Call number Copy number Status Barcode
Book Book Main Library Law Research Center LRC LRC 343.043 Ur82p 2000 (Browse shelf(Opens below)) c. 1 Available 103702d
Book Book Main Library Law Research Center LRC LRC 343.043 Ur82p 2000 (Browse shelf(Opens below)) c. 3 Available 683156pl
Book Book Project 8 Branch Filipiniana Section Filipiniana F 343.599043 Ur82p 2000 (Browse shelf(Opens below)) c. 2 Available 122254d

Includes bibliographical references and index.

Local government taxation

Chapter 1. General provisions

Sec. 128. Scope

Sec. 129. Power to create sources of revenue

Sec. 130. Fundamental principles

Sec. 131. Definition of terms

Sec. 132. Local taxing authority

Sec. 133. Common limitations on the taxing powers of local government units

Chapter II. Specific provisions on the taxing and other revenue-raising power of LGUS

Sec. 134. Scope of taxing powers

Sec. 135. Tax on transfer of real property ownership

Sec. 136. Tax on business of printing and publication

Sec. 137. Franchise tax

Sec. 138. Tax on sand, gravel and other quarry resources

Sec. 139. Professional tax

Sec. 140. Amusement tax

Sec. 141. Annual fixed tax for every delivery truck or van of manufacturers or producers, wholesalers of, dealers, or retailers in, certain products

Sec. 142. Scope of taxing powers

Sec. 143. Tax on business

Sec. 144. Rates of tax within the metropolitan Manila area

Sec. 145. Retirement of business

Sec. 146. Payment of business taxes

Sec. 147. Fees and charges

Sec. 148. Fees for sealing and licensing of weights and measures

Sec. 149. Fishery rentals, fees and charges

Sec. 150. Situs of the tax

Sec. 151. Scope of taxing powers

Sec. 152. Scope of taxing powers

Sec. 153. Service fees and charges

Sec. 154. Public utility charges

Sec. 155. Tool fees or charges

Sec. 156. Community tax

Sec. 157. Individuals liable to community tax

Sec. 158. Juridical persons liable to community tax

Sec. 159. Exemptions

Sec. 160. Place of payment

Sec. 161. Time for payment; penalties for delinquency

Sec. 162. Community tax certificate

Sec. 163. Presentation of community tax certificates on certain occasions

Chapter III. Collection of taxes

Sec. 164. Printing of community tax certificates and distribution of proceeds

Sec. 165. Tax period and manner of payment

Sec. 166. Accrual of tax

Sec. 167. Time of payment

Sec. 168. Surcharges and penalties on unpaid taxes, fees and charges

Sec. 169. Interests and other unpaid revenues

Sec. 171. Examination of books of accounts and pertinent records of businessmen by local treasurer

Chapter IV. Civil remedies for collection of revenues

Sec. 172. Application of chapter

Sec. 173. Local government's lien

Sec. 174. Civil remedies

Sec. 175. Distraint of personal property

Sec. 176. Levy on real property

Sec. 177. Penalty for failure to issue and execute warrant

Sec. 178. Advertisement and sale

Sec. 179. Redemption of property sold

Sec. 180. Final deed of purchaser

Sec. 181. Purchases of property by the local government units for want of bidder

Sec. 182. Resale of real estate taken for taxes, fees, or charges

Sec. 183. Collection of delinquent taxes, fees, charges or other revenues through judicial action

Sec. 184. Further distraint or Levy

Sec. 185. Personal property exempt from distraint of Levy

Chapter V. Miscellaneous provisions

Sec. 186. Power to Levy other taxes, fees or charges

Sec. 187. Procedure for approval and effectivity of tax ordinances and revenue measures; mandatory public hearing

Sec. 188. Publication of tax ordinances and revenue measures

Sec. 189. Furnishing of copies of tax ordinances and revenue measures

Sec. 190. Attempt to enforce void or suspended tax ordinances and revenue measures

Sec. 191. Authority of local government units to adjust rates of tax ordinances

Sec. 192. Authority to grant tax exemption privileges

Sec. 193. Withdrawal of tax exemption privileges

Chapter VI. Taxpayer's remedies

Sec. 194. Periods of assessment and collection

Sec. 195. Protest of assessment

Sec. 196. Claim for refund of tax credit

Part Two : Real property taxation

Chapter I. General provisions

Sec. 197. Scope

Sec. 198. Fundamental principles

Sec. 199. Definitions

Sec. 200. Administration of the real property tax

Chapter II : Appraisal and assessment of real property

Sec. 201. Appraisal of real property

Sec. 202. Declaration of real property by the owner or administrator

Sec. 203. Duty of person acquiring real property or making improvement thereon

Sec. 204. Declaration of real property by the assessor

Sec. 205. Listing of real property in the assessment rolls

Sec. 206. Proof of exemption of real property from taxation

Sec. 207. Real property identification system

Sec. 208. Notification of transfer of real property ownership

Sec. 209. Duty of registrar of deeds to appraise assessor of real property listed in registry

Sec. 210. Duty of official issuing building permit or certificates of registration of machinery to transmit copy to assessor

Sec. 211. Duty of geodetic engineers to furnish copy of plans to assessor

Sec. 212. Preparation of schedule of fair market values

Sec. 213. Authority of assessor to take evidence

Sec. 214. Amendment of schedule of fair market values

Sec. 215. Classes of real property for assessment purpose

Sec. 216. Special classes of real property

Sec. 217. Actual use of real property as basis for assessment

Sec. 218. Assessment levels

Sec. 219. General revision of assessments and property classification

Sec. 220. Valuation of real property

Sec. 221. Date of effectivity of assessment or reassessment

Sec. 222. Assessment of property subject to back taxes

Sec. 223. Notification of new or revised assessment

Sec. 224. Appraisal and assessment of machinery

Sec. 225. Depreciation allowance for machinery

Chapter III. Assessment appeals

Sec. 226. Local board of assessment appeal

Sec. 227. Organization, powers, duties and function of the local board of assessment appeals

Sec. 228. Meetings and expenses of the local board of assessment appeals

Sec. 229. Action by the local board of assessment appeals

Sec. 230. Central board of assessment appeals

Sec. 231. Effect of appeal on the payment of real property tax

Chapter IV. Imposition of real property tax

Sec. 232. Power to levy real property tax

Sec. 233. Rates of levy

Sec. 234. Exemptions from real property tax

Chapter V. Special levies on real property

Sec. 235. Additional levy on real property for the special education found (SEF)

Sec. 236. Additional ad valorem tax on idle lands

Sec. 237. Idle lands, coverage

Sec. 238. Idle lands exempt from tax

Sec. 239. Listing of idle lands by assessor

Sec. 240. Special levy by local government units

Sec. 241. Ordinance imposing special levy

Sec. 242. Publication of propose ordinance imposing special levy

Sec. 243. Fixing the amount of special levy

Sec. 244. Taxpayer's remedies against special levy

Sec. 245. Accrual of special levy

Chapter VI. Collection of real property tax

Sec. 246. Date of accrual of tax

Sec. 247. Collection of tax

Sec. 248. Assessor to furnish local treasurer with assessment roll

Sec. 249. Notice of time for collection of tax

Sec. 250. Payment of real property taxes in installments

Sec. 251. Tax discount for advanced prompt payment

Sec. 252. Payment under protest

Sec. 253. Repayment of excessive collections

Sec. 254. Notice of delinquency in the payment of real property tax

Sec. 255. Interests on unpaid real property tax

Sec. 256. Remedies for the collection of real property tax

Sec. 257. Local governments lien

Sec. 258. Levy on real property

Sec. 259. Penalty for failure to issue and execute warrant

Sec. 260. Advertisement and sale

Sec. 261. Redemption of property sold

Sec. 262. Final deed to purchaser

Sec. 263. Purchased of property by the local government units for want of bidder

Sec. 264. Resale of real estate taken for taxes, fees or charges

Sec. 265. Further distraint or levy

Sec. 266. Collection of real property through the courts

Sec. 267. Action assailing validity of tax sale

Sec. 268. Payment of delinquent taxes on property subject of controversy

Sec. 269. Treasurer to certify delinquencies remaining uncollected

Sec. 270. Periods within to collect real property taxes

Chapter VII. Disposition of Proceeds

Sec. 271. Distribution of proceeds

Sec. 272. Application of proceeds of the additional one percent SEF tax

Sec. 273. Proceeds of the tax idle lands

Sec. 274. Proceeds of the special levy

Chapter VIII. Special provisions

Sec. 275. General assessment revision : expenses incident thereto

Sec. 276. Condonation or reduction of real property tax and interests

Sec. 277. Condonation or reduction of tax by the president of the Philippines

Sec. 278. Duty of registrar of deeds and notaries public to assist the provincial, city or municipal assessor

Sec. 279. Insurance companies to furnish information

Sec. 280. Fees in court actions

Sec. 281. Fees in registration of papers or documents on sale of delinquent real property to province, city or municipality

Sec. 282. Real property assessment notices or owner's copies of tax declaration to be exempt from postal charges or fees

Sec. 283. Sale and forfeiture before effectivity code

Part Three : Share of local governments in the national taxes title three

Chapter I. Allotment of internal revenue

Sec. 284. Allotment of internal revenue taxes

Sec. 285. Allocation to local government units

Sec. 286. Automatic release of shares

Sec. 287. Local development projects

Sec. 288. Rules and regulations

Chapter II. Share of local government units in the national wealth

Sec. 290. Amount of share of local government units

Sec. 291. Share of the local government from any government agency of government-owned or controlled corporation

Sec. 292. Allocation of shares

Sec. 293. Remittance of the share of local government units

Sec. 294. Development and livelihood projects

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