La Tuna Saladier de LoiReel

            

            I have just invented my own salad recipe that I considered healthy despite the mayonnaise dressing.  

            Instead of meat, I use the low-cholesterol tuna that adds omega-3 fatty acids to our diet to help lower heart disease risk.  I prefer Century Corned Tuna in regular flavor.  It is tasty and convenient! – no need to sauté.

            I fondly call my kind of salad ‘La Tuna Saladier de Loireel’.  In English: The Tuna Salad of LawReal :)

Ingredients:   

                        (6-8 servings)

·        1 can (184g) Century Corned Tuna

·        200g Safoco multi-colored vegetable pasta (can be found at SM supermarket)

·        1small chopped onion

·        ½ of 180g Kraft Eden Cheese (shredded cheese)

·        ½ cup of minced carrots

·        1 small can of Delmonte pineapple tidbits

·        1/2 kilo mayonnaise

·        lettuce

·        chopped fresh parsley

Preparation:

            Cook pasta in boiling water then drain.  Mix the salad recipe ingredients except the lettuce. Garnish with chopped parsley.  

            To serve, place lettuce leaf on plate then wrap the salad like a burrito and enjoy!

 

Mayor’s Permit Fee is not a Tax

 

    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.