Bureau of Local Government Finance Opinion

January 14, 2010 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Socorro T. Paz Certified Public Accountant 24 M. Roxas Street San Roque, Marikina City Madam : This refers to your letter dated 29 June 2009 addressed to Honorable CLARITO L. MANLLILIN, CESO III, Assistant Secretary for Finance and Controllership, Department of the Interior and Local Government (DILG), referred to this Bureau under a 1st Indorsement dated July 17, 2009 and received by this Bureau on August 11, 2009, for appropriate action. Inquiry is being made as to the basis in computing surcharges, penalties and interest on late payment of business license and other fees and charges, as well as the counting of period within which to impose interest on unpaid taxes being implemented by the Business Permits and Licensing Office (BPLO) of Antipolo City, which, in your opinion, is not in accordance with the provisions of R.A. 7160, otherwise known as the Local Government Code (LGC) of 1991. Perusal of the attached Exhibit more specifically Official Receipt No. 0058766 dated 05/09/2009 (Exhibit-B) shows that PROJEKT AUDIO INNOVATIONS CO. was assessed as follows: Particulars Amount of Surcharges/ Amount Qtr. Tax and Penalties Due Fees TAX ON OTHER SERVICES 12,680.00 4,743.75 17,393.75 MAYOR'S PERMIT (1825) 750.00 0.00 750.00 GARBAGE CHARGES 205.00 0.00 205.00 SANITARY PERMIT FEE 385.00 0.00 365.00 FIRE INSPECTION FEE 206.00 0.00 205.00 STICKER 60.00 0.00 60.00 CALLING FEES 400.00 0.00 400.00 OTHERS 124.00 0.00 124.00 It may recalled that said letter was referred to the Office of the City Treasurer of Antipolo for comment under a letter dated September 14, 2009, which in turn was referred to the Office of the Business Permits and Licensing Office (BPLO). IEAacT In response, attached is a letter dated 10 December 2009 of Mr. SALVADOR S. MANIQUEZ, CPA, Officer in Charge, BPLO, explaining in detail how their office came up with such assessment on late payment of business license and other fees and charges, as well as the counting of period within which to impose interest on said unpaid taxes. We hope that this will help clarify matters. Very truly yours, (SGD.) MA. PRESENTACION R. MONTESA Executive Director