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PLEASE HELP QUESTION 68 mcq 2012 bar exam TAXATION- DI KO ALAM ANONG MUNICIPALITY ANG OUTSIDE METROPOLITAN MANILA

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taxconsultantdavao


Reclusion Perpetua
68.
One of the local government units below does NOT have the power to
impose real property tax:
a) Bacoor, Cavite;
b) Davao City;
c) Tarlac Province;
d) Malabon, Metro Manila.


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taxconsultantdavao


Reclusion Perpetua


PLEASE SEE SECTION 232 OF RA 7160.

Section 232 - power to levy real property tax

a. a province
b. a city
c. or a municipality within the Metropolitan Manila area

shall fix a uniform rate of basic real property tax applicable to their respective localities as follows:

a. in the case of a province, at the rate of not exceeding 1%))))))))))xxxxxx

b. in the case of a city or a municipality within the Metropolitan Manila area, at the rate of not exceeding 2% of the assessed value xxxxxxxxx

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taxconsultantdavao


Reclusion Perpetua
so base sa section 232 of RA 7160, sino ang walang power:


b) Davao City;- obviously me power ito kasi city ito. see section 232
c) Tarlac Province;- obviously me power ito kasi province ito. see section 232
d) Malabon, Metro Manila. - it does not matter if city or municipality. kasi kahit municipality ito, within metro manila man sya. kaya me power ito. see section 232

a) Bacoor, Cavite;-ito. di ko alam if city ito. pero most likely municipality ito. since if municipality ito at hindi located sa metro manila, wala itong power to levy real property tax based on section 232 of ra 7160.

sino makabigay ng info if city or municipality ba itong bacoor cavite. kasi if city ito, me power din ito.

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taxconsultantdavao


Reclusion Perpetua
me nagtanong kasi na baka daw ganito ang interpretation ng section 232 of ra 7160.

section 232- power to levy real property-
a. a province
b. a city or a municipality within metropolitan manila area

sabi ng iba, ang city daw para magkaroon ng power to levy tax, must be located within the metropolitan manila area. kasi sa words na " a city or a municipality within metropolitan manila area". ang phrase na " within metropolitan manila area is also descriptive s word na city. ito ang interpretation ng iba.

di ako masyado sure s bagay na ito. pero if you read the other provisions ng RA 7160, particularly section 236 (additional levy), section 235 (SEF), me comma between city at municipality.

kung makikita mo sa section 232 na walang comma between city or municipality. ITO ANG WORDS NG SECTION 232
" a province or city or a municipality within metropolitan manila area".


PERO dito sa 235 at 236, at ibang provisions me comma. so ganito ang wordings nila sa section 235 at section 236

" a province or city , or a municipality within metropolitan manila area".

so makikita mo na hiniwalay ang city at municipality na within metro manila area.

ang interpretation ko is lahat ng city sa pilipinas, me power to levy . at iyong municipality lang within metro manila ang me power to levy. ang municipality outside metro manila, ang province nila ang me power to levy.

TAMA BA?

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attyman


Arresto Menor
the answer is bacoor, since it is a municipality. you,ve answered your question, only ur not sure of it

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attyman


Arresto Menor
when the law is clear, there is no room for interpretation. just apply the law as it is. only cities, provinces and municipalities within MM can levy RPT.

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taxconsultantdavao


Reclusion Perpetua


im not sure lang kasi di ko alam if city ba iyan or hindi. pero i should have known kasi iyong iba me province, iyong iba me city. i just want to be sure kaya ako nagpa ask sa iba na taga manila.

thanks attyman.

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hlslawph


Arresto Menor
Bacoor is a city.

Incorporated (municipality) September 28, 1671
Incorporated (city) June 23, 2012

Sources:
http://bacoor.gov.ph/cont/local_government/
http://en.wikipedia.org/wiki/Bacoor

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taxconsultantdavao


Reclusion Perpetua



there seems to be a problem with this question pala.

kasi ang examiner mismo ng taxation, hindi alam na city ang bacoor cavite. hehehehe.

or baka me magandang explanation ang ibang nakaka alam dito. ano kaya ang tamang sagot considering na city pala ang bacoor.

me narinig kasi ako na me cut off date ang bar exams. kasali kaya ito sa cut-off date? baka hindi iconsider ito na city kasi lampas na sa cut-off date?

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yongski4217


Arresto Menor
medyo magulo tong question na ito pero sa aking palagay hindi rin pwedeng isagot yung bacoor kasi may power din sila mag impose at mangulekta ng real property taxes.

sa aking kuro kuro ang sagot ay malabon metro manila kasi kung papansinin po natin bakit hindi sinabi na malabon city?sa term na ginamit na malabon,metro manila implied niyang sinasabi na ang malabon ay nasasakupan ng kalakhang Maynila.Nangangahuhulagan lamang na ang metro manila ang may kakayahang mangulekta ng real property tax at hindi ang Malabon.Ito po ay kuro kuro ko lamang

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taxconsultantdavao


Reclusion Perpetua
section 232- power to levy real property-
a. a province
b. a city or a municipality within metropolitan manila area[u]

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taxconsultantdavao


Reclusion Perpetua



we just dont know whats on the mind of the bar examiner sa taxation.

dapat bonus ito. hehehe

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