Bureau of Local Government Finance Opinion

July 31, 1996 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Jeorge D. Cabalit Vice Mayor Tagbilaran City S i r : This refers to your letter dated February 27, 1996 requesting clarification whether professionals like CPAs and nurses who have paid their professional tax to the local government unit are exempt from the payment of license fees with the Professional Regulation Commission (PRC). It appears that the request was prompted in relation to Section 139(b) of the Local Government Code of 1991 (LGC) quoted hereunder: "Sec. 139. Professional Tax . (a) . . .. "(b) Every person legally authorized to practice his profession shall pay the professional tax to the province where he maintains his principal office in case he practices his profession in several places: Provided however, That such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession." In this connection, we invite attention to the provisions of Section 5(g) of P.D. 223, which read as follows: "Sec. 5. Powers of the Commission . The powers of the Commission are as follows: "(a) . . . "(g) To determine, fix and collect the amount to be charged for examination, registration, registration without examination, licenses, annual registration fees, certifications, surcharges and other fees not specified under the provisions of Republic Act No. 6511 or amend the rates provided thereunder subject to approval by the Office of the President: . . ." In view of the foregoing provisions of law, it may be deduced that professionals like CPAs and nurses who pay their professional tax to the local government unit concerned are still liable to pay the license fee imposed by the PRC. We hope that this will clarify matters and we also take this opportunity for expressing our regrets for the delay incurred in making this reply. Please accept our apologies. prcd Very truly yours, (SGD.) LORINDA M. CARLOS Executive Director