Bureau of Local Government Finance Opinion

June 25, 1998 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Mr. Agustin P. Perolino 152 Hernandez Street Barrio Catmon, Malabon Metro Manila S i r : This refers to your letter dated January 2, 1998, addressed to the President of the Philippines, requesting that an amnesty be extended to you in the payment of your real property taxes as you are presently financially hard-up. The Municipal Treasurer of Malabon, Metro Manila, informed in his preceding 3rd indorsement dated June 16, 1998 that the assessment of your residential house covered by Tax Declaration No. B-005-02433 with an assessed value of P139,180.00 had been allegedly revised by the Office of the Municipal Assessor under Tax Declaration No. B-005-03493 assessed at P85,440.00 effective Calendar Year 1994. He further informed that the arrearages on the abovestated property and another property covered by Tax Declaration No. B-005-01809 were paid on January 12, 1998 under Official Receipts Nos. 24901415 to 2490418. However, your real property covered by Tax Declaration No. B-005-01882 remains unpaid from the 2nd quarter of 1996 to the present from which it appears that the same is not covered by Kautusang Bayan Bilang 21-1993 of the municipality, granting tax amnesty to delinquent real property taxpayers for the period from September 1, 1993 to December 31 of the same year. In this connection, Section 276 of the Local Government Code of 1991 (RA 7160) is quoted hereunder: "SEC. 276. 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 agribased products, or calamity in any province, city, or municipality, the sanggunian concerned, by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the Local Disaster Coordinating Counsel, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city or municipality affected by the calamity." ECaAHS The above provisions of the law state that the sanggunian concerned may condone, or reduce the delinquent real property taxes and interests thereon only in cases of calamity, general failure of crops or agribased products, and upon recommendation of the Local Disaster Coordinating Council. In view of the foregoing and considering that the condonation provided for under Section 276 of the Code is of general application and does not apply to a particular group or individual, and considering further that your request does not fall within the ambit of the aforecited provisions of the law, this Bureau regrets its inability to recommend favorable action on your request. However, please be informed that an owner of a real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the Special Education Fund (SEF) due thereon without interest in four (4) equal installments, pursuant to Section 250 of the Code quoted as follows: "SEC. 250. Payment of Real Property Taxes in Installments . The owner of real property taxes or the person having legal interest therein may pay the basic real property tax and the additional tax for Special Education Fund (SEF) due thereon without interest in four (4) equal installments; the first installment to be due and payable on or before the Thirty-first (31st) of March; the second installment, on or before the Thirtieth (30th) of June; and the third installment, on or before the Thirtieth (30th) day of September; and the last installment on or before the Thirty-first (31st) of December, except the special levy the payment of which shall be governed by ordinance of the sanggunian concerned. xxx xxx xxx." Very truly yours, (SGD.) LORINDA M. CARLOS Executive Director