Bureau of Local Government Finance Opinion

January 22, 2010 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Juliet M. Untalan Certified Public Accountant No. 0677 Quirino Avenue Brgy. San Dionisio, Paraaque City Madam : This refers to your letter dated January 18, 2010 requesting, in behalf of your client, Chemical Commissary Phil., Inc. (CCPI), confirmation of the following opinions, viz. : c. That CCPI, for local taxation purposes, falls under the classification of wholesaler of essential commodities pursuant to Section 143(c) of R.A. 7160 and shall be taxed at the rate of 50% of 1%; and d. Since no actual examination was made by the deputy examiner authorized by the City Treasurer to do so as evidenced by CCPI records, the assessment issued is null and void and in complete violation of a statutory provision of the Local Government Code of 1991 (LGC), more specifically Section 171 thereof, notwithstanding the fact that the same is a violation of CCPI's constitutional right to due process , which provides that "no person shall be deprived of his property without due process of law". Be informed that said letter was referred to the City Treasurer of Paraaque City for comment and/or appropriate action. CcaDHT Rest assured that once we receive the said comment and/or appropriate action, your concern shall be addressed accordingly. Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director