Title 6. Local Government Tax.pdf ✅

Atty. Eufrocina M. Sacdalan-Casasola Author, Lecturer, Professor & Bar Reviewer of Taxation Law

Chapter I. LOCAL GOVERNMENT TAXATION
The ff. fundamental principles shall govern the exercise of the taxing and other revenue-raising powers of LGUs: (1) Taxation shall be uniform in each LGU; (2) Taxes, fees, charges and other impositions SHALL: (a) be equitable and based as far as practicable on the taxpayer's ability to pay; (b) be levied and collected only for public purposes; (c) not be unjust, excessive, oppressive, or confiscatory; (d) not be contrary to law, public policy, national economic policy, or in restraint of trade; (3) The collection of local taxes, fees, charges and other impositions shall in no case be left to any private person; (4) The revenue collected shall INURE SOLELY to the benefit of, and be subject to the disposition by, the LGU levying the tax, fee, charge or other imposition unless otherwise specifically provided herein; and, (5) Each LGU shall, as far as practicable, evolve a progressive system of taxation. Sec. 130, LGC.