LTOM BOOK 2: CHAPTER 1: INCOME FROM LOCAL SOURCES

CHAPTER ASSESSMENT

IDENTIFICATION:

1. Refers to income derived from the regular system of taxation enforced under authority of law or ordinance, and,
as such, accrue more or less regularly every year.
2. Pertains to the receipt of payment from all local taxes, fees, charges and other impositions due to local
government units in accordance with the approved local revenue code/approved supplemental ordinances
including grants, loans, aids, donation in the form of cash, check and credit memo.
3. Covers all revenues and receipts collected or received, forming the gross accretions of funds of the government.
4. Refers to appropriations for the purchase of goods and services for the conduct of normal local government
operations within the fiscal year, including goods and services that will be used or consumed during the budget
year.
5. Refers to income realized for operations and activities of the government or are received by the government in
the exercise of its corporate functions consisting of charges for services rendered or for conveniences furnished,
or the price of commodity sold, as well as authorized contributions or aids from other entities except provisional
advances for budgetary purposes.

FILL IN THE BLANKS:

1. The power to impose a tax, fee or charge or to generate revenue under the Local Government Code of 1991
shall be exercised by the _________ of the local government unit concerned through an appropriate ordinance.
2. ______ in local taxation means that all taxable articles or kinds of property of the same class shall be taxed at
the same rate within the territorial jurisdiction of the taxing authority or local government unit and not
necessarily in comparison with other units although belonging to the same political subdivision.
3. Classification must based upon _________ which make the real differences;
4. These are ________ to the purpose of the legislation or ordinance;
5. The classification applies, not only to ________, but, also, to future conditions substantially identical to those of
the present; and
6. The classification applies _______ to all those who belong to the same class.
7. Taxes, fees, charges and other impositions shall be ________(name at least 2)
8. The collection of local taxes, fees, charges and other impositions shall in no case be let to any ______ person.
9. The revenue collected pursuant to the provisions of this Code shall inure solely to the benefit of, and be subject
to the disposition by, the _______ levying the tax, fee, charge or other imposition.
10. Each local government unit shall, as far as practicable, evolve a _______ system of taxation.
11. The tax ordinances or revenue measures take effect upon compliance with the _____ and _______
requirements.
12. Pre-publication or posting must be done within _____ from filing of proposed Tax ordinance for _____ in a
newspaper of local circulation or posted in at least _____ conspicuous places within LGU.
13. In addition to the foregoing requirement on publication or posting, the sanggunian concerned shall cause the
sending of _______ of the proposed ordinance, enclosing a copy thereof, to the _______ or ______ parties
operating or doing business within the territorial jurisdiction of the LGU concerned.
14. The initial ______ shall be held not earlier than _____ from the sending out of notice or notices, or last day of
publication, or date of posting thereof, whichever is later
15. Every ordinance enacted by the sangguniang panlalawigan, sangguniang panlungsod, or sangguniang bayan,
shall be presented to the _____ or _____, as the case may be.
16. The veto shall be communicated by the local chief executive concerned to the sanggunian within _____ in the
case of a province , and ______ in the case of a city or municipality; otherwise, the ordinance shall be deemed
_______ as if he had signed it.
17. Within ____ days after their approval, certified true copies of all provincial, city, and municipal tax ordinances or
revenue measures shall be published in full for _____ days in a newspaper of local circulation: Provided,
however, That in provinces, cities and municipalities where there are no newspapers of local circulation, the
same may be posted in at least ____ conspicuous and publicly accessible places.

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18. To be valid, a tax, or revenue ordinance must conform to the following substantive requirements: ____(Give at
least 2)
19. Within ____ days after receipt of copies of such revenue ordinances and resolutions, the sangguniang
panlalawigan shall examine the documents or transmit them to the provincial attorney, or if there be none, to
the provincial prosecutor for prompt examination. The provincial attorney or provincial prosecutor shall within a
period of _____ days from receipt of the documents, inform the sangguniang panlalawigan in writing of his
comments or recommendations, which may be considered by the sangguniang panlalawigan in making its
decision.
20. If no action has been taken by the sangguniang panlalawigan within ______ days after submission of such an
ordinance or resolution, the same shall be presumed consistent with law and therefore valid.
21. Within _____ days after its enactment, the sangguniang barangay shall furnish copies of all barangay ordinances
to the sangguniang panlungsod or sangguniang bayan concerned for review as to whether the ordinance is
consistent with law and city or municipal ordinances.
22. ______ are collected by a local government unit in the exercise of its police power.
23. Local government units can also impose _____ for the use of their facilities.

ENUMERAATION:

1. Give at least 5 similarities in Taxing powers of provinces and cities.

2. What are the taxing powers which are exercised by municipalities within metro manila area?

3. Give at least 2 taxing powers of barangay.

4. Give at least 3 common limitations on the taxing power of LGU.

5. Give at least 3 Common sources of LGU revenues outside taxation, fees and charges, and shares in national taxes
and wealth, or “other receipts”.

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