Road and Rail Infrastructure in Asia by OECD
Author:OECD
Language: eng
Format: epub
Tags: regions/transport/economics/development
Publisher: OECD Publishing
Published: 2018-10-05T16:00:00+00:00
Table 2.2. Selected sources of tax revenues for local governments in the Philippines
Provinces
Cities
Municipalities
Barangays
Real property tax
✓
✓
40% of provincial collections
25% of provincial collections, or 30% of city collections
Transfer of real property
✓
✓
-
-
Sand, gravel & other quarry resources
✓
✓
30% of provincial collections
40% of provincial collections
Amusement tax
✓
✓
50% of provincial collections
-
Business tax
-
✓
✓
✓
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