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Tax Ordinance

TAX ORDINANCE

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0% found this document useful (0 votes)
56 views

Tax Ordinance

TAX ORDINANCE

Uploaded by

ryjanebaysa
Copyright
© © All Rights Reserved
Available Formats
Download as DOCX, PDF, TXT or read online on Scribd
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Republic of the Philippines

Province of Cagayan
Municipality of Solan
BARANGAY PALAO

OFFICE OF THE SANGGUNIANG BARANGAY


“EXCERPTS FROM THE MINUTES OF THE BARANGAY REGULAR SESSION
DAY HELD ON NOVEMBER 25, 2023 AT BARANGAY PALAO SESSION HALL”

PRESENT:
HON. HIGINO A. AGUSTIN JR. -PUNONG BARANGAY
HON. MARLON B. MILLO -KAGAWAD
HON. PAULINO M. GARO JR. -KAGAWAD
HON. ROSEMARIE L. BAYSA -KAGAWAD
HON. MARIO A. AGUSTIN -KAGAWAD
HON. DELFIN B. MENIADO -KAGAWAD
HON. GREGORIO M. AQUINO JR. -KAGAWAD
HON. JAIME V. DESPABELADERAS -KAGAWAD
HON. JANINE T. BERNARDO -SK CHAIRMAN
MS. DAISY-LYN S. LIMOS -TREASURER
MS. JAY A. HUFALAR -SECRETARY

ABSENT:

NONE

RESOLUTION NO. 17

SERIES OF 2023

WHEREAS, the Barangay Palao Council through deliberation of the Barangay Ordinance
2023 to Increase Fees and Charges on Individual Barangay Clearance, Barangay
Certifications and Other Services Offered by This Barangay pursuant to the provisions of the
Local Government Code (R.A.7160) and providing penalty for violation;

NOW THEREFORE, on motion of Barangay Officials present;

RESOLVED TO APPROVED, as it is hereby resolved to furnish copies of this Resolution to


all officers concerned.

RESOLVED FURTHER, that this resolution be enacted to ordinance to wit;

BARANGAY TAX ORDINANCE NO. 001


SERIES OF 2023
AN ORDINANCE INCREASING FEES AND CHARGES ON INDIVIDUAL
BARANGAY CLEARANCE, BARANGAY CERTIFICATIONS AND OTHER
SERVICES OFFERED BY THIS BARANGAY PURSUANT TO THE PROVISIONS
OF THE LOCAL GOVERNMENT CODE (R.A. 7160) AND PROVIDING PENALTY
FOR VIOLATION THEREOF.

WHEREAS, Section 152 in Relation to Section 153 to 155 and Section 186 of
Republic Act 7160, otherwise known as Local Government Code of 1991, vested to every
local government unit, including the Barangay to increase and collect fees service or user
charges for any service rendered in the amount commensurate to such service provided. And
power to create its own sources of revenue and levy taxes, fees and charges which shall
accrue exclusively to the local government unit concerned;

WHEREAS, to augment the limited fund allocation in the Barangay budget and to
finance special activities which are vital considered part and parcel of good community
services, there is an imperative need to collect taxes, fees and service or user charges;

WHEREAS, there are official activities of the Barangay which are urgently required
to meet the exigencies of delivering basic services to the community and such activities need
funding so that its objective could be accomplished;

NOW THEREFORE, BE ORDAINED, as it is hereby ordained by the Barangay


council of Palao, Solana, Cagayan in session assembled;

SECTION 1. Scope – This Ordinance shall govern the exercise of fees and service or user
charges and other common revenue raising power of the Barangay which shall exclusively
accrue to them;

SECTION 2. Definition of Terms

a. Business –refers to trade of commercial activity regularly engaged or means of


livelihood or with a view of profit.
b. Charges –refers pecuniary liabilities such as rents and fees against persons or
properties.
c. Fees –refers to dues fixed by laws or regulation, ordinance, or inspection of the
business or undertaking.
d. Operator –refers to the owner, manager, administrator and any other who operates or
is responsible for the operation of the business establishment or undertaking.
e. Commercial Buildings –refers to all building, located in the commercial area/s center
including malls, market and the like.
f. Peddlers or Vendors –refers to any person who either for him or commission, travel
from place to place or sell his goods, offers to sell and deliver the same. Whether a
peddler of the particular commodity shall be determined from the definition/s of a
wholesale dealer or retailer dealer.
SECTION 3. BARANGAY CERTIFICATION –the new rate of fees to be collected for the
issuance of Barangay Certification shall be as follows;

PURPOSE FEES

1. Clearance P100.00
2. Employment P100.00
3. Residency P100.00
4. Certificate of Good Moral Character P100.00
5. Loan Purposes P100.00
6. Electrification (CAGELCO) P100.00
7. Tenancy P100.00
8. Complaint Fee P500.00
9. Large and Small Animals P200.00

SECTION 4. Barangay Business Clearance –application to operate new business and


renewal of business. The rate of fees to be collected for the issuance of Barangay Business
Clearance shall be as follows:

1. Sari –Sari Stores P100.00


2. Rolling Stores P100.00
3. Dry Goods P100.00
4. Agricultural Stores P100.00
5. Vehicle Services (Auto Repair Shop) P100.00
6. Grocery Stores P200.00
7. Store with Talipapa P200.00
8. Water Refilling Station P200.00
9. Hardware Enterprise P200.00

Provided however, that the aforementioned clearance shall be deemed expired after a period
of one (1) year from the date of issuance thereof and an exemption for business falling under
Section 133(n) of the Local Government Code;

All Barangay Business Clearances should be posted or be framed in the most visible part of
the establishment.

SECTION 5. Regulatory Fees on Outdoor Advertisements. There is hereby imposed an


annual regulatory fee on outdoor advertisement displayed and maintained in any place
exposed to public view within the territorial jurisdiction of this barangay, at the following
rates:
A. Billboards or signboards for advertisement
of business;
3’x5’ P100.00/2 weeks
In excess of 3’x5’ P50/sq. foot
B. Billboards or signboards for professionals.
3’x5’ P100.00/2 weeks
In excess of 3’x5’ P50/sq. foot
C. Illuminated P1000.00/year
D. Non-illuminated P600.00/year
E. Advertisement by means of vehicles, P100.00/day
balloons, kites and the like.
F. Additional imposition for the use of P50.00
electric or neon lights in billboards.

SECTION 6. Student, Senior Citizen, Disabled, and First Time Job Seekers – No Fee
shall be collected for the issuance of individual Barangay Clearance and Certification
requirements of the following Barangay Residents:

a. Student for Educational Purposes


b. Senior Citizens
c. Disabled Citizens
d. First Time Job Seekers

SECTION 7. Issuance of Certified True Copy of the Official Documents of the


Barangay –the Punong Barangay, shall upon presentation of satisfactory proof that the
original copy of the official documents presented to be certified is/are in the custody of the
authorized record custodian/s of the barangay, issue a certified true copy of the same upon
payment of a corresponding fee of Five Pesos (P5.00) for every certified true copy furnish by
the record custodian.

SECTION 8. Filing Fee – There shall be a filing fee amounting to Five Hundred Pesos (P
500.00) for any complaint filed within the jurisdiction of the Lupong Tagapamayapa. After
exploiting all possible venue for party reconciliation and still being unsuccessful, the
complaint will be levied a fee of Two Hundred Pesos (P200.00) should he insist in securing a
Certification to File Action from Barangay for Court Action.

SECTION 9. Other Service Fees – There shall be a collected fee for the use of the
following Barangay owned properties:

A. Chairs P5.00/pc. per day


B. Tables P20.00/pc. per day
C. Canopy P100.00/day
D. Gym P1,000.00/day

The fees imposed here in shall be paid to the Barangay Treasurer before the use or occupancy
of the property.

SECTION 10. Repealing Clause –An ordinance inconsistent with the provision of this
ordinance is hereby deemed revoked or superseded accordingly.
SECTION 11. Effectivity –this ordinance shall take effect immediately upon approval
following its posting in three (3) conspicuous public places.

ENACTED this 1st day of December, 2023 at Barangay Palao, Solana, Cagayan.

CERTIFIED CORRECT BY:

JAY A. HUFALAR
Barangay Secretary

ATTESTED BY:

HON. HIGINO A. AGUSTIN JR.


Punong Barangay/Presiding Officer

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