Barangay Tax Code Sample
Barangay Tax Code Sample
Barangay Tax Code Sample
CITY OF MANILA
BARANGAY _________________________
OFFICE OF THE SANGGUNIANG BARANGAY
BARANGAY TAX ORDINANCE NO. 2012-_______
Be it enacted by the Sangguniang Barangay of
___________________ of the City of Manila in a session duly
assembled the herein Barangay Revenue Code of 2012.
CHAPTER I
GENERAL PROVISIONS
ARTICLE A. SHORT TITLE AND SCOPE
Section 1. Title. This Ordinance shall be known as the Revenue
Code of Barangay _______________ (2012).
Section 2. Scope. This Code shall govern the levy, assessment
and collection of taxes, fees, charges and other impositions within the
jurisdiction of this barangay.
ARTICLE B. DEFINITIONS AND RULES OF CONSTRUCTION
Section 3. Definitions. When used in this Code, the term:
Amusement is a pleasurable diversion and entertainment. It is
synonymous to relaxation, avocation, pastime or fun.
Amusement Places include theaters, cinemas, concert halls,
circuses and other places of amusement where one seeks admission to
entertain oneself by seeing or viewing the show or performance.
Business means trade or commercial activity regularly
engaged in as a means of livelihood or with a view to profit.
Capital signifies the actual estate, whether in money or
property owned by an individual or corporations; it is a fund with which
it transacts its business, which would be liable to each creditor, and
which in case of insolvency passes on to a receiver.
Capital Investment is the capital which a person employs in
any undertaking, or which he contributes to the capital of a partnership,
corporation, or any other juridical entity or association in a particular
taxing jurisdiction.
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10.
Administrative
Provisions;
Rules
and
One
One
50.00
* Double Faced
P 100.00
CHAPTER IV
_______________________________________________________________________
SERVICE CHARGES AND REGISTRATION FEE
ARTICLE A. CLEARANCE OR CERTIFICATION FEE
Section 27. Imposition of Fee. There shall be collected for the
issuance of a clearance or certification by the Punong Barangay or his
duly authorized representative the following fees which is categorized
by asset size or number of personnel bracket:
1) Barangay Clearance for purpose of securing a Mayors Permit
(For purpose of Barangay Clearance, the following edition of business
size is hereby adopted)
Characteristics
Asset Size
and
Number of
Personnel
5 and less
Amount of Fee
Cottage
P50,000.00
below
P100.00
Small
Over P50,000.00 to
P400,000.00
6 to 10
P300.00
Medium
Over 400,000.00 to
P1,000,000.00
11 to 15
P500.00
Large
Over P1,000,000.00
16 and above
P1,000.00
2) Barangay Certification
A) For employment, scholarship or study grant
A.1)
Local Employment
A.2)
Scholarship
P50.00
P30.00
P75.00
P100.00
P100.00
P30.00
P30.00
P50.00
P100.00
P100.00
P200.00
P300.00
P50.00
P100.00
P150.00
J) Fencing Certification
J.1 Residential
J.2 Commercial/Institutional
J.3 Industrial
N. Water Installation
P50.00
P100.00
P150.00
N. 1 Residential
P100.00
N.2 Commercial, Institutional & Industrial
P200.00
Section 28. Exemption. No fee shall be collected for the
issuance of a certification or clearance when it is officially requested by
any court or government agency.
Section 29. Time of Payment. The fee imposed in this Article
shall be paid to the Barangay Treasurer as the time of the request or
before the request is granted.
Section 30.
Administrative Provisions.
Issuance of a
barangay clearance for any business or trade activity located or
conducted within the territorial jurisdiction of this barangay as a
requirement before the Mayor issues a license or permit, shall be acted
upon within seven (7) working days from the filing thereof.
In the event that a clearance is not issued within the said period,
the Mayor may then issue the corresponding license or permit being
applied for by the applicant.
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2) Typewriter
Per hour or fraction thereof
3) Other Equipment
Per day or fraction thereof
3.a Generator per day or a fraction thereof
P200.00 per
day
3.b Grass Cutter per day or a fraction thereof P250.00 per day
3) Basketball Court
- with lights per day or a fraction thereof
day
- without lights per day or a fraction thereof
P250.00 per
P200.00 per day
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4. Plastic Chairs
per day
5. Wooden & Plastic Table
day
6. Sound System
7. photocopier
P5.00
per
piece
P100.00
P20.00 per
page
2. Other Fees
KP Filing Fee
Lupong Tagapamayapa Clearance
Summons Fee
Secretarial Services Fee
P20.00
P50.00
P50.00
P200.00
_______________________________________________________________________
GENERAL ADMINISTRATIVE AND PENAL PROVISIONS
AND
APPROVED:_______________________________,
2010.
x
------------------------------------------------------------------------------------------------------------------x
I HEREBY CERTIFY to the correctness of
the foregoing Tax
Ordinance No. ______ otherwise known as the Revenue Code of
Barangay __________________ was enacted by the Sangguniang
Barangay during its regular session held at the Barangay Session Hall
on ____________________ 2010.
___________________________
Barangay Secretary
ATTESTED AND CERTIFIED TO BE DULY ENACTED:
______________________
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(Presiding Officer)
A P P R O V E D:
_________________________
_________________________
Sangguniang Barangay Member
Sangguniang Barangay
Member
_________________________
Sangguniang Barangay Member
Member
_________________________
Sangguniang Barangay
_________________________
Sangguniang Barangay Member
Member
_________________________
Sangguniang Barangay
_________________________
Sangguniang Barangay Member
_________________________
SK Chairman
________________
Punong Barangay
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