Bureau of Local Government Finance Opinion

January 31, 1995 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Nicanor Bacsal Assistant Treasurer Pepsi-Cola Products Phils., Inc. P.O. Box 3018 MCPO 1270 Makati, Metro Manila S i r : This refers to your letter dated December 28, 1994 regarding the claim of Pepsi-Cola Products Phils., Inc. (PCPPI) for tax credit/refund of an alleged excessive and unreasonable Mayors permit fee amount to P10,000.00 paid to the Municipality of Tanauan, Leyte. Representations are made that a protest letter dated June 23, 1994 has been filed in said municipality. The Municipal Treasurer denied the aforementioned claim under a letter dated July 15, 1993 for reason that the Municipal Tax Ordinance which is the subject of your protest has not been declared unconstitutional or illegal by competent authority. In this connection, and considering that protests against assessment of taxes, fees or charges are now within the jurisdiction of local treasurers, this Bureau regrets that it finds no legal basis for countermanding or amending the decision made by the Municipal Treasurer of Tanauan. However, as provided for in Section 195 of the Local Government Code of 1991, if you do not agree with the decision of the local treasurer, or if he fails to take action within sixty (60) days from the date you filed the protest you may elevate the matter to a court of competent jurisdiction. Very truly yours, LORINDA M. CARLOS Executive Director