Letter of Instructions No. 60, issued on March 2, 1973, directs local government officials in the Philippines to refrain from imposing new taxes until a Local Government Code, as mandated by the new Constitution effective January 17, 1973, is established. This restriction applies to all municipal, city, or provincial governments operating under the Local Autonomy Act (Republic Act No. 2264). The aim is to ensure a standardized approach to taxation once the Local Government Code is implemented. Until that time, local governments are prohibited from enacting new tax measures.
March 2, 1973
LETTER OF INSTRUCTIONS NO. 60
| TO | : | The Secretary of Local Governments |
| and Community Development | ||
| The Secretary of Finance |
The new Constitution which took effect on January 17, 1973 authorizes local governments to impose new taxes in accordance with a Local Government Code that shall be established. cdt
Inasmuch as said Local Government Code has yet to be drawn up and put into effect, it is hereby directed that no new taxes shall be passed by any municipal, city or provincial government under the Local Autonomy Act, Republic Act No. 2264, until the Local Government Code provided for in the new Constitution shall have come into effect. cd i