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Local Government Code

Local taxation basics

Transfer tax, business tax and real property tax within LGC ceilings.

Transfer tax

Province/city ceilings (Secs. 135, 151).

RPT

Book II Title II.

Business tax

On gross sales per ordinance.

Sources

Last reviewed November 9, 2026. Laws, rules and Bar Bulletins change; if a source above has been amended or superseded, the official text controls.

Local taxation basics — FAQ

Is this legal advice?

No — overview only.

Official text?

Start from the official source linked below (https://elibrary.judiciary.gov.ph/).

Case citations?

Overview pages avoid unverified G.R. numbers.

Local taxation basics | ocoai