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All ▸ Bar 2024 ▸ COMMERCIAL AND TAXATION LAWS ▸ XIII. TAXATION LAW (R.A. No. 8424, as amended by R.A. No. 10963, R.A. No. 11534) ▸ L. Local Taxation (R.A. No. 7160, Book II, Title I) ▸ 1. General Principles - Sections 130 and 132

Question

Local Taxation: General Principles

Scenario:

Municipality X recently passed an ordinance imposing a new local tax on businesses engaged in online retail within its jurisdiction. The local tax is based on a percentage of the gross sales generated by these online businesses. Several online retailers operating in Municipality X have raised concerns about the legality of this local tax.

Question:

  1. Are online retailers engaged in e-commerce within Municipality X subject to local taxation? Discuss the general principles under Sections 130 and 132 of the Local Government Code of 1991 (R.A. No. 7160) that govern the imposition and collection of local taxes. Provide sufficient legal basis in your answer.


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Bar Review Question: Local Taxation: General Principles Scenario: Municipality X recently passed an ordinance imposing