Common Limitations On Local Government Unit (Tax)
Common Limitations On Local Government Unit (Tax)
Common Limitations On Local Government Unit (Tax)
(a) Income tax, except when levied on (k) Taxes on premiums paid by way or
banks and other financial institutions; reinsurance or retrocession;
(b) Documentary stamp tax; (l) Taxes, fees or charges for the
registration of motor vehicles and for the
(c) Taxes on estates, inheritance, gifts, issuance of all kinds of licenses or
legacies and other acquisitions mortis permits for the driving thereof, except
causa, except as otherwise provided tricycles;
herein;
(m) Taxes, fees, or other charges on
(d) Customs duties, registration fees of Philippine products actually exported,
vessel and wharfage on wharves, except as otherwise provided herein;
tonnage dues, and all other kinds of
customs fees, charges and dues except (n) Taxes, fees, or charges, on
wharfage on wharves constructed and Countryside and Barangay Business
maintained by the local government unit Enterprises and cooperatives duly
concerned; registered under R.A. No. 6810 and
Republic Act Numbered Sixty-nine
(e) Taxes, fees, and charges and other hundred thirty-eight (R.A. No. 6938)
impositions upon goods carried into or otherwise known as the "Cooperative
out of, or passing through, the territorial Code of the Philippines" respectively;
jurisdictions of local government units in and
the guise of charges for wharfage, tolls
for bridges or otherwise, or other taxes, (o) Taxes, fees or charges of any kind
fees, or charges in any form whatsoever on the National Government, its
upon such goods or merchandise; agencies and instrumentalities, and local
government units.
(f) Taxes, fees or charges on agricultural
and aquatic products when sold by Petron Corp vs Tiangco GR No. 158881
marginal farmers or fishermen;