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Prescribing Guidelines Governing the Power of Municipalities and Cities to Impose Business Tax Fees and Charges on Tollway Operators/Concessionaries Pursuant to Section 143 (e), Republic Act No. 7160, Otherwise known as the Local Government Code of 1991, and its Implementing Rules and Regulations

BLGF Memorandum Circular No. 024-13 • Bureau of Local Government Finance • Memorandum Circulars • Feb 21, 2013

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February 21, 2013 BLGF MEMORANDUM CIRCULAR NO. 024-13 TO : All Bureau Officials and Personnel; Regional Directors for Local Government Finance; Provincial, City and Municipal Treasurers and Others Concerned SUBJECT : Prescribing Guidelines Governing the Power of Municipalities and Cities to Impose Business Tax Fees and Charges on Tollway Operators/Concessionaries Pursuant to Section 143 (e), Republic Act No. 7160, Otherwise known as the Local Government Code of 1991, and its Implementing Rules and Regulations For the information and guidance of all concerned, attached is a copy of Local Finance Circular No. 1-2013 of the Department of Finance dated January 18, 2013. The Central and Regional Director of this Bureau are hereby instructed to take note of the above and disseminate the contents to all Bureau Staff. Please be guided accordingly. (SGD.) ATTY. SALVADOR M. DEL CASTILLO OIC-Executive Director ATTACHMENT DOF Local Finance Circular No. 1-2013 January 18, 2013

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