Correct Interpretation of Section 150 of the Local Government Code on the Situs of Taxation

March 3, 2010DOF OPINION1st IndorsementRespectfully forwarded to the Executive Director, Bureau of Local Government Finance, Malate, Manila, for appropriate action, the herewith attached letter dated March 2, 2010, of Ms. Rachelle R. Dimagmaliw, Finance Manager, Greenline Environment Management Systems, Inc., Unit 908 The Taipan Place, Emerald Avenue, Ortigas Center, Pasig City, seeking the correct interpretation of Section 150 of the Local Government Code on the situs of taxation. The issue raised therein involves local taxation which is within your sphere of competence. Early action hereon direct to Ms. Dimagmaliw, copy furnished this Office will be highly appreciated. (SGD.) FIDEL G. CONDRADADirector III Legal Affairs Office