Bureau of Local Government Finance Opinion

February 26, 1993 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully, returned, thru the Municipal Treasurer, to the Municipal Secretary, both of Tupi, South Cotabato. This refers to Resolution No. 19, current series, enacted by the Sangguniang Bayan thereat, entitled "EXTENDING THE DEADLINE FOR THE BUSINESS TAX WITHOUT IMPOSING PENALTY UP TO FEBRUARY 15, 1993",which was forwarded to this Department for favorable consideration. It appears that the Revised Code of that municipality increases the rates of permit fees and business taxes to conform with the provisions of the Local Government Code of 1991. To have ample time for the payment thereof, several taxpayers requested for the extension of the renewal of business taxes up to February 15, 1993 without imposing penalty. Thus, the enactment of Resolution No. 19. The law applicable on the abovementioned Resolution is the pertinent portion of Section 167 of the Local Government Code of 1991 which states that "the sanggunian concerned may, for a justifiable reason of cause, extend the time for payment of such taxes, fees or charges without surcharges or penalties, but only for a period not exceeding six (6) months." Accordingly, the Sangguniang Members are in the best position to extend the time for payment of taxes, fees or charges without penalties for a justifiable reason or cause, but not to exceed six (6) months. LORINDA M. CARLOS Executive Director