PART I REVISITING THE BASICS

A. Revisiting the basics on renewal fees such as Local Business Tax, mayor’s permit & licenses, barangay business permit, sanitary inspection fee, garbage fee, building inspection fee, electrical inspection fee, mechanical inspection fee, plumbing inspection fee, fire inspection fee, personnel fee, business plate registration fee, community tax certificate & place of payment

B. Situs & allocation rules on company with branch, factory, warehouse, depot, plantation, manufacturers, assemblers, contractors, producers, power plant, and exporters with factories, project offices & plants including banks & other financial institutions, insurance, and mining with presence throughout the country

C. Installment payment of Local Business Tax & deadlines, corresponding surcharge & interest rates on default, deadlines & extension

D. Revisiting the basics on application for new & start-up business & renewal documents, locational clearance, components of assessment sheet, registration & documentary requirements, permits & forms to fill-up,

E. What to do in case of tax mapping & inspection, documents need to prepare, how to address & respond to assessable penalties for noted violations, where & when to appeal,

F. Revisiting the basics of real property tax on land, building, improvements & machineries, timing of payment & availment of discount & amnesty vis-à-vis the recently passed Real Property Assessment Valuation Reform Act (RPVARA), a 3^rd installment in the Comprehensive Tax Reform Package

G. Reportorial requirements on semi-annual submission of list of employees to LGU

H. Revisiting the processes involved in the assessment by LGU, tax audit requirements, its basis & taxpayer’s remedies, refund process vs. offsetting mechanism

I. Revisiting highlights of the Memorandum of Agreement signed by BIR, Bureau of Local Government & Finance (BLGF) & Philippine Association of Local Treasurers & Assessors, Inc. (PHALTRA) on the enhancement & administration of collection of local taxes

PART II SPECIAL CIRCUMSTANCES CITING COURT DECISIONS & BLGF OPINION

A. Transfer & retirement of business vis-à-vis LGU: Which has rightful authority to impose local tax, refund mechanism, documentary requirements for tax clearance, late filing of retirement notice?

B. Court-decided cases on legality of regular & special assessment on Real Property Tax (RPT) on common property of a condominium corporation such as gym, pool, garden, and other common amenities, exemption from transfer tax on subsequent registration to association

C. Proper tax base for promotion & advertising agencies with third-party payments, logistics & freight-forwarding company with inter-jurisdictional boundaries, gross receipts vs. gross revenues, clarified

D. Court-decided cases on legality of LBT imposed on dividend, interest income, net earnings of an associate & gains from sale of shares of stocks of an investor & holding company, bank & non-bank financial intermediary

E. BLGF opinion on net commission income as proper tax base for distributorship entities

F. Court-decided cases on legality of RPT imposition on machineries of a restaurant & mall operators

G. BLGF opinion & court-decided cases challenging Presumptive Income Level Assessment Approach

H. Court-decided cases on legality of imposition of real property tax, local taxes & regulatory fees to PEZA-registered entities