Bureau of Local Government Finance Opinion

March 19, 1993 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Ma. Luz Raneses-Raval Legal Counsel Granexport Manufacturing Corporation 16th Floor, Cocobank Building Makati Avenue, Makati, Metro Manila M a d a m : This refers to your letter dated December 15, 1992 requesting clarification as to whether or not a corporation can be held liable for the payment of Community Tax of P 500.00 as many as the number of its buying stations nationwide. It is represented that Granexport Manufacturing Corporation (GRANEX) has its principal office in Makati and had paid the annual community tax of P500.00 therein. It has a branch/buying station located in Leyte and the Municipal Treasurer thereof assessed a separate community tax of the same amount. Hence, the above request. In this connection, please be informed that the above issue has been clarified under Memorandum Circular No. 153, dated June 4, 1992, of the Office of the President, copy enclosed, first paragraph of Section 2 thereof, which reads as follows: "Sec. 2. The community tax shall be paid in the place of residence of the individual, or in the place where the principal office of the juridical entity is located and, upon payment thereof, the corresponding community tax certificate shall accordingly be issued." cd i Accordingly, GRANEX should pay the community tax only once - to the municipality of Makati where its principal office is located and not to LGUs where it only operates/maintains buying stations. It is hoped that this clarifies matters. Very truly yours, By Authority of the Secretary: LORINDA M. CARLOS Executive Director Bureau of Local Government Finance