Latest Rev Code 2014

8/11/2019 Latest Rev Code 2014

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Republic of the PhilippinesPROVINCE OF CAGAYANTuguegaraoCity

OFFICE OF THE PROVINCIAL TREASURER

Taxes is the Lifeblood of the Nation

May 28, 2014

MRS. ROSALINDA P. CALLANG, DPA

Secretary to the Sangguniang PanlalawiganThis Province

Dear Mrs. Callang:

Greetings in the name of the Lord!

This has reference to your letter dated May 12, 2014 requesting for our comments and/orrecommendations on the Revenue Code of 2014 of Allacapan, Cagayan.

Hereunder are our comments and/or recommendations relative to the aforementioned, to

wit:

1. Under Chapter II,Art.A,Sec.2A.02(a) of the said Ordinance, the rate of tax

imposed increased by 3.75% and under Sec.2.A.02(b-h) increased by 5% whichviolates Art.II,Sec.143 of RA7160, otherwise known as the Local Government

Code of 1991.

2. Under ChapterII,Art.D and E of the said Ordinance, these impositions are underthe jurisdiction of the Province.

3. Under Chapter II,Art.F of the said Ordinance, this imposition is within thejurisdiction of the DENR.

We cannot give our comments and/or recommendations further for the reason that pages

30-42 are missing on the said Ordinance.

For your information and ready reference.

Thank you very much.

Very truly yours,

EMILIA L. IRINGAN

Provincial Treasurer


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May 28, 2014

MRS. ROSALINDA P. CALLANG, DPA

Secretary to the Sangguniang Panlalawigan

This Province

Dear Mrs. Callang:


This has reference to your letter dated May 08, 2014 requesting for our comments and/orrecommendations on the Revenue Code of Sta. Teresita, Cagayan.

Hereunder is our comment and/or recommendation relative to the aforementioned, to wit:

Under Chapter 2,Art.ISec.3a-5 of the said Ordinance, enumerated items belowit are misplaced. Also, those among the enumerated, operators of amusement

places, cable network system and computer services establishments are under

the jurisdiction of the province under Chapter 2, Art.I,Sec.140 of the Local

Government Code of 1991.

.



Very truly yours,

EMILIA L. IRINGAN



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After a review of the Municipal Revenue Code of the Municipalities of Sta,

Teresita and Allacapan Cagayan, please find hereunder the findings, to wit;

Sta. Teresita, Cagayan


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1. Under Chapter II,Article 1,Section 3-Business tax on contractors and otherindependent contractors.

- What are those enumerated operators under that section?

2. Under Chapter 8,Article I,Section 6- Examination of Books of AccountsThe Municipal Treasurer need not ask a written authority to the

Provincial Treasurer to examine books of accounts of the different

establishments doing business in the municipality because under theLocal Government Code of 1991,Chapter 3,Section 171, to quote

The provincial,city,municipal or barangaymay or by himself or his

deputies examine books of accounts..

Allacapan, Cagayan:

1. Under Chapter II,Article ETax on Mining Operations2. Missing pages from page-30-423. Under Chapter II-Payment of Business Tax (Rates on business taxes increased to

55% while as per Local Government Code of 1991 under Section 143, not to

exceed 50% (maximum rates)

4. Under ChapterII,Article A,Section 2A.02-- H-2 Amusement places- H-12 Operators of Cable TV Network System- H-13 Operators of computer services



Very truly yours,

EMILIA L. IRINGAN



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May 16, 2014

MRS. EMILIA L. IRINGANProvincial Treasurer

This Province

Dear Mam Emie:



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After a review of the Municipal Revenue Code of the Municipalities of Sta,Teresita and Allacapan Cagayan, the following are our findings, to wit;

Sta. Teresita, Cagayan:

1. Under Chapter II,Article 1,Section 3-Business tax on contractors and otherindependent contractors.

- What are those enumerated operators under that section?

2. Under Chapter 8,Article I,Section 6- Examination of Books of Accounts

The Municipal Treasurer need not ask a written authority to theProvincial Treasurer to examine books of accounts of the different

establishments doing business in the municipality because under the

Local Government Code of 1991,Chapter 3,Section 171, to quoteThe provincial,city,municipal or barangay may or by himself or his

deputies examine books of accounts..

Allacapan, Cagayan:

1. Under Chapter II,Article ETax on Mining Operations2. Missing pages from page-30-423. Rates on business taxes increased by 5% while as per Local Government

Code of 1991 under Section 143, not to exceed 50% (maximum rates)

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