Bureau of Local Government Finance Opinion

January 11, 2011 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement Respectfully referred to the ICO-City Treasurer, Manila, for appropriate action the herein undated letter of Dr. Pauline G. Chua, requesting for a refund relative to the erroneous payment of Business Permit dated June 2004-January 2010. The request is being made in view of the information from the Philippine Dental Association (PDA) that dental clinics are exempt from the payment of business permit starting December 6, 1999. In this connection, enclosed for your ready reference is a copy of the letter dated December 6, 1999 of the Secretary of Finance, addressed to Dr. Flor S. Enriquez, former President of the PDA. It is informed that the opinion embodied in the said letter still holds until such time that said opinion is modified or rescinded accordingly. EDATSI Report of action taken hereon within five (5) days from receipt hereof is requested. (SGD.) MA. PRESENTACION R. MONTESA, CESO III Executive Director