Bureau of Local Government Finance Opinion

December 14, 2009 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Alexander L. Miguel Special Investigator III BLGF-Region 2 OIC-Municipal Treasurer Office of the Municipal Treasurer Camalaniugan, Cagayan Sir : This is to acknowledge receipt of your letter dated November 23, 2009, furnishing this Bureau a copy of the Decision of the Regional Trial Court, Second Judicial Region, Branch 08, Aparri, Cagayan, entitled " National Power Corporation, Appellant vs. Municipality of Camalaniugan and Alexander L. Miguel, Appellees , docketed as Civil Case No. 11-4-4763, regarding an appeal filed pursuant to Section 195 of R.A. No. 7160, wherein the Court, declared "VALID AND LEGAL" the assessment made by that Office for business tax against the National Power Corporation (NPC). We hope that this can be used as reference for cases of similar nature of other local government units. Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director