Guidelines Governing the Power of Provinces, Cities and Municipalities to Impose Local Taxes, Fees and Charges on Mining Companies

August 20, 2009DOF LOCAL FINANCE CIRCULAR NO. 02-09SUBJECT:Prescribing the Guidelines Governing the Power of Provinces, Cities and Municipalities to Impose Local Taxes, Fees and Charges on Mining Companies Pursuant to the Pertinent Provisions of Republic Act No. 7160, Otherwise Known as the Local Government Code of 1991 and its Implementing Rules and Regulations (IRR)   TO:All Regional Directors, Bureau of Local Government Finance, District Treasurers of Metropolitan Manila, Provincial, City, and Municipal Treasurers and Other Concerned  Pursuant to the pertinent provisions of Republic Act No. 7160, otherwise known as the Local Government Code of 1991 (LGC), as implemented by its Implementing Rules and Regulations (IRR), provinces, cities and municipalities may impose taxes on mining companies. In response to queries/requests of LGUs and to clarify the rules on the taxability of mining companies, the following guidelines are hereby issued in accordance with Article 287 of the IRR, to ensure the proper and effective exercise by provinces, cities and municipalities of their taxing powers under the LGC, as implemented under Rule XXX of the IRR, consistent with the...