tax on sand gravel and other quarry resources

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RA 7160 – Local Government Code | Real Appraisal

Tax on Sand, Gravel and Other Quarry Resources. – The province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from public lands or from the ...

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G.R. No. 126232 - ROBERTO M. PAGDANGANAN, ET AL. vs. COURT ...

Even if we disregard the limitation set by Section 133 of the Local Government Code, petitioners may not, impose taxes on stones, sand, gravel, earth and other quarry resources extracted from private lands on the basis of Section 21 of Provincial Ordinance No. 3 as the latter clearly applies only to quarry resources extracted from public lands.

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Olongapo City Revenue Code: Section 3D.01 Quarry Resources

Article D. Tax on Sand, Gravel and other Quarry Resources Section 3D.01 Imposition of Tax - There is hereby imposed a tax of ten percent ( 10% ) of the fair market value in this city per cubic meter of ordinary sand, gravel, stones, earth, pebbles, boulders, and other quarry resources such as but not limited to, marl, marble, granite, volcanic cinders, basalt, …

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LOCAL TAXES - National Tax Research Center

c. Tax on sand, gravel and other quarry resources at a rate not exceeding 10% of the fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code (NIRC), as amended, extracted from public lands or from the beds of seas, lakes, rivers,

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Basis of the LGUs Taxing and Regulatory Power on ...

Basis of the LGUs Taxing and Regulatory Power on Extraction of Sand, Gravel and others Quarry Resources, and Department Observation on Section 5F-02 (a) of Municipal Tax Ordinance No. 02,s 2011 September 4, 2014

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In-stream Sand and Gravel Mining | Missouri Department of ...

Removal of sand and gravel from streams can cause damage. The Missouri Department of Natural Resources is concerned that gravel removal be done properly in order to minimize impacts to landowners upstream and downstream. Other agencies, state and federal, have authority under existing regulations to help protect the health of streams.

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Tax hike on construction materials ill-timed – CCCI | The ...

Section 220 also seeks to impose a fee of P12 and P25 based on the volume of extraction in cubic meters for ordinary stones, sand, gravel, earth and other quarry resources and in metric tons for ...

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DA1.14

Share on the tax from sand, gravel and other quarry products (4-01-02-020). This account is used to record the share of the barangay from the taxes imposed by government units on sand, gravel, stones, earth and other quarry resources extracted from public lands or from beds or seas, lakes, rivers, streams, creeks and other public waters within ...

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CCCI: No to tax hike, new taxes - SUNSTAR

The Cebu Chamber of Commerce and Industry is worried about the proposal to impose taxes on ordinary stones, sand, gravel, earth and other quarry resources extracted on public lands, and processed in the territorial jurisdiction of the province. (SunStar file) + A A - …

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cdr - coa.gov.ph

c. Tobacco Excise Tax (RA No. 7171 and 8240) d. Real Property Tax including interest and penalties imposed thereon e. Tax imposed on sand, gravel and other quarry resources f. Community Tax, if collections are made by the barangay 2. Barangay Fees and Taxes a. Fees imposed on: i. Peddlers ii. Breeding of fighting cocks iii.

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The proceeds of the tax on sand gravel and other quarry ...

(section, 138, lgc) a cursory reading of the provision would show that it refers to ordinary sand, stone, gravel, earth and other quarry resources extracted from public lands (province of bulacan vs. ca, g.r. no. 126232, november 27, 1998). a.5 professional tax professional tax may be imposed by a province or city but not by a municipality or …

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Different Types of Taxes in the Philippines - Gandakoh's ...

Sand, gravel and other quarry resources tax – Tax on the fair market value of ordinary stones, sand, gravel, earth, and other quarry resources extracted from public lands or public waters within the province. Professional tax – Tax imposed on professionals such as lawyers, doctors, and engineers.

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Garcia sets deadline for sand, gravel firms to comply with ...

The governor was reminding operators of an existing provincial ordinance that imposes a 10 percent tax on ordinary stones, sand, gravel, earth, and other quarry resources extracted on public lands ...

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After the New Tax Law – Depletion Becomes Top Tax Saver ...

The 5 percent category includes, but is not limited to: gravel, sand, and stone. These percentages are multiplied by gross income on the sale of the resource. One important provision of percentage depletion is that in no event may the deduction exceed 50 percent of the taxable income from the property before the depletion.

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DILG: Department of the Interior and Local …

Tax on Sand, Gravel and Other Quarry Resources - The province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal

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PROVINCE OF BULACAN vs. COURT OF APPEALS – Lex Valorem

The pertinent provisions of the Local Government Code, Sec. 158 pertaining to "Tax on Sand, Gravel and Other Quarry Resources" states that the province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined ...

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Republic of the Philippines DEPARTMENT OF PUBLIC WORKS …

Tax on Sand, Gravel and Other Resources. - The province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from public lands or from the

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Albay quarry tax collections exceed target by 119.47% ...

The provincial government of Albay was able to substantially exceed its annual tax collections on sand, gravel and other quarry resources by 119.47 percent - in excess of P53.76 million against its 2018 target.

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Bulacan vs CA (299 SCRA 442) | Black n white

Imposition of Tax – There is hereby levied and collected a tax of 10% of the fair market value in the locality per cubic meter of ordinary stores, sand, gravel, earth and other quarry resources, such but not limited to marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from public lands or from beds of seas, lakes ...

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THIRTEENTH CONGRESS OF THE REPUBLIC) OF THE …

The bill shifts the power to levy taxes on sand, gravel and other quarry resources from the province to the city or municipality concerned where the quarry is located. It also provides for efficient monitoring by authorizing barangay officials where the quarry is located to monitor the activities of quarry operators.

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DILG: Department of the Interior and Local Government ...

Tax on Sand, Gravel and Other Quarry Resources - The province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal . 6.3 Fees for Sealing and Licensing of 10 Weights and Measures

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CCCI: No to tax hike, new taxes - SUNSTAR

First, the chamber expressed concern over the proposed Section 124 on the imposition of tax on ordinary stones, sand, gravel, earth and other quarry resources not only for those extracted on public lands, but also those processed within the territorial jurisdiction of …

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Aggregate Materials Tax | Minnesota Department of Revenue

The Aggregate Material Tax is a production tax on the removal of aggregate material weighed and measured after extraction from a pit, quarry, or deposit. Counties administer and collect this tax. (See Minnesota Statute 298.75 .) Aggregate material is non-metallic natural mineral aggregate and includes sand, silica sand, gravel, crushed rock ...

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Barangay Financial Statement

c. Tobacco Excise Tax (RA No. 7171 and 8240) d. Real Property Tax including interest and penalties imposed thereon . e. Tax imposed on sand, gravel and other quarry resources . f. Community Tax, if collections are made by the barangay . 5

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PERTINENT PROVISIONS OF THE NEW LOCAL GOVERNMENT …

* SEC. 138. Tax on Sand, Gravel and Other Quarry Resources. – The province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue code, as

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Strategic Tax Flashcards | Quizlet

Sand, gravel and other quarry resources tax. Tax on the fair market value of ordinary stones, sand, gravel, earth, and other quarry resources extracted from public lands or public waters within the province. Professional tax. Tax imposed on …

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CONSTITUTIONAL/POLITICAL LAW BLOG FOR THE FIRST YEAR ...

The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the provincial governor, pursuant to the ordinance of the sangguniang panlalawigan. The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: (1) Province - Thirty percent (30%);

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Sand, gravel haulers to pay 'extraction' tax | The Freeman

December 9, 2019 | 12:00am CEBU, Philippines — The Cebu provincial government will now impose a so-called "extraction tax" on operators who extract sand, gravel and quarry materials in the...

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