Revenue Code of the Province of Bukidnon

April 7, 2014 Excerpts from the Minutes of the 13th Regular Session of the 12th Sangguniang Panlalawigan, Province of Bukidnon, Held on Monday, April 7, 2014 at the Sangguniang Panlalawigan Session Hall, Malaybalay City, Bukidnon. RESOLUTION NO. 2013-737 (12TH SP) (13th Regular Session) A RESOLUTION APPROVING THE ENACTMENT OF THE REVENUE CODE OF THE PROVINCE OF BUKIDNON WHEREAS , since 1992 to 2013, the Sangguniang Panlalawigan have had enacted several revenue ordinances based on its revenue raising power as provided under the Local Government Code of 1991; WHEREAS , the provincial government had also formulated and approved the Strategic Financial Management Plan. Under said measure the existing and potential revenue sources of the province have been identified and stipulated; WHEREAS , there is a need to update revenues and consolidate and/or compile the existing revenue ordinances and those that have been reflected in the SFMP of the province, thereby producing one compressed document "the Provincial Revenue Code of the province of Bukidnon"; WHEREAS , these revenue measures are intended primarily to support infrastructure projects, the delivery of basic services, environmental protection and for the general welfare of the people of the province of Bukidnon; WHEREAS , the updating and codification of all existing revenue ordinances of the province and the incorporation therein of all potential revenue sources as reflected in its Strategic Financial Management Plan, will be of great help to the provincial government, and this Code will ultimately guide and assist the implementer for its efficient and effective collection of revenues; WHEREAS , the Technical Working Group (TWG) headed by Ms. Teodora D. Dinlayan, Provincial Treasurer have come up with the draft of the proposed Revenue Code of the province of Bukidnon and subsequently referred to the Committee on Appropriations and Ways and Means chaired by Hon. Ranulfo E. Pepito, who after several committee and public hearings conducted, considered the Revenue Code in accordance with law, ordinances and statutes concerning the matter; NOW, THEREFORE , on motion of Hon. Ranulfo E. Pepito, and with the unanimous accord of the Members present and assembled in session, be it: RESOLVED , as it is hereby resolved, approving the following Revenue Code of the Province of Bukidnon: BUKIDNON PROVINCIAL ORDINANCE NO. 004R-13 (12th SP) BE IT ORDAINED , by the Honorable Sangguniang Panlalawigan, Province of Bukidnon, that : CHAPTER ONE General Provisions ARTICLE 1.A Title, Scope and Application SECTION 1.A.01. Title . This Ordinance shall be known as the "Revenue Code of the Province of Bukidnon." SECTION 1.A.02. Scope and Application . This Ordinance shall govern the levy, assessment and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this Province. The Ordinance shall apply to and cover persons, properties, business, acts and other matters hereinafter specified that are located or carried in or out or otherwise take place within the territorial jurisdiction of the province of Bukidnon. ARTICLE 1.B Construction of Provisions SECTION 1.B.01. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. SECTION 1.B.02. Rules of Construction . In construing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language; but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. CAIHTE (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. ARTICLE 1.C Definition of Terms SECTION 1.C.01. Definitions . When used in this Code: Acquisition Cost for newly acquired machinery not yet depreciated and appraised within the year of its purchase refers to the actual cost of the machinery to its present owner plus the cost of transportation, handling and installation at the present site; Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof; Admission refers to the possibility of entering a place or use of amusement facilities requiring fees, rentals, lease, and the like, act of allowing to enter, entrance granted by permission, by provision or existence of pecuniary means; Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the property; Advance Payment which refers to those payments by the taxpayer made before the accrual of tax, where the collections there from are required which is January 1 of the succeeding year; Agriculturist is a person trained in the theory or science in agriculture; Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt-making, inland fishing and similar aqua-agricultural cultural activities, and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land; Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, past time or fun; Amusement Places include theaters, cinemas, concert halls, circuses, and other places of amusement such as but not limited to: resorts, adventure parks, shooting ranges, leisure parks, exhibition shows, golf courses, and cockpits, pub houses where one seeks admission to entertain oneself by viewing the show or performances; Annual production refers to the number of disposable animal within one year of operation: Breeder (swine) Number of sow level multiplied by 16 pigs per sow per year. Growers refer to (swine annual production is equal to total number per cycle multiplied by the frequency of stocking per year (3 times per year). DETACa Broiler annual production is equal to the total number per cycle multiplied by the frequency of stocking per year (4 times per year). Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose; Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties; Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property; Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value; Backyard Farms refers to any farm raising at least 1 head of animal or bird that do not qualify as commercial farm. A particular farm is considered backyard if: for game fowl and ostrich from 1-19 heads or 49 heads and below for turkey, 1-499 quails and layers, 1-999 broilers, and 1-99 ducks; Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; Capital Investment is the capital which a person employs in any undertaking, or which contributes to the capital of a partnership, corporation, or any other juridical entity, or association in a particular taxing jurisdiction; Carrier is an animal convalescing from an infectious disease or naturally harbors the infection but does not show any signs or symptoms of the infection but eliminates the micro-organism and thus spread the disease; a medium that is capable of transferring the pests/diseases; Charges refers to pecuniary lia ility, as rents or fees against persons or property; Commercial farm refers to any farm which satisfies at least one of the following conditions: 1. Livestock a. At least 21 heads of adult and zero young b. At least 41 heads of young animals c. At least 10 heads of adult and 22 heads of young 2. Poultry a. 500 layers or 1,000 broilers b. 100 layers and 100 broilers if raised in combination c. 100 head of duck regardless of age Commercial Land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land; Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; Dangerous Communicable Animal Diseases shall apply to include all acute or chronic animal diseases to human being or vice versa (zoonoses) capable of inflicting economic losses or it is detrimental to public health, or which may cause mortality of over five (5) per centum during a period of one month or may cause economic losses on the intrinsic value of the animals affected; Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon lire skill and foresight with which he watches the market; Delivery Receipts refers to the delivery receipts issued by the province to be used as a pass during transport of minerals; Depreciated Value is the value remaining after deducting depreciation from the acquisition cost; Dressing Plant refers to poultry slaughterhouse. A meat establishment approved and registered by the National Meat Inspection Services in which poultry are slaughtered, prepared, processed, handled, packed or stored; Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; Extraction is the act or process of taking, excavating and removing mineral deposits/products; Facility is something that is built or installed inside the farm; Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy; Farm is an economic unit engaged in raising of livestock and poultry; Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties; Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; aDSIHc Gravel refers to particles of rock passing 75 mm sieve; Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT); Herd or Flock means many numbers of cattle, carabaos, buffalos, horses, sheep, goats, swine and poultry under one management, maintained in one premise which is allowed to associate or contact one another; Host refers to a living animal or plant affording subsistence or lodgment to a parasite; Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes; Incubation period is the phase of an infectious disease from the time of infection to the appearance of symptoms; Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral, or residential land; Large animal refers to horses, mules, asses, cattles, buffalos, carabaos, tamaraws, and other domesticated members of the equine bovine and bubaline families; Levy means an imposition or collection of an assessment, tax, fee, charge, or fine; License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions; Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily to the real property. It includes physical facilities for production; Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original conditions, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw materials or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption; Metallic Minerals are minerals having the nature of metal and/or containing, yielding or producing metal such as but not limited to gold, silver, iron, nickel, aluminum, zinc, bronze, manganese and pyrite; Minerals refers to all naturally occurring inorganic substance in solid, liquid, gas or any intermediate state excluding energy materials such as coal, petroleum, natural gas, radioactive materials and geothermal energy; Mining is the act or process of extracting, excavating and removing minerals including operations necessary for the purpose; Non-Metallic Minerals are other mineral products which are not classified under metallic materials such as silica, opal and other gems and semi-precious stone, limestone, coal, soil magnetite, etc.; Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; Ore is a naturally occurring substance or material from which a mineral or element can be mined and/or processes for profit; Peddle means any person who, both for him or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail peddler or a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Title; Permit includes commercial, gratuitous, industrial, special/quarry permits, small-scale mining permits/contracts issued under this order; Permittee is a person, association, cooperatives and corporations to whom a permit is issued under this ordinance; Persons mean every natural or juridical being/person, susceptible of rights and obligations or of being the subject of legal relations; any individual, firm, partnership. Corporation, company, society, association or other organized group of any of the foregoing or their agent, representative, officer, employee, livestock owner, caretaker; ETHIDa Plant/Planting Materials and Products refers to crop/plant or part of a plant capable of harboring, carrying and multiplying of pests/diseases that include seeds, seed pieces, seedlings, cuttings, corn, tubers, suckers, crown; Plant Health Certificate refers to the certification issued by the chief of the Bureau of Plant and Industry, Department of Agriculture or Provincial Agriculturist or his duly authorized representative regarding the origin and health status of the plants, planting materials and products; Plant Nursery refers to a place where plants are propagated and grown to usable size that includes nurseries which sell to the general public, wholesale nurseries which sell only to businesses such as other nurseries and to commercial gardeners and private nurseries; Plant Pest is any insect/disease that may cause harm/or destruction or that are detrimental to plants and can affect man or to his interests; Poultry refers to domesticated avian for the purpose of food consumption or the carcass of such avian dressed/processed for human consumption. Examples are chicken, duck, turkey, geese, quail and others; Privilege means a right or immunity granted as a peculiar benefit, advantage or favor; Processor refers to a person and/or entity issued a license to engage in the treatment of mineral or ore-bearing materials such as by gravity concentration, leaching beneficiation, cyanidation, cutting, sizing, polishing and other similar activities; Quarantine refers to period of isolation of animals to prevent the spread of disease; Quarry Resources refers to any common stones and other common mineral substance such as but not limited to marl, limestone, landsite, basalt, conglomerate, diorite, marble, granite, volcanic cinders, tuff and rock phosphate provided it contains no metal or metals or other valuable minerals in commercial quantity, and the like or as defined under Section 3 Item a.1 of RA 7942; Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial, or individual reappraisal of the property; Remaining Economic Life is the period of time expresses in years from the date of appraisal to the date when the machinery becomes valueless; Remaining Value is the value corresponding to the remaining useful life of the machinery; Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable property, or the cost of reproducing a new replica to the property on the basis of the current prices with the same or closely similar material; Residential Lands land principally devoted to habitation; Residents refers to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for whom the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; Resident foreign when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines; Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes; Sand is particles of rock passing 2 mm sieve; Sanitation is the application of measures to make the environmental conditions favorable to healthful condition; Sanitation Officer is a person that mans the sanitation stations, enforces and implement sanitation ordinance, laws and regulation of the province; Seed Grower refers to a person accredited by the Bureau of Plant and Industry who plants foundation or registered seeds to produce certified seeds; Seed Inspection refers to inspection of standing crop in the field by deputized seed inspectors by the Bureau of Plant and Industry to confirm isolation, genetic purity and timely rouging of contamination and other agronomical seed production practices for the fulfillment of prescribed standards by the seed certifying agency; Services means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be; cSEDTC Small animals sheeps, goats, swine, birds, fowls or poultry, dogs, cats, deer, small circus and pet animals, and those intended for diagnostic and experimental purposes like rabbits, hamster, guinea pigs, mice, etc.; Socialized housing refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992; Socialized Medical Services/Assistance refers to medical and hospital care made available to all low income and landless residents of Bukidnon through funds obtained by taxation philanthropic assessments or other means; Special levy is a farm of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvements introduced by the government; Susceptible is an individual or group animals that has neither natural nor acquired immunity to a disease and is liable to infection; Non-susceptible individual or group of animals that are not liable to infection; Suspect refers to animals or animals that have been in contact with the infected animals or animals and those animals capable of spreading the disease mechanically due to contact with infected ones and those animals that do not give complete reaction to the test before or a year after vaccination; Tax means an enforced contribution, usually monetary in form, levied by the law making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental needs; Urban areas refers to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer; Viajero/comprador refers to an individual who is engage in buying and selling poultry and livestock products; Veterinarian is a licensed veterinarian under the employment of Provincial Government; Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction; CHAPTER TWO Provincial Taxes ARTICLE 2.A Real Property Tax SECTION 2.A.01. Imposition of the Basic Real Property Tax . There is hereby levied an annual ad valorem tax an real property such as lands, buildings, machinery and other improvements affixed or attached to real property located in this Province not hereinafter specifically exempted at the rate of one percent (1%) of the assessed value of the real property. SECTION 2.A.02. Additional Levy on Real Property for the Special Education Fund (SEF) . There is hereby levied an annual tax of one percent (1%) on the assessed value of real property in addition to the basic real property tax. The proceeds thereof shall accrue exclusively to the Special Education Fund (SEF) to be divided equally between the Provincial and Municipal School Boards. Provided, however that the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of School building facilities and equipment, educational research, purchases of books and periodicals, and sports development as determined and approved by the Board. SECTION 2.A.03. The levy and collection of real property tax in the Province of Bukidnon shall be guided by the following principles: (a) Real Property shall be appraised at its current and fair market value; (b) Real Property shall be classified for assessment purposes on the basis of its actual use; (c) Real Property shall be assessed on the basis of a uniform classification within each local government unit; (d) The appraisal, assessment, levy and collection of real property tax shall not be let to any private person; and (e) The appraisal and assessment of real property shall be equitable. SECTION 2.A.04. Exemptions . The following are exempted from payment of the basic real property tax and the SEF tax: (a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; SDAaTC (b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under RA 6938 amended by RA 9520; (e) All lands certified to be ancestral domains as provided under Republic Act No. 8371 otherwise known as Indigenous People Rights Act (IPRA) except such portion of the ancestral domains as are actually used for large-scale agriculture, commercial forest plantation and residential purposes and upon tiding by other by private persons; and (f) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 2.A.05. Time of Payment . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic and the additional SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 2.A.06. Tax Discount for Advanced and Prompt Payment . If the basic real property and additional Special Education Fund (SEF) tax are paid on or before the deadline as provided in Section 2.A.05 of this Code, the taxpayer shall be granted a tax discount as follows: a) Advance payment 20% (Advance Payment which refers to those payments by the taxpayer made before the accrual of tax, where the collections from there are required which is January 1 of the succeeding year.) b) Prompt Payment 10% For Taxpayers opting to pay annually and actually paid within the 1st Qtr of the year. However, for Taxpayers opting to pay in four (4) equal instalments, can avail of the 10% discount on the amount due for the 1st quarter only, but no penalties shall be imposed on the succeeding quarterly Instalments. The above-mentioned discount shall only be granted to properties without any delinquency. SECTION 2.A.07. Collection and Distribution of Proceeds . The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the Provincial Treasurer. The Municipal Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, that the Barangay Treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the Municipal Government concerned. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest, in accordance with the provisions of this Article, shall be distributed as follows: 1. Province Thirty-five percent (35%) shall accrue to the General Fund; 2. Municipality Forty percent (40%) to the General Fund of to Municipality where the property is located; 3 Barangay Twenty-five percent (25%) shall accrue to the barangay where the property is located. acEHCD The shares of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall be automatically released and shall be divided equally between the Provincial and Municipal School Boards for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board. SECTION 2.A.08. Administrative Provisions : (a) On the Collection of the Real Property Tax 1 . Assessor to furnish Treasurer with Assessment Roll . The Local Assessor shall prepare and submit to the Local Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties; 2 . Notice of Time for Collection of Tax . The Municipal Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the municipal hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 3 . Payment under Protest . a. No protest shall be entertained unless the taxpayer first pay the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer who shall decide the protest within sixty (60) days from receipt. b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the Local Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.04 of this Code. c. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60)-day period prescribed in subparagraph a., the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection . When an assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 5. Notice of Delinquency in the Payment of the Real Property Tax . a. When the real property tax or any other tax imposed under this Article becomes delinquent, the Provincial Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the Provincial Capitol, Municipal Hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the Province or Municipality. b. The notice of delinquency shall specify the date upon which the tax become delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that anytime before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with the next following Section, and unless the taxes, surcharges and penalties were paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title of the property will be vested in the purchaser subject, however, to the right of delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from date of sale. 6. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other levied under this Article, the Province and/or Municipality may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7 Local Government's Lien . The basic real property tax and any other tax levied under this Article constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and related interests and expenses. SDHTEC 8. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the province. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the Provincial Assessor and Register of Deeds of the Province, who shall annotate the levy an the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the Provincial Treasurer or his deputy shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the Provincial Capitol, Municipal Hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the Province. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the Provincial Capitol or Municipal Hall, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. The Provincial Treasurer shall, likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 11. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption, which shall be issued, by the Provincial Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein, who shall be entitled to the income and other fruits thereof. The Provincial Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, tree property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. 13. Purchase of Property by the Provincial Government for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Provincial Government to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the province without the necessity of an order from a competent court. AScHCD Within one (1) year from the date of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer the full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the province. 14. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the Province. 15. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. 16. Collection of Real Property Tax through the Courts . The Provincial Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction, as follows: a. The Provincial Treasurer shall furnish the Provincial Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the Province, in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00) the competent court is the Municipal Trial Court and where the amount is in excess of Ten Thousand Pesos (P10,000.00), the proper court is the Regional Trial Court; b. Where cognizable in an inferior court, the action must be filed in the city/municipality where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the Sala of the proper Regional Trial Court; c. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Provincial Treasurer shall furnish the Provincial Legal Officer the exact address of the defendant where he may be served with summons. 17. Action Assailing Validity of Tax Sale . No court shall entertain action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale, if the deed is declared invalid but, it shall be refunded to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to real property, the court may moto propio or upon representation of the Provincial Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. 19. Treasurer to Certify Delinquencies Remaining Uncollected . The Provincial/Municipal Treasurer, or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sangguniang concerned on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. (b) Special Provisions. 1. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the Province, the Sangguniang Panlalawigan by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the municipality affected by the calamity. 2. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the province. 3. Duty of Register of Deeds and Notaries Public to Assist the Provincial Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the Provincial Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the Provincial Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. AcICHD 5. Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court actions criminal or civil, instituted at the instance of the Provincial/Municipal Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to Province . As provided for in Section 281 of the Local Government Code, all certificates, documents, and papers covering the sale of delinquent property to the province/municipality if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. SECTION 2.A.09. Interests on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Sec. 2A.06, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case, however, shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 2.A.10. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished, at the by a fine of One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 2.A.11. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment or real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 2.A.12. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The Provincial/Municipal Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject by a fine of One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (5) months, or both such fine and imprisonment at the discretion of the court. ARTICLE 2.B Tax on Idle Lands SECTION 2.B.01. Idle Lands, Coverage . For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein within the period of three (3) years. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands, other than agricultural, located in the Province, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein within the period of three (3) years. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. TAIaHE SECTION 2.B.02. Imposition of Tax . There is hereby levied an annual tax on idle lands at the rate of three percent (3%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 2.B.03. Exemptions . The idle lard tax shall not apply to idle lands wherein the owner of the property or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any persons having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application on with the Provincial Treasurer upon the recommendation from the concerned Municipal/Barangay Government. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2.B.04. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the Province. SECTION 2.B.05. Listing of Idle Lands by the Assessor . The Provincial/Municipal Assessor shall make and keep an updated record of idle lands located within his area of jurisdiction. For purposes of collection, the Provincial/Municipal Assessor shall furnish a copy thereof to the Provincial/Municipal Treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. In determining and listing of idle lands, the Provincial Assessor shall conduct a physical inventory of all real properties to commence not earlier than the first day of July and be completed not later than the last day of December of he first year in every conduct of the General Revision of Real Property Assessments and/or every three years thereafter from the last inventory. The list of idle lands shall be updated on a yearly basis. The Sangguniang Panlalawigan, shall, in an ordinance provide the necessary appropriations to defray the expenses incidental to the conduct of the inventory of all real properties. ARTICLE 2.C Special Levy on Lands The Sangguniang Panlalawigan shall enact an ordinance imposing a special levy a describing with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, stating the estimated cost thereof, specifying the metes and bounds by monument and lines and the number of annual installment for the payment of the special levy which in no case shall be less than five (5) nor more than (10) years. The Sanggunian concerned shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the proposed work. SECTION 2.C.01. Imposition of Levy . A special levy is hereby imposed on the lands specially benefited by public works projects or improvements funded by the province/municipality at a rate of not exceeding sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith. SECTION 2.C.02. Exemptions . The special levy shall not apply to lands owned by: (a) The Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person. (b) Charitable institutions, churches, parsonages or convents appurtenant thereto, and all lands exclusively used for religious, charitable or educational purposes; and (c) Duly registered cooperatives as provided for under RA 6938, amended by RA 9520. The special levy shall not also apply to the remainder of the land portions of which have been donated to the province/municipality for the construction of such projects or improvements. SECTION 2.C.03. Time of Payment . The special levy shall be paid on or before the 20th day of the first month of the quarter following the effectivity of the ordinance imposing such levy. SECTION 2.C.04. Collection and Accrual of Proceeds . Collection of special levy on land shall be the responsibility of the Provincial Treasurer. The proceeds shall accrue to the General Fund of the province. SECTION 2.C.05. Administrative Provisions . (a) Ordinance Imposing a Levy . The tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public work projects or improvements to be undertaken, state the estimated cost thereof, specify metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlalawigan shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. cDHAES The ordinance shall likewise specify the appropriate penalty for noncompliance or violations of the provisions of the said ordinance. (b) Publication of Proposed Ordinance Imposing Special Levy . Before the enactment of an ordinance imposing a steal levy, the Sangguniang Panlalawigan shall conduct a public hearing thereon; notify in writing the owners of real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. (c) Fixing the Amount of Special Levy . The special levy authorized herein shall be apportioned, computed, and assessed according in the assessed valuation of the lands affected as shown by the books of the Provincial Assessor, or its current assessed value as fixed by said assessor if the property does not appear of record in his books. Upon the effectivity of the ordinance imposing special levy, the Provincial Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. (d) Taxpayer's Remedies Against Special Levy . Any owner of real property affected by a special levy or any person having a legal interest therein may, within sixty (60) days from the date of receipt of the written notice of assessment of the special levy, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the form for the purpose, together with copies of the tax declarations and such affidavits or documents in support of the appeal. ARTICLE 2.D Socialized Housing Tax SECTION 2.D.01. Exemptions . The following are exempted from the socialized housing tax: (a) Those inducted in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform law. (b) Those actually used for national defense and security of the state. (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax. (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and (e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or remodel parks. SECTION 2.D.02. Imposition of Tax . There is hereby imposed a socialized housing tax at the rate of one-half percent (0.5%) on the assessed value of lands in urban areas in excess of Fifty Thousand Pesos (P50,000.00). SECTION 2.D.03. Collection and Accrual of Proceeds . The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the Province. SECTION 2.D.04. Administrative Provisions . The Provincial Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000.00). For purposes of collection, the Provincial Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE 2.E Tax on Transfer of Real Property Ownership SECTION 2.E.01. Imposition of Tax . There is hereby imposed on the sale, donation, barter, or on any other mode of transferring ownership or title of real property a tax at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher; a penalty of four percent (4%) on the tax due per year after sixty (60) days from the date of the execution of the deed or from the decedent's death. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlalawigan. SECTION 2.E.02. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657, otherwise known as "Comprehensive Agrarian Reform Law" shall be exempt from this tax. SECTION 2.E.03. Time of Payment . It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the Provincial/Municipal Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 2.E.04. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2.E.05. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. ASEcHI SECTION 2.E.06. Administrative Provisions . (a) The Registrar of Deeds of the province shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial/Municipal Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the Provincial/Municipal Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. (c) It shall be the duty of the seller, donor, transferor, executor, or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of property owner's death. SECTION 2.E.07. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of the court. ARTICLE 2.F Tax on Printing and Publication SECTION 2.F.01. Imposition of Tax . There is hereby levied a tax at the rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, tarpaulins and others of similar nature. In the case of a newly started business, the tax shall be one-fifteenth (1/15) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. SECTION 2.F.02. Exemptions . The receipts from the printing and/or publishing of banks or other reading materials prescribed by the Department of Education as school texts or references shall be exempt from the tax herein imposed. SECTION 2.F.03. Time of Payment . The tax imposed in this Article shall be due and payable in quarterly installments to the Provincial/Municipal Treasurer, within the first twenty (20) days following each quarter in the case of a newly-started business, the tax shall be paid before the business starts to operate. Taxpayers who opted to pay annually shall pay on or before 20th day of January. SECTION 2.F.04. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2.F.05. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2.F.06. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of the court. ARTICLE 2.G Franchise Tax SECTION 2.G.01. Imposition of Tax . There is hereby imposed a tax on business enjoying a franchise tax, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within this Province. In the case of a newly started business, the tax shall be one-fifteenth (1/15) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. ITAaHc The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located within the Province, the paid-up capital stated in the articles of corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In the case of a branch or sales office located within the Province which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 2.G.02. Exemptions . The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2.G.03. Time of Payment . The tax imposed in this Article shall be due and payable within the first twenty (20) days of January following the end of the preceding year. In the case of a newly started business, the tax shall be paid before the business starts to operate. SECTION 2.G.04. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2.G.05. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2.G.06. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of the court. ARTICLE 2.H Tax on Sand, Gravel, Quarry and Other Mineral Resources SECTION 2.H.01. Imposition of Tax . There is hereby imposed a tax of ten percent (10%) of the fair market value in this province per cubic meter of ordinary stones, sand & gravel, earth, and other quarry resources, such as but not limited to limestone, marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers, streams creeks, and other public waters within the territorial jurisdiction of the Province. For purposes of establishing the fair market value per cubic meter of sand & gravel and other quarry resources on an annual basis, a committee is hereby created composed of: Provincial Treasurer - Chairman Provincial Assessor - Member Provincial Engineer - Member Provincial Planning & Development Coordinator - Member Provincial Legal Officer - Member BENRO - Member SP Chairperson or Environment - Adviser Sand & Gravel Tax per cubic meter 50.00/cu.m. Advance Extraction Tax for Sand & Gravel (1,000 cu.m) 50,000.00 Limestone Tax per cubic meter 30.00/cu.m Advance Extraction Tax for Limestone (1,000 cu.m) 30,000.00 Upon consumption of the 1,000 cu.m. advance extraction tax, the permittee shall pay again for another 1,000 cu.m. advance extraction Advance Extraction Tax Metallic Minerals (Chromite, Copper, Manganese & other metallic minerals 300 metric tons @ 200.00/MT 60,000.00 Non-Metallic Minerals 1. Silica Quartz Advance Extraction for 1,000 metric ton @ 30.00/MT 2. Phyllite Schist/ woodstone/volcanic slabs advance extraction of 100 cubic meters at P50.00/cu.m. 3. Diatomaceous Earth @ P15.00/cu.m. advance extraction of 300 cubic meters at P15.00/cu.m. 4. Mountain Quarry/Ordinary Earth @P40.00/cu.m. advance extraction of 1,000 cubic meters at P40.00/cu.m. 5. Boulders @ P40.00/cu.m advance extraction of 100 cubic meters at P40.00/cu.m. 30,000.00 5,000.00 4,500.00 40,000.00 4,000.00 SECTION 2.H.02. Issuance of Permit . Every person who shall extract sand and gravel and other quarry resources shall secure a permit from the Provincial Governor, pursuant to the procedural guidelines embodied in the Mines Administrative Order No. MRD-27, series of 1980 as amended under DENR Administrative Order No. 96-40, the Implementing Rules and Regulations (IRR) of Republic Act 7942 otherwise known as the Philippine Mining Act of 1995, Republic Act 7076 known as People's Small-Scale Mining Act, Executive Order 79, Administrative Order No. MRD-41, series of 1984 n and DENR Administrative Order No. 2010-21 and other applicable laws. The applicable provisions of which are hereby adopted as an integral part of this ordinance . SECTION 2.H.03. Exemptions . Any government agency that has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of governmental projects within the Province shall be exempted from the payment of the tax herein prescribed. Provided, that the materials authorized to be removed shall be used exclusively for government projects which shall be based on the estimated volume needed. Out of the total aggregate requirement, seventy (70%) percent shall be exempted from payment of tax, and the remaining thirty (30%) percent of the aggregates shall be reserved to the Province for its own infrastructure projects. In any case, the requesting party intends to utilize the reserve aggregates, a payment of ten (10%) percent of the fair market value of the aggregates shall be collected by the province as ecosystem management, rehabilitation and protection fund. CHTAIc SECTION 2.H.04. Time and Place of Payment . The tax shall be due and payable in advance to the Provincial/Municipal Treasurer or his duly authorized representative before the materials are extracted. SECTION 2.H.05. Surcharge for Late Payment . Failure to pay the tax imposed in this Article on time shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2.H.06. Interest on Unpaid Tax . In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the date until the tax is fully paid but in no case shall the tool interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 2.H.07. Administrative Provisions . (a) Application for a Governor's Permit to extract sand, gravel and other quarry resource in any part of this province shall be accompanied by an "Environmental Impact Assessment (EIA) and/or "Environmental Compliance Certificate" (ECC) from the DENR which shall be filed with the Office of the Governor. (b) The permittee or licensee is hereby required to submit a monthly report within ten (10) days at the end of each calendar month to the Bukidnon Environment and Natural Resources Office (BENRO) a sworn statement in triplicate copies which shall include information on the quantity of materials extracted, taken by him or his agent; the amount of tax or fees paid; and the selling price, per cubic meter, the names and addresses of persons to whom the same were sold and such other relevant information that may later be required from him. (c) The Provincial Treasurer shall, within ten (10) days upon receipt of the said tax and the corresponding disbursement voucher from the Provincial Accountant, remit or cause the remittance of the share of the municipality and the barangay where the sand, grave, or other quarry resources are extracted. (d) The Provincial Treasurer in coordination with the Bukidnon Environment and Natural Resources Office, the Municipal/City, and Barangay Official within six (6) months from the effectivity of this Code shall formulate additional rules and regulations for the efficient and effective enforcement of this Article. SECTION 2.H.08. Sharing of Proceeds . The proceeds of the tax on sand, gravel, and other quarry resources shall be distributed as follows: (a) Province Thirty percent (30%) (b) Component City or Municipality where the sand and other quarry resources are extracted, Thirty percent (30%) (c) Barangay where the sand, gravel, and other quarry resources are extracted Forty percent (40%) SECTION 2.H.09. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court. ARTICLE 2.I Professional Tax SECTION 2.I.01. Imposition of Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (P300.00). Government employees authorized to engage in private practice of their profession are not exempted to pay the professional tax. SECTION 2.I.02. Coverage . Professionals who passed the bar examinations, any board or other examinations conducted by the Professional Regulation Commission (PRC) and Supreme Court or any other profession requiring government examination/regulation shall be subject to the professional tax. SECTION 2.I.03. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2.I.04. Payment of the Tax . The professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. EATCcI SECTION 2.I.05. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the Provincial/Municipal Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the tuff tax before engaging therein. SECTION 2.I.06. Place of Payment . Every person legally authorized to practice his profession, in case he practices his profession in several places, shall pay to the Provincial/Municipal Treasurer the professional tax if he maintains his principal office within the Province. SECTION 2.I.07. Administrative Provisions . (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, likewise, or fee for the practice of such profession; (b) The Provincial/Municipal Treasurer before accepting payment of the tax shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission and/or Supreme Court; (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter; (e) n Any person subject to the professional tax shall write in the deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him; and (f) The Provincial Treasurer's Office in coordination with appropriate government agency shall formulate Implementing Rules and Regulations subject to the approval of the Sangguniang Panlalawigan for the efficient and effective implementation of this Article. SECTION 2.I.08. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2.I.09. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2.I.10. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of the court. ARTICLE 2.J Amusement Tax on Admission SECTION 2.J.01. Imposition of Tax . There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement such as but not limited to: resorts, adventure parks, shooting ranges, leisure parks, exhibition shows, golf courses, cockpits, pub houses at the rate of ten percent (10%) of the gross receipts from admission fees pursuant to Section 1.a of R.A. 9640. SECTION 2.J.02. Manner of Computing the Tax . In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the Provincial/Municipal Treasurer before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 2.J.03. Exemptions . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 2.J.04. Time and Place of Payment . The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the Provincial/Municipal Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2.J.05. Sharing of Proceeds . The proceeds of amusement tax shall be distributed as follows: a. Province Fifty percent (50%) b. Municipality Fifty percent (50%) SECTION 2.J.06. Administrative Provisions . (a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of theatres, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. (b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating herein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The box or receptacle shall only open in the presence of a representative from the Office of the Provincial/Municipal Treasurer. DHITCc (c) Registration of Tickets. All admission tickets, which shall be sold to the public, must first be registered with the Office of the Provincial/Municipal Treasurer and shall be stamped with the seal of said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. (d) Verification of Tickets. The Provincial Governor or Provincial/Municipal Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of amusement places for the purpose of verifying all tickets sold thereat. Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. (e) Examination of Books of Accounts. The Provincial Treasurer/Municipal Treasurer or deputized agents shall examine the books of accounts quarterly, in order to ascertain the amount of gross receipts on admission fees. (f) Owners or operators of every amusement place shall post in a conspicuous place in front of the ticket booth a notice, printed in big bold letters or numbers, showing the amount of admission price. When there is a change in the admission price, the owner or operator, of the said amusement place shall, within ten (10) days from the effectivity of such change, inform in writing the Provincial Treasurer the details of the changes in admission price. SECTION 2.J.07. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2.J.08. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2.J.09. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of the court. ARTICLE 2.K Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers in, Certain Products SECTION 2.K.01. Imposition of Tax . There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, agricultural, livestock and other products as may hereafter be determined by the Sangguniang Panlalawigan, to sales outlets, or consumers, whether directly or indirectly, within the Province. Before manufacturer's or producers, wholesalers of, dealers or retailers, mentioned in this Article shall be allowed to engage in business in the province of Bukidnon, they shall first secure a Provincial Governor's Permit, renewable annually, and pay the tax prescribed in this Section. Maximum Net weight Description Capacity Marking Tax Rate Light 4,501 kg 220.00 Heavy-six wheeler 15,000 kg 330.00 Heavy-ten wheeler 16,000-32,000 kg 440.00 Heavy-with trailer 16,000-32,000 kg 500.00 Cost of Stickers 75.00/piece SECTION 2.K.02. Exemption . The manufacturers, producers, wholesalers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddlers' tax in the sale of any merchandise or article of commerce imposable by the Province. SECTION 2.K.03. Time and Place of Payment . The tax imposed in this Article shall accrue on the first day of January and shall be paid to the Provincial/Municipal Treasurer within the first twenty (20) days of January. SECTION 2.K.04. Administrative Provisions . (a) The Provincial Treasurer shall keep a registry of truck, vans or vehicles subject to the tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information. (b) The owner or proprietor of the truck, van or vehicle shall be required to file an application in a prescribed form in three (3) copies showing the needed information with the Provincial Treasurer for processing and approval. cEaSHC (c) The Provincial Treasurer of his deputy shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date of payment and the amount paid. (d) The failure of the owner or proprietor of a truck, van or vehicle to pay the taxes and fees required to be paid to the Provincial Treasurer's Office within the proper period required by law or as set by the Sangguniang Panlalawigan and upon timely demand through proper notice indicating the tax liability and appropriate penalties, interest and surcharges by the Provincial Treasurer shall be sufficient ground for the seizure and impounding of the goods and delivery vehicle containing said goods. (e) The Provincial Treasurer's Office in coordination with Land Transportation Office (LTO) and Land Transportation Franchising Regulatory Board (LTFRB) shall formulate additional rules within three (3) months from effectivity of this Code and be responsible in the enforcement of this Article. SECTION 2.K.05. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 2.K.06. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 2.K.07. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than Ore Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of the court. CHAPTER THREE Permit and Regulatory Fees ARTICLE 3.A Governor Permit Fees SECTION 3.A.01. Imposition of Fee . There shall be collected an annual fee at the rates provided hereunder for the issuance of a Governor's permit to every person that shall conduct a business, or activity within this province. DESCRIPTION PERMIT FEE 1. On the business of printing and publication Publisher (newspapers) 500.00 Printer 500.00 Both Printer & Publisher 1,000.00 2. Printing equipment/apparatus or devices Photographic/Photo & video 450.00 Processing per unit Letter press/offset press per unit 250.00 Photocopier & other equivalent 170.00 Duplicating Machine per unit Tarpaulin Printer per unit 1,000.00 3. On business enjoying a franchise: Below 500,000 capitalization 100.00 500,001-1,000,000 500.00 1,000,001 up capitalization 1,000.00 4. On proprietors, lessees, or operators of amusement places 500.00 5. On manufacturers or producers, wholesalers of or dealers or retailers delivering or distributing their products to sales outlets, or selling to consumers, whether directly or indirectly within the province using delivery trucks or vans 500.00 6. On the extraction of sand & gravel and other quarry resources 1,000.00 7. Other Permits not mentioned herein 500.00 The permit is payable for every separate or distinct establishment or place where the business or activity is conducted. One does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. SECTION 3.A.02. Time of Payment . The fee imposed in the preceding section shall be paid to the Provincial Treasurer upon application for a Governor's permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SECTION 3.A.03. Surcharge for Late Payment . Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 3.A.04. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 3.A.05. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of the court. CHAPTER FOUR Service Fees and Charges ARTICLE 4.A Secretary's Fees, Clearance/Certification Fees and Annotation/Certification Fees SECTION 4.A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for certification and/or copies of official records and documents from the offices of this province. DOCUMENTS AMOUNT OF FEE (a) For certified copy of papers, resolutions, ordinances, decrees, judgment or entry of which any person is entitled to demand and receive a copy (in connection with judicial proceedings and other purposes) P100.00 for the 1st 10 pages per document; additional P5.00/page in excess thereof (b) Research and Certification on Real Property related documents 100.00 (c) Veterinary Certification 100.00 (d) Other Documents/Certification 50.00 SECTION 4.A.02. Tax Clearance . There is hereby imposed and to be collected prior to issuance of Tax clearance the following clearance fee: DESCRIPTION AMOUNT OF FEE a. Tax Clearance for Transfer of Real Property 100.00 b. Tax Clearance on Payment of Real Property Tax 100.00 SECTION 4.A.03. Annotation Fee . There is hereby imposed annotation fees on ROD-registered liens and encumbrances or any other forms of notices/encumbrances, as follows: Real Estate Mortgage Bail Bonds Lease Contracts/Farm Management Contracts Certificates of Sale Notice of Lispendens (w/ pending litigations) Notice/affidavit of Adverse Claims or its equivalent Other non-government liens/encumbrances N.B. The Provincial Assessor shall require the presentation of the proof of payment of subject real property taxes for the previous and current years and of the annotation fees before annotating the encumbrances, liens and/or notices. Subject payments shall be based on the following value of considerations: 1. Amount of loan in the case of real estate mortgages; SaCIDT 2. Amount of bond in the case of bail bonds and/or the market value in the case of other forms of liens or encumbrances, to wit: AMOUNT FEE 75,000.00 and below 100.00 75,001.00-150,000.00 150.00 150,001.00-250,000.00 225.00 250,001.00-450,000.00 325.00 450,001.00-700,000.00 450.00 700,001.00-1,000,000.00 600.00 1,000,001.00 and above 775.00 An additional amount of P100.00 shall be collected for every P1,000,000.00 or fraction thereof, in excess of P1,000,000.00. SECTION 4.A.04. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies required by the Court at the request of the litigant, in which case, charges shall be in accordance with the above-mentioned schedule. Provided, that the fees imposed in this article for certification of no land holding shall not be collected to all persons availing socialized medical services/assistance. SECTION 4.A.05. Time and Manner of Payment . The fees shall be paid to the Provincial Treasurer at the time the request, written or otherwise, for the issuance of a certification and/or a certified Copy of provincial record or document, and, request for annotation is made. SECTION 4.A.06. Distribution, Sharing and Accrual of Proceeds . The proceeds of certifications and certified true copies issued by the Provincial Treasurer's Office and Provincial Assessor's Office shall be distributed as follows: 50% shall be treated as Trust Fund to be used for the purchase of equipment, repair and maintenance of eTRACS and other related activities; 50% General Fund income SECTION 4.A.07. Penal Provisions . Any officer or employee charged with the duty of annotating encumbrances and issuance of certification and certified copies of documents who, willfully or intentionally fails or disregards to require payment of such charges or fees shall be meted by a fine equivalent to the amount of fees or charges a transaction should have been required of. ARTICLE 4.B Agricultural Products Charges and Fees SECTION 4.B.01. Imposition of Fees . The Provincial Agriculture Office shall impose the following schedule of fees and charges, to wit: DESCRIPTION FEES a) Inspection fee for Seed Growers (Rice and Corn) 150.00/lot b) Inspection Fee for Plant Nursery (annual) below 500 plants 125.00 501-1,000 plants 250.00 1,001-2000 plants 500.00 in excess of 2000 plants 0.15/plant c) Plant Health Certificate for Transport (in & out) 1-50 plants 25.00 51-200 plants 100.00 in excess of 200 plants 0.30/plant d) Plant Nursery Accreditation (annual) 300.00 e) Seed Growers Accreditation (annual) 300.00 f) Farm Tractor rental (excluding fuel) Mouldboard Plow 3,500.00/ha Disc Plow 3,000.00/ha Disc Harrow 2,000.00/ha SECTION 4.B.02. Marine and/or Aquatic Products and Animals Charges and Fees . There is hereby imposed fees and charges as provided under Fisheries Administrative Order No. 145, series of 1983, concerning rules and regulations Pursuant to Section 15 of R.A. 8550, otherwise known as "Philippine Fisheries Code of 1998," and the provisions of Batas Pambansa Blg. 325, the rules and regulations governing the payment of fees and other charges for aquatic products or animals. SECTION 4.B.03. Payment of Fees and Charges . The fee on marine and/or aquatic products or animals including shells shall be collected by the Provincial Treasurer from buyers or processors of such products or animals unless it can be proven by such buyers or possessors by proper document or official receipt that the fees have already been paid by the collectors or gatherers of such products or animals. SECTION 4.B.04. Schedule of Fees and Charges : a) Preserved Fish (iced, frozen, salted, dried, smoked, patis bagoong, etc.) P10.00/ton b) Marine or fresh water shells 10.00/50 kl. c) Dried Squid 10.00/50 kl. d) Salted or tanned skin of crocodiles 10.00/kl. e) Seaweeds 10.00/50 kl f) All other unclassified marine/aquatic products 2.00/10 kl. SECTION 4.B.05. Administrative Provisions . A. Auxiliary Invoice . Trader of Fishery and other aquatic products shall be required to present auxiliary invoice upon entering the province. The said invoice shall be issued by the Bureau of Fisheries and Aquatic Resources (BFAR) and shall state the kind, quantity, value and origin of the products, the fees which have been paid and who received payment, giving there in the number of the official receipt. The auxiliary invoice should be made in quadruplicate and shall accompany the products described there in and must not be separated until said products have reached their destination. cHECAS B. Preliminary and Final Inspection . Seed inspection shall be required per cropping before seed growers will submit samples for laboratory analysis. Inspection shall also be required for plant nursery operators before the province will issue accreditation. C. Plant health certification . Plant Health Certificate shall be required for all plants and planting materials entering the province. Same certification shall also be required prior to the removal, shipment or transporting of all plants and planting materials from the province. D. Time and Place of Payment . Agricultural service fees and charges shall be collected by the Provincial Treasurer or his duly authorized representative upon issuance of certification of inspection of the plants/planting materials and other agricultural certification and/or services. E. The Provincial Agricultural Officer shall keep records of all certificates issued, indicating herein the names of the owners of plant nursery, seed growers and others of similar nature, the date, the purpose for which the inspection was made and other important data. SECTION 4.B.06. Distribution and Accrual of Proceeds . The total collection from agricultural fees and charges will be distributed as follows: a) Twenty percent (20%) Trust Fund shall be used for the control and eradication of plant pests and diseases and developmental funds for the office; b) Eighty percent (80%) for the General Fund income. SECTION 4.B.07. Exemptions . Residents who are certified by the assigned Provincial Social Welfare and Development Officer as indigent and upon approval by the Provincial Governor may be exempted from the payment of any or all fees in this Article. SECTION 4.B.08. The Provincial Treasurer's Office in coordination with the Provincial Agriculture's Office shall keep and maintain a registry/list of all agricultural establishments above-mentioned indicating the name of the owner or proprietor, name of manager or president in the case of partnership/corporation, address and location of principal office and business and other relevant information. SECTION 4.B.09. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both, at the discretion of the court. ARTICLE 4.C Veterinary Services Fees and Charges LARGE ANIMAL Annual Fees 1. Carabao, cattle, horses & other transported outside the province by viajero/comprador/ranch/owner/feedlot owner 100.00/head 2. Ranches/private quarantine station 100 heads and below 400.00/a In excess of 100 heads 10.00/head SMALL ANIMALS 3. Swine, Goat/Sheep 3.1 Transported outside the province by Viajero 10.00/head 3.2 Breeder Operation 800 heads-1599 heads 300.00/annum 1600 heads-3199 heads 600.00/annum 3200 heads-4299 heads 1,200.00/annum 4300 heads-6399 heads 1,800.00/annum 6400 heads-8000 heads 2,400.00/annum In excess of 8000 heads plus 400.00/8,000 Heads 3.3 Nursery Operation Annual Production First 5000 heads 1,600.00/annum In excess of 5000 heads plus 200.00/500 heads 3.4 Grower/finisher operation Annual Production First 2500 heads 1,600.00/annum In excess of 2500 layers 300.00/2,500 heads 4. Poultry 4.1 Contract Breeder (broiler chick) First 5000 layers 1,600.00/annum In excess of 5000 layers 400.00/5000 layers 4.2 Broiler Production Annual Production First 10,000 birds 1600.00/annum In excess of 10,000 birds 200.00/20,000 birds (4 cycle per annum) 4.3 Independent Producer 4.3.1 Broiler Backyard Production First 500 birds 250.00/annum In excess of 500 birds but not to exceed 1,000 150.00/2500 birds 4.3.2 Broiler Commercial First 1,001 birds 500.00/annum In excess of 1,001 birds 200.00/10,000 birds 4.3.3 Layer for table egg a) Backyard 500 layers and below 200.00 b) Commercial First 500 layers 400.00 In excess of 500 layers 200.00/1000 layers 4.3.4. Other Poultry animals transported by Viajero/Comprador/Owner a) Culls, native chicken, ducks 1.00/bird b) All other poultry first 1-20 birds 20.00 in excess of 20 birds 1.00/bird c) Day old chick (DOC) incoming First 500 heads 20.00 In excess of 500 birds 0.10/bird d) Fighting Cocks 20.00/bird 4.3.5 Hatchery Annual Production 500,000 bird capacity 7,000.00 In excess of 500,000 birds 200.00/25,000 Birds 5. Pure Meat & other 5.1 Processed Meat (in and out) First 200 kgs. 1.00/kg In excess of 200 kgs. 0.40/kg 5.2 Dressed Chicken First 200 kgs. 0.60/kg In excess of 200 kgs. 0.25/kg 5.3 Fresh and Frozen Meat 5.3.1 Carcass and Meat Cuts 1st 200 kg 1.00/kg In excess of 200 kg .30/kg 6. Transport Veterinary Health Inspection Certificate (incoming) 6.1 10-wheeler truck loaded with livestock and poultry 100.00/unit 6.2 6-wheeler truck loaded with livestock and poultry 50.00/unit 6.3 4-wheeler vehicle loaded with livestock and poultry 10.00/unit 6.4 Large Animals 10.00/head 6.5 Small Animals 5.00/head 7. Table egg (in-coming) Balut (out-going) First 300 pieces 5.00 In excess of 300 pieces 1.00/tray 8. Chicken Dung/Animal Manure Incoming shipment 50kg/bag 5.00 Outgoing shipment 50kg/bag 3.00 9. Laboratory Services: Fecalysis 50.00/sample Blood Examination Equine Infectious Anemia (EIA) 200.00/sample Caprine Arthritis Encyphalitis (CAE) 150.00/sample 10. Meat Inspection Services (EQ 137-NMIS function to LGU) 10.1 Slaughter Inspection Fee Ante mortem Large animal 10.00/head Small animal 5.00/head Post mortem Large animal .50/kg Small animal .25/kg 10.2 Dressing Plant First 500 heads 200.00 In excess of 500 heads 0.10/head SECTION 4.C.01. Administrative Provisions : A. The Provincial Treasurer's Office in coordination with the Provincial Veterinary Office, shall keep and maintain a registry/list of livestock establishment indicating the name of the owner or proprietor, name of manager or president in the case of partnership/corporation, address and location of principal office and business and other relevant information and within six (6) months from the effectivity of this Code, formulate additional rules and regulations subject to the approval of the Sangguniang Panlalawigan; B. Time and Place of Payment . Veterinary service-fees and charges shall be collected by the Provincial Treasurer or his duly authorized representative upon issuance of certification of inspection of livestock and other veterinary certification and/or services; AHDacC C. Certification of Inspection . Livestock, poultry, its products and by-products shall be required prior to removal, shipment or transporting outside and within the province; D. Veterinary Health Certification . Veterinary Health Certificate shall be required prior to removal, shipment or transport of livestock, poultry and its products from the province. This certification shall also be required for all livestock, poultry, its products and by-products entering the province; and E. Health Risk Fund . There shall be a health risk fund (Trust Fund) set aside from the twenty percent (20%) of the collection from veterinary fees and charges. SECTION 4.C.02. Exemptions . (1) Residents who are certified by the Provincial Social Welfare Officer as indigent and upon approval by the Provincial Governor may be exempted from the payment of any or all fees in this Article; (2) Transport of livestock for government to government dispersal projects. SECTION 4.C.03. Penalty . Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court. ARTICLE 4.D Sand and Gravel, Quarry and Other Mineral Resources Fees and Charges Payment of Fees and Charges SECTION 4.D.01. Implementing Clause . Mines Administrative Order No. MRD-27 Series of 1980 as amended by RA 7942 otherwise known as "Philippine Mining Act of 1995" and its Implementing Rules and Regulations governing the issuance of permits for taking, removal, and disposition of ordinary earth, gravel, sand, pebbles, boulders and other loose or unconsolidated materials from the beds of lakes, rivers, streams, creeks and other public waters and from public and private lands; and all other applicable laws, Administrative Orders, Circulars and Instructions related to sand and gravel extraction and small scale mining operations. SECTION 4.D.02. Time and Place of Payment . All fees and charges shall be due and payable in advance to the Provincial Treasurer or his duly authorized representative upon issuance of the Provincial Governor's Permit, before the materials are extracted. 1. Commercial sand and Gravel Permits FEES a) Application and Processing Fee 1,100,00 b) Area Verification Fee b.1. New Permit Application 3,000.00 b.2. Application for renewal 1,000.00 a) Payment of Delivery Receipts per stub 150.00 b) Fees on Transfer of Rights, Assignments, and registration of other mining related agreements/documents including mining and quarry permits 1,000.00 c) Surcharge for Late Renewal of Registration 2,000.00 2. Industrial Sand & Gravel Permit a) Application & Processing Fee 5,500.00 b) Area Verification Fee: b.1 New Permit Application 10,000.00 b.2 Renewal Application 5,000.00 c) Surcharge for Late Renewal of Registration 5,000.00 d) Delivery Receipt per stub 150.00 e) Fees on Transfer of Rights, Assignments, and registration of other mining related Agreements/documents including mining and quarry permits 2,000,00 3. Guano Permit a) Application Fee b) Filing and Processing Fee c) Area Verification Fee d) Extraction Fee/MT e) Advance Extraction Fee 25 metric tons @ 400.00/mt f) Two validated delivery receipts non-metallic minerals 3500/stub 100.00 2,000.00 6,000.00 400.00 10,000.00 7,000.00 4. Gemstone and Pebble picking Permit a) Application Fee b) Filing and Processing Fee c) Area Verification Fee d) Advance extraction fee 100 cu.m. @30.00/m3 100.00 1,000.00 6,000.00 3.000.00 5. Small-Scale Mining Permit Application a) Application Fee b) Permit Form c) Sketch Plan Fee d) Filing & Processing Fee e) Area Verification Fee: e.1 New Permit Application e.2 Renewal Application f) Occupation Fee renewable every two (2) years 100.00/ha 100.00 200.00 1,000.00 6,000.00 3,000.00 100.00/ha g) Two (2) stubs validated delivery receipts for non-metallic minerals @ 3,500.00/stub (50 sheets per stub) 7,000.00 h) Delivery Receipt Registration/Reservation 150.00 i) Administrative and ecosystem services fees shall be collected from the permittees, concessionaires and operators as charges in the disturbance of the social and ecological environment due to the extraction of minerals resources; and the fees and charges shall be used for ecosystem management, protection and rehabilitation projects; maintenance & regulatory expenses; and economic enterprise development. i.1 Sand and Gravel a. Administrative Fee b. Ecosystem Services Fee i.2 Limestone and Other Quarry Resources a. Ecosystem Service Fee j. Vehicle and Equipment Accreditation Fee a. Trucks with 10 to 14 cu.m. max. capacity b. Trucks with 7 to 9 cu.m. max. capacity c. Trucks with 5 to 10 cu.m. max. capacity d. Trucks/vehicle with below 5 cu.m. max. capacity e. Pay Loader f. Bulldozer g. Back Hoe h. Crane i. Aggregate Crusher & Separator j. Limestone Crusher and/or Pulvorizer Note : Trucks or Vehicles are allowed to load up to 14 cu.m. capacity only 70.00/cu.m 30.00/cu.m 20.00/cu.m 850.00/unit/yr 750.00/unit/yr 500.00/unit/yr 300.00/unit/yr 5,000.00/unit/yr 5,000.00/unit/yr 5,000.00/unit/yr 5,000.00/unit/yr 5,000.00/unit/yr 2,500.00/unit/yr 6. Small-Scale Mining Contract a) Application Fee/Form b) Filing and Processing Fee c) Area Verification Fee d) Registration of Approved Permit e) Area Occupation Fee f) Government Share (co-venture, co-production, Mineral Production Sharing Agreement. Miners Proposal (Upon approval of contract) per year 100.00 5,000.00 3,000.00 1,000.00 60.00/has. 2% of Gross Output 7. Small-Scale Miner's License (For Individual) a) Application Fee b) Filing and Processing Fee c) Identification Card 100.00 200.00 200.00 8. Processor's License (For Individual) a) Application Fee b) Filing and Processing Fee c) Identification Card 100.00 200.00 200.00 9. Processor's Permit a) Carbon-in-Pulp Plant (CIP) Processing Plant a.1 Application Fee 100.00 a.2 Filing and Processing Fee: 20 Tons and below 2,500.00 21 Tons and above 5,000.00 a.3 Location Verification: 20 Tons and below 1,000.00 21 Tons and above 2,000.00 a.4 Registration of Approved Permit 1,000.00 b) Ball Mill Processing Equipment (Amalgamation) b.1 Application Fee b.2 Filing and Processing Fee b.3 Location Verification b.4 Registration of Approved Permit 100.00 200.00/drum 500.00/App 500.00 10. Ore Transport Permit & Mineral Ore export permit (Metallic & Non- Metallic Minerals) a. Ore Transport Permit Fee per truckload b. Mineral Ore Export Permit per truckload 300.00 300.00 11. Registration of miscellaneous Documents and related Services a. Assignment or Transfer of Rights and other instrument affecting Mining Rights 1,000.00 b. Docketing Charges with the Provincial Mining Regulatory Board Filing Protest 1,000.00 SECTION 4.D.03. Exemptions . Any government agency that has been granted a gratuitous permit to extract the above-mentioned materials for the purpose of governmental projects within the Province shall be exempted from the payment of 70% of sand and gravel and other mineral resources fees and charges and the remaining thirty (30%) percent of the aggregates shall accrue to the General Fund. SECTION 4.D.04. Administrative Provisions : a. The Provincial Treasurer's Office in coordination with the Bukidnon Environment and Natural Resources Office shall keep and maintain a registry/list of all sand and gravel, small scale mining permitees indicating the name of the owner or proprietor, name of manager or president in the case of partnership/corporation, address and location of principal office and business and other relevant information. Further, the Bukidnon Environment and Natural Resources Office (BENRO) in coordination with the Provincial Treasurer's Office and Municipal/City and Barangay Officials, within six (6) months after the effectivity of this ordinance, shall formulate additional rules and regulations subject to the approval of the Sangguniang Panlalawigan for the efficient and effective enforcement of this Article; and b . The Ecosystem Services Fees collected from Sand and Gravel, Limestone and other quarry resources shall be treated as Trust Fund which will be used to fund the ecosystem management, protection and rehabilitation projects. SECTION 4.D.05. Penal Provisions . The Following shall constitute unlawful acts with corresponding prescribed penalties, to wit: IDSEAH i. Any extraction and removal or sale of sand and gravel and other loose and unconsolidated materials from its source without a permit P1,000.00/cu.m. ii. Any extraction and removal or sale of sand, gravel and other loose materials in excess of the allowable quantity specified in the permit P300.00/cu.m. iii. Any extraction and removal or sale of material outside the permit area P200.00/cu.m. iv. Failure to carry Delivery Receipts Truck drivers and haulers of sand, gravel and other quarry materials who fail to present the required valid delivery receipts upon demand shall pay a fine of One Thousand Pesos (P1,000.00) for the first offense, Two Thousand Pesos (P2,000.00) for the second offense, and Three Thousand Pesos (P3,000.00) for the third offense per truck. Failure to pay the fine shall be caused for the impounding of materials and vehicle to be released only upon payment of the required amount to the Provincial Treasurer or any of his/her representative. v. Failure to Issue Delivery Receipts or Issuing Fraudulent Receipt Failure to issue genuine delivery receipts or issuing fraudulent receipts shall be sufficient ground for the suspension or revocation of the permit without prejudice to criminal prosecution, if warranted. vi. Failure to post Accreditation Sticker to Trucks and other Heavy Equipment/Machineries shall be a sufficient ground to apprehend and/or to hold the vehicle and correspondingly pay the appropriate accreditation fee and penalty in the amount of One Thousand (P1,000.00) Pesos. ARTICLE 4.E Provincial Housing Projects SECTION 4.E.01. Imposition of Fees or Charges . Specific fees and/or charges shall be collected to those who have availed of Socialized/Regular Housing, Resettlement and other housing related projects based on the respective terms and conditions as stipulated under approved SP Ordinance for Table Cost of Recovery. SECTION 4.E.02. Time of Payment . Fees/Charges for the availment of the socialized housing shall be paid based on the amortization schedule provided in the contract and in the corresponding ordinance. SECTION 4.E.03. Administrative Provision . For this purpose, there is hereby established a special account under the General Fund and the proceeds from the Socialized Housing Program shall accrue to the Special Fund. SECTION 4.E.04. The Provincial Treasurer's Office in coordination with the Real Estate Housing and Development Division (REHDD) shall keep and maintain a profile/list of all recipients of housing in the province and other relevant information. ARTICLE 4.F Fees for the Use of Kaamulan Open Theater and Other Tourism Facilities SECTION 4.F.01. Imposition of Fees . The following schedule of service charges is hereby imposed for the use of Kaamulan Open Theater, Tulugan Houses and Public Toilets: KAAMULAN OPEN THEATER (FOR USERS FROM 8:00 AM-5.00 PM) Package 1 : Users less than 500 persons P6,500.00/day inclusive of ordinary lights and sounds system, tables and chairs, dressing rooms. Package 2 : Users more than 500 persons P8,500.00/day inclusive of ordinary lights and sounds system, tables and chairs, dressing rooms. Additional Charges use of lights & sound from 8:00 A.M.-5:00 P.M. (non-user of packages 1 & 2) - After 5:00 P.M. for users of packages 1 & 2 500.00/hr. - Use of Laser 1,500.00/hr - Use of overhead/LCD Projector 1,000.00/hr - Use of moving head/robo 1,500.00/day Scan 500.00/hr. - Use of par 64 lights 1,000.00/hr. - Use of Generator 500.00/hr. B. n TULUGAN HOUSES b.1. Tulugan 1, 2 & 3 with beddings 125.00/person/day without beddings 100.00/person/day C. KAAMULAN GROUNDS c.1. Camping 100.00/tent/day maximum of 4 sq.m.; in excess 10.00/sq.m c.2. Picnic 100.00/group/day D. RENTALS d.1 MONOBLOC CHAIRS @ 2.00 each/day d.2 CHAIR COVEN @ 2.50 each d.3 TABLE @ 20.00 table (2 x 8) d.4 TABLE COVER @ 5.00/sheets E. PUBLIC TOILETS (capitol grounds) P5.00 per use (To be managed by the Provincial Tourism Office) SECTION 4.F.02. Administrative Provisions : a . The Provincial Treasurer's Office in coordinator with the Provincial Tourism Office shall keep and maintain an inventory of all edifice, equipment, furniture and fixtures and the like; and submit an annual financial report to the Sangguniang Panlalawigan as proceeds from the rent of said government properties; aCIHcD b . Twenty percent (20%) of the total collections from the Kaamulan structures and facilities shall be used for repair and maintenance of IT equipment and other facilities therein; and c . The head of the PGO-Tourism Division in coordination with the Provincial Treasurer shall within three (3) months after the effectivity of this Code, I promulgate rules and regulations as to the use of Kaamulan Theater and other kaamulan structures and facilities. ARTICLE 4.G Economic Enterprises Hospital Operations Service Fees and Charges SECTION 4.G.01. Imposition of Fees . The following schedule of fees and charges are hereby imposed by the services rendered by the Bukidnon Provincial Hospitals, namely BPH-Malaybalay, Maramag, Kibawe, Kalilangan, San Fernando, Manolo Fortich, Talakag and Malitbog: ITEM DESCRIPTION FEES Patient's Card 50.00 Birth Certificate 50.00 Death Certificate 50.00 Medical Certificate Ordinary 75.00 300.00 Medico Legal Post Mortem Examination Fee 500.00 Consultation 100.00 Room & Board ICU 1,000.00 IMCU 1,000.00 Neuro Unit (new) 1,000.00 PACU (Post Anesthesia Care Unit) 1,000.00 DR Room Based on Philhealth RVS OR Fee Based on Philhealth RV5 Admission Fee (private rooms) 300.00 Maternity Fee PHILHEALTH Based on Philhealth benefit package Non-PHILHEALTH Based on Philhealth benefit package Newborn care Based on Philhealth newborn care package Ventilator (ICU) 1,000 per use 1,000/day Fetal Monitor per use 300.00 Defibrillator per use 300.00 Use of portable suction machine per use 75.00/12 hrs Platelet concentrate processing fee per unit 1,100.00 Pulse oximeter per 8 hrs ER/WARD USE 250.00 Use of cardiac monitor (ICCU) per day 250.00 Intra OP monitoring professorial fee 1,500/procedure Oxygen inhalation 2.00/ltr Daily Visit General Practitioner Based on Philhealth rates Specialist Based on Philhealth rates Suturing of wound (Labor only) Based or Philhealth RVS Circumcision (OPD) 1,000.00 Dental fee: 1. Tooth extraction (per tooth) 150.00 2. Oral Prophylaxis 500.00 Intravenous insertion private room 50.00 Intravenous insertion a. Catheter Insertion 50.00 b. Intubation (service only) 600.00 Re-insertion 50.00 Blood transfusion (Service Only) 50.00 ECG 200.00 Dressing (service only) regular 50.00 Dressing (service only) burns 250.00 Intramuscular injection 10/inj. 50.00 MINOR SURGERY Incision and Drainage Incision & drainage Based on RVS Incision and removal of foreign body Incision & drainage of hematoma, serona or fluid collect Puncture aspiration of abscess, hematoma, bullo or cyst Evacuation of sublingual hematoma Repair Simple repair of superficial wound of scalp, neck, axillae, external genitalia, trunk and/or extremities including hands & feet Based on RVS 2.5 cm or less Based on RVS 2.6 to 7.5 cm 7.6 to 30 cm over 30 cm CASTING Hands and lower forearm Shoulder to hand (long arm) Based on RVS Elbow to finger (short arm) Application to leg short cast (below knee to toes) Application of cub foot cast with molding or manipulation long leg or short leg Use of incubator (per day) 1,000.00 Billi light/photo therapy (per day) 300.00 Skin Test/insertion 50.00 Use of appliances: a. Electric Fan b. Cell phone charging 50.00/day 10.00/use Use of nebulizer (per use) 50.00 Use of ambu-bag 250/patient from BPH Kalilangan to CDO 4,440.00 from BPH Kalilangan to Malaybalay 2,280.00 from BPH Kalilangan to Valencia 1,560.00 Ambulance Services from BPH Kalilangan to Maramag 1,080.00 from BPH Maramag to CDO 3,360.00 from BPH Maramag to Malaybalay 1,200.00 from BPH Maramag to Valencia 600.00 from BPH Kibawe to Maramag 600.00 from BPH Kibawe to Valencia 1,200.00 from BPH Kibawe to Malaybalay 1,800.00 from BPH Kibawe to CDO 3,960.00 from BPH San Fernando to Malaybalay 1,440.00 from BPH San Fernando to CDO 2,880.00 from BPH San Fernando to Valencia 720.00 from BPH Malaybalay to CDO 2,160.00 from BPH Malaybalay to Davao 5,500.00 from BPH Malitbog to CDO 840.00 from BPH Malitbog to Manolo Fortich 960.00 from BPH Manolo F. to Malaybalay 1,440.00 from BPH Manolo F. to CDO 720.00 from BPH Talakag to CDO 600 00 RADIOLOGY PROCEDURES PROPOSED TERTIARY PRIMARY/SECONDARY X-RAY PROCEDURES OPD In-patient Private OPD/In-patient Abdomen AP (flat plate) 180.00 198.00 237.60 200.00 AP (upright) 180.00 198.00 237.60 200.00 Decubitus 180.00 198.00 237.60 200.00 Flat plate and Upright 360.00 396.00 475.20 400.00 Reading fee 50/view 50/view 50/view 50/view Chest: Bucky AP 180.00. 198.00 237.60 220.00 PA 180.00 198.00 237.60 220.00 Lateral 180.00 198.00 237.60 220.00 Oblique 180.00 198.00 237.60 220.00 APL/PAL/PAO/APO 360.00 396.00 475.20 440.00 Decubitus 180.00 198.00 237.60 220.00 APICO-LORDOTIC 180.00 198.00 237.60 200.00 Reading fee 50/view 50/view 50/view 50/view Chest AP 180.00 198.00 237.60 220.00 PA 180.00 198.00 237.60 220.00 Lateral 180.00 198.00 237.60 220.00 Oblique 180.00 198.00 237.60 220.00 APL/PAL/PAO/APO 360.00 396.00 475.20 440.00 Decubitus 180.00 198.00 237.60 220.00 APICO-LORDOTIC 180.00 198.00 237.60 200.00 PA (PE) 170.00 Reading fee 50/view 50/view 50/view 50/view Invertogram AP 180.00 198.00 237.60 200.00 Lateral 180.00 198.00 237.60 200.00 APL 360.00 396.00 475.20 200.00 Reading fee 50/view 50/view 50/view 50/view Lower Extremities Femur/Thigh AP 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 APL 360.00 396.00 475.20 240.00 Reading Fee 50/view 50/view 50/view 50/view Knee/Patella AP 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 Oblique 180.00 198.00 237.60 120.00 Foot APO 360.00 396.00 475.20 240.00 Leg APL 360.00 396.00 475.20 240.00 Additional Film Reading fee 50/view 50/view 50/view 50/view Leg AP 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 APL 360.00 396.00 475.20 240.00 Reading fee 50/view 50/view 50/view 50/view Ankle/Calcaneus AP 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 Axial (Plantodorsal) 180.00 198.00 237.60 120.00 APL 360.00 396.00 475.20 240.00 Reading fee 50/view 50/view 50/view 50/view Foot AP 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 Oblique 180.00 198.00 237.60 120.00 Reading fee 50/view 50/view 50/view 50/view Pelvis/Hip AP 200.00 220.00 264.00 220.00 Oblique 200.00 220.00 264.00 220.00 Frog Leg 200.00 220.00 264.00 220.00 Additional Film Reading fee 50/view 50/view 50/view 50/view Plain KUB AP 200.00 220.00 264.00 250.00 Reading fee 50/view 50/view 50/view 50/view Shoulder Girdle Clavicle AP 180.00 198.00 237.60 220.00 Reading fee 50/view 50/view 50/view 50/view Scapula AP 180.00 198.00 237.60 220.00 Oblique 180.00 198.00 237.60 220.00 APO 360.00 396.00 475.20 440.00 Additional Film Reading fee 50/view 50/view 50/view 50/view Shoulder Joint AP (Neutral) 180.00 198.00 237.60 220.00 Internal Rotation 180.00 198.00 237.60 220.00 External Rotation 180.00 198.00 237.60 220.00 Reading fee 50/view 50/view 50/view 50/view Upper Extremities Humerus/Arm Shoulder AP 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 APL 360.00 396.00 475.20 240.00 Reading fee 50/view 50/view 50/view 50/view Elbow AP 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 APL 360.00 396.00 475.20 240.00 Reading fee 50/view 50/view 50/view 50/view Forearm AP 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 APL 360.00 396.00 475.20 240.00 Reading fee 50/view 50/view 50/view 50/view Wrist AP 180.00 198.00 237.60 120.00 PA 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 Oblique 180.00 198.00 237.60 120.00 APL/APO/PAL/PAO 360.00 396.00 475.20 240.00 Reading fee 50/view 50/view 50/view 50/view Hand AP 180.00 198.00 237.60 120.00 PA 180.00 198.00 237.60 120.00 Lateral 180.00 198.00 237.60 120.00 Oblique 180.00 198.00 237.60 120.00 APL/APO/PAL/PAO 360.00 396.00 475.20 240.00 Reading fee 50/view 50/view 50/view 50/view Vertebral Column Cervical/Neck AP 200.00 220.00 264.00 230.00 Lateral 200.00 220.00 264.00 230.00 Oblique 200.00 220.00 264.00 230.00 APL/APO 400.00 440.00 528.00 460.00 Reading fee 50/view 50/view 50/view 50/view Thoracic Spine AP 250.00 275.00 330.00 230.00 Lateral 250.00 275.00 330.00 230.00 Oblique 250.00 275.00 330.00 230.00 APL/APO 500.00 550.00 660.00 460.00 Additional Film Reading fee 50/view 50/view 50/view 50/view Cervicothoracic Pelvis AP 250.00 275.00 330.00 230.00 Lateral 250.00 275.00 330.00 230.00 APL 500.00 550.00 660.00 460.00 Reading fee 50/view 50/view 50/view 50/view Lumbosacral AP 250.00 275.00 330.00 230.00 Lateral 250.00 275.00 330.00 230.00 APL 500.00 550.00 660.00 460.00 Reading fee 50/view 50/view 50/view 50/view Thoracolumbar AP 260.00 286.00 343.20 230.00 Lateral 260.00 286.00 343.20 230.00 APL 520.00 572.00 686.40 460.00 Reading fee 50/view 50/view 50/view 50/view Coccyx AP 200.00 220.00 264.00 230.00 Lateral 200.00 220.00 264.00 230.00 APL 400.00 440.00 528.00 460.00 Reading fee 50/view 50/view 50/view 50/view Skull AP 200.00 220.00 264.00 200.00 PA 200.00 220.00 264.00 200.00 Lateral 200.00 220.00 264.00 200.00 Oblique 200.00 220.00 264.00 200.00 Water's 200.00 220.00 264.00 200.00 Caldwell's 200.00 220.00 264.00 200.00 Stenver's 200.00 220.00 264.00 200.00 Towne's 200.00 220.00 264.00 200.00 APL/PAL/APO/PAO 400.00 440.00 528.00 400.00 Reading fee 50/view 50/view 50/view 50/view Mandible AP 200.00 220.00 264.00 200.00 Oblique 200.00 220.00 264.00 200.00 APO 400.00 440.00 528.00 400.00 Reading fee 50/view 50/view 50/view 50/view Nasal Bone AP 150.00 165.00 198.00 200.00 Lateral (soft tissue technique) 150.00 165.00 198.00 200.00 APL 300.00 330.00 396.00 400.00 Reading fee 50/view 50/view 50/view 50/view Paranasal Sinuses (package) 500.00 550.00 660.00 500.00 Reading fee 50/view 50/view 50/view 50 view Mastoid Process (package) 500.00 550.00 660.00 500.00 Reading fee 50/view 50/view 50/view 50/view Special Procedure Intravenous Pylogram/Urogram (IVP/IVU) 1,000.00 (film & PF) excluding dye 1,200.00 (film & PF) excluding dye 1,400.00 (film & PF) excluding dye 1,000.00 (film & PF) excluding dye Barium Enema Upper Gastro Intestinal Series (UGIS) Small Intestinal Series (Calonogram) Esophagram (B.A. Swallow) Cystogram Urethrogram Arteriogram Cholangiogram Reading fee 500.00 700.00 1,000.00 500.00 ULTRASOUND Any Additional Organ 200.00 220.00 264.00 200.00 Any single organ 500.00 550.00 660.00 500.00 Whole Abdomen 1,240.00 1,364.00 1,636.80 1,240.00 Hepatobiliary 650.00 715.00 858.00 650.00 Upper abdomen 1,000 1,100.00 1,320.00 800.00 KUB 750.00 825.00 990.00 750.00 Pelvis, TVS, TAS 650.00 715.00 858.00 650.00 Biophysical profile 800.00 880.00 1,056.00 750.00 Lower abdomen 700.00 770.00 924.00 650.00 KUB & prostate 800.00 880.00 1,056.00 800.00 BPS/Pelvis 750.00 825.00 990.00 750.00 Ultrasound guided 350.00 385.00 462.00 350.00 Thyroid 500.00 550.00 660.00 500.00 CRANIAL UTZ 800.00 880.00 1,056.00 800.00 Breast ultrasound 600.00 660.00 792.00 600.00 2D Echo with Doopler (w/o reading) 1,500.00 1,650.00 1,980.00 Pelvis twin (additional) 350.00 385.00 462.00 Note (For Ultrasound examination only): For hospitals with sonologist on honorarium basis, 30% of the rate of the services performed will be paid to the doctor as professional fee and 70% will accrue to the hospital income. CT SCAN PROCEDURES/SERVICES PROPOSED TERTIARY PRIMARY/ SECONDARY OPD In-patient Private Inclusive of Professional Fee Contrast Media/Dye Provided by Patient (inclusive of PF) Professional Fee (PF) Brain Plain 3,700.00 4,070.00 4,070.00 500.00 Brain with contrast 7,400.00 8,140.00 9,768.00 4,000.00 500.00 Paranasal Plain 3,700.00 4,070.00 4,884.00 500.00 Paranasal with contrast 3,700.00 4,070.00 4,884.00 4,000.00 500.00 Mastoid/Temporal Plain 3,700.00 4,070.00 4,884.00 500.00 Mastoid/Temporal with contrast 7,400.00 8,140.00 9,768.00 4,000.00 500.00 Neck Plain 4,200.00 4,620.00 5,544.00 1,000.00 Neck with contrast 6,700.00 7,370.00 8,844.00 4,500.00 1,000.00 Chest Plain 5,000.00 5,500.00 6,600.00 1,000.00 Chest with contrast 10,200.00 11,220.00 13,464.00 7,000.00 1,000.00 Upper Abdomen w/ contrast 9,000.00 9,900.00 11,880.00 6,000.00 1,000.00 Lower Abdomen w/ contrast 9,000.00 9,900.00 11,880.00 6,000.00 1,000.00 Whole Abdomen Plain 6,500.00 7,150.00 8,580.00 1,000.00 Whole Abdomen with contrast 13,000.00 14,300.00 17,160.00 8,000.00 1,000.00 Kidneys 4,200.00 4,620.00 5,544.00 1,000.00 Pelvis Plain 3,700.00 4,070.00 4,884.00 500.00 Pelvis with contrast 7,400.00 8,140.00 9,768.00 4,000.00 500,00 Spine/Region excluding CM 3,700.00 4,070.00 4,884.00 500.00 Stonogram 3,700.00 4,070.00 4,884.00 500.00 Vascular/Special Pro 13,000.00 14,300.00 17,160.00 1,000.00 3D 1,200.00 1,320.00 1,584.00 Extremities excluding CM 3,700.00 4,070.00 4,884.00 500.00 OPD BPMC OPD WARD PRIVATE HEMATOLOGY Blood typing (ABO) 70.00 70.00 77.00 92.40 Blood typing (RH typing) 70.00 70.00 77.00 92.40 Complete blood count (CBC) 110.00 120.00 132.00 158.40 Clotting time bleeding time 70.00 70.00 77.00 92.40 Hematocrit (HCT) (Automated) 75.00 75.00 82.50 99.00 Hemoglobin determination (Automated) 75.00 75.00 82.50 99.00 Peripheral smear (3 tests) 100.00 200.00 220.00 264.00 Platelet count 65.00 75.00 82.50 99.00 Reticulocyte count 80.00 100.00 110.00 132.00 ABO + RH typing 120.00 120.00 132.00 158.40 WBC 50.00 75.00 82.50 99.00 Activated Partial Thromboplastin Time (APTT) 550.00 550.00 605.00 726.00 Prothrombintime (PTPA) 450.00 450.00 495.00 594.00 Erythrocyte Sedimentation Rate (ESR) 70.00 150.00 165.00 198.00 FILARIAL/Malarial smear 110.00 80.00 88.00 105.60 Rapid test for malarial parasite 200.00 200.00 220.00 264.00 CLINICAL MICROSCOPY Occult blood (filter test) 100.00 150.00 165.00 198.00 Occult blood (rapid test) 250.00 250.00 275.00 330.00 Pregnancy test 140.00 150.00 165.00 198.00 Seminal Fluid (sperm count) 400.00 400.00 440.00 528.00 Cerebro-spinal fluid (routine 6 tests) qualitative and quantitative 530.00 530.00 583.00 699.60 Cerebro-spinal fluid: Protein qualitative 40.00 40.00 44.00 52.80 Cerebro-spinal fluid: protein quantitative 250.00 200.00 220.00 264.00 Cerebro-spinal fluid: Sugar qualitative 40.00 40.00 44.00 52.80 Cerebro-spinal fluid: sugar quantitative 130.00 150.00 165.00 198.00 Cerebro-spinal fluid: cell count (WBC/diff. count) 100.00 100.00 110.00 132.00 Micral test 170.00 170.00 187.00 224.40 Sperm cell detection for rape cases (ML) 50.00 50.00 Stool Examination 50.00 60.00 66.00 79.20 Stool exam (Katokatz) 150.00 150.00 165.00 198.00 Urinalysis (Routine) 50.00 60.00 66.00 79.20 Urine: Albumin qualitative 40.00 40.00 44.00 52.80 Urine: Albumin quantitative 200.00 200.00 220.00 264.00 Urine: Ketones qualitative 35.00 40.00 44.00 52.80 Urine: Glucose qualitative 40.00 40.00 44.00 52.80 Urine: Specific gravity 40.00 40.00 44.00 52.80 Urine: pH 40.00 40.00 44.00 52.80 CLINICAL CHEMISTRY Acid phosphatase 200.00 200.00 220.00 264.00 Albumin 115.00 130.00 143.00 171.60 Alkainephospatse 180.00 200.00 220.00 264.00 Amylase 220.00 220.00 242.00 290.40 Arterial blood gas (i-Stat) 750.00 800.00 880.00 1,056.00 Blood uric acid 125.00 150.00 165.00 198.00 Blood urea nitrogen 135.00 150.00 165.00 198.00 Calcium (CA+) 320.00 320.00 352.00 422.40 Cholesterol 125.00 130.00 143.00 171.60 Chloride 290.00 290.00 319.00 382.80 Creatinine 130.00 150.00 165.00 198.00 Bilirubin direct 235.00 235.00 258.50 310.20 Bilirubin total 235.00 235.00 258.50 310.20 Electrolytes Sodium, Potassium, PH/ISTAT 650.00 650.00 715.00 858.00 Electrolytes Sodium, Potassium, Chloride (Electrodes) 580.00 580.00 638.00 765.60 Fasting/random blood sugar 120.00 150.00 165.00 198.00 Glycosylated hemoglobin (HbA1c 700.00 700.00 770.00 924.00 HDL cholesterol 230.00 250.00 275.00 330.00 Hemoglucotest 110.00 120.00 132.00 158.40 Lipid profile (4 tests) 630.00 800.00 880.00 1,056.00 Liver profile (8 tests) 1,300.00 1,300.00 1,430.00 1,716.00 Magnesium 250.00 250.00 275.00 330.00 OGTT (1 hr test) 50gm 330.00 330.00 363.00 435.60 OGTT (2 hrs test) 75gm 550.00 550.00 605.00 726.00 OGTT (4 hr test) 100gm 700.00 700.00 770.00 924.00 Phosphorus 250.00 250.00 275.00 330.00 Potassium (K+) 290.00 290.00 319.00 382.80 SGOT (AST) 180.00 190.00 209.00 250.80 SGPT (ALT) 170.00 190.00 209.00 250.80 Sodium (N+) 290.00 290.00 319.00 382.80 Total protein 115.00 130.00 143.00 171.60 Triglycerides 320.00 320.00 352.00 422.40 TROPONIN I quantitative 1,100.00 1,100.00 1,210.00 1,452.00 TPAG 220.00 220.00 242.00 290.40 BLOOD BANKING AND SEROLOGY Blood crossmatching 120.00 120.00 220.00 264.00 Complete donor screening 1,500.00 1,500.00 1,500.00 1,500.00 Hepatitis B Antigen (screening) 165.00 180.00 198.00 237.60 Hepatitis C screening 350.00 450.00 495.00 594.00 Human immuno deficiency virus 1/2 screening 260.00 270.00 297.00 356.40 VDRL/syphilis/RPR 160.00 150.00 165.00 198.00 Blood component: Whole blood 1,500.00 1,500.00 1,500.00 1,500.00 Packed red blood cells 1,500.00 1,500.00 1,500.00 1,500.00 Platelet count concentrate 1,100.00 1,100.00 1,100.00 1,100.00 Fresh frozen plasma 800.00 800.00 800.00 800.00 MICROBIOLOGY Acid fast staining (AFB) 80.00 80.00 88.00 105.60 Culture & sensitivity test (fluids/swabs) automated 1,000.00 1,000.00 1,100.00 1,320,00 Culture & sensitivity test with ARD (blood) automated 1,400.00 1,400.00 1,540.00 1,848.00 Culture only (fluids/swabs) automated 500.00 500.00 550.00 660.00 Culture only with ARD (blood) automated 900.00 900.00 990.00 1,188.00 Gram staining 90.00 100.00 110.00 132.00 KOH 50.00 120.00 132.00 158.40 Wet smear (NSS) 60.00 60.00 66.00 79.20 IMMUNOLOGY Anti-streptolysin O (ASO) titer 320.00 320.00 352.00 422.40 Anti-HBs (EIA) 400.00 440.00 528.00 Anti-HBs quantitative (FPIA) 1,100.00 1,100.00 1,210.00 1,452.00 Anti-HBs qualitative (Screening) 200.00 200.00 220.00 264.00 CA 125 (FPIA) 500.00 1,500.00 1,650.00 1,980.00 C-reactive protein (CRP) 320.00 320.00 352.00 422.40 Dengue duo test 850.00 850.00 935.00 1,122.00 Dengue early rapid test 950.00 950.00 1,045.00 1,254.00 FREE T3 (FPIA) 950.00 950.00 1,045.00 1,254.00 FREE T4 (FPIA) 900.00 900.00 990.00 1,188.00 PSA (FPIA) 1,500.00 1,500.00 1,650.00 1,980.00 Triodothyronine T3 (FPIA) 700.00 700.00 770.00 924.00 Thyroxine T4 (FPIA) 700.00 700.00 770.00 924.00 TSH (FPIA) 800.00 800.00 880.00 1,056.00 Widal test 185.00 235.00 258.50 310.20 Tubex Test 700.00 700.00 770.00 924.00 Salmonella typhiIgG/IgM 550.00 550.00 605.00 726.00 Newborn screening 600.00 600.00 600.00 600.00 Therapeutic phlebotomy 100.00 100.00 110.00 132.00 Laboratory fee (for reagent kit secured outside but processed by the laboratory) 50.00 50.00 55.00 66.00 HISTOPATHOLOGY Vaginal/Cervical Smear 100.00 100.00 110.00 132.00 Cell block 350.00 350.00 385.00 462.00 Fine needle aspiration biopsy 300.00 300.00 330.00 396.00 Small (operative specimen) 300.00 300.00 330.00 396.00 Medium (operative specimen) 300.00 300.00 330.00 396.00 Large (operative specimen) 570.00 570.00 627.00 752.40 X-Large (operative specimen) 570.00 570.00 627.00 752.40 ROOM AND BOARD RATES Category Accommodation Room and Board Rate Based on Case Type A B C D Level 1 Ward 300.00 300.00 NA NA Level 2 Ward 400.00 400.00 600.00 NA Level 3 & 4 Ward 500.00 500.00 800.00 1,100.00 Semi-private w/aircon (2-3 beds per room) 700.00 700.00 800.00 1,100.00 Private room 1,000.00 1,000.00 1,000.00 1,000.00 SECTION 4.G.02. Time and Manner of Payment . The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. SECTION 4.G.03. Exemptions . Residents who are certified by the assigned Provincial Social Welfare and Development Officer as indigent and upon approval by the Provincial Governor may be exempted from the payment of any or all fees in this Article. cHaCAS An indigent as used in this article refers to those who are holder of an indigent card issued by the Provincial or National Government. SECTION 4.G.04. The Provincial Treasurer's Office in coordination with the Provincial Economic Enterprise Development and Management Office formulate a system of reporting and collection as to the operation of all provincial hospitals and provincial health stations of the province, and may formulate additional rules and regulation for effective enforcement of this article. CHAPTER FIVE General Administrative Provisions ARTICLE 5.A Collection and Accounting of Provincial Taxes and Other Impositions SECTION 5.A.01. Tax Period . Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 5.A.02. Accrual of Tax . Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of the quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 5.A.03. Time of Payment . Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. SECTION 5.A.04. Surcharge for Late Payment . Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 5.A.05. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the province except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate not to exceed two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 5.A.06. Collection . Unless otherwise specified, all taxes, fees and charges due to this province shall be collected by the Provincial Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance or under existing laws and ordinances, the Provincial Treasurer is hereby authorized, subject to the approval of the Provincial Governor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges herein levied and imposed. SECTION 5.A.07. Issuance of Receipts . it shall be the duty of the Provincial Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 5.A.08. Record of Persons Paying Revenue . It shall be the duty of the Provincial Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying provincial taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 5.A.09. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Province. SECTION 5.A.10. Examination of Books of Accounts . The Provincial Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the province, and subject to provincial taxes, to ascertain, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. DACcIH In case the examination herein authorized is to be made by a duly authorized deputy of the Provincial Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the Provincial Treasurer, his deputy or duly authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 5.A.11. Accrual to the General Fund of Fines, Costs, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the court for violation of any provincial ordinance shall accrue to the General Fund of the Province. ARTICLE 5.B Civil Remedies for Collection of Revenues SECTION 5.B.01. Local Government's Lien . Local taxes, fees, charges and other revenues herein provide constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to lien but upon also property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees, and charges including related surcharges and interest. SECTION 5.B.02. Civil Remedies . The civil remedies for the collection of local taxes, fees, or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and to levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Provincial Treasurer. SECTION 5.B.03. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Provincial Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to the person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Provincial Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of Distrained Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication. The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distraint is made; specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Provincial Governor. HSCATc (d) Release of Distrained Property upon Payment Prior to Sale. If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale. At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the same, the Provincial Treasurer, shall make a report of the proceedings in writing to the Provincial Governor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. Said Committee on Appraisal shall be composed of the Provincial Treasurer as Chairman, with a representative of the Commission on Audit and the Provincial Assessor as Members. (f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy the tax inducting the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his representative. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount, including all expenses, is collected. (g) Levy on Real Property. After the expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the Provincial Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge, and penalty due from him. Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate of description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the Assessor and Register of Deeds of the province who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the city, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Provincial Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlalawigan. (h) Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) Advertisement and Sale. Within thirty (30) days after levy, the Provincial Treasurer shall proceed to publicly advertise for safe or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the Provincial Capitol, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees or charges are levies, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the Provincial Capitol or on the property to be sold, or at any other place as determined by the Provincial Treasurer, conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan and which shall form part of his records. After consultation with the Sangguniang Panlalawigan and which shall form part of his records. After consultation with the Sanggunian, the Provincial Treasurer shall make and deliver to the purchaser a certificate of sale, showing proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges and related surcharges, interests, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Provincial Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. (j) Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the Provincial Treasurer of the total amount of taxes, fees or charges, and related surcharges, interests or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the Provincial Treasurer or his representative. IDTSEH The Provincial Treasurer or his deputy upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges and other related surcharges, interests, and penalties. The owner, shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. (k) Final Deed of Purchaser. In case the taxpayer fails to redeem the property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests and penalties. The deed shall sufficiently recite all the proceedings upon which the validity of the sale depends. (l) Purchase of Property by the Province for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and cost, the Provincial Treasurer conducting the sale shall purchase the property on behalf of the province to satisfy the claim and within two (2) days thereafter shall make a report to his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this province without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture the taxpayer or any of his representative, may redeem the property by paying to the Provincial Treasurer the full amount of the taxes, fees, charges and related surcharges, interests or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the province. (m) Resale of Real Estate Take for Taxes, Fees or Charges. The Sangguniang Panlalawigan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired the preceding paragraph at public auction. The proceeds of the sale shall accrue to the general fund of this province. (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues through Judicial Action. The province may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Provincial Treasurer within the period prescribed in Section 194 of the Republic Act No. 7160, as implemented under Article 284 of the Implementing Rules and Regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses is collected. (p) Personal Property Exempt from Distraint of Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); 5. Provisions, including crops, actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real property. SICDAa ARTICLE 5.C Taxpayer's Remedies SECTION 5.C.01. Periods of Assessment and Collection . (a) Local taxes, fees, or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they became due. (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No such action shall be instituted after the expiration of said period: Provided, however, that taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment of collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 5.C.02. Protest of Assessment . When the Provincial Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Provincial Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Provincial Treasurer shall decide the protest within sixty (60) days from the time of its filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 5.C.03. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Provincial Treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 5.C.04. Legality of This Code . Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty (60) days from the date of receipt of the appeal: Provided, however, that such appeal shall not have the effect of suspending effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein: Provided finally, that within thirty (30) days after the receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE 5.D Miscellaneous Provisions SECTION 5.D.01. Power to Levy Other Taxes, Fees or Charges . The province may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws: Provided, that the taxes, fees or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. SECTION 5.D.02. Publication of the Revenue Code . Within ten (10) days after its approval, a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation. [Provided, however, that in cases where there are no newspapers of local circulation, the same may be posted in at least two (2) conspicuous and publicly accessible places. SECTION 5.D.03. Public Dissemination of This Code . Copies of this Revenue Code shall be furnished to the Provincial Treasurer for public dissemination. SECTION 5.D.04. Authority to Adjust Rates . The Sangguniang Panlalawigan shall have the sole authority to adjust tax rates as prescribed herein not oftener than once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Code. (a) General Revision of Real Property Agents and Classifications. 1. The Provincial and Municipal Assessors are mandated to conduct or undertake a general revision of real property assessments and classifications, within one (1) year from the effectivity of this Revenue Code and every three (3) years thereafter; 2. The Sangguniang Panlalawigan is likewise, mandated to in an ordinance, appropriate funds for purposes of general revision work as required under the Local Government Code of 1991. DHIcET SECTION 5.D.05. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under 6938 amended by RA 9520, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810, and printer and/or publisher of books or other reading materials prescribed by DECS as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. CHAPTER SIX General Penal Provisions SECTION 6.A.01. Penalties for Violation of Tax Ordinance . Any person or persons who violate any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month or more than six (6) months, or both fine and imprisonment at the discretion of the court. If the violation is committed by any juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Punishment by a fine or imprisonment as herein provided for shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. Provided, that the Provincial Treasurer or the duly authorized agent is hereby empowered to impose upon the offender an administrative fine of not more than Five Thousand (P5,000.00) Pesos or to cancel his permit or license, and confiscation of the inventory of livestock product when applicable. All persons responsible for committing any of the foregoing acts shall be prosecuted and penalized in accordance to the provisions of P.D. No. 463 as amended. CHAPTER SEVEN Final Provisions SECTION 7.A.01. Separability Clause . If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. SECTION 7.B.02. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 7.C.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 7.D.04. Effectivity . This Ordinance shall take effect after the posting and publication for three (3) consecutive days in the newspaper of local circulation. (Section 188 of RA 7160 otherwise known as the Local Government Code of 1991). ENACTED. Approved unanimously. xxx xxx xxx I HEREBY CERTIFY to the correctness of the foregoing resolution-ordinance. HcDSaT (SGD.) ATTY. APOLLO A. MAGUALE Secretary to the Sanggunian APPROVED: (SGD.) ALEX P. CALINGASAN Provincial Vice Governor Chairman & Presiding Officer (SGD.) JOSE MA. R. ZUBIRI, JR. Provincial Governor n Note from the Publisher: Written as "198" in the original document. n Note from the Publisher: Copied verbatim from the official copy. Missing Item Letter d. n Note from the Publisher: Copied verbatim from the official copy. Missing Item Letter A.