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Former Department of Finance Secretary, Edgardo B. Espiritu's Opinion Exempting Dental Clinics from Securing Mayors Permit

Bureau of Local Government Finance Opinion • Bureau of Local Government Finance • Opinions • Apr 8, 2010

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April 8, 2010 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION 1st Indorsement IN RE : Former Department of Finance Secretary, Edgardo B. Espiritu's Opinion Exempting Dental Clinics from Securing Mayors Permit Respectfully referred to the Honorable MARGARITO B. TEVES, Secretary of Finance the attached letter dated December 6, 1999 of the former Secretary of Finance, Edgardo B. Espiritu to Dr. Flor S. Enriquez, Philippine Dental Association, relative to the latter's request for opinion on the need for Mayor's Permit and Professional Tax in the operation of a dental clinic, replying in effect that to do so would be to impose a local tax on the practice of a profession and this would be in contravention of the Local Government Code. This Office would respectfully wish to solicit your advice if the aforesaid rule still prevails before our Office issues guidelines on the above matter. (SGD.) ALBERTO H. SUANSING Assistant Secretary

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