Bureau of Local Government Finance Opinion

September 3, 2012 BUREAU OF LOCAL GOVERNMENT FINANCE OPINION Ms. Maria Teresa T. Geron City Treasurer City Hall Batangas City Madam : This refers to your letter dated August 16, 2012, asking for clarification on the last day of quarterly payment of the real property tax in case the same falls on a non-working day. This was prompted by the request of Linde Philippines, Inc., for waiver of the penalty being imposed upon the real property tax due therefrom for the 2nd quarter of 2012, as the last day of payment, that is, June 30, 2012, fell on a Saturday, a non-working day. Hence, the next working day, July 2, 2012, Monday should be the last day of payment for the said quarter. In this regard, your attention is invited to the provisions of Section 250 of R.A. No. 7160 or the Local Government Code of 1991, fixing the date of payment of real property tax on a quarterly basis, as follows: "SEC. 250. Payment of Real Property Taxes in Installments. The owner of the real property or the person having legal interest therein may pay the basic real property tax and the additional tax for the 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; the third installment, on or before the thirtieth (30th) 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. SDTaHc xxx xxx xxx." In case the last day of the quarterly payment falls on a holiday or non-working day, please be guided by Section 28, Volume 1 of Executive Order No. 292, or the Administrative Code of 1987, which provides: "SEC. 28. Pretermission of Holiday. Where the day, or the last day, for doing any act required or permitted by law falls on a regular holiday or special day, the act may be done on the next succeeding business day ." (underscoring supplied) Therefore, inasmuch as the last day of payment for the 2nd quarter of 2012, fell on a Saturday, the next business day, July 2, 2012, Monday is considered the last day of payment of the tax. Accordingly, penalty for late payment should not be imposed. This may be embodied in the real property tax ordinance for clarity. It is hoped that the matter is hereby clarified. TIaEDC Very truly yours, (SGD.) SALVADOR M. DEL CASTILLO OIC-Executive Director