2010 Provincial Revenue Code of Iloilo

June 8, 2010 Excerpt from the Minutes of the Regular Session of the 9th Sangguniang Panlalawigan ng Iloilo, Held in the Session Hall of the New Iloilo Provincial Capitol, Bonifacio Drive, Iloilo City on 08 June 2010. Present: Hon. Rolex T. Suplico Presiding Officer Hon. Oscar "Richard" S. Garin, Jr. Floor Leader Hon. Macario N. Napulan Member Hon. June S. Mondejar Member Hon. Arthur R. Defensor, Jr. Member Hon. Shalene Palmares-Hidalgo Member Hon. Jett C. Rojas Member Hon. Cecilia A. Colada Member (FSBM President) Hon. Guisseppe Karl D. Gumban Member (PPSK President) On Leave: Hon. Rodolfo V. Cabado Member Hon. Mariano M. Malones, Sr. Member Hon. George P. Demaisip Member Hon. Jesus C. Salcedo Member Hon. Jeneda C. Salcedo Member (Pres., Liga ng mga Brgy.) ILOILO PROVINCIAL ORDINANCE NO. 084-10 2010 PROVINCIAL REVENUE CODE OF ILOILO Author: Honorable Arthur R. Defensor, Jr. "Presented for consideration of the Body is Joint Committee Report No. 1, Series of 2010, as amended, of the Joint Committees on Ways and Means and Economic Affairs and Investment both chaired by Honorable Arthur R. Defensor, Jr., relative his letter dated 14 February 2008 on the proposed amendment and/or revision of the Provincial Revenue Code of Iloilo; WHEREAS, the Province of Iloilo exercises the powers expressly granted, those necessarily implied, as well as powers necessary, appropriate, or incidental for its efficient and effective governance, and those which are essential to the promotion of the general welfare; WHEREAS, the Province of Iloilo shall support, among other things, the preservation and enrichment of culture, promote health and safety, enhance the right of the people to a balanced ecology, encourage and support the development of appropriate and self-reliant scientific and technological capabilities, improve public morals, enhance economic prosperity and social justice, promote full employment among its residents, maintain peace and order, and preserve the comfort and convenience of its inhabitants; WHEREAS, the Province of Iloilo exercises the power to create its own sources of revenue and to levy taxes, fees and charges; WHEREAS, the Province of Iloilo shall generate resources and revenues for the development plans, program objectives and priorities of the province; WHEREAS, the Province of Iloilo shall grant franchises, approve the issuance of permits or licenses to promote the general welfare of its inhabitants; WHEREAS, the Province of Iloilo shall fix and impose reasonable fees and charges for all services rendered by the provincial government to private persons or entities; WHEREAS, the Province of Iloilo exercises the power to impose taxes, fees, or charges through the Sangguniang Panlalawigan, and by way of appropriate ordinance; WHEREAS, there being no opposition to the proposed 2010 Provincial Revenue Code of Iloilo, the Joint Committees on Ways and Means and Economic Affairs and Investments recommended its approval to the August Body; NOW, THEREFORE, on motion of Honorable Oscar "Richard" S. Garin, Jr., Floor Leader, under suspended rules, which was unanimously seconded; BE IT ORDAINED, as it is hereby ordained, by the Ninth (9th) Sangguniang Panlalawigan of Iloilo, in session assembled, that: CHAPTER I General Provisions ARTICLE I Title, Authority and Scope SECTION 1. Title. This ordinance shall be known as the "2010 Provincial Revenue Code of Iloilo". SECTION 2. Authority. This ordinance is enacted pursuant to the pertinent provisions of RA 7160, and its IRR. SECTION 3. Scope and Application. This Code shall govern the levy, assessment, and collection of taxes, fees, charges, and other impositions within the territorial jurisdiction of the Province. ARTICLE II Construction of Provisions SECTION 4. Words and Phrases not Herein Expressly Defined. Words and phrases used in this Code, not herein specifically defined, shall have the same definitions as found in RA 7160, and other governing laws. CAIHTE SECTION 5. Rules of Construction. In construing the provisions of this Code, the following rules of construction shall be observed, unless inconsistent with the manifest intent of the provisions: (a) General Rules. All words and phrases, except those expressly defined in this Code, shall be construed and understood according to the common approved usage of the language, but the technical words and phrases and such other words in this Code, which may have acquired a peculiar or appropriate meaning, shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number. Every word in this Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well, and every word importing the plural number shall extend, and be applied to one person or thing as well. (c) Reasonable Time. In all cases where any act is required to be done within a reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions hereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation, and the business day following, shall be considered the last day. (e) References. All references to chapters, articles or sections are to the Chapters, Articles or Sections in this Code, unless otherwise specified. (f) Conflicting provisions of chapters. If the provisions of different chapters or articles conflict with or contravene each other, the provisions of each book chapter, article shall prevail as to all specific matters and questions involved therein. (g) Conflicting provisions of sections. If the provisions of the different sections in the same chapter or article conflict with each other, the provisions of the section which is the last in point of sequence shall prevail. ARTICLE III Definition of Terms and Acronyms SECTION 6. Words and Phrases. When used in this Code: (a) "Ad Valorem Tax" is a levy on real property determined on the basis of proportion of the value of the property; (b) "Amusement" is a pleasurable diversion and entertainment; it is synonymous to recreation, relaxation or fun; (c) "Appraisal" is the act or process of determining the value of property as of a specific date for a specific purpose; (d) "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; (e) "Business" means commercial activity customarily engaged as means of livelihood and typically involving some independence of judgment and power of decision; (f) "Calling" means one's regular business, trade, profession, vocation or employment, which does not require the passing of an appropriate government board or bar examination, such as professional actors, and actresses, hostesses, masseurs, commercial stewards, stewardesses, and the like; (g) "Capital" signifies the actual estate, whether in money or property owned by a person or entity, it is a fund with which it transacts its business, which would be liable to its creditor, and which in case of insolvency passes to a receiver; (h) "Capital Investment" is the capital which the person puts in any undertaking, or which he contributes to the common stock of a corporation, partnership, association or any other juridical entity; (i) "Charges" refer to pecuniary liability, as rents or fees against persons or property; (j) "Code" means this ordinance, the 2010 Provincial Revenue Code of Iloilo; (k) "Contractor" includes person, natural or juridical, not subject to professional tax under this Code, whose activity consists, essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees; (l) "Corporation" includes joint-stock company, partnership, association, insurance company, or any juridical entity no matter how created; it includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) , but does not include general professional partnerships and a joint venture or consortium, formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement, under a service contract with the government; (m) "Cooperative" is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required, and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles; DETACa (n) "Dealer" means one whose business is to buy and sell merchandise, goods and chattels as a merchant; he stands immediately between the producer or manufacturer and the consumer, and depends for his profit not upon the labor he bestows upon commodities, but upon the skills and foresight with which he watches the market; (o) "Depreciated Value" is the value remaining after deducting depreciation from the acquisition cost; (p) "Economic Life" is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized; (q) "Extraction" refers to an act or process of taking, excavating and removing; (r) "Fair Market Value" means the price at which a property may be sold by a seller who is not compelled to sell, and bought buy a buyer who is not compelled to buy; (s) "Fee" means a charge fixed by law or ordinance for the regulation or inspection of a business or activity; it shall also include charges fixed by law or ordinance for the service of a public officer in the discharge of his official duties; (t) "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 and safety; (u) "Independent Certified Public Accountant" means an accountant who possesses the independence, as defined in the rules and regulations of the Board of Accountancy; (v) "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 a new or further purpose; (w) "Levy" means an imposition or collection of an assessment, tax, fee or charge; (x) "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 for production, the installations and appurtenant services, 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; (y) "Manufacturer" includes every person who, for the purpose of sale or distribution to others, and not for his own use or consumption, by physical or chemical process; (1) alters the exterior texture or form, or inner substance of any raw material, or manufactured or partially manufactured product, in such manner as to prepare it for a special use or uses to which it could not have been put in its original condition; (2) alters the quality of any such raw material, or manufactured or partially manufactured product, so as to reduce it to marketable shape, or prepare it for any use of industry; or (3) combines any raw material or manufactured or partially manufactured product with other materials, or products of such processes or manufacture, and can be put to a special use or uses to which such materials, or manufactured or partially manufactured product in its original condition could not have been put; (z) "Minerals" refers to all naturally occurring inorganic substance in solid, gas, liquid, or any intermediate state, not otherwise falling under the definition of quarry resources under this Code; (aa) "Ore" means naturally occurring substances or material, or an element that can be mined and/or processed for profit; (bb) "Ore Transport Permit" refers to the permit that may be granted to a contractor, accredited dealer, retailer, processor and other permit holders to transport ore/mineral/mineral products; (cc) "Operator" includes the owner, manager, administrator, or any other person who operates, or is responsible for the operation of business establishment or undertaking; (dd) "Ordinary Earth" means ordinary soil; (ee) "Permit or License" is a right or permission granted in accordance with law by a competent authority, to engage in some business or occupation, or to engage in some transaction; (ff) "Permit Area" refers to area subject of quarry or small-scale mining permit; (gg) "Permit Holder" means a holder of any quarry or small-scale mining permit issued under this Code; (hh) "Person" means natural or juridical being, susceptible of rights and obligations, or of being the subject of legal relations; (ii) "Province" means the Province of Iloilo and/or the provincial government thereof; (jj) "Qualified Person" means any citizen of the Republic of the Philippines having capacity to enter into contracts, or a corporation, partnership, association, cooperative or firm duly organized and existing under the laws of the Republic of the Philippines, authorized to do or engage in quarrying and/or small-scale mining, or engaged in the business that require the requisition, use or application of quarry resources; means any citizen of the Republic of the Philippines with capacity to contract, or a corporation, partnership, association, or cooperative organized or authorized for the purpose of engaging in quarrying or small-scale mining, with technical and financial capability to undertake mineral resources development, duly registered in accordance with law, and at least sixty percent (60%) of the capital of which is owned by citizens of the Republic of the Philippines; (kk) "Quarrying" means the process of extracting, removing and disposing quarry resources; (ll) "Quarry Permit" means a document granted to a qualified person for the extraction and utilization of quarry resources; (mm) "Quarry Resources" shall mean any common stone or other common mineral substances as the MGB Director may declare to be quarry resources such as, but not restricted to, marl, marble, granite, volcanic cinders, basalt, tuff and rock phosphate. Provided, that they contain no metal or metals or other valuable minerals in economically workable quantities; (nn) "Rental" means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing; aDSIHc (oo) "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; (pp) "Revenue" includes taxes, fees or charges that a state or political subdivision collects and receives into the treasury for public purposes; (qq) "Small-scale mining" refers to mining activities which rely heavily on manual labor, using simple implements and methods, and do not use explosive or heavy mining equipment; (rr) "Tax" means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property, subject to its jurisdiction for the precise purpose of supporting governmental needs. SECTION 7. Acronym. When used in this Code: (a) ACEL Association of Carriers and Equipment Lessors, Inc. (b) AO Administrative Order (c) BAC Bids and Awards Committee (d) BIR Bureau of Internal Revenue (e) BOI Board of Investments (f) DAO Department Administrative Order (g) DENR Department of Environment and Natural Resources (h) DepEd Department of Education (i) DOF Department of Finance (j) DOH Department of Health (k) DPWH Department of Public Works and Highways (l) ECC Environmental Compliance Certificate (m) EIA Environmental Impact Assessment (n) EIS Environmental Impact System (o) EMB Environmental Management Bureau (p) EPZA Export Processing Zone Authority (q) ERRO Equipment Rental Request/Order (r) FTAA Financial or Technical Assistance Agreement (s) HOMS Hospital Operations and Management Service (t) ICPA Independent Certified Public Accountant (u) IRR Implementing Rules and Regulations (v) ISC Iloilo Sports Complex (w) LDC Local Development Council (x) LGU Local Development Unit (y) MAO Mines Administrative Order (z) MC Memorandum Circular (aa) MGB Mines and Geosciences Bureau (bb) NGO Non-Government Organization (cc) MPSA Mineral Production Sharing Agreement (dd) NIRC National Internal Revenue Code (ee) OIC Officer in Charge (ff) PCPT Per Capita Poverty Threshold (gg) PD Presidential Decree (hh) PECO Panay Electric Company (ii) PEO Provincial Engineer's Office (jj) PENRO Provincial Environment and Natural Resources Office (kk) PHIC Philippine Health Insurance Corporation (ll) Php Philippine Peso (mm) PMRB Provincial Mining Regulatory Board (nn) PNP Philippine National Police (oo) PO Provincial Ordinance (pp) PRC Professional Regulation Commission (qq) RA Republic Act (rr) RPC Revised Penal Code (ss) RPT Real Property Tax (tt) RVQO Regional Veterinary Quarantine Office (uu) SEC Securities and Exchange Commission (vv) SEF Special Education Fund CHAPTER II Tax on Transfer of Real Property Ownership ARTICLE I Imposition of Tax SECTION 8. Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of not more than fifty five percent (55%) of one percent (1%) of the total consideration involved in the acquisition of the property, or of the fair market value, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlalawigan. Said tax shall also be imposed on the same transaction which may be undertaken by any government office or entity. SECTION 9. Exemptions. The sale, transfer or other disposition of real property, pursuant to RA 6657 shall be exempt from this tax. SECTION 10. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the Provincial Treasurer the tax herein imposed within sixty (60) days from the date of the execution of the deed, or from the date of the property owner's death. SECTION 11. Tax Clearance/Requirement. (a) The Registrar of Deeds of the Province, shall before registering any deed, require the presentation of evidence of payment of this tax and the up-to-date payment of real property tax. The Provincial Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one. The Provincial Treasurer shall also make the same requirement before issuing tax clearances and other treasury records. ETHIDa (b) The Register of Deeds of the Province, shall before releasing certificate of title, require the presentation of the new tax declaration issued by the Provincial Assessor in the name of the transferee. (c) Notaries public shall furnish the Provincial Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. CHAPTER III Tax on Business of Printing and Publication ARTICLE I Imposition of Tax SECTION 12. Imposition of Tax. There is hereby levied a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other similar nature, at rate not exceeding fifty-five percent (55%) of one percent (1%) of the gross annual receipts for the preceding calendar year. In the case of a 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 herein. SECTION 13. Exemptions. The receipts from the printing and/or publication of books, or other reading materials prescribed by the DepEd, as school texts or references shall be exempt from the tax herein imposed. CHAPTER IV Franchise Tax ARTICLE I Imposition of Tax SECTION 14. Imposition of Tax. Notwithstanding any exemption granted by any law or other special laws, there is hereby levied a tax on any business enjoying a franchise at a rate of fifty-five percent (55%) of one percent (1%) of the gross annual receipts for the preceding calendar year, based on the incoming receipt, or realized, within the Province. In the case of a 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 herein. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located within the Province, the paid-up capital stated in the articles of incorporation in case of corporations, or in any similar document in case of other types of business organizations, shall be considered as capital investment. (b) In the case of a branch or sales office located within the Province, which commences business operations during the same year as the principal office, but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 15. Exemptions. The term businesses enjoying franchise shall not include holders of certificates of public convenience for the operation of public vehicles, for the reason that such certificates are not considered as franchises. SECTION 16. Time of Payment. The tax imposed in this chapter shall be due and payable in quarterly installments to the Provincial Treasurer, within the first twenty (20) days following each quarter. In the case of a newly started business, the tax shall be paid before the business starts to operate. SECTION 17. Surcharges and Interest on Unpaid Tax. Failure to pay the franchise within the time required shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of tax due, plus an interest, upon the unpaid amount at the rate of two percent (2%) per month of delinquency, but in no case shall the total interest or portion thereof exceed thirty-six (36) months. CHAPTER V Tax on Quarry Resources ARTICLE I Imposition of Tax SECTION 18. Imposition of Tax . There is hereby imposed a tax on quarry resources, extracted from public and private lands, or from the bed of seas, lakes, rivers, streams, creeks and other public waters, within the territorial jurisdiction of the Province, at the following rates: Quarry Resources Rate per Cubic Meter (cu.m.) a. Sand and Gravel 20.00 b. Ordinary Earth 15.00 c. Guano 5.00 d. Gemstone 15.00 e. Limestone 17.00 f. Marble 500.00 g. Other Quarry Resources 20.00 The tax herein levied on quarry resources shall be subject to periodic review by the Sangguniang Panlalawigan. For purposes of the imposition of the above tax rates, the Provincial Treasurer shall determine the fair market value in the locality of the above quarry resources. SECTION 19. Manner of Payment. The tax imposed under Section 18 shall be paid in advance to the Provincial Treasurer or his duly authorized deputies. Provided, that the Provincial Treasurer may allow payment of taxes in two (2) installments, within six (6) months from the date the permit was granted. SECTION 20. Surcharge for Late Payment. Failure to pay the tax imposed under section 18, shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of tax due, such surcharge shall be paid at the same time, and in the same manner as the tax due. SECTION 21. Distribution of Proceeds. The proceeds of the tax imposed under section 18 shall be distributed as follows: cSEDTC a. Province Thirty Percent (30%) b. Municipality Thirty Percent (30%) c. Barangay Forty Percent (40%) Provided that, two percent (2%) from the share of the Province shall be allocated as cash incentive for the barangay monitoring teams. The amount shall be retained by the PENRO, and released only upon favorable recommendation of the PENRO, after the barangay monitoring teams shall have submitted their monthly reports. Provided further, that the PENRO shall be responsible in the computation of said cash incentives on the basis of the barangay monitoring teams' reports submitted. ARTICLE II Quarry Permit SECTION 22. Quarry Permit. No person shall be allowed to extract quarry resources from private and public lands, beds of seas, lakes, rivers, streams, creeks and other public waters within the jurisdiction of the Province, without a permit issued under this Code. SECTION 23. Application for Permit. Any qualified person may apply to the PMRB for a permit for the extraction of quarry resources from private and public lands, beds of seas, lakes, rivers, streams, creeks and other public waters within the jurisdiction of the Province, specifically as follows: (a) commercial permit for the extraction of sand and gravel, and/or other unconsolidated materials, which are used in their natural state, without undergoing processing, from an area of not more than five hectares (5 has.), for a term of one (1) year from date of issuance, renewable for like period, and in such quantities as may be specified in the permit; (b) industrial permit for the extraction of sand and gravel, and/or other unconsolidated materials, that necessitate the use of mechanical processing covering an area of not more than five hectares (5 has.), at any one time, for a term of five (5) years from date of issuance, renewable for like periods, but not to exceed a total term of twenty-five (25) years; (c) exclusive permit for the extraction of sand and gravel, and/or other unconsolidated materials, from public land, for exclusive use, covering an area of not more than one hectare (1 ha.), for a non-renewable period not exceeding sixty (60) calendar days, and a maximum volume of fifty cubic meters (50 cu./ms.), provided, that there will be no commercial disposition thereof; (d) gratuitous permit for the extraction of sand and gravel, and/or other quarry resources, by any government entity or instrumentality needed in the construction of infrastructure for public use, or other purposes, over an area of not more than two hectares (2 has.), and for a period coterminous with said construction; (e) private gratuitous permit for the extraction of sand and gravel, and/or other quarry resources, by any owner of land, from his own land, for his personal use, and for a non-renewable period of sixty (60) calendar days; (f) permit for the extraction of guano and/or other organic fertilizer materials , by any person in the municipality where he has established domicile, for specific caves and/or confined sites, with locations verified in accordance with applicable rules and regulations, for a period of one (1) year, or upon the extraction of the quantity as specified in the permit. Provided, that only one (1) guano permit shall cover the same cave or area, and provided further, that the maximum area that a person may hold at any one time, shall not be more than five hectares (5 has.); and (g) gemstone gathering permit for gathering of loose stones useful as gemstones, for a period not exceeding one (1) year from issuance, and renewable for like period. For other quarry permits not specifically provided for above, the maximum area which a person may hold at any one time shall be five hectares (5 has.), and for a period of (5) years, renewable for like periods, but not to exceed a total term of twenty-five (25) years. The applicant or permit holder may be represented by another person, provided that the authority to represent is contained in a public instrument. SECTION 24. Issuance of Permit. Every quarry permit shall be issued by the Provincial Governor, subject to this Ordinance, and other ordinances of the Sangguniang Panlalawigan. Provided that, no permit shall issue without a resolution of conformity from the affected barangay, and the favorable endorsement of the Municipal Mayor of the Municipality where the area covered by the quarry permit application is located. SECTION 25. Permit Requirements . In addition to the payment of the administrative fees, a quarry permit applicant shall submit the following requirements, in so far as they are applicable to the kind of permit applied for: (a) Survey plan of the proposed permit area, duly prepared, signed and sealed by a deputized geodetic engineer; (b) Work program duly prepared, signed and sealed by a licensed mining engineer or geologist; (c) For juridical persons, articles of incorporation/partnership/association, by-laws and certificate of registration, duly certified by the SEC, or concerned authorized government agency; (d) Proof of technical competence including, among others, curricula vitae, list of equipment, and track record in mining or quarry operations; (e) Proof of financial capability to undertake the quarry operation, such as the following: (1) For individuals statement of assets and liabilities, duly sworn in accordance with existing laws, income tax return for the preceding three (3) years and proof of credit; and (2) For juridical persons latest audited financial statement, and where applicable, annual report for the preceding year, proof of credit, bank guarantees and/or negotiable instruments. (f) Initial environmental examination; (g) Area verification/inspection by the PENRO; (h) Area clearance from the concerned government agency/local government units, that may be affected by the permit application, or written permission from the landowner and/or surface owner of the area applied for; (i) Certificate of payment of contingent liability rehabilitation fund; (j) Certificate of environmental management record and community relations record; (k) ECC; (l) A resolution from the Barangay where the area covered by the quarry permit application is located, showing conformity to the approval of the application; SDAaTC (m) Endorsement from the Municipal Mayor of the Municipality where the area covered by the quarry permit application is located; and (n) Such other requirements as the concerned government agency may require. The affected Barangay, mentioned under (l), shall within ten (10) days from receipt of any quarry permit application, act upon and dispose of the same, otherwise, it shall be deemed to have given its conformity, and the Provincial Governor may proceed to approve the application and issue the permit. In case the affected Barangay declines to give conformity to a quarry permit application, it shall issue a resolution stating the reasons. Any such resolution whether for denial or conformity shall be submitted to the PMRB, within two (2) days from issuance. The Municipal Mayor, mentioned under (m), shall within five (5) days from receipt of a quarry permit application, act upon and dispose of the same, otherwise, he shall be deemed to have given his conformity, and the Provincial Governor may proceed to approve the application and issue the permit. Any disposition of a quarry permit application by the Municipal Mayor, whether an endorsement or disapproval shall be in writing, and shall be submitted within two (2) days from issuance to the PMRB. Notwithstanding any resolution of non-conformity by the affected Barangay, or any disapproval by the Municipal Mayor, the Provincial Governor may nonetheless issue the quarry permit, on grounds of public interest and general welfare of the Province, contemplated under section 16 of RA 7160. SECTION 26. Requirements for Renewal. In the application for renewal of quarry permit, the following additional requirements shall be submitted: (a) Compliance report of multi-partite monitoring team; (b) Certificate of compliance to reportorial obligations; and (c) Proof of payment of excise tax, where applicable. SECTION 27. Additional Requirement for Gratuitous Permit. In the application for gratuitous permit, the applicant shall submit a certification that the infrastructure project has minimal or no funding from the implementing government entity or instrumentality. SECTION 28. Additional Requirement for Private Gratuitous Permit. In the application for private gratuitous permit, the applicant shall submit the following: (a) Land title and tax declaration covering the permit area; (b) Certificate of non-coverage from the concerned government agency; (c) Project proposal; and (d) Bill of materials. SECTION 29. Additional Requirements for Exclusive Permit. In the application for exclusive permit, the applicant shall submit the following: (a) Certificate of non-coverage from the concerned government agency; (b) Project proposal; and (c) Bill of materials. SECTION 30. Additional Requirements for Guano Permit. In the application for guano permit, the applicant shall submit the following additional requirements: (a) Proof that the applicant has established domicile in the area covered by the application; and (b) Declaration of the approximate quantity of guano available in the permit area. SECTION 31. Additional Requirement for Gemstone Gathering Permit. In the application for gemstone gathering permit, the applicant shall submit a declaration of the approximate quantity of gemstone available in the permit area. SECTION 32. General Terms and Conditions of a Quarry Permit. The following are the terms and conditions of a quarry permit: (a) No extraction, removal and/or disposition of quarry resources shall be allowed within a distance of one (1) kilometer, upstream or downstream, from the boundaries of reservoirs established for public water supply, archeological and historical sites, or of any public or private works or structures, unless the prior clearance of the concerned government agency or owner is obtained. No extraction, removal and/or disposition of quarry resources shall be allowed in offshore areas within a distance of five hundred (500) meters from the coast, and two hundred (200) meters from the mean low tide level along the beach; (b) The extraction, removal and/or disposition of quarry resources shall be confined within the area specified in the permit, the boundaries of which, are established on the ground with the prominent marks; (c) The permit holder shall be responsible and liable to private and/or public property for damage occasioned by his operations; (d) The permit holder shall manage his operation in a technically and environmentally responsible manner to achieve a safe, non-polluting and self-sustaining post disturbance landform; (e) The permit holder shall not discriminate on the basis of gender, and shall respect the rights of women workers to participate in policy and decision-making processes; (f) The permit holder shall not interfere with the rights of other permit holders, operators, and/or contractors; (g) The permit holder shall recognize and respect the rights, customs and traditions of local communities, particularly, indigenous cultural communities; and (h) The permit holder shall immediately stop extracting the moment man-made articles or artifacts are found. It shall notify the director of the National Museum of such findings, in which case, the extraction shall be under the supervision of the National Museum, until said artifacts are recovered. SECTION 33. Additional Terms and Conditions of a Commercial, Industrial, Ordinary Earth, and Private Gratuitous Permit. The following are additional terms and conditions for commercial, industrial, ordinary earth, and private gratuitous permit: (a) The permit shall be for the exclusive use and benefit of the permit holder, and shall not be transferred or assigned without prior written approval of the Provincial Governor; acEHCD (b) Unless renewed or amended, the permit shall ipso facto terminate after the whole quantity assigned and kind of quarry resources specified therein have been extracted; (c) The permit holder shall file monthly with the PMRB a sworn statement of the quantity of quarry resources extracted, removed and/or disposed, and the amounts of fees paid, under the permit. At the end of the term, the permit holder shall submit to the PMRB a final report, with the detailed list of activities and the corresponding expenditures; (d) The permit holder shall furnish the government with books of account and records of operation, and such books and records shall be open for inspection by the government; (e) The permit/permit area may be inspected and examined at any time by the concerned government agency and/or office; (f) The permit holder shall not acquire any title over the permit area, by virtue of the permit, without prejudice to any acquisition of the land/surface rights, through any mode of acquisition provided by law. (g) The permit holder shall pay fees, taxes and other obligations in accordance with the existing laws and regulations; (h) The permit holder shall comply with obligations under the ECC; and (i) The term of the permit shall be for a period as specified therein. Provided, that no renewal of permit shall be allowed, unless the permit holder has complied with the terms and conditions thereof, and shall not have been found guilty of violation of any provision of applicable laws and regulations. SECTION 34. Additional Terms and Conditions for Gratuitous Permit. The following are additional terms and conditions for gratuitous permit: (a) The period of the permit shall be coterminous with the term of the construction of the infrastructure, but not to exceed three (3) years; (b) The concerned government office shall, whenever practicable, use and utilize its own vehicles and equipment in extraction, removal and/or disposition of quarry resources. Provided, that the permit holder may enter into a contract with a private person/entity for the purpose of disposition of such quarry resources; (c) The quarry resources to be removed shall be strictly for infrastructure project, and in no case, shall the same be disposed commercially; (d) Unless amended, the permit shall ipso facto terminate after the whole quantity and kind of quarry resources specified therein have been extracted; (e) The permit holder shall file monthly with the concerned government office, a sworn statement of the quantity of quarry resources extracted, the amount of fees paid. At the end of the term, the permit holder shall submit to the concerned government office, a final report with the detailed list of activities and corresponding expenditures; (f) The permit/permit area may be inspected at anytime by the concerned government office; and (g) The permit holder shall comply with obligations under the ECC. SECTION 35. Additional Terms and Conditions for Guano Permit. The following are additional terms and conditions for guano permit: (a) The permit shall be for the exclusive use and benefit of the permit holder, and shall not be transferred or assigned without prior written approval of the Provincial Governor; (b) No explosives shall be used in the extraction of guano; (c) The permit holder shall file monthly with the concerned government office, a sworn statement of the quantity of guano extracted, and the amount of fees paid. At the end of the term, the permit holder shall submit to the PMRB a final report, with the detailed list of activities and the corresponding expenditures; (d) The permit/permit area may be examined at any time by the concerned government office; (e) The permit holder shall not acquire any title over the permit area, virtue of the permit, without prejudice to the acquisition of the land/surface rights through any mode of acquisition provided by law; (f) The permit holder shall pay fees, taxes and other obligation in accordance with existing laws and regulations; (g) The permit holder shall comply with the obligations under the ECC; (h) The term of the permit shall be of one (1) year from the issuance thereof, or upon the extraction of the quantity of quarry resource specified therein; and (i) The permit holder shall comply with applicable laws and regulations. SECTION 36. Additional Terms and Conditions for Gemstone Permit. The following are additional terms and conditions for gemstone permit: (a) The permit shall be for the exclusive use and benefit of the permit holder, and shall not be transferred or assigned without prior written approval by the Provincial Governor; (b) Gemstone gathering shall be allowed in rivers and other locations, except in areas which are expressly prohibited by law; (c) The removal/gathering of gemstone shall be conducted manually without the aid of any tools or merchandized equipment; (d) No explosives shall be used in the removal of gemstone; (e) Unless otherwise renewed or amended, the permit shall ipso facto terminate after the whole quantity of gemstone specified therein have been removed/gathered; (f) The permit holder shall file monthly with the PMRB a sworn statement of the quantity of gemstone removed/gathered under the permit, the amount of fees paid, the quantity of gemstone sold/disposed of during the period covered by the report, their selling prices, the names and addresses of the persons to whom the same were sold, and the quantity of materials left in the stock. At the end of the term, the permit holder shall submit to the PMRB a final report with the detailed list of activities and the corresponding expenditures; (g) The permit/permit area may be inspected and examined at all times by the Provincial Governor; SDHTEC (h) The permit holder shall not acquire any title over the permit area, by virtue of the permit, without prejudice to any acquisition of the land/surface rights, through any mode of acquisition provided by law; and (i) The permit holder shall pay fees, taxes and other obligation in accordance with existing laws, rules and regulations. SECTION 37. Application Involving the Same Areas. In case of applications involving the same areas, the application first registered, accompanied by standard requirements, shall be preferred. SECTION 38. Assignment and Transfer. An application or permit may be assigned or transferred by the applicant or by the permit holder, to any qualified person by public instrument duly filed and registered with the PENRO. The transfer or assignment shall not be effective unless approved by the Provincial Governor. SECTION 39. Suspension and Revocation of Permit. Without prejudice to other pertinent provisions hereof, any permit may be suspended or revoked by the Provincial Governor or any of the following grounds: (a) Failure to comply with the terms and conditions of the permit and ECC; (b) Violation of any provision of this Chapter; (c) Material misrepresentation in the application for a permit, and/or presentation/submission of false or falsified documents required in the application or permit; (d) If the quantity of quarry resource specified in the permit has been exhausted before the expiry date thereof; (e) Failure to rehabilitate the quarry area as required under section 64; (f) Failure to pay the balance of the extraction fees, within six (6) months from the date of the issuance of the permit; and (g) When national interest and public welfare so require, or for environmental protection or ecological reasons. Upon cancellation of the permit, the area covered shall automatically revert to its original status. Suspension or revocation of permit shall not release the permit holder from the obligations due under the permit. SECTION 40. Withdrawal from Permit. The permit holder may, by giving due notice at anytime during the term of the permit, apply with the PMRB for the withdrawal of the permit due to causes, which in the opinion of the permit holder, make quarry operation no longer feasible. Provided, that a permit holder may only be allowed to withdraw if all obligations due under the permit at the time of the withdrawal have been met. The PMRB shall consider the notice and issue its decision within a period of thirty (30) calendar days. SECTION 41. Renewal of Permit. Within Sixty (60) calendar days before the expiration of the permit, the permit holder may submit to the PENRO, an application to renew the permit accompanied with two (2) sets of the following requirements: (a) Letter of intent to renew; (b) Justification for the renewal; (c) Comprehensive and validated technical report on the outcome of the operations, including their environmental effects, by a licensed mining engineer or geologist; (d) Audited report of expenditures incurred during the operations period; (e) Work program duly prepared, signed and scaled by a licensed mining engineer or geologist; (f) Environmental protection and enhancement program; (g) Certificate of environmental management and community relations record; and (h) Other supporting documents as the PMRB may require for the applicant to submit. SECTION 42. Amendment of Volume. Notwithstanding the provisions of this Ordinance on expiration of the permit, if the capacity of the area subject of the permit has been determined by the PENRO to be in excess of the quantity specified in the permit, the permit holder may apply with the PMRB for an amendment of the permit so as to increase the volume, which in no case, shall exceed the volume allowed in the ECC. Provided, however, that corresponding taxes imposed in this Ordinance shall be paid on the additional quantity. SECTION 43. Special Permit to Transport and Dispose. In the case of expiration of permit, the Provincial Governor may issue a special permit for the transportation and/or disposal of any remaining quantity of quarry resource, which have been extracted prior to such expiration, but not transported and/or disposed of. Provided, that the quantity to be transported and/or disposed shall not exceed that stipulated in the ECC. The period for disposal of the quarry resource covered by the special permit is thirty (30) days from issuance of the same. SECTION 44. Posting of Permit. Upon verification of the area covered by the application, the PMRB shall issue the notice of application for permit for posting. The notice must contain, among others, the nature of the permit, name and complete address of the applicant, survey plan of the proposed permit area, and index map relative to major environmental features and projects, and the nearest municipalities. The notice shall be in a language generally understood in the locality where it will be posted. The PMRB shall cause the posting for two (2) consecutive weeks of the notice on the bulletin board of the Province, and the affected Barangay/s and Municipality/s. The posting of the application shall be within fifteen (15) working days from receipt of the notice. Within thirty (30) calendar days from the last date of posting, the PMRB shall issue a certification that the posting has been complied with. SECTION 45. Area Clearance and Field Verification. With fifteen (15) working days from receipt of the permit application, the PENRO shall conduct area and field verification, and submit a verification report to the MGB for the issuance of the area clearance. ARTICLE III Administrative Fees SECTION 46. Permit Fees . The following permit fees are hereby imposed: Permit Fee Rate (Php) 1. Commercial 1,000.00 2. Industrial 1,500.00 3. Exclusive 1,000.00 4. Gratuitous 1,000.00 5. Private Gratuitous 1,000.00 6. Guano 1,000.00 7. Gemstone 2,500.00 8. Ordinary Earth 2,500.00 9. Special Permit Fee 1,000.00 10. Other Quarry Permits 2,500.00 SECTION 47. Application Fee. The following application fees are hereby imposed: Application Fee Rate (Php) 1. Commercial Permit Application 200.00 2. Industrial Permit Application 300.00 3. Exclusive Permit Application 200.00 4. Gratuitous Permit Application 200.00 5. Private Gratuitous Permit Application 200.00 6. Guano Permit Application 500.00 7. Gemstone Gathering Permit Application 500.00 8. Ordinary Earth Application Permit 300.00 9. Other Earth Application Permit 300.00 SECTION 48. Area Field Verification Fee. The following area field verification fees are hereby imposed: Area Field Verification Fee Rate (Php) 1. Commercial Permit Application 500.00 2. Industrial Permit Application 1,000.00 3. Exclusive Permit Application 500.00 4. Gratuitous Permit Application 500.00 5. Private Gratuitous Permit Application 500.00 6. Guano Permit Application 500.00 7. Gemstone Gathering Permit Application 500.00 8. Ordinary Earth Permit Application 5,000.00 9. Other Quarry Permit Application 5,000.00 SECTION 49. Filing and Processing Fee. The following filing and processing fees are hereby imposed: AScHCD Filing and Processing Fee Rate (Php) 1. Guano Permit Application Filing Fee 300.00 2. Guano Permit Processing Fee 500.00 3. Gemstone Permit Application Filing Fee 300.00 4. Gemstone Permit Application Processing Fee 500.00 SECTION 50. Monitoring Fee. The following monitoring fees are hereby imposed: Monitoring Fee Rate (Php) 1. Commercial Permit Application 700.00 2. Industrial Permit Application 1,500.00 3. Exclusive Permit Application 1,500.00 4. Gratuitous Permit Application 300.00 5. Private Gratuitous Permit Application 300.00 6. Guano Permit Application 1,000.00 7. Gemstone Permit Application 700.00 8. Ordinary Earth Permit Application 1,500.00 9. Other Quarry Permit Application 1,500.00 SECTION 51. Other Administrative Fees . The following administrative fees are hereby imposed: Other Administrative Fees Rate (Php) 1. Deed of Assignment 250.00 2. Special Power of Attorney 250.00 3. Oath Fee 50.00 4. Amendment Fee 1,000.00 5. Ore Transportation Permit Fee 500.00 6. River Profiling (Trust Fund Account) 1,000.00 7. Section 4, Presidential Decree 150.00 No. 1856 8. Inspection Fee on Ore Transportation 500.00 Permit ARTICLE IV Provincial Mining Regulatory Board SECTION 52. Composition. There shall be a Provincial Mining Regulatory Board composed of the following: (a) The Regional Director of the MGB or his authorized representative, as chairman; (b) The Provincial Governor, or his duly authorized representative, as vice-chairman; (c) Small-scale mining representative; (d) Large-scale mining representative; (e) Quarry permit holders representative; and (f) Representative of environmental non-government organization duly accredited by the concerned government agency. SECTION 53. Appointment and Tenure. Except for the chairman, the members of the PMRB shall be appointed by the Secretary of the DENR from the nominees submitted by the Provincial Governor. The members shall serve for a term of three (3) years, and may be re-appointed upon the recommendation of the Provincial Governor. No member shall, however, serve for a total term in excess of six (6) years. Provided, however, that those members who serve the unexpired term of another, who fails to finish the same, shall be considered to be serving a full term. The members may be replaced by the Secretary of the DENR, with the concurrence of the Provincial Governor. SECTION 54. Functions of the Provincial Mining Regulatory Board. The PMRB shall have the following functions: (a) Accept, process and evaluate applications for quarry and small-scale mining permits; (b) Recommend fees and other charges for quarry and small-scale mining permits; (c) Declare and segregate existing gold-rush areas for small-scale mining; (d) Reserve future gold and other mining areas for small-scale mining; (e) Award small-scale mining contracts; (f) Formulate and implement rules and regulations related to small-scale mining; (g) Settle disputes over conflicting small-scale mining claims; and (h) Perform such other functions as may be necessary to achieve its goal. SECTION 55. Provincial Mining Regulatory Board Secretariat. The PENRO shall serve as the secretariat of the PMRB. The secretariat shall accept and process quarry and small-scale mining permit applications. The secretariat shall assist the members of the PMRB during deliberation for quarry and small-scale mining permit applications. SECTION 56. Honoraria of the Members of the Provincial Mining Regulatory Board. The members and the secretariat of the PMRB shall receive honorarium in the amount of one thousand pesos (Php1,000.00) each, for attendance in one meeting. The support staff of the secretariat shall receive honorarium in the amount of two hundred pesos (Php200.00) each, for attendance in one meeting. The honoraria shall be disbursed from the administrative fees paid by the quarry or small-scale mining permit applicant/permit holder. ARTICLE V Quarry Operations SECTION 57. Records of Operation. The permit holder shall keep a book of accounts, wherein there shall be entered every day, the quantity of quarry resources extracted, the quantity disposed of or sold, during the day, their selling prices, the name and addresses of the persons or parties to whom the same were sold or disposed of. In case the permit holder maintains a stockpile yard for the extracted quarry resources, a separate book of accounts shall be kept to record the volume stockpiled, disposed and/or sold from such stockpile. AcICHD All records required to be kept in the preceding paragraph shall be open at all times for the inspection of the Provincial Governor or his deputies. The refusal of the permit holder to allow inspection without justifiable reason shall be sufficient ground for the cancellation of the permit. SECTION 58. Periodic Inspection. All operations conducted under a permit shall be subject to periodic inspection of the Provincial Governor or his deputies for the purpose of ensuring: (a) That the operation is confined within the permit area; (b) That the quarry resources removed are in accordance with the terms and conditions of the permit; (c) That the aesthetic and ecological value of the permit area is not damaged; (d) That the operation does not threaten the ground stability of any public or private structure; and (e) That peace and order is maintained in the area. SECTION 59. Monthly Report on Production, Sales, Employment and Inventory of Quarry Resources for Industrial and Commercial Permit. An industrial and commercial permit holder or their operators shall submit to the Provincial Governor, copy furnished other concerned government agencies, a sworn monthly report on production, sales, employment and inventory of quarry resources, within fifteen (15) working days after the end of each calendar quarter. SECTION 60. Quarterly Report on Production, Sales, Employment and Inventory of Quarry Resources . A permit holder or its operator shall submit to the Provincial Governor, copy furnished other concerned government agencies, a sworn quarterly report on production, sales, employment and inventory of quarry resources, within fifteen (15) working days after the end of each calendar quarter. SECTION 61. Integrated Annual Report. A permit holder or its operator shall submit to the Provincial Governor, copy furnished other concerned government agencies, a sworn integrated annual report, within two (2) months after the end of each calendar month. SECTION 62. Other Reports . A permit holder, is required to submit the reports under sections 59, 60 and 61, in so far as they are applicable, even when there is no production for a given period. The report, however, shall indicate the causes or reasons why there was no production for the period. SECTION 63. Delivery Receipts . The permit holders shall at all times issue to driver of vehicle engaged in hauling from the permit area, delivery receipts for the purpose of inspection by the deputies of the Provincial Governor. The original of the receipts shall be issued to, and carried by, the said drivers while in transit, and shall be shown upon demand. The duplicate copy shall be attached to the monthly report required by section 59 hereof, and made available at all times for inspection by proper authorities. The failure of the vehicle drivers to present the delivery receipts upon demand shall subject them to the penalty imposed in section 69, and shall be a cause for the impounding of the materials and vehicles which shall be released only upon the order of the Provincial Governor, or in proper cases, the court. SECTION 64. Rehabilitation of Permit Areas . A Permit holder shall rehabilitate the permit area in accordance with his annual environmental protection program and enhancement program, pursuant to the ECC. To guarantee the faithful compliance herewith, upon application for permit, a surety bond in the amount of twenty thousand pesos (Php20,000.00) per hectare, or a fraction thereof, shall be lodged with a government depository bank. ARTICLE VI Enforcement, Penalties and Fines SECTION 65. Deputies of the Provincial Governor. The PENRO, Provincial Treasurer, Legal Officer, Municipal Mayors, elements of the Philippine National Police and Punong Barangays shall be the deputies of the Provincial Governor, in the implementation and enforcement of the provisions of this Chapter. SECTION 66. Prohibited Acts and Omissions . No person shall: (a) Extract quarry resources covered by this Ordinance, without first securing a permit; (b) Misrepresent a material matter in the application for a permit, and/or present/submit false or falsified documents; (c) Knowingly apply for a permit over an area already covered by an existing permit; (d) Transfer, assign or convey a permit to another, without prior authority of the Provincial Governor; (e) Extract quarry resources in excess of the quantity allowed under the permit; (f) Extract quarry resources from an area, other than that covered by the permit; (g) Participate in quarry operations, as contractor, extractor, operator and/or hauler without a contract; (h) Knowingly, transferring, assigning or conveying a false permit; (i) Fail or refuse to erect a vertical marker in the premises of an area covered by a foreshore permit, or ground markers in the case of other quarry permits; (j) Remove or destroy, without authority or permission of the Provincial Governor, the aforementioned vertical or ground markers; (k) Fail, or refusal to place or erect, sign board in the premises of the area covered by the permit; (l) Fail or refuse to keep or open for inspection by proper authorities, book of accounts; (m) Falsify book of accounts or entries therein; (n) Fail or refuse to submit reports under sections 59 to 61; (o) Fail or refuse to issue to drivers, haulers and extractors, delivery receipts; (p) Falsify or use falsified delivery receipts; (q) Fail or refuse to present on inspection or demand, delivery receipts while extracting, hauling or transporting quarry resources; (r) Issue and/or present a tampered or open dated delivery receipt; (s) Selling or conveying, for a price or consideration, quarry resources extracted under a gratuitous permit; TAIaHE (t) Extract quarry resources from beaches; (u) Obstruct, hinder or prevent, through force and/or intimidation, the Provincial Governor or his deputy/representative, from the performance of their functions and duties under this Ordinance; and (v) Obstruct, prevent or hinder, by force and/or intimidation, any permit holder from extracting, hauling, transporting, and otherwise using and disposing of quarry materials, under a duly issued permit. SECTION 67. Prosecution. In case of violation of the provisions of this chapter, the Provincial Governor or his deputies shall cause the investigation and prosecution of the administrative case before the PMRB, and/or criminal case before the proper court. The Provincial Legal Officer shall cause the filing and prosecution of the appropriate action before the court. SECTION 68. Administrative Fine. In case of violation of the provisions of section 66, without the necessity of, and prejudice to, any criminal case, the Provincial Governor may impose an administrative fine, on the basis of the following: Offense Fine (Php) a. First (1st) offense 1,000.00 b. Second (2nd) offense 3,000.00 c. Third (3rd) offense and subsequent violations 5,000.00 SECTION 69. Penalty . In case of violation of section 66, the penalty, if applicable, is suspension or revocation of the permit, and/or imprisonment not exceeding one (1) year, and/or a fine not exceeding five thousand pesos (Php5,000.00). If the violation involves quarry resources, the same shall be forfeited in favor of the Province, Municipality and Barangay from where the quarry resources were extracted, and if the same were disposed of at public auction for consideration, the proceeds shall be shared in the following manner: 1. Thirty percent (30%) to the PNP station which affected the apprehension of the offender; 2. Thirty percent (30%) to the Province; 3. Twenty percent (20%) to the Municipality of origin of the quarry resources; and 4. Twenty percent (20%) to the Barangay of origin of the quarry resources. The same manner of sharing shall apply in case of fine. SECTION 70. Surcharges and Penalties for Volume Extracted in Excess of that Stipulated in the Permit. In case of extraction of volume in excess of that stipulated in the permit, and without the necessity of a formal charge for violation of Section 66, the Provincial Governor may impose a fine not exceeding five thousand pesos (Php5,000.00), based on the following: Offense Fine (Php) a. First (1st) offense 1,000.00 b. Second (2nd) offense 3,000.00 c. Third (3rd) offense and 5,000.00 subsequent violations The violator is given the period of five (5) days from the date of imposition to pay fine. Failure to pay the fine within the period prescribed shall cause the filing of the criminal complaint against the violator. SECTION 71. Custody of the Seized Quarry Resources and Quarry Operation Equipment . In case of apprehension for violation of section 66, the quarry resources and/or quarry operation equipment seized shall be placed under the custody of the Philippine National Police. SECTION 72. Liability of Owners of Hauling and Transporting Vehicles . Owners/operators of hauling and transporting vehicles used for illegally extracted or transported quarry resources shall be solidarily liable with the drivers. SECTION 73. Late Submission and Failure to Submit Report . In case of late submission of report required under sections 59 to 61, including copies furnished to the concerned government agencies, the following fine is hereby imposed: Violation Basic Daily Fine (Php) Fine (Php) a. First (1st) violation 1,000.00 10.00 b. Second (2nd) violation 3,000.00 20.00 c. Third (3rd) violation and 5,000.00 30.00 subsequent violations In case of failure to submit the required reports under sections 59 to 61, one (1) month after the expiration of the prescribed period, the following fine is hereby imposed: Violation Basic Daily Fine (Php) Fine (Php) a. First (1st) Violation 2,000.00 20.00 b. Second (2nd) Violation 3,000.00 30.00 c. Third (3rd) Violation and 5,000.00 50.00 Subsequent Violations Provided that, in case of failure to submit, the permit holder shall no longer be required to pay fine that has accumulated in the interim on account of late submission. SECTION 74. Municipal Monitoring Committee . The Municipal Mayor shall form a municipal monitoring committee composed of elements/members/representatives of the Philippine National Police, Sangguniang Bayan, Municipal Engineering Office and non-government organizations and people's organizations, to be chaired by the chairman of the committee on environment of the Sangguniang Bayan. The municipal monitoring committee shall be responsible for the organization of barangay monitoring teams. SECTION 75. Barangay Monitoring Team. The Punong Barangay, with the assistance of the municipal monitoring committee, shall form a barangay monitoring team, which shall be composed of at least two (2) members of the barangay council, representatives of non-government organizations, and assisted by elements of the civilian volunteer organization. The barangay monitoring team shall perform the following functions: (a) Establish check points at the ingress and egress of the quarry permit area, or at a strategic point, as determined by the barangay monitoring committee; (b) Inspect all hauling or transporting vehicles, and check permit related and required documents and apprehend violators; cDHAES (c) Keep a logbook/ledger for the plate number and load capacity of hauling/transporting vehicles, delivery receipt control numbers, date and time of hauling and name of inspector; and (d) Submit a monthly monitoring report to the PENRO, copy furnished the municipal monitoring committee. ARTICLE VII Adverse Claim, Protest and Opposition SECTION 76. Filing and Requirements . All adverse claims and protests against, or oppositions to, quarry permits must be verified and filed with the PMRB, accompanied by the receipts of the payment of the filing fees in the amount equal to ten percent (10%) of the extraction fee paid for the permit. Adverse claims, protests or opposition shall contain the name and address of adverse claimant, protestant or oppositor and the respondent, a detailed statement of the grounds and facts relied upon; a discussion of the issues and arguments raised, and in addition, shall be accompanied by the affidavits of the witnesses and other supporting documents. SECTION 77. Answer. If the adverse claim, protest or opposition is sufficient in form and substance, it shall be given due course, otherwise it shall be dismissed. Should it be given due course, the respondent shall be required to answer within a period of not less than (5) days, but not more than fifteen (15) days from the receipt of the order. The order shall also fix the date of summary hearing. The answer shall contain a detailed statement of the defense, the facts relied upon by the respondent, and an exhaustive discussion refuting the issues and arguments raised in the claim, protest or opposition. It shall be accompanied by the affidavits of witnesses and other supporting documents. SECTION 78. Summary Hearings . After the issues are joined, a summary hearing shall be conducted in one (1) setting, or in a number of successive settings, which shall not last more than five (5) days. The PMRB shall submit its report to the Provincial Governor, within fifteen (15) days from the termination of the investigation. SECTION 79. Decision. The Provincial Governor shall decide the case within five (5) days from the submission of the report. The decision shall become final and executory after ten (10) days from receipt of the parties, or of the order denying the motion for its reconsideration. Provided , that only one (1) motion for reconsideration shall be allowed. ARTICLE VIII Small-Scale Mining SECTION 80. General Provision . The provisions of Chapter V, in so far as they are relevant, shall be applicable to small-scale mining, except as provided in the succeeding sections. SECTION 81. Imposition and Payment of Tax . The imposition and payment of tax in small-scale mining shall be governed by the NIRC. SECTION 82. Areas Close to Mining Permit Application . Mining permit application shall not be accepted in the following: (a) Areas covered by valid and existing mining rights and mining permit applications; (b) Old growth or virgin forests, proclaimed watershed forest reserves, wilderness areas, mangrove forest, mossy forests, national parks, Provincial/Municipal forests, tree parks, green belts, game refuge, bird sanctuaries and areas proclaimed as marine reserves/marine parks and tourist zones, as defined by law, and identified initial components of the National Integrated Protected Areas System pursuant to RA 7586, and such areas expressly prohibited there under, as well as by other laws; (c) Areas which the DENR Secretary may exclude based, inter alia , on proper assessment of their environmental impact and implication on sustainable land uses, such as built-in areas and critical watershed with appropriate Barangay/Municipal/Provincial Sanggunian ordinance, specifying the location and specific boundary of the concerned area; and (d) Areas expressly prohibited by law. Mining permit applications which may have been accepted over the foregoing areas shall be reviewed, and after due process, such areas may be denied areas status and clearance, and excluded from said applications. SECTION 83. Areas Open to Mining Applications But Subject to Area Consent from Private Entities . Mining permit application shall be accepted over the following areas subject to the conditions set forth hereunder: (a) In areas covered by small-scale mining contracts under RA 7076 and small-scale mining permits under PD 1899, the prior written consent of the small-scale miners, together with an agreement on a royalty payment upon utilization of the minerals to be placed in a trust fund for the socio-economic development of the concerned community, pursuant to Section 15 (b) of DAO 96-40, or any other subsequent kindred regulation; (b) In areas occupied/claimed by indigenous cultural communities, the prior informed consent of the concerned communities, pursuant to Sections 16 and 17 of RA 7942 and Section 16 of DAO 96-40, and without prejudice to further rules and procedural requirements that may hereafter be promulgated to implement RA 8371; and (c) In the case of mining permit application for clay, the written permission of affected landowner or surface owner shall also be required as a mandatory requirement in the acceptance of such application. SECTION 84. Areas Open to Mining Applications But Subject to Area Status and Clearance . Mining applications may be granted over the following areas, subject to area status and clearance from the government office having jurisdiction over the same: (a) Public or private lands not covered by valid and existing mining rights and mining permit applications; (b) Lands covered by expired, abandoned or cancelled mining rights and mining permit applications; (c) Timber or forest lands as defined in existing laws, excluding those covered by National Integrated Protected Areas System, pursuant to RA 7586; (d) Areas near, or under public or private buildings, cemeteries, archeological and historic sites, bridges, highways, water ways, railroads, reservoirs, dams other infrastructure projects, private works, including plantations or valuable corps, caves located in areas not covered by National Integrated Protected Areas System pursuant to RA 7586, subject to technical evaluation and validation by the appropriate government office; ASEcHI (e) Areas covered by FTAA or MPSA applications, which shall be opened for quarry resources mining applications pursuant to Section 53 of DENR DAO No. 96-040; (f) Areas falling under the jurisdiction of the DENR, which shall consist of the following: (1) Forest reservations; (2) Forest reserves, other than critical watershed forest reserves; and (3) Existing DENR project areas within timber or forest lands, reservations and reserves. SECTION 85. Administrative Fees . The following administrative fees in small-scale mining are hereby imposed: Administrative Fee Rate (Php) a. Permit Fee 2,500.00 b. Application Fee 50.00/ha. or a fraction thereof c. Filing Fee 500 d. Project Fee 100 e. Deed of Assignment/Special Power of Attorney, and other registrable documents 250 f. Section 4, Presidential Decree No. 1856 150 g. Area Verification Fee 5,000.00 h. Oath Fee 50 i. Ore Transport Permit Fee 1,000.00 CHAPTER VI Professional Tax ARTICLE I Imposition of Tax SECTION 86. Imposition of Tax . There is hereby imposed an annual professional tax on all persons engaged in the exercise of their professions, requiring government examination, and who are employed and/or practice their profession in the Province and/or maintain their principal office therein in the amount of three hundred thirty pesos (Php330.00) per annum . Such are the professions with licensure examination conducted by the Professional Regulation Commission: (a) Accountancy; (b) Aeronautical Engineering; (c) Agricultural Engineering; (d) Agriculture; (e) Architecture; (f) Chemical Engineering; (g) Chemistry; (h) Civil Engineering; (i) Criminology; (j) Customs Brokers; (k) Dentistry; (l) Electrical Engineering; (m) Electronics Engineering; (n) Environmental Planning; (o) Fisheries; (p) Foresters; (q) Geodetic Engineering; (r) Geology; (s) Guidance and Counseling; (t) Interior Design; (u) Landscape Architecture; (v) Law; (w) Librarians; (x) Marine Deck Officers; (y) Marine Engineer Officers; (z) Master Plumbers; (aa) Mechanical Engineering; (bb) Medical Technology; (cc) Medicine; (dd) Metallurgical Engineering; (ee) Midwifery; (ff) Mining Engineering; (gg) Naval Architecture and Marine Engineering; (hh) Nursing; (ii) Nutrition and Dietetics; (jj) Optometry; (kk) Pharmacy; (ll) Physical Therapy and Occupational Therapy; (mm) Professional Teachers; (nn) Radiologic Technology; (oo) Sanitary Engineering; (pp) Social Workers; and (qq) Veterinary Medicine. SECTION 87. Collection Incentives . The proceeds of the professional tax shall be distributed as follows: a. Province Eighty percent (80%); and b. Municipality Twenty percent (20%). SECTION 88. Exemption . Professionals mentioned above who are exclusively employed in the government shall be exempt from the payment of professional tax. ITAaHc SECTION 89. Time of Payment . The above tax shall be payable annually on or before the thirty-first (31st) of January. Any person beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. One line of profession does not become exempt event if conducted with some other profession for which the tax has been paid. Failure to pay the tax herein imposed within the time required shall subject the taxpayers to a surcharge of twenty-five percent (25%) of the amount of the tax due, plus interest of two percent (2%) per month upon the unpaid taxes until the amount is fully paid, but in no case shall the total interest on unpaid amount or portion thereof exceed thirty-six (36) months. CHAPTER VII Amusement Tax ARTICLE I Imposition of Tax SECTION 90. Imposition of Tax . There is hereby levied an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert hall, circuses, boxing stadia, and other places of amusement at a rate of not more than ten percent (10%) of the gross receipts from admission fees. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the Provincial Treasurer or the Municipal Treasurer concerned before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, purely fund-raising basketball games of non-stock corporations or foundations, literary and oratorical presentations, except pop rock or similar concerts shall be exempt from the payment of the tax herein imposed. The Provincial Treasurer shall print corresponding gate tickets, the same to be issued through the Municipal Treasurer or his authorized representative or directly to the proprietors, lessees, promoters or operators of cinemas, cockpits, concert halls, circuses, boxing stadiums, and other places of amusement. No other kind of gate ticket shall be issued except the one issued by the Provincial Treasurer. The Municipal Treasurer shall evolve an appropriate accounting and control system in the issuance of such ticket. SECTION 91. Collection Incentives . The proceeds of the amusement tax shall be distributed as follows: a. Province Fifty percent (50%); and b. Municipality Fifty percent (50%). ARTICLE II Procedure in Exemption from Amusement Tax SECTION 92. Prior Notice . The sponsoring person or entity should give prior notice to the Provincial Governor and the Provincial Treasurer of the intention to hold the desired benefit film exhibition or any performance where admission therein requires the payment of the corresponding tax on paid admissions. The notice should indicate the name of the film to be shown or the performance to be held, the inclusive dates of the film benefit or performance, and the name of the theater or place of performance. Sample tickets to be used for the film exhibition or performance should be transmitted together with said notice. SECTION 93. Printing of Tickets . The sponsoring person or entity should print its own admission tickets serially numbered for the film exhibition or performance indicating the admission prices; the name of the theater and/or place where the film exhibition or performance is to be held; the title of the film or show; the inclusive dates of the exhibition or performance, and the words "tax free" printed thereon. SECTION 94. Withholding and Remittance . If the benefit is a film exhibition, the sponsoring person or entity shall in no case, use the theater's own tickets. If, however, the aforesaid theater tickets are used, and the tax indicated thereon are paid by the movie patrons, then the owners or operators of the theaters concerned shall withhold the tax as prescribed in this Code, and remit the amount to the Provincial Treasurer, and not to the sponsoring agency, otherwise the theater owner or operator shall be held liable for the amount of taxes collected during the period of exemption. SECTION 95. Registration of Tickets and Invoice . All printed tickets together with the corresponding receipt or sales/commercial invoice issued by the printer of the tax-exempt sponsoring entity should be presented for registration/recording to the Provincial Treasurer before the start of the activity or benefit and in no case shall unregistered tickets be offered for sale. The sponsoring entity should also submit to the Provincial Treasurer a copy of the original of its contract and/or agreement with the owner or operator of the theater or amusement place, as the case may be. SECTION 96. Report . The sponsor of the benefit film or exhibition or performance shall file with Provincial Treasurer, copy furnished the BIR, within ten (10) days form the last exhibition or performance, a report in triplicate on the following: (a) The number of tickets sold, classified according to the prices thereof; and (b) The gross receipts or income derived from the exhibition or performance; the expenses incurred in connection therewith, and the resulting net income duly certified jointly by responsible officials of the sponsoring person or entity, and the owner or operator of the amusement place. SECTION 97. Disposition of the Unsold Tickets . The unsold tickets together with inventory duly signed by the official of the sponsoring person or entity shall be surrendered to the Provincial Treasurer. The unsold tickets shall be destroyed by burning in the presence of a representative of the Provincial Treasurer. SECTION 98. Duration of Exemption . In case of benefit film exhibitions, the number of days of exemption shall be decided upon by the Provincial Governor, upon the recommendation of the Provincial Treasurer. CHAPTER VIII Annual Fixed Tax for Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in Certain Products ARTICLE I Imposition of Tax SECTION 99. Imposition of Tax . There is hereby levied and imposed an annual fixed tax of five hundred fifty pesos (Php550.00) on any truck, van or vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution to sales outlets or consumers, whether directly or indirectly, within the Province, and a penalty of twenty-five percent (25%) of the annual fixed tax of five hundred fifty pesos (Php550.00) shall be charged, if the same is not paid within the first (1st) quarter of the current year of the following: CHTAIc (a) Distilled spirits, fermented liquors, soft drinks, cigars, and cigarettes; (b) Ordinary earth and other inset filling materials, guano, gemstone, sand, gravel, boulders pebbles, and other loose or unconsolidated materials and minerals extracted from beds of seas, lakes, rivers, streams, creeks, and other public waters, and from public or private land, and products made either wholly or partially therefrom; (c) Rice, corn, sugar, copra, sugarcane, coffee, vegetables, and other farm or agricultural products, whether in their natural, semi-processed or processed forms and other materials or products used in agriculture; (d) Fish, prawns, crabs, or any other crustaceans, shells, mollusks, and other marine or aquatic products, whether cultured or gathered from their natural habitat, in their natural, semi-processed or processed forms, and other materials or products used in the industry; (e) Logs, wood, lumber, and other forestry products, whether in their natural, sized, or cut, semi-processed or processed forms; (f) Hardware, electrical and telecommunication materials, and such other materials used in building or construction projects, installations of electrical and telecommunication devises and the like; and (g) Livestock, beef, pork, poultry, eggs of fowls, and other products or materials used in the industry; and (h) Essential commodities and any other kind of products within the commerce of man. The manufacturers, producers, wholesalers, dealers, and retailers referred to in the immediately foregoing paragraph shall be exempt from the tax on peddlers prescribed in the ordinances of the different Municipalities of the Province. SECTION 100. Collection Incentives . The proceeds of the annual fixed tax on delivery trucks and vans shall be distributed as follows: a. Province Seventy percent (70%); and b. Municipality Thirty percent (30%). CHAPTER IX Real Property Tax ARTICLE I Imposition of Tax SECTION 101. Imposition of Tax . There is hereby imposed annually an ad valorem tax of one (1%) percent on the assessed value of all real property, including but not limited to land, buildings, machine and other improvements located in the Province. SECTION 102. Exemptions . The following shall be exempt from the payment of real property tax: (a) All real property owned by the Republic of the Philippines or any of its political subdivisions, except when beneficial use of which has been granted, for consideration or otherwise, to a taxable person; (b) All charitable institutions, churches, parsonages or convents appurtenants thereto, including mosques, non-profit or religious cemeteries and all lands, buildings and improvements which are actually, directly and exclusively used for religious, charitable and educational purposes; (c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided under RA 6938; and (e) Machinery and equipment exclusively used for pollution control and environmental protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are considered withdrawn upon the effectivity of RA 7160. ARTICLE II Special Levies on Real Property SECTION 103. Additional Levy on Real Property for the SEF . There is hereby imposed an annual tax of one percent (1%) on the assessed value of real property, which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the SEF of the Province. SECTION 104. Additional Ad Valorem Tax on Idle Lands . There is hereby imposed an annual tax of three percent (3%) of the assessed value of the real property on idle lands, which shall be in addition to the basic real property tax. Idle lands coverage shall be governed and as defined by the herein succeeding section. SECTION 105. Idle Lands Coverage . For purposes of real property taxation, idle lands shall include the following: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b) Lands other than agricultural, located in the Province, more than one thousand (1,000) square meters in area, one half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this section shall likewise apply to residential lots in subdivision duly approved by proper authorities, the ownership of which has been transferred to the individual owners, who shall be liable for the additional tax. Provided however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer, shall be as part of the subdivision, and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 106. Idle Lands Exempt from Tax . Idle lands may be exempt from the additional levy by reason of force majeure , civil disturbance, natural calamity or any cause or circumstance which physically or legally prevents the owner of the property or person having legal interest therein from improving, utilizing or cultivating the same. SECTION 107. Special Levy by the Province . The Province may, by ordinance, impose a special levy on the lands specially benefited by public works projects or improvement funded by the Province at a rate that shall not exceed sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land, and such other real property in connection therewith, and provided , further that the special levy shall not apply to lands exempt from basic real property tax and the remainder of the land portions of which have been donated to the Province for the construction of such projects or improvements. EATCcI ARTICLE III Collection of Real Property Tax SECTION 108. Date of Accrual of Tax . The real property tax for any year shall accrue on the first (1st) day of January, and from that date it shall constitute a lien on the property, which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 109. Collection of Tax . The collection of the real property tax with interest thereon and related expenses, and enforcement of the remedies provided for by RA 7160, or any applicable laws, shall be the responsibility of the Provincial Treasurer, the Municipal Treasurer, and Barangay Treasurers, the latter to be deputized in a corresponding Sangguniang Panlalawigan Resolution on a case to case basis. The Provincial Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the Barangay. Provided , that the Barangay Treasurer is properly bonded for the purpose. Provided , further, that the premium on the bond shall be paid by the Province. Provided , finally, that the said Barangay Treasurer shall have undergone the necessary training under the auspices of the Provincial Treasurer, in the computation of the tax, the use of accountable forms, and the liquidation and remittance of collections. SECTION 110. Assessors to Furnish Local Treasurer with Assessment Roll . The Provincial Assessor shall prepare and submit to the Provincial Treasurer on or before the thirty first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. SECTION 111. Notice of Time for Collection of Tax . The Provincial Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax, and the special levy for the SEF, or any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this chapter, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the Iloilo Provincial Capitol. Said notice shall likewise be published by the Provincial Treasurer in two newspapers of general circulation in the locality, once a week for two (2) consecutive weeks. SECTION 112. Payment of the 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 March thirty-first (31st); the second installment, on or before June thirty (30); the third installment, on or before September thirty (30); and the last installment on or before December thirty-first (31st), except the special levy the payment of which shall be governed by ordinance of the Sangguniang Panlalawigan. Payments of real property taxes shall first be applied to prior years delinquencies, interests and penalties, if any, and only after said delinquencies are settled, may tax payments be credited for the current period. The date for the payment of any other tax imposed under this chapter, such as the tax on idle lands, without interest shall be the same as that of the basic tax. SECTION 113. Tax Discount for Advance and Prompt Payment . If the basic real property tax and the special levy accruing to the SEF are paid in full promptly, and within the prescribed period for payment of the current year, the taxpayer shall be granted discount not exceeding ten percent (10%) of the annual tax due. If payment is made in full for the forthcoming years, the taxpayer should be granted a discount not exceeding twenty (20%) of the annual tax due. SECTION 114. Payment Under Protest . (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer, who shall decide the protest within sixty (60) days from receipt; (b) The tax or portion paid under protest shall be held in trust by the Provincial Treasurer; (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing tax liability; and (d) In the event that the protest is denied, or upon the lapse of sixty-day period prescribed in subparagraph (a), the taxpayer may avail of the remedies as provided for in this chapter. SECTION 115. Repayment of Excessive Collections . When an assessment of basic real property tax, or any tax levied under this chapter, is found to be illegal or erroneous, and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interest with the Provincial Treasurer, within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in this chapter. SECTION 116. Interests on Unpaid Real Property Tax . Failure to pay the basic real property tax or any other tax levied under this chapter upon expiration of the periods prescribed herein, or when due, as the case may be, the taxpayer shall be subjected to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid; Provided , however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 117. Compromise Agreement . Delinquent taxpayers may enter into a compromise agreement with the Provincial Treasurer to settle delinquent real property taxes by paying twenty-five percent (25%) of his total delinquent taxes, with the balance payable in six (6) equal installments, with interest at two percent (2%) per month on the remaining balance of the delinquent account, but not exceeding thirty-six (36) months. SECTION 118. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to, real property, the court may, moto proprio or upon representation of the Provincial Treasurer or his deputy, award such ownership possession, or succession to any party to the action upon payment to the court of the taxes with interest due on the property, and all other costs that may have accrued, subject to the final outcome of the action. The court shall remit the tax to the Provincial Treasurer upon the termination of the case. SECTION 119. Periods Within to Collect Real Property Taxes . The basic real property tax and any other tax levied under this chapter shall be collected within five (5) years from the date they become due. No action for the collection of tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. DHITCc The period of prescription within which to collect shall be suspended for the time during which: (a) The Provincial Treasurer is legally prevented from collecting the tax; (b) The owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; and (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 120. Effect of Appeal on the Payment of Real Property Tax . Appeal on assessment of real property made under the provisions of RA 7160 shall, in no case, suspend the collection of the corresponding real property taxes on the property involved as assessed by the Provincial Assessor, without prejudice to adjustment depending upon the final outcome of the appeal. SECTION 121. Sale and Forfeiture before the Effectivity of RA 7160 . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of RA 7160 shall governed by the provisions of applicable laws then in force. ARTICLE IV Disposition of Proceeds SECTION 122. Distribution of Proceeds . The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction in accordance with the provisions of this chapter by the Province shall be distributed as follows: a.) Thirty-five percent (35%) shall accrue to the general fund of the Province; b.) Forty percent (40%) shall accrue to the general fund of the Municipality where the property is located; and c.) Twenty-five percent (25%) shall accrue to the general fund of the Barangay where the property is located. SECTION 123. Application of Proceeds of the Special Levy for the SEF. The proceeds from the additional one percent (1%) tax on real property accruing to the SEF shall be automatically released to the local school board. Provided , however, that the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development, as determined and approved by the local school board. SECTION 124. Proceeds of the Tax on Idle Lands . The proceeds of the additional real property tax on idle lands shall accrue to the general fund of the Province. SECTION 125. Proceeds of the Special Levy . The proceeds of the special levy on lands benefited by public works projects or other improvements enhanced by the Province shall accrue to the general fund of the latter. ARTICLE V Special Provisions SECTION 126. Appropriations for General Assessment Revisions . The Sangguniang Panlalawigan shall provide the necessary appropriations to defray the expenses incident to general revision of real property assessment, including the budgetary needs of the Provincial Treasurer to effect the tax collection enforcement phase. SECTION 127. Condonation or Reduction of Real Property Tax and Interest . In case of a general failure of crops or substantial decrease in the price of agricultural or agriculture-based products, or calamity in the Province, the Sangguniang Panlalawigan, by ordinance passed prior to the first (1st) day of January of any year, and upon recommendation of the LDC, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the Municipality affected by the calamity. SECTION 128. Condonation or Reduction of Tax by the President of the Philippines . The President of the Republic of the Philippines may, when the public interest so requires, condone or reduce the real property tax and interest for any year in the Province. SECTION 129. Duty of Registrar of Deeds and Notaries Public to Assist the Provincial Assessor . It shall be the duty of the Registrar of Deeds and notaries public to furnish the Provincial Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them. SECTION 130. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish the Provincial Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them, or such other documents which may be necessary for the proper assessment thereof. SECTION 131. Fees in Court Actions. All court actions, criminal or civil, instituted at the instance of the Provincial Treasurer under the provisions of this chapter, shall be exempt from the payment of court and sheriff's fee. SECTION 132. Fees in Registration of Papers or Documents on Sales of Delinquent Real Property to the Province . All certificates, documents and papers covering the sale of delinquent property to the Province, if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. ARTICLE VI Collection of Delinquent Real Property Taxes SECTION 133. Notice of Delinquent in the Payment of the Real Property Tax . (a) When the real property tax or other special levies under Chapter IX imposed under this Code become delinquent, the Provincial Treasurer shall immediately cause a notice of delinquency to be posted at the main entrance of the Iloilo Provincial Capitol, and in a publicly accessible and conspicuous place in each Barangay of the Province. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the Province. (b) Such notice shall specify the date upon which the tax becomes delinquent, and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax including surcharges, interest and penalties may be made in accordance with this Code, and unless the tax, surcharge and penalty are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially pursuant to the Chapter 3, Book II of RA 7160, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. cEaSHC SECTION 134. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and special levies under Chapter IX of this Code, the Province, may avail of the remedies by administrative action by way of levy on property or by judicial action. SECTION 135. Local Government Lien . The tax levied under Chapter IX, constitutes a lien, charge or encumbrance in favor of any person irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related penalties, interest and expenses. SECTION 136. Levy on Real Property . After the expiration of the time required to pay tax levied under Chapter IX of this Code, real property subject to such tax may be levied upon through the issuance of warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer, when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the tax due, penalty and the interest thereon. The warrant shall operate with the force of a legal execution throughout the Province. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having the legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed or served upon the Provincial Assessor and the Registrar of Deeds, who shall annotate the levy on the tax declaration and certificate of the title of the property, respectively. The levying officer shall submit a report on the levy to the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 137. Advertisement and Sale . Within thirty (30) days after service of the warrant of the levy, the Provincial Treasurer shall proceed to publicly advertise for sale and auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expense of sale. The advertisement shall be effected by posting a notice at the main entrance of the Iloilo Provincial Capitol, and in a publicly accessible and conspicuous place in the Barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the Province. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having the legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expense of sale. The sale shall be held either at the main entrance of the Iloilo Provincial Capitol, or on the property sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan, which shall form part of his records. The Provincial Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest thereon, the expenses of the sale and a brief description of the proceedings. Provided , however, that the proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount from his tax campaign funds or appropriation savings of his office sufficient to defray the costs of collection by way of the remedies provided for in this Code, including the expenses of advertisement and sale. SECTION 138. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein, shall be entitled to a certificate of redemption which shall be issued by the Provincial Treasurer or his deputy. From the date of sale, until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein, who shall be entitled to the income and other fruits thereof. The Provincial Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him, plus interest of not more than two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 139. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 140. Purchase of Property by the Province for Want of Bidder . In case there is no bidder for the real property advertised for sale, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and expense of sale, 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 Registrar of Deeds, upon registration with his office of any such declaration of forfeiture, to transfer the title of the forfeited property to the Province without the necessity of an order from court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives may redeem the property by paying to the Provincial Treasurer the full amount of the tax and the interest due thereon, and the expense of sale. If the property is not redeemed, the ownership thereof shall be fully vested to the Province. SECTION 141. Resale of Real Estate Taken . The Sangguniang Panlalawigan may, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose 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 142. Further Distraint or Levy . Levy may be repeated if necessary, until the full amount due is paid, including all expenses is collected. SECTION 143. Certificate of Provincial Treasurer on Delinquencies Remaining Uncollectible . The Provincial Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remain uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason for such non-collection or non-payment, and shall submit the same to the Sangguniang Panlalawigan on or before December thirty-first (31st) of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. CTIEac ARTICLE VII Court Action SECTION 144. Collection of Real Property Tax Through the Courts . The Province may enforce the collection of the basic real property tax or special levies under Chapter IX by civil action, and shall be filed by the Provincial Treasurer within the period prescribed in this Code. SECTION 145. Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Code, until the taxpayer shall have deposited with the court the amount of which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid, but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings, unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SECTION 146. Payment on Delinquent Taxes on Property . In any action involving the ownership or possession of, or upon succession to, real property, the court may, motu proprio or upon representation of the Provincial Treasurer or his deputy award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property, and all other costs that may have been incurred, subject to the final outcome of the action. ARTICLE VIII Taxpayer's Remedies SECTION 147. Period within which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Chapter shall be collected within five (5) years form the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: (a) The Provincial Treasurer is legally prevented from collecting the tax; (b) The owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; and (c) The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 148. Protest of Assessment . When the Provincial Treasurer or his deputy finds that the correct taxes, fees or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, the surcharges, interests and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the Provincial Treasurer contesting the assessment; otherwise, the assessment shall become final and executory. The Provincial Treasurer shall decide the protest within sixty (60) days from the time of its filing. If the Provincial Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice canceling wholly or partially the assessment. However, if the Provincial Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of the denial of the protest, or from the lapse of the sixty (60)-day period prescribed herein within which to appeal with the court of competent jurisdiction; otherwise the assessment becomes conclusive and unappealable. SECTION 149. Claim for Refund or Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the Provincial Treasurer, duly supported by evidence of payments. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date the taxpayer is entitled to a refund or credit. The tax credit granted a taxpayer shall not be refundable in cash but shall only be applied to future tax obligations of the same taxpayer for the same business. If a taxpayer has paid in full the tax due for the entire year, and shall have no other tax obligation during the year, his tax credit shall be applied in full during the first quarter of the next calendar year on the tax due from him for the same business of the said calendar year. Any unapplied balance of the tax credit shall be refunded in cash in the event that he terminates operation of the business involved within the locality. SECTION 150. Cost of Sale . The cost of sale incurred in any of the remedies instituted by the Provincial Treasurer shall be the actual costs or ten percent (10%) of the sum demanded, whichever is more determinable. CHAPTER X Hospital Fees and Charges ARTICLE I Imposition of Fees SECTION 151. Imposition of Fees . There is hereby imposed fees and charges for the hospitals of the Province: Rate (Php) Services Service Patients Pay Patients A. Dental Services A.1 Extraction Permanent Tooth a. Normal Position 80.00 150.00 b. Impacted Tooth/Ankylosed 160.00 300.00 Temporary Tooth 50.00 100.00 A.2 Filling (Per Tooth) a. Amalgam 150.00 250.00 b. Light Cured 275.00 300.00 c. Glass Ionomer 260.00 275.00 d. Temporary Filling 100.00 150.00 A.3 Oral Prophylaxis a. Minimum 100.00 150.00 b. Maximum 200.00 300.00 A.4 Dental X-ray Per Exposure 75.00 150.00 A.5 Dental Certification Consultation 30.00 50.00 B. Radiology B.1 Head a. Audity 190.00 240.00 b. Facial Bones 190.00 240.00 c. Mandible 190.00 240.00 d. Nasal Bones 190.00 240.00 e. Orbit 190.00 240.00 f. Paranasal Sinuses 190.00 240.00 g. Skull 190.00 240.00 h. T-M Joints 190.00 240.00 l. * Zygoma 190.00 240.00 k. Skull APL 190.00 240.00 l. Mastoid Series 190.00 240.00 m. Skull AP 100.00 125.00 n. Skull Lateral 100.00 125.00 o. Mandible (2 views) 190.00 240.00 p. Nasal Bone ST Lat. 100.00 125.00 q. Nasal Bone (2 views) 190.00 240.00 r. Townes 100.00 125.00 s. Water's 100.00 125.00 t. Submento Vertex 100.00 125.00 u. Vertico Submento 100.00 125.00 * Note from the Publisher: Copied verbatim from the official copy. B.2 Chest a. PA & Lateral (Infant) 250.00 300.00 b. PA & Lateral (Child) 250.00 300.00 c. PA & Lateral (Adult) 250.00 300.00 d. Ribs 120.00 150.00 e. PA (Child) 120.00 150.00 f. PA (Adult) 120.00 150.00 g. Lateral 120.00 150.00 h. Bucky 120.00 150.00 i. Apicolor Dotic 120.00 150.00 j. Decubitis Position 120.00 150.00 k. APL 250.00 300.00 l. AP 120.00 150.00 m. APL (Newborn) 250.00 300.00 B.3 Spine a. Cervical 150.00 200.00 b. Thoraco Lumbar 150.00 200.00 c. Lumbo-Sacral 150.00 200.00 d. Acrum & Coccyx 190.00 250.00 e. Thoraco Lumbar APL 295.00 350.00 f. Thoraco Lumbar AP/Lateral 150.00 200.00 g. Lumbosacral APL 280.00 320.00 h. Lumbar AP/Lateral/Oblique 150.00 200.00 i. Cervicothoracic APL 280.00 320.00 j. Sacrum/Coccyx APL 190.00 250.00 k. Scoliosis Series 295.00 350.00 B.4 Extremities Upper Extremities a. Humerus APL 280.00 350.00 b. Shoulder AP 140.00 170.00 c. Shoulder Lateral 140.00 170.00 d. Clavicle AP 140.00 170.00 e. Elbow APL 280.00 350.00 f. Radius Ulna APL 280.00 350.00 g. Wrist APL 280.00 350.00 h. Finger APL 280.00 350.00 i. Hand APO 280.00 350.00 Lower Extremities a. Hip Joint APL 280.00 350.00 b. Femur APL 280.00 350.00 c. Knee APL 280.00 350.00 d. Tibia Fibula APL 280.00 350.00 e. Ankle APL 280.00 350.00 f. Ankle (3 views) 175.00 225.00 g. Pelvis APL 280.00 350.00 h. Pelvis AP/Lateral 140.00 200.00 i. Pelvis APO/APL 280.00 350.00 j. Hip AP/Lateral 125.00 175.00 k. Pelvis Inlet/Outlet 140.00 200.00 B.5 Abdomen (with modifier) a. Plain KUB (Child) 120.00 150.00 b. Plain KUB (Adult) 140.00 200.00 c. Flat & Upright (Child) 250.00 300.00 d. Flat & Upright (Adult) 250.00 400.00 e. UGIS 850.00 1,000.00 f. Abdomen Supine/Upright 140.00 200.00 B.6 Biliary a. GB Series 280.00 350.00 b. IV Cholangiogram 200.00 250.00 c. T-Tube 400.00 500.00 d. T-Tube Cholangiogram 400.00 500.00 B.7 Genito Urinary a. Cystogram 240.00 300.00 b. Hysterosalphingogram 480.00 600.00 c. IVP 800.00 1,000.00 d. Pelvimetry 560.00 700.00 B.8 Combination a. GB GI Series 1,200.00 1,500.00 b. GB Barium Enema 1,200.00 1,500.00 c. GB GI BE 1,200.00 1,500.00 d. GB BE IVP 1,600.00 2,000.00 e. GB IVP 1,600.00 2,000.00 f. BE GLIVP 1,600.00 2,000.00 g. Barium Swallow 450.00 500.00 B.9 Neck a. Neck APL 190.00 240.00 b. Cervical APL 190.00 240.00 c. Cervical Stress Views 190.00 240.00 d. Cervical APO 190.00 240.00 B.10 Examinations a. Skeletal Survey 1,000.00 1,200.00 b. KUB 250.00 300.00 c. Pelvetry 450.00 500.00 d. Esophagogram 500.00 600.00 e. UGIS 1,000.00 1,200.00 f. Barium Enema 1,000.00 1,200.00 g. IVP 1,000.00 1,200.00 h. intra OP Cholangio 1,000.00 1,200.00 i. T-Tube Cholangio 650.00 800.00 j. Angiogram 1,600.00 2,000.00 k. ECG 180.00 200.00 w/reading B.11 Ultrasound a. Fetal Evaluation 700.00 b. Kidney Urinary Bladder 800.00 c. Hepatobiliary 900.00 d. Whole Abdomen 1,500.00 C. Laboratory Services C.1 Special Hematology/Coagulation Test a. Prothrombin Time 170.00 200.00 b. Activated Prothrombin Time (APTT) 170.00 220.00 c. Reticulocyte Count 60.00 70.00 d. Lupus Erythromatusos (LE) Preparation 120.00 150.00 e. Clot Retraction 60.00 70.00 f. Clotting Time/Bleeding Time 60.00 70.00 (CT BT Lee White) C.2 Hematology a. Complete Blood Count 80.00 100.00 b. Hemoglobin/Hematocrit 60.00 80.00 c. Red Blood Cell 40.00 50.00 d. White Blood Cell 40.00 50.00 e. Differential Count 40.00 50.00 f. Eryhrocyte Sedimentation 70.00 80.00 g. Platelet Count 50.00 60.00 h. CT/BT Method 30.00 40.00 i. ASO Titer 150.00 160.00 j. Peripeheral Smear 150.00 200.00 C.3 Urinalysis a. Routine 30.00 40.00 b. Sugar 30.00 40.00 c. Protein 30.00 40.00 d. Bile 30.00 40.00 e. Ketones 30.00 40.00 C.4 Parasitology a. Routine 30.00 40.00 b. Concentrated 40.00 60.00 c. Occult 130.00 150.00 C.5 Bacteriology Gram Fast Stain a. Acid Fast Bacilli 70.00 90.00 b. Gramstain 70.00 80.00 c. KOH 60.00 70.00 d. Culture & Sensitivity 800.00 900.00 e. Culture Only 500.00 600.00 f. Throat Swab/Simple Stain 50.00 60.00 C.6 Body Fluids a. CSF Cell Count and Differential Count 80.00 100.00 b. Seminal Fluid Analysis 130.00 150.00 C.7 Chemistry a. Fasting Blood Sugar (FBS) 80.00 100.00 b. Random Blood Sugar (RBS) 80.00 100.00 c. Blood Urea Nitrogen (BUN) 80.00 100.00 d. Creatinine 80.00 100.00 e. Uric 120.00 150.00 f. Cholesterol 120.00 150.00 g. Triglyceride 140.00 160.00 h. High Density Lipid (HDL) 140.00 160.00 i. Low Density Lipid (LDL) 140.00 160.00 j. Serum Glutamate Oxalo Transaminase 180.00 200.00 (SGOT) k. Serum Glutamate Phosphatase 180.00 200.00 Transaminase (SGPT) l. Alkaline Phosphatase (ALK PHOS) 130.00 160.00 m. Sodium 200.00 220.00 n. Potassium 200.00 220.00 o. Bilirubin 130.00 150.00 p. Total Protein 110.00 130.00 q. Amylase 160.00 230.00 r. Chloride 200.00 220.00 s. Calcium 200.00 220.00 t. Lipid Profile 500.00 600.00 u. Albumin 100.00 120.00 v. CK_MB 750.00 900.00 w. Albumin/Globulin Ratio (A/G Ratio) 60.00 80.00 C.8 Miscellaneous a. Pap Smear 150.00 200.00 b. New Born Screen 600.00 650.00 c. New Born Confirmatory 1,200.00 1,400.00 d. Pregnancy Test - Urine 100.00 150.00 - Serum 200.00 220.00 D. Serology/Blood Bank a. Blood Typing - ABO Typing 50.00 60.00 b. Cross Matching 130.00 150.00 c. Hepatitis Surface Antigen 200.00 250.00 d. C Creative Protein 160.00 170.00 e. HIV Test 1 & 2 260.00 300.00 f. Hepatitis Virus 260.00 300.00 g. Venereal Disease Research Laboratory 90.00 100.00 h. Rapid Reaction 120.00 130.00 i. Anti HBs Ag 200.00 250.00 j. Widal Test 150.00 175.00 k. Typhidot 850.00 900.00 l. Coombs Test (Optional) 60.00 80.00 m. Malarial Smear 70.00 80.00 n. Anti HIV 260.00 270.00 o. Anti HA VigM (Optional) 350.00 400.00 E. Accommodation a. Private Room with Aircon 850.00/day b. Private Room without Aircon 500.00/day c. Semi-Private 350.00/day d. Pay Ward 300.00/day e. Service Ward 200.00/day f. Nursery/NICU 300.00/day g. Recovery Room 250.00/day h. Observation Room 75.00/day i. Emergency Room Fee 50.00 50.00 j. Treatment Room 50.00 100.00 k. Minor Surgery 500.00 700.00 l. Delivery Room 500.00 700.00 m. Operating Room - Orthopedics 500.00 1,500.00 - Major Operation 500.00 1,500.00 - Medium Operation 500.00 1,000.00 - Minor Operation 500.00 700.00 F. Professional Fees a. General Practitioner 30.00/visit PhilHealth RUV b. Medical Specialist Fees 150.00/day 250.00/day c. Surgeon's Fees - Minor Operation 2,000.00 PHIC Rates - Medium Operation 4,000.00 PHIC Rates - Major Operation 6,000.00 PHIC Rates d. Anesthesiologist Fees (Intensive/Catastrophic Cases) - Minor 1,000.00 PHIC Rates - Medium 2,000.00 PHIC Rates - Major 3,000.00 PHIC Rates G. Other Special Charges a. Newborn Care 50.00 100.00 b. D & C 500.00 700.00 c. Circumcision 300.00 + supplies 300.00 + supplies d. Peri light 50.00/exposure 100.00/exposure e. Speculum Exam 20.00 + supplies 30.00 + supplies /exam /exam f. Internal Exam 20.00 + supplies 30.00 + supplies /exam /exam g. Catheter Insertion 10.00 + supplies 20.00 + supplies /exam /exam h. Bili Light 50.00/hour 50.00/hour i. Incubator 250.00/day 300.00/day j. Suction Aide 50.00/day 100.00/day k. Pulmo Aide 20.00/exposure 50.00/exposure l. Dressing - Small 30.00 50.00 - Medium 50.00 70.00 - Large 75.00 95.00 m. Certificates 20.00 20.00 n. Cord Dressing 30.00 50.00 o. IV Insertion 10.00 20.00 p. Cellular Phone Charging 50.00/charging 70.00/charging q. Ambulance Fee 18.00/km. 20.00/km. r. Electric Fan/Radio 30.00/day 50.00/day s. Deliveries - Primi 700.00 + supplies 1,000.00 + supplies - Multi 500.00 + supplies 800.00 + supplies t. Rehabilitation 70.00/visit 150.00/visit u. Oxygen .40/lb. SECTION 152. Adjusted Rates for Service Patients . Service patients, except patients who are otherwise classified as pay patients by administrative regulation, but opt to be admitted in a service ward, shall only pay for five percent (5%) of the hospital fees and charges. Provided that, service patients who have health insurance shall be charged at the full rate for service patients under section 151, up to the extent of the coverage of such health insurance. Provided further that, for the balance of hospital fees and charges not covered by health insurance, service patients shall likewise only pay for five percent (5%) of the same. Provided finally, that patients considered indigent by administrative regulation, shall be free of charge. SECTION 153. Rates for Employees of the Province. The employees of the Province shall be free of charge, while their dependents will be given fifty (50%) discount. SaCIDT CHAPTER XI Laboratory, Medical, and Dental Fees of the Iloilo Provincial Capitol Clinic ARTICLE I Imposition of Fees SECTION 154. Imposition of Fees. There is hereby imposed fees and charges for the laboratory, medical, and dental fees of the Iloilo Provincial Capitol Clinic: Services Rate (Php) Laboratory Fees 1. Fecalysis 20.00 2. Urinalysis 30.00 3. Complete Blood count 40.00 4. Hemoglobin & hematocrit 25.00 5. ESR 30.00 6. Clotting Time/Bleeding Time 15.00 7. Fasting Blood Sugar 40.00 8. Triglycerides 120.00 9. Cholesterol 100.00 10. Creatinine 60.00 11. Uric Acid 90.00 12. Pregnancy Test 150.00 13. HBS AG 120.00 14. Blood Typing/RH Typing 40.00 15. Platelet Count 30.00 16. Gram Stain 80.00 17. HDL 120.00 18. LDL 120.00 19. SGOT 120.00 20. SGPT 120.00 21. BUN 80.00 22. Amylase 140.00 23. AFB 90.00 24. KOH 70.00 25. PAP Smear 150.00 26. Typhidot 850.00 27. Drug Test 175.00 A. Medical Rate (Php) 1. Medical Certificate a. Leave 20.00 b. Employment 20.00 2. Removal of Suture 30.00 3. Removal of foreign body 30.00 4. Minor Surgery a. Suturing 50.00 b. Dressing 1. Small 25.00 2. Medium 25.00 3. Big 50.00 5. Pulmo Aide (Nebulizer) 20.00 B. Dental Rate (Php) 1. Extraction a. Permanent Tooth 1. Normal 150.00 2. Impacted/Ankylosed 300.00 3. Temporary Tooth 100.00 2. Filling a. Amalgam per tooth 250.00 b. Light cure per tooth 300.00 c. Composite per tooth 200.00 d. Temporary filling 150.00 3. Oral Prophylaxis a. Minimum 250.00 b. Maximum 300.00 4. Dental X-ray Exposure (without interpretation) 150.00 5. Dental Certificate 50.00 SECTION 155. Exemption. The employees of the Province are free of charge, while their dependents will be given fifty percent (50%) discount. CHAPTER XII Secretary's Fees ARTICLE I Imposition of Fees SECTION 156. Imposition of Fees. There is hereby imposed secretary's fees for the issuance of copies of official records and documents as follows: Document/Service Rate (Php) (a) For every one hundred (100) words or fraction thereof, typewritten or computerized (excluding the certificate and notation) 50.00 (b) Where the copy to be furnished is in printed form, in whole or in part, per page (double the rate, if there are two (2) pages in a sheet) 50.00 (c) For each certificate of correctness, (with the seal of office) written on the copy or attached thereat 50.00 (d) For copies furnished to other government offices, except copies required by the court 50.00 (e) Certified true copy of official records and documents, per page 50.00 (f) Certified true copy of tax declaration, per tax declaration 100.00 (g) Certification of assessment record 75.00 (h) Certification of real property tax payments 100.00 (i) Certified true copy of sketch plan, per lot regardless of size 100.00 (j) Verification fee, per lot 30.00 (k) Inspection fee for real property, per lot and improvement: (1) 50 km. and above 400.00 (2) Below 50 km. 300.00 CHAPTER XIII Sticker Fee ARTICLE I Imposition of Fees SECTION 157. Imposition of Fees. The Provincial Treasurer shall collect a sticker fee of fifty-five pesos (Php55.00) per annum in addition to the annual fixed tax imposed by the Province for every delivery truck, van, or any other vehicle used by manufacturers, producers, wholesalers, dealers, or retailers, contractors or sub-contractors. CHAPTER XIV Bids and Awards Committee Fees ARTICLE I Imposition of Fees SECTION 158. Imposition of Fees . There are hereby imposed BAC fees on the issuance of the following: A. Bidder's Tender (Php) Cost of Goods Rate (Php) 0.00-100,000.00 100.00 100,001.00-200,000.00 200.00 200,001.00-300,000.00 250.00 300,001.00-400,000.00 300.00 400,001.00-500,000.00 350.00 500,001.00-1,000,000.00 and above not exceeding 5,000,000.00 500.00 Over 5,000,000.00 1,000.00 B. Infrastructure and Consultancy Project Cost (Php) Rate (Php) 0.00-250,000.00 200.00 250,001.00-1,000,000.00 500.00 1,000,001.00-5,000,000.00 1,000.00 5,000,001.00-10,000,000.00 2,000.00 10,000,001.00-15,000,000.00 3,000.00 15,000,001.00-20,000,000.00 5,000.00 20,000,001.00 and above 10,000.00 CHAPTER XV Rentals for Real Property ARTICLE I Lease of Real Property SECTION 159. Lease of Real Property . Real property owned by the Province may be leased for consideration, and for such terms and conditions, as may be approved by the Sangguniang Panlalawigan. cHECAS SECTION 160. Imposition of Rental. There is hereby imposed a regulatory fee in the form of rental for the use of the conference rooms, capitol grounds, and other similar places in the Iloilo Provincial Capitol at the following rates: A. Conference Rooms Lessee Rate (Php) Non-government entities 2,000.00 for the first 4 hrs. and an additional charge of 300.00/hr. thereafter, but not to go beyond 11:00 PM National or local 500.00/day and an additional charge of government agencies/units 200.00/hour after 5:00 PM where registration fees shall be collected from participants B. Iloilo Provincial Capitol Grounds Lessee Rate (Php) Non-government entities 7,500.00/day plus 500.00 from 6:00-8:00 pm and 250.00/hr. after 8:00 pm School Based/Government 5,000.00/day plus 500.00 from 6:00-8:00 pm and School Based/Government 5,000.00/day plus 500.00 from 6:00-8:00 pm and Sponsored 250.00/hr. after 8:00 pm Charges for electricity consumption shall be computed based on the following formula: Electrical Charges = Number of electrical units x wattage x number of kilowatt hours (kWh) x cost per kilowatt hour (at PECO rate), plus twenty percent (20%) maintenance cost. SECTION 161. Exemptions. Conferences and/or meetings of national and local government units and agencies are free of charge. CHAPTER XVI Rentals of Equipment ARTICLE I Imposition of Rental SECTION 162. Imposition of Rental. There is hereby imposed a regulatory fee in the form of rental for the use of infrastructure equipment owned by the Province at a rate which shall be equal or approximate to, but not less than, the current rental rates approved by the DPWH, as follows: Rental Rate Schedule of PEO Equipment on Fully Maintained Basis No. of Year Rate Per Type Units Acquired Description Day (Php) (a) Dump Truck 20 1985 NISSAN, 6-wheeler, 175 6,456.00 Hp 5.0 m3 capacity (b) Dump Truck 10 2006 ISUZU, 6-wheeler, 200 Hp 6,456.00 5.0 m3 capacity (c) Dump Truck 10 2007 ISUZU, 6-wheeler, 200 Hp 6,456.00 5.0 m3 capacity (d) Pay Loader 5 1985 KAWASAKI, 65 ZIII, 165 9,600.00 Hp 1.9 m3 capacity (e) Pay Loader 2 2006 VENIERI, VK9015, 132-152 14,768.00 Hp 2.2 m3 bucket capacity (f) Road Grader 1 1979 KOMATSU, GD505R, 125 14,768.00 Hp (g) Road Grader 4 1985 CHAMPION, 710A, 135 8,904.00 Hp (h) Road Grader 3 2006 VOLVO, G710A, 148-179 5,800.00 Variable Hp (i) Road Roller 2 1979 WATANABE, WTO 82, 8 3,992.00 tons capacity (j) Vibratory 1 1985 CATERPILLAR, Mdl. 13,248.00 Compactor CS135 (k) Vibratory 3 2007 LEBRERO, Mdl. X3, 17,208.00 Compactor operating weight: 11,680 kgs. (l) Bulldozer 4 KOMATSU, Mdl. D65A, 10,184.00 130-159 Hp (m) Bulldozer 1 1980 CATERPILLAR, Mdl. 13,936.00 D6HXL 140 Hp (n) Backhoe Loader 1 2006 VENIERI, Mdl. VF8.23D, 15,224.00 105 Hp (o) Crawler Carne 1 1979 NISSHA, Model DH-30 10,240.00 tons capacity (p) Welding 1 1985 LINCOLN, Mdl. 400 AS, 337.00 Machine Mobile with 2 cylinder diesel engine (q) Welding 1 LINCOLN, B-310, 310 170.00 Machine amps (r) Welding 1 1976 HOBART, TM-300, 330 170.00 Machine amps (s) Welding 2 2001 HOBART, AC-300, 320 170.00 Machine amps (t) Concrete Mixer 2 1 BAGGER, 4-6 CFM 1,248.00 SECTION 163. Discounting of Rental Rates. The utilization of equipment under an approved ERRO is entitled to a discount in rental for land based equipment, as follows: Age (Based on Pneumatic Crawler Mounted Acquisition) Mounted Units Units a. Five (5) years old Ten percent (10%) Ten percent (10%) b. Six (6) years old Fifteen percent (15%) Fifteen percent (15%) c. Seven (7) years old Twenty-five percent (25%) Twenty-five percent (25%) SECTION 164. Discount for Newly Rehabilitated Equipment. All newly rehabilitated equipment shall be entitled to a ten percent (10%) discount for the first five (5) years of operation or utilization, after which, it shall follow the prescribed discount as stated in section 162. SECTION 165. Rental, Timing and Charging . Rental rates, rental timing and charging of equipment shall be based on the provisions of the DPWH Department Order No. 36, series of 2004, or any subsequent regulation. (a) A rental day is defined as a continuous eight (8) hours workable period within a period of twenty-four (24) hours, excluding meal time. Usage in excess of eight (8) hours within a rental day shall be considered overtime, and rental shall be charged whether the equipment is operated or idle. (b) Month to month term ERRO ERRO for highway construction equipment shall be charged a minimum of one hundred twenty (120) hours per month whether the equipment is used or not. Actual operating hours in excess of the first one hundred twenty (120) hours shall be charged rental. (c) Day to day ERRO A minimum rental corresponding to one (1) day eight (8) hours shall be charged. The usage in excess of eight (8) hours shall be considered overtime and rental shall be charged for each hour of every time or fraction thereof. SECTION 166. Manner and Time of Payment . (a) An ERRO shall be filed with the Provincial Engineer, and duly processed by that office; (b) Upon favorable endorsement by the Provincial Engineer, the Provincial Governor, after review of the application or request for the lease, shall together with the applicant or requesting party, execute a contract of lease, specifying therein the equipment subject of the contract, the term of the lease, the rental consideration, and a provision that the lease shall be further governed by the provisions of this Code; (c) Rentals shall be paid in advance to the Provincial Treasurer. Lease/rental of equipment is non-inclusive of fuels and salaries of drivers/operators and shall be paid based on their current salary rate: (1) Issuance of equipment shall be made after the lease contract is approved and the same shall be withdrawn after the termination of lease period. Should the lessee desire to use the equipment for more than one (1) month, execution of another contract shall be done; (2) The lessee shall observe the proper use of equipment to avoid repair that is not due to normal wear and tear. In case of operation shutdown due to major breakdown, provided that the Provincial Engineer is notified accordingly within the day, payment of rental maybe suspended, or payment shall only be based on actual hours of operation. Should the period of shutdown exceed two (2) or more calendar days, the equipment shall immediately be replaced, depending on the availability of equipment at the Provincial Equipment Pool; (3) Equipment being rented maybe pulled out upon order of the Provincial Governor during calamity and emergency; and (4) The mobilization and demobilization costs shall be for the account of the lessee. (d) In every case, no lease shall be entered into unless the equipment needs/requirements of the Province's projects are met, and the Provincial Governor, upon recommendation of the Provincial Engineer, shall from time to time, specify or determine such number and class or type of equipment, as are needed or required by Province; AHDacC (e) Records of lease contracts, including the dates and hours of release of equipment to lessees, and the return of equipment to the provincial motor pool, shall be kept by the Provincial Engineer, copy furnished the Provincial Governor every fifteen (15) days or upon direction of the latter; and (f) The foregoing provisions notwithstanding, the Provincial Governor, at his discretion, may loan equipment and properties to component Municipalities and Barangays of the Province, or to government offices or agencies, in the form of assistance in the implementation of government or public projects undertaken by them, or in the maintenance or repair of roads within their territorial areas, free from rental. Provided, however, that such projects or works are emergency or urgent in nature and without funding from national or other sources. Provided, further, that fuel and oil consumption or needs of the equipment, shall be for the account and paid for by the borrowing local government unit, office or agency; and Provided, finally, that the requirements and restrictions provided for in paragraph (d) above, are first complied with. CHAPTER XVII Laboratory Testing Fees of Construction Materials ARTICLE I Imposition of Fees SECTION 167. Imposition of Fees . There is hereby imposed fees for the laboratory testing of construction materials being conducted by the Materials and Quality Control Unit of the Provincial Engineer, based on the schedule of rates of DPWH Department Order No. 25, series of 2006, as follows: Kind of Test/Service Rate (Php) A. Soil 1. Grading 200.00 2. Liquid Limit 120.00 3. Plastic Limit 120.00 4. Shrinking Limit 150.00 5. Moisture Content 60.00 6. Compaction (Proctor) 570.00 7. Compaction (Modified) 640.00 8. Field Density 380.00 9. California Bearing Ratio (CBR) 1,160.00 10. Penetration (CDR) per Molded Specimen 90.00 11. Swell (CBR) per Molded Specimen 90.00 12. Specific Gravity 160.00 13. Unit Weight (Disturb Samples) 120.00 B. Soil Aggregates (For sub-base, base and surface course) 1. Grading 200.00 2. Unit Weight, Loose and Gravel 150.00 3. Liquid Limit 120.00 4. Plastic Limit 120.00 5. Specific Gravity and Absorption 200.00 6. Absorption 120.00 7. Moisture Content 90.00 8. Abrassion 420.00 9. Specific Gravity 140.00 10. California Bearing Ratio (Complete Test) 1,160.00 11. Trial Mix (Concrete Design) given Cement Factor 1,120.00 12. Trial Mix (Concrete Design) given Strength a. First Trial 1,060.00 b. Each Extra Trial 820.00 C. Hydraulic Cement 1. Fitness by 200 Sieve 90.00 2. Compressive Strength 28 days (Mortar Strength) 140.00 D. Concrete and Cement Products 1. Compressive Strength of Concrete Cubes (6" x 6") 100.00 2. Compressive Strength of Concrete Cylinders a. 6" x 12" 100.00 b. 8" x 16" 120.00 3. Flexural Strength of Concrete Bean (6" x 6") 120.00 4. Compressive Strength of CHB (Hollow Blocks) 120.00 5. Dimension Measurement 90.00 CHAPTER XVIII Veterinary Service Fees ARTICLE I Imposition of Fees SECTION 168. Imposition of Fees . There is hereby imposed a veterinary inspection fee for every animal, animal products, and by-products issued with veterinary health certificate and shipping permit by the Provincial Veterinarian, at the following rates: Items Quantity Rate (Php) A. Large Animals 1. Carabao, cattle, horse Minimum of one (1) 100.00 head In excess of one (1) head 50.00/head B. Small Domesticated Animals 1. Goat/Sheep 1-10 heads 30.00 In excess of 10 heads 10.00/head C. Swine 1-10 heads 50.00 In excess of 10 heads 20.00/head D. Dogs, Cats, and other small 20.00/head pet animals E. Poultry 1. Day Old Chicks/Goslings/Ducklings, and other Young Poultry 1-500 heads 20.00 In excess of 500 heads 0.05/head 2. Adult Chickens, Ducks, Geese, Turkey and other Domesticated Fowls except Game Fowls 1-9 pieces 20.00 In excess of 20 pieces 1.00/pc. 3. Dressed Chicken 1-20 pieces 20.00 In excess of 20 pieces 2.00/pc. 4. Hatching/Table Eggs (Fresh/Sealed Balut) 1-1,000 eggs 20.00 Per 1,000 eggs in excess 2.00 of 1,000 eggs F. Game Fowls 1. Fighting Cocks, Stags, Bull Stags 1-4 heads 20.00 In excess of 4 heads 5.00/head 2. Lechon (Pork) 20.00/pc. 3. Lechon (Poultry) 1-20 pieces 20.00 In excess of 20 pieces 1.00/pc. SECTION 169. Veterinary Health Certificate and Shipping Permit. No person shall be allowed to transport animals, animal products, and by-products outside the territorial jurisdiction of the Province, without a veterinary health certificate and shipping permit issued by the Provincial Veterinarian. SECTION 170. Time, Place and Manner of Payment. Payment of veterinary inspection fees shall be made to the Provincial Treasurer or to his duly authorized deputy after the inspection of animals, animal products, and animal by-products; but before the issuance of any veterinary health certificate and shipping permit, evidence of payment, shall be presented to the Provincial Veterinarian or his duly authorized representative. Payment shall be made as follows: IDSEAH (a) All owners of animal and/or poultry for shipment outside the territorial jurisdiction of the Province, shall secure certificate of ownership from the Punong Barangay, which shall be presented to the Municipal Treasurer before payment of the required fees; (b) The Municipal Agriculturist shall issue the shipping permit for animals to other places within the Province. For animals destined outside the Province, the certificate of ownership and official receipt should be attached; (c) The Provincial Veterinarian or his duly authorized representative shall issue the veterinary health certificate upon verification of the official receipt and certificate of ownership; and (d) In the airport located in the Province and sea ports of Iloilo City, no shipping permits shall be issued by the RVQO, unless accompanied by the official receipt from the City or Municipality where the animal originated, and veterinary health certificate and shipping permit issued by the Provincial Veterinarian. SECTION 171. Collection Incentives . The proceeds of the veterinary services fees shall be distributed as follows: a. Province Seventy Percent (70%) b. Municipality Twenty Percent (20%) c. Barangay Ten Percent (10%) SECTION 172. Place of Inspection, Issuance of Veterinary Health Certificate and Shipping Permit . Inspection of animals for the issuance of veterinary health certificate and shipping permit shall be conducted in the barangay where the animals originated, while the issuance of veterinary health certificate and shipping permit shall be made in the office of the Provincial Veterinarian, and in port of entry and/or exit, or in a place designated by the Provincial Veterinarian. Inspection shall also be conducted aboard carriers/vessels within reasonable time after arrival or before departure. SECTION 173. Valid Permits for the Transport of Animals Outside the Province . The veterinary health certificate and shipping permit issued by the Provincial Veterinarian shall be considered valid for the transport of animals, animal products and by-products outside the Province, except for the sea ports found in Iloilo City and airport located in the Province. SECTION 174. Duration of Veterinary Health Certificate/Shipping Permit . Veterinary health certificate and shipping permit issued by the Provincial Veterinarian shall be valid for seven (7) days. Veterinary health certificate and shipping permits may be renewed once, after or before, the expiry date. SECTION 175. Inspection of Issuance of Certificate of Registration to Commercial Livestock and Poultry Farm . There shall be charged and collected a registration fee for the conduct of annual inspection of commercial livestock and poultry farm, as follows: Livestock/Poultry Farm Rate (Php) a. Cattle Farm 500.00 b. Carabao Farm 500.00 c. Goat Farm 500.00 d. Hog Farm Semi-Commercial 250.00 Commercial 500.00 e. Poultry Farm Layers: Semi-Commercial 150.00 Commercial 300.00 Broilers: Semi-Commercial 150.00 Commercial 300.00 f. Game Fowl Semi-Commercial 150.00 Commercial 300.00 The corresponding certificate of registration shall be issued upon presentation of proof of payment made to the Provincial Treasurer. SECTION 176. Classification of Farms. A farm shall be considered as established for semi-commercial or commercial purpose, when it is maintained with the following: Farm Classification Details a. Cattle Farm 20 Heads and above all ages b. Carabao Farm 20 Heads and above all ages c. Goat Farm 50 Heads and above all ages d. Hog Farm Semi-Commercial 50-99 sow level Commercial 100 Heads and above e. Poultry Farm Layers: Semi-Commercial 1,000-4,999 heads Commercial 5,000 heads and above Broilers: Semi-Commercial 100 heads including chicks and hens Commercial 5,000 heads and above f. Game Fowl Semi-Commercial 50 to 100 heads including chicks and hens Commercial 101 heads and above including chicks and hens SECTION 177. Administrative Provisions. (a) Carriers/vessels/cargo forwarders are strictly prohibited from ferrying/transporting animals, animal products or animal by-products, without a veterinary health certificate and shipping permit. Managing officers of carriers/vessels/cargo forwarders, shall be required to exercise the diligence of a good father of a family to avoid transporting animals to destinations outside the jurisdiction of the Province. In case of violation by crew members, such managing officers shall be held solidarily liable. aCIHcD (b) Fighting cocks/stags and game fowl breeders shall not be issued veterinary health certificate and shipping permit without a barangay clearance issued by the Barangay, where the animals originated. (c) Large cattle shall not be issued the veterinary health certificate and shipping permit, without presentation of the original certificate of ownership/certificate of transfer issued by the City/Municipal Treasurer, where the animal originated. (d) In excess of ten (10) heads of every species of animals, livestock or poultry handler's license shall be required before any veterinary health certificate and shipping permit can be issued. (e) Animals of specific species, subject to quarantine's "no entry, no exit" regulations, accidentally brought outside of the quarantine zone, shall be seized and impounded even if a veterinary health certificate and shipping has been issued. Animals seized and impounded shall be returned to the area quarantined, or brought to the nearest livestock motel or holding corrals, or disposed of properly, at the discretion of the Provincial Veterinarian. (f) Any false statement pertinent to the issuance of veterinary health certificate and shipping permit, shall constitute sufficient ground for denial of application or revocation. (g) If there is a necessity for the animals, animal products or by-products to be properly disposed of, or for any reason necessary for the survival of the animal industry of the Province, the Provincial Veterinarian may order the disposal of such animals, animal products or animal by-products, in a place designated by him, witnessed by the owner or representative, vessel representative and the elements of the PNP and/or Barangay officials. The Provincial Veterinarian is deemed to have acquired jurisdiction over the animals, animal products or animal by-products from the moment the carrier/vessel enters the territorial jurisdiction of the Province. (h) Animals, animal products or animal by-products, entering the jurisdiction of the Province, shall not be allowed to disembark from any land/sea/air/carrier, without having been examined by the Provincial Veterinarian/PVQQ, or their duly authorized deputies and thereafter issued with a veterinary health certificate, if found not to have such veterinary health certificate and shipping permit or its equivalent from the Province where the animals, animal products or animal by-products originated. (i) Animals categorized under the wildlife species shall not be issued the veterinary health certificate and shipping permit without proper clearance from concerned government office for its transport outside the Province. CHAPTER XIX Rentals for the Use of the Iloilo Sports Complex and its Facilities ARTICLE I Imposition of Fees SECTION 178. Imposition of Fees . There is a hereby imposed regulatory fee in the form of rentals for the use of the Iloilo Sports Complex and its facilities, as follows: A. Play Courts/Ground/Grandstand Day Time Night Time Additional Facilities Rate (Php) Rate (Php) Impositions General Entrance Fee 10.00/head Outdoor Basketball Court Training/Practice Private 100.00/hr./court plus 50.00 plus /hr./court entrance fee 10.00 Government Sponsored 80.00/hr./ plus 50.00 plus court /hr./court entrance fee 10.00 Clinic/Seminar 50.00/hr./ plus 50.00 plus court /hr./court entrance fee 10.00 Physical Education Class 50.00/hr./ plus 50.00 plus court /hr./court entrance fee 10.00 Competition/Sportsfest (Exclusive Use) Local 600.00/ plus 50.00 day/court /hr./court Regional 1,000.00/ plus 50.00 day/court /hr./court National 1,500.00/ plus 50.00 day/court /hr./court International 2,000.00/ plus 50.00 day/court /hr./court Corporate Sportsfest (Exclusive Use) Local (Provincial and Regional) 1,000.00/day/ plus 50.00 court /hr./court National 2,000.00/day/ plus court 50.00/hr./ court International 3,000.00/day/ plus 50.00 court /hr./court School Based 600.00/ plus 50.00 day/court /hr./court Outdoor Volleyball Court Training Practice Private 100.00/ plus plus hr./court 50.00/hr./ entrance fee court 10.00 Government Sponsored 80.00/hr./court plus plus 50.00/hr./ entrance fee court 10.00 Clinic/Seminar 80.00/hr./court plus plus 50.00/hr./ entrance fee court 10.00 Physical Education Class 50.00/hr./court plus plus 50.00/hr./ entrance fee court 10.00 Competition/Sportsfest (Exclusive Use) Local 600.00/ plus day/court 50.00/hr./ court Regional 1,000.00/ plus 50.00 day/court /hr./court National 1,500.00/ plus 50.00 day/court /hr./court International 2,000.00/ plus 50.00 day/court /hr./court Corporate Sportsfest (Exclusive Use) Local (Provincial and Regional) 1,000.00/day/ plus court 50.00/hr./ court National 2,000.00/day/ plus court 50.00/hr./ court International 3,000.00/day/ plus 50.00 court /hr./court School Based 600.00/day/ plus court 50.00/hr./ court Football/Softball Field Training Practice Private 200.00 per hour plus 250.00 plus per hour entrance fee 10.00 Government Sponsored 100.00 per hour plus 250.00 plus per hour entrance fee 10.00 Clinic/Seminar 200.00 per hour plus 250.00 plus per hour entrance fee 10.00 Physical Education Class 100.00 per hour plus 250.00 plus per hour entrance fee 10.00 Competition/Sportsfest (Exclusive Use) Local 1,500.00/day plus 250.00 /hr. Regional 2,500.00/day plus 250.00 /hr. National 3,000.00/day plus 250.00 /hr. International 4,000.00/day plus 250.00 /hr. Corporate Sportsfest (Exclusive Use) Local (Provincial and Regional) 1,500.00/day plus 250.00 /hr. National 2,500.00/day plus 250.00/hr. International 3,500.00/day plus 250.00/hr. School Based 1,000.00 day/court plus 250.00/hr. Olympic Size Swimming Pool Training/Practice Private 30.00/head 40.00/head 800.00/month/ person Government Sponsored/ Physical Education Class 20.00/head 30.00/head 500.00/month/ person Competition/Sportsfest for Government Institutions and Schools (Exclusive Use) Local 300.00/hr. or plus 150.00/hr. 1,500.00/day after 6:00 pm Regional 500.00/hr. or plus 150.00/hr. 2,500.00/day after 6:00 pm National 500.00/hr. or plus 150.00/hr. 2,500.00/day after 6:00 pm International 700.00/hr. or plus 150.00/hr. 4,000.00/day after 6:00 pm Corporate Sportsfest for Private Institutions (classified based on participants) (Exclusive Use) Local 500.00/hr. or plus 150.00/hr. 2,500.00/day after 6:00 pm National 600.00/hr. or plus 150.00/hr. 3,000.00/day after 6:00 pm International 700.00/hr. or plus 150.00/hr. 4,000.00/day after 6:00 pm School Based 1,500.00/day plus 150.00/hr. after 6:00 pm Tennis Court Training/Practice Private 60.00/hr./court plus 150.00/hr. plus entrance 6:00-8:00 pm fee 10.00 Government Sponsored 50.00/hr./court plus 150.00/hr. plus entrance 6:00-8:00 pm fee 10.00 Physical Education Class 40.00/hr./head plus 150.00/hr. plus entrance 6:00-8:00 pm fee 10.00 Competition/Sportsfest (Exclusive Use) Local 600.00/day/ plus 150.00/hr. court 6:00-8:00 pm Regional 1,000.00/day/ plus 150.00/hr. court 6:00-8:00 pm National 1,500.00/day/ plus 150.00/hr. court 6:00-8:00 pm International 2,000.00/day/ plus 150.00/hr. court 6:00-8:00 pm Corporate Sportsfest (Exclusive Use) Local (Regional and 1,000.00/day/ plus 150.00/hr. Provincial) court 6:00 National 2,000.00/day/ plus 150.00/hr. court 6:00 International 3,000.00/day/ plus 150.00/hr. court 6:00 School Based Sportsfest 600.00/day/ plus 150.00/hr. court 6:00 Track Oval Training Practice entrance fee 10.00 Physical Education Class 100.00/hr. plus 10.00/head entrance fee Clinic/Seminar 200.00/hr. plus 10.00/head entrance fee Competition/Sportsfest (Exclusive Use) Local 1,500.00/day plus 250.00/hr. Regional 2,500.00/day plus 250.00/hr. National 3,000.00/day plus 250.00/hr. International 4,000.00/day plus 250.00/hr. Corporate Sportsfest (Exclusive Use) Local (Provincial and Regional) 1,500.00/day plus 250.00/hr. National 2,500.00/day plus 250.00/hr. International 3,500.00/day plus 250.00/hr. School Based 1,200.00/day plus 250.00/hr. Sepak Takraw Court Training/Practice Private 150.00/hr./ plus 150.00 court 6:00-8:00 pm Government-Sponsored 100.00/hr./ plus 150.00 court 6:00-8:00 pm Physical Education Class 80.00/hr./ plus 150.00 court 6:00-8:00 pm Clinic/Seminar 150.00/hr./ plus 150.00 court 6:00-8:00 pm Competition/Sportsfest (Exclusive Use) Local 1,000.00/day/ plus 150.00 court 6:00-8:00 pm Regional 2,000.00/day/ plus 150.00 court 6:00-8:00 pm National 3,000.00/day/ plus 150.00 court 6:00-8:00 pm International 4,000.00/day/ plus 150.00 court 6:00-8:00 pm Main Grandstand Grandstand (Main) 3,500.00/day plus 150.00/hr. or 500.00/hr. after 6:00 pm Center Color Portion 500.00/day plus 150.00/hr. or 75.00/hr. after 6:00 pm Side Color Portions 300.00/day or plus 150.00/hr. 50.00 portion/hr. after 6:00 pm Covered Gym Grandstand Grandstand (2 Wings) 200.00/wing/hr. or 1,500.00/wing /day Exclusive Use of All Play Courts and Grounds Private 15,000.00/day plus 1,000.00 6:00-8:00 pm & 500.00/hr. after 8:00 pm School Based/ 10,000.00/day plus 1,000.00 Government Sponsored 6:00-8:00 pm & 500.00/hr. after 8:00 pm Exclusive Use of All Play Courts (Including Swimming Pool and Mini Grandstand) Private 20,000.00/day plus 1,000.00 6:00-8:00 pm & 500.00/hr. after 8:00 pm School Based/ 15,000.00/day plus 1,000.00 Government Sponsored 6:00-8:00 pm & 500.00/hr. after 8:00 pm Concert Venue Local 15,000.00/ plus 2,000.00 concert proper 6:00-12:00 pm & 500.00/hr. after 12:00 mn National 30,000.00/ plus 2,000.00 concert proper 6:00-12:00 pm & 500.00/hr. after 12:00 mn International 50,000.00/ plus 2,000.00 concert proper 6:00-12:00 pm & 500.00/hr. after 12:00 mn Conventions/Seminars/ 15,000.00/day plus 1,000.00 Rallies 6:00-8:00 pm & 500.00/hr. after 8:00 pm Conventions/Seminars/ 10,000.00/day plus 1,000.00 Rallies 6:00-8:00 pm & 500.00/hr. after 8:00 pm ILOILO SPORTS COMPLEX FACILITIES AND GROUNDS (Inclusive of function rooms, restrooms, shower rooms, and all sports facilities, except for spaces occupied by the Province and lessees) Private 25,000.00/day plus 2,500.00 after 5:00 pm School Based/Government Sponsored 20,000.00/day plus 2,500.00 after 5:00 pm ISC Main Room Rental Room No. 1 Aircon 1,000.00/day or 100.00/hr. plus 50.00/hr. after 6:00 pm Non-Aircon 700.00/day or 70.00/hr. plus 50.00/hr. after 6:00 pm Room No. 2 Aircon 700.00/day or 70.00/hr. plus 50.00/hr. after 6:00 pm Non-Aircon 500.00/day or 50.00/hr. plus 50.00/hr. after 6:00 pm Room No. 3 Aircon 700.00/day or 70.00/hr. plus 50.00/hr. after 6:00 pm Non-Aircon 500.00/day or 50.00/hr. plus 50.00/hr. after 6:00 pm Room No. 4 Aircon 700.00/day or 70.00/hr. plus 50.00/hr. after 6:00 pm Non-Aircon 500.00/day or 50.00/hr. plus 50.00/hr. after 6:00 pm Covered Gym Basketball Court Practice Games 300.00/hr. plus 100.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets Competition/Sportsfest School Based 400.00/hr. plus 100.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets Corporate 600.00/game plus 150.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets Commercial Competition Local 600.00/game plus 150.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets National 1,500.00/game plus 150.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets International 2,000.00/game plus 150.00/hr. plus 100.00/hr. for use of electronic score board & other gadgets Covered Gym Badminton Court Non Peak Hours (7:00 am-5:00 pm) 40.00/hr./court (Monday-Friday) 50.00/hr./court (Saturday-Sunday) Peak Hours 50.00/hr./court plus 100.00/ Reservation are (5:00 pm-8:00 pm) hr./court allowed for 3 courts, the rest of the courts are for a first come-first served basis Competition/Sportsfest 100.00/hr./court plus 50.00/hr. court with lights Covered Gym Playcourt and Grandstand Non-Sport Activities Private 12,000.00/day School Based/ 8,000.00/day Government Sponsored Sports Activities Private 10,000.00/day School Based/ 6,000.00/day Government Sponsored Covered Gym Concert Venue Local 25,000.00/day plus 2,000.00 (6:00-12:00 pm) National 40,000.00/day plus 2,000.00 (6:00-12:00 pm) International 60,000.00/day plus 2,000.00 6:00-12:00 pm Covered Gym (Inclusive of play courts, grandstand, hostel, conference rooms, training rooms, function rooms, and grounds, except for spaces occupied by the Province and lessees) Private 30,000.00/day plus 2,000.00 6:00-12:00 pm School Based/ 25,000.00/day plus 2,000.00 Government Sponsored 6:00-12:00 pm Competition/Tournament Basketball Court or Badminton Court (Inclusive of grandstand and grounds) Local 25,000.00/day plus 2,000.00 6:00-12:00 pm National 40,000.00/day plus 2,000.00 6:00-12:00 pm International 60,000.00/day plus 2,000.00 6:00-12:00 pm Entrance Fee for Field Trips Private 10.00/head Government Sponsored 5.00/head Students 5.00/head OFFICE SPACE RENTAL Ground Floor 100.00/square meter plus 10% increase annually Second Floor 80.00/square meter plus 10% increase annually Sound System 1,000.00/day plus 100.00/hr. after 6:00 pm (a) All package deals, i.e., Iloilo Sports Complex facilities and grounds (inclusive of function rooms, restrooms, shower rooms, and all sports facilities, except for spaces occupied by the Province and lessees; and Covered Gym (inclusive of play courts, grandstand, hostel, conference rooms, training rooms, function rooms, and grounds, except for spaces occupied by the Province and lessees), shall include sound system. (b) The client shall be responsible for overtime pay of the maintenance personnel during the conduct of its activities. (c) A fraction of an hour or day shall be charged the full rate. (d) For preliminary and post activities, the client shall be charged at the regular rate for the facility that shall be used. B. Rental of Vehicles No. of Hours Vehicle Rental Driver/Service (Php) (Php) First three (3) hrs. 500.00 100.00 province/city Every succeeding hr. 170.00 30.00 province/city Ten (10) hours 1,500.00 300.00 province/city One day (24 hrs.) 2,000.00 800.00 province One day (24 hrs.) 2,000.00 500.00 city (a) A fraction of an hour is considered one (1) hour. (b) Maximum capacity of fourteen (14) passengers, including the driver. Excess child passenger shall be charged an additional fifty pesos (Php50.00) per head. (c) Actual fuel consumption of the vehicle shall be borne by the renting party, computed based on the actual consumption of the vehicle i.e., of liter of fuel per unit of distance. (d) The driver's services shall be considered under official time and his fee shall be shouldered by the renting party. (e) Provincial government offices/employees on unofficial trips can avail of ten percent (10%) discount. (f) The conforme letter signed by the client and the head of office shall be binding between, and among the parties. (g) Rental for vehicle for use outside of the Province shall be subject to the approval to the Provincial Governor. (h) For reservations of vehicle, a twenty percent (20%) earnest money shall be deposited with the office cashier, and shall form part of the payment. In case of cancellation, it shall be forfeited in favor of the Province. C. ISC and Covered Gym Table Tennis Facilities ISC MAIN Rate (Php) Practice Games 10.00/person/hr. Competition 700.00/room (2 tables) per day COVERED GYM Practice Games 15.00/person/hr. COMPETITION Local 50.00/table/hr. or 350.00/table/day, plus electricity Regional 75.00/table/hr. or 500.00/table/day, plus electricity National 100.00/table/hr. or 650.00/table/day, plus electricity D. ISC Billiards and Boxing Gym BILLIARDS Rate (Php) Practice Games 30.00/table/hr. Competition 50.00/table/hr. or 350.00/table/day BOXING GYM Practice Sessions 30.00/head/hr. E. ISC and Covered Gym Parking Fee ISC PARKING AREA Rate (Php) Parking Fee 10.00/hr. Overnight Parking Fee 100.00 COVERED GYM PARKING AREA Parking Fee 10.00/hr. Overnight Parking Fee 100.00 F. Iloilo Sports Complex Season Pass TRACK OVAL Rate (Php) a. Good for One (1) Year 1,500.00 b. Good for Six (6) Months 750.00 VEHICLE PARKING PASS Rate (Php) a. Good for One (1) Year 750.00 b. Good for Six (6) Months 500.00 G. Copying Machine Services SIZE Rate (Php) Long size 1.50/page Short size 1.00/page H. ISC Hostel and Dormitory Hostel Room No. Occupancy Monthly Rate/ Room (Php) 1 4 8,000.00 2 2 4,000.00 3 2 4,000.00 4 3 6,000.00 5 2 (1 double deck bed) 3,000.00 6 2 4,000.00 7 2 4,000.00 8 4 (2 double deck beds) 6,000.00 I. Dormitory Rooms Hostel Room No. Occupancy Daily Rate (Php) No. 9, 10, 11, & 12 Average Capacity 1,000.00 for first 10 persons, of 18 persons in excess of 10 persons, 150.00 per person Hostel and dormitory room accommodation includes lights, ceiling fan and water. The use of air-conditioning and appliances, shall be subject to additional charges. J. Charges for Extra Items Item Charges (Php) Pillow 15.00 Pillow Case 5.00 Blanket 50.00 Bath Towel 10.00 Hand Towel 5.00 Comforter (Small) 80.00 Comforter (Big) 150.00 Foam 50.00 Folding Bed 75.00 Bed 120.00 K. Charges for Lost or Damaged Items Item Lost (Php) Damaged (Php) Bath Towel (New) 300.00 300.00 Bath Towel (Old) 100.00 100.00 Bed Pad (Small) 700.00 100.00 Bed Pad (Big) 800.00 100.00 Comforter (Small) 500.00 500.00 Comforter (Big) 2,500.00 2,500.00 Pillow 185.00 185.00 Pillow Case 50.00 50.00 Fitted Sheet 150.00 150.00 Blanket 400.00 400.00 Foam Mattress 200.00 200.00 Placemat 25.00 25.00 Floor mat 150.00 150.00 Shower Curtain 80.00 80.00 Snap Case 75.00 75.00 Mirror 230.00 230.00 Telephone 750.00 750.00 Remote Control 250.00 250.00 Ash Tray 50.00 50.00 Pitcher 120.00 120.00 Slippers 30.00 30.00 Drinking Glass (small) 10.00 10.00 Drinking Glass (big) 25.00 25.00 Door Key 100.00 100.00 L. ISC Training Room Accommodation Rate (Php) a. Use of training room, inclusive of 1,500.00/day and an additional charge of chairs, tables and sound system 200.00/hour after 5:00 PM b. Use of training room for parties, 2,000.00 for the first 4 hrs. and an dinner and the like additional charge of 300.00/hr. thereafter, but not to go beyond 11:00 PM c. Miscellaneous Items Extra Items: Tablet Chairs 10/unit/day Plastic chairs 5/unit/day Tables (small) 20/unit/day Tables (long) 30/unit/day Tent (small) 200/unit/day Tent (Medium) 300/unit/day Tent (Big) 400/unit/day d. Audio Visual Equipment Television Set 150.00/hr. or 800.00/day CD/VCD/DVD Player 150.00/hr. or 800.00/day Overhead Projector and Screen 500.00/hr. LCD Projector 500.00/hr., plus additional charge of 200.00 for the succeeding hour or a fraction thereof Laptop 500.00/hr., plus additional charge of 200.00 for the succeeding hour or a fraction thereof Package (combined use of audio 8,000.00 for 8 hrs. visual equipment) (a) The LCD Projector and computer laptop shall only be operated by the duly authorized computer operator of the Office of the Economic Enterprise. Repairs of any damages due to unauthorized operation and/or tampering by the renting party shall be for his account, and the amount shall be based on the assessment of management. (b) Honorarium of sixty pesos (Php60.00) per hour, for a minimum of two (2) hours, and other related expenses of the operator shall be shouldered by the lessee. M. Miscellaneous Items Miscellaneous Items Rate (Php) Swimsuit 15.00/day Swimming Trunks 15.00/day Swimming Caps 10.00/day Kick Board 10.00/day Volleyball/Basketball Balls 10.00/day Chess Board 10.00/hr. Cable T.V. 200.00/hr. or 100.00/day Picket Fence 100.00/unit/day Vendor Fees Local Events (City/Provincial) 200.00/sq. m./day Regional Events 300.00/sq. m./day National Events 500.00/sq. m./day International Events 600.00/sq. m./day Peddler Fees Local Events 30.00/head/day Regional/National 50.00/head/day International 80.00/head/day Advertisements Wall/Fence 10,000.00/block/year Streamer 100.00/week or 500.00/month or a fraction thereof N. Laundry Charges for Lodgers Item Rate per piece (Php) Service Fee (inclusive of ironing) Handkerchief/Underwear 6.00 2.00 Shirt/Blouse 8.00 2.00 Short Pants 8.00 2.00 Children's Clothes 8.00 2.00 Adult Cotton Pants 8.00 2.00 Adult Maong Pants 17.00 3.00 Long Dress 17.00 3.00 The guest may opt to avail of laundry services at twenty-five pesos (Php25.00) per kilo of any of the clothing items above, plus ten pesos (Php10.00) per kilo for the service fee. O. Table Rentals Item Rate (Php) Long table with table cloth 50.00/set/day Small Table with Table Cloth 35.00/set/day P. Charges for Lost or Damaged Table Cloth Table Cloth Lost (Php) Damaged (Php) For Long Table 180.00 180.00 For Small Tables 100.00 100.00 (a) Charges for electricity consumption shall be computed based on the following formula: Electrical Charges = Number of electrical units x wattage x number of kilowatt hours (kwh) x cost per kilowatt hour (at PECO rate), plus twenty percent (20%) maintenance cost. (b) There shall be a one (1) day "open house" for the public to avail free use of the ISC facilities, excluding non-sports facilities from 8:00 a.m. to 5:00 p.m., on a day within the annual celebration of the "Semana sang Iloilo", or on a day set by the Provincial Governor. (c) For all the prescribed rates, the Provincial Governor is hereby granted the authority to grant discounts of thirty percent (30%) on sports facilities, and ten percent (10%) on non-sports facilities. (d) Children seven (7) years old and below, shall not be allowed to enter the ISC unless accompanied by parents or guardians. (e) Athletes of Municipalities of the Province, in practice or training for DepEd/local or national sports agencies or initiated sports activities, may avail of discount or free use of sports facilities, subject to the approval of the Provincial Governor. Provided, that during competition, local government units or local sports associations, shall pay proper fees, as provided in this Code. (f) Senior citizens may avail of the ISC facilities, subject to special laws. (g) Employees of the Province, including spouses and children, may avail of the ISC facilities free of charge. CHAPTER XX Miscellaneous Provisions ARTICLE I Necessity of Permit and/or License SECTION 179. Necessity of Permit and/or License . It shall be unlawful for any person to engage in any business, trade or profession in the Province, for which taxes, fees or charges are authorized to be levied and collected under this Code, without first paying and/or obtaining the required permit and/or license. SECTION 180. Invalid Payments . Any tax, fee or charge paid in any locality outside the Province for any business, trade or profession, which is required to be paid in the Province under the provisions of this Code, shall be invalid. SECTION 181. Separate Permit and/or License for Different Business, Trade or Profession . If a person desires to engage in more than one (1) kind of business, trade or profession, he shall pay the tax, fee or charge imposed on each separate or different kind of business, trade, or profession, notwithstanding the fact that he may conduct or operate all such businesses, trade, or profession in one establishment only. SECTION 182. Registration of Name or Style with the Provincial Treasurer . Every person shall, in addition to the payment of the required tax, fee, or charge, register with the Provincial Treasurer, before the commencement of business, trade or the conduct of profession, or the renewal of any permit and/or license. The registration shall contain his name or style, place of residence, business, the place where such business is carried on, and such other information as may be required by the Province in the form prescribed therefor. In case of a juridical entity, the name and residences of the various persons constituting the same shall also be registered. The Provincial Treasurer, after taking into consideration the volume of sales, financial condition and other relevant factors, may require the registrant to guarantee the payment of taxes, fees or charges by way of advance payment, or the posting or filing of a security, guarantee or collateral acceptable to the Provincial Treasurer. HSCATc SECTION 183. When Ownership of Business is Transferred. When the ownership of a business already existing and operating under permit changes in form, as from single proprietorship to partnership or corporation, or whenever the business is carried under a new name and style, or the business is transferred to a different owner, but is continued or carried on its entirety, or in part, as the original or the same business establishment, the same shall not be considered as a new business for purposes of enabling the owner or operator thereof to pay a lower rate of tax, fee or charge, but shall be deemed as a continuation of, and subject to the rates of taxes, fees or charges applicable to, the original or existing business. SECTION 184. Removal or Transfer of Business to other Location . Any business, trade, or profession, for which taxes, fees or charges have been paid pursuant to the provisions of this Code, may be moved to and continued in another place within the Province, without payment of additional taxes during the term for which payment has already been made. Provided, however, that the taxpayer concerned shall first secure approval of the Provincial Governor, and notify the Provincial Treasurer, in writing of such approved removal or transfer at least forty-eight (48) hours before the transfer or removal. Proper notation of such transfer shall be made by the Provincial Treasurer or his deputy on the face of the official receipt, privilege tax receipt or other records involved. SECTION 185. Continuation of Business of Deceased Person . When any person paying a business tax dies and the same business is continued by the person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid. Provided, however, that the person interested in the estate should within thirty (30) days from the death of the decedent submit to the Provincial Treasurer inventories of goods or stocks at the time of such death. The requirement under this section shall also be applicable in the case of transfer of ownership or change of name of a business establishment. SECTION 186. Duration of Permits . Permits shall be granted annually and shall expire on the thirty first (31st) day of December of the year of issuance thereof. SECTION 187. Revocation of Permit . (a) Notwithstanding kindred provisions applicable to specific chapters, the Provincial Governor shall have the power to revoke a permit for: (a) Violation of law; and (b) Upon recommendation of the Provincial Treasurer, (1) For persistent or habitual delinquency in the payment of taxes, fees or charges; or (2) For fraudulent business practices which may result in revenue loss to the Province. The revocation of a permit and/or the issuance of an order closing the business by the Provincial Governor automatically cancels the license and/or permit of the business involved, and under this circumstance, the taxpayer shall not be entitled to any tax, fee or charge refund for the unexpired portion of the year or quarter for which payment had been made in full. SECTION 188. Renewal of Permits . Every permit shall be renewed within the first twenty (20) days of January following its expiration. ARTICLE II Procedure for the Issuance of Permits/Licenses and Closure of Business SECTION 189. Requirements . All applicants for permits and/or licenses, or renewals of the same, shall comply with all the following requirements: (a) Provincial Assessor's office Certificate of real property ownership; (b) Provincial Treasurer's office, (1) real property tax clearance; (2) computation of payments; (3) recording of the permittee's business and the complete address and location sketch, where necessary; (4) signature of the provincial treasurer; and (5) issuance of official receipt after payment. (c) Permit Unit-Provincial Governor's Office, (1) issuance of payment number; and (2) signature of the Provincial Governor, and release of the permit. SECTION 190. Action on Application for Permit . Notwithstanding kindred provisions applicable to specific chapters, upon compliance with all the requirements, the application for new license and/or permit or renewal thereof shall be acted upon within seventy-two (72) hours from the time the same is actually submitted, either favorably or unfavorably. If the action is unfavorable, written reasons shall be submitted to the applicant within the said period of time, in order that he can comply with the requirements or cure the defect. In the event that no action is taken thereon within the said period; it is deemed that such application has been favorably acted upon and the actual issuance of the license and/or permit, or renewal thereof shall be ministerial. SECTION 191. Grounds for Denial of Permit . Notwithstanding kindred provisions applicable to specific chapters, the following shall be considered as grounds for denial and/or revocation of permit and/or license or renewal thereof: (a) Violation of law; (b) When the owner/operator of the business abuses the privilege to the injury of the public moral and peace; (c) Upon recommendation of the Provincial Treasurer, (1) For persistent or habitual delinquency in the payment of taxes, fees or charges; (2) For fraudulent business practice which may result in revenue loss to the Province; (d) When the business is conducted in a disorderly manner; (e) When the business is used for illegal activities; (f) When the business is conducted in a way contrary to the character of the business applied for; (g) When the business is permitted to be used as a resort for disorderly characters, criminals or women of ill-repute; IDTSEH (h) Willful neglect of the owner/operator to comply with any of the requirements set forth for such business; and (i) Violation of any other ordinance in connection with, or related to such business. SECTION 192. Written Notice before Actual Closure . In case of revocation of permits and/or licenses and/or closure of business, the owner/operator of such business shall be given written notice of revocation and/or closure at least ten (10) days before the date of actual revocation and/or closure, except when the business involves illegal activities under the Revised Penal Code or other penal laws or fraud, in which case the provision of this section shall not apply. SECTION 193. Notice of Revocation . Any notice of revocation and/or closure under section 191 made without complying with the ten (10) days notice provided shall be null and void. The notice of revocation and/or closure shall state all violations of laws, ordinances or conditions of the permit and/or license, including the date of the violation by the owner/operator of the business concerned. Within the ten (10) days period, the owner/operator of the business shall be given a grace period to comply with all the requirements and/or deficiencies which are the grounds for such revocation and/or closure, except on ground of fraud or habitual delinquency in the payment of taxes, fees or charges. In case the owner/operator of the business complies with all requirements and deficiencies within the prescribed period hereof, then the notice or revocation and/or closure shall be nullified and shall automatically become inoperative. Failure on his part to comply with all the requirements and/or deficiencies within the grace period herein provided, the owner shall be required to submit his written explanation within seventy-two (72) hours. After an answer has been filed, the Provincial Governor shall indorse the letter to the Provincial Legal Officer and Provincial Treasurer for proper hearing and investigation, in which case, the aggrieved party shall be allowed to present witnesses and evidence, and cross-examine the witnesses against him. After the hearing is conducted, the Provincial Legal Officer and the Provincial Treasurer shall submit their verified written recommendation to the Provincial Governor within a period of forty-eight (48) hours from the time the hearing is concluded. The Provincial Governor shall then proceed with the matter in accordance with the recommendation of the Provincial Legal Officer and the Provincial Treasurer. The business shall remain open while the hearing is being conducted until final action is made by the Provincial Governor. Provided, however, that the recommendations of the Provincial Legal Officer and the Provincial Treasurer shall be limited to the violations and/or deficiencies included in the notice of revocation and/or closure. ARTICLE III Collection of Taxes SECTION 194. Collection of Local Revenue by Provincial Treasurer . All local taxes, fees or charges shall be collected by the Provincial Treasurer or his duly authorized deputies. The Provincial Treasurer, may designate the Municipal Treasurer and/or the Barangay Treasurer, as the case may be, to act as his deputy to collect local taxes, fees or charges. In case a bond is required for the purpose, the Province shall pay the premium thereon, in addition to the premiums of bond that may be required under RA 7160. SECTION 195. Tax Period and Manner of Payment . The tax period of all local taxes, fees and charges imposed under this Code, shall be the calendar year; such taxes, fees and charges may be paid in quarterly installments. SECTION 196. Accrual of Tax . All taxes, fees or charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges imposed under this Code, in the rates thereof, shall accrue on the first (1st) day of the quarter next the following the effectivity of the ordinance imposing such new levies or rates. SECTION 197. Time of Payment . Notwithstanding kindred provisions applicable to specific chapters, taxes, fees or charges imposed under this Code, shall be paid within the first twenty (20) days of January of each subsequent quarter, as the case may be. The Sangguniang Panlalawigan may, for justifiable reason or cause, extend the time for payment of taxes, fees or charges without surcharge or penalties, but only for a period not exceeding six (6) months. SECTION 198. Payment on Combined or Related Businesses . (a) The taxes imposed under Chapters III to VIII, shall be payable for every separate or distinct establishment or place where business subject to the tax is conducted, and one line of business, does not become exempt by being conducted with some other business for which such tax has been paid. The tax on business must be paid by the person conducting the same. (b) In cases where a person conducts or separates two (2) or more businesses mentioned in this section, which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the two (2) or more related businesses. (c) In cases where a person conducts or operates (2) or more businesses mentioned in this section, which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. SECTION 199. Surcharges and Penalties on Unpaid Taxes, Fees or Charges . There is hereby imposed a surcharge not exceeding twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time, and an interest at the rate not exceeding two percent (2) per month of the unpaid taxes, fees or charges, 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 200. Interest on other Unpaid Revenues . Where the amount of any other revenue due the Province, except voluntary contribution or donation, is not paid on the date fixed in this Code, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount, an interest at the rate not exceeding two percent (2) per month from the date it is due, until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. ARTICLE IV Situs of the Tax SECTION 201. Definitions of Terms . The definition of the different terms in relation to the situs of the tax contained in Article 243 (a) to (5) of the IRR of RA 7160 are hereby adopted. SECTION 202. Sales Allocations . For purposes of determining the tax payable to the Province, where business sales or receipts allocation is necessary; the provisions of Article 242 (b) (1) to (7) and Article 243 (c) of the IRR of RA 7160 shall apply. SICDAa ARTICLE V Incentives SECTION 203. Authority to Grant Tax Exemption, Privileges, or Incentives . (a) While the Province may grant tax exemption, tax incentives or tax relief, such grant shall not apply to regulatory fees which are levied under the police power of the Province. Tax exemptions shall be conferred through the issuance by the Provincial Treasurer of a tax exemption certificate based on ordinance which shall be non-transferable. (b) The ordinance granting tax exemptions, tax incentives or tax relief shall be guided by the following: (1) On the grant of tax exemptions or tax relief: (i) Tax exemption or relief may be granted in case of natural calamities, civil disturbance, general failure of crops, or adverse economic conditions, such as substantial decrease in the prices of agricultural or agricultural-based products; (ii) The grant of tax exemption or relief shall be through an ordinance; (iii) Any tax exemption or relief granted to a type or kind of business shall apply to all businesses similarly situated; and (iv) Any tax exemption or relief granted shall take effect only during the next calendar year for a period not exceeding twelve (12) months, as may be provided in the ordinance. In the case of shared revenues, the tax exemption or relief, shall only extend to the share of the Province. (2) On the grant of tax incentives: (i) incentives shall be granted only to new investments in the Province, and the ordinance shall prescribe the terms and conditions therefor; (ii) grant of tax incentives shall be for a definite period not exceeding one (1) calendar year; (iii) the grant of tax incentives shall be by ordinance, passed prior to the first (1st) day of January of any year; and (iv) tax incentive granted to a type or kind of business, shall apply to all businesses similarly situated. SECTION 204. Withdrawal of Tax Exemption, Privileges or Incentives . Unless otherwise provided in this Code, beginning January 1, 1992, all local tax exemptions, privileges or incentives granted to, and presently enjoyed by, any person, whether natural or juridical, including government-owned or controlled corporations, are considered withdrawn, except the following: (a) Local water district; (b) Cooperatives duly registered under RA 6938; (c) Non-stock and non-profit hospitals and educational institutions; (d) Business enterprises certified by the BOI as pioneer or non-pioneer, for a period of six (6) years and four (4) years, respectively, from the date of registration; (e) Business entity, association, or cooperative registered under RA 6810; and (f) Printer and/or publisher of books or other reading materials prescribed by the DepEd, as school texts or references, in so far as receipts from the printing and/or publishing thereof are concerned. Unless otherwise repealed by law, business and economic enterprises operating within Special Economic Zones administered by the Philippine Economic Zone Authority, shall continue to enjoy the tax exemption, privileges and tax incentives granted. ARTICLE VI Retirement of Business SECTION 205. Submission of Sworn Statement . Any person, natural or juridical, with business subject to the tax on businesses under this Code shall, upon termination of the business, submit a sworn statement of the gross sales or receipts for the calendar year. For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership management and/or name of the business shall not constitute termination as contemplated under this section. Unless stated otherwise, assumption of the business by new owner or manager, or registration of the same business under new name will only be considered by the Province for record purposes. SECTION 206. Business Retirement Procedures . The Provincial Treasurer shall ensure that the payment taxes of business are not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed: (a) The Provincial Treasurer shall assign every application for the termination or retirement of business to an inspector in his office, who shall go to the address of the business on record to verify if it is no longer operating. If the inspection finds that the business is simply placed under a new owner, the Provincial Treasurer shall recommend the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all the taxes, fees or charges imposed under this Code; (b) In the case of a new owner to whom the business was transferred by sale or other forms of conveyance, said owner shall be liable to pay the tax or fee or charge for the transfer of the business pursuant to the provisions of this Code on transfer tax. (c) If it is found that the termination or retirement of the business is legitimate, and the tax due shall be less than the tax due for the current year based on the gross sales or receipts, the difference in the amount of the tax, shall be paid before the business is considered officially terminated or retired; and DHIcET (d) The permit issued to a business terminating or retiring its operations, shall be surrendered to the Provincial Treasurer, who shall cancel the same, and record such cancellation in his books. The Provincial Governor shall be informed accordingly. SECTION 207. Final Tax Determination . In determining the final tax to be paid by terminating or retiring business, the Provincial Treasurer may resort to the examination of its books of accounts and other related records. ARTICLE VII Printing and Issuance of Receipts or Sales/Commercial Invoices SECTION 208. Printing of Receipts or Sales of Commercial Invoices . All persons who print receipts or sales/commercial invoices shall, for every job order, secure from the BIR an authority to print the same. A copy of the authority shall be furnished the Provincial Treasurer. No authority to print receipts or sales/commercial invoices shall be granted unless they are serially numbered and shall show, among others, the name, business style, taxpayer identification number and business address of the person or entity to use the same. Owners and/or operators of amusement places shall secure also from the Provincial Treasurer authority to print tickets, and must register the same with the latter, prior to the use or issuance thereof. Within twenty (20) days from the end of every calendar quarter, the printer shall submit to the Provincial Treasurer, a report containing the following information: (a) names, address, taxpayer identification number of the persons or entity for whom the amusement ticket is printed during the preceding quarter; and (b) quantity of tickets printed and serial numbers of the tickets in each roll. SECTION 209. Issuance of Receipts . All persons subject to tax under this Code, shall for transactions or for services rendered valued at twenty-five pesos (Php25.00) or more, issue receipts or sales/commercial invoices, prepared at least in duplicate, showing the date of transaction, quantity, cost and description/nature of service description. Provided, that in the case of sales, or transfers in the amount of one hundred pesos (Php100.00) or more, or regardless of amount where the sale or transfer is made by persons subject to fixed or percentage tax under this Code, or where the receipt is issued to cover payment for rentals, commission, compensation or fees, receipts or sale/commercial invoices, shall be issued indicating the name, business style, if any, and address of the purchaser, customer or client. The original of each receipt or sale/commercial invoice shall be issued to the purchaser, customer or client at the time the transaction is effected, while the duplicate shall be kept and preserved by the issuer in his place of business for a period of three (3) years from the close of the taxable year in which such receipt or sale/commercial invoice was issued. SECTION 210. Specific Violations . In addition to failure or refusal to pay or remit the taxes, fees or charges imposed in this Code, the following acts or omissions shall constitute grounds for application of penalties provided for in this Code, to wit : (a) Non-issuance, or for failure to issue BIR registered receipts or sale/commercial invoices; (b) Issuing only delivery receipts, order slips, and the like, other than the BIR registered receipts or sales/commercial invoices for transactions or services rendered; (c) Misdeclaration or undervaluation of services rendered. There is misdeclaration when the goods or services rendered as reflected in the duplicate, or stub copy of such receipt, or sales/commercial invoice is different from that of the original. There is undervaluation where the amount in such duplicate or stub copy is less than the amount in the original invoice; (d) Erasure and deliberate change in the amount reflected in such duplicate or stub; (e) Issuance of unregistered movie house ticket; (f) Issuance of recycled movie house ticket; and (g) Other practices through which the taxpayer may evade payment of the correct amount of tax due as determined by the Provincial Treasurer. ARTICLE VIII Inspection of Business Establishment and Examination of Books of Account SECTION 211. Inspection for Tax Compliance . The Provincial Treasurer shall assign deputies to inspect business establishments or conduct surveillance activity to determine tax compliance with this Code. SECTION 212. Checking of Admission Tickets . It shall be unlawful for any owner or operator of cockpit, movie house, theatre, gymnasium or by the sponsor or promoter of any boxing exhibition or athletic game held for profit, amusement or fund raising purposes, by themselves or through their agents, sub-agents, to sell to the public unregistered ticket, or tickets which are registered but have already been previously sold to the public. The Provincial Treasurer shall assign in every cockpit, movie house, theatre, gymnasium or any place of amusement selling tickets to the public, ticket checkers, who shall ensure that no unregistered tickets shall be sold, and that registered tickets sold to the public shall be broken in halves; one half (1/2) to be deposited with the checkers of the Province in a box provided for such purpose, and the other half to be deposited in the box owned by the amusement place owner or operator. It shall be the duty of the owner or operator of any place of amusement to provide the checkers of the Province, a strategic place where they can perform their assigned duties more effectively. Provided, however, that the owner or operator of any place of amusement, shall make accessible their places of business to deputies of the Provincial Treasurer authorized to check tickets or to supervise Province checkers. SECTION 213. Requirement to Keep Book of Accounts . (a) All persons or entities required by this Code to pay taxes, fees or charges shall keep a journal and a ledger or their equivalents. Provided, however, that those whose quarterly sales, earnings, receipts, or output do not exceed five thousand pesos (Php5,000.00), shall keep and use a simplified set of bookkeeping records duly authorized by the DOF Secretary, wherein all transactions on sales and purchases are shown, and from which all taxes due the government may readily and accurately be ascertained and determined any time of the year. Provided further, that in the case of persons or entities whose gross quarterly sales, earnings, receipts or output exceed twenty-five thousand pesos (Php25,000.00), shall have their books of accounts audited and examined yearly by independent Certified Public Accountants, and their sworn statement of sales, earnings, receipts output are accompanied by certified statements, schedules, listings of income-producing properties, the corresponding income therefrom, and other relevant statements. HcDSaT (b) Penal Provision . Any Certified Public Accountant employed to examine and audit books of account of taxpayers under sub-section (a) hereof, or any person under his direction, who willfully falsifies statements bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work, which has not been verified by him personally or under his supervision, or by a member of his firm, or by a member of his staff, in accordance with sound auditing practices, or certifies statements of a business enterprise containing an essential misstatement of fact or omission, in respect of the transactions of his client, or who not being an independent Certified Public Accountant, examines and audits books of taxpayers, or any person who offers any taxpayer to use wrong accounting or book keeping records shall be punished by a fine of not exceeding five thousand pesos (Php5,000.00), or imprisonment of not more than six (6) months, or both. If the offender is a Certified Public Accountant, upon conviction, his certificate as a Certified Public Accountant shall be recommended for revocation or cancellation. In the case of foreigners, conviction under this Code shall constitute a ground for recommending deportation. SECTION 214. Subsidiary Books . All persons or entities keeping the books of accounts mentioned in the preceding section may, at their option, keep subsidiary books as the needs for their business may require. Provided, that were such subsidiary books are kept, they shall form part of the accounting system of the taxpayer, and shall be subject to the same rules and regulations as to their keeping, translation, production and inspection, as are applicable to the journal and the ledger. SECTION 215. Sales and Purchases Book . Among the subsidiary records that a person or entity shall keep are the sales book, which shall contain records of sales and receipts during the year, and a purchase book which shall contain records of all purchases of stock in trade during the year. Entries in the purchase book shall be supported by receipts or sales/commercial invoice or advice issued by the supplier. SECTION 216. List of Suppliers, Their Address, and Sales Made in the Province . It shall be the duty of any business establishment, through its owner, operator, manager or president, to submit inventory of stock in trade, and a list of its suppliers to the Provincial Treasurer, and if required by the latter, during the renewal of permit and/or license in January. Provided, however, that the list of suppliers shall include their complete addresses and amount of sales made to the particular business establishment. Failure to furnish the Provincial Treasurer with the above-mentioned list or information, or inventory of stock in trade shall be punished by a fine not exceeding five thousand pesos (Php5,000.00), or imprisonment of not more than six (6) months, or both. SECTION 217. Language in which Books are to be Kept. All such persons or entities shall keep the books or records mentioned in section 213, section 214, and section 215 hereof in Filipino or English. SECTION 218. Preservation of Books of Accounts and Other Accounting Records. Notwithstanding kindred provisions applicable to specific chapters, all books, including the subsidiary books and other accounting records of persons or entities, shall be preserved by them for a period beginning from the last entry in each book, until the last day prescribed within which the Provincial Treasurer is authorized to make a tax assessment. The said books and records shall be subject to examination and inspection by the Provincial Treasurer. Provided, that for local taxation purposes, such examination and inspection shall be made only once in a taxable year or period, except in the following cases: (a) Fraud, irregularity or mistakes as determined by the Provincial Treasurer; (b) The taxpayer requests reinvestigation; (c) Verification of compliance with local tax laws and regulations; (d) Verification of tax liabilities; and (e) In the exercise of the Provincial Treasurer's power under RA 7160 to obtain information from other persons, in which case, another separate examination and inspection may be made. Examination and inspection of books of accounts and other accounting records, shall be done in the taxpayer's office or place of business, or in the office of the Provincial Treasurer. All persons or entities that retire from business, shall within ten (10) days from the date of retirement, or within such period of time as maybe allowed by the Provincial Treasurer in special cases, submit their books of account, including the subsidiary books and other accounting records to the Provincial Treasurer or any of his deputies, for examination, after which they shall be returned; persons or entities contemplating dissolution must notify the Provincial Treasurer, and shall not be dissolved until cleared of any tax liability. The Provincial Legal Officer shall aid and assist the Provincial Treasurer in the institution of any legal representation or action to carry out the inspection or examination under this article. SECTION 219. Support of other National Government Agencies . National government agencies shall lend support to the Province's tax collection efforts by requiring local tax clearance issued by the Provincial Treasurer before the issuance of documents, authority, permit and/or license to operate business or in the exercise of profession. ARTICLE IX Civil Remedies for Collection of Revenue SECTION 220. Provincial Government's Lien. Local taxes, fees or charges, and other revenue constitute a lien, superior to all liens, charges, or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein, which may be subject to the lien, but also upon property used in business, trade or profession, with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent taxes, fees or charges, including related penalties, interests and surcharges. SECTION 221. Civil Remedies . The civil remedies for the collection of local taxes, fees or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action by way of distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these remedies, or all may be pursued concurrently or simultaneously. ASTcaE SECTION 222. Distraint of Personal Property. The remedy by distraint shall proceed as follows: (a) Seizure. Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the Provincial Treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the Provincial Treasurer or his deputy, shall issue a duly authenticated certificate based on the records of his office, showing the fact of delinquency and the amount of the tax, fee or charge, including related surcharge and interest due. Such certificate shall serve as sufficient warrant for the distraint of personal property, subject to the taxpayer's right to claim exemptions under the provisions of this Code and other existing laws. Distrained personal property shall be sold at public auction in the matter herein provided for. (b) Accounting of Distraint of Goods. The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effect distrained, a copy of which, signed by himself, shall be left either with the owner or person from whose possession the goods, chattels or effects are taken, or at the dwelling or place of business of such 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 and conspicuous places in the Province, 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 shall be at the office of the Provincial Governor. (d) Release of distraint property upon payment prior to sale. Distraint property shall be released, if at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale. (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 distraint at public auction to the highest bidder for cash. 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 and twenty (120) days from the date of distraint, the same shall be considered as sold to the Province for the amount of the assessment made thereon by the committee on appraisal, and to the extent of the same amount, the tax delinquencies shall be cancelled. Said committee on appraisal shall be composed of the Provincial Treasurer as chairman, with a representative of the Commission on Audit and Provincial Assessor, as members. (f) Disposition of proceeds. The proceeds of the sale shall be applied to satisfy the tax, including surcharge and interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his 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, is collected. SECTION 223. 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 or 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. Said certificate shall operate with the force of all legal execution throughout the Republic of 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 Provincial Assessor and the Register of Deeds, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer, or if he be absent from the 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 the case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the Provincial Treasurer, shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlalawigan. SECTION 224. Advertisement and Sale. Within thirty (30) days after levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction the property or 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 Iloilo Provincial Capitol, and in a public and conspicuous place in the Barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the Province. The advertisement shall contain the amount of taxes, fees or charges, including related surcharges, interest 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 or charges, including related surcharges, interest and penalties. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the Iloilo Provincial Capitol or on the property to be sold, or at any other place as determined by the Provincial Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the Provincial Treasurer or his deputy, shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. After the consultation with the Sangguniang Panlalawigan, 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, or charges including related surcharges, and 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. cDSAEI The Provincial Treasurer may advance from his tax campaign funds or any funds available in his office, appropriations or saving in an amount sufficient to defray the cost of collection by means provided for in this Code, including preservation or transportation expenses in case of personal and real property, including improvements thereon. SECTION 225. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property, upon payment to the Provincial Treasurer of the total amount of taxes, fees or charges, including related surcharges, interest and penalties, from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price, from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser, and the owner shall be entitled to a certificate of redemption from the Provincial Treasurer or his deputy. The Provincial Treasurer of 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, including 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 226. Final Deed to Purchaser. In case the taxpayer fails to redeem the property, as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, including related surcharges, interests and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 227. Purchase of Property by the Province for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees or charges, including related surcharges, interest, or 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 Registrar 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 or charges, including related surcharges, interest, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested in the Province. SECTION 228. Resale of Real Estate 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 229. Collection of Delinquent Taxes, Fees or Charges or Other Revenue Through Judicial Action. The Province may enforce the collection of delinquent taxes, fees, charges, or other revenue by civil action in any court of competent jurisdiction. The civil action shall be filed by the Provincial Treasurer within the period prescribed by this Code. SECTION 230. Further Distraint of Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 231. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharges, interest and penalties: (a) Tools and the implement necessarily used by the delinquent taxpayer in his trade or employment; (b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; (c) His necessities, clothing, and that of his family; (d) Household furniture and utensils necessary for housekeeping, and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding ten thousand pesos (Php10,000.00); (e) Provision, including crops actually provided for individual or family use sufficient for four (4) months; (f) The professional libraries of doctors, engineer, lawyers, and other professions under Chapter VI of this Code; (g) One fishing boat and net, not exceeding the total value of ten thousand pesos (Php10,000.00), by the lawful use of which a fisherman earns his livelihood; and (h) Any material or article forming part of a house or improvement of any real property. ARTICLE X Penalties and Interest SECTION 232. General Provisions. In addition to the taxes, such interest, penalties and surcharges shall be collected with such taxes, fees or charges imposed in this Code, and in the manner, and as part of the tax, fee or charge. SECTION 233. Civil Penalties. (a) There shall be imposed, in addition to the tax required to be paid, penalty equivalent to twenty-five percent (25%) of the amount due, in the following cases: (1) Failure to file any sworn statement required under this Code or its regulations, on the date prescribed; (2) Failure to pay the tax within the time prescribed for its payment; or (2) Failure to pay the full amount of tax shown on any return or sworn statement, as required to be filed under the provisions of this Code or its regulations, or the full amount of tax due for which no return is required to be filed, on or before the date prescribed for its payment. (b) In case of willful neglect to file the sworn statement or return within the period prescribed by this Code or its regulations, or in case a false or fraudulent return is willfully made, the penalty to be imposed shall be fifty percent (50%) of the tax, in case any payment has been made on the basis of such return before the discovery of the falsity or fraud. (c) The penalties imposed herein shall form part of the tax and the entire amount shall be subject to interest as prescribed in this Code. EDCcaS SECTION 234. Interest in General. (a) There shall be assessed and collected on unpaid amount of tax, interest at the rate of two (2%) percent per month not exceeding thirty-six (36) months from the date prescribed for payment until the amount is fully paid. (b) Deficiency Interest Any deficiency in the payment of the tax due, shall be subject to the interest prescribed in paragraph (a) hereof, which interest shall be assessed and collected from the prescribed date for its payment until the full payment thereof. (c) Delinquency Interest in case of failure to pay : (1) the amount of the tax due on any required date to be paid; (2) the amount of the tax due for which no sworn statement is required; or (3) a deficiency tax, or any surcharge or interest thereon, on the date due appearing in the notice and demand of the Provincial Treasurer, there shall be assessed and collected, on the unpaid amount of two (2%) percent interest per month, which interest shall form part of the tax. (d) Interest on extended payment If any person required to pay the tax is qualified, and elects to pay the tax on installment under the provisions of this Code, but fails to pay the tax or any installment hereof, or any part of such amount of installment on or before the date prescribed for its payment, or where the Provincial Treasurer has authorized an extension of time within which to pay a tax or any part thereof, there shall be assessed and shall be collected interest at the rate of two percent (2%) per month or fraction thereof on the tax or deficiency tax, or any part thereof unpaid, from the date of notice and demand until it is paid, but not more than thirty six (36) months. SECTION 235. Failure to File Certain Information. In case of failure to file an information required by this Code or by the Provincial Treasurer, and such failure is due to reasonable cause and not to willful neglect, upon notice and demand by the Provincial Treasurer, there shall be paid by the person failing to file such information, one thousand pesos (Php1,000.00) for each failure. Provided, however, that the aggregate amount to be imposed for all such failure to file during a calendar year, shall not exceed five thousand pesos (Php5,000.00). SECTION 236. Declaration of Real Property. There is hereby imposed a fine to the owner or administrator of the real property, for failure to file within the prescribed period, the sworn statement declaring the true and current fair market value of real property under Section 202 of RA 7160, as follows: (a) A standard fine of fifteen pesos (Php15.00), if the sworn declaration is filed within thirty (30) days from the deadline. (b) If the sworn declaration is not filed by the person concerned within thirty days (30) from the deadline, a fine equivalent to one half (1/2) of one percent (1%) of the entire assessed value of his property or properties located in the Province, in addition to the standard fine prescribed. Provided, however, that the standard and additional fines together, shall in no case be less than twenty-five pesos (Php25.00), nor more than one thousand five hundred pesos (Php1,500.00). The fines herein imposed shall be paid to the Provincial Treasurer upon certification of the true and current fair market value be paid to the Provincial Assessor. SECTION 237. Failure of Accountable Officer or Employee to Collect or Remit Tax. Any officer or employee required to collect, withhold account for and/or remit any tax, who fails to perform such function, shall be liable to penalty equal to the amount of the tax involved. ARTICLE XI Penal Provisions SECTION 238. Violation of this Code in General and Related Penalties. (a) Any person who violates the prohibitive provisions of this Code or any regulation issued hereunder, for which no specific penalty is provided by this Code, shall upon conviction, be fined in a sum of not more than five thousand pesos (Php5,000.00), or imprisoned for not more than six (6) months, or both. (b) Any person convicted of a crime penalized by this Code, shall in addition to being liable for the payment of the tax, penalties, interests and surcharges, be subject to the corresponding penal provisions in this Code. Provided, that the payment of the tax due after apprehension, shall not constitute a valid defense in any prosecution for the violation of any provision of this Code, or any action for the forfeiture of untaxed articles. (c) Any person who willfully aids or abets in the commission of a crime penalized under this Code, or who causes the commission of any such offense by another, shall be liable in the same manner as the principal. (d) If the offender is not a citizen of the Republic of the Philippines, he shall be recommended by the Provincial Treasurer for deportation, immediately after serving the sentence, without further proceedings for deportation. If the offender is a public officer or employee, the maximum penalty prescribed for the offense shall be imposed, and in addition, he shall be recommended for dismissal from public office. If the offender is a Certified Public Accountant, his certificate as a Certified Public Accountant shall, upon conviction, be automatically recommended for revocation or cancellation. (e) In the case of corporation, partnership or association, the penalty shall be imposed on the director, officer, or employee responsible for the violation. SECTION 239. Penalty for Second and Subsequent Offenses. In the case of subsequent violation, the maximum of the penalty prescribed for the offense shall be imposed, and the permit and/or license revoked. SECTION 240. Violations Committed by Government Enforcement Officers. Any official or employee of the Province charged with the enforcement of the provisions of this Code, who is guilty of any of the offenses herein below specified, shall upon conviction, be fined in a sum of not more than five thousand pesos (Php5,000.00), or imprisoned for not more than six (6) months or both: (a) Those guilty of extortion or willful oppression through the use of his office; (b) Those who knowingly demand other or greater sums than are authorized by law, or receive any fees, compensation or reward, for the performance of any duty; (c) Those who willfully neglect to give receipts required for any sum collected in the performance of duty, or who willfully neglect to perform any other duties enjoined by law; (d) Those who conspire or collude with others to violate the provisions of this Code; (e) Those who by neglect or design permit the violation of the law by any other person; (f) Those who made or sign any false entry or entries in any books, or make or sign any false certificate or return; (g) Those who allow, or conspire or collude with another, to allow the unauthorized retrieval, withdrawal or recall of any return, statement or declaration, after the same has been officially received by the Provincial Treasurer; ISHaCD (h) Those who having knowledge or information of a violation of this Code, or of any fraud committed on the revenues collectible by the Provincial Treasurer, or fail to report such knowledge or information to their superior officer, or to report as otherwise required by law; and (i) Those who, without authority of law, demand or accept or attempt to collect, directly or indirectly, as payment or otherwise of any sum of money, or other thing of value for the compromise, adjustment, or settlement of any charge or complaint for any violation or alleged violation of this Code. SECTION 241. Declaration under Penalties of Perjury. Any declaration, return and other statement required under this Code, shall, in lieu of an oath, contain a written statement that they are made under the penalties of perjury. Any person who willfully files a declaration, return or statement containing information which is not true and correct as to any material matter shall, upon conviction, be imprisoned for not more than six (6) months, or fined not more than five thousand pesos (Php5,000.00), or both. SECTION 242. Failure to Pay Tax, Files Return, Keeps Record and Supply Information. Any person required under this Code or by regulations promulgated hereunder, who willfully fails to pay such tax, fees or charges hereunder, make such return, keep such records, or supply such information, or withhold or remit taxes withheld, at the time required by law or regulations, shall in addition to other penalties provided by law, upon conviction thereof, be fined not more than five thousand pesos (Php5,000.00), or imprisoned for not more than six (6) months, or both. Any person who attempts to make it appear for any reason that he or another has in fact filed a return or statement, or actually files a return or statement after securing the official receiving seal or stamp of receipt of the Provincial Treasurer where the same was actually filed, be fined not exceeding five thousand pesos (Php5,000.00) or imprisoned for not more than six (6) months, or both. SECTION 243. Failure to Obey Summons. Any person who, being duly summoned by the Provincial Treasurer to appear to testify, or to appear and produce books of accounts, records, memoranda, or other papers, or to furnish information as required under the pertinent provisions of this Code, neglects to appear or produce such books of accounts, records, memoranda, or other papers, or to furnish such information before or to the Provincial Treasurer, shall be fined not more than five thousand pesos (Php5,000.00) or imprisoned for not more than six (6) months or both. SECTION 244. Attempt to Evade or Defeat Tax. Any person who willfully attempts in any manner to evade or defeat any tax, fee or charge imposed under this Code, shall be fined not more than five thousand pesos (Php5,000.00) or imprisoned for six (6) months, or both. SECTION 245. Unlawful Pursuit of Business. Any person who carries on any business without paying the required tax, or obtaining the required permit and/or license, shall be fined not less than one thousand pesos (Php1,000.00), but not more than five thousand pesos (Php5,000.00), or imprisoned for not less than one (1) month, but not more than six (6) months, or both. SECTION 246. Failure or Refusal to Issue Receipts or Sales/Commercial Invoices, Violations Related to the Printing Thereof, and Other Violations. (a) Any person who, being required to issue receipts or sales/commercial invoices, fails or refuses to issue such sales/commercial invoices, issues receipts or sales/commercial invoices that do not truly reflect and/or contain all the information required to be contained therein, or uses multiple or double receipts or invoices or amusement tickets, shall be fined not less than one thousand pesos (Php1,000.00), but not more than five thousand pesos (Php5,000.00), or imprisoned for not more than six (6) months, or both; (b) Any person who commits any of the acts enumerated hereunder, shall be penalized in the same manner, provided for in the preceding paragraph, (1) Prints or issues amusement tickets without authority from the Provincial Treasurer; (3) * Prints or issues double or multiple sets of amusement tickets; * Note from the Publisher: Copied verbatim from the official copy. Missing item No. (2). (4) Prints or issues unnumbered amusement tickets; and (5) Issues recycled or unregistered admission tickets. SECTION 247. Government Agents Delaying Assessment of Real Property and Assessment Appeals. Any official of the Province who intentionally and deliberately delays the assessment of real property, or the filing or any appeal against its assessment, shall be punished by a fine of not less than one thousand pesos (Php1,000.00), but not more than five thousand pesos (Php5,000.00), or by imprisonment of not less than one (1) month, but not more than six (6) months, or both. SECTION 248. Omission of Property from Assessment or Tax Rolls by Officers and Other Acts. Any officer of the Province charged with duty of assessing real property, who willfully fails to assess, or who intentionally omits from the assessment or tax roll any real property, which he knows to be taxable, or who willfully or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property, shall be punished by a fine of not less than one thousand pesos (Php1,000.00), but not more than five thousand pesos (Php5,000.00), or by imprisonment of not less than one (1) month, but not more than six (6) months, or both. The same penalty shall be imposed on any officer of the Province charged with the duty of collecting the tax due on real property, who willfully or negligently fails to collect the tax, and institute the necessary proceedings for the collection of the same. Any other officer of the Province required by this Code to perform acts relating to the administration of the real property tax or to assist the Provincial Assessor or Provincial Treasurer in such administration, who willfully fails to discharge such duties, shall be punished by a fine of not less than one thousand pesos (Php1,000.00), but not more than five thousand pesos (Php5,000.00), or imprisonment of not less than one (1) month, but not more than six (6) months, or both. SECTION 249. Penalty for Failure to Issue and Execute Warrant of Distraint . Any official or employee under the Provincial Treasurer, who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed in this Code, or who is found guilty of abusing the exercise thereof, shall be automatically dismissed from the service. SECTION 250. Penalty for Selling, Transferring, Encumbering, or Any Way Disposing of Property Placed Under Constructive Distraint. Any taxpayer whose property has been placed under constructive distraint by the Provincial Treasurer who sells, transfers, encumbers or any way disposes of said property, or any part thereof, without the knowledge and consent of the Provincial Treasurer, upon conviction for each act or omission be fined in a sum of not less than twice the value of the property sold, encumbered or disposed of, but not more than five thousand pesos (Php5,000.00) or punished with imprisonment for not more than six (6) months, or both. cDTACE SECTION 251. Penalty for Failure to Issue and Execute Warrant of Levy. The Provincial Treasurer or his deputy who fails to issue or execute the warrant of levy, within one (1) year from the time the tax becomes delinquent, or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof shall be dismissed from the service. SECTION 252. Failure to Surrender Property Under Distraint and Levy. Any person having in his possession, or under his control any property or right to property, upon which a warrant of constructive distraint or of actual distraint and levy has been issued shall, upon demand by the Provincial Treasurer or any of his deputies executing such warrant, surrender such property or right to property to the Provincial Treasurer or any of his deputies, unless such property or right is, at the time of such demand, subject to an attachment or execution under any judicial process. Anyone who fails or refuses to surrender any such property or right shall be liable in his own person and estate to the Province in a sum equal to the value of the property or right not so surrendered, but not exceeding the amount of the taxes, including penalties and interest, for the collection of which such warrant has been issued, together with costs and interest if any, from the date of such warrant. In addition, such person, shall be fined in a sum of not more than five thousand pesos (Php5,000.00), or imprisonment for a term not more than six (6) months, or both. SECTION 253. Failure to Dispose of Delinquent Real Property at Public Auction. The Provincial Treasurer or his deputy who fails to dispose of delinquent real property at public auction, in compliance with the pertinent provisions of this Code, and any other officer or employee, whose acts hinder the prompt disposition of delinquent real property at public auction, shall be fined not less than one thousand pesos (Php1,000.00), but not more than five thousand pesos (Php5,000.00), or imprisonment of not more than six (6) months, or both. SECTION 254. Confiscation and Forfeiture of the Proceeds or Instruments of Crime. In addition to the penalty imposed for the violation of the provisions of this Code, the same shall carry with it the confiscation and forfeiture in favor of the Province of the proceeds of the crime or value of the goods, and the instruments or tools used in the illicit act belonging to a third person. Provided, that the same shall be confiscated and forfeited in favor of the Province, after due notice and hearing in a separate proceeding in favor of the government, if such third person leased, let, chartered, or allowed the use of the instrument or tools to the offender. Provided further, that property of common carriers shall not be subject to forfeiture when used in the transaction of their business as such common carrier, unless the owner or operator of said common carrier was, at the time of the illegal act, a consenting party or privy thereto, without the prejudice to the owner's right of the recovery against the offender in a civil or criminal action. Articles which are not subject of lawful commerce shall be destroyed. SECTION 255. Penal Liability Related to Books of Account. (a) Any independent Certified Public Accountant engaged to examine and audit books of account of taxpayers, any person, book keeper, or business agent or employee under his direction, who: (1) Willfully falsifies any report or statement bearing on any examination or audit, or renders a report, including exhibits, statements, schedules or other forms of accountancy work which has not been verified by him personally, or under his supervision, or by a member of his firm, or by a member of his staff, in accordance with sound auditing practices; or (2) Certifies financial statements of a business enterprise containing essential misstatements of facts or omissions, in respect of the transaction and income of his client; shall be punished by a fine of not more than five thousand pesos (Php5,000.00), or imprisonment of not more than six (6) months; (b) Any person who: (1) Not being an independent Certified Public Accountant, examines and audits books of account of taxpayers; (2) Offers to sign and certify statements without audit; (3) Offers any taxpayer the use of accounting and book keeping records, for local tax purposes, not in the conformity with the requirements prescribed in this Code or regulations promulgated hereunder; (4) Knowingly makes any false entry, or enters any false or fictitious name in the books of account or records; (5) Keeps two (2) or more sets of such books of account or records; (6) Fails to keep books of account or records in Filipino or English; shall be punished by a fine of not more than five thousand pesos (Php5,000.00), or by imprisonment of not more than six (6) months, or both. ARTICLE XII Special Provisions SECTION 256. Administrative Authority of the Provincial Treasurer. The Provincial Treasurer, shall determine from time to time, for purposes of recommending to the Sangguniang Panlalawigan, once every five (5) years, the necessity of revising any of the rates of taxes, fees or charges in this Code. The Provincial Treasurer shall also promulgate, from time to time, such rules and regulations, subject to the approval of the Sangguniang Panlalawigan, as may be necessary in the effective implementation of any provision of this Code. SECTION 257. Tax Base. In the study and determination of the provincial tax base, and the use for its adoption or adjustment of the tax rates, pursuant to the immediately preceding section, and as authorized by Section 191 of RA 7160, the Provincial Treasurer shall organize and conduct socio-economic profile survey in coordination with the Barangay Treasurers, and other Barangay officials. Data gathered in the survey shall form part of the tax information system required under Section 470 (d) of RA 7160. SECTION 258. Public Dissemination of Provincial and Barangay Tax Ordinances. Copies of all provincial and barangay tax ordinance and revenue measures shall be furnished the Provincial and Barangay Treasurer, for public administration. Provided, however, that in the case of provincial tax ordinance or revenue measures, the secretary of the Sangguniang Panlalawigan shall, within ten (10) days after their approval, furnish the Provincial Treasurer certified true copies of all such tax ordinances or measures for publication in full for three (3) consecutive days in a newspaper of local circulation, as part of the provincial tax information system. CHAPTER XXI Final Provisions ARTICLE I Repealing, Separability and Effectivity Clauses SECTION 259. Repealing Clause. All ordinances, executive orders, resolutions and/or administrative regulations, or part or parts thereof which are inconsistent herewith are hereby repealed and/or modified accordingly. cCHITA SECTION 260. Separability Clause. If for any reason, any provision of this Ordinance shall be held to be unconstitutional or invalid, no other provision hereof shall be affected thereby. SECTION 261. Effectivity Clause. This ordinance shall take effect, pursuant to Article 276 of the Rules and Regulations Implementing RA 7160. RESOLVED FURTHER, to furnish copies of this Ordinance to the Honorable Governor Niel D. Tupas, Sr., the Provincial Treasurer, the Provincial Legal Officer, the Provincial Accountant, the Provincial Budget Officer, the Provincial Auditor, the Provincial Assessor, the Provincial Environment and Natural Resources Officer, the Provincial Health Officer, the Chief of Hospital Operations and Management Service, all Chiefs of District and Provincial Hospitals, the Head of the Iloilo Provincial Capitol Clinic, the Chairman of the Bids and Awards Committee, the Provincial Engineer, the Head of the Provincial Equipment Pool, the Provincial Veterinarian, the Head of the Office of the Economic Enterprise, all Municipal Mayors, all Municipal Treasurers, all Municipal Assessors, Province of Iloilo, for their information and guidance. APPROVED." I HEREBY CERTIFY to the correctness of the above-quoted Ordinance. (SGD.) ATTY. LORENZO T. TUBOLA Secretary to the Sangguniang Panlalawigan CONCURRED BY: (SGD.) OSCAR "RICHARD" S. GARIN, JR. Majority Floor Leader ATTESTED BY: (SGD.) ROLEX T. SUPLICO Presiding Officer/Vice Governor APPROVED BY: NIEL D. TUPAS, SR. Governor