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The document provides additional information to supplement taxation laws. It discusses:
1) Output tax and input tax - what they are, who they are passed on to, and how input tax can be used as credit.
2) Requirements for AT receipts, including seller information, total consideration, AT breakdown, and purchaser details for sales over P10,000.
3) Record keeping requirements for AT-liable taxpayers, including sales and purchases journals.
4) The differences between compromise penalties versus compromise, and deficiency tax versus delinquency tax.
5) Updated registration requirements, including registering each tax type, transferring registration, and other registration updates.
The document provides additional information to supplement taxation laws. It discusses:
1) Output tax and input tax - what they are, who they are passed on to, and how input tax can be used as credit.
2) Requirements for AT receipts, including seller information, total consideration, AT breakdown, and purchaser details for sales over P10,000.
3) Record keeping requirements for AT-liable taxpayers, including sales and purchases journals.
4) The differences between compromise penalties versus compromise, and deficiency tax versus delinquency tax.
5) Updated registration requirements, including registering each tax type, transferring registration, and other registration updates.
The document provides additional information to supplement taxation laws. It discusses:
1) Output tax and input tax - what they are, who they are passed on to, and how input tax can be used as credit.
2) Requirements for AT receipts, including seller information, total consideration, AT breakdown, and purchaser details for sales over P10,000.
3) Record keeping requirements for AT-liable taxpayers, including sales and purchases journals.
4) The differences between compromise penalties versus compromise, and deficiency tax versus delinquency tax.
5) Updated registration requirements, including registering each tax type, transferring registration, and other registration updates.
Add to p. 44-46 Output tax o Output tax is the value-added tax due ON the sale or lease of taxable goods/properties/services by any person registered or required to register under the AT system! o Output tax is what the taxpayer passes on to the purchaser! "nput tax o "nput tax is the value-added tax due #$O% or &A"' () a AT-registered person in the course of his trade or business on importation of goods or local purchase of goods/services *including lease or use of property+, from a AT-registered person, including the transitional input tax! o "nput tax is what is passed on to the purchaser! "f the purchaser is a AT-registered person, then he can use the input tax as credit to the output taxes that he is liable to remit to the ("$! Add to p 51 -hat must be contained in the AT receipt. o /tatement that seller is a AT-registered person, followed by his T"N o Total consideration indicating that such amount includes the AT, which tax shall be shown as a separate item o "f AT-exempt or 0ero-rated, must also be indicated as either 1AT-232%&T /A425 or 162$O-$AT2' /A425 o 7lear brea8down of AT, AT-0ero rated or AT-exempt where applicable, or separate invoices or receipts for the same o 'ate of the transaction, quantity, unit cost, and description of the goods or properties or nature of the service, o "n case of sales of &9,::: or more where the sale or transfer is made TO a AT-$egistered person, the name, business style if any, address and T"N of the purchaser, customer or client shall be indicated! AT-liable taxpayers must have; o /ubsidiary sales <ournal, and o /ubsidiary purchases <ournal "n addition to the regular boo8s of accounts Add to 76 7ompromise v compromise penalty *=>>, %amalateo+ 7ompromise 7ompromise penalty Amount of money paid by the taxpayer to settle his civil liability for tax assessed by the government Amount of money paid by a taxpayer to compromise a tax violation that he has committed, which may be the sub<ect of criminal prosecution (asis of amou nt paid (asic tax assessed ?ross sales or receipts during the year or the tax due %inim um amou nt prescr ibed 4aw sets a limit as to the amount that may be accepted by the government, depending on the legal grounds used by the taxpayer The amount set depends on the nature of the tax violation and the minimum amount is generally not less than &9,::: %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum Add to 85 'elinquency tax v deficiency tax *=9B, %amalateo+ Taxpayer is delinquent when; o /elf-assessed tax per return filed by the taxpayer was not paid at all or was only partially paid, or o 'eficiency tax assessed by the ("$ became final and executory! 'eficiency is the; o Amount by which the tax imposed by law as determined by the 7"$ or his rep exceeds the amount shown as the tax by the taxpayer in his return, or o "f no amount is shown by the taxpayer, or if no return is made, then the amount by which the tax as determined by the 7"$ or his rep exceeds the amounts previously assessed *or collected without assessment+ as a deficiency! "n terms of remedies; A delinquent tax can immediately be collected administratively *distraint C levy+ and/or by <udicial action! 'eficiency tax can also be collected through admin and <udicial remedies but it has to go through the process of filing the protest against the assessment by the taxpayer and denial of such protest by the ("$! "n terms of filing a civil action; o #or delinquent taxes, filing in the ordinary court is a proper remedy! o #or deficiency taxes, filing of a civil action at the ordinary court for the collection 'A$"N? the pendency of the protest may be the sub<ect of a %T'! "n terms of penalties; o 'elinquent tax; sub<ect to @DE surcharge, interest and compromise penalty o 'eficiency; generally not sub<ect to the @DE surchargeF but sub<ect to interest and compromise penalty %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum Add to wherever you want Compliance Reuirements SEC. 236. Registration Requirements. - (A) Requirements. - Every person subject to any interna revenue ta! s"a register once #it" t"e appropriate Revenue $istrict %&&icer' (() )it"in ten ((*) +ays &rom +ate o& empoyment, or (2) %n or be&ore t"e commencement o& business, or (3) -e&ore payment o& any ta! +ue, or (.) /pon &iing o& a return, statement or +ecaration as require+ in t"is Co+e. 0"e registration s"a contain t"e ta!payer1s name, stye, pace o& resi+ence, business, an+ suc" ot"er in&ormation as may be require+ by t"e Commissioner in t"e &orm prescribe+ t"ere&or. A person maintaining a "ea+ o&&ice, branc" or &aciity s"a register #it" t"e Revenue $istrict %&&icer "aving juris+iction over t"e "ea+ o&&ice, branc" or &aciity. 2or purposes o& t"is Section, t"e term 1&aciity1 may incu+e but not be imite+ to saes outets, paces o& pro+uction, #are"ouses or storage paces. (-) Annua Registration 2ee. - An annua registration &ee in t"e amount o& 2ive "un+re+ pesos (34**) &or every separate or +istinct estabis"ment or pace o& business, incu+ing &aciity types #"ere saes transactions occur, s"a be pai+ upon registration an+ every year t"erea&ter on or be&ore t"e ast +ay o& 5anuary' 3rovi+e+, "o#ever, 0"at cooperatives, in+ivi+uas earning purey compensation income, #"et"er ocay or abroa+, an+ overseas #or6ers are not iabe to t"e registration &ee "erein impose+. 0"e registration &ee s"a be pai+ to an aut"ori7e+ agent ban6 ocate+ #it"in t"e revenue +istrict, or to t"e Revenue Coection %&&icer, or +uy aut"ori7e+ 0reasurer o& t"e city or municipaity #"ere eac" pace o& business or branc" is registere+. 22$) person sub<ect to AN) internal revenue tax shall register once with the appropriate $'O, but when. o -ithin 9: days from date of employment, or o On or before commencement of bi0, or o (efore payment of any tax due, or o Apon filing of a return, statement or declaration A person who has a head office, branch or facilility shall register with the $'O having <d over such head office, branch or facility! o /ee codal for what facility includes! &ay &D:: for every separate or distinct establishment or place of business, including facility types where sales transactions occur! o &ay upon registration and every year thereafter! #ollowing are NOT liable for the registration fee; o "ndividuals earning purely compensation income, whether locally or abroad o O7-s o 7ooperatives duly registered with the 7'A o ?A"s, in the discharge of their govGt functions o %arginal income earners o 4?As, in the discharge of their govGt functions o Tax exempt persons such as those in /ec >: in pursuance of tax-exempt activities o Non-stoc8/non-profit orgs NOT engaged in bi0 o &ersons sub<ect to tax under one-time *big-timeH+ transactions, and o #acility *or facilities+ where no sales transactions occur! *all but the first @ supplied by $$ 99-:I+ (C) Registration o& Eac" 0ype o& 8nterna Revenue 0a!. - Every person #"o is require+ to register #it" t"e -ureau o& 8nterna Revenue un+er Subsection (A) "ereo&, s"a register eac" type o& interna revenue ta! &or #"ic" "e is obigate+, s"a &ie a return an+ s"a pay suc" ta!es, an+ s"a up+ate suc" %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum registration o& any c"anges in accor+ance #it" Subsection (E) "ereo&. )ou have to register for 2A7J type of internal revenue tax that you are obliged to file a return and pay taxes for! $egistration for one type of tax is not automatic registration for another type of tax! ($) 0rans&er o& Registration. - 8n case a registere+ person +eci+es to trans&er "is pace o& business or "is "ea+ o&&ice or branc"es, it s"a be "is +uty to up+ate "is registration status by &iing an appication &or registration in&ormation up+ate in t"e &orm prescribe+ t"ere&or. (asically, the taxpayer has to inform the $'O where he is registered if he transfers his place of business or his heard office or branches! o #or an individual earning purely compensation income *li8e when he changes <obs+, the $'O of the place where the new employer is will effect the transfer of the employeeGs registration! The old $'O can still institute collection on concluded audit cases at the time of transfer of registration! o The old $'O shall terminate all audit cases within K months from date of transfer! Once the transfer is effected by the old $'O, the filing of tax returns and payments of taxes should be done in the new $'O! o (oth the old and new $'Os shall be responsible in notifying the taxpayer that the transfer has been effected! The taxpayer can actually be allowed to physically transfer its business to the new and intended $'O, but the filing of its returns and payment of taxes in the old $'O shall still bear the $'O code of the old $'O! o No imposition of any surcharge for the 1wrong-venue filing of return5 in this case! $egistration of employees of the transferring employers shall simultaneously be transferred to the new $'O once the transfer of registration of the employer is effected! *$$ 99-:I+ (E) %t"er /p+ates. - Any person registere+ in accor+ance #it" t"is Section s"a, #"enever appicabe, up+ate "is registration in&ormation #it" t"e Revenue $istrict %&&ice #"ere "e is registere+, speci&ying t"erein any c"ange in ta! type an+ ot"er ta!payer +etais. 2xamples of updates *from Ateneo (ar Ops @:9@+; o (usiness becomes exempt o 7hange in the nature of business o 7ancellation of AT registration for a person whose transactions are exempt from AT o 7ancellation or change in any of the tax types (2) Canceation o& Registration. - (() 9enera Rue. - 0"e registration o& any person #"o ceases to be iabe to a ta! type s"a be cancee+ upon &iing #it" t"e Revenue $istrict %&&ice #"ere "e is registere+, an appication &or registration in&ormation up+ate in a &orm prescribe+ t"ere&or: (2) Canceation o& ;aue-A++e+ 0a! Registration. - A ;A0-registere+ person may cance "is registration or ;A0 i&' (a) <e ma6es #ritten appication an+ can +emonstrate to t"e Commissioner1s satis&action t"at "is gross saes or receipts &or t"e &oo#ing t#eve ((2) mont"s, ot"er t"an t"ose t"at are e!empt un+er Section (*= (A) 0% (/), #i not e!cee+ 3(,=(=,4**.**: or (b) <e "as cease+ to carry on "is tra+e or business, an+ +oes not e!pect to recommence any tra+e or business #it"in t"e ne!t t#eve ((2) mont"s. 0"e canceation o& registration #i be e&&ective &rom t"e &irst +ay o& t"e &oo#ing mont". SEC. ((4. Power of the Commissioner to Suspend the Business Operations of a Taxpayer. - 0"e Commissioner or "is aut"ori7e+ representative is "ereby empo#ere+ to suspen+ t"e business operations an+ temporariy cose t"e business estabis"ment o& any person &or any o& t"e &oo#ing vioations' (a) 8n t"e case o& a ;A0-registere+ 3erson. - (() 2aiure to issue receipts or invoices: (2) 2aiure to &ie a vaue-a++e+ ta! return as require+ un+er Section ((.: or (3) /n+erstatement o& ta!abe saes or receipts by t"irty percent (3*>) or more o& "is correct ta!abe saes or receipts &or t"e ta!abe quarter. %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum (b) 2aiure o& any 3erson to Register as Require+ un+er Section 236. - 0"e temporary cosure o& t"e estabis"ment s"a be &or t"e +uration o& not ess t"an &ive (4) +ays an+ s"a be i&te+ ony upon compiance #it" #"atever requirements prescribe+ by t"e Commissioner in t"e cosure or+er. -hat happens if you fail to comply with the um, compliance requirements. o The 7"$ or his rep can come 8noc8in on your door and temporary shut your bi0 down for not less than D days! o This can also be done in certain registration requirements for AT! !or "A# re$istration reuirements% see "A# part. &upplyin$ #'( (8) Supplying of Taxpayer Identification Numer !TIN". - Any person require+ un+er t"e aut"ority o& t"is Co+e to ma6e, ren+er or &ie a return, statement or ot"er +ocument s"a be suppie+ #it" or assigne+ a 0a!payer 8+enti&ication ?umber (08?) #"ic" "e s"a in+icate in suc" return, statement or +ocument &ie+ #it" t"e -ureau o& 8nterna Revenue &or "is proper i+enti&ication &or ta! purposes, an+ #"ic" "e s"a in+icate in certain +ocuments, suc" as, but not imite+ to t"e &oo#ing' (() Sugar que+ans, re&ine+ sugar reease or+er or simiar instruments: (2) $omestic bis o& a+ing: (3) $ocuments to be registere+ #it" t"e Register o& $ee+s o& Assessor1s %&&ice: (.) Registration certi&icate o& transportation equipment by an+, sea or air: (4) $ocuments to be registere+ #it" t"e Securities an+ E!c"ange Commission: (6) -ui+ing construction permits: (@) Appication &or oan #it" ban6s, &inancia institutions, or ot"er &inancia interme+iaries: (A) Appication &or mayor1s permit: (=) Appication &or business icense #it" t"e $epartment o& 0ra+e B 8n+ustry: an+ ((*) Suc" ot"er +ocuments #"ic" may "erea&ter be require+ un+er rues an+ reguations to be promugate+ by t"e Secretary o& 2inance, upon recommen+ation o& t"e Commissioner. 8n cases #"ere a registere+ ta!payer +ies, t"e a+ministrator or e!ecutor s"a register t"e estate o& t"e +ece+ent in accor+ance #it" Subsection (A) "ereo& an+ a ne# 0a!payer 8+enti&ication ?umber (08?) s"a be suppie+ in accor+ance #it" t"e provisions o& t"is Section. 8n t"e case o& a nonresi+ent +ece+ent, t"e e!ecutor or a+ministrator o& t"e estate s"a register t"e estate #it" t"e Revenue $istrict %&&ice #"ere "e is registere+' Pro#ided$ howe#er$ 0"at in case suc" e!ecutor or a+ministrator is not registere+, registration o& t"e estate s"a be ma+e #it" t"e 0a!payer 8+enti&ication ?umber (08?) suppie+ by t"e Revenue $istrict %&&ice "aving juris+iction over "is ega resi+ence. craa# %ny one 0a!payer i+enti&ication ?umber (08?) s"a be assigne+ to a ta!payer. Any person #"o s"a secure more t"an one 0a!payer 8+enti&ication ?umber s"a be criminay iabe un+er t"e provision o& Section 2@4 on 1;ioation o& %t"er 3rovisions o& t"is Co+e or Reguations in 9enera1. )ou have to indicate your T"N whenever you file anything *return, statement, documents+ with the ("$! o )ou also need to indicate it in the documents in the codal! -hen a taxpayer dies, the estate gets its own T"N *yeayH+ One taxpayer L one T"N! o "f you get more than one T"N, you shall be criminally liable! 'ssuance o) receipts or sales or commercial invoices *read codal+, SEC. 23@. Issuance of %eceipts or Sales or Commercial In#oices. - A persons subject to an interna revenue ta! s"a, &or eac" sae an+ trans&er o& merc"an+ise or &or services ren+ere+ vaue+ at 0#enty- &ive pesos (324.**) or more, issue +uy registere+ receipts or sae or commercia invoices, prepare+ at east in +upicate, s"o#ing t"e +ate o& transaction, quantity, unit cost an+ +escription o& merc"an+ise or nature o& service' 3rovi+e+, "o#ever, 0"at #"ere t"e receipt is issue+ to cover payment ma+e as rentas, commissions, compensation or &ees, receipts or invoices s"a be issue+ #"ic" s"a s"o# t"e name, business stye, i& any, an+ a++ress o& t"e purc"aser, customer or cient. 0"e origina o& eac" receipt1 or invoice s"a be issue+ to t"e purc"aser, customer or cient at t"e time t"e transaction is e&&ecte+, #"o, i& engage+ in business or in t"e e!ercise o& pro&ession, s"a 6eep an+ preserve t"e same in "is pace o& business &or a perio+ o& t"ree (3) years &rom t"e cose o& t"e ta!abe year in #"ic" suc" invoice or receipt #as issue+, #"ie t"e +upicate s"a be 6ept an+ preserve+ by t"e issuer, aso in "is pace o& business, &or a i6e perio+. 0"e Commissioner may, in meritorious cases, e!empt any person subject to an interna revenue ta! &rom compiance #it" t"e provisions o& t"is Section. %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum SEC. 23A. Printing of %eceipts or Sales or Commercial In#oices. - A persons #"o are engage+ in business s"a secure &rom t"e -ureau o& 8nterna Revenue an aut"ority to print receipts or saes or commercia invoices be&ore a printer can print t"e same. ?o aut"ority to print receipts or saes or commercia invoices s"a be grante+ uness t"e receipts or invoices to be printe+ are seriay numbere+ an+ s"a s"o#, among ot"er t"ings, t"e name, business stye, 0a!payer 8+enti&ication ?umber (08?) an+ business a++ress o& t"e person or entity to use t"e same, an+ suc" ot"er in&ormation t"at may be require+ by rues an+ reguations to be promugate+ by t"e Secretary o& 2inance, upon recommen+ation o& t"e Commissioner. ca# A persons #"o print receipt or saes or commercia invoices s"a maintain a ogboo6Cregister o& ta!payers #"o avaie+ o& t"eir printing services. 0"e ogboo6Cregister s"a contain t"e &oo#ing in&ormation' (() ?ames, 0a!payer 8+enti&ication ?umbers o& t"e persons or entities &or #"om t"e receipts or saes or commercia invoices #ere printe+: an+ (2) ?umber o& boo6ets, number o& sets per boo6et, number o& copies per set an+ t"e seria numbers o& t"e receipts or invoices in eac" boo6et. 'nvoicin$ reuirements )or "A#- read "A# section .xhi/ition o) certi)icate o) payment at place o) /usiness SEC. 2.(. &xhiition of Certificate of Payment at Place of Business. - 0"e certi&icate or receipts s"o#ing payment o& ta!es issue+ to a person engage+ in a business subject to an annua registration &ee s"a be 6ept conspicuousy e!"ibite+ in pain vie# in or at t"e pace #"ere t"e business is con+ucte+: an+ in case o& a pe++er or ot"er persons not "aving a &i!e+ pace o& business, s"a be 6ept in t"e possession o& t"e "o+er t"ereo&, subject to pro+uction upon +eman+ o& any interna revenue o&&icer. #or those have a fixed place of business; certificate must be conspicuously exhibited o ThatGs why stores always have those certificates posted near the cashierH #or peddlers or those not having a fixed place of bi0; 8eep in possession of the holder Continuation o) /i0nat o) a deadrat SEC. 2.2. Continuation of Business of 'eceased Person. - )"en any in+ivi+ua #"o "as pai+ t"e annua registration &ee +ies, an+ t"e same business is continue+ by t"e person or persons intereste+ in "is estate, no a++itiona payment s"a be require+ &or t"e resi+ue o& t"e term #"ic" t"e ta! #as pai+' Pro#ided$ howe#er$ 0"at t"e person or persons intereste+ in t"e estate s"ou+, #it"in t"irty (3*) +ays &rom t"e +eat" o& t"e +ece+ent, submit to t"e -ureau o& 8nterna Revenue or t"e regiona or revenue $istrict %&&ice inventories o& goo+s or stoc6s "a+ at t"e time o& suc" +eat". 0"e requirement un+er t"is Section s"a aso be appicabe in t"e case o& trans&er o& o#ners"ip or c"ange o& name o& t"e business estabis"ment. As long as annual registration fee paid, no need to pay additional registration when o business of dead person is continued! o Transfer of ownership of the business o 7hange of name Need to inform the ("$ or $'O within >: days -hat if business of an undead, ie 0ombie. o No need! Removal o) /i0nat to another location SEC. 2.3. %emo#al of Business to Other (ocation. - Any business &or #"ic" t"e annua registration &ee "as been pai+ may, subject to t"e rues an+ reguations prescribe+ by t"e Secretary o& 2inance, upon recommen+ation o& t"e Commissioner, be remove+ an+ continue+ in any ot"er pace #it"out t"e payment o& a++itiona ta! +uring t"e term &or #"ic" t"e payment #as ma+e. No need to pay additional tax as well when the business is removed and continue elsewhere,a s long as the tax has been paid! %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum Add to p 118 !ees and char$es )or re$ulation 1 licensin$ SEC. (.@. )ees and Charges. - 0"e municipaity may impose an+ coect suc" reasonabe &ees an+ c"arges on business an+ occupation an+, e!cept as reserve+ to t"e province in Section (3= o& t"is Co+e, on t"e practice o& any pro&ession or caing, commensurate #it" t"e cost o& reguation, inspection an+ icensing be&ore any person may engage in suc" business or occupation, or practice suc" pro&ession or caing.craa# SEC. (.A. )ees for Sealing and (icensing of *eights and +easures. - (a) 0"e municipaity may evy &ees &or t"e seaing an+ icensing o& #eig"ts an+ measures at suc" reasonabe rates as s"a be prescribe+ by t"e sangguniang bayan.craa# (b) 0"e sangguniang bayan s"a prescribe t"e necessary reguations &or t"e use o& suc" #eig"ts an+ measures, subject to suc" gui+eines as s"a be prescribe+ by t"e $epartment o& Science an+ 0ec"noogy. 0"e sanggunian concerne+ s"a, by appropriate or+inance, penai7e &rau+uent practices an+ una#&u possession or use o& instruments o& #eig"ts an+ measures an+ prescribe t"e crimina penaty t"ere&or in accor+ance #it" t"e provisions o& t"is Co+e. 3rovi+e+, "o#ever, 0"at t"e sanggunian concerne+ may aut"ori7e t"e municipa treasurer to sette an o&&ense not invoving t"e commission o& &rau+ be&ore a case t"ere&or is &ie+ in court, upon payment o& a compromise penaty o& not ess t"an 0#o "un+re+ pesos (3D2**.**).craa# SEC. (.=. )ishery %entals$ )ees and Charges- (a) Eunicipaities s"a "ave t"e e!cusive aut"ority to grant &is"ery privieges in t"e municipa #aters an+ impose rentas, &ees or c"arges t"ere&or in accor+ance #it" t"e provisions o& t"is Section. (b) 0"e sangguniang bayan may'c"anrobes virtua a# ibrary (() 9rant &is"ery privieges to erect &is" corras, oyster, musses or ot"er aquatic be+s or bangus &ry areas, #it"in a +e&inite 7one o& t"e municipa #aters, as +etermine+ by it' 3rovi+e+, "o#ever, 0"at +uy registere+ organi7ations an+ cooperatives o& margina &is"ermen s"a "ave t"e pre&erentia rig"t to suc" &is"ery privieges' 3rovi+e+, &urt"er, 0"at t"e sangguniang bayan may require a pubic bi++ing in con&ormity #it" an+ pursuant to an or+inance &or t"e grant o& suc" privieges' 3rovi+e+, &inay, 0"at in t"e absence o& suc" organi7ations an+ cooperatives or t"eir &aiure to e!ercise t"eir pre&erentia rig"t, ot"er parties may participate in t"e pubic bi++ing in con&ormity #it" t"e above cite+ proce+ure.craa# (2) 9rant t"e priviege to gat"er, ta6e or catc" bangus &ry, pra#n &ry or 6a#ag-6a#ag or &ry o& ot"er species an+ &is" &rom t"e municipa #aters by nets, traps or ot"er &is"ing gears to margina &is"ermen &ree o& any renta, &ee, c"arge or any ot"er imposition #"atsoever.craa# (3) 8ssue icenses &or t"e operation o& &is"ing vesses o& t"ree (3) tons or ess &or #"ic" purpose t"e sangguniang bayan s"a promugate rues an+ reguations regar+ing t"e issuances o& suc" icenses to quai&ie+ appicants un+er e!isting a#s.craa# 3rovi+e+, "o#ever, 0"at t"e sanggunian concerne+ s"a, by appropriate or+inance, penai7e t"e use o& e!posives, no!ious or poisonous substances, eectricity, muro-ami, an+ ot"er +eeterious met"o+s o& &is"ing an+ prescribe a crimina penaty t"ere&or in accor+ance #it" t"e provisions o& t"is Co+e' 3rovi+e+, &inay, 0"at t"e sanggunian concerne+ s"a "ave t"e aut"ority to prosecute any vioation o& t"e provisions o& appicabe &is"ery a#s.craa# %unicipalities may impose and collect such reasonable fees and charges on business and occupation, except the professional tax which is reserved to the province *note /ec 9>M, which reserves to the province the right to tax professions which need government examinations+! 2xamples of fees and charges that can be charged by the municipality; o #ees for sealing and licensing of weights and measures, and o #ishery rentals, fees, and charges in municipal waters! To get preferential treatment to fishery privileges, marginal fishermen can form a cooperative! *@IM, 7o+ %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum Add to p 112 Common revenue raisin$ powers Artice 2ive - Common Revenue-Raising 3o#ers SEC. (43. Ser#ice )ees and Charges. - Foca government units may impose an+ coect suc" reasonabe &ees an+ c"arges &or services ren+ere+. SEC. (4.. Pulic ,tility Charges. - Foca government units may &i! t"e rates &or t"e operation o& pubic utiities o#ne+, operate+ an+ maintaine+ by t"em #it"in t"eir juris+iction.a# SEC. (44. Toll )ees or Charges. - 0"e sanggunian concerne+ may prescribe t"e terms an+ con+itions an+ &i! t"e rates &or t"e imposition o& to &ees or c"arges &or t"e use o& any pubic roa+, pier or #"ar&, #ater#ay, bri+ge, &erry or teecommunication system &un+e+ an+ constructe+ by t"e oca government unit concerne+' 3rovi+e+, 0"at no suc" to &ees or c"arges s"a be coecte+ &rom o&&icers an+ eniste+ men o& t"e Arme+ 2orces o& t"e 3"iippines an+ members o& t"e 3"iippine ?ationa 3oice on mission, post o&&ice personne +eivering mai, p"ysicay-"an+icappe+, an+ +isabe+ citi7ens #"o are si!ty-&ive (64) years or o+er. )"en pubic sa&ety an+ #e&are so requires, t"e sanggunian concerne+ may +iscontinue t"e coection o& t"e tos, an+ t"erea&ter t"e sai+ &aciity s"a be &ree an+ open &or pubic use. 4?As may impose and collect fees and charges for services rendered; "t can fix; o $easonable fees and charges for services rendered o &ublic utility charges for the operation of public utilities owned, operated, and maintained by them within their <urisdiction! o Toll fees or charges #or the use of any public road, pier, or wharf, waterway, bridge, ferry or telecomm system #AN'2' and 7ON/T$A7T2' by the 4?A concerned (AT no such toll fees or charges shall be collected from; o officers and enlisted men of the Armed #orces of the &hilippines and members of the &hilippine National &olice on mission, o post office personnel delivering mail, o physically-handicapped and disabled citi0ens, and o citi0ens who are sixty-five *KD+ years or older! Note; codal is malabo but this was clarified in the @MD, 7o! %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum Add to 117 )or more 3nowled$e+ &rincipal office N head or main office, what is registered in the documents submitted to the /27/'T" (ranch/sales office N fixed place in a locality which conducts operations of the business as an extension of the principal office o 'oes NOT include display offices used as display areas where no stoc8s or items are stored for sale, although orders for the products may be received thereat -arehouse N place where the goods are stored o "f it accepts orders and/or issues sales invoices independent of a branch with sales office, it shall be considered a sales office #actory N building or collection of buildings with facilities for the manufacture of goods, often for raw materials o 4aboratory, hatchery, and production area of a pearl farm is considered as a factory! *>:@+ &ro<ect office N place where the pro<ect implementation and the monitoring of pro<ect activities are conducted to see to it that the pro<ect will be implemented according to plan and schedule &lant N land, building, machinery, apparatus and fixtures employed in the carrying ona trade or mechanical or other industrial business &lantation N tract of agri land where trees or seedlings are planted, uniformly spaced or seeded by broadcast methods 2xperimental farm N agri land utili0ed by a bi0 or corp to conduct research and experiments involving agri stuff o 4?As where only experimental farms are located shall NOT be entitled to sales allocation #or manufacturers who engage independent contractors to manufacture their products, the rules on situs shall still apply, except that the factory or plant and warehouse of the independent contractor utili0ed for the production and storage of the manufacturerGs products shall be considered as the factory or plant and warehouse of the manufacturer! Add to 145 )or clari)ication -ho are exempt from community development tax. o Absolutely; 'iplomats, and 7onsular reps o 2xempt for the rest of the current taxable year; Transient visitors who stay not more than > months &ersons who come to reside in the &hilippines on or after Ouly 9 &ersons who become 9I years of age on or after Ouly 9 7orporations established and organi0ed on or after Ouly 9 %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum Add to #ari))s and Customs part 5udicial remedy o) the $overnment 2ffect when 7ollector renders a decision A'2$/2 to the government o "f amount is less than &D,:::; Automatic review by the 7ommissioner "f 7ommissioner affirms, or if no decision within >: days, automatic review by the /ecretary of #inance o "f the amount is &D,::: or more; Automatic review 8aagad with the /ecretary of #inance o "n both cases, if /ecretary of #inance does not act within >: days, the decision will become final and executory! o "f decision of /ecretary of #inance is adverse to the importer/owner; Appeal to the 7TA division via petition for review with >: days %$ or %NT within 9D days if still adverse Then go to 7TA en banc Then go to /7 Jow to protest cases under the Tariff C 7ustoms 7ode o 7ollector ma8es a ruling determining the duties, taxes, fees or other charges imposed 2372&T fines in sei0ure cases o "mporter/owner ma8es the payment after final liquidation o #ile a written protest with the 7ollector at the time of payment or within 9D days after o 7ollector issues order for hearing within 9D days from receipt of protest Je has to decide within >: days from termination of hearing o "n case of adverse decision, or inaction by the collector, appeal to the 7ommissioner within 9D days from the notification of the decision or lapse of the >: days o "n case of adverse decision, file a petition for review before the 7TA 'ivision within >: days o "n case of adverse, file a %$ o %NT before the same division within 9D days fro receipt o "n case of adverse resolution, file petition for review before the 7TA en banc within 9D days o "f loser 8a pa rin, file $ule =D with the /7 within 9D days! %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo a m + d g Taxation Two Addendum %ic8ey "ngles =7 Ateneo 4aw @:9@ Atty %ontero/Atty /alvador/Other sources; 7o Antian boo8/%amalateo