Local Government Code of 1991 Political / Public Law BOOK I / GENERAL PROVISIONS TITLE I / BASIC PRINCIPLES CHAPTER I / The Code: Policy and Application Section 1. Title Section 2. Declaration of Policy Section 3. Operat...
...Mirabilia enacts Ordinance No. 2099-01 under Secs. 130 and 132 of the Local Government Code imposing a local business tax on cloud-kitchen platforms operating within its jurisdiction. The tax base is 0.28% of annual gros...
Citations: Local Government Code of 1991 (Republic Act No. 7160), Sec. 130, Local Government Code of 1991 (Republic Act No. 7160), Sec. 132
...ing the role of apportionment to preserve local scope and uniformity. Local Government Code of 1991, Sec. 133
Citations: Local Government Code of 1991, Sec. 133
...d apply it to concrete facts without drifting into adjacent subjects. Local Government Code of 1991 (RA 7160), Civil Service Commission rules and regulations (CSC)
Citations: Local Government Code of 1991 (RA 7160), Civil Service Commission rules and regulations (CSC)
...nt city, has a Budget Officer position listed as appointive under the Local Government Code. The Mayor appointed Ms. Lara to that post without the concurrence of the Sangguniang Panlungsod and without confirming that she...
Citations: Local Government Code of 1991 (Republic Act No. 7160), Civil Service Commission rules and Civil Service Law
...rete scenario to avoid reusing prior patterns. Republic Act No. 7160 (Local Government Code of 1991), Local Government Code, remedies of LGUs (distraint and levy)
Citations: Republic Act No. 7160 (Local Government Code of 1991), Local Government Code, remedies of LGUs (distraint and levy)
...testing precise application and timing rules. Republic Act No. 7160 (Local Government Code of 1991), Sec. 194 (Prescriptive period for local taxes)
Citations: Republic Act No. 7160 (Local Government Code of 1991), Sec. 194 (Prescriptive period for local taxes)
In the City of San Vicente, the City Assessor issues a local business tax assessment against LunaTech Manufacturing, Inc. for the current year. The assessment notice lists the business name, principal address, classifica...
Citations: Constitution of the Philippines, Art. X (Local Government); Local Government Code of 1991; Nacar v. Gallery Frames, G.R. No. 96090, August 3, 1992
In the Municipality of Cabugao, the City Assessor issues a local real property tax assessment against a parcel owned by Maria Estrella. The assessment notice lists the parcel description, classification as residential, t...
Citations: Constitution of the Republic of the Philippines, Article III (Due Process)., Local Government Code of 1991 (RA 7160) on assessment, distraint, and levy in local taxes.
...hout drifting into unrelated topics. Constitution of the Philippines, Local Government Code of 1991 (Republic Act No. 7160)
Citations: Constitution of the Philippines, Local Government Code of 1991 (Republic Act No. 7160)
A city passes Ordinance No. 20XX-04 imposing a local tax of 5% on gross receipts earned by consulting firms for projects located within the city boundaries. The tax applies uniformly to all firms operating in the city, r...
Citations: Local Government Code of 1991 (Republic Act No. 7160), Sec. 133
...gh a sanggunian-approved ordinance, orders the temporary closure of a local road for 180 days to facilitate the construction of a private commercial development’s service road. The closed road is a key link used by resid...
Citations: Republic Act No. 7160 (Local Government Code of 1991)
...aligning with the topic while avoiding repetition of prior scenarios. Local Government Code of 1991 (Republic Act No. 7160)
Citations: Local Government Code of 1991 (Republic Act No. 7160)
...dates to avoid overlap with provided examples. Republic Act No. 7160 (Local Government Code of 1991), Sec. 195, Republic Act No. 7160 (Local Government Code of 1991), Sec. 194
Citations: Republic Act No. 7160 (Local Government Code of 1991), Sec. 195, Republic Act No. 7160 (Local Government Code of 1991), Sec. 194
...pattern to avoid overlap with prior questions. Republic Act No. 7160 (Local Government Code of 1991), Sec...
Citations: Republic Act No. 7160 (Local Government Code of 1991), Sec. 194 (Remedies of Local Government Units)
...the current calendar year, the Municipality of San Salvador issues a local business tax assessment against HardwareHub, a hardware store operated by the Lim family. The assessment notice lists the business name, princip...
Citations: Constitution of the Philippines, Article III (Due Process Clause), Local Government Code of 1991 (Republic Act No. 7160)
...y, the sanggunian enacts Ordinance No. 2027-YY closing a segment of a local road for 90 days to allow a private logistics company to construct a service corridor and to connect its facility to an adjacent private access...
Citations: Local Government Code of 1991 (Republic Act No. 7160), Constitution of the Philippines, Article X (Local Government)
...y, the sanggunian enacts Ordinance No. 2030-AB closing a segment of a local road for 60 days to enable a private water utility to lay a service corridor and install a water main connecting to a private facility. The clos...
Citations: Local Government Code of 1991 (Republic Act No. 7160)
...y, the sanggunian enacts Ordinance No. 2029-AB closing a segment of a local road for 90 days to allow a private developer to construct a waterfront redevelopment project, including a service corridor and private parking...
Citations: Local Government Code of 1991 (Republic Act No. 7160), Constitution of the Philippines, Article X (Local Government)
...y, the sanggunian enacts Ordinance No. 2029-AL closing a segment of a local road for 120 days to facilitate the construction of a private underpass that will connect to a private development’s service road. The road segm...
Citations: Local Government Code of 1991 (Republic Act No. 7160), Constitution, Article X (Local Government)
...San Isidro, the Mayor appointed Ms. Lara as City Planning Officer, a local appointive post under the Local Government Code. The Sanggunian Panlungsod did not concur in the appointment, and no verification of Civil Servi...
Citations: Local Government Code of 1991 (Republic Act No. 7160), Civil Service Law and Civil Service Commission rules on eligibility and appointment of civil servants, Supreme Court decisions interpreting the requirement of concurrence and civil service eligibility for local appointive offices
In the City of San Rafaela, the City Assessor issues a local real property tax assessment against a parcel owned by Mateo Realty, Inc. for the current year. The assessment notice lists the parcel ID, location, classifica...
Citations: Local Government Code of 1991 (RA 7160), Constitution of the Philippines, Article X (Local Government)
...y of Silangan, the Mayor appointed Ms. Navarro as City Comptroller, a local appointive post under the Local Government Code. The Sanggunian Panlungsod did not concur in the appointment, and no verification of Civil Servi...
Citations: Republic Act No. 7160 (Local Government Code of 1991), Civil Service Commission rules and policies on Local Appointments and Civil Service eligibility
In the Municipality of San Rafael, the City Assessor issues a local business tax assessment against Luzon Gourmet Coffee, Inc. for the current year. The assessment notice lists Luzon Gourmet Coffee, Inc., its principal p...
Citations: Constitution of the Philippines (1987) Art III, due process clause (audi alteram partem)., Local Government Code of 1991 (Republic Act No. 7160) (tax assessment and collection framework).
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