An Ordinance Extending the Deadline of Payment Without Surcharges, Interests, And Penalties of Local Taxes and Fees, Except Real Property Tax and Business Tax, Falling Due During the Enhanced Quarantine Period To 14 May 2020 or Thirty (30) Days from Date of Lifting of The Quarantine in Caloocan City, Whichever Is Later

March 25, 2020 CALOOCAN CITY ORDINANCE NO. 0853-20 (Proposed Ordinance No. 11-072) AN ORDINANCE EXTENDING THE DEADLINE OF PAYMENT WITHOUT SURCHARGES, INTERESTS, AND PENALTIES OF LOCAL TAXES AND FEES, EXCEPT REAL PROPERTY TAX AND BUSINESS TAX, FALLING DUE DURING THE ENHANCED QUARANTINE PERIOD TO 14 MAY 2020 OR THIRTY (30) DAYS FROM DATE OF LIFTING OF THE QUARANTINE IN CALOOCAN CITY, WHICHEVER IS LATER Sponsored By: Hon. Ma. Milagros "Rose" S. Mercado, Hon. Carmelo F. Africa III, Hon. Dean Asistio, Hon. Vincent Ryan R. Malapitan, Hon. Christopher E. Malonzo, Hon. Marylou "Alou" Nubla, Hon. Anna Karina Teh-Limsico, Hon. Edgardo N. Aruelo, Hon. Luis. O. Asistio III, Hon. Ricardo J. Bagus, Hon. Roberto R. Samson, Hon. Alexander V. Mangasar, Hon. Orvince Howard A. Hernandez and Hon. Jose Lorenzo T. Almeda WHEREAS, the Local Government Code of 1991 and the Caloocan City Revenue Code of 2004 provide for the imposition of taxes and fees such as but not limited to Transfer Tax, Franchise Tax and Amusement Tax, and the deadlines for payment; WHEREAS, the payment of the aforesaid taxes beyond the deadline set by law or ordinances results to the imposition of surcharges, penalties and interests; WHEREAS, recently, President Rodrigo Roa Duterte has placed the entire Luzon under "enhanced community quarantine" to control the Corona Virus Disease or (COVID-19) outbreak in the country; WHEREAS, as COVID-19 continues to spread, its economic impact is now being felt by all sectors. All business establishments has been order closed for 30 days or until April 14, 2020 except those private establishments providing basic necessities and such activities related to food and medicine production, power, energy, water and telecommunications supplies and facilities; WHEREAS, this Sanggunian passed and enacted Ordinances No. 0851, s. 2020 and 0852, s. 2020 to extend the deadline of quarterly payments of real property taxes and business taxes without penalties and interests to soften the harsh financial impact of the COVID-19; WHEREAS, there is a need to extend the deadline of payment of other city taxes to spare Caloocan tax payers the penalty, surcharge and interest resulting from their inability to timely pay the taxes due to restricted mobility, economic disruption and financial hardship; WHEREAS, in view of the foregoing, the City government deems it necessary to assist the business sector by extending the deadlines of all other taxes and fees except business taxes and related fees which extension is covered by ordinance. NOW, THEREFORE, BE IT ORDAINED as it is hereby ordained by the City's Sangguniang Panlungsod, in session duly assembled, THAT: SECTION 1. The deadline of payment without surcharges, penalties and interests of all local taxes and fees, except real property tax and business tax, falling due during the Enhanced Quarantine Period, is hereby extended to (a) May 14, 2020; or (b) thirty (30) days after the actual lifting of the quarantine period, whichever is later. SECTION 2. This Ordinance shall take effect immediately. ENACTED BY THE SANGGUNIANG PANLUNGSOD, CITY OF CALOOCAN IN ITS REGULAR SESSION HELD ON THE 25TH DAY OF MARCH 2020. (SGD.) HON. CARMELO F. AFRICA III City Councilor (SGD.) HON. EDGARDO N. ARUELO City Councilor (SGD.) HON. DEAN ASISTIO City Councilor (SGD.) HON. LUIS O. ASISTIO III City Councilor (SGD.) HON. VINCENT RYAN "ENTENG" MALAPITAN City Councilor (SGD.) HON. RICARDO J. BAGUS City Councilor (SGD.) HON. CHRISTOPHER E. MALONZO City Councilor (SGD.) HON. ALEXANDER V. MANGASAR City Councilor (SGD.) HON. MARYLOU "ALOU" NUBLA City Councilor (SGD.) HON. MA. MILAGROS "ROSE" S. MERCADO City Councilor (SGD.) HON. ANNA KARINA TEH-LIMSICO City Councilor (SGD.) HON. ROBERTO R. SAMSON City Councilor (SGD.) HON. JOSE LORENZO T. ALMEDA City Councilor (SGD.) HON. ORVINCE HOWARD A. HERNANDEZ City Councilor APPROVED BY HIS HONOR, THE CITY MAYOR ON MARCH 25, 2020. APPROVED BY: (SGD.) HON. OSCAR G. MALAPITAN City Mayor CERTIFIED BY: (SGD.) HON. LUIS MACARIO E. ASISTIO City Vice Mayor and Presiding Officer ATTESTED BY: (SGD.) LILIBETH M. LUAKIAN Secretary to the Mayor (SGD.) MARIA VICTORIA A. GONZALES Supervising Administrative Officer Sangguniang Panlungsod