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    Project Office,: Contractor No of Proiects Gross Pavmeots CY 2022

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    Dadz Coralde

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    Project Office,: Contractor No of Proiects Gross Pavmeots CY 2022

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    Dadz Coralde
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    350c8098-0f19-4915-863d-61ada18c75cf

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    Project Office,: Contractor No of Proiects Gross Pavmeots CY 2022

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    Dadz Coralde

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    © All Rights Reserved
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    of 2

    3.

    In cases where there is a factory, project office, plant, or plantation in


    pursuit of business, thirty percent (30%) of all sales recorded in the
    principal office shall be taxable by the city or municipality where the
    principal office is located and seventy percent (70%) of all sales recorded
    in the principal office shall be taxable by the city of n municipality where
    thefactory, project -office, plant orplantati on is located.

    5. In cases where there are two (2) or more factories project offices, plants, or
    plantations located in different localities, the seventy (70%) sales allocation
    shall be pro-rated among the localities where such factories, projects
    offices, plants, and plantations are located in proportion to their respective
    volumes of production to during the period for which the tax is due.

    The foregoing provisions in the Revenue Ordinance is in consonance with Section


    150 of Republic Act (RA) No. 7160, otherwise known as the Local Government Code,
    and Department of Finance (DOF)-Local Finance Circular No. 3-95 dated May 22, 1995,
    which prescribes the guidelines on the authority of cities and municipalities to impose
    business tax on construction contractors pursuant to Section 143 (e) of the aforementioned
    law.

    Following the above-cited provisions , taxes should have been imposed on and
    collected from outside contractors which have project offices in the municipality during the
    implementation of their projects in the locality.

    For CY 2022 and 2023, several contractors had entered into agreement with the
    LGU to undertake various infrastructure projects, however, no business taxes were
    imposed and collected on the following payments :

    Contractor No of Proiects Gross Pavmeots (P)


    CY 2022
    AB.O.B 1 7,214,784.45
    BCCCC l 5,348,222.37
    CHACS 1 1,351,790.66
    DGZCS 1 3,564,927.79
    MCJSE l 17,148,242.95
    MIRCS 1 936,874.95
    MPECCS 1 5,417,348.24
    Sub total 40,982,191.4
    . 1
    CY 2023
    MPECCS 1 25,399,582.84
    MIRCS 1 8,844,344.10
    CHACS 1 444,486.41
    MCJSE 1 22,269,490.26
    BCCCC 1 4,186,297.74
    DGZCS 1 3,838,450.63
    EAECCS 1 1,748,742.39
    Sub total 66,731,394.3
    7
    Applying the rules in the allocation of gross receipts for business with a project
    office or site located in the municipality , the amount of P28,750,533.97 and
    P46,711,976.06, for CYs 2022 and 2023 should have been subjected to business tax by
    the LGU.
    AOM No.2024-006 (2023)

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