844 1969/6090

Republic of the Philippines

PROVINCE OF CAGAYAN
TuguegaraoCity

OFFICE OF THE PROVINCIAL TREASURER

Taxes is the Lifeblood of the Nation

May 28, 2014

MRS. ROSALINDA P. CALLANG, DPA
Secretary to the Sangguniang Panlalawigan
This Province

Dear Mrs. Callang:

Greetings in the name of the Lord!

This has reference to your letter dated May 12, 2014 requesting for our comments and/or
recommendations on the Revenue Code of 2014 of Allacapan, Cagayan.

Hereunder are our comments and/or recommendations relative to the aforementioned, to
wit:

1. Under Chapter II,Art.A,Sec.2A.02(a) of the said Ordinance, the rate of tax
imposed increased by 3.75% and under Sec.2.A.02(b-h) increased by 5% which
violates Art.II,Sec.143 of RA7160, otherwise known as the Local Government
Code of 1991.

2. Under ChapterII,Art.D and E of the said Ordinance, these impositions are under
the jurisdiction of the Province.

3. Under Chapter II,Art.F of the said Ordinance, this imposition is within the
jurisdiction of the DENR.

We cannot give our comments and/or recommendations further for the reason that pages
30-42 are missing on the said Ordinance.

For your information and ready reference.

Thank you very much.


Very truly yours,



EMILIA L. IRINGAN
Provincial Treasurer









844 1969/6090

Republic of the Philippines
PROVINCE OF CAGAYAN
TuguegaraoCity

OFFICE OF THE PROVINCIAL TREASURER

Taxes is the Lifeblood of the Nation

May 28, 2014

MRS. ROSALINDA P. CALLANG, DPA
Secretary to the Sangguniang Panlalawigan
This Province

Dear Mrs. Callang:

Greetings in the name of the Lord!

This has reference to your letter dated May 08, 2014 requesting for our comments and/or
recommendations on the Revenue Code of Sta. Teresita, Cagayan.

Hereunder is our comment and/or recommendation relative to the aforementioned, to wit:


Under Chapter 2,Art.ISec.3a-5 of the said Ordinance, enumerated items below
it are misplaced. Also, those among the enumerated, operators of amusement
places, cable network system and computer services establishments are under
the jurisdiction of the province under Chapter 2, Art.I,Sec.140 of the Local
Government Code of 1991.
.

For your information and ready reference.

Thank you very much.



Very truly yours,



EMILIA L. IRINGAN
Provincial Treasurer














844 1969/6090

Republic of the Philippines
PROVINCE OF CAGAYAN
TuguegaraoCity

OFFICE OF THE PROVINCIAL TREASURER

Taxes is the Lifeblood of the Nation


































After a review of the Municipal Revenue Code of the Municipalities of Sta,
Teresita and Allacapan Cagayan, please find hereunder the findings, to wit;


Sta. Teresita, Cagayan










844 1969/6090

Republic of the Philippines
PROVINCE OF CAGAYAN
TuguegaraoCity

OFFICE OF THE PROVINCIAL TREASURER

Taxes is the Lifeblood of the Nation
1. Under Chapter II,Article 1,Section 3-Business tax on contractors and other
independent contractors.
- What are those enumerated operators under that section?

2. Under Chapter 8,Article I,Section 6- Examination of Books of Accounts
The Municipal Treasurer need not ask a written authority to the
Provincial Treasurer to examine books of accounts of the different
establishments doing business in the municipality because under the
Local Government Code of 1991,Chapter 3,Section 171, to quote
The provincial,city,municipal or barangay may or by himself or his
deputies examine books of accounts..



Allacapan, Cagayan:


1. Under Chapter II,Article E Tax on Mining Operations
2. Missing pages from page-30-42
3. Under Chapter II-Payment of Business Tax (Rates on business taxes increased to
55% while as per Local Government Code of 1991 under Section 143, not to
exceed 50% (maximum rates)
4. Under ChapterII,Article A,Section 2A.02-
- H-2 Amusement places
- H-12 Operators of Cable TV Network System
- H-13 Operators of computer services


For your information and ready reference.

Thank you very much.


Very truly yours,



EMILIA L. IRINGAN
Provincial Treasurer











844 1969/6090

Republic of the Philippines
PROVINCE OF CAGAYAN
TuguegaraoCity

OFFICE OF THE PROVINCIAL TREASURER

Taxes is the Lifeblood of the Nation































May 16, 2014

MRS. EMILIA L. IRINGAN
Provincial Treasurer
This Province

Dear Mam Emie:

Greetings in the name of the Lord!










844 1969/6090

Republic of the Philippines
PROVINCE OF CAGAYAN
TuguegaraoCity

OFFICE OF THE PROVINCIAL TREASURER

Taxes is the Lifeblood of the Nation
After a review of the Municipal Revenue Code of the Municipalities of Sta,
Teresita and Allacapan Cagayan, the following are our findings, to wit;


Sta. Teresita, Cagayan:

1. Under Chapter II,Article 1,Section 3-Business tax on contractors and other
independent contractors.
- What are those enumerated operators under that section?

2. Under Chapter 8,Article I,Section 6- Examination of Books of Accounts
The Municipal Treasurer need not ask a written authority to the
Provincial Treasurer to examine books of accounts of the different
establishments doing business in the municipality because under the
Local Government Code of 1991,Chapter 3,Section 171, to quote
The provincial,city,municipal or barangay may or by himself or his
deputies examine books of accounts..



Allacapan, Cagayan:

1. Under Chapter II,Article E Tax on Mining Operations
2. Missing pages from page-30-42
3. Rates on business taxes increased by 5% while as per Local Government
Code of 1991 under Section 143, not to exceed 50% (maximum rates)