Securing or renewing of a Business or Mayor’s Permit can be quiet stressful for some entrepreneurs especially if the fee charged is excessive and iniquitous. But the payment of it cannot be dispensed with since it is imposed pursuant to the police power delegated to the Local Government Unit (LGU) under the general welfare clause of Local Government Code (RA 7160).
The fee charged is oftentimes mistaken as tax. It is rather a LICENSE fee for the regulation or legalization of a business or occupation while tax is purely for revenue purposes. Hence, the non-payment of it shall render the business or activity illegal, whereas non-payment of tax shall only give rise to criminal and civil liability under sec. 254 of the National Internal Revenue Code.
It is a kind of non-tax revenue since it partakes of the nature of revenue of an LGU that is not generated from tax. The fee charged is undeniably to cover the expenses for supervision, inspection and control by the government as held in the case of The City of Ozamiz vs. Lumapas and Hon. Marave; G.R. No. L-30727 July 15, 1975 .
does it also mean those "pigs" could just charge the local entrepreneurs with fees beyond reasonable rates just to take back what they have spent for the last election? or should the government rather impose a standardized rate based on regions or municipality? the idea sounds more of a "license" for those "pigs" out there to collect in lieu of the license they're supposed to give (and the supervision that they're supposed to do) when they have been already paid by the people to do their jobs not to mention the budget appropriated already for every municipalities from the local taxes that they've generated as well...
ReplyDeleteSomehow tama ka...it’s really an ominous trend in our government. Just don’t eat “pigs” para di mo na sila maisip :)
ReplyDeletewhy is it that we need to pay tax due for mayor's permit while paying tax due to BIR also?
ReplyDelete