Local government units are granted the power to create their own sources of revenues by no less than the Philippine Constitution. That power is further defined under the Local Government Code of 1991 . And provided that there is a valid tax ordinance enacted by the respective local legislative body or the sanggunian, that power can be imposed on properties and business activities located or conducted within the jurisdiction of the concerned LGU.
Without dwelling on specific cases, let me discuss in general the extent of the power of LGUs to impose local taxes, especially when a taxpayer conducts business in different LGUs or when transactions cover more than one LGU. The rule on situs of local taxation is very clear.
The rules undoubtedly made clear that sales made in a locality where there is no branch shall be recorded in the principal office and the taxes due shall accrue to the city or municipality where the principal office is located. A branch is a fixed place in a locality, which conducts operations of the business as an extension of the principal office. An office where orders may be received is not a branch or sales office.
France Dernières Nouvelles, France Actualités
Similar News:Vous pouvez également lire des articles d'actualité similaires à celui-ci que nous avons collectés auprès d'autres sources d'information.
La source: BusinessMirror - 🏆 19. / 59 Lire la suite »