BIR Ruling No. 064-63

September 9, 1963 BIR RULING NO. 064-63 Miss Isidora Laberinto Municipal Secretary Pagil, Laguna (Thru the Information Department Philippines Free Press, Manila) M a d a m : This is with reference to your letter dated March 14, 1963 requesting information as to the corresponding share of a municipality on the following national internal revenue taxes paid therein, to wit: (a) Percentage taxes (b) Regular forest charges, and (c) Licenses on business and occupation In reply, please be informed that the share of a municipality, wherein a taxpayer has paid: (1) percentage taxes, namely: compensating tax, advance sales tax, contractors tax, tax on common carriers, sales tax; (2) regular forest charges, and (3) fixed taxes (licenses) on business and occupation, is two per centum by the present population of all the municipalities, times the population of each municipality. The share of said municipality from percentage taxes paid by rope factories, coconut oil mills, desiccated coconut factories and cassava flour mills, however, is one-seventh (1/7) of the total collection throughout the Philippines divided by the total population of all the municipalities, multiplied by the population of each municipality. cdpr It may be stated, in this connection, that the collection of a particular municipality of the national taxes above-mentioned is not the determining factor of its share of allotment. Furthermore, whether or not a municipality has collected these kinds of taxes, it is entitled to the so-called regular and special internal revenue allotments in accordance with the above given computation. Very truly yours, (SGD.) JOSE B. LINGAD Acting Commissioner of Internal Revenue