Bureau of Local Government Finance Opinion

November 24, 2014 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 2nd Indorsement Respectfully returned to the Regional Director for Local Government Finance, Region IV-A (CALABARZON) the herein preceding indorsement relative to the letter dated October 7, 2014 of the City Treasurer of Tanauan City, seeking opinion whether or not the businesses engaged in advertising and printing of tarpaulin within the territorial jurisdiction of said city is covered by the provision under their enabling Tax Ordinance (Article F, Sec. 2F.01 of City Ordinance 2011-1), to wit: "there is hereby levied a tax at a rate of 75% of 1% of the gross annual receipts for the preceding year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets and other similar nature" The above query is being made in view of the cited phrase: "and other similar nature," of the ordinance as basis in collecting tax on the printing of tarpaulins thereat. In this connection, while tarpaulins are not expressly mentioned it may belong to the same kind or class enumerated, thus they may be deemed included in the blanket "and clause other similar nature". It is worth pointing that what is being taxed is the exercise of the privilege to engage in the business of printing not on the articles enumerated therein. Be guided accordingly. (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director