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1987 Consti
LGC – enabling law
RA7160
Subject to limitations
-Each local gov unit shall have the power to create its own sources of revenue and to levy
taxes. Fees, and charges, subject ot such limitations and guidelines as Congress may provide.
8. Excise taxes on articles enumerated under the NIRC, as amended, and taex, fees, and
charges on
12. taxes, fees, charges for the registration of motor vehicles and for the issuance of all kinds
of licenses or permits for the driving thereof, except tricycles.
13. ^^on the Phil. Products actually exported, except as otherwise provided in the LGC.
14. ^ôn Countryside and and Barangay Business Enterprises, and duly registered
cooperatives under the Cooperative Code of the Phil.
15. ^^on the National Gov. its agencies and instrumentalities and LGUs.
b. If no branch/sales outlet – sales recorded in the principal office and business tax paid
in the municipality where principal office is located.