Among the common and allowable fees and charges collected by LGUs are the following: business permit/mayor’s permit fee; barangay clearance; permit to extract sand, gravel, and other quarries resources; fees for sealing and licensing of weights and measures; fishery rentals, fees, and charges; fees on commercial breeding of fighting cocks, cockfighting and cockpit;

To provide a simplified registration processes for Computerized Accounting System, computerized books of account and its component including the electronic storage system (ESS), middleware and other similar systems, BIR Commissioner Caesar R. Dulay released the Revenue Memorandum Circular (RMC) No. 5-2021.

COVID-19 Pandemic has brought negative consequences particularly in the economic status of people and in the business industry. Consequently, e-commerce and online shopping have become prevalent as alternative solutions to the conventional shopping and paying bills on physical stores in which official receipts are one