Reminding the Immediate Remittance of Fire Tax Collections by Local Treasurers to the Bureau of Treasury Pursuant to PD 1185, as Embodied Under BLGF Circular No. 32-93 Dated August 16, 1993.

January 23, 1996 BLGF MEMORANDUM CIRCULAR NO. 003-96 TO : All Regional Directors for Local Government Finance; District Treasurers of Metropolitan Manila; Provincial, City and Municipal Treasurers; and Others Concerned SUBJECT : Reminding the Immediate Remittance of Fire Tax Collections by Local Treasurers to the Bureau of Treasury Pursuant to PD 1185, as Embodied Under BLGF Circular No. 32-93 Dated August 16, 1993 The Honorable Secretary of the Department of the Interior and Local Government requests that a directive to all local treasurers be issued to remind them to deposit promptly their collections of Fire Code fees and to notify accordingly the Bureau of the Treasury "to enable BFP to use the updated Certification of Receipts and Disbursements of Fire Code Funds from BTr to program and request the release of funds from the Department of Budget and Management for its capital outlay requirement." The request was made in view of reports on inspections conducted by the Bureau of Fire Protection Regional Offices that assessments on buildings and other structures, in accordance with the Implementing Rules and Regulations of Presidential Decree No. 1185, otherwise known as the Fire Code of the Philippines, have bigger amounts than what are being certified to by the Bureau of Treasury. In this connection, attention is invited to BLGF Circular No. 32-93, dated August 16, 1993, directing all City and Municipal Treasurers to continue collecting the taxes and fees provided for under Section 13 of PD 1185 and to remit immediately to the Bureau of Treasury all unremitted and current year collections thereof. Non-remittance thereof shall subject the local treasurer concerned to administrative disciplinary action and the necessary steps will be taken towards the deduction of the unremitted amount from the internal revenue allotment (IRA) shares of the local government concerned. The pertinent portions of BLGF Circular No. 32-93 read as follows: "Quoted hereunder are the provisions of Sections 13(b) and 14 PD 1185, otherwise known as Fire Code of the Philippines which provide as follows: Section 13 (b). To partially provide for the funding of the Fire Service, the following taxes and fees which shall accrue to the General Fund of the National Government are hereby imposed: (1) Fees to be charged for the issuance of certificates, permits and the licenses as provided for in Section 8(a) hereof; (2) One-tenth of one per centum (0.1%) of the verified estimated value of buildings or structures to be erected, from the owner thereof, but not to exceed fifty thousand (P50,000.00) pesos, one-half to be paid prior to the issuance of the building permit, and the balance, after final inspection and prior to the issuance of the use and occupancy permit; (3) One-hundredth of one per centum (0.01%) of the assessed value of buildings or structures annually payable upon payment of the real estate tax, except on structures used as single family dwellings; (4) Two per centum (2%) of all premiums, excluding re-insurance premiums for the sale of fire, earthquake and explosion hazard insurance collected by companies, persons or agents licensed to sell such insurance in the Philippines; (5) Two per centum (2%) of gross sales of companies, persons or agents selling fire-fighting equipment, appliances or devices, including hazard detection and warning systems; and (6) Two per centum (2%) of the service fees received from fire, earthquake, and explosion hazard preinsurance surveys and post loss service of insurance adjustment companies doing business in the Philippines Section 14. Collection of Taxes, Fees and Fines . All taxes, fees and fines provided in Section 13 hereof, shall be collected by the City or Municipal Treasurer concerned for remittance to the National Treasury. "In this connection, it is informed that subject provisions fall under Art. 459 (c) of the Implementing Rules and Regulations in relation with Section 531 of RA 7160 otherwise known as the Local Government Code of 1991." The Regional Directors of this Bureau, the District Treasurers of Metropolitan Manila, and the Provincial Treasurers are hereby enjoined to reproduce and distribute copies hereof to all Municipal Treasurers under their respective jurisdictions for their information, guidance, and compliance. The Provincial and City Treasurers are further requested to provide copies to their respective Provincial Governors and City Mayors for their information. LORINDA M. CARLOS Executive Director