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2. Diplomatic and consular representatives; Transient visitors when their stay in the Philippines does not exceed 3 months. (Sec. 159 R.A. 7160) Q: What are the remedies available to the local government units to enforce the payment of taxes? A: 1. Imposing penalties (surcharges and penalty interest) in case of delinquency (Sec. 167 R.A. 7160) 2. Availing local government’s liens (Sec. 173 R.A. 7160) 3. Administrative action through distraint of goods, chattels, and other personal property (Sec. 174(a) R.A. 7160) 4. Judicial action (Sec. 174(b) R.A. 7160) Q: What are the other sources of revenue? A: The local government units are entitled to definite shares in: 1. The proceeds from development and utilization of mines, forests, and marine resources up to 40% of the gross collections there from by the national government. (Sec. 290 R.A. 7160) 2. The proceeds of government owned or controlled corporations engaged in the utilization and development of the national wealth up to 1% of the gross sales or 40% of the gross collections made by the national government there from, whichever is higher. (Sec. 291 R.A. 7160) Q: What are real property taxes? A: These are directly imposed on privilege to use real property such as land, building, machinery, and other improvements, unless specifically exempted. Note: Real property taxes are local taxes and not national taxes. (Pimentel, 2007 Edition, p. 415) 194 1.
3. The taxpayer has already paid the tax The protest must be in writing Must be filed within 30 days from payment of the tax to the local treasurer concerned who shall decide the same within 60 days from receipt of such protest. Note: Payment of tax is precondition in protest questioning the reasonableness of the assessment or amount of tax; but not when the issue raised is the authority of assessor or treasurer. (Ursal, Philippine Law on Local Government Taxation, 2000 Ed.) Q: How much real property tax can be imposed by the local government units? A: A real estate levy may be imposed by the province or city or a municipality w/in metro...
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