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What is Local Business Tax Guidelines and Rates about?

This document discusses business and other local taxes that can be imposed by local government units (LGUs) in the Philippines. It outlines 8 categories of business that LGUs can tax, including manufacturers, wholesalers, retailers, contractors, banks and other financial institutions. For each category, it describes what constitutes the tax base (usually gross sales or receipts) and provides examples of tax rates and structures that LGUs can use, such as graduated fixed taxes, percentage taxes, and fixed ta

Author

flordeliza de jesus

Language

EN