Camarines Sur Provincial Tax Code of 2014

August 19, 2014 Excerpts from the Regular Session of the Sangguniang Panlalawigan of Camarines Sur held at the Session Hall, Legislative Building, Provincial Capitol Complex, Cadlan, Pili, Camarines Sur on August 19 2014. CAMARINES SUR PROVINCIAL ORDINANCE NO. 030-14 AN ORDINANCE REVISING THE PROVINCIAL TAX CODE OF 1992 AND 2005 OF CAMARINES SUR PURSUANT TO THE PROVISIONS OF REPUBLIC ACT 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 Principal Author: Hon. Emmanuel H. Noble BE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN IN SESSION ASSEMBLED, THAT: CHAPTER I General Provisions ARTICLE I Title and Scope SECTION 1. Title . This Ordinance shall be known as the "Camarines Sur Provincial Tax Code of 2014." SECTION 2. Scope and Limitation . This Code shall govern the levy, assessment, and collection of the provincial taxes, fees, charges, and real property tax, other impositions enforced within the territorial jurisdiction of the Province of Camarines Sur. ARTICLE II Definition and Construction of Provisions SECTION 3. Definition of Terms . When used in this Ordinance a) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime, fun or enjoyment. b) Amusement places include theaters, cinemas, concert halls, circuses, cockpit arena, billiard halls and other places of amusement where one seeks admission to entertain himself by seeing or viewing the show or performances. They also include those places where one seeks admission to entertain himself by direct participation. c) Business means commercial activity customarily engaged in as a means of livelihood and typically involving some independence of judgment and power of decision. d) Calling means one's regular business, trade, profession, vocation or employment which does not require the passing of an appropriate government examination, such as professional actors and actresses, hostesses, masseurs, commercial stewards and stewardesses, etc. e) Fair Market Value is the price which a property or commodity may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. f) Capital Investment is the capital which a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. g) Fee means a charge by a law or ordinance for regulation or inspection of a business or activity. h) Franchise is a right or privilege affected with public interest which 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, or safety. i) Operator includes the owner, manager, administrator or any other person who operates or is responsible for the operation of the business establishment or undertaking. j) Gross Receipts include money or its equivalent actually or constructively received in consideration for services rendered or articles sold, exchanged or leased, or the services rendered has already been placed under the control of the person who sold the goods or rendered services without any restriction by the payor. k) Levy means an imposition or collection of an assessment, tax, tribute or fine. l) Occupation means one's regular business or employment, or an activity which principally takes up one's time, thought and energies. It includes any profession, vocation/calling, business or trade. m) Person means every physical or moral, real or juridical and legal being, susceptible of rights and obligations or of being the subject of legal relations. n) Profession means a calling which requires the passing of an appropriate government board or bar examination or other government examination, such as the practice of law, medicine, public accountancy, engineering, etc. o) Services mean the duties, work or business performed or discharged by a government official, or by a private person, as the case may be. p) Tax means an enforced contribution, usually monetary in form, levied by the lawmaking body on persons and properties subject to their jurisdiction for the precise purpose of supporting government needs. q) Transport shall mean the act of conveying forest, mineral, or aquatic products, either by land, water or air within the Province and coming from other places. r) Transporter shall refer to natural or juridical person owning/operating the conveyance and such other persons for the time being in legal possession of such conveyance; owner of products subject to transport; and conveyance driver, captain, pilot and other persons manning/assisting the same. s) Conveyance shall mean any type or class of vehicle, whether motorized or not, used either in land, water or air in the movement of forest, mineral and aquatic products. t) Forest products shall mean timber, pulpwood, firewood, bark, treetop, resin, gum wood oil, honey, beeswax, nipa, rattan or other forest growth such as grass, shrub and flowering plants, the associated water, fish game, scenic, historical, recreational and geodetic resources in the forest. u) Mineral Products shall mean all naturally occurring inorganic substances in solid, liquid or any intermediate state. v) Aquatic Products include all marine products whether in original or treated form. w) Original Document shall mean deed, instrument, receipt or other authorized paper by which something is proved, or set forth, issued to permittee/transporter of forest, mineral and aquatic products either by the Department of Environment and Natural Resources (DENR) through the Community Environment and Natural Resources Officer (CENRO),the Provincial Governor, the Regional Office of the Department of Agriculture, or the Land Transportation Office (LTO). x) 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. y) Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. z) Ad Valorem Tax is a levy on Real Property determined on the basis of a fixed proportion of the value of the property. aa) Agriculture Land is land devoted principally to the planting trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aquaculture activities, and other agricultural activities, commercial or industrial land. bb) Appraisal is the act or process of determining the value of property as of an specific date for specific purpose. cc) 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. dd) Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. ee) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. ff) Commercial Land is a land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. gg) Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. hh) Economic Life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. ii) 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. jj) Industrial Land is a land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. kk) 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 the physical facilities, production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. ll) Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. mm) 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. nn) Remaining Value is the value corresponding to the remaining useful life of the machinery. oo) Replacement of Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material, and pp) Residential Land is land principally devoted to habitation. SECTION 4. 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 provision, or when applied, would lead to absurd or high improbable results: a) General Rule. All words and phrases shall be construed and understood according to the common and approved usage of the language; but technical words and phrases and such other which have acquired a peculiar appropriate meaning in this Code shall be construed and understood according to such technical, peculiar or appropriate meaning. b) Gender and Number. Every word in this Code importing the masculine gender shall extend to both female and male. Every word importing the singular number shall extend and apply to several persons or things, and every word importing the plural number shall extend and apply to one person or thing as well. c) 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 Sunday or a holiday in which case the same shall be excluded from the computation, and the next business day shall be considered the last day. d) References. All references to Chapter, Articles, Sections in the Code, unless otherwise specified. e) Conflicting Provisions of Chapters. If the provisions of different chapter conflict with each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. f) Conflicting Provisions of Sections. If the provisions of different sections in the same article conflict with each other, the provisions of the section, which is last in point of sequence shall prevail. SECTION 5. Common Limitation on the Taxing Power of Local Government Units . Unless otherwise provided herein, the exercise of the taxing powers of provinces, cities, municipalities, and barangays shall not extend to the levy of the following: a) Income tax, except when levied on banks and other financial institutions; b) Documentary Stamp Tax; c) Taxes on estate, inheritance, gift, legacies and other acquisitions mortis causa ,except as otherwise provided herein; d) Customs duties, registration fees of vessels and wharfage of wharves, tonnage dues, and all other kinds of customs fees, charges, and dues except wharfage on wharves constructed and maintained by the local government unit concerned; e) Taxes, fees and charges and other impositions upon goods carried into or out of, or passing through, the territorial jurisdiction of local government units in the guise of charges for wharfage, tolls for bridges, or otherwise. Or other taxes, fees or charges in any form whatsoever upon such goods or merchandise; f) Taxes, fees and charges on agricultural and aquatic products when sold by marginal farmers or fishermen; g) Taxes on business enterprises certified to by the Board of Investment as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively from the date of registration; h) Excise tax on articles enumerated under the National Internal Revenue Code, as amended, and taxes, fees or charges on petroleum products; i) Percentage of Value Added Tax (VAT) on sales, barters or exchanges or similar transaction on goods or services except as otherwise provided herein; j) Taxes on the gross receipts on transportation, contractors and persons engaged in the transportation of passengers or freight by hire and common carriers by air, land and water, except as provided in this Code; k) Taxes on premiums paid by way of reinsurance or retrocession; l) Taxes, fees or charges for the registration of motor vehicles and for the issuance of all kinds of licenses or permits for the driving thereof, except tricycles; m) Taxes, fees, or charges on Philippine products actually exported, except as otherwise provided herein; n) Taxes, fees, or charges on countryside and Barangay Business Enterprises and Cooperatives duly registered under R.A. No. 6810 and Republic Act Numbered Sixty Nine Hundred Thirty Eight (R.A. No. 6938) otherwise known as the "Cooperative Code of the Philippines" respectively; and o) Taxes, fees or charges of any kind of the National Government, its agencies and instrumentalities, and local government units. CHAPTER II Provincial Taxes ARTICLE I Tax on Transfer of Real Property Ownership SECTION 6. Tax on Transfer of Real Property Ownership . There is hereby imposed a tax on the sale, donation, barter or any other mode of transferring ownership or title, of real property at the rate of Fifty Percent (50%) of One Percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value, whichever is higher or in the absence of a specific consideration, the fair market value of the property. (Sec. 135, R.A. 7160) SECTION 7. Exemption . The sale, transfer or other disposition of real property ownership pursuant to Republic Act No. 6657 (Agrarian Reform CARP) as amended, shall be exempt from this tax. SECTION 8. Duty of Register of Deeds, Provincial Assessor and Notaries Public . The Register of Deeds of Camarines Sur shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial Assessor, in appropriate cases, shall also make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries Public shall furnish the Provincial Treasurer of this Province with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. SECTION 9. Time of Payment, Surcharges and Interests in Case of Delinquency . It shall be the duty of the seller, donor, transferor or administrator/executor to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. Failure to pay the tax within the time required shall subject the taxpayer to a surcharge of Twenty-Five Percent (25%) of the amount of taxes, fees or charges not paid on time plus interest at the rate not exceeding Two Percent (2%) per month of the unpaid taxes, fees or charges including surcharges until such amount is fully paid, but in no case shall the total interest on the unpaid amount or portion thereof exceed Thirty-Six (36) months. SECTION 10. Definition of Real Property . Real property, for purposes of this tax, refers to lands, buildings and machineries, equipments, such as, but not limited to cell sites, radio communication facilities, satellite disks, and immovable properties as defined by the Civil Code, intended by the owner of the land or building for an industry or work which may be carried on in a building or on a piece of land and which tend directly to meet the needs of said industry or work. Buildings refer to all kinds of structure more or less permanently attached to a piece of land, excluding those which are merely superimposed on the soil. ARTICLE II Tax on Business of Printing and Publication SECTION 11. Tax on Business of Printing and Publication . There is hereby imposed a tax of Fifty Percent (50%) of One Percent (1%) of the gross annual receipts of the business for the preceding calendar year on persons engaged in the printing and/or publication of: (a) Any newspaper, magazine, review or bulletin appearing at regular intervals, with fixed prices for subscription and sold and published within the Province of Camarines Sur; (b) Books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets and others of similar nature. (Sec. 136, R.A. 7160) SECTION 12. Tax on Newly-Started Business . In the case of newly-started business, the rate of tax shall be One-Twentieth (1/20) of One Percent (1%) of the capital investment. In the succeeding year, following that of the start of operation, the tax shall be as prescribed in this Section if the business has been in operation for less than a year. In case of late payment, the taxpayer shall be subject to a surcharge of Twenty-Five Percent (25%) on the amount of tax due, plus interest of Two Percent (2%) per month on the unpaid amount, but not to exceed 36 months. A Governor's Clearance shall be collected as follows: a. Publisher PhP300.00 b. Printer PhP300.00 c. Both Printer/Publisher PhP500.00 SECTION 13. Exemption . The receipts from the printing and/or publication of books or other reading materials prescribed by the Department of Education, Culture and Sports as school texts or references shall not be included in the gross receipts subject to the tax herein imposed. ARTICLE III Franchise Tax SECTION 14. Franchise Tax . Notwithstanding any exemption granted by any law or other special law, a tax is hereby imposed on businesses enjoying a franchise, at the rate not exceeding Fifty Percent (50%) of One Percent (1%) of the gross annual receipts for the preceding calendar year based on the incoming receipt, or realized, within its territorial jurisdiction of the Province of Camarines Sur. (Sec. 137, R.A. 7160) SECTION 15. Coverage . Businesses enjoying a franchise shall include but not limited to telephone/telegraph companies, wireless/satellite telephone operators, cable TV operators, water utilities companies, electric utilities companies, radio/TV stations, railway/cable car operators, and other congressional franchise or permits from other national agencies. SECTION 16. Tax on Newly Started Business . In the case of newly-started business, the tax shall not exceed One-Twentieth (1/20) 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 in the preceding section. The owner, proprietor, lessor or president (in case of corporation) shall apply for a franchise in the Office of the Sangguniang Panlalawigan of Camarines Sur before the operation of the business. Non-compliance hereof shall subject the taxpayer to a fine of Five Thousand Pesos (Php5,000.00) and closure of the business. SECTION 17. Time of Payment, Surcharges and Interests in Case of Delinquency . The tax shall be paid on the first twenty days (20) days of January. Failure to pay the tax within the required time a surcharge, shall be collected Twenty-Five Percent (25%) of the tax due plus Two Percent (2%) per month on the total unpaid amount but not to exceed Thirty-Six (36) months. Non-payment of this tax shall be fined Five Thousand Pesos (PhP5,000.00) without prejudice to a filing of tax evasion case against the taxpayer. SECTION 18. Exemption . Holders of Certificate of Convenience issued by the Land Transportation Franchising and Regulatory Board are exempt from this tax. ARTICLE IV Tax on Sand, Gravel and Other Quarry Resources SECTION 19. Sand and Gravel Tax . There is hereby imposed a tax of Ten Percent (10%) of Fair Market Value in the locality per cubic meter of ordinary stones, sand, gravel, earth and other quarry resources, as defined under the National Internal Revenue Code, as amended, as extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of the Province. (Sec. 138, R.A. 7160) Quarry resources, as contemplated in Sec. 138 of R.A. 7160 shall include but not limited to ordinary stones, gravel, sand, boulders, earth fill, guano, bugitis and other similar resources, marl, marble, volcanic cinders, basalt, tuff, rock phosphates, limestone for lime, silica sand/white clay, clay talc, gypsum, chromite, hall clay, bentonite, kaolin clay, perlite, pebbles, pumice, shale clay, silica clay, silica quartz, silica sand/bull quartz, zeolite, decorative stone and other minerals extracted from public lands, or from the beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of the Province of Camarines Sur. (Ord. No. 008, s. 1995) SECTION 20. Issuance of Sand and Gravel Permit/Penalty . For purposes of this Ordinance, the permit to extract quarry resources shall be issued exclusively by the Provincial Governor. Permit applications shall be forwarded to the Provincial Governor for appropriate action. The Provincial Treasurer shall have police authority over quarry areas applied for by permittees within the jurisdiction of Province of Camarines Sur and shall safeguard the interest of the public. Any extraction of sand, gravel, and other quarry resources without the permit issued by the Provincial Governor shall be fined in the amount of Five Thousand Pesos (PhP5,000.00) and imprisoned for a period of one (1) year upon order of competent court. SECTION 21. Time for Payment . Unless otherwise provided under this Ordinance, applicants for quarry permit shall pay in advance to the Provincial Treasurer the tax imposed under Section 16 hereof. SECTION 22. Other Fees and Charges for the Issuance of Permit to Extract Quarry Resources . There is hereby imposed the following fees and charges for the issuance of permits for extraction of quarry resources and small-scale mining: (a) Field Verification Fee Php600.00 (b) Processing Fee Php100.00/application (c) Filing Fee Php50.00/application (d) PD 1856 Php50.00/application (e) BMG Form 39 (S/G Application) Php50.00/set (f) BMG Form 39A (S/G Permit) Php50.00/set (g) BMG Form 32 (Surety Bond) Php50.00/set (h) BMG Form 41 (S/S Mining) Php50.00/set (i) Special Power of Attorney Php300.00 SECTION 22-A. Mining Occupation Fee . There shall be collected from any holder of a mineral agreement, financial or technical assistance agreement or exploration permit on public or private lands an annual occupation fee in accordance with the following schedule: a. For exploration permit Ten Pesos (PhP10.00) per hectare or fraction thereof per annum; b. For mineral agreement, financial/technical assistance agreement Fifty Pesos (PhP50.00) per hectare or fraction thereof per annum; c. For mineral reservation One Hundred Pesos (PhP100.00) per hectare or fraction thereof per annum; d. Manner/Place of Payment The fees shall be paid on the date the mining agreement is registered and on the same date every year thereafter, to the treasurer of the municipality where onshore mining areas are located. If the fee is not paid on the date specified, it shall be increased by Twenty-Five Percent (25%); e. Allocation of Fees Thirty Percent (30%) of all occupational fees shall accrue to the Province and Seventy Percent (70%) to the municipality where the mining areas are located. The fees and charges under Section 22 (a) to (i) shall be payable in advance upon filing of the application to the Provincial Treasurer who will issue the corresponding receipt. The applicant shall bring the receipt to the Office of the Governor who will issue the corresponding forms to be filled-up by the applicant. The processing of applications will be made at least seven (7) working days from receipt of applications with complete requirements. Proceeds therefrom shall accrue to the General Fund of the Province. SECTION 23. Proceeds of the Tax on Sand and Gravel . The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: 1. Province Thirty Percent (30%) 2. Component City or Municipality where the materials are extracted Thirty Percent (30%) 3. Barangay where the materials are extracted Forty Percent (40%) SECTION 24. Fair Market Value of Quarry Resources . There is hereby fixed the fair market value per cubic meter of quarry resources such as ordinary stones, gravel, sand, boulders at Three Hundred Pesos (PhP300.00) per cubic meter . The fair market value of earthfill, guano, bugitis and other similar resources at Two Hundred Pesos (PhP200.00) per cubic meter. The fair market value for other quarry resources, as defined under the National Internal Revenue Code or those declared by the Bureau of Mines and Geo-sciences as such, shall be the fair market value prevailing in the locality, as determined by the Committee on Assessment on Fair Market Value, or its latest published Price Index of the Mines and Geo Sciences Bureau, whichever is higher . Initially, the fair market value per cubic meter of the following quarry resources and minerals are enumerated hereunder: 1. Decorative Stone - PhP1,000.00 2. Ball Clay - 238.81 3. Bentonite - 192.40 4. Chromite - 3,680.00 5. Kaolin Clay - 1,840.00 6. Limestone - 161.04 7. Perlite - 236.46 8. Peebles - 250.00 9. Pumice - 2,070.00 10. Shale Clay - 10.00 11. Silica Clay - 1,840.00 12. Silica Quartz - 1,840.00 13. Silica Sand/Bull Quartz - 1,840.00 14. Silica Sand/White Clay - 1,840.00 15. White Clay - 651.72 16. White Clay/Kaolin Clay - 1,840.00 17. Zeolite - 302.00 The fair market value refers to the cost of quarry resources sold to the government by the contractors of infra projects and such shall be used as tax basis and the tax due thereon is Ten Percent (10%),to be paid in advance or to be deducted from claim vouchers of such contractors, and thereby remitted to the Office of the Provincial Treasurer of Camarines Sur. There is hereby created a Committee on Assessment on Fair Market Value to be composed of the following, to determine from time to time the fair market value of the quarry resources, to wit: 1. Governor or his Authorized Representative as Chairman; 2. The Provincial Assessor as Vice-Chairman; 3. The Chairman, SP Ways and Means Committee, as Member; 4. Camarines Sur Environment and Natural Resource Officer; and 5. The Provincial Treasurer, as Member. SECTION 25. Delivery Receipts . The permittee shall at all times issue to truck drivers engaged in hauling of sand, gravel and other quarry materials from the permit area, delivery receipts in the prescribed form which should be validated by the Provincial Treasurer or his deputies and be made available at all times for inspection by proper authorities. The original shall be issued to the drivers/haulers of said resources and the duplicate copy shall be attached to the monthly report of extraction to be accomplished by the permittee. The monthly report together with the duplicate copies of delivery receipts issued shall be submitted within ten (10) days of the following month to the Provincial Governor, copy of the said report shall be furnished the Provincial Treasurer. Non-submission thereof shall be a cause for the cancellation/revocation of the permit and a fine of P1,000.00. SECTION 26. Failure to Carry Delivery Receipts . Truck drivers and haulers of quarry resources who fail to present the required delivery receipt upon demand by authorized representatives of the Provincial Government of Camarines Sur shall pay within twenty four (24) hours a fine of Two Hundred Pesos (PhP200.00) per cubic meter of the materials being transported. Failure to pay the fine shall be a cause for the impounding of the materials and vehicles used, only to be released upon payment of the required fine to the Provincial Treasurer. The vehicles used together with the materials shall be impounded at the Provincial Capitol Complex. Issuance of fraudulent delivery receipts shall be a cause for the revocation/cancellation of the permit and impounding of vehicles used. Haulers of quarry materials shall at all times provide a canvass cover on the materials being transported to protect the vehicles following behind from loose flying quarry materials. Violation hereof shall be fined Five Thousand Pesos (PhP5,000.00) . Illegally sourced quarry materials, which were transported and same had been apprehended shall be impounded and a fine of Five Thousand Pesos (P5,000.00) including the 100% of the total value of the quarry materials shall be imposed. The conveyances including the quarry materials shall be confiscated. The offender shall likewise be charged in court in violations of the existing ordinance as well as existing mining laws, rules and regulations. Permits issued to violators shall be automatically cancelled. Proceeds from collection of penalties in the preceding paragraphs shall accrue to the Province. SECTION 26-A. Periodic Inspection and Evaluation of Processors, Traders, Dealers and Retailers of Quarry Materials . All processors, traders, dealers and retailers of quarry materials are required to secure first a permit to operate in accordance with existing rules and regulations. They shall keep a book of accounts duly registered with the Office of the Provincial Treasurer wherein there shall be entered the quantity and kind of materials gathered/transported from the concession area of a legitimate permittee. The book of accounts shall contain, (1) quantity and kind of materials delivered, disposed of and sold, (2) their selling prices, the names and addresses of persons to whom the quarry materials were sold or disposed of, (3) the kind and quantity of materials remaining and/or stockpiled. Violation of this provision shall be fined in the amount of PhP5,000.00 and automatic cancellation of the permit .The book of accounts shall at all times be available to inspectors duly authorized by the Provincial Governor or his deputies. All stockpiled quarry materials shall also be inspected/evaluated and recapitulated with the records of remaining stock as indicated in the book of account. Processors, traders, dealers and retailers who do not allow and/or bar the duly authorized inspectors shall be penalized in the amount of P5,000.00 and suspension of their permits. All processors, traders, dealers and retailers shall within ten (10) days after the end of each calendar month, submit to the Provincial Governor, copy furnished the Provincial Treasurer and the Camarines Sur Environment, Disaster Management and Emergency Response Office (EDMERO),a duly notarized monthly report containing the data required in the preceding paragraph. ARTICLE V Professional Tax SECTION 27. Professional Tax . (a) There is hereby levied an annual professional tax of Three Hundred Pesos (P300.00) on each person engaged in the practice of his profession requiring BAR, BOARD (PRC) and other government examinations. (b) Every person legally authorized to practice his profession shall pay the professional tax to the Province of Camarines Sur where he practices his profession or where he maintains his principal office in case he practices his profession in several places: Provided, however ,That such person who has paid the corresponding 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, license, or fee for the practice of such profession. (c) Any individual or corporation employing a person subject professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. Said individual or corporation shall furnish the Provincial Treasurer a certified list of Professionals employed by them within the first twenty (20) days of January each year. Violation of the foregoing shall pay a fine of PhP2,000.00 . (d) The professional tax shall be payable annually, on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be exempt of this tax. (e) The professional tax shall be paid to the Province, through the Provincial Treasurer, where he practices his profession or where he maintains his principal office and the proceeds thereof shall accrue entirely to the general fund of the Province. (f) Any person subject to professional tax shall write on deeds, receipts, prescriptions, reports, books of accounts, plans and designs, survey, maps, etc., the number and date of the official receipt issued to him. (Sec. 139, R.A. 7160) ARTICLE VI Amusement Tax on Admission SECTION 28. Amusement Tax on Admission . (a) There is hereby imposed a tax on admission to be collected from proprietors, lessees or operators of theaters, cinema houses, concert halls, circuses, boxing stadia, cockpits, night clubs, sing along bars, videoke bars, and other places of amusement at the rate of Thirty Percent (30%) of the gross receipts from admission fees. (b) In the case of theaters or cinematographs, the taxes herein prescribed shall first be deducted and withheld by the proprietors, lessees or operators and paid to the Provincial Treasurer before the net receipts are divided between the proprietors, lessees or operators of the theaters and the distributors of the cinematographic films; (c) 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 exempt from the payment of the herein tax. (d) The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located. SECTION 28-A. Time of Payment . The amusement tax shall be due and payable within the first Five (5) days of the month next following that for which they are due, by the proprietor, lessee or operator concerned. The proceeds thereof shall be shared equally between the Province and the Municipality where the amusement places are located. Itinerant operators of amusement places shall pay the amusement tax in advance for the first ten (10) days of performance thereon, to wit: (a) Circuses, carnivals and the like: Three Hundred Pesos (P300.00) per day for the first ten (10) days of performance thereon and One Hundred Pesos (P100.00) per day thereafter ; (b) Merry-go-round, Roller Coasters, Ferries Wheels, Swing, Shooting Galleries and other similar contrivances: One Hundred Pesos (P100.00) per day per contrivance for the first ten (10) days and Fifty Pesos (P50.00) per day thereafter; (c) Videoke/Karaoke/Sing along bars, night clubs, etc.:One Hundred Pesos (P100.00) per month; (d) Computer shops (Games/Internet):Five Hundred Pesos (P500.00) per month; (e) Bingo houses: Five Hundred Pesos (P500.00) per month; (f) Billiard Halls with at least two (2) tables: One Hundred Pesos (P100.00) per month; (g) Video tape rentals: One Hundred Pesos (P100.00) per month; and (h) Computer Games with at least two (2) computers: One Hundred Pesos (P100.00),and in excess of two (2) units, a charge of Twenty-Five Pesos (P25.00) per unit per month is hereby imposed. Proprietors, lessees or operators shall be liable to the amusement tax on admission shall provide tickets for admission consecutively and serially numbered indicating the name of the amusement place, address, and the amount of admission fees charged. Ticket rolls or booklets shall be registered and validated by the Provincial Treasurer or his deputies. Non-compliance hereof shall be fined Five Hundred Pesos (PhP500.00) and shall be a cause for the immediate closure of the amusement place. The Provincial Treasurer or his deputies/representatives are hereby authorized to inspect from time to time the amusement places subject to the amusement tax to determine the correct amount of tax due the province. Failure to pay the tax shall be a cause for the closure of the amusement places without prejudice to the filing of tax evasion case against the owner, operator, lessee, proprietor of the amusement place. Non-payment of the correct amount of tax due shall subject the taxpayer to additional 50% of the total tax due and/or closure of the business establishment. ARTICLE VII Annual Fixed Tax SECTION 29. Annual Fixed Tax for Every Delivery Truck or Van . There is hereby imposed an annual fixed tax for every delivery truck or van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products as may be determined by the Sangguniang Panlalawigan, to sales outlets, or consumers, whether directly or indirectly, within the province, at the following rates: Annual Fixed Tax 1) 10-wheeler truck/van PhP500.00 2) 6-wheeler truck/van 500.00 3) 4-wheeler truck/van 500.00 4) Jeepney/Crew Cab 450.00 5) Motorboat 350.00 6) Car/Sedan 300.00 7) Motorized Tricycle 300.00 8) Trailer Truck 500.00 9) Delivery Dump Truck 500.00 10) Pedicab 200.00 The abovementioned commercial products shall include but not limited to bath/laundry products, medicine, processed food products, personal hygiene products, confectionaries, construction materials, quarry materials, kitchen wares, house wares, appliances, furniture, electronic products, dairy products, meat and poultry products, agricultural products, poultry and animal feeds, cooking oil/gas, agricultural implements, school supplies/equipment, newspapers/magazines, cement, hardware materials, marine and fresh water products, electrical supplies, ice cubes/blocks, purified/ordinary water, bicycles/motorcycles, cars/vans/trucks, gasoline, oil and lubricants, tires/batteries/accessories (TBA) and other articles of commerce. (a) The manufacturers, producers, wholesalers, distributors, marketing firms, sales agents/representatives, dealers or retailers referred to in the preceding paragraph shall be exempt from the tax on peddlers imposed by municipalities; (b) The annual fixed tax on delivery truck/van and other vehicles shall be paid in the Office of the Provincial Treasurer, on or before the Thirty-first (31st) day of January of each year without penalty, and the proceeds thereof shall accrue entirely to the Province; (c) An individual person or corporate taxpayer subject to annual fixed tax on delivery truck/van first beginning to engage therein after the month of January must, however, pay the full tax, and the same shall secure a permit to operate business within the Province; (d) Failure to pay the tax shall be a valid cause for the Province to stop/deny business operation/transaction within the Province of Camarines Sur and shall be a cause for impounding of vehicles used in designated check-points or nearest police station, or the Capitol Complex, to be released only upon payment within 24 hours of said tax including surcharges and penalties plus a fine of Five Thousand Pesos (PhP5,000.00) . If not paid in accordance with the preceding section, the vehicles used shall be impounded at the Provincial Capitol Complex and the offender shall be fined in the amount of Five Thousand Pesos (PhP5,000.00) and the offender shall be charged in court for violation of the provisions of this Ordinance. SECTION 30. Documents Required for the Transport of Forest, Mineral and Aquatic Products within the Province . (a) Forest Products: 1. For the transport of log/timber: a. Certificate of Timber Origin (CTO); b. Delivery Receipt (DR); c. Log Supply Contract (if applicable) (LSC); d. Certificate of Transport Agreement (CTA) issued by CENRO of the place where the logs/timber were cut; and e. Private Land Timber Permit (PLTP) issued by the Secretary of the Department of Environment and Natural Resources (DENR). The log/timber must be scaled and marked with DENR Marking Hatchet and permitee's private log mark. 2. For the transport of log/timber to be sold to second party: a. Certificate of Timber Origin (CTO); b. Delivery Receipt (DR); c. Sales Invoice (SI); d. Certificate of Transport Agreement (CTA);and e. Private Land Timber Permit (PLTP). 3. For the transport of imported log/timber: a. Certificate of Verification (CV) issued by CENRO which has jurisdiction over the area where the port of entry is located. 4. For the transport of lumber/ coco-lumber outside the Province: a. Certificate of Lumber Origin (CLO); b. Company Tally Sheet or DR; c. CFA issued by CENRO where the processing plant is located or lumber firm authorized to deal in such commodity; and d. Sales Invoice (SI). 5. For the transport of lumber within the Province: a. Certificate of Transport Agreement (CTA); b. Sales Invoice (SI);and c. Company's Tally Sheet (CTS). 6. For the transport of lumber for shipment abroad: a. Certificate of Lumber Origin (CLO); b. Log Sales Invoice; c. Lumber Sales Invoice; d. Delivery Receipt (DR); e. Certificate of Inspection; and f. Certificate of Transport Agreement (CTA) issued by CENRO where processing plant is located. 7. For the transport of minor forest products (Domestic Transport): a. Certificate of Minor Forest Product Origin (CMFPO); b. Auxiliary Invoice; c. Delivery Receipt/Sales Invoice; and d. Certificate of Transport Agreement (CTA) issued by CENRO having jurisdiction of the place of origin. 8. For the transport of minor forest products (export): a. Certificate of Minor Forest Product Origin (CMFPO); b. Auxiliary Invoice; c. Delivery Receipt/Sales Invoice (DR/SI); d. Certificate of Inspection; and e. Certificate of Transport Agreement (CTA) issued by CENRO of the place of origin. 9. For the transport of deregulated species cut from private lands: a. Certification from CENRO; and b. Certificate of Transport Agreement (CTA). (b) The Certificate of Transport Agreement (CTA) can be dispensed with if: 1. The owner of the conveyance is the same owner of the timber or other forest products to be transported/shipped. 2. Immediately prior to loading of any forest product, the conveyance owner notifies the CENRO concerned of planned shipment, in which case, the CENRO shall issue instead CLEARANCE for the transport of forest products. (c) Exemptions . The following shall be exempt from the foregoing rules: 1. Imported logs, lumber and unprocessed rattan poles being transported from local port of entry to final domestic destination provided that the same should be accompanied by a Certificate of Verification issued by CENRO concerned. 2. Logs, fuel wood and derivatives, and non-timber forest products planted inside private lands and/or tax-declared alienable or disposable lands; provided, that said commodities are certified to, prior to shipment, by the CENRO concerned as coming from such land; and provided, further, that a copy of the Official Receipt of payment of taxes (realty) under RA 7160 shall accompany the CENRO certification. 3. Logs transported from the cutting area to the licensee's processing plant, log storage, provided that the same is accompanied by a duly issued delivery receipts. 4. Finished, semi-finished, or knockdown wood and non-wood products, but should invariably be covered by corresponding sales invoice and/or delivery receipts. (d) Forest Products shall include: 1. Timber/Logs any piece of wood having an average diameter of at least 15 cm. and at least 1.5 m. long, except mangrove species which in all case shall be considered as timber regardless of size. 2. Lumber solid wood not further manufactured other than sawing, re-sawing and passing lengthwise through a standard planning machine crosscut to length. 3. Squared timber shall mean timber squared by an ax or other mechanical hard tool in the forest and which form the size of the wood is obviously unfit for use in that form, such timber should be invoiced or otherwise manufactured, if not, it should be assessed as manufactured timber. 4. Manufactured timber shall mean all timber other than round and squared timber and shall include logs longitudinally sawn into pieces, even if only to facilitate transporting or hauling. The term shall also include all sawn products, all timber hewn or worked to approximate its finished form, such as house posts, ship keels, mine props, ties, trolley poles, bancas, troughs, bowls, cart wheels, table tops and other similar articles. 5. Firewood shall mean trees or parts thereof used for domestic household fuel generation, except all mangrove species. 6. Pulpwood shall mean any wood of whatever form or size commercially used for the manufacture of any type of pulp. 7. Fuelwood shall mean trees or parts thereof used for industrial or commercial fuel generation. 8. Woodwaste of timber shall mean wood generated incidental to harvesting timber such as log trims, tree tops, branches, buttresses, culls, splits, crooks and the like. 9. Other forest products such as resin, gum, wood, oil, honey, beeswax, nipa, rattan, nito and palma grava, bamboo tree and its by-products. 10. Premium Hardwood shall include Dao, Kalantas, Almasiga, Narra, Kamagong, Yakal, Hamorawon, and Molave. (e) Mineral Products: 1. For the transport of sand, gravel and other quarry materials/mineral ore, the transporter shall bring a copy of the Permit to Quarry issued by the Provincial Governor or Mining Permit, Delivery Receipt (DR) and Ore Transport Permit (OTP) issued by the authorized official of the Provincial Government duly recapitulated or deducted from the original/mother delivery receipt/ore transport permit. a. The delivery receipt/ore transport permit required during the transport from the permittee to second party shall be a full reproduction of the original/mother delivery receipt/ore transport permit duly authenticated by the authorized representative of the Provincial Government of Camarines Sur. b. The authenticated delivery receipt shall contain/reflect the recapitulation or deduction of volume to be transported from the total volume allowed/granted. 2. For the transport of other quarry materials which documents are within the competence of the DENR, the transporter shall bring along with him the documents as required by the DENR. (f) Mineral Products shall include: 1. Sand particles of rock passing 2mm sieve. 2. Gravel/Stone particles of rock passing 75mm sieve. 3. Boulders fragments of rock which are retained on a 75mm (3 in.) US standard mesh sieve. 4. Earthfill ordinary soil. 5. Pebbles smooth rounded stones ranging in diameter from 2mm to 64mm deposited by wave action along the shoreline/beaches. 6. Bugitis small shell deposited by wave action along the shoreline/beaches. 7. Guano accumulation of droppings of excrements of bats in caves/areas and does not include phospatic rocks. 8. Stalactites a deposit of calcium carbonate hanging like an icicle from the roof of the cave. 9. Stalagmite a deposit like a stalactite but standing like a pillar on the floor of a cave. 10. Other quarry minerals such as gold, silver, copper, chromite, mercury, lead, zinc, manganese, iron, nickel, limestone, lime, clay, ball clay, marl, marble, talc, gypsum, phosphate rock, barite, bantonite, feldspar, gemstone, pyrite, perlite, silica, ore, sulfur, white clay, silica, and other similar products . (g) Aquatic Products: 1. For the transport of Aquatic Products (Outside the Provinces): a. Mayor's Permit issued at place of origin; b. Outgoing permit issued by barangay/municipality; and c. Auxiliary Invoice issued by the Regional Office of the Department of Agriculture. 2. For transport/sale of aquatic products within the Province: a. Mayor's Permit; and b. Outgoing permit issued by barangay/municipality. (h) Aquatic Products shall include: 1. Fresh/Live and Aquarium Fish; 2. Preserved Fish (iced, frozen, salted, dried, smoked, patis (bagoong, etc.),Mother of Pearl, MOP Black Lip, Trocha shell, smooth/rough; 3. (male/female),green snail shell, Kapis shell, other shells, Trepang or Beche de Mer, Dried Starfish, Dried Meat of Taclobo, Dried Squid, Sea Weeds (digenca),Dried Seahorse, Dried Shark Skin Fine, Salted Skin of Sea Snake. Sponges, Tanned Skin, Slated Skin (crocodiles, sea reptiles),Tanned Skin of Seasnakes, Crocodiles, Sea Reptiles, Bangus Fry, and Crabs; and 4. All other unclassified marine products. (i) Additional Documents Required for the Transport of Natural Resources 1. The owner/driver of conveyance shall bring the Certificate of Registration (photocopy) issued by the Land Transportation Office (LTO) and the Governor's Clearance and the Annual Fixed Tax on delivery truck/van used in transporting said resources within the Province. (j) Penalties .Violation of the provisions of this Section shall be penalized as follows: 1. For owner/buyer of forest product and/or owner of the conveyance used, confiscation of the product and a fine of FIVE THOUSAND PESOS (PhP5,000.00),imprisonment of one (1) year or both at the discretion of the Court . 2. For owner/buyer of mineral product and/or owner of the conveyance used, a fine of TWO THOUSAND PESOS PhP2,000.00 per cubic meter of a mineral product, imprisonment of one (1) year or both at the discretion of the Court; plus impoundment of vehicle/conveyance, and confiscation of mineral products . 3. For owner/buyer of aquatic product and/or owner of the conveyance used, confiscation of the product and a fine of FIVE THOUSAND PESOS (PhP5,000.00) or imprisonment of one (1) year or both at the discretion of the Court . 4. A product which is consumable or perishable shall be forfeited and disposed of immediately by the apprehending officer after a report has been made to the nearest PNP Station and an acknowledgment receipt issued to the owner stating the manner of apprehension, disposition and amount generated. 5. The conveyance driver/captain/pilot or other person manning/assisting the same shall be fined in the amount of FIVE THOUSAND PESOS (PhP5,000.00) each and imprisonment of one (1) year or both at the discretion of the Court . (k) Disposition of fines and confiscated products .The Provincial Government shall be responsible for the disposition of fines and confiscations in relation to the implementation of the provisions of the Ordinance and the proceeds thereof shall accrue solely to the Provincial Government taking into consideration that other agencies, LGUs and private individual may be entitled. ARTICLE VIII Secretary's Fees SECTION 31. Secretary's Fees . There shall be imposed secretary's fees for the issuance of copies of official records and documents by the different offices of the Provincial Government of Camarines Sur, to wit: (a) For every 100 words or fraction thereof, typewritten (not including the certification and any notation PhP100.00 Annotation Fee (Bail Bond/other liens) PhP100.00 Mortgages: (per annotation) PhP100.00 Research Fee (Minimum) PhP200.00 (b) Where the copy to be furnished is in a printed form, in whole or in part, for each page (double this fee if there are two pages in a sheet) PhP100.00 (c) For each certificate of correctness, (with seal of the office) written on the copy or attached thereto PhP100.00 Certificate of Landholding PhP100.00 Certified True Copy of TDs/FAAS PhP100.00 Certified True Copy of documents such as sale, donation, other conveyance PhP100.00 (d) Photocopying or any other copy produced by copying machine, per page PhP10.00 (e) Other copies furnished other bureaus, offices and branches of the government for official business (except those copies required by the Court at the request of litigants, in which case charges should be made in accordance with the preceding schedules) PhP10.00 per page SECTION 32. Duty of the Officer Issuing the Copies . It shall be the duty of the officer in charge of issuing the copies of the documents and papers and certificates in the preceding section to have the corresponding fees collected and to annotate thee number and date of issue of the official receipt including the amount paid, at the bottom of the same documents, papers and certifications. The issuing officer shall only issue the requested documents upon presentation of the official receipt issued by the Provincial Treasurer's Office. SECTION 33. Penalties for Violation; Effect of Documents, Papers and Certificates Not Duly Paid . Any officer violating the provisions of this Section shall be fined not less than ONE THOUSAND PESOS (P1,000.00) but not more than FIVE THOUSAND PESOS (P5,000.00) ,without prejudice to the filing of administrative charge against him for neglect of duty. Those documents, papers and certificates issued in violation of this Section cannot be validly used for the intended purpose(s). ARTICLE IX Other Fees and Charges SECTION 34. Other Fees and Charges . There is hereby imposed the following fees and charges: 1. RENTAL FEES ON FARM EQUIPMENT: a) M7030 4WD Tractor - PhP400.00/hour b) L3300 4WD Tractor - PhP250.00/hour c) Drilling Rig - PhP1,000.00/day d) Hand Tractor - PhP200.00/day e) Corn sheller - PhP250.00/day f) Palay Thresher - PhP250.00/day g) Mini-Hydraulic Excavator - PhP250.00/day 2. LIVELIHOOD SERVICES/FACILITIES: a) Technology Fee - PhP1,000.00/per training b) Orchidarium 1. Orchids Flowers - PhP3.00/per flower 2. Fullgrown Dendro - PhP75.00-P150.00/potted dendro 3. Venda (SVD) - PhP150.00/plant 4. Veltheus - PhP250.00-PhP350.00/plant 5. Oncidium - PhP50.00-PhP100.00/pot 6. Plantlet-Venda - PhP50.00-PhP75.00/plant 7. Dendrobium - PhP25.00-PhP50.00/plant 3. SALE OF PLANTS/FRUIT BEARING TREES: a) Sexually Propagated (per seedling): 1. Pili - PhP15.00 2. Mango - PhP15.00 3. Jackfruit - PhP15.00 4. Santol - PhP15.00 5. Guyabano - PhP15.00 b) Asexually Propagated (per seedling): 1. Budded Calamansi - PhP25.00 2. Budded Pomelo - PhP25.00 c) Breeding Fee - PhP150.00/service d) Iodized Salt - PhP1.50/pack of 3300 gms. e) Bamboo pole - PhP10.00/pole/1 to 2 inches, diameter - PhP20.00/pole/2 to 3 inches diameter - PhP30.00/pole/3 to 4 inches diameter - PhP40.00/pole/4 to 5 inches diameter - Planting materials PhP40.00/pc. f) Guhi - PhP10.00/pc. Plus P10.00 for cutting g) Palay Seed (Banhi) - PhP33.00/kilo h) Banana - PhP10.00/kilo i) Pomelo - PhP10.00/kilo j) Aranghita - PhP10.00/kilo k) Chicken eggs (per tray): 1. Extra Large - PhP105.00 2. Large - PhP100.00 3. Medium - PhP80.00 4. Small - PhP60.00 l) 1001 Flowering Plants: Small Medium Large 1. Bromeliad w/ Flowers PhP50.00 PhP100.00 PhP175.00 2. Bromeliad w/o Flowers PhP35.00 PhP50.00 PhP150.00 3. Euphorbia PhP25.00 PhP75.00 PhP150.00 4. Gumamela PhP25.00 PhP50.00 PhP75.00 5. Dancing Lady PhP20.00 PhP35.00 PhP50.00 m) Honey Dew Melon - PhP50.00/kilo n) Anthurium (per dozen) 1. Extra Large - PhP150.00 2. Medium - PhP120.00 3. Small - PhP100.00 4. Petite - PhP80.00 5. Daxao Red - PhP60.00 6. Suckers - 3 for PhP100.00 4. SALE OF AQUARIUM FISH (per piece): 1. Silver Urdey (2 inches) - PhP5.00 2. Black Urdey (2 inches) - PhP5.00 3. Suetal (2 inches) - PhP6.00 4. Guppy (1 inch) - PhP5.00 5. Japanese Kai (1-2 inches) - PhP20.00 (2-3 inches) - PhP50.00 6. Red Jewel Orchid - PhP10.00 7. Janitor Fish - PhP10.00 8. Rosy Barb - PhP10.00 Entrance Fee to the Freshwater Aquarium Fish Project - PhP5.00/head 5. PEO LABORATORY TESTING FEES: A) Soil: 1. Grading - PhP150.00 2. Liquid Limit - PhP90.00 3. Plastic Limit - PhP90.00 4. Moisture Content - PhP40.00 5. Lab. Compaction (Proctor) - PhP460.00 6. Field Density Test - PhP300.00 7. Unit Weight - PhP90.00 8. Specific Gravity - PhP120.00 9. Wash Loss - PhP90.00 B) Aggregates and Soil Aggregates: 1. Grading - PhP150.00 2. Material Finer than 200 sieve - PhP130.00 3. Unit Weight - PhP110.00 4. Liquid Limit - PhP90.00 5. Plastic Limit - PhP90.00 6. Specific Gravity - PhP100.00 7. Absorption - PhP90.00 8. Moisture Content - PhP60.00 9. Trial Mix (Concrete Design) Given Cement Factor - PhP910.00 10. Lab. Compaction - PhP460.00 11. Abrasion - PhP340.00 C) Concrete and Cement Products: 1. Compressive Strength of Concrete Cylinders 6" x 6" - PhP70.00 2. Compressive Strength of Concrete Cylinders 6" x 12 - PhP70.00 3. Flexural Strength of Concrete Beams 6" x 6" - PhP110.00 4. Sample of Concrete Hollow Blocks 6" x 6" - PhP100.00 6. SPACE RENTALS (Inside the Capitol Building): Xerox machine 3 sq.m. PhP300.00/month/machine 7. SPACE RENTALS (Outside the Capitol Building): Stalls/Kiosks PhP200.00/month/stall or kiosk 8. RENTAL FEES (CAPITOL FACILITIES): a) Canteen Building - PhP4,000.00/month b) Space for Xerox Machine - PhP300.00/month c) Space for Stalls/Kiosks - PhP200.00/month d) Sound System - PhP1,000.00/day e) Overhead Projector - PhP500.00/day f) Multi-media facilities - PhP1,000.00/day 9. HOSPITAL FEES (For the 10 devolved hospitals of Camarines Sur): I. A. Room - SSS GSIS Non-Philhealth 1. Suite - None Applicable None Applicable None Applicable 2. Private Room - None Applicable None Applicable None Applicable 3. Ward - PhP100.00/day PhP100.00/day PhP100.00/day 4. Nursery - PhP100.00/day PhP100.00/day PhP100.00/day B. Operating Room 1. OR Fee - PhP500.00 PhP500.00 PhP500.00 2. Suturing Fee - PhP50.00 PhP50.00 PhP50.00 + PhP10.00/stitch 3. Circumcision - PhP500.00 PhP500.00 PhP500.00 4. Excision Fee - PhP500.00 PhP500.00 PhP500.00 5. I & D Fee - PhP200.00 PhP200.00 PhP200.00 6. Removal FB (EEND) - PhP100.00 PhP100.00 PhP100.00 a) (Surgery) - PhP200.00 PhP200.00 PhP200.00 C. Delivery Room 1. DR Fee - PhP300.00 PhP300.00 PhP300.00 2. NSD Fee - PhP500.00 PhP500.00 PhP500.00 3. NSD w/ Episioraphy - PhP700.00 PhP700.00 PhP700.00 4. D & C Fee - PhP1,000.00 PhP1,000.00 PhP1,000.00 II. Laboratory Procedures a) Urinalysis - PhP40.00 b) Fecalysis - PhP40.00 c) Complete Blood Count - PhP50.00 d) ABO Typing - PhP40.00 e) Blooding Time - PhP40.00 f) Clotting Time - PhP40.00 g) Platelet Count - PhP40.00 h) Hematocrit Count - PhP40.00 i) Hemoglobin Count - PhP40.00 j) Fasting Blood Sugar/ Random Blood Sugar - PhP100.00 k) Cholesterol - PhP100.00 l) Blood Urea Nitrogen - PhP100.00 m) Blood Uric Acid - PhP100.00 n) Triglycerides - PhP100.00 o) Pregnancy Test - PhP150.00 p) Widals Test - PhP100.00 q) Acid Fast Staining - PhP100.00 r) Grams Staining - PhP50.00 s) Pap Smear - PhP100.00 III. X-Ray and other Radiologic Procedures: a) Chest X-Ray - PhP150.00/ exposure + - PhP50.00/ reading IV. Other Ancillary Procedures/Charges a) Professional Fee/day - PhP150.00 b) Emergency Room Fee - PhP150.00 c) Nebulization - PhP50.00 d) Medical Oxygen per pound - PhP20.00 e) Medical Certificate Fee - PhP50.00 f) Medical Certificate for Medico-Legal - PhP100.00 g) Birth Certificate Fee - PhP50.00 h) Death Certificate Fee - PhP20.00 All devolved hospitals including its equipment and facilities shall be open to private practitioners to avail of such facilities, including room, laboratory, ancillaries, etc. provided, that their patients shall pay the above-mentioned fees and provided, further, that the indigent patients' priority rights and privileges to avail of the hospital equipment and facilities shall not prejudiced. 10. RATES FOR THE USE OF VARIOUS STADIUM FACILITIES: I. OVAL: a) For Joggers FREE b) For Organized Games/Sportsfest: 1. Company/Bank Sponsored PhP2,500.00 (whole duration) 2. Private Schools PhP1,500.00 (whole duration) 3. GOs & NGOs FREE II. COURTS (any court per game): a) Company/Bank sponsored PhP250.00 b) Private Schools PhP150.00 c) GOs & NGOs FREE III. SWIMMING POOLS (Training/Competitions only): a) Per swimmer per session PhP50.00 (daytime) b) Per swimmer per session (night time) (for SWIMMING CLASSES) PhP100.00 IV. GRANDSTAND: a) For Organized Games FREE b) Meetings/Rallies PhP3,000.00 (per grandstand) c) Concerts/Personal Appearances/Raffles, etc.: 1. Main Grandstand only PhP10,000.00 2. Whole Stadium PhP25,000.00 V. TOWER LIGHTS PhP2,000.00 per hour VI. LODGING (no beddings) PhP150.00 per person/day SECTION 34-A. Authority of the Provincial Government to Adjust the Preceding Rates . It is at the discretion of the Governor to suspend and/or adjust the rates in the preceding paragraphs when the general welfare of the province so requires. Price of agricultural products in the preceding paragraphs shall be at least Ten Percent (10%) lower than the existing rates prevailing in the market. CHAPTER III General Administrative Provisions ARTICLE I Miscellaneous Provisions SECTION 35. Registration of Business . Every business subject to tax under this Ordinance shall be registered with the Provincial Treasurer directly or through the Municipal Treasurer of the municipality where the same is located before it is actually begun. Businesses already in operation at the time of the approval of this Ordinance shall also be registered within thirty (30) days therefrom. The Provincial Treasurer shall formulate and make available the forms for this registration. SECTION 36. Governor's Clearance . All persons subject to business tax under this Ordinance shall secure an annual Governor's permit to operate within the first twenty (20) days of January. Persons engaging for the first time shall secure the permit within thirty (30) days therefrom. In the exercise of the power of supervision by the Provincial Governor under the Local Government Code over component city/municipalities of the Province, no application for Mayor's Permit shall be given due course unless a Governor's Clearance is submitted or attached in the application. A permit to operate a business and the Governor's Clearance shall be granted only if (a) the applicant has no unsettled tax obligation whatsoever to the government; (b) the business establishment conforms to the zoning regulations and safety and health requirements of the municipality wherein the same is located; and (c) the applicant is not disqualified under any provisions of law to establish, maintain and operate the business. Upon verification of the records and application, the Provincial Treasurer shall recommend the issuance of and the Provincial Governor shall issue the Governor's Clearance, subject to the conditions in the preceding section. When a business is not confined to one municipality of this Province, permit therefore to operate shall be recommended by the Provincial Treasurer and granted the Provincial Governor. The Provincial Treasurer shall formulate the application form for the clearance, providing therein a space for his recommendation and a space for the approval of the Governor. The Provincial Treasurer shall collect from businesses subject of this Ordinance Five Hundred Pesos (PhP500.00) for every permit issued. The number and date of issue of the official receipt, as well as the amount collected shall be indicated in the permit issued for the purpose. SECTION 36-A. Other Fees and Charges : 1. Inspection Fee PhP100.00/Business Establishment 2. Provincial Tax Clearance Fee PhP100.00/Certificate 3. Real Property Tax Clearance Fee PhP100.00/Certificate SECTION 36-B. Filing Fee for Administrative Complaints . There shall be imposed the following fees for filing of administrative complaints at the Sangguniang Panlalawigan: 1. Filing Fee PhP1,000.00 2. Service Fee PhP200.00 3. Research Fee PhP200.00 The proceeds thereof shall accrue to the general fund. SECTION 37. Display of Official Receipt Evidencing Payment of a Tax or Fee . The official receipt showing payment of the taxes, fees and other impositions provided by the Ordinance shall be displayed on a conspicuous place in the establishment, office or conveyance being used in connection with the conduct of the business or exercise of the privilege. SECTION 38. Duty of a Person Retiring from Business, Practice of Profession, Pursue of Calling or Exercise of a Privilege . Any person retiring from his business, practice of profession, pursue of calling or exercise of a privilege, shall surrender to the Provincial Treasurer concerned the official receipt evidencing his last payment of the tax, fee or other imposition. A person required by this Ordinance and/or the National Revenue Code to keep books of account shall also surrender the same for the purpose of determining if he has still unpaid obligations. The official receipts and the books of accounts shall be stamped "RETIRED" and forthwith returned by the Provincial Treasurer concerned to the retiring taxpayer. Retirement made within the first twenty (20) days of a calendar quarter, in the case of a taxpayer who is allowed to pay his tax/fee quarterly, and within the period when the annual tax/fee may be paid without any surcharge, in the case of a taxpayer required to pay the tax/fee by the year, shall not subject the retiring taxpayer to any further obligation, save for any deficiency that may be found pursuant to the preceding paragraph. SECTION 39. Tax or Fee for a Fraction of a Quarter or Year . Unless otherwise provided by this Ordinance, a person shall pay the full quarterly or annual tax/fee, as the case may be, notwithstanding the fact that he starts the business, practice of profession, pursue of calling or the exercise of a privilege, at any time other than the beginning of the quarter or year. SECTION 39-A. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Ordinance, 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 R.A. 6938, non-stock and non-profit hospitals and educational institutions, are hereby withdrawn upon the effectivity of this Ordinance. SECTION 40. Penal Provision . Except as otherwise specifically provided under this Ordinance, a fine of not more than FIVE THOUSAND PESOS (PhP5,000.00) or imprisonment of not more than one (1) year, or both, at the discretion of the Court, is hereby imposed for violation of any of the provisions hereof, by the operator, manager, owner, proprietor. ARTICLE II Collection of Taxes SECTION 41. Tax and Fee Fixed by the Year Manner of Payment . Except as otherwise specified in the above Ordinance, the taxes, fees and other impositions provided herein are fixed by the year, although the same may be paid in quarterly installments. (Sec. 165, RA 7160) SECTION 42. Accrual of the Tax . The taxes, fees and other impositions provided by this Ordinance shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing levies or rates. (Sec. 166, RA 7160) SECTION 43. Time for Payment . Unless otherwise specifically provided herein, all the taxes, fees and other impositions due and accruing to the provincial government of Camarines Sur shall be paid within the first twenty (20) days of January or of each subsequent quarter, as the case may be. (Sec. 167, RA 7160) SECTION 44. Surcharges and Interest on Unpaid Tax, Fee or Other Impositions . Except as otherwise provided therein, failure to pay the tax, fee or other impositions within the time required herein shall subject the taxpayer to a surcharge of TWENTY-FIVE PERCENT (25%) of the amount of taxes, fee or charges not paid on time and an interest of TWO PERCENT (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portions thereof exceed thirty-six (36) months. (Sec. 168, RA 7160) SECTION 45. Collection of the Provincial Revenues . All the taxes, fees, fines, penalties and other impositions due the Provincial Government of Camarines Sur shall be collected by the Provincial Treasurer or his duly authorized deputies and/or representatives. The concerned Municipal Treasurer, upon the authority of the Provincial Treasurer, may collect such taxes, fees and other charges, provided that it shall be taken up as special account of the Province, and remit the same within ten (10) days of the ensuing month. Delayed remittance thereof shall be fined one (1%) per month of the total amount collected, until fully remitted, which shall be the personal liability of the Municipal/City Treasurer concerned . SECTION 46. Examination of Books of Accounts and Pertinent Records of Businessmen by the Provincial Treasurer . For the purpose of effective enforcement and collection of the taxes, fees and other impositions provided by this Ordinance, the Provincial Treasurer shall, by himself or through his deputies duly authorized in writing, examine the books of accounts and other pertinent records of any person, partnership, corporation or association doing business within the Province, to verify, assess and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular office/business hours, not oftener than once every year for each business establishment. 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. In case the examination herein authorized is to be made by duly authorized deputies of the Provincial Treasurer, the written authority of the former 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. (Sec. 171, RA 7160) The book of accounts kept by the business establishment pursuant to the provisions of the National Internal Revenue Code shall be sufficient for determining the correct amount of taxes and other impositions and the establishment shall no longer be required to keep other or separate books of accounts for the purpose, unless otherwise specifically provided in this Ordinance. PENAL PROVISION. Except as otherwise specifically provided under this Ordinance, a fine of not more than FIVE THOUSAND PESOS (PhP5,000.00) or imprisonment of one (1) year, or both, at the discretion of the Court, is hereby imposed for violation of any of the provisions hereof. ARTICLE III Civil Remedies for Collection of Revenue SECTION 47. Application of Article . The provisions of this Article and the remedies provided herein shall be used, as far as their nature permits, for the collection of any delinquent tax, fee or other impositions. (Sec. 172, RA 7160) SECTION 48. Provincial Government's Lien . The taxes and other impositions provided by this Ordinance constitute a lien in favor of the Province of Camarines Sur, enforceable by proper administrative legal action, superior to all liens or charges in favor of private parties not only upon any property which may be subject to the charges but also upon property used in the conduct of business, pursuit of occupation or exercise of a privilege in respect to which the charge is imposed and upon all property rights therein. (Sec. 173, RA 7160) SECTION 49. Civil Remedies . The civil remedies available to enforce payment of delinquent taxes and other impositions provided by this Ordinance shall be by distraint of personal property and/or legal action. (Sec. 174, RA 7160) SECTION 50. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure Upon failure of the person owing any tax or other imposition 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 tax lien, in sufficient quantity to satisfy the tax in question, together with any increment thereto incident to delinquency and expenses of seizure. In this case, the Provincial Treasurer or his deputy shall issue a duly authenticated certificate based on the records of his office showing the fact of delinquency and the amount of the tax and penalties due. This 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 or effects distrained, a copy of which is signed by himself shall be left either with the owner or person from whose possession the goods or effects were taken, or at the dwelling or place of business of the 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) public places in the Province 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. The place for the posting of the notice shall be at the office of the chief of the local government unit in which the property is distrained. (d) Release of Distrained Property upon Payment prior to Sale If, at any time, prior to the consummation of the sale, all proper charges are paid to the officer conducting the sale, the goods or effects so distrained shall be restored or returned 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 each property or effect. Within five (5) days after the sale, 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 twenty (120) days from the date of distraint; the same shall be considered as sold to the Province of Camarines Sur 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. Pursuant to the provisions of the Local Government Code of 1991 (RA 7160), the Committee on Appraisal shall be composed of the Provincial Treasurer as Chairman, with the Provincial Auditor and the Provincial Assessor as Members. (f) Disposition of Proceeds The proceeds of the sale shall be applied to satisfy the tax, together with the increments thereto incident to delinquency, and the expenses for the distraint and sale. Any residue 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 Provincial Treasurer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, are collected. SECTION 51. Levy on Real Property . After the expiration of the time required to pay the delinquent 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 the 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 the Register of Deeds of the Province who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and to the delinquent taxpayer or, if he be absent from the Philippines, 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 the 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. SECTION 52. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, any local treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority, shall automatically be dismissed from the service after due notice and hearing. SECTION 53. Advertisement and Sale . Within thirty (30) days after levy, the Provincial Treasurer shall proceed to publicly advertise for sale 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 Building, 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 province. 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 the taxpayer against whom the taxes, fees or charges are levied, 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 Building 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 Sanggunian, the Provincial Treasurer shall make and deliver to the purchaser a certificate of sale, showing the 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, interest, 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 ordinance duly approved, 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. SECTION 54. 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 local treasurer of the total amount of taxes, fees, charges and related surcharges, interests or penalties 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 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 deputy. 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, related surcharges, interest 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. SECTION 55. Final Deed to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the Provincial Treasurer shall execute a final 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 succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 56. Purchase of Property by the Local Government Units 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, charges, related surcharges, interests, penalties and costs, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Province to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register of Deeds concerned 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. 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, related surcharges, interests, 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. SECTION 57. Resale of Real Property Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the General Fund of the Province. SECTION 58. Collection of Delinquent Taxes, Fees, Charges and 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, Chapter 6, Book II (Local Taxation and Fiscal Matters) of RA 7160 (The Local Government Code of 1991). SECTION 59. Further Distraint or Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including expenses, is collected. ARTICLE IV Final Provisions SECTION 60. Administrative Authority of the Provincial Treasurer . The Provincial Treasurer shall formulate such forms and issue from time to time, such implementing rules and regulations, as may be needed for the proper, effective and efficient implementation of this Ordinance, subject to the approval of the Governor. The Provincial Treasurer or his deputies are hereby granted police authority for the effective and efficient implementation of this Ordinance. SECTION 61. 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 hereof. SECTION 62. Repealing Clause . All ordinances, rules and regulations, or parts thereof, inconsistent with or in conflict with the provisions of this Ordinance, shall be deemed repealed or amended accordingly. SECTION 63. Effectivity . This Ordinance shall take effect immediately upon approval. ENACTED. CERTIFIED BY: (SGD.) NIMFA B. CAS Provincial Secretary AUTHORED/SPONSORED BY: (SGD.) EMMANUEL H. NOBLE Board Member NOTED: (SGD.) ANGEL G. NAVAL Majority Floor Leader ATTESTED BY: (SGD.) AMADOR L. SIMANDO Board Member & Presiding Officer Designate APPROVED: (SGD.) MIGUEL LUIS R. VILLAFUERTE Governor Date: