Republic of the Philippines City of Davao OFFICE OF THE BARANGAY COUNCIL Barangay Matina Crossing 74-A Talomo District Tel. No. 296-1067 EXCERPT FROM THE MINUTES OF THE REGULAR REGULAR SESSION OF THE BARANGAY COUNCIL OF MATINA CROSSING CROSSING 74-A, TALOMO DISTRICT, DAVAO CITY ON OCTOBER 28, 2011 AT 4:00 P.M. HELD HELD AT BARANGAY HALL.
PRESENT: Punong Barangay Sangguniang Barangay member Sangguniang Barangay member Sangguniang Barangay member Sangguniang Barangay member Sangguniang Barangay member Sangguniang Barangay member Sangguniang Barangay member SK Chairperson
JOEL A. SANTES - Presiding Officer SAMSON Q. VILLASIS _____________ _____________ IKE Y. YUSON _____________ _____________ SALVADOR G. BACON _____________ _____________ CINDY COLINA- SY _____________ _____________ JOSEPH B. ENCABO _____________ _____________ RICHARD B. DUTERTE ____________ ____________ RAMON B. ACAP _____________ _____________ ANGELIQUE GAY E. VILLASIS _____________ _____________
BARANGAY ORDINANCE NO. 005-11 Series of 2011 Be it Enacted by the Sangguniang Barangay of Matina Crossing 74-A in session assembled that: SECTION 1.
Title – This Ordinance shall be known as the BARANGAY TAX ORDINANCE AMENDING BARANGAY TAX ORDINANCE ORDINANCE NO. 001-08 SERIES OF 2008, Entitled
“REVISED
BARANGAY
TAX ORDINANCE ON LEVYING OF FEES AND CHARGES AS PROVIDED FOR IN ARTICLE FOUR (4), SECTION 152, SUBSECTION (B) OF REPUBLIC ACT 7160 OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991” ; SECTION 2.
Scope of Taxing Powers – The Barangay may levy taxes, fees and charges provided for in Article 4, Section 162, which shall accrue exclusively to the general fund of Barangay Matina Crossing 74-A;
SECTION 3.
(a)
Definition of Terms – as used in this ordinance; the following shall be understood to mean:
“Capital Investments” – is the capital capital which which a person person employs employs in an undertaking
or
which he contributes to the capital of a partnership, corporation, or any other juridical entity of association in a particular taxing jurisdiction; (b) “Clearance Fee”
–
means charges for seeking Barangay Clearance such as business
permits, travel abroad, employment and other identification purposes; (c) “Complainant Filing Fee” – fees for filing any complaint complaint in the Barangay Barangay or in the Office of the Punong Barangay; (d) “Fee(s)” – means charge fixed by law or ordinance ordinance for the regulation of a business entity; (e)“Gross Sales/Receipts” – refers to the receipts of the store from the business in the course of its operations during the year; (f) “Store” – is a fixed business establishment where goods and wares for sale a re stored and displayed and actually engaged in the business of buying and selling of such goods and wares;
FIXED TAX ON BUSINESS
SECTION 3. – Tax on Store - There is hereby levied on all stores or retailers with fixed business establishment and gross sales or receipts in the preceding calendar year of Fifty Thousand Pesos (P50, 000.00) or less at a rate of one percent (1%) on such gross sales or receipts. Provided further, that when two or more stores are operated by one owner within the Barangay, each store shall be assessed and be made to pay taxes, fees and charges separately; gross sales or receipts of store outside the Barangay shall not form part of the gross sales or receipts subject to tax. All business establishments shall pay business clearance fees to the Barangay before the issuance of the permit in the amount of P100.00. The taxes herein levied are payable without surcharge and penalty within the first quarter of each year. FEES AND CHARGES SECTION 4.
Barangay Clearance Fees, Filing Fees on Complaints and Other Fees or Charges – There is
hereby levied fee on Barangay Clearance, Filing fee on complaint and other Fees within the territorial jurisdiction of the Barangay at the following rates: A.
Barangay Clearances 1.
B.
For the purpose of Local Employment, Identity and Residency
P 20.00
2.
For Business Permit Application and Renewal
P 50.00
3.
For Travel Abroad
P 100.00
4.
For Employment Abroad
P 100.00
5.
For Loan Purposes
P 20.00
6.
For “Trisikad” and Motorized
Tricycle
P 20.00
Fees for Filing Complaint(s) 1.
Civil Case
P 40.00
2.
Criminal Case
P 40.00
3.
Other Filing Fees
P 40.00
C. Other Fees or Charges to be Levied and be Charged on the following: 1.
Barangay Certification for Foreign Nationals
2.
Barangay Certification (such as Passport, for any le gal purpose and others)
3.
P 100.00 P 20.00
Barangay Certifications of Discos, Parlor Games, and other forms of recreational activities)
4.
Installation of Billboards (per square meter)
5.
Cockfighting – Matina Galleria a.
Regular Cockfight (per fight)
b. Big Time Derby (per fight)
P 50.00 P 50.00 P 20.00 P 100.00
ADMINISTRATIVE PROVISIONS SECTION5.
Collection of Taxes – The Barangay Treasurer shall collect all taxes, fees and charges levied under this Ordinance. The Barangay Treasurer shall not delegate to any individual the collection of said taxes, fees and charge s unless authorized by the Sangguniang Barangay;
SECTION 6.
Deposit and Accounting of Collections – All collections of taxes, fees and charges shall be deposited in the Barangay Treasury within the day of collection or on the first office hour of the following day after the money is collecte d;
SECTION 7.
SECTION 8.
Collection Remedies – All taxes, fees and charges which are not paid on time shall be subjected to the following remedies and procedures, to wit; (a) Distraint of personal property pursuant to the provision of Chapter 4 of Republic Act No. 7160 otherwise known as the “Local Government Code of 1991” ;
(b) In the event, The Barangay Treasurer fails to issue or execute a warrant of Distraint within Three (3) years after the tax has become delinquent, the Barangay Treasurer may be dismissed from the service after due notice and hearing; (c) The Punong Barangay with concurrence of the majority of the Sangguniang Barangay Members, may pursue concurrently and simultaneously collection remedies through court action; Taxpayer’s Remedies – any person or individual who questions the assessment of his tax payments or obligations may file a written protest address to the Barangay Treasurer within Sixty (60) days from receipt of the notice of assessment, otherwise the assessment shall become final and executory;
SECTION 9.
Public Hearing – a Public Hearing shall be conducted for the purpose of allowing all the
interested parties, individuals or groups to present or express their views, comments, recommendations, suggestions and opinions regarding the tax ordinance in a manner prescribed by law; SECTION 10. Publication – copies of the APPROVED BARANGAY TAX ORDINANCE shall be posted within Ten (10) days from its approval, in at least Two (2) conspicuous and publicly accessible place in the Barangay, published at least Three (3) consecutive days in local newspapers, and information campaign per Purok in the territorial jurisdiction of the Barangay; SECTION 11. Penal Provision – Violations of any provision of this Ordinance shall be subjected to a fine of not more than ONE THOUSAND PESOS (P 1,000.00) at the discretion of the court;
SECTION 12. Separability Clause – The provisions of this Ordinance are hereby declared separable. If any clause, sentence, provision or section hereof, or its application to any circumstance should be declared invalid, such invalidation shall not affect the other provisions of this Ordinance. SECTION 13. Repealing Clause – All Barangay Ordinances, rules and regulations or parts thereof that are in conflict with or contrary to the provisions of this Ordinance are hereby repealed or modified accordingly; SECTION 14. Effectivity – This ordinance shall take effect Thirty (30) days after review and approval by the Sangguniang Panglunsod; ENACTED, on October 28, 2011, by all Sangguniang Barangay members present.
CERTIFIED CORRECT:
LEONARDO S. VILLAFUERTE Barangay Secretary ATTESTED: JOEL A. SANTES Punong Barangay
