BIR Ruling

August 4, 1967 The Municipal Treasurer Municipality of Antipolo Province of Rizal S i r : This has reference to your letter dated June 16, 1967 requesting opinion as to whether or not the tax exemption issued by the Secretary of Agriculture and Natural Resources to Marinduque Mining and Industrial Corporation in Antipolo, Rizal includes municipal licenses imposed by the Municipal Council of Antipolo under authority of R.A. No. 2264 known as the Local Autonomy Act. In reply, I have the honor to inform you that, unless a national tax-exemption law expressly includes exemption from municipal taxes or license fees, this Office believes that the municipality concerned may enforce its tax ordinances without doing violence to the national tax law. The determination of the legality of municipal tax ordinance is not, however, within the province of this Office to decide. Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue