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    jesimerl apilan
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    Local governments in the Philippines have the power to levy and collect taxes through tax ordinances as long as they are consistent with the Constitution and principles of local autonomy. Local government units must enact tax ordinances to exercise their taxing powers and collect taxes, as taxation requires an existing law or ordinance and cannot be imposed without one. The Local Government Code provides guidelines and limitations on local taxation but does not automatically impose taxes.

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    Local governments in the Philippines have the power to levy and collect taxes through tax ordinances as long as they are consistent with the Constitution and principles of local autonomy. Local government units must enact tax ordinances to exercise their taxing powers and collect taxes, as taxation requires an existing law or ordinance and cannot be imposed without one. The Local Government Code provides guidelines and limitations on local taxation but does not automatically impose taxes.

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    5 views1 page

    Local Tax Notes

    Uploaded by

    jesimerl apilan
    Local governments in the Philippines have the power to levy and collect taxes through tax ordinances as long as they are consistent with the Constitution and principles of local autonomy. Local government units must enact tax ordinances to exercise their taxing powers and collect taxes, as taxation requires an existing law or ordinance and cannot be imposed without one. The Local Government Code provides guidelines and limitations on local taxation but does not automatically impose taxes.

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    © All Rights Reserved
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    Local Taxation

    Substantive limitations of Constitution:


    -equitability and uniformity of taxation

    All of the LGU has delegated taxing power

    -Local Government Unit shall exercise the power to create its own sources of
    revenue and to levy taxes, fees and charges consistent with the basic policy of
    local autonomy. includes authority to issue local tax ordinances, prescribe
    exemptions and penalties.

    No law imposing the tax then no tax


    No ordinance no taxation

    LGU must have an existing/enact ordinance to exercise the collection of taxes

    The enumeration in the Local Government Code is not tax per se, it is basically
    presenting the illustraton, guidelines and limitations, and does not automatically
    impose the tax.

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