Guidelines on the Imposition and Collection of Local Taxes, Fees and Charges on Professionals

June 12, 2019DOF LOCAL FINANCE CIRCULAR NO. 001-19TO:All BLGF Central and Regional Directors; All Local Chief Executives, Local Legislative Bodies, and Local Treasurers of Provinces, Cities and Municipalities; and Others Concerned   SUBJECT:Guidelines on the Imposition and Collection of Local Taxes, Fees and Charges on Professionals SECTION 1. Legal Bases. — This Circular is issued on the following legal bases:1.1. Section 139 1 of Republic Act (R.A.) No. 7160, otherwise known as the "Local Government Code (LGC) of 1991," provides for the legal basis for provinces to impose and collect professional tax on each person engaged in the exercise or practice of his/her profession; ATcaHS1.2. Cities are also authorized to impose professional tax under Section 151 of the LGC, which provides that a city may levy the taxes, fees, and charges which a province or municipality may impose;1.3. The lone municipality within the Metropolitan Manila Area (MMA) may also levy and collect professional tax pursuant to Article 236(b) 2 of the Implementing Rules and Regulations (IRR) of the LGC;1.4. Section 147 of the LGC provides that...