An Ordinance Adopting the 2020 Revenue Code of the Province of Aklan

December 2, 2019 Excerpts from the Minutes of the Twenty-Second (22nd) Regular Session of the 18th Sangguniang Panlalawigan of the Province of Aklan (2019-2022) Held on December 2, 2019 at the Sangguniang Panlalawigan Session Hall, Provincial Capitol, Kalibo, Aklan. KALIBO PROVINCIAL GENERAL ORDINANCE NO. 002-19 AN ORDINANCE ADOPTING THE 2020 REVENUE CODE OF THE PROVINCE OF AKLAN Be it ORDAINED by the Sangguniang Panlalawigan of the Province of Aklan, that: CHAPTER I General Provisions ARTICLE A Title, Authority and Scope SECTION 1. Title . This Ordinance shall be known as the "2020 Revenue Code of the Province of Aklan." SECTION 2. Authority . This Ordinance is enacted pursuant to the provisions of RA 7160, and its IRR and other governing rules and promulgations of national government agencies. 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 of Aklan. ARTICLE B 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. 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 commonly 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 C Definition of Terms When used in this Code, the following terms shall be construed as : 1) Ad Valorem Tax is a levy on real property determined on the basis of fixed proportion of the value of the property. 2) Admission Fee means the amount paid or any consideration given for entrance, seats, tables or similar accommodations, reservation or otherwise, in an amusement place, irrespective of whether or not an admission ticket is issued of such admission fee or consideration. 3) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime or fun. 4) Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. 5) Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. 6) Asexually Propagated Plant Materials are plant materials propagated by not involving the union of individual germ cells as in grafting. Plant propagation is using vegetative parts. 7) Building means a man-made improvement built to satisfy the desire and need for shelter, services and monetary return. Any structure built for the support, shelter or enclosure of persons, animals, chattels or property of any kind; a structure erected to stand more or less permanently and designed for human use and occupancy or as a shelter for animals or goods. 8) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. 9) Capital Investment is the capital which a person employs in any undertaking, or which contributes to the capital of a partnership, corporation, or any other juridical entity, or association in a particular taxing jurisdiction. 10) Charges refer to pecuniary liability, as rents or fees against persons or property. 11) Claim Owner means the holder of a valid and existing mining claim and/or mining contract. 12) Coffee/Calamansi Rooted Materials are those planting materials produced from cuttings propagated from branches of productive mother plants of selective clones. 13) Cooperative is an autonomous and duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve their social, economic, and cultural needs and aspirations by making equitable contributions to the capital required, patronizing their products and services and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. 14) Corporations include partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion) , associations or insurance companies 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. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. 15) Exhibitors, Traders and Entrepreneurs refer to those persons or entities who rent space within the Capitol Premises for the display and trading their products. 16) Extraction is the act of taking, extracting or removing. 17) Exploration is the examination and investigation of lands supposed to contain valuable minerals by drilling, trenching, shaft sinking, tunneling test, pitting and other means for the purpose of probing the presence of mineral deposits and quarry resources and the extent thereof. 18) Exploitation means the extraction and utilization of mineral deposits and quarry resources. 19) Fair Market Value is the price which a property would command if offered for sale in an open market allowing time to find a buyer and both the buyer and the seller is not under pressure to buy or sell. 20) 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 agency for the services of a public officer in the discharge of his official duties. 21) Franchise is a right or privilege, affected with public interest that 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. 22) Gemstone refers to a stone classified as semi-precious to precious, suitable for cutting and polishing as a gem or gems. 23) Governor means the Provincial Governor of Aklan. 24) Government means the Provincial Government of Aklan. 25) Guano refers to natural manure composed chiefly of the excrement of bats and birds usually found in caves. 26) Gravel is particles of rock passing 75mm (3 in,) U.S. Standard sieve mesh. 27) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value-added tax (VAT). 28) Labor Cost means all cash expenditures such as salaries, wages, allowances, and other benefits, measured on a per metric ton of ore basis for the remuneration of personnel directly involved in the mining, processing, hauling, handling and storage of ore concentrate or finished product on a single mining unit excluding supervisory and administrative personnel. 29) Land in a legal sense is the solid part of the surface of the earth as distinguished from water; any ground, soil or earth whatsoever; regarded as the subject of ownership and everything annexed to it, whether by nature, such as trees and everything in or on it, such as minerals and running water or annexed to it by man, such as building and fences. 30) Large Planting Materials (LPM) is asexually propagated plants which are raised in the nursery for one and a half years or more prior to planting, usually four to six feet tall. 31) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. 32) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. 33) 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 installation of appurtenant service facilities; those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property but 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 in the manufacturing, mining, logging, commercial, industrial and agricultural operations. 34) Minerals embrace all naturally occurring inorganic substance in solid, liquid, or any intermediate state, including coal, soil which support organic life, sand and gravel, guano, petroleum, geothermal energy and natural gas are included in the term, but special laws govern them. 35) Mineral Lands are those lands in which minerals exist in sufficient quantity and grade to justify the necessary expenditures in extracting and utilizing such minerals. 36) Mining or to mine means to extract, remove or utilize quarry resources and includes operations necessary for the purpose. 37) Motor Vehicle refers to any vehicle operated by a motor engine. 38) Open Cast means a mine working that is exposed to the surface. 39) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. 40) Ordinary Earth means ordinary soil. 41) Permittee refers to any person issued with a permit to operate or engage in a business or any other economic activity. 42) Persons mean every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. 43) Political Subdivision refers to the component municipalities and their component barangays of the Province of Aklan. 44) PMRB means the Provincial Mining Regulatory Board with office address at Provincial Capitol, Kalibo, Aklan. 45) Private Land refers to land belonging to private persons with complete titles, as well as those lands with bonafide holder, claimant or occupant with imperfect title. 46) Privilege means a right of immunity granted as a peculiar benefit, advantage or favor. 47) Products refers to those made from native materials such as pia fibers, abaca, agricultural products including fruit bearing plants, ornamental plants and livestock including their by-products. 48) Public Lands mean the portion of public domain to which title is still vested in the government. 49) Public Water is body of water belonging to public domain such as but not limited to seas, lakes, ponds, creeks, streams, rivers and swamps. 50) Quarry Permit is a document granted to a qualified person, permitting him to do extraction and/or utilization of sand and gravel and other loose or unconsolidated materials in a specific quarry area. 51) Qualified Person means Filipino citizen of legal age and with technical and financial capability to mine, or a corporation or partnership registered with the Securities and Exchange Commission (SEC) wherein sixty per cent (60%) of its capitalization is owned by Filipino citizens. 52) Quarry Resources means sand and gravel or other loose and unconsolidated materials such as andesite, basalt, conglomerate, coral sand, diatomaceous earth, diorite, decorative stones, gabbros, granite, limestone, marble, marl, red burning clays for potteries and bricks, rhyolite, rock phosphate, sandstone, serpentine, shale, tuff, volcanic cinders, and volcanic glass; provided, that such resources do not contain metallic constituents and/or other valuable minerals in economically workable qualities. (RA 7942, Sec. 3) 53) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of a thing. 54) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for whom the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents or the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. 55) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. 56) Regulation means the policies, rules and laws promulgated by recognized authorities to implement the provisions of an enacted legislation. 57) Services mean the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. 58) Sexually Propagated Plant Materials are plants propagated using seeds. 59) Single Mining Unit means mining operation covered by a mining permit and involving the extraction and/or processing of any of the classified mineral commodities as specified herein. 60) Small Scale Mining involves the operation of a single unit mining operation having an annual production not exceeding 50,000 metric tons of run-off-mine ore with the following requisites: 1. The working area is artisanal, either open cast or shallow underground mining, without the use of sophisticated mining equipment; 2. Minimal investment on infrastructures and processing plant; 3. Heavy reliance on manual labor. 61) Socialized Housing refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interest payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. 62) Transient Amusement is an amusement activity shown on a casual and temporary basis. 63) 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. 64) Urban areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. 65) On Veterinary Services : a) Livestock pertains to animals, especially cattle and carabao, to include hogs, swine, cocks, poultry and other such animals kept on the farm for breeding, sport, dairy products, slaughter, sale, etc. b) Quarantine is restraint or interdiction placed upon the transport of animals suspected of being carriers of diseases or other pests. c) Slaughter is the humane way of taking the life of animals for consumption. d) Transport is the actual shipment of travel into, outside or within the province of livestock, requiring passage through an area of jurisdiction. e) Shipping Permit refers to the document issued by BAI or VQS authorizing the person indicated therein to ship or transport the items stated therein to the specified destination. The documents also state the health worthiness among others of the animal or product to be shipped/transported. f) Veterinary Health Certificate refers to the certificate issued by the Provincial Veterinarian or his authorized representative specifying among others therein that the animals, animal products, animal byproducts or animal effects are free from communicable diseases or are not carriers thereof. CHAPTER II Local Tax Impositions ARTICLE A Real Property Tax SECTION 1. Rate of Basic Tax and SEF Tax . The rate and effectivity of Basic Tax and SEF Tax provided under Tax Ordinance 2017-001 is hereby adopted under this Ordinance. SECTION 2. Rate of Basic Tax and SEF Tax Applicable for Renewable Energy . The rate and effectivity of Basic Tax and SEF Tax for Renewable Energy as provided for under RA 9513 shall be one percent (1%) for Basic Tax and one-half of one percent (0.5%) for SEF Tax. SECTION 3. Exemptions . The following are exempted from payment of the basic real property tax and the SEF tax: a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise to a taxable person; b) Charitable institutions, churches, and parsonage or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or 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 for under RA 6938; and e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the Local Government Code, 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 hereby withdrawn upon effectivity of this Ordinance. SECTION 4. Additional Ad Valorem Tax on Idle Lands . The rate of Idle Land Tax provided under Tax Ordinance 2017-001 is hereby adopted under this Ordinance. SECTION 4.1. Additional Coverage for Idle Land Tax Complementary to Tax Ordinance 2017-001 . For purposes of real property taxation, idle lands shall likewise apply to residential lots in subdivisions duly approved by proper authorities, regardless of land area, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax. Provided, however, that individual lots of such subdivision ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator of property unutilized or unimproved by the owner of the property or person having legal interest therein. SECTION 4.2. Exemptions for Idle Land Tax . The idle land tax shall not apply to idle lands wherein the owner of the property or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the Provincial Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 5. Collection of Real Property Tax . SECTION 5.1. Date of Accrual of Tax . The real property tax for any year shall accrue on the first (1st) day of January and from the 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 5.2. Collection of Tax . The collection of real property tax with interest thereon and related expenses shall be the responsibility of the Provincial Treasurer. SECTION 5.3. Assessor to Furnish Treasurer with Assessment Roll . The Provincial Assessor shall prepare and furnish the Provincial Treasurer on or before the thirty-first (31st) day of December each year, an assessment roll containing the list of all persons whose real properties have been newly assessed or reassessed and the values of such properties. SECTION 5.4. 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 basic real property tax and the additional tax accruing to the SEF or on any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this Code, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place such as the Bulletin Board of the Provincial Capitol. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 5.5. Time of Payment; Payment in Installments . The real property tax herein levied together with the additional levy on real property for the Special Education Fund (SEF) shall be due and payable on the first (1st) day of January each year. The same may, however, at the discretion of the taxpayer, be paid without interest or penalty in four (4) equal installments: the first (1st) installment on or before March 31; the second (2nd) installment on or before June 30; the third (3rd) installment on or before September 30; and the fourth (4th) and last installment on or before December 31. Both the basic and the additional SEF tax must be paid simultaneously. Payments of real property tax shall first be applied to prior year's delinquencies, interests and penalties, if any, and only after the same are settled may tax payments be credited for the current period. SECTION 5.6. Interest on the Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Code upon the expiration of the periods as provided in this Chapter shall be subject to an interest of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid but in no case, shall the total interests on the unpaid tax or portion thereof exceed seventy two percent (72%) or an equivalent of thirty six (36) months interest. SECTION 5.7. Tax Discount for Advance and Prompt Payment . Advance Payment of taxes is made if the basic real property tax and the additional Special Education Fund (SEF) tax accruing for the whole succeeding year are fully paid in advance before January 1. The taxpayer shall be entitled to a twenty percent (20%) tax discount. Prompt Payment of taxes is made if the basic real property tax and the additional Special Education Fund (SEF) tax for the current year are paid in full on or before January 31 of the current year. The taxpayer shall be entitled to a fifteen percent (15%) tax discount. If paid on quarterly installments in accordance with Section 250 of RA 7160, the taxpayer shall be entitled to a ten percent (10%) tax discount if paid as follows: Payment Dates 1st Quarter 1st Installment On or before January 31 2nd Quarter 2nd Installment On or before April 30 3rd Quarter 3rd Installment On or before July 31 4th Quarter 4th Installment On or before October 31 The above tax discounts shall only be granted to properties without any delinquency, Provided, further that the 10% discount shall only be applied to prompt payment without any delinquency after the first quarter. SECTION 5.8. Tax Capping on Incremental Increase . The implementation of capping on the incremental increase of RPT is referred under Tax Ordinance 2017-001 and the IRR on capping which is hereby adopted under this Ordinance. SECTION 5.9. Payment under Protest . a) No protest shall be entertained unless the taxpayers first pay the tax in full. There shall be annotated on the tax receipts the words "paid under protest," to be followed with the protest in writing stating the reasons for the protest together with the documentary evidences supporting the reasons which shall be filed within thirty (30) days from payment of the tax. The Provincial Treasurer shall decide on the protest within sixty (60) days from receipt of the written protest. b) Fifty percent (50%) of the tax paid under protest shall be held in trust by the Provincial Treasurer and the other fifty percent (50%) shall be distributed in accordance with this Code. 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 in the form of tax credit to be applied against his existing or future tax liability. d) In the event that the protest is denied or upon lapse of the sixty (60)-day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 5.10. Repayment of Excessive Collection . When an assessment of basic real property tax, or any tax levied under this Code, 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 interests 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 on 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, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 5.11. Notice of Delinquency in the Payment of the Real Property Tax . a) When the real property tax or any other tax imposed under this Code becomes delinquent, the Provincial Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in a publicly accessible and conspicuous place in each barangay. 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 dates upon which the tax became delinquent. It shall likewise state that unless the tax and interests 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, 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 the auction sale. SECTION 5.12. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other tax levied under this Code, the Province may avail of the remedies by administrative action through levy on real property by public auction or by judicial action. SECTION 5.13. Provincial Government's Lien . The basic real property tax and any other tax levied under this Code, constitute a lien on the property subject to tax, superior to all liens, charges or encumbrances 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 related interests and expenses. SECTION 5.14. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Code, the real property subject to such tax may be levied upon through issuance of a warrant of levy 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 property, the amount of tax due 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 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 of levy shall be mailed to or served upon the Provincial Assessor and Register of Deeds of the Province, who shall annotate the warrant of levy on the tax declaration and certificate of 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 5.15. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or his deputy who willfully fails to issue or execute the warrant of levy without just cause within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. SECTION 5.16. Advertisements and Sale . Within thirty (30) days after the service of the warrant of levy, the Provincial Treasurer or his deputy shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. Notice of such publication and auction shall be issued to the taxpayer concerned. The advertisement shall be effected by posting a notice at the main entrance of the Provincial Capitol, Municipal Hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive 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 auction sale, the name of the owner of the real property or person having legal 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 legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the related expenses. The sale shall be held either at the place stated in the notice of publication and auction 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 due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale, shall be refunded to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Code, including the expenses of advertisement by publication and sale. SECTION 5.17. Redemption of Property Sold . Within one (1) year from the date of auction 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, interest due thereon and the expenses of sale, plus interest of two percent (2%) per month on the purchase price 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. 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 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 two percent (2%) per month from the date of purchase to the date of redemption. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 5.18. Final Deed to Purchaser . In case the owner or person having legal interest therein fails to redeem the delinquent property within one (1) year from sale 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 5.19. Purchase of Property by the Provincial Government for Want of Bidder . In case there is no bidder for cash for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Provincial Government to satisfy the claim and within two (2) days thereafter shall make a report to the Sanggunian of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Register 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 a competent court. Within one (1) year from the date of such forfeiture, 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 full amount of the real property tax and the related interest, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the province. SECTION 5.20. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, through a separate ordinance and upon notice of not less than twenty (20) days from the auction sale, sell and dispose of the real property acquired under the preceding subsection at public auction. SECTION 5.21. Further Distraint or Levy . Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 5.22. Collection of Real Property Tax through the Courts . The Provincial Government may enforce the collection of the basic real property tax or any tax levied under this Code by civil action in a court of competent jurisdiction, as follows: a) The Provincial Treasurer shall furnish the Provincial Legal Officer of the certified statement of delinquency who, within fifteen (15) days after receipt thereof, shall file the civil action in the name of the Province, in the proper court of competent jurisdiction. b) Where cognizable in an inferior court, the action to collect the tax must be filed in the municipality where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff LGU shall file the complaint in the Regional Trial Court. c) In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Provincial Treasurer shall furnish the Provincial Legal Officer the exact address of the defendant where he may be served with summons. SECTION 5.23. Action Assailing Validity of Tax Sale . No court shall entertain an 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 for 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 refunded 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 right of the delinquent owner of real property or the person having legal interest therein have been impaired. SECTION 5.24. 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 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 accrued, subject to the final outcome of the action. SECTION 5.25. Provincial Treasurer to Certify Delinquencies Remaining Uncollected . The Provincial/Municipal Treasurer, or his deputy, shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit to the Sanggunian concerned on or before the thirty-first (31st) of December 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. SECTION 5.26. Periods 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 from the date it becomes 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/Municipal 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; or the person having legal interest therein is out of the country or otherwise cannot be located. SECTION 6. Special Provisions . SECTION 6.1. 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 agro-based products, or calamity in the Province, the Sangguniang Panlalawigan by ordinance passed prior to the first (1st) day of January of any year upon recommendation of the Local Disaster Risk Reduction and Management Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the province affected by the calamity. SECTION 6.2. Duty of the Office of the Department of Agrarian Reform to Assist the Provincial Treasurer and Provincial Assessor in the Collection of Taxes . It shall be the duty of the Office of the Department of Agrarian Reform to furnish the Provincial Treasurer and the Provincial Assessor with copies of the documents transferring real property under CARP, OLT, and the Voluntary Offer to Sell (VOS) within sixty (60) days from the completion of the processing thereof. It shall also furnish the names and addresses of farmer beneficiaries under said programs. SECTION 6.3. Duty of the Registry of Deeds and Notaries Public to Assist the Provincial Assessor . It shall be the duty of the Register 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 6.4. Duty of Heirs to Adjudicate Property and Acquire Individual Assessment for Easy Collection of Taxes . It shall be the duty of heirs to a certain property to adjudicate among themselves property left by the last surviving parent, and have the same assessed in their individual names within sixty (60) days after the death of the property owners in order to pinpoint responsibility who will pay the taxes of the deceased parent. The Provincial Assessor and the Municipal Assessor shall furnish the Provincial Treasurer with copies of Tax Declaration issued to heirs within one (1) week from completion thereof. SECTION 6.5. Public Lands and Lands Declared Watershed Areas Subject to Tax . Public lands developed and cultivated under Special Projects by national offices, and areas declared as watershed by DENR are subject to real property tax if occupants, owners and lessees of said lands and areas produce something and sell the same. SECTION 6.6. 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 6.7. Fees in Court Actions . As provided for in Sec. 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the Provincial Treasurer shall be exempt from the payment of court and sheriff's fees. SECTION 6.8. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to Province . As provided for in Section 281 of the Local Government Code, 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. SECTION 6.9. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Sec. 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. SECTION 6.10. Interests on Unpaid Real Property Tax . Failure to pay the real property tax or any other tax levied under this Code upon the expiration of the periods as provided in Sec. 5, shall subject the taxpayer 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. In no case, however, shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 6.11. Penalties for Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the 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 negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished, by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months, or both at the discretion of the court. The same penalty shall be imposed upon any officer 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 required in this Code to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court. SECTION 6.12. Penalties for Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both at the discretion of the court. SECTION 6.13. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The Provincial Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Code or any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or by imprisonment of not less than one (1) month nor more than six (6) months, or both at the discretion of the court. ARTICLE B Socialized Housing Tax SECTION 7. Imposition of Tax . There is hereby imposed a socialized housing tax at the rate of one-half percent (0.5%) on the assessed value of lands in urban areas in excess of Fifty Thousand Pesos (P50,000.00). SECTION 8. Collection and Accrual of Proceeds . The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds of the additional socialized housing tax shall accrue to the Urban Development and Housing Program of the Province. SECTION 9. Exemptions . The following are exempted from the socialized housing tax: a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform Law; b) Those actually used for national defense and security of the state; c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the Local Government Units. Provided, however, that the lands herein mentioned, or portions thereof, which have not been used for the past ten (10) years from the effectivity of R.A. 7279 shall be covered by this tax. d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and e) Those actually and primarily used for religious, charitable, or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 10. Administrative Provisions . The Provincial Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000.00). For purposes of collection, the Provincial Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE C Tax on Transfer of Real Property Ownership 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 percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value used herein shall be that reflected in the prevailing schedule of fair market values reflected in the ordinance enacted by the Sangguniang Panlalawigan. SECTION 11. Tax Rate and Basis of Payment . A tax rate of not more than fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value used herein shall be that reflected in the prevailing schedule of fair market values reflected in the ordinance enacted by the Sangguniang Panlalawigan. SECTION 12. Duty and 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 Deeds of Sale, Donations and others while for the Deed of Adjudication it shall be based at the time of death. SECTION 13. Surcharge for Late Payment . Failure to pay the tax imposed in this Code shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the tax due, to be paid at the same time and in the same manner as the tax due thereon. SECTION 14. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the date due until the tax is fully paid, but in no case, shall the total interest on the unpaid amount or portion thereof exceed seventy two percent (72%) or an equivalent of thirty six (36) months interest. SECTION 15. Exemptions . The sale, transfer or other disposition of real property made pursuant to RA 6657, otherwise known as the Comprehensive Agrarian Reform Law, shall be exempted from the tax herein imposed. Private sector entities and individuals engaged in developing socialized housing projects under R.A. No. 7279 for the benefit of the underprivileged and homeless are exempted from payment of transfer tax for both raw and completed projects. SECTION 16. Administrative Provisions . a) The Register of Deeds of the province shall, before registering any deed, require the presentation of the evidence of payment of this tax. b) The Provincial/Municipal Assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one. 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. ARTICLE D Business on Printing and Publication SECTION 17. Business on Printing and Publication . There is hereby levied a tax at the rate of fifty percent (50%) of one percent (1%) of the annual gross receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, newspapers, manuals, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, tarpaulin and others of similar nature using computers and other machinery. In the case of a newly started business, the initial year's tax shall be five percent (5%) 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 18. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (DepEd) as school texts or references shall be exempt from the tax herein imposed. SECTION 19. "Others of Similar Nature" Construed . The business of printing newspaper and magazines is included in the clause "and others of similar nature" and therefore subject to this local tax. (BLGF 1st Indorsement, February 19, 1996). SECTION 20. Time of Payment . The tax imposed in this Code shall be due and payable annually on or before the twentieth (20th) day of January. In the case of a newly-started business, a permit or license shall be applied for before the business starts to operate. SECTION 21. Surcharge . Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due. Such surcharge shall be paid at the same time and in the same manner as the tax due. SECTION 22. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but not to exceed seventy two percent (72%) or an equivalent of thirty six (36) months interest. SECTION 23. Regulatory and Administrative Provisions . a) Operators engaged in the business on printing and publication shall keep a book of accounts where records of business transactions shall be entered. Such book of accounts shall be at all times open for inspection and audit of concerned authorities. In case there are no books of accounts or any documents to verify the actual gross receipts of the business, the Presumptive Income Level shall apply. b) Operators engaged in the business on printing and publication shall submit a sworn statement of his annual gross receipts for the preceding calendar year as a basis for the payment of tax on or before the twentieth (20th) day of January. In the case of a newly started business, the operators of business subject to the taxes shall submit a sworn statement of the capital investment and shall serve as the basis for the payment of tax. The basis of the Provincial Treasurer or his authorized representative in the computation of tax if there is no sworn statement available or any records is the best available evidence. c) Operators engaged in the business on printing and publication shall submit a certified photocopy of their Income Tax Return (ITR) with a duly stamped "Received" by the Bureau of Internal Revenue (BIR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts declared against in the Sworn Statement and the Income Tax Return shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payment of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month wherein payment is made. d) Retirement of Business Business establishments under the following circumstances are considered closed or have ceased operations: i. Transfer of Location from one Province to another Province ii. Declared Bankruptcy The owner or administrator of the establishment should notify the Provincial Treasurer through a letter of closure/transfer. The Provincial Treasurer shall issue a clearance after the payment of business tax inclusive of penalties the clearance will be presented to the Municipal Treasurer for the cancellation of business. ARTICLE E Franchise Tax SECTION 24. Franchise Tax . Notwithstanding any exemption granted by law or other special law, the province may impose a tax on business enjoying a franchise, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year within the province. SECTION 25. Tax Rate and Base of Franchise Tax . The rate of franchise tax shall not exceed fifty percent (50%) of one percent (1%) of the gross annual receipts which shall include both cash sales and sales on account realized during the preceding calendar year within its territorial jurisdiction, excluding the territorial limits of any city located within the province. SECTION 26. 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 27. Capital Investment as Basis of the Franchise Tax of a Newly Started Business . 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 organization, 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 said branch or sales office. SECTION 28. Limitation of the Province to Impose Franchise Tax . The province, however, shall not impose the tax on business enjoying franchise operating within the territorial jurisdiction of any highly-urbanized or component city located within the province. SECTION 29. Exemptions . The term businesses enjoying franchise shall not include holders of certificates of public conveyance for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 30. Time of Payment . The tax imposed in this Code shall be due and payable annually on or before the twentieth (20th) of January. SECTION 31. Surcharge for Late Payment . Failure to pay the tax imposed in this Code shall subject the taxpayer to a surcharge of twenty five percent (25%) of the original amount of the tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 32. Interest on Unpaid Taxes . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the time the tax is fully paid but not to exceed seventy two percent (72%). Where an extension of time for the payment of the tax has been granted and the amount is not paid in full after the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 33. Regulatory and Administrative Provisions . SECTION 33.1. Compliance Requirement . The franchise grantee shall submit a certified copy of the franchise from the proper authority and a certification from the Department of Labor and Employment (DOLE) that all safety requirements in connection with business and other matters related thereto have been complied with. SECTION 33.2. Maintenance of Book of Accounts . The franchise grantee shall keep a book of accounts where daily receipts both the cash sales and sales on account shall be recorded. Such books of accounts shall be open for inspection and audit by concerned authorities at all times. SECTION 33.3. Submission of Sworn Statement . Franchise grantee shall submit a sworn statement of his annual gross receipts for the preceding calendar year as a basis for the payment of tax on or before the twentieth (20th) day of January. In the case of a newly started business, the grantees subject to the taxes shall submit a sworn statement of the capital investment and shall serve as the basis for the payment of tax. The basis of the Provincial Treasurer or his authorized representative in the computation of tax, if there is no sworn statement available or any records is the best available evidence or the application of the Presumptive Income Level (PIL). SECTION 33.4. Submission of Income Tax Return . The franchise grantee shall submit a certified photocopy of their Income Tax Return (ITR) with a duly stamped "Received" by the Bureau of Internal Revenue (BIR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in gross receipts declared against in the Sworn Statement and the Income Tax Return shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payment of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month wherein payment is made. SECTION 33.5. Retirement of Business . Business establishments under the following circumstances are considered closed or have ceased operations: i. Transfer of Location from one Province to another Province ii. Declared Bankruptcy The owner or administrator of the establishment should notify the Provincial Treasurer through a letter of closure/transfer. The Provincial Treasurer will issue a clearance after the payment of franchise tax inclusive of penalties. The clearance will be presented to the Municipal Treasurer for the cancellation of business. SECTION 33.6. Condonation and Waiver of Penalties . The Sangguniang Panlalawigan has the power to condone penalties but not on Franchise Tax for first time and repeat offenders and business establishment that does not follow the above provisions even if the Provincial Treasurer has sent numerous demand letters and billings to the same. ARTICLE F Professional Tax SECTION 34. Professional Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring the taking of government examination in the amount of Three Hundred Pesos (P300.00) every year. SECTION 35. Coverage . Professionals who passed the bar examinations and any board or other examinations conducted by the Professional Regulation Commission (PRC), shall be subject to the professional tax. SECTION 36. Payment of the Tax . The professional tax shall be paid before any profession herein specified can be lawfully pursued or practiced. A line of profession does not become exempt even if conducted with some other professions for which the tax has been paid. SECTION 37. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 38. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the Provincial Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SECTION 39. Place of Payment . Every person legally authorized to practice his profession shall pay the tax in the place of his residence. In case he practices his profession in several places, he shall pay to the Provincial Treasurer the professional tax if he maintains his principal office within the Province. SECTION 40. Surcharge for Late Payment . Failure to pay the tax imposed in this Code shall subject the taxpayer to twenty five percent (25%) surcharge to be paid at the same time and in the same manner as the tax due. SECTION 41. Interest on Unpaid Tax . In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax is fully paid but not to exceed seventy two percent (72%). SECTION 42. Administrative Provisions . A person who paid his professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax or fee for the practice of such profession. The Provincial Treasurer before accepting payment of the tax shall require the presentation of the valid Professional Licenses issued by the Professional Regulations Commission or the Supreme Court, as the case may be. SECTION 42.1. Duty of Employer to Submit List of Employed Professionals . Any individual, association, organization, partnership or corporation employing a person or persons subject to professional tax shall require such person or persons to pay yearly their tax obligation and submit to the Provincial Treasurer on or before the last day of March of every year a certified list of his employees subject to professional tax indicating the name, profession, amount of tax paid, date and number of the official receipt, year covered and place of payment of the tax. SECTION 42.2. Reflect Official Receipt Number on Official Documents . Any person subject to the professional tax shall write in the deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. ARTICLE G Amusement Tax SECTION 43. Amusement Tax . There is hereby levied an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, cockpits, gymnasiums and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances. SECTION 44. Classification of Amusement Activity and Rate of Tax . i. Regular amusements such as cinemas, cockpits, video houses/disco pubs/shows and other regular amusement activities at ten percent (10%) of the gross receipts; ii. Transient Amusements to include concerts, sports events, shows, carnivals, circuses, boxing stadia, and other temporary amusements activities at ten percent (10%) of the gross receipts. SECTION 45. Procedure for Determining Amusement Tax Payable by Proprietors, Lessees, or Operators and Distributors of Cinematographic Films . 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 before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SECTION 46. Exemptions . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 47. Sharing of Tax Proceeds . The proceeds from the amusement tax shall be shared equally between the province and the municipality where the amusement place is located. SECTION 48. "Other Places of Amusement" Construed . Not only theaters and cinema houses, but all "places of amusement" such as night clubs, cockpits, and the like, are subject to the amusement tax on admission if any amount is charged as entrance fee to the patrons. SECTION 49. Time and Place of Payment . In the case of cinemas/theaters the tax imposed herein on the gross receipts within a month shall be paid to the Provincial Treasurer within seven (7) working days of the following month. An Amusement Tax Return indicating the gross receipts duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the Provincial Treasurer for verification and acknowledgment of tax payment. In the case of cockpits, gymnasiums and other amusement places, the tax imposed on the gross receipts shall be paid within seven (7) working days after the event. Operators/Promoters of amusement events/activities shall be required to submit an Amusement Tax Return to the Provincial Treasurer for verification and acknowledgment of the tax payment. SECTION 50. Surcharge for Late Payment . Any owner or operator of an amusement place who fails to file the required Amusement Tax Return on the scheduled date or who files a fraudulent return shall be subject to a surcharge of fifty percent (50%) of the tax due which shall be in addition to the interest and penalties prescribed in this Code. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due. Such surcharge shall be paid at the same time and in the same manner as the tax due. SECTION 51. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but not to exceed the total interest of seventy two percent (72%) or thirty six (36) months. SECTION 52. Administrative Provisions. SECTION 52.1. Registration of Admission Tickets . All admission tickets of amusement places subject to the tax imposed in this Code shall be registered without charge with the Office of the Provincial Treasurer. Tickets shall be properly recorded and marked with the word "REGISTERED." The Provincial Treasurer shall issue a certification and furnish a copy to the owner, proprietor, operator or lessee that such quantity, denomination and serial numbers of admission tickets were duly registered with his office. Color-coding and numbering schemes shall be prescribed by the Provincial Treasurer for control purposes. SECTION 52.2. Provision of Boxes for Admission Tickets . Owners, proprietors, operators or lessees of amusement places are hereby required to provide their establishments' two (2) boxes, one box marked with letter "O" for operator and the other marked with letter "G" for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers and shall be deposited in the appropriate marked boxes. SECTION 52.3. Provision of Locks for Boxes . The boxes for used admission tickets shall be provided with two lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the Provincial Government. Both boxes shall be opened daily in the presence of representatives from the management and the Provincial Government who shall certify the number of admission tickets by denomination in the Daily Count Sheet. The Daily Count Sheets of admission tickets shall be attached to the Amusement Tax Return to be submitted to the Provincial Treasurer. The Municipal Treasurer of the municipality where the amusement place is located shall be furnished a copy of such return. SECTION 52.4. Posting of Admission Prices . Owners or operators of every amusement place shall post in a conspicuous place in front of the ticket booth a notice, printed in big bold letters or numbers, the amount of admission price/s. When there is a change in the admission price/s, the owner or operator of the said amusement place shall, within ten (10) days from the date of the effectivity of such change, inform in writing the Provincial Treasurer the details of the changes in admission price/s. SECTION 52.5. Maintenance of Book of Accounts . Owners/Operators of amusement places shall keep a book of accounts where daily entrance fees corresponding to the issued entrance tickets shall be recorded. Such books of accounts shall be open for inspection and audit by concerned authorities at all times. SECTION 52.6. Requirement for Governor's Permit . No governor's permit shall be issued to promoters of amusement/entertainment activities/operators of amusement places for subsequent amusement events until it is established that amusement taxes inclusive of penalties on previous events had been fully settled and all provisions under this section has been fully complied. SECTION 52.7. Other Mode of Business Subject to Amusement Tax . Promoters of entertainment or amusement activities such as concerts, sports events, shows, carnivals, circuses, and other allied events who do not issue admission tickets but sell SIM card, cell cards, bingo cards, electronic mobile phone loads and the like shall be levied the same rate of amusement taxes based on the face value of the mode/instrument of admission. SECTION 52.8. Business with Entrance Fee Subject to Amusement Tax . Business establishments which is similar in nature as other amusement places but do not issue admission ticket or sell SIM card, cell cards, bingo cards, electronic mobile phone loads and the like shall be levied the same rate of amusement taxes based on the reflected entrance fees shown in their registered book of accounts. SECTION 52.9. Condonation and Waiver of Penalties . The Sangguniang Panlalawigan has the power to condone penalties but not on Amusement Tax for first time and repeat offenders and business establishment that does not follow the above provisions even if the Provincial Treasurer has sent numerous demand letters and billings to the same. SECTION 52.10. Retirement of Business . Business establishments under the following circumstances are considered closed or have ceased operations: i. Transfer of Location from one Municipality to other Municipality ii. Declared Bankruptcy The owner or administrator of the establishment should notify the Municipal and Provincial Treasurer through a letter of closure/transfer. The Municipal Treasurer will cancel the registration of the establishment upon showing of clearance from the Provincial Treasurer stating that all amusement tax inclusive of penalties is paid. ARTICLE H Annual Fixed Tax on Delivery Trucks or Vans SECTION 53. Annual Fixed Tax on Delivery Trucks or Vans . There is hereby imposed an annual fixed tax at the rate of Five Hundred Pesos (P500.00) for every delivery truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers, suppliers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes, oil and fuels, food products, dry goods, grocery items, hardware and construction equipment, medical, dental and health equipment, drugs and medicines, agricultural products, fish and other marine products, livestock and poultry products, health and beauty equipment, office and school equipment supplies and materials, information technology equipment, accessories peripherals, sand, gravel and other quarry materials and other products, to sales outlets, or consumers, whether directly or indirectly, within the province. Motorized tricycle/motorcycle used for the same purpose shall be charged Two Hundred Pesos (P200.00). SECTION 54. Exemption . The manufacturers, producers, wholesalers, dealers, and retailers referred to in the preceding sections shall be exempt from the payment of the peddler's tax in the sale of any merchandise or article of commerce imposable by the municipalities. SECTION 55. Time and Place of Payment . The annual fixed tax on delivery trucks or vans imposed in this Code shall accrue on the first day of January and shall be paid to the Provincial Treasurer within the first twenty (20) days of January of each year. In case of newly started business, the owner or operator of the same shall pay the tax before the delivery of goods within the province. SECTION 56. Surcharge for Late Payment . Failure to pay the tax imposed in this Code shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the amount of tax due, to be paid at the same time and in the same manner as the tax due. SECTION 57. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid not exceeding seventy-two percent (72%). SECTION 58. Administrative Provisions. SECTION 58.1. Maintenance of Registry of Books . The Provincial Treasurer shall keep a registry book of trucks, vans or vehicles subject to the tax indicating the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, sticker number assigned for the year and other information. SECTION 58.2. Submission of Sworn Statement . The owner or proprietor of the truck, van or vehicle located in the Province of Aklan shall submit a sworn statement on the number of delivery vehicles he/she owns. SECTION 58.3. Submission of Certified Photocopy of Audited Financial Statement . The owner or proprietor of the truck, van or vehicle located in the Province of Aklan shall submit a certified photocopy of their Audited Financial Statements with a duly stamp received by the Bureau of Internal Revenue (BIR) on or before April 30 of each year. The deficiency in the business tax arising out of the difference in the number of delivery vehicles declared against in the Sworn Statement and the Annual Audited Financial Statements shall be payable on or before May 20 of the same year with interest at the rate of ten percent (10%) corresponding to the two percent (2%) per month from January to May. Payment of the deficiency tax made after May 20 shall be subject to the twenty-five percent (25%) surcharge and two percent (2%) interest for every month counted from January up to the month wherein payment is made. SECTION 58.4. Issuance of Sticker . The Provincial Treasurer shall register the concerned vehicle and issue the corresponding sticker and the official receipt acknowledging the date and the amount of payment made by the owner/proprietor of delivery vehicles. SECTION 58.5. Placement of Sticker on the Vehicle . To expedite checking of payment of the annual fixed tax for delivery vans or trucks, stickers should be placed on the right front side of the windshield of the delivery vans or trucks for identification purposes. SECTION 59. Penalty . Failure to display the stickers on the windshield of the trucks or vans shall be subject to a fine of Five Hundred Pesos (P500.00). The sticker is non-transferrable. Any further violation of the provisions on annual fixed tax on delivery trucks or vans under this Code such as the display of unauthorized delivery van/truck sticker, shall be punishable by a fine not less than One Thousand Pesos (P1,000.00) but not more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the Court, to include the impounding of the apprehended vehicle for failure to pay the initial fine at the time of the apprehension. ARTICLE I Tax on Small Scale Mining, Sand, Gravel, and Other Quarry Resources SECTION 60. Tax on Small Scale Mining, Sand, Gravel and Other Quarry Resources . The Province may levy and collect not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within its territorial jurisdiction. SECTION 61. Authority to Grant Permit to Extract . The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the Provincial Governor, pursuant to the ordinance of the Sangguniang Panlalawigan. No person, corporation, partnership or government entity/instrumentality shall be allowed to extract, remove or dispose of minerals from public waters, public and private lands, unless authorized under a permit issued by the Provincial Governor through the Provincial Mining Regulatory Board and in accord with the Philippine Mining Act of 1995 and its Implementing Rules and Regulations. The Provincial Governor through the Provincial Mining Regulatory Board has the exclusive authority to issue permit for small scale mining if the area of the application covers twenty (20) hectares or less and five (5) hectares or less for commercial and industrial sand and gravel and other quarry resources. The permit can be provided for the extraction of sand, gravel and quarry resources from public lands or from beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of the Province of Aklan. SECTION 62. Tax Rate and Basis of Payment . A levy of not more than ten percent (10%) of fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, and other quarry resources, as defined under the National Internal Revenue Code, as amended, extracted from public lands or from the beds of seas, lakes, rivers, streams, creeks, and other public waters within its territorial jurisdiction. The Fair Market Value of corresponding quarry resources in the Province is fixed below: Sand and Gravel that has not undergone Mechanical processing P270/cu.m Industrial Sand and Gravel P480/cu.m Ordinary Earth P250/cu.m Clay P1,500/metric ton SECTION 62.1. Quarry Service Fees and Charges . Processing Fee Application/ Filing Fee Occupation Fee Verification Fee Commercial SAG P240.00 P240.00 None P880.00 + P5/km Industrial SAG P240.00 P240.00 P160.00/ha/yr P1,600.00 + P5/km Exclusive SAG P75.00 P80.00 None P470.00 + P5/km Quarry P240.00 P240.00 P160.00/ha/yr P1,600.00 + P5/km Small Scale Mining P240.00 P240.00 P160.00/ha/yr P1,600.00 + P5/km Guano Commercial P240.00 P240.00 None P470.00 + P5/km Guano Gratuitous P75.00 P80.00 None P470.00 + P5/km Private Gratuitous P75.00 P80.00 None P470.00 + P5/km Government Gratuitous P75.00 P80.00 None P470.00 + P5/km Gemstone-Gathering P240.00 P80.00 None P470.00 + P5/km Pebble-Picking P240.00 P240.00 None P880.00 + P5/km Special Permit P75.00 P75.00 None P470.00 + P5/km Ore Transport Permit P75.00 P80.00 None P800.00 + P5/km Ore Dressing Test Permit P75.00 P75.00 None P800.00 + P5/km Ordinary Earth P240.00 P240.00 None P880.00 + P5/km *The P5.00 per kilometer additional charge for verification fee is cost per kilometer from the Provincial Capitol to the area applied for. SECTION 63. Time and Place of Payment . The tax herein imposed shall be paid after the approval of the permit to the Provincial Treasurer or his duly authorized deputies provided that in the case of industrial operations, the Provincial Treasurer may allow staggered payment of the tax. Volume of minerals in excess of that declared in the permit to transport and/or ore transport permit shall be subject to a surcharge of twenty five percent (25%) plus interest of two percent (2%) per month of the unpaid tax including surcharges until such amount is fully paid but in no case shall the total interest on the unpaid amount portion thereof exceed seventy two percent (72%). SECTION 64. Exemptions . Only quarry resources extracted from public lands are subject to local taxes. Quarry resources extracted from private lands are not within the taxing power of the local government. Any government entity/instrumentality that has been granted a government gratuitous permit to extract the above-mentioned materials for the purpose of government projects within the province shall be exempted from the payment of the tax herein prescribed. SECTION 65. Sharing of Proceeds . The proceeds of the tax on small scale mining, sand, gravel and other quarry resources shall be distributed, as follows: i. Province Thirty percent (30%); ii. Component City or Municipality where the sand, gravel, and other quarry resources are extracted Thirty percent (30%); and iii. Barangay where the sand, gravel, and other quarry resources are extracted Forty percent (40%). Provided, that the Barangay and Municipality shall present their copy of Delivery Receipts/Permit to Transport which shall be used as basis for computation of their share on the proceeds of tax on small scale mining, sand, gravel and other quarry resources. SECTION 66. Administrative Provisions . 1. All persons, corporation, partnership or government entity/instrumentality shall be allowed to extract or mine after securing permit from the Governor. For purposes of establishing the fair market value per cubic meter of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of: Provincial Treasurer Chairman Provincial Engineer Member Provincial Planning Development Coordinator Member Provincial Assessor Member Updating and fixing the fair market value as basis for the imposition of tax on sand and gravel and other quarry resources shall need an enabling ordinance from the Sangguniang Panlalawigan. 2. No extraction of sand and gravel at the quarry site from 5:00 PM to 8:00 AM shall be allowed during Mondays to Saturdays and the whole day of Sunday. SECTION 67. Surcharge for Late Payment . Failure to pay the tax imposed in this Code shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of the tax due, to be paid at the same time and in the same manner as the tax due thereon. SECTION 68. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the date due until the tax is fully paid, but in no case, shall the total interest on the unpaid amount or portion thereof exceed seventy two percent (72%) or an equivalent of thirty six (36) months interest. SECTION 69. Reporting Requirements . SECTION 69.1. List of Requirements for Every Permittee or His Operator . a) Quarterly Report on Production, Sales and Inventory of Other Quarry Resources and Employment, except for Commercial and Industrial Sand and Gravel extraction. b) A holder of a Quarry Permit or its operator shall submit to the Provincial Governor, through the Construction Development Quarry Services (CDQS), copy furnished the Director and concerned Regional Director, a sworn quarterly report on Production, Sales and Inventory of Other Quarry Resources and Employment within fifteen (15) working days after the end of each calendar quarter and fifteen (15) working days after the end of the month for Sand and Gravel extraction. c) A holder of a Commercial and Industrial Sand and Gravel Permit or its operator shall submit to the Provincial Governor, through the CDQS, copy furnished the concerned Regional Director, a sworn monthly report on production, sales and inventory of Commercial and Industrial sand and gravel and employment within fifteen (15) working days after the end of each calendar month. d) A holder of Small-Scale Metallic Mines Permit or its operator shall submit to the Provincial Governor, through the CDQS, copy furnished the concerned Regional Director, a sworn monthly report on production, sales of Small-Scale Metallic Mines and employment for metallic minerals other than gold or for gold mineral only within fifteen (15) working days after the end of each calendar month. e) Integrated Annual Report. f) A holder of Quarry Permit or its operator and a Small-Scale Mining Permit Holder shall submit to the Provincial Governor, through the CDQS, sworn Integrated Annual Report within two (2) months after the end of each calendar year, copy furnished the concerned Regional Director. g) Annual Mineral Reserve Inventory Report. h) For areas outside Mineral Reservations, a holder of Quarry, Sand and Gravel and Small-Scale Mining Permit or its operator shall submit to the Provincial Governor, through the CDQS, copy furnished the Regional Director, on or before the end of the first quarter of each calendar year. i) Quarterly Report on Production, Sales and Inventory of Small-Scale Mines within Mineral Reservation. j) A holder of a Small-Scale Mining Permit within Mineral Reservation shall submit to the Governor, through the CDQS, a sworn and verified Quarterly Report on Production, Sales and Inventory of Small-Scale Mines within Mineral Reservation within thirty (30) calendar days after the end each calendar quarter. SECTION 69.2. Other Reports as May Be Required by the Governor . A holder of a Quarry Permit, any of the Sand and Gravel Permits (including Ordinary Earth), Guano Permits, Gemstone-Gathering Permit or Small-Scale Mining Permit is required to submit reports (a.) to (j.) mentioned in the preceding section, whichever is applicable to its operations, even when there is no production for a given period. The report, however, should indicate the causes or reasons why there was no production for the period. The Provincial Governor shall be promptly notified in writing before the implementation of any mine suspension or mine closure. SECTION 70. Fines. In case of late or non-submission to the Governor, through the CDQS, of any of the reports mentioned in the preceding section, the following penalties shall be imposed: Late submission of any of the required reports: Fine 1st Violation P1,000.00 2nd Violation P3,000.00 3rd Violation P5,000.00 Subsequent Violation Permit suspension or cancellation "Late submission" is hereby defined as the submission of the report after the lapse of its due date and before the next due date of the same report. Non-submission of any of the required reports: Fine 1st Violation P2,000.00 2nd Violation P5,000.00 3rd Violation and Subsequent Violations Permit suspension or cancellation "Non-submission" is the failure to submit the required report at any time before the next due date of the same report. Hence, it shall be considered as "non-submission" when the report due is submitted after the lapse of the next due date of the report or when virtually no report is submitted after such period. SECTION 71. Prohibited Acts and Omissions . No person shall: a) Extract minerals covered by this Ordinance without first securing an appropriate permit therefore; b) Misrepresent, for a permit, facts materials therefore, or present/submit false or falsified documents which are required therefore; c) Transfer, assign or convey his permit to another without prior approval of the Governor; d) Extract minerals covered by this Ordinance in excess of the quantity or volume specifically allowed by the permit; e) Extract minerals from an area other than that covered by the permit; f) Fail or refuse to erect ground markers in the premises of an area covered by any of the permits provided for under this Ordinance; g) Remove or destroy without authority or permission of the Governor the aforementioned ground markers; h) Fail or refuse to place or erect a signboard in the premises of the area covered by the permit; i) Fail or refuse to keep open for inspection by proper authorities book of accounts or falsify such book of accounts or entries therein; j) Fail or refuse to issue to drivers, haulers and extractors Permits to Transport, or knowingly issue to them fake, false, tampered or open-dated Permits to Transport; k) Fail or refuse to present on inspection or demand Permits to Transport while hauling on transporting minerals; l) Sell or convey for a price or consideration minerals extracted under a gratuitous permit; m) Extract minerals from beaches, except those covered by Pebble-Picking Permit; or n) Obstruct, hinder or prevent through violence or intimidation the Governor or his deputies/representative from the performance of their functions, authorities and duties under this Ordinance. SECTION 72. Penalties and Administrative Fines . i. Violations of any of the prohibited acts or omissions in the next preceding section shall be fine, subject the violator to imprisonment of not less than one (1) month and not more than six (6) months, or to a fine of not below Three Thousand Pesos (P3,000.00) and not exceeding Five Thousand Pesos (P5,000.00), or both such imprisonment and fine, at the discretion of the court. ii. Violations under (a.), (d.), (e.), (k.), (l.) and (m.) of the said Section shall carry with it the penalty of confiscation and forfeiture of the sand and gravel, ordinary earth, quarry and other materials involved in favor of the Provincial Government. iii. Conviction under (a.) and (m.) or quarrying without a proper permit of the same Section shall moreover be penalized with confiscation and forfeiture of the vehicles, conveyances, tools and equipment in favor of the Provincial Government if the owners thereof are also liable for the offense. iv. Every conviction of the prohibited acts and omissions in the next preceding section shall carry with it the cancellation of the permit. v. If the violator has a proper permit, administrative fine may be paid to the Governor or his duly-authorized representative in an amount not more than Three Thousand Pesos (P3,000.00) per violation at the discretion of the Governor. The application shall state that the violator admits the commission of the offense, that he has a proper permit, that he is willing to pay the fine to be imposed and that he willingly surrenders whatever rights and interests he has over any of the sand and gravel, ordinary earth, quarry or other materials seized in connection with the commission of the offense to be confiscated and forfeited in favor of the Provincial Government. The application must be filed within three (3) days from date of apprehension. Only applications duly approved by the Governor or his duly authorized representatives shall cause the acceptance of the payment of the administrative fine herein provided. If the violator has no permit, he can avail the payment of administrative fine as above provided, only once, in the amount of not less than Three Thousand Pesos (P3,000.00). Subsequent violation shall cause the filing of charges in court in accordance with this Ordinance. The due approval of the application and the full payment of the administrative fine imposed shall cause the withdrawal or preclude the filing of corresponding criminal charges in court against the violator. The sand and gravel, ordinary earth, quarry or other materials seized in connection of the offense shall be confiscated and forfeited in favor of the Provincial Government. The conveyances, tools and equipment shall be released to their owners. The second offense shall be ground for suspension of the permit, while the third offense shall cause the cancellation of the permit. The sand and gravel, ordinary earth, quarry or other materials confiscated and forfeited and fines paid under this Section shall be disposed of or the proceeds thereof shared and distributed as follows: 1. 40% to the Provincial Government 2. 60% to the Deputized and/or Authorized Personnel who effected the apprehension. CHAPTER III Fees and Charges ARTICLE A Provincial Governor's Office SECTION 1. Governor's Permit Fees . SECTION 1.1. Imposition of Fee . There shall be collected fees at the rates and frequency provided hereunder for the issuance of Governor's Permit to every person who shall conduct or operate a business, or activity within this province. A. Annual I. On the extraction of sand, gravel and other quarry resources i. Commercial Sand and Gravel P700.00 ii. Industrial Sand and Gravel P1,350.00 iii. Exclusive Sand and Gravel P150.00 iv. Quarry P700.00 v. Small Scale Mining P700.00 vi. Guano Commercial P700.00 vii. Guano Gratuitous P100.00 viii. Private Gratuitous P150.00 ix. Gemstone-Gathering P700.00 x. Pebble-Picking P700.00 xi. Special Permit P150.00 xii. Ore Transport Permit P100.00 xiii. Ore Dressing Test Permit P700.00 The permit is payable for every separate or distinct establishment or place where the business or activity is conducted. One line of business or undertaking does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. SECTION 1.2. Time of Payment . The fee imposed in the preceding section shall be paid to the Provincial Treasurer upon application for a Governor's Permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SECTION 1.3. Revocation of Permit . When a person doing business or engaging in an activity under the provision of this Code violates any provision of this Chapter and refuses to pay an indebtedness or liability to the province; abuses his privilege to do business or pursue an activity in the province to the injury of public morals or peace; or when a place where such business or undertaking is being conducted becomes a nuisance or is permitted to be used as a resort for disorderly characters, criminals or women of ill repute, the Provincial Governor may, after investigation, revoke the Governor's Permit. Such revocation shall operate to forfeit all sums which may have been paid with respect to said privilege, in addition to the fines and imprisonment that may be imposed by the Court for the violation of any provision of this Code governing the establishment and maintenance of business or the conduct of person whose privilege is revoked. SECTION 1.4. Expiration upon Revocation or Surrender . Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon its revocation, or upon closure of the business or discontinuance of an undertaking for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes, fees or charges due thereon. SECTION 2. Charges . The following rates of fees and charges are hereby fixed for the use of the infrastructure facilities and amenities and other economic and social services owned and extended by the Provincial Government of Aklan: SECTION 2.1. Aklan Sports Complex . FACILITIES DAYTIME RATES REMARKS General Entrance Fee P10.00/head Parking Fee P10.00/vehicle 1st 4hours + P5.00 per hour after the first 4 hours 1. Basketball Court - Outdoor 1.1. Training Practice 1.1.1. Private P100.00/hr/court 1.1.2. Government sponsored P80.00/hr/court Plus entrance fee P10.00 1.1.3. Clinic/Seminar P50.00/hr/court 1.1.4. PE Class P50.00/hr/court Exclusive Use 1.2. Competitions/Sportsfest 1.2.1. Local P600.00/day/court 1.2.2. Regional P1,000.00/day/court 1.2.3. National P1,500.00/day/court 1.2.4. International P3,000.00/day/court 1.3. Corporate Sportsfest 1.3.1. Local P1,000.00/day/court 1.3.2. Regional P1,500.00/day/court 1.3.3. National P2,000.00/day/court 1.3.4. International P3,500.00/day/court 1.4. School Based Sportsfest P600.00/day/court 2. Volleyball Court Outdoor 2.1. Training Practice 2.1.1. Private P100.00/hour/court 2.1.2. Government-sponsored P80.00/hour/court Plus entrance fee P10.00 2.1.3. Clinic/Seminar P50.00/hour/court 2.1.4. PE Class P50.00/hour/court Exclusive Use 2.2. Competitions/Sportsfest 2.2.1. Local P600.00/day/court 2.2.2. Regional P1,000,00/day/court 2.2.3. National P1,500.00/day/court 2.2.4. International P2,000.00/day/court 2.3. Corporate Sportsfest 2.3.1. Local P1,000.00/day/court 2.3.2. Regional P1,500.00/day/court 2.3.3. National P2,000.00/day/court 2.3.4. International P3,000.00/day/court 2.4. School Based Sportsfest P600.00/day/court 3. Football/Softball Field 3.1. Training Practice 3.1.1. Private P200.00/hour 3.1.2. Government sponsored P100.00/hour 3.1.3. Clinic/Seminar P200.00/hour 3.1.4. P.E. Class P100.00/hour 3.2. Competition/Sportsfest 3.2.1. Local P1,500.00/day 3.2.2. Regional P2,500.00/day 3.2.3. National P3,000.00/day 3.2.4. International P4,000.00/day 3.3. Corporate Sportsfest 3.3.1. Local P2,000.00/day 3.3.2. Regional P3,000.00/day 3.3.3. National P3,500.00/day 3.3.4. International P4,500.00/day 3.4. School Based Sportsfest P1,000.00/day 4. Swimming Pool-Olympic Size 4.1. Training/Practice 4.1.1. Private P30.00/head/day P800.00/month (package deal) 4.1.2. Government sponsored P20.00/head/day P500.00/month (package deal) 4.2. Competition/Sportsfest 4.2.1. Local P1,500.00/day 4.2.2. Regional P2,500.00/day 4.2.3. National P3,000.00/day 4.2.4. International P4,000.00/day 4.3. Corporate Sportsfest 4.3.1. Local P2,000.00/day 4.3.2. Regional P3,000.00/day 4.3.3. National P4,000.00/day 4.3.4. International P5,000.00/day 4.4. School Based Sportsfest P1,500.00/day 5. Tennis Courts 5.1. Training /Practice 5.1.1. Private P60.00/hour/court 5.1.2. Government Sponsored P50.00/hour/court Plus Entrance Fee P10.00 5.1.3. PE Class P40.00/hour/court 5.1.4. International P2,000.00/day/court 5.2. Competition/Sportsfest 5.2.1. Local P600.00/day/court 5.2.2. Regional P1,000.00/day/court Plus P150.00/hour 5.2.3. National P1,500.00/day/court 5.2.4. International P2,000.00/day/court 5.3. Corporate Sportsfest 5.3.1. Local P1,000.00/day/court 5.3.2. Regional P1,500.00/day/court Plus P150.00/hour 5.3.3. National P2,000.00/day/court 5.3.4. International P3,000.00/day/court 5.4. School Based Sportsfest P600.00/day/court 6. Track Oval 6.1. Training/Practice Entrance Fee P10.00 6.1.1. Private P300.00/hour 6.1.2. Gov't Sponsored P250.00/hour 6.1.3. PE Class P100.00/hour + P10.00/Head Entrance Fee 6.1.4. Clinic/Seminar P200.00/hour + P10.00/Head Entrance Fee 6.2. Competition/Sportsfest 6.2.1. Local P1,500.00/day 6.2.2. Regional P2,500.00/day 6.2.3. National P3,000.00/day 6.2.4. International P4,000.00/day 6.3. Corporate Sportsfest 6.3.1. Local P2,500.00/day 6.3.2. Regional P3,000.00/day 6.3.3. National P3,500.00/day 6.3.4. International P4,500.00/day 6.4. School Based Sportsfest P1,000.00/day 7. SepakTakraw with Court 7.1. Training Practice 7.1.1. Private P150.00/hour/court 7.1.2. Government-sponsored P100.00/hour/court 7.1.3. PE P80.00/hour/court 7.1.4. Clinic/Seminar P150.00/hour/court 7.2. Competition/Sportfest 7.2.1. Local P1,000.00 day/court 7.2.2. Regional P2,000.00/day/court 7.2.3. National P3,000.00/day/court 7.2.4. International P4,000.00/day/court 8. Main Grandstand P3,500.00/day 8.1. Exclusive Use of All Play-courts & Grounds 8.1.1. Private P15,000.00/day 8.1.2. School Based/Government sponsored P10,000.00/day 8.2. Exclusive use of all Play-courts, swimming pool & main grandstand. 8.2.1. Private P20,000.00/day 8.2.2. School based/government-sponsored P15,000.00/day 9. Office Spaces 9.1. Ground Floor P100/sq.m./month plus 10% increase annually 9.2. Second floor P80.00/sq.m./month plus 10% increase annually 10. Sound System P4,000.00/use of 1st 4hrs + P1,000.00/hr in excess 11. Vendor's Fee 11.1. Local Events P200.00/sq.m/day 11.2. Regional Events P300.00/sq.m/day 11.3. National Events P400.00/sq.m/day 11.4. International Events P500.00/sq.m/day 12. Advertisements Wall/Fence Streamer P10,000.00/sq.m/year P500.00/sq.m/month SECTION 2.2. Rental of Ambulance. For Patients referred and/or admitted in any Provincial Government of Aklan (PGA)-owned and managed hospitals and Patients admitted to and referred by any Private Hospital in Aklan. 1. From All Municipal/District/Provincial/Private Hospitals to any point in Panay P100.00 (flat rate) + P15.00 per kilometer. 2. Cost of fuel and other incidental expenses to be borne by patient or patient's family. SECTION 2.2.1. Time and Manner of Payment . The fees herein shall be paid upon application or after the extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. SECTION 2.2.2. Exemptions . Residents who are certified by the assigned Medical Social Welfare Officer as indigent and upon approval by the Provincial Governor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family whose family income does not exceed P50,000.00 per year or the poverty line established by NEDA, whichever is higher. SECTION 2.2.3. Discounts . The rental of ambulance above-mentioned is subject to 20% discount for senior citizens and persons with disabilities. ARTICLE B Provincial Assessor's Office SECTION 3. Secretary's Fees. A. Certified Copy of Tax Declaration and Documents P35.00/page B. Certification Fee P35.00/page C. Sketch Plan P35.00/page D. Verification Fee P50.00/declared owner E. Annotation/Cancellation Fee I. Mortgage a. Amount of P100,000.00 and below P200.00 b. Amount over P100,000.00 to P500,000.00 P300.00 c. Amount over P500,000.00 to P1 million P500.00 d. Amount over P1 million to P5 million P1,000.00 e. Amount over P5 million to P10 million P1,500.00 f. Amount over P10 million P2,000.00 II. Bailbonds, Les Pendens, Precautionary Notice and Adverse Claim P100.00 F. Request for copy of Schedule of Fair Market Values of Real Property P5.00/page G. Late Filing of Sworn Statement a. A Standard fine of P100.00 if the Sworn Statement is filed within 60 days from the deadline. b. If the Sworn Statement is not filed by the person concerned within 60 days from the deadline, the penalty should be a standard fine of P100.00 plus 1/2 of 1% of Fair and Current Market Value or Consideration of Real Property, whichever is higher, but not exceeding P5,000.00 SECTION 4. Service Fees and Charges . A. Inspection Fee for Change/Revision of Tax Declaration I. Subdivision P200.00 II. In excess of 5 Lots P10.00/lot III. Consolidation P200.00 IV. Reassessment P10.00/lot B. Ocular Inspection I. Land P500.00 per agricultural lot/improvement + P10.00/km in excess of the 2-km. radius from the Poblacion, Kalibo P1,000.00 per commercial lot P400.00 per residential lot P1,500.00 per industrial lot + P10.00/km. in excess of the 2km. radius from the Poblacion, Kalibo II. Building and Other Improvements P1,500.00 for every industrial buildings and other manmade improvements P1,000.00 per commercial building P250.00 per residential building P150.00 per agricultural building and those classified herein ARTICLE C Provincial General Services Office SECTION 5. Secretary's Fees . A. Certification of the Minutes of Meeting of BAC P150.00/page B. Bid Documents Approved Budget for the Contract Maximum Cost of Bidding Documents a) 500,000 and below P500.00 b) More than 500,000 up to 1 Million P1,000.00 c) More than 1 Million up to 5 Million P5,000.00 d) More than 5 Million up to 10 Million P10,000.00 e) More than 10 Million up to 50 Million P25,000.00 f) More than 50 Million up to 500 Million P50,000.00 g) More than 500 Million P75,000.00 C. Certification of Other Bidding Documents P70.00/page ARTICLE D Provincial Legal Office SECTION 6. Secretary's Fees . A. Certified Copy of Contracts, Deeds and other documents P25.00/page B. Legal Clearance P30.00/document C. Acknowledgment of Prepared Contracts Involving Procurement of Infrastructure Project, Procurement of Consultancy Services by the Province of Aklan, and Municipalities: I. First P500,000.00 P250.00 II. P500,000.00 to P1,000,000.00 P350.00 III. Above P1,000,000.00 to P2,000,000.00 P500.00 IV. Above P2,000,000.00 P600.00 D. Preparation and Acknowledgment of Contracts Involving Procurement of Infrastructure Projects by the Province of Aklan or its Component Municipalities: I. First P1,000,000.00 P500.00 II. Above P1,000,000.00 to P2,000,000.00 P800.00 III. Above P2,000,000.00 P1,200.00 E. Acknowledgment of Prepared Contracts Covering the Purchase of Real Properties by its Component Municipalities: I. First P500,000.00 P200.00 II. P500,000.00 to P1,000,000.00 P300.00 III. Above P1,000,000.00 to P2,000,000.00 P400.00 IV. Above P2,000,000.00 P500.00 F. Preparation and Acknowledgment of Contracts involving the Purchase of Real Properties by the Province of Aklan or its Component Municipalities: I. First P500,000.00 P350.00 II. P500,000.00 to P1,000,000.00 P450.00 III. Above P1,000,000.00 to P2,000,000.00 P600.00 IV. Above P2,000,000.00 P750.00 G. Acknowledgment of Prepared Contracts involving the Purchase of Personal Properties by the Province of Aklan or its Component Municipalities I. First P100,000.00 P200.00 II. Above P100,000.00 to P500,000.00 P300.00 III Above P500,000.00 to P1,000,000.00 P400.00 IV. Above P1,000,000.00 P500.00 H. Preparation and Acknowledgment of Contracts involving the Purchase of Personal Properties by the Province of Aklan or its Component Municipalities I. Below P100,000.00 P150.00 II Above P100,000.00 to P500,000.00 P250.00 III. Above P500,000.00 to P1,000,000.00 P350.00 IV. Above P1,000,000.00 P450.00 I. Acknowledgment of Other Prepared Contracts, Memoranda of Agreements, Deeds of Donation and Similar Documents without Consideration Involved Between the Province of Aklan and other Private Person or Entities P200.00 J. Preparation and Acknowledgment of Other Contracts, Memoranda of Agreements, Deed of Donations and Similar Documents with Consideration Between the Province of Aklan and other Private Person or Entities I. First P100,000.00 P250.00 II. Above P100,000.00 to P500,000.00 P350.00 III. Above P500,000.00 to P1,000,000.00 P450.00 IV. Above P1,000,000.00 P500.00 K. Acknowledgment of Prepared Contracts Involving Procurement of Consultancy Services and Job Orders by the Province of Aklan, and its Municipalities I. For 6 months P100.00 II. For 1 year P200.00 L. Administration of Oath or Jurat of Documents not mentioned in C-K above which are Necessary or Required in Connection with the Execution or Registration Thereof P100.00 M. Preparation of Documents and Administration of Oath or Jurat in C-K above which are Necessary or Required in Connection with the Execution or Registration Thereof P100.00 ARTICLE E Provincial Planning and Development Office SECTION 7. Secretary's Fees . A. e-copy of the Province's Socio-Economic Profile (SEP) P300.00/copy B. e-copy Provincial Development and Physical Framework Plan (PDPFP) P450.00/copy C. Certification as to Conformity with the Land Use Plan P100.00/request D. Other Certification/Document P30.00/certification E. Preparation of Data Sheet P5.00/page F. Preparation of MOA I. Below P50,000.00 P100.00 II. P50,001.00-P100,000.00 P200.00 III. P100,001.00-P200,000.00 P250.00 IV. P200,001.00-P500,000.00 P500.00 V. P500,001.00-P1 million P700.00 VI. P1 million up P1,500.00 ARTICLE F Provincial Treasurer's Office SECTION 8. Secretary's Fees. A. Certificate on Tax Payments P40.00/page B. Issuance of Delivery Van Stickers P100.00 C. Issuance of Duplicate Sticker (Lost) P100.00 D. Photocopy fee for copies of vouchers and Supporting documents needed by contractors and suppliers I. Long P3.00/page II. Short P2.00/page ARTICLE G Sangguniang Panlalawigan Office SECTION 9. Secretary's Fees . A. Resolutions and Ordinances P30.00/page B. IRR P200.00/copy C. Provincial Codes P300.00/copy D. Revenue Code P500.00/copy E. Other documents P30.00/page F. Digital Documentation P200.00/CD G. Certifications P300.00/page ARTICLE H Aklan Investment and Promotion Center SECTION 10. Secretary's Fees . A. Filing Fee I. P4.0M below P1,520.00 II. Over 4.0M-P20.0M P3,030.00 III. Over 20.0M-P50.0M P4,545.00 IV. More than P50.0M P6,060.00 B. Registration Fee 1/10 of 1% of the total project cost but not less than 3,000 and not to exceed 15,000; or i. P1.0M-3.0M P2,000.00 ii. Over P3.0M-P10.0M P4,000.00 iii. Over P10.0M-P50.0M P5,000.00 iv. Over P50.0M-P500M P6,000.00 v. Over P50.0M-P500M P8,000.00 vi. Over P1.0B P10,000.00 ARTICLE I Provincial Veterinary Office SECTION 11. Secretary's Fee . A. Certificate of Transport (within Aklan) and Temporary Certificates (VDAP Certification, Handlers Certificate, Transport Carrier Certificates) P20.00 B. Rabies Vaccination Card P20.00/head C. Veterinary Health Certificate and other Certifications P20.00/head 1. Large Animals (Carabao, Cattle, Horse) P100.00/head 2. Goat, Sheep, Swine P50.00/head 3. Dogs, Cats and other Pet Animals P200.00/head 4. Commercially Produced Day Old-Broiler/Layer/Quail/Turkey/Geese/Ducks: 4.1. 10 Heads and below P5.00/head 4.2. 11 Heads and above P100.00 5. Chicken/Ducks/Geese/Turkey, etc. P5.00/head 6. Fighting Cocks/Stag/Breeder P25.00/head 7. Birds P10.00/head D. Animal By-products 1. Eggs/Balut (150 pieces and below) P20.00 2. Hides a. 1 ton and below P100.00 b. More than 1 ton P500.00 Semi-Commercial and Commercial Livestock and Poultry Farm shall not be issued Veterinary Health Certificate and Shipping Permit without Certificate of Registration. a) Shipment of livestock and poultry products into the Province of Aklan without the required Veterinary Health Certificate, Shipping Permit, Meat Inspection Certificate from the Office of the Provincial Veterinary or Veterinary Quarantine Services from point of origin shall be imposed a fine of Five Thousand Pesos (P5,000.00) or imprisonment at the discretion of the court. b) Shipment of livestock and poultry products and by-products from the Province of Aklan without required Veterinary Health Certificate, Shipping Permit, Meat Inspection Certificate from the Office of the Provincial Veterinarian of Aklan, shall be imposed a fine of Five Hundred Pesos (P500.00) not more than One Thousand Pesos (P1,000.00) for the first offense, Two Thousand Pesos (P2,000.00) but not less than Five Thousand Pesos (P5,000.00) for the second offense and imprisonment of not less than one month but not more than six (6) months for the third offense. c) On both violation of (a) and (b) above, livestock and poultry products and by-products will be confiscated or destroyed in the manner deemed proper by the Provincial Veterinarian or as provided by law. d) Requirements for the issuance of shipping permit . Shipping permit shall be issued to handler upon presentation of license from the Department of Agriculture through the Bureau of Animal Industry, in case of regular shippers/traders. In case of backyard raisers or without license, permit shall be issued to a minimum of four (4) heads for fighting cocks, five (5) heads of swine, and not more than two (2) heads of carabao and cattle. SECTION 12. Other Service Fees and Charges . A. Production Services I. Breeding Services 1. Artificial Insemination Fee for Large Ruminant (Natural heat)-(Semen+LN2+vitamin injection) P300.00/head 2. Repeat Service Free on first repeat P200.00 on succeeding repeats Transport expenses of Al technician shall be borne by client B. Canine Anti-Rabies Vaccine (For Walk-in Clinic) P60.00/head C. Castration 1. Canine P700.00/head for the first 10 kg and additional P100.00 per kg in excess of 10 kg. 2. Feline P200.00/head D. Ovariohysterectomy (spaying) 1. Canine P2,500.00/head for the first 10 kg and additional P100.00 per kg in excess of 10 kg. 2. Feline P200.00/head E. Parasitology 1. Fecal Examination (Direct Smear) P75.00/head 2. Blood Parasite Examination (Direct Smear) P25.00/head F. Deworming Services 1. Oral 5 Kg. and below P30.00/head 2. 6 Kg. and above P50.00/head Additional P30.00 on excess of 30 kg. 3. Parenteral (15-30 kg) P50.00/head Additional P30.00 on excess of 30 kg. G. Veterinary Consultation P50.00/client H. Vaccination Services such as parenteral prophylaxis (Intramuscular, intravenous), venoclysis, vaccine combination, i.e. , Parvovirus, Leptospirosis, Distemper, Hepatitis, etc. (vaccine shall be borne by the owner/client) P100.00/head I. Treatment/Medication Small size Medium size Large size Single Treatment 100.00 150.00 200.00 2 combinations 200.00 300.00 400.00 3 combinations 350.00 400.00 450.00 J. Suturing Services/Debridement and/or sedation i. Small P500.00 ii. Medium P700.00 iii. Large P1,000.00 K. Waste Management TPED Installation P700.00 TPED Repair P500.00 ARTICLE J Office of the Provincial Agriculturist SECTION 13. Service Fees and Charges . PRICE LIST A. Agricultural Products Seedling and Planting Materials 1. Sexually propagated seedlings Mango P30.00/pc Lanzones P30.00/pc Durian P30.00/pc Rambutan P30.00/pc Mangosteen P30.00/pc Pomelo P30.00/pc Timber Trees P30.00/pc Banana Sucker P30.00/pc Marang P30.00/pc Jackfruit P30.00/pc Avocado P30.00/pc Coffee P30.00/pc Cacao P30.00/pc Atis P30.00/pc Chico P30.00/pc Tiesa P30.00/pc Santol P30.00/pc Palm Trees P30.00/pc Dalandan P30.00/pc Kasoy P30.00/pc Macopa P30.00/pc Guyabano P30.00/pc 2. Asexually propagated seedlings In-arch/grafted Mango P100.00/pc In-arch Durian P100.00/pc In-arch/grafted Rambutan P100.00/pc In-arch/grafted Lanzones P100.00/pc Marcotted/budded Calamansi P30.00/pc Marcotted/budded Pomelo P100.00/pc In-arch/marcotted Chico P100.00/pc B. Vegetable Products The cost of the vegetable products produced in green house shall be based on the prevailing market price which will be determined monthly by the Office of the Provincial Agriculturist. ARTICLE K Aklan Environment and Natural Resources Office SECTION 14. Regulatory Fees . SECTION 14.1. Issuance of Certificate of Compliance . Water Refilling Stations, Water Vending Machine Operators, Ice Manufacturers and all establishments and institutions that supply or serve drinking water shall pay the amount of Five Hundred Pesos (P500.00) as Annual Inspection and Regulation Fee before the corresponding Certificate of Compliance can be issued. SECTION 15. Service Fees and Charges . TEST FEES Sample Test/Analysis Fee 20% Discounted Fee MICROBIOLOGICAL TESTING Water (Drinking/Potable) Heterotrophic Plate Count (HPC) P350.00 P280.00 Total Coliform Count P350.00 P280.00 Fecal Coliform Count P500.00 P400.00 E.Coli Count P500.00 P400.00 Wastewater/Environmental Water Total Coliform Count P500.00 P400.00 Fecal Coliform Count P750.00 P600.00 E.Coli Count P750.00 P600.00 CHEMICAL TESTING Water Acidity P235.00 P188.00 Alkalinity P235.00 P188.00 Biological Oxygen Demand (BOD) P1,300.00 P1,040.00 Carbonates/Bicarbonates P235.00 P188.00 Calcium P430.00 P344.00 Chloride P280.00 P224.00 Dissolved Oxygen P350.00 P280.00 Metals, Dissolved 1st analyte P430.00 P344.00 Succeeding analyte P430.00 P344.00 Metals, Total 1st analyte P560.00 P448.00 Succeeding analyte P450.00 P360.00 Total Dissolve Solids P365.00 P292.00 Total Suspended Solids P365.00 P292.00 Total Solids P360.00 P288.00 Total Hardness P265.00 P212.00 Calcium Hardness P265.00 P212.00 Oil and Grease P420.00 P336.00 pH value P155.00 P124.00 Salinity P150.00 P120.00 Potassium/Sodium P430.00 P344.00 SECTION 15.1. Discount . Elementary, High School and Undergraduate students enrolled in learning institutions in the Province of Aklan who wanted to avail of the services of AKENRO in microbiological and chemical testing as research requirement in their respective schools shall be granted twenty percent (20%) discount from the prevailing rates prescribed above. ARTICLE L Aklan Provincial Information and Communication Office SECTION 16. Geographic Information System (GIS) Service Fees and Charges . 1. Map Production Cost a) Line/Text Map (Admin Boundary, Road Network, Contour, River, Building Footprints, Parcel, Landmarks) P1.50/sq.inch b) Polyshaded Maps (Slope, Elevation, Population Density, Growth Rate, Poverty Incidence) P2.50/sq.inch 2. Map Processing Cost a) Preparation of Maps/Lay outing P0.50/sq.inch b) 3D Analysis of raster surface (Contour, Elevation, Hillshade, Slope, 3D Modeling) P1.00/min SECTION 17. Other Service Fees and Charges . A. Plotting The rate for plotting of GPS Survey, Survey Plan, Cadastral and Land Title with Technical Description shall be P1.20 per minute. B. Digitizing The rate for raster digitization (image to vector conversion) shall be P1.80 per minute. C. GPS Survey Rates for GPS road network survey and for identifying point coordinates shall be determined through the actual cost plus an add-on cost of 10% with reference to the formula: Summary: Cost of Transportation : Vehicle rental + diesel/gasoline per day Cost of Manpower : Rate of Survey Administration + Driver + per diems Data Processing : Daily rate of Geographic File Administrator Total = Amount per day Or Amount per day/8 hrs. = Amount per hour SECTION 17.1. Discount . A five percent (5%) discount shall be provided for students, senior citizens and persons with disabilities. SECTION 17.2. Other Basis of Rates . For the rates of other services rendered by APICTO not expressly provided in this Ordinance shall be charged based on "quantum meruit" basis, to include Training Management Fee for all Local Government Units, Private Entities and Institutions on the various Information Systems developed in-house. ARTICLE M Provincial Human Resource Management Office SECTION 18. Certification Fees and Other Services . A. All certification issued (except for Maturity/Retirement or Office to office request) P50.00 for two (2) copies B. Service Record for personal purposes P50.00 for two (2) copies C. Certified Copy of documents requested for personal purposes P50.00 for two (2) copies D. Issuance/Re-issuance of Office ID (J.O/Contract of Services Employees only) P25.00/each (for ink + photo paper) ARTICLE N Ciriaco S. Tirol Hospital SECTION 19. Secretary's Fees . Pay/Medicare Charity Medical Certificate P100.00 P60.00 Birth Certificate P150.00 Death Certificate P100.00 Medico-Legal Certificate P1,000.00 Slight Physical Injury P200.00 Serious Physical Injuries P400.00 Death/Post Mortem Examination P1,000.00 Certification (any type) P100.00 Statement of Account P50.00 SECTION 19.1 Discounts . The above-mentioned Secretary's Fees are subject to 20% discount for senior citizens and persons with disabilities. SECTION 20. Service Fees and Charges . Pay/PhilHealth Charity A. Room and Board Private Room (without aircon) P1,500.00/day Private Room (with aircon) P2,000.00/day Semi-private for 2 patients (without aircon) P1,000.00/day Semi-private for 2 patients (with aircon) P1,500.00/day Male Isolation Room P500.00/day P250.00/day Female Isolation Room P500.00/day P250.00/day 5+-Bed Male Ward P500.00/day P250.00/day 5+-Bed Female Ward P500.00/day P250.00/day 5+-Bed OB-Ward P500.00/day P250.00/day Pedia Ward P500.00/day P250.00/day ANTE/NICU Room P500.00/day B. Operating Room Rates Major Operating Room Fee P2,000.00 + Cost of Supplies + Additional P500.00/hr after 2 hours P1,500.00 + Cost of Supplies + Additional P200.00/hr after 2 hours Minor Operating Room Fee P1,500.00 + Cost of Supplies + Additional P200.00/hr after 2 hours P1,000.00 + Cost of Supplies + Additional P200.00/hr after 2 hours Cardiac Monitor w/ Pulse Oximeter Use 1st 2 hours P500.00 P250.00 Succeeding hour P150.00/hr P100.00/hr Cautery Machine Use P500.00 P250.00 Pulse Oximeter Use P100.00/hr P80.00/hr Recovery Room P500.00/day P400.00/day C. Labor Room/Delivery Room Rates Labor Room Fee P300.00/day Delivery Room Fee P1,000.00 NSD w/o Episiotomy P2,500.00 + cost of supplies P1,000.00 + cost of supplies NSD w/ Episiotomy repair P3,500.00 + cost of supplies P1,500.00 + cost of supplies D&C P2,500.00 + cost of supplies P1,000.00 + cost of supplies D. Professional Fees (House Case-Pay/PHIC Patients) (based on PHIC rate) Anesthesiologist's Fee General Practitioner 40% of Surgeon's Fee (PF1) With Training 48% of Surgeon's Fee (PF1) Diplomate/Fellow 56% of Surgeon's Fee (PF1, PF4) Surgeon/OB Fees General Practitioner RVU x PCF 40 = PF1 With Training RVU x PCF 48 = PF2 Diplomate/Fellow RVU x PCF 56 = PF3 Daily Visits General Practitioner P500.00 Specialist P800.00 E. Newborn Care Package Regular Newborn Screening Test P800.00 Expanded Newborn Screening Test P1,800.00 Hepa B Vaccination P500.00 Eye Prophylaxis P250.00 P200.00 Vit. K P150.00 Thermal Care P200.00 P150.00 Newborn Resuscitation P250.00 + cost of supplies P200.00 + cost of supplies Umbilical Cord Care P150.00 P100.00 F. Ward/Emergency Room/OPD Rates Consultation Fee after OPD hours P200.00 Amputation of Digit P500.00 + cost of supplies Bed Linen Replacement (Soiled) P200.00 Blood Transfusion P100.00 + cost of supplies Catheter Insertion P100.00 + cost of supplies Circumcision P600.00 + cost of supplies Debridement P250.00 + cost of supplies Defibrillator Use P800.00 Doppler Use P20.00 Dressing P50.00 + cost of supplies Ear Flushing P400.00 + cost of supplies ECG Fee P500.00 + cost of supplies Endotracheal Intubation P800.00 + cost of supplies ER Use beyond 1 hour P300.00/hr Excision of Small Masses P500.00 + cost of supplies Gastric Lavage P300.00 + cost of supplies Heplock Insertion P50.00 + cost of supplies Injection Fee P50.00 Incision & Drainage P200.00 + cost of supplies Incubator Use P1,000/day Internal Examination (IE) Fee P50.00 + cost of supplies Intubation Fee P500.00 + cost of supplies IV Cutdown P500.00 + cost of supplies IV Insertion/Re-insertion P100.00 + cost of supplies Nebulization P50.00 + cost of supplies NGT Insertion P50.00 + cost of supplies Nebulization P150.00 + cost of supplies Oxygen P3.50/cc Paracentasis P250.00 + cost of supplies Phototherapy P200.00/day Pulse Oximeter Use P100.00 Removal of Foreign Body P350.00 + cost of supplies Removal of Sutures w/ Dressings P150.00 Suturing Fee P150.00 + cost of supplies Thoracentesis P250.00 + cost of supplies Thoracostomy P500.00 + cost of supplies Urine Catheter Insertion P150.00 + cost of supplies ORTHOPEDIC Application Fees only: Long arm circular cast P500.00 P300.00 Short arm circular cast P500.00 P300.00 Long leg circular cast P500.00 P300.00 Short leg circular cast P500.00 P300.00 Patella Tendon Bearing (PTB) cast P500.00 P300.00 Long arm post mold P300.00 P200.00 Short arm post mold P300.00 P200.00 Long leg post mold P300.00 P200.00 Short leg post mold P300.00 P200.00 Clubfoot cast P500.00 P300.00 Hip spica cast one leg P500.00 P300.00 Hip spica cast both legs P800.00 P500.00 Total contact leg cast P500.00 P300.00 Removal Fees using Cast Cutter: Long arm circular cast P250.00 P150.00 Short arm circular cast P250.00 P150.00 Long leg circular cast P250.00 P150.00 Short leg circular cast P250.00 P150.00 Patella Tendon Bearing (PTB) cast P250.00 P150.00 Clubfoot cast P250.00 P150.00 Hip spica cast one leg P250.00 P150.00 Hip spica cast both legs P250.00 P150.00 Total contact leg cast P250.00 P150.00 G. Laboratory Fees Blood Chemistry Fasting Blood Sugar P120.00 P100.00 Random Blood Sugar P160.00 P110.00 Blood Urea Nitrogen P150.00 P130.00 Creatinine P150.00 P130.00 Uric Acid P130.00 P110.00 Lipid Profile (LP) P520.00 P490.00 Triglycerides P155.00 P135.00 Total Cholesterol P145.00 P125.00 HDL P155.00 P135.00 LDL P155.00 P135.00 SGOT P190.00 P180.00 SGPT P190.00 P180.00 Sodium P300.00 P280.00 Potassium P300.00 P280.00 Calcium P310.00 P290.00 Chloride P200.00 P180.00 Blood pH P350.00 P300.00 Blood Gas Analysis P1,700.00 P1,200.00 Magnesium P350.00 P300.00 Phosphorus P350.00 P300.00 Albumin P350.00 P300.00 Total Protein P500.00 P300.00 CPK-MB, Qualitative P1,200.00 P1,000.00 Troponin T P1,800.00 P1,500.00 Troponin I P1,800.00 P1,500.00 Alkaline Phosphatase P600.00 P400.00 Total Bilirubin P800.00 P650.00 Direct Bilirubin P800.00 P650.00 Alpha Amylase P800.00 P650.00 Note: Stat Fee of 20% will apply Hematology Complete Blood Count (CBC) P150.00 P120.00 CBC with Platelet Count P210.00 P200.00 APC P100.00 P90.00 Hemoglobin/Hemotocrit P70.00 P60.00 White Blood Cell Count (WBC) P100.00 P90.00 WBC Differential Count P100.00 P90.00 Platelet Count P120.00 P110.00 CT/BT P120.00 P110.00 Blood Typing (ABO) P180.00 P160.00 Blood Typing (Rh) P120.00 P110.00 Peripheral Blood Smear Studies P400.00 Erythrocyte Sedimentation Rate P200.00 Prothrombin Time P800.00 Partial Thromboplastin Time P800.00 Clinical Microscopy Fecalysis P100.00 P70.00 Urinalysis P70.00 P60.00 Occult Blood P500.00 Urine Acetone P200.00 P150.00 Urine Glucose P200.00 P150.00 Serology/Immunology Cross Matching P300.00 Blood Unit Holding Fee (per unit) P200.00 P100.00 ASO Titer P420.00 P400.00 FOBT P420.00 P400.00 C-reactive Protein P420.00 P400.00 HBsAg (Rapid) P290.00 P270.00 Hepatitis B Antibody/Anti-HBs (Rapid) P600.00 Anti-TP/RPR P350.00 P330.00 Pregnancy Test (Serum) P200.00 P180.00 Pregnancy Test (Urine) P180.00 P160.00 Salmonella TyphilgG/lgm P820.00 P800.00 HIV 1 and 2 (Rapid) P300.00 Dengue Test IgG/IgM P1,500.00 P1,400.00 Dengue Duo (Ag+Ab) P1,400.00 P1,300.00 Coombs Test P800.00 P500.00 Widal Test P200.00 P150.00 Bacteriology Gram Stain P130.00 P90.00 AFB Stain P150.00 P100.00 KOH (Potassium Hydroxide) P120.00 P100.00 Other Laboratory Services PAP Smear P500.00 P300.00 H. X-Ray and other Radiologic Procedures Fees Chest PA (Adult) P250.00 P140.00 Chest PA (Pedia) P250.00 P140.00 Chest APL (Pedia) P450.00 P300.00 Chest PAL (Adult) P450.00 P300.00 Chest PAL (Pedia) P450.00 P300.00 Chest Bucky (Adult) P250.00 P160.00 Chest Bucky (Pedia) P280.00 P130.00 Chest Lat. Decubitus P250.00 P140.00 Mandible AP P300.00 P250.00 Mandible APL P600.00 P400.00 Nasal Bone LAT P250.00 P140.00 Skull APL/Translateral P500.00 P380.00 Skull APL/Caldwell's P750.00 P500.00 Skull APL/Townes's P750.00 P500.00 Skull APL/Water's P750.00 P500.00 Skull APL/Townes's & Water's P1,000.00 P700.00 Skull AP P350.00 P300.00 Skull Lateral P350.00 P300.00 Skull Caldwell's P350.00 P300.00 Skull Townes's P350.00 P300.00 Skull Water's P350.00 P300.00 Invertogram P600.00 P500.00 Cervical Spine APL P500.00 P250.00 Cervical Spine AP P250.00 P200.00 Shoulder AP (Adult) P350.00 P300.00 Shoulder AP (Pedia) P350.00 P290.00 Shoulder APO P450.00 P350.00 Shoulder APL/APO P600.00 P400.00 Apicolordotic View P260.00 P200.00 Hip AP P250.00 P140.00 ThoraticSpine APL P600.00 P480.00 ThoraticSpine AP P350.00 P300.00 Lumbosacral APL P600.00 P480.00 Abdomen P500.00 P280.00 Upright P300.00 P180.00 Supine P300.00 P180.00 Upright/Supine P500.00 P420.00 Extremities 14x17 P400.00 P320.00 11x14 P400.00 P330.00 10x12 P250.00 P160.00 8x10 P220.00 P230.00 Sacrum-coccyx AP P350.00 P300.00 Sacrum-coccyx APL P600.00 P400.00 Pelvis AP P350.00 P300.00 Pelvis APO P600.00 P400.00 Hip AP P350.00 P300.00 Hip APO P600.00 P400.00 SPECIAL PROCEDURES: T-Tube Cholangiogram P2,500.00 P2,000.00 Intravenous Pyelography P3,000.00 P2,000.00 Cystogram P2,500.00 P2,000.00 Barium Enema P3,500.00 P3,000.00 Upper GI Series P3,000.00 P2,000.00 Scoliosis Series P1,500.00 P1,000.00 Esophagogram P1,500.00 P1,000.00 Note: Contrast Material (Applicable to Special Procedures Only) Stat fees + 25% Additional payment for extra films and supplies used per procedure Subject to the increase on the cost of supplies OTHER ANCILLARY PROCEDURES: Dental Fee Extraction Adult + Cost of supplies min of P350.00 Child + Cost of supplies min of P250.00 Class I, Class III & Class IV Restoration Light cured + Cost of supplies min of P500.00 Amalgam Resto P300.00 Class II Restoration Light cured + Cost of supplies min of P350.00 Amalgam Resto P400.00 Temporary Restoration min of P200.00 Oral Prophylaxis Light min of P500.00 Moderate min of P600.00 Heavy min of P700.00 Pulpotomy (2 sittings) P1,500.00 Impaction + cost of supplies min of P4,000.00 Bleeding with suturing + cost of Supplies min of P600.00 Eugenol application with cotton min of P200.00 Dental Consultation P150.00 DENTAL FEES EXTRACTION: Root Fragment min of P300.00 Wabbling + Cost of Supplies min of P300.00 Application of Ferric Chloride min of P300.00 Removal of Crown Fracture min of P300.00 Removal of Growth min of P900.00 Trimming P300.00 Dental X-ray P300.00 Application of Gel Foam P350.00 Cutting of Root Tip P200.00 Incision and Drainage P600.00 I. Ultrasound Fees Whole Abdomen P2,000.00 Upper Abdomen P1,500.00 Lower Abdomen P1,500.00 Cranial P1,000.00 Thyroid P1,000.00 Thoracic P1,000.00 Cardiac P1,000.00 Hepatobiliary P1,000.00 KUB P1,000.00 KUB-P P1,500.00 Scrotal P1,000.00 Pelvic-TransAbdominal P1,500.00 Pelvic-TransVaginal P1,500.00 HBT UTZ P1,000.00 KUB UTZ P1,000.00 Breast Ultrasound P1,000.00 HBT/P P1,000.00 Pelvic Ultrasound P1,000.00 TransVaginal Ultrasound P1,000.00 Renal UTZ P1,000.00 One Organ P1,000.00 UTZ Guided Procedure P1,500.00 Operating Room UTZ Guided Procedure P2,500.00 SECTION 21. Other Service Fees and Charges . Cellphone Charging P50.00/charge/unit Extra Electric Fan P50.00/day Dietary Fees Osteorized Feeding In-Patients P300/500ml bot. Out-Patients P300/500ml bot. Rental Fees Conference Room P2,500.00/8 hr + P250.00/hr in excess of 8 hours Quarter's Fee (Dorm Type) for non CSTH staff P300.00/day Rental of Sea Ambulance P1,000.00 (flat rate) (one-way from Boracay to Mainland or vice versa) Cost of Fuel and other incidental expenses to be borne by the patient or patient's family. ARTICLE O Buruanga Municipal Hospital, Libacao Municipal Hospital, Don Leovigildo N. Diapo Memorial Hospital, and Malay Municipal Hospital SECTION 22. Buruanga Municipal Hospital . SECTION 22.1. Secretary's Fees . Medico Legal P100.00 Birth/Death P100.00 Insurance P50.00 Employment P50.00 Others (Students, Absent, etc.) P50.00 SECTION 22.1.1. Discounts . The above-mentioned Secretary's Fees are subject to 20% discount for senior citizens and persons with disabilities. SECTION 22.2. Service Fees and Charges . Pay/PhilHealth Charity A. Accommodation w/Food P300.00/day P120.00/day Delivery Fee P1,000.00 P1,000.00 Delivery Room Fee P200.00 P200.00 Observation Patient P100.00 B. Procedures Suturing Fee Small P50.00 P50.00 Medium P75.00 P75.00 Large P100.00 P100.00 Injection Fee P20.00 + supplies P20.00 + supplies Venoclysis P50.00 P50.00 Catheter Insertion P50.00 P50.00 Nebulization Fee P50.00 P50.00 Nebulization Fee through O2 P50.00 + 02 consumption P50.00 + 02 consumption Dressing Fee Small P50.00 P50.00 Medium P75.00 P75.00 Large P100.00 P100.00 Removal of Sutures P50.00 Removal of Foreign Body P50.00 P50.00 Incision and Drainage P50.00 P50.00 Circumcision Fee Package P930.00 Fetal Doppler/use P50.00 P50.00 New Born Care Package P2,750.00 P2,750.00 NSVD w/ Episiotomy P1,500.00 P1,500.00 O2 sat P50.00 P50.00 Consultation Fee after Office hours, Saturday afternoon, Sunday and Holiday P100.00 Dental Fee with Extraction P200.00 + Anesthesia Dental Fee with Cleaning P400.00 Dental Fee with Filling P500.00 Delivery Supplies P500.00 Dental Anesthesia P50.00/carpule Oxygen Inhalation P10.00/lbs P10.00/lbs C. Laboratory Test CBC P100.00 P100.00 Platelet Count P100.00 P100.00 Blood Typing P100.00 P100.00 Fecalysis P70.00 P70.00 Urinalysis P70.00 P70.00 Hematocrit, Hemoglobin P50.00 P50.00 CT, BT P60.00 P60.00 WBC CT P50.00 P50.00 ECG P300.00 P300.00 New Born Hearing Test P250.00 P250.00 SECTION 23. Libacao Municipal Hospital. SECTION 23.1 Secretary's Fees . LMH Employment/ Medico Legal P100.00 Insurance P75.00 Birth/Death P75.00 Others (Students, Absent, etc.) P75.00 Medical Certificate for Insurance P150.00 SECTION 23.1.1. Discounts . The above-mentioned Secretary's Fees are subject to 20% discount for senior citizens and persons with disabilities. SECTION 23.2. Service Fees and Charges . Pay/PhilHealth Charity A. Accommodation w/ Food P350.00/day P300.00/day B. Procedures Suturing Fee P200.00 + supplies Venoclysis P100.00 Catheter Insertion P200.00 + supplies Nebulization P75.00 Dressing Package P200.00 Removal of Sutures P200.00 Removal of Foreign Body P200.00 Incision and Drainage P50.00 + supplies Circumcision Fee P1,000.00 Delivery Fee P500.00 + supplies New Born Care Package P1,850.00 Dental Fee with Extraction P300.00 Dental Fee with Cleaning P500.00 Dental Fee with Filling P500.00 Isolation Room P100.00* Consultation Fee after Office hours, Saturday afternoon, Sunday and Holiday P100.00 C. Laboratory Test CBC P100.00 Platelet Count P100.00 Blood Typing P110.00 Fecalysis P90.00 Urinalysis P90.00 Hematocrit, Hemoglobin P100.00 CT, BT P100.00 WBC CT P100.00 Gram Stain P300.00 HBSAg P400.00 Typhoid IgGiIgm P1,000.00 Dengue IgGIgm P2,000.00 Pregtest Serum P200.00 Urine P150.00 Oxygen per 100 kpa P100.00 New Born Hearing Test P250.00 P250.00 SECTION 24. Don Leovigildo N. Diapo Memorial Hospital and Malay Municipal Hospital. SECTION 24.1. Secretary's Fees . Employment/Medico Legal P100.00 Insurance P75.00 Birth/Death P50.00 Others (Students, Absent, etc.) P50.00 Medical Certificate for Insurance P100.00 SECTION 24.1.1. Discounts . The above-mentioned Secretary's Fees are subject to 20% discount for senior citizens and persons with disabilities. SECTION 24.2. Service Fees and Charges . Pay/PhilHealth Charity A. Accommodation w/ Food P300.00/day P150.00/day B. Procedures Suturing Fee P100.00 + supplies Venoclysis P100.00 Catheter Insertion P100.00 + supplies Nebulization P50.00 Dressing Package P200.00 Removal of Sutures P50.00 Removal of Foreign Body P150.00 Incision and Drainage P100.00 + supplies Circumcision Fee P300.00 + supplies Delivery Fee P500.00 + supplies New Born Care Package P1,850.00 Dental Fee with Extraction P300.00 Dental Fee with Cleaning P400.00 Dental Fee with Filling P300.00 Observation Fee P50.00 Consultation Fee after Office hours, Saturday afternoon, Sunday and Holiday P100.00 * Applicable to Buruanga Municipal Hospital only . C. Laboratory Test CBC P100.00 Platelet Count P100.00 Blood Typing P110.00 Fecalysis P90.00 Urinalysis P90.00 Hematocrit, Hemoglobin P100.00 CT, BT P100.00 WBC CT P100.00 Gram Stain P100.00 FBS P100.00 CBG P100.00 ECG P300.00 Serum Pregtest P200.00 Urine Pregtest P150.00 Oxygen per 100 kpa P100.00 NST P50.00/cut of strip Outside deliveries heplock insertion P50.00 Injection Fee P50.00 NGT Insertion P100.00 + supplies Ear Flushing P100.00 + supplies Ungiectomy P100.00 + supplies Oxygen per 100 kpa P100.00 BLOOD CHEMISTRY Fasting Blood Sugar P150.00 Blood Urea Nitrogen P180.00 Creatinine P150.00 Uric Acid P150.00 Lipid Profile (LP) (Package) P600.00 Triglycerides P200.00 Total Cholesterol P140.00 HDL P140.00 LDL P140.00 SGOT/AST P250.00 SGPT/ALT P250.00 Sodium P350.00 Potassium P350.00 Calcium P350.00 SEROLOGY/IMMUNOLOGY Cross Matching P350.00 ASO Titer P500.00 C-Reactive Protein P500.00 HBsAg (Rapid) P300.00 Hepatitis B Antibody/Anti-HBs (Rapid) P500.00 Anti-TP/RPR P500.00 Pregnancy Test (Serum) P250.00 Pregnancy Test (Urine) P200.00 Salmonella typhilgG/Igm P1,000.00 Dengue test IgG/Igm P1,000.00 Dengue Duo P2,000.00 X-RAY & OTHER RADIOLOGICAL PROCEDURE Abdomen Supine Pedia P180.00 Adult P200.00 Abdomen Upright Pedia P180.00 Adult P200.00 Abdomen Supine/Upright Pedia P320.00 Adult P400.00 Apicolordotic View P150.00 Chest APL Pedia P320.00 Adult P350.00 Chest PA/AP Pedia P180.00 Adult P200.00 Chest PAL Pedia P320.00 Adult P350.00 Chest Bucky Pedia P200.00 Adult P250.00 Chest Lateral Decubitus P250.00 Cervical Spine AP P200.00 Cervical Spine APL P350.00 Thoracic Spine AP P200.00 Thoracic Spine APL P350.00 Lumbar AP P200.00 Lumbosacral APL P350.00 Sacrum-coccyx AP P250.00 Sacrum-coccyx APL P450.00 Pelvis AP P200.00 Pelvimetry P500.00 HIP AP P200.00 Shoulder AP P200.00 Shoulder AP/Y P350.00 Shoulder APL P400.00 Nasal Bone P200.00 EXTREMITIES 8x10 P180.00 10x12 P210.00 11x14 P220.00 14x17 P250.00 Skull APL P350.00 Skull-APL/Caldwell's P550.00 Skull-APL/Towne's P470.00 Skull-APL/Water's P470.00 Skull-APL/Towne's and Water's P700.00 Mandible APO P450.00 Lateral Decubitus P300.00 Apico-lordotic P200.00 Clavicle AP P225.00 *Contrast Material (Applicable to Special Procedures Only) P3,000.00 Stat Fees + 25% of the procedure if done outside of the department schedule. Additional payment for extra films and supplies used per procedure. * Subject to the increase on the cost of supplies. A. ULTRASOUND FEES Whole Abdomen P1,250.00 Upper/Lower Abdomen P850.00 Cranial P700.00 Thyroid P700.00 Thoracic P700.00 Cardiac P700.00 Hepatobiliary P750.00 KUB P700.00 KUP-P P850.00 Scrotal P700.00 Pelvic-Transabdominal P850.00 Pelvic-Transvaginal P900.00 HBT UTZ P800.00 KUB UTZ P800.00 Breast Ultrasound P850.00 HBT/P P850.00 Pelvic Ultrasound P800.00 Transvaginal Ultrasound P850.00 Renal UTZ P800.00 One Organ P750.00 Soft Tissue P650.00 Liver P675.00 + 1,350.00 Thoracic P720.00 + 1,350.00 Cystostomy P500.00 + 1,450.00 Neohrostomy P800.00 + 1,350.00 Stat Fee free Private: Stat Fees-Additional 25% of the price of the procedure during and after office hours. Charity: Stat Fee-No additional 25% Senior Citizen: Less 20% in all procedures New Born Hearing Test P250.00 P250.00 ARTICLE P Provincial Engineering Office SECTION 25. Rental Fees and Charges . EQUIPMENT CAPACITY RENTAL RATE Normal Rate For LGU (less 10%) Mini Dump Truck (Old) 1.5-2 cu.m. P2,445.00 P2,200.00 6 Wheeler Dump Truck (Old) 4-5 cu.m. (165 Hp) P4,890.00 P4,400.00 6 Wheeler Dump Truck (New) 5.5 cu.m. (230 Hp) P7,435.00 P6,690.00 10 Wheeler Dump Truck (New) 18 cu.m. (330 Hp) P14,670.00 P13,200.00 Motor Grader (Old) 125-135 Hp P11,000.00 P9,900.00 Motor Grader (New) a. 145 Hp P21,230.00 P19,110.00 b. 160 Hp P23,425.00 P21,080.00 Bulldozer (Old) D65E-12 180 Hp P17,820.00 P16,040.00 Bulldozer (New) 165 Hp P24,280.00 P21,850.00 D85EX 260 Hp P32,530.00 P29,280.00 Vibratory Roller (Old) a. Sakai TG 40 & 41 75 Hp P5,616.00 P5,055.00 Vibratory Roller (New) a. Hyundai HR70C-9 80Hp P5,990.00 P5,391.00 b. Liugong CLG610H 105Hp P7,865.00 P7,080.00 Prime Mover w/ Trailer 430 Hp P14,400.00 P12,960.00 Self Loading Truck 300 Hp P10,100.00 P9,100.00 Water Truck (Old) 6 Wheelers (8,000.00 Its cap.) P7,670.00 P6,900.00 Backhoe (Hydraulic Excavator) (Old) a. Mitsubishi MS 110 (Track Type) 74 Hp (0.3 cu.m.) P7,620.00 P6,860.00 Backhoe (Hydraulic Excavator) (New) a. Hyundai 220LC-9S (Track Type) 145 Hp (1.0 cu.m. P21,000.00 P18,900.00 b. Hyundai HR70C-9 (Wheel 110 Hp (0.5 cu.m.) P14,910.00 P13,420.00 Front-end Loader (Old) 100-110 Hp (1.5-2.0 cu.m.) P10,785.00 P9,710.00 Front-end Loader (New) 215 Hp (3 cu.m.) P20,300.00 P18,270.00 Truck Mounted Crane (New) 3 tons (18 Footer) P4,050.00 P3,645,00 Concrete Cutter 10.0 Hp P2,340.00 P2,110.00 Plate Compactor 7.0 Hp P860.00 P775.00 Jack Hammer (Portable) P2,340.00 P2,110.00 One (1) set Dredging Equipment (Complete with Accessories/Attachments) 8.3 Cu.m.min. P20.00/cu.m. or 4,800,00/hr (Fresh Water) P30.00/cu.m. or 7,200.00/hr (Salty Water) SECTION 26. Service Fees and Charges . SECTION 26.1. Test Procedures Fees and Charges . Kind of Test Rate per Sample/Testing A. Soil Grading P240.00 Liquid Limit P140.00 Plastic Limit P100.00 Shrinkage Content P180.00 Moisture Content P75.00 Compaction (Proctor) P680.00 Compaction (Modified) P770.00 Field Density P400.00 California Bearing Ratio (Complete) P1,390.00 Penetration (CBR) per molded specimen P110.00 Swell (CBR) per molded specimen P110.00 Specific Gravity P190.00 Combine Sieve and Hydrometer P600.00 B. Aggregates and Soil Aggregate (for sub-base & surface courses) Grading P240.00 Materials finer than no. 200 Sieve P240.00 Combined Sieve and Hydrometer P600.00 Unit Weight, Loose and Rodded P175.00 Liquid Limit P140.00 Plastic Limit P140.00 Specific Gravity & Absorption P240.00 Absorption P140.00 Specific Gravity P140.00 Moisture Content P110.00 California Bearing Ratio (Complete) P1,390.00 Trial Mix (Complete Design) given Strength First Trial P1,880.00 Each Extra Trial P1,190.00 Trial Mix (Complete Design) given Cement Factor P1,330.00 Abrasion P500.00 Mortar Strength, 7 days P240.00 C. Hydraulic Cement Fineness by no. 200 Sieve P110.00 Specific Gravity P165.00 D. Concrete and Cement Products Compressive Strength (Concrete Hollow Blocks) P120.00 Compressive Strength of concrete cubes 6"x6" P140.00 E. Ferrous & Non-Ferrous Metals & Allied Products Steel Bars of Concrete Reinforcement Variation in Weight P110.00 Cast Iron Soil Pipes & Centrifugally Cast Pipes Dimension Measurement P110.00 F. Rocks Specific Gravity P150.00 Note: Laboratory Equipment Rental shall be 50% of the standard laboratory testing rates/fees SECTION 26.2. Use of Provincial Road Right of Way (RROW) Fees and Charges . The fees and charges provided herein shall be collected for the inspection and assessment service. SECTION 26.2.1. Application Fee for Excavation/Digging for Utility Services and Other Infrastructures . P2,000.00 SECTION 26.2.2. Guarantee Deposit for Every Application . Fees should be equal to the total cost of restoration to be estimated and submitted by the Contractor to PEO for approval of payment. SECTION 26.2.3. Application Fee for excavation/digging regardless of width: Earth and gravel excavation P20.00 Asphalted road P40.00 Cemented road P50.00 The fees shall be charged only for all new activities and their future improvements, such as upgrading and expansion. All repairs, rehabilitation and maintenance on existing structural systems shall not be charged, except the transfers of such structures/system which shall be charged accordingly. However, all such fees shall be waived automatically during restorative measures done immediately after a calamity. All water/gas/fuel/electric/telecommunication and other utility companies who opt to share the same existing lines/posts owned by other companies along the road-right-of-way shall be considered as having a new activity and thus be fully charged the same fees above-mentioned. SECTION 26.3. Administrative Provisions . A. In case when the permit holder of applicant authorizes the processing of application, assigns or waives his rights to another person/s, the following documents shall be filed and registered with the CDQS after paying the corresponding fees which are hereby levied and collected. Fee Special Power of Attorney P120.00 Waiver of Rights, Assignments and Operating Agreement P1,200.00 All other documents affecting mining rights P100.00 SECTION 27. Regulatory Fees . SECTION 27.1. Regulatory Fee for Use of RROW . Regulation on the use of the Provincial Road's Road-Right-of-Way by the following existing public utility systems and other infrastructures: i. Waterworks System P500.00 ii. Telecommunication System P500.00 iii. Electrical System P500.00 iv. Gas/Fuel System P500.00 v. Other Infrastructures ( e.g. , railway lines, irrigation canals, etc.) P500.00 ARTICLE Q Economic Enterprise Development Department SECTION 28. Gov. Corazon Cabagnot Tourism and Training Center . SECTION 28.1. Rental Fees and Charges . A. Function Halls Function Hall I P7,000.00 for 8 hrs. P4,000.00 for 4 hrs. P900.00/hour in excess of 4 or 8 hrs. Function Hall II P5,000.00 for 8 hrs. P3,000.00 for 4 hrs. P700.00/hour in excess of 4 or 8 hrs. B. Room Rates 1. Suite Room P3,000.00/night 2. Cabanas per Room P1,200.00/night Extra Mattress P200.00 per head/night 3. Standard Room inside the Main Building P1,200.00/night Extra Mattress P200.00 per head/night 4. Dormitory P4,800.00/unit/night Extra Mattress P200.00 per head/night Early check-in and late check-out shall be charged P100.00/hour (Standard Check-in 2:00 P.M./Check-out 12:00 Noon) C. Restaurant Rental (exclusive of electric and water bills which shall be shouldered by the lessee) P25,000.00/month D. Audio-Visual Equipment Projector Screen P200.00/day LCD Projector P200.00/hour LED Lights P200.00/hour E. Plug-in Rate Plug-in charges are amounts prescribed and collected from customers/clients holding functions and events within any of the facilities of the Governor Corazon L. Cabagnot Tourism and Training Center for electrical gadgets such as lights, audio and video systems which are normally provided by Management as part of the rented facility, services, and amenities. Additional Lights P500.00/event (maximum of 8 hrs) P100.00/hour in excess of 8 hours Additional Sound System P700.00/event (maximum of 8hrs) P100.00/hour in excess of 8 hours Electrical Gadgets like Laptops, Musical Instruments and the Like P200.00/event F. Swimming Pool Day Rate (6:00 AM to 6:00 PM) Kids (3-12 years old) P50.00 Adult (above 12 years old) P70.00 Night Rate (6:00 PM to 9:00 PM) Kids (3-12 years old) P60.00 Adult (above 12 years old) P90.00 Provincial athletes who are preparing to represent Aklan or those who have already represented the Province in regional and national sports competitions shall be granted Fifty Percent (50%) discount per head per day at any given time. G. Pool Parties and Other Events Pool Party 4 hrs. P5,000.00 In excess of 4 hrs. P2,000.00/hr. Rentals a) Bath/Pool Towels P30.00/pc b) Tables and Chairs Grounds P200.00/table Roof-deck P500.00/table c) Poo Floaters and Toys Small P30.00/pc Medium P50.00/pc Large P70.00/pc d) Laundry Basic Garments P30.00/pc Trousers P40.00/pc e) Pressing Basic Garments P30.00/pc Trousers P40.00/pc H. Linens/Accessories Cognizant of the collateral loss or damage to hotel properties while being used by customers/clients, the Management of the Governor Corazon L. Cabagnot Tourism and Training Center is hereby authorized to assess the extent of the damages or losses to hotel properties, specifically furniture, fixtures and appliances and may charge the assessed damages to customers/clients based on the prevailing procurement value. Items Loss/Damage Rate a) Towel Bath P500.00/pc Pool P600.00/pc b) Pillow P650.00/pc c) Pillow Case P250.00/pc d) Fitted Sheets King Bed P2,400.00/pc Matrimonial Bed P1,950.00/pc Single Bed P1,000.00/pc e) Blanket King Bed P2,000.00/pc Matrimonial Bed P1,250.00/pc Single Bed P1,000.00/pc f) Comforter King Bed P4,000.00/pc Matrimonial Bed P3,000.00/pc g) Foam P500.00/pc King Bed P20,000.00/pc Matrimonial Bed P15,000.00/pc Single Bed P5,000.00/pc h) Curtain P7,000.00/panel I. Corkage Fee Corkage Fee shall be charged customers/clients bringing inside the facility, food and drinks, as follows: Category Quantity Fees Food Small (per container) P100.00 Large (per container) P200.00 Lechon P300.00 Carbonated Beverages 1.5 liter/or any plastic bottle (per bottle) P30.00 Per Case P50.00 Liquor Drinks Beer in Can (per can) P20.00 Liquor (per case) P150.00 Wine/Champagne (per bottle) P50.00 SECTION 28.2. Secretary's Fees . A. Printing Services Long (colored) P15.00/page Short (colored) P10.00/page Long (plain) P5.00/page Short (plain) P3.00/page B. Photocopy Services Long (colored) P10.00/page Short (colored) P5.00/page Long (plain) P3.00/page Short (plain) P2.00/page SECTION 29. Caticlan Jetty Port and Passenger Terminal/Cagban Jetty Port and Passenger Terminal . SECTION 29.1. Rental Fees and Charges . Stalls for rent P600.00/sqm/month Identified Lease Space (inside) Space plus advertising P15,000.00/month Product Sampling/Selling (Marketing) Space for Rent/Concessionaire P500.00/sqm/month Vendors (inside) P450.00/sqm/month Vendors (outside) SECTION 29.1.1. Administrative Provisions . A. Rental Fees monthly rentals fees are charged to lessee as shown in the above data. The fees are based on per square meter basis except for lessee engaged in marketing. A yearly 5% increase on the rental is applied to consider the time value of peso. For rents covering a period of six (6) months or less (short-term lease), payment of full rental payment shall be paid. B. Security Deposits There will be a one (1) month security deposit equivalent to one monthly rental payment. The said deposits will serve as payment if the lessee incurs non-payment for damages and unpaid utilities incurred for the use of facility. Unused Security Deposits may be used by the lessee as monthly rentals for the last month of the leased area or will be returned to the lessee 30 days after the expiration of the lease term upon the option of the lessee. The Security Deposits should be paid upon signing of the contract to the authorized collectors of the Caticlan and Cagban Jetty Ports. C. Advance Rental is applicable for rents covering a period of more than six (6) months (long-term lease), equivalent to two (2) months rent payable prior to possession by the lessee. In case of renewal and upon notice to the lessor sixty days (60) days prior to the expiration of intention to renew, the advance rental shall be retained. D. Electricity Electric consumption will be charged to the lessee exclusive of the monthly rental fee. A monthly billing will be sent to the lessee as basis for the payment of the utilities. Each lessee has their own sub meter wherein will serve as the basis for the consumption of the electricity and water. Lessee that does not have their own sub-meter will be charged with a fix rate of P300.00 per month exclusive only for the use of light and electronic devices (i.e., cell phone, laptop, tablets, and other electronic devices of the same nature) . If Lessee wishes to add additional appliances other than those mentioned above, a sub-meter shall be installed. Payment should be done on the 15th day of the following month to the authorized collectors of Caticlan and Cagban Jetty Port; delay in payment will be subject to interest. A 5% Administrative Cost will be included in the total cost of electricity per month. E. Time and Manner of Payment The payment of rental fee shall be made with the authorized collectors of the Caticlan and Cagban Jetty Ports every 5th day of the preceding month in accordance with the terms and conditions stipulated in a Lease Contract to be entered by the Provincial Government of Aklan and prospective stallholders or businessmen. F. Interest on Unpaid Fees or Charges an interest of two (2) percent per month of the amount of rent and utilities unpaid from the date due until such amount is fully paid, but in no case, shall the total interest on the unpaid amount or portion thereof exceed seventy two percent (72%) or an equivalent of thirty six (36) months interest. G. Requirements The above provision should serve as part in crafting the contract. SECTION 29.2. Porterage Service Fees and Charges . a. Porterage services concession shall be bided out to the highest bidder with the winning bidder paying the Province an amount of not less than P10.00 per piece of luggage as its share. However, the winning bidder must not charge clients higher than P30.00 per luggage. Porterage Contract will have a duration of not more than 3 years. b. In case of bidding failure for porterage services, the Province shall manage the same charging clients of not less than P50.00 per piece of inbound and outbound luggages either at the Caticlan and Cagban Jettyport and Passenger Terminal. SECTION 29.3. Terminal Fee . SECTION 29.3.1. Imposition of Fee . A terminal fee shall be collected from each departing passenger based on the following rate schedule. The terminal fee is exclusive of the boat fare and environmental fee. a. Caticlan Operation (Boracay Inbound) P150.00 b. Cagban Operation (Boracay Outbound) P150.00 c. RORO Operation P50.00 d. Convenience Fee for Online Payment of Terminal Fees P50.00 SECTION 29.3.2. Exemptions . The following are exempted from paying the terminal fee: Residents of Aklan; Non-residents of Aklan with Aklanon lineage; Holders of a valid terminal pass; and Children 5 years old and below. Residents of Aklan, to avail of exemption from paying terminal fees must present Government issued identifications, such as School ID, Voters ID, Passport, Driver's License, Postal ID, PhilHealth, PAG-IBIG, GSIS-Ecard or Umid Card and Barangay ID or Certification, indicating address in Aklan. Non-residents of Aklan but of Aklanon lineage by blood or by marriage may also be exempted from paying terminal fees provided they can present sufficient proof thereof such as birth certificate, marriage contract, barangay certification and the like. SECTION 29.3.3. Provision for 20% Discount . The following may be granted a 20% discount on the terminal payment of terminal fee: 1. Senior Citizen, provided that a valid ID shall be presented for verification; 2. Person with Disabilities (PWD); and 3. Student who must present a valid school ID of the school where he/she is presently enrolled and any document showing that said student is in attendance to an undertaking related to school or any learning sponsored activity. SECTION 29.4. Advertising Fees and Charges . An advertising fee shall be charged for all forms of signboards, display, poster and streamers within the Caticlan and Cagban Jetty Port premises subject to the approval of the Port Administrator. Common signboards of terminal lessees within 1. Indoor Advertising Fee Hanging or installation of advertising materials inside the building is prohibited except with the approval of the port administrator at the following rates: Lighted/Unlighted Advertising P200.00/sqm/day Exclusive of electricity 2. Outdoor Advertising Fee, including Welcome Streamer, as follows: A. Standard Size 12m x 24m P200.00/pc/day Horizontal or Vertical B. Billboard minimum of 30 days cost per square meter per day P200.00/sqm/day (excluding electricity) Minimum of 3 months Renewable yearly 2 months deposit C. Tent advertising fee per piece P10,000.00 Per month/unit Standard size: 12 ft. x 24 ft. SECTION 29.5. Berthing/Docking Fees and Charges . A berthing fee of One Hundred Pesos (P100.00) shall be collected from all boats docking along the public docking stations of the Jetty port and an additional of One Hundred Pesos (P100.00) will be charged/hour over the first twenty (20) minutes. All boats have a maximum of thirty (30) minutes to load and unload passengers. Accredited and licensed ferryboat operators operating along the Cagban-Caticlan route are exempted from paying the berthing fee provided that they load and unload within thirty (30) minutes. SECTION 29.6. Accreditation Fees and Charges . A yearly accreditation fee per boat shall be paid as follows: 1. Ferryboat Operators which are members of the Ferryboat Association or Cooperative P2,000.00 2. Private Ferryboat Operators P2,000.00 Accreditation fee for vehicles which are used for public conveyance in Boracay Island and all private vehicles shall be imposed and collected a yearly accreditation fee. The said units shall have access at the Cagban Jetty Port to pick up passengers. Multicab (member of cooperative) and Private Vehicle P2,000.00/unit Tricycle/E-Trike P1,000.00/unit Motorcycle P500.00/unit Accreditation for vehicles which are used for public conveyance in Caticlan and all the private vehicle shall be imposed and collected a yearly accreditation. The said units shall access at the Caticlan Port to pick up passenger. Tourist Bus P3,000.00 Private Vehicles and Jeepney P2,000.00 Tricycle/E-Trike P1,000.00 Motorcycle P500.00 SECTION 29.7. Parking Fees and Charges . All motor vehicles shall be charged parking fees using the area of Caticlan Jetty Port and Passenger Terminal, as follows: Motorcycles P10.00/unit/trip Transport Association (L300) P50.00/unit/trip Jeepney P20.00/unit/trip Tricycle P15.00/unit/trip Private Vehicle: Fee for the first hour P30.00/vehicle Fee for succeeding hour or fraction P10.00/vehicle SECTION 29.8. Terminal Identification Pass . Foreign Local Terminal Identification Pass P1,000.00 P500.00 Port users ID/concessionaire's ID P1,000.00 P500.00 Terminal Pass: Issued to non-Aklanon workers/landowners/resort owners/establishment owners within Aklan by Port Management and renewable every calendar year. Port Users/Concessionaires ID: issued to resort, establishment and construction workers and stall tenants, concessionaires, porters, and resort coordinators (ex. Southwest, Island Star, boat and ferry personnel.) SECTION 29.9. Secretary's Fee . 1. Photocopying Services Short P5.00/page Long P5.00/page 2. Issuance of Berthing Certification P5,000.00/certificate 3. Issuance of Berthing Permit P200.00/permit SECTION 29.10. Fees on Weight and Measures . Cargo Fee at (Caticlan & Cagban Jetty Port Terminal) P5.00/box (regardless of size and weight) Cargo Fee per Association P2,000/day Existing weighing scale installed by a private company shall be charged as annual fee of P500,000.00 payable on the first month of each year of operation. Should the existing weighing scale operation terminated its contract, a new operator shall pay an annual fee of P1,000,000.00. SECTION 29.11. Roll On Roil Off (RORO)/Philippine Ports Authority (PPA) Services Fees and Charges . SECTION 29.11.1. Port of Caticlan Fees and Impositions and Other Revenue Generating Services . All fees, impositions, and charges shall follow the rates prescribed by the Philippine Ports Authority. SECTION 29.11.2. Service Fees and Charges . The following charges shall be imposed on all vessels docking/berthing on the Port of Caticlan. Wharfage fees on non-container and containerized cargoes and tariff rates on all vehicles, as follows: (Rates subject to change) 1. Domestic Port Charge 1.1. Usage Fee at a Government Port 6 to 100 GRT per calendar day P82.00 Or fraction thereof Over 100 GRT per GRT per calendar P0.80 Day or fraction thereof 1.2. Document vessel calling at officially registered private ports shall be charged at one-half (1/2) of the Domestic Dockage Fee at a government port. 1.3. Registered bay and river trade vessel shall also be charged one-half (1/2) of the required Domestic Dockage Fee but in no case less than Eighty Two Pesos (P82.00) or more than Four Hundred Thirteen Pesos (P413.00). 1.4. Lay-up Fee for domestic vessels shall be one-half (1/2) of the applicable Domestic Package Fee. 1.5. Environmental Regulatory Fee for ferry vessels berthing at the Port of Caticlan Less than 5,000 tons GRT P250.00/daily More than 5,000 tons GRT P500.00/daily 2. Watering Fee P30.00 (Subject to 12% vat) 3. Bunkering Fee P30.00 (Subject to 12% vat) 4. Domestic Wharfage Non-containerized Sacks/bags/bulk/uncrated Live animals/steel products/logs and Lumber/heavy lift Per metric ton P9.00 Others Per Revenue Ton P7.00 Minimum Charge P15.00 Domestic cargoes, whether containerized or not, that are loaded/discharged at anchor without using government wharf or at officially/registered private ports shall be charged one-half (1/2) of the usual Domestic Wharfage Fee. 5. Mooring Fees Size of the Vessel Less than 25 GRT P47.00 25 up to 100 GRT 79.00 101 up to 500 GRT 160.00 501 up to 1,000 GRT 200.00 1,001 up to 3,000 GRT 279.00 3,001 up to 5,000 GRT 360.00 5,001 up to 10,000 GRT 480.00 10,001 up to 20,000 GRT 559.00 Above 20,000 GRT 641.00 6. RORO Tariff Rates VEHICLE DESCRIPTION LANE METER TERMINAL FEE (Inclusive of 12% VAT) COLOR Type 1 Motorcycle Tricycle Motorbike 1-3m P65.00 Blue Type 2 Car Minivan SUV/AUV Owner Jeep PUJ (up to 16 passengers) 3-5m P129.00 Yellow Type 3 Light Delivery Van/Pick-up Truck PUJ (up to 16 passengers) 5-7m P258.00 Pink Type 4 Stake Truck Heavy Delivery Truck/Prime Mover Tractor Head (with or without trailer/chassis) 7-up m P516.00 Green 7. Storage Fees and Charges a. Storage shall be charged on cargoes that remain in any government-owned port beyond the "free storage period." The said period is defined for all types of cargoes, as follows: 1. For Domestic Cargoes Entering Any Port 2 calendar days prior to the day that carrying vessel is scheduled to arrive as announced and approved by the Office of the Jetty Port Administration. 2. For Domestic Cargoes Discharged at Any Port 2 calendar days after the day that the last port item of cargo is unloaded from the carrying vessel. 3. For Domestic Cargoes that are "Shutout" 2 calendar days after vessels (not included on their scheduled vessels) departure. b. The storage for non-containerized cargoes shall be determined on the basis of the number of calendar days that the cargo stays in port after the "free storage period" and the total revenue tonnage of the cargo per revenue ton per day, as follows: Domestic Cargoes P5.65 c. The storage of a container whether or not it contains cargo shall be determined on the basis of the number of calendar days the cargo stays in port, after the prescribed "Free Storage Period," as follows: Domestic Box 10 ft P63.45 20 ft P180.50 35 ft P314.90 40 ft P360.95 The Province of Aklan shall have the power to adjust or suspend the "free storage period" and/or increase the storage charges for ports declared by it as congested. 8. Administrative Fees To defray the actual cost of the stickers and identification cards processing, enforcement and administration of pass control system and access regulations, the following fees are hereby prescribed: a. Temporary Port User's ID/Pass P5.00 + 12% VAT b. Temporary Vehicle Pass P10.00 + 12% VAT c. Annual Port User's ID/Pass P50.00 + 12% VAT d. Annual Vehicle Sticker/Pass (Non-Cargo/Light Vehicle) P75.00 + 12% VAT e. Annual Vehicle Sticker/Pass (Cargo Vehicle/Truck) P100.00 + 12% VAT SECTION 29.11.3. Administrative Provisions . A. Port Caticlan Fees and Imposition and Other Revenue Generating All fees, imposition and charges shall follow the rates prescribed by the Philippine Ports Authority (PPA). B. Gross Receipt plus Value Added Tax (VAT) all fees and charges under the Philippine Ports Authority is subject to VAT. C. Sharing of Fees and Charges as per agreement with the Philippine Ports Authority, 10% of the total Fees and Charges plus the total VAT shall be remitted to PPA. D. Manner of Payment All payment should be made with authorized collectors of the Caticlan and Cagban Jetty Port before providing the services. The official receipts, RTF and Cash tickets should be registered under the Philippine Ports Authority and Aklan Provincial Government. E. Refund of Terminal Fees No refund of Terminal fees shall be allowed to tourist passengers or any person or individuals bound for Boracay for any reasons even during bad weather or fortuitous event. It is presumed that upon payment of terminal tickets they shall enjoy the facilities and amenities provided by the Jetty Port Terminal regardless if they can be transported or not to their destination. F. Exemptions from Port Charges : a. Notwithstanding the above provision, cargoes of duly BOI-registered firms as well as those granted special exemptions by law enacted or decreed after 1 January 1976 shall be exempted from payment of port charges until otherwise revoked or amended. b. Vessels for dry docking or repair at any duly authorized dry docking shipyard facilities shall be exempted from the time it calls at a shipyard facility up to the time the dry docking or repair is completed. c. Vessels (foreign or domestic certified for shipbreaking at a duly accredited shipbreaking yard) shall be exempted from all vessels charges. Scraps resulting from shipbreaking of foreign vessels, which are re-exported or sold locally shall be exempted from wharfage. Scraps resulting from shipbreaking of domestic vessels shall likewise be exempted from wharfage. d. Vessels in distress or those calling at any port for humanitarian reasons shall also be exempted from all vessels charges. e. Donations from international or local organizations duly authorized or registered by the DSWD or the Office of the President shall be exempted from wharfage and storage charges, provided, there is evidence that the same is requested for release/delivery within seven (7) days from notice of arrival. f. Foreign naval and other state vessels not engaged in commercial shipping services shall be exempted from the payment of all vessels charges if the foreign government owning such vessels also grants reciprocal privileges to vessels owned by the Philippine government which are similarly situated. SECTION 30. Commercial Center Operations . SECTION 30.1. Rental Fees and Charges . A. ABL Memorial Sports and Cultural Center i. For use with gate receipts or sale tickets by income generating organizations or institutions: P1,000.00 per hour plus electrical consumption ii. For use without any income such as schools, organization/institutions, and other activities non-earning for civic and cultural activities: P350.00 per hour plus electrical consumption iii. For use of Sound System P3,000.00 for first four (4) hours and additional of P500.00 per hour for succeeding hours. iv. For use of Electric Fans. Four (4) Electric Fans shall be provided by the ABL Memorial Sports and Cultural Center Management for free. However, its electrical consumption be paid by the user-rentee. In excess of the number of electric fans provided for free shall be charged at P75.00 per unit per hour. B. Goding Ramos Park i. Rate of rent for the use of Provincial Capitol Park (Goding Ramos Park): P300.00 per hour on the first day plus electrical consumption C. Trade Hall/Fair Exhibit Area (Beside ABLMSCC Building) i. For use with income generating organizations, institutions or other activities generating income: P500.00 per hour plus electrical consumption ii. For use without any income such as schools, institutions, and other non-earning activities of civic and cultural organizations: P300.00 per hour plus electrical consumption iii. For use without any income such as students, organizations and the like conducting practice of a certain activity, including venue and electricity: P100.00 per day/group D. Paseo de Aklan FLOOR RENTAL COST/SQ.M 1st Floor P400.00 2nd Floor to 3rd Floor P350.00 E. Raw/Vacant Lands within the vicinity of the Dr. Rafael S. Tumbokon Memorial Hospital (DRSTMH) i. Coverage. Only establishments in the food business chain industry can be qualified to lease portions of the said raw/vacant lands. ii. Rate and Basis of Payment. The rate of lease is hereby fixed to not less than ONE HUNDRED PESOS (P100.00) per square meter a month on the raw/vacant lands inside the DRSTMH Compound. Any escalation clause on rentals agreed upon by the Provincial Government and the Lessee shall be imposed upon as the obligation of the lessee to the lessor. F. Capitol Garden Show Area P100.00 per day plus electric and water consumption. G. Differently-Abled Person Canteen P100.00 per day plus electric and water consumption. H. Rental of Office Space in any public building/area within the Provincial Capitol premises for businesses: P100.00 per square meter/month plus electric and water consumption. I. Installation of electronic communication equipment and other machineries in the same nature by private entities in any property of the Provincial Government of Aklan is subject to the prevailing commercial rate exclusive of electric consumption. J. Ibajay Rest Area rental per month amounting to P31,026.56 per month for the rent of 1,440.86 sq./meters located at Agbago, Ibajay, Aklan. A five percent (5%) increase will be implemented on the preceding year. K. Business Process Outsourcing (BPO) conducting operation in any property of the Provincial Government of Aklan is subject to pay the corresponding charges depending on the number of co-working space being used. The co-working space is defined as the space being used inclusive of the utilities, internet connection and computer. Number of Co-working Space Monthly rate per working space 30 (minimum) P4,000.00 Additional 10 P1,000.00 For every additional of 10 co-working units, a Php1,000.00 increase to the monthly rate per working space. SECTION 30.1.1. Administrative Provisions . A. Rental Fees daily or monthly rentals fees are charged to lessee as shown in the above data. The fees are based on per square meter basis except for lessee engaged in marketing. A yearly 5% increase on the rental is applied to consider the time value of peso. For rents covering a period of six (6) months or less (short-term lease), payment of full rental payment shall be paid. Exhibitors, traders and entrepreneurs of Aklan Products may use the Capitol Premises free of any imposition or charges related to such use for the duration of annual Aklan Day Celebration. B. Security Deposits There will be a one (1) month security deposit equivalent to one monthly rental payment for short-term and long-term lease. Unused Security Deposits may be used by the lessee as monthly rentals for the last month of the leased area or will be returned to the lessee 30 days after the expiration of the lease term upon the option of the lessee. For rental of Capitol Premises by income generating organization, institutions or other activities generating income that holds major events and concerts, a P5,000.00 security deposits shall be paid before holding the event. The said deposits will serve as payment if the lessee incurs non-payment for damages and unpaid utilities incurred for the use of facility. The Security Deposits should be paid upon signing of the contract to the authorized collectors of the Provincial Treasurer's Office. C. Advance Rental is applicable for rents covering a period of more than six (6) months (long-term lease), equivalent to two (2) months rent payable prior to possession by the lessee. In case of renewal and upon notice to the lessor sixty days (60) days prior to the expiration of intention to renew, the advance rental shall be retained. D. Electricity Electric consumption will be charged to the lessee exclusive of the monthly rental fee. A monthly billing will be sent to the lessee as basis for the payment of the utilities. Each lessee has their own sub-meter wherein will serve as the basis for the consumption of the electricity and water. Lessee that does not have their own sub-meter will be charged with a fix rate of P200.00 per month for sub-meter rental. Payment should be done on the 15th day of the following month to the authorized collectors of the Provincial Treasurer's Office; delay in payment will be subject to interest. Electricity consumption base on hourly rate such as for the use of ABL Memorial Sports and Cultural Center shall be based on the meter reading done by the Electrician in charge during the event. A 5% Administrative Cost will be included on the total cost of electricity per month. E. Time and Manner of Payment The payment of rental fee shall be made with the authorized collectors of the Provincial Treasurer's Office on the last week of the preceding month. The basis of the payment shall be the billing statement of the month. F. Interest on Other Unpaid Fees and Charges an interest of two (2) percent per month of the amount of rent and electricity/utilities unpaid from the date due until such amount is fully paid, but in no case, shall the total interest on the unpaid amount or portion thereof exceed seventy two percent (72%) or an equivalent of thirty six (36) months interest. G. Requirements The above provision should serve as part in crafting the contract. Contracts that are previously executed will be reviewed and conformed to this Revenue Code of 2020. SECTION 31. Dr. Rafael S. Tumbokon Memorial Hospital . SECTION 31.1. Service Fees and Charges . SERVICES PAY/MEDICARE CHARITY A. ROOM AND BOARD I. New Wing (86 Beds) Suite Room P2,000.00 Private Room P1,300.00 Private Room with buddy ref P1,400.00 Semi-private for 2 patients P800.00 Ward for 4 patients (ceiling fan) P500.00 Medical ICU 4 Beds P1,700.00 II. Old Wing (100 Beds) Payward P500.00 PhilHealth Ward P500.00 Service Bed P200.00 III. New Annex Bldg (146 beds) Ward for 5 patients (aircon) P600.00 Rabies Room P700.00 Reverse Iso Room P700.00 Teta Room P700.00 IV. PhilHealth Bldg Extension (23 Beds) Ward for 5 patients (non-aircon) P500.00 B. OPERATING & DELIVERY ROOM FEE I. OPERATING ROOM FEE Major + Cost of Supplies + Additional of Php500.00/hr. after 2 hours P2,000.00 P1,000.00 Minor + Cost of Supplies+ Additional of P200.00/hr. after 2 hours P750.00 P550.00 Monitor 1st 2 hours P500.00 P250.00 Succeeding Hour P150.00/hr. P100.00/hr. Cautery Machine P500.00 P250.00 II. LABOR ROOM P400.00 P250.00 III. DELIVERY ROOM FEE NSD w/o Epesiotomy P2,000.00 + Cost of Supplies P450.00 + Cost of Supplies NSD with Epesiotomy P2,500.00 + Cost of Supplies P550.00 + Cost of Supplies D & C + Cost of Supplies P1,500.00 P550.00 + Cost of Supplies Cost of Supplies Recovery Room P400.00 P250.00 IV. PROFESSIONAL FEES (House Case Pay/PHIC Patients) Anesthesiologist's Fees 30% of Surgeon's Fee Surgeon/OB Fee for Medicare Ward Patient based on PHIC RVU x 80% Surgeon/OB Fee for Medicare Ward Patient based on PHIC RVU x 80% Room visit of doctors based on PHIC-House Case P300.00/visit at wards& semi-private P500.00/visit at private rooms & suite rooms C. ULTRASOUND FACILITIES FEES Both Breast P1,200.00 P820.00 Breast P850.00 P750.00 Cardiac UTZ P850.00 P650.00 Cranial UTZ P850.00 P650.00 Hepatobiliary P750.00 P700.00 HBT UTZ P800.00 P800.00 HBT/P P1,000.00 P750.00 KUB UTZ P900.00 P750.00 KUB/P P950.00 P850.00 Lower Abdomen P1,000.00 P800.00 Upper Abdomen UTZ P1,000.00 P800.00 Whole Abdomen P1,300.00 P1,250.00 One Organ UTZ P850.00 P650.00 Pelvic UTZ P900.00 P750.00 Pelvic Trans Abdominal UTZ P900.00 P850.00 Pelvic Trans-AB (twin) P1,000.00 P900.00 Pelvic Trans Vaginal UTZ P900.00 P850.00 Renal UTZ P875.00 P675.00 Scrotal UTZ P850.00 P650.00 Inguinal Scrotal P1,000.00 P900.00 Thoracic UTZ P800.00 P650.00 Thoracic/Chest Markings P1,300.00 P1,200.00 Thoracic/Chest Guided P1,500.00 P1,350.00 Se Thyroid P800.00 P650.00 Operating Room Ultrasound Guided Procedure P1,500.00 P1,500.00 Liver P750.00 + P1,500.00 P675.00 + P1,350.00 Thoracic P800.00 + P1,500.00 P720.00 + P1,350.00 Cystostomy P520.00 + P1,520.00 P500.00 + P1,450.00 Nephrostomy P900.00 + P1,500.00 P800.00 + P1,350.00 Stat Fee P700.00 Free Private: Stat Fees Additional 25% of the price of the procedure during and after office hours. Charity: Stat Fees No additional 25%. Senior Citizen: Less 20% in all procedures D. ICU SPECIAL AREA Medical ICU/Bed/Day P1,700.00 Surgical ICU/Bed/Day P1,700.00 Neo-Natal ICU/Bassinet/Day Proper P700.00 Intermediate P500.00 Syringes Pump/Use P30.00 Incubator/Day P900.00 Catheter Insertion P35.00 Change Gown P35.00 ECG Patches P30.00 Nebulization P35.00 NGT Insertion P120.00 Oxygen P0.25/liter IV Insertion P60.00 VR Tubings (Disposable) P1,900.00 Mech. Ventilator Respirator Adult P1,200.00 Cardiac Monitor with Pulse Oximeter P1,400.00 Infusion Pump P350.00 E. PHYSICAL THERAPHY REHABILITATION MEDICINE In-Patient: Suite Room P600.00 Private/ICU Room P450.00 Semi-Private/Payward & Medicare P350.00 Surgical, Medical &Pediatrics & Isolation Wards P200.00 Out Patient: With modalities with treatment P300.00 Without modalities with treatment P250.00 Intra Articular Steroid Injection Non-UTZ guided (shoulders, knees, wrists, hands, fingers) P1,500.00 P1,500.00 Intra Articular Steroid Injection UTZ guided (shoulders, knees, wrists, hands, fingers) P2,000.00 P2,000.00 F. ORTHO DEPARTMENT PAY/MEDICARE CHARITY Dermatome P1,500.00 P1,000.00 Application Fees: Long arm circular cast P250.00 P150.00 Short arm circular cast P200.00 P100.00 Long leg circular cast P350.00 P200.00 Short leg circular cast P350.00 P200.00 PTB cast P350.00 P200.00 Long arm post mold P150.00 P100.00 Short arm post mold P150.00 P100.00 Long leg post mold P200.00 P100.00 Clubfoot cast P250.00 P150.00 Hip spica cast one leg P350.00 P200.00 Hip spica both legs P400.00 P200.00 Total contact leg cast P250.00 P150.00 Removal Fees Using Cast Cutter: Long arm circular cast P150.00 P100.00 Short arm circular cast P125.00 P60.00 Long leg circular cast P200.00 P125.00 Short leg circular cast P200.00 P125.00 PTB cast P200.00 P125.00 Clubfoot cast P150.00 P100.00 Hip spica cast one leg P200.00 P125.00 Hip spica both legs P300.00 P150.00 Total contact leg cast P200.00 P100.00 Dressing Medium P150.00 P100.00 Dressing Large P200.00 P100.00 G. EENT Consultation Fee P100.00 Removal of Foreign Bodies P300.00 H. EMERGENCY ROOM ER Consultation Fee P250.00 ER Fee P300.00 Venoclysis P60.00 Nebulization w/out medicines P36.00 Incision and Drainage Small P180.00 Big P300.00 Removal of sutures with dressing OPD/ER P84.00 Dressing (OPD/ER) P60.00 Heplock Insertion P36.00 Circumcision Package P720.00 ER/OPD Dressing Ward Small P60.00 Medium P96.00 Large P120.00 Thoracentesis P1,200.00 Thoracostomy (ER) P2,400.00 IV Cut down P600.00 Tracheostomy P4,800.00 Phlebotomy P600.00 Abdominal Paracentesis P600.00 I. WARD/ER/OPD PROCEDURES OPD Consultation Free Catheter Insertion P72.00 NGT Insertion P120.00 Minor amputation P250.00/digit Debridement Small P180.00 Medium P240.00 Large P300.00 Excision Procedure Small P300.00 Medium P420.00 Large P540.00 Fine Needle Aspiration (OPD) P600.00 Removal of Foreign Body P300.00 Ungiectomy P200.00/digit Suprapubic Cystostomy P600.00 Change of Tracheostomy Tube P600.00 Cautery/Cauterization P300.00 Other Minor ER Procedures P300.00 Blood Transfusion P60.00 Pulse Oximeter P180.00 J. PEDIATRIC/NICU SERVICE FEE Exchange Transfusion P3,600.00 Endotracheal Intubation P600.00 Lumbar Tap P600.00 Umbilical Catherization P600.00 Pulse Oximeter P600.00 a. ADULTS SERVICE FEE Venoclysis P60.00 Gastric Lavage P240.00 NGT Insertion P120.00 Blood Transfusion P60.00 Endotracheal Intubations P600.00 Foley Catheter Insertion P120.00 Lumbar Tap P600.00 b. APPARATUS/ EQUIPMENT USE Doppler (ER) P25.00/use Fetal Monitor P100.00/use Drop light P15.00/hr. Bili light P35.00/hr. Blue light P75.00/hr. Defibrillator P500.00/use a. GAS STERILIZATION Small P100.00 Medium P150.00 Large P200.00 c. LABORATORY TESTS PAY/MEDICARE CHARITY 1. Blood Chemistry Fasting Blood Sugar* P110.00 P100.00 Blood Urea Nitrogen* P140.00 P125.00 Creatinine P150.00 P135.00 Uric Acid P130.00 P115.00 Lipid Profile (LP) (Package)* P500.00 P500.00 Triglycerides Only* P170.00 P150.00 Total Cholesterol P170.00 P150.00 HDL Only* P170.00 P150.00 SGOT/AST* P200.00 P180.00 SGPT/ALT* P200.00 P180.00 Sodium P350.00 P315.00 Potassium P350.00 P315.00 Calcium P350.00 P315.00 Chloride P350.00 P315.00 PH P350.00 P315.00 Blood Gas P1,500.00 P1,350.00 Magnesium P750.00 P675.00 Phosphorus P750.00 P675.00 Albumin P300.00 P270.00 Total Protein P300.00 P270.00 TPAG P600.00 P540.00 Alkaline Phosphatase P450.00 P405.00 Total Bilirubin P700.00 P630.00 Direct Bilirubin P700.00 P630.00 Alpha Amylase P600.00 P540.00 Random Blood Sugar P110.00 P100.00 HbA1c P980.00 P882.00 OGTT P700.00 P630.00 OGCT P400.00 P360.00 *Note: Stat Fee of 20% will apply 1. Hematology Complete Blood Count 5 parts P300.00 P270.00 Hemoglobin/Hematocrit P100.00 P90.00 White Blood Cell Count P100.00 P90.00 WBC Differential Count P100.00 P90.00 Thrombocyte Count (APC) P100.00 P90.00 Peripheral Blood Smear Studies P450.00 P400.00 Erythrocyte Sedimentation Rate P140.00 P125.00 BT or Bleeding Time P50.00 P35.00 CT or Clotting Time (IVY) P50.00 P35.00 Clotting Time (Lee-White) P150.00 P135.00 Malarial Smear P300.00 P270.00 Blood Typing (ABO) P140.00 P120.00 Blood Typing (Rh) P140.00 P120.00 Prothrombin Time P650.00 P585.00 Partial Thromboplastin Time P850.00 P770.00 Reticulocyte Count P150.00 P135.00 2. Clinical Microscopy Specimen Cups P5.00 P5.00 Routine Fecalysis P70.00 P65.00 Fecalysis Concentration Method P150.00 P135.00 Routine Urinalysis P70.00 P65.00 Occult Blood P500.00 P450.00 Urine Pregnancy Test P200.00 P180.00 Urine Acetone P70.00 P65.00 Urine Sugar P70.00 P65.00 Urine Bilirubin P70.00 P65.00 Urine Ketones P70.00 P65.00 Urine Nitrite P70.00 P65.00 Urine Sodium P350.00 P315.00 Urine Chloride P350.00 P315.00 Urine Potassium P350.00 P315.00 3. Blood Bank and Serology Cross Matching (Manual Method) P800.00 P700.00 Cross Matching (Gel Method) P1,500.00 P1,400.00 Direct and Indirect COOMB'S Test P500.00 P450.00 Plateletpheresis P18,540.00 P18,540.00 Erythrocytapheresis P20,220.00 P20,220.00 Plasmapheresis P20,220.00 P20,220.00 Leukapheresis P20,220.00 P20,220,00 Anti-Body Screening P850.00 P765.00 Whole Blood P1,800.00 P1,800.00 Fresh Frozen Plasma (FFP) P1,000.00 P1,000.00 Platelet Concentrate P1,000.00 P1,000.00 Packed RBC P1,500.00 P1,500.00 Blood Unit Holding Fee P300.00 P300.00 ASO Titer P400.00 P360.00 C Reactive Protein P400.00 P360.00 Hepatitis B Antibody P300.00 P270.00 HBsAg (Quantitative) P950.00 P855.00 Salmonella IgG/IgM P850.00 P765.00 Troponin I (Qualitative) P1,300.00 P1,170.00 Troponin I (Qualitative) CLIA P2,000.00 P1,800.00 HIV 1 and 2 P250.00 P225.00 HbsAg-Hepatitis B surface antigen P300.00 P270.00 Pregnancy Test Serum P200.00 P180.00 Dengue NS1 Ag + Ab P1,500.00 P1,375.00 Anti-TreponemaPalladum P300.00 P270.00 Anti HCV (Rapid) P300.00 P270.00 Anti HBS (Rapid) P300.00 P270.00 Anti-TP (Quantitative) P950.00 P855.00 Anti-HBc (Quantitative) P1,150.00 P1,035.00 Anti-Hbe (Quantitative) P1,279.00 P1,151.10 Anti-Hbs (Quantitative) P1,030.00 P927.00 Anti-HAV IgG (Quantitative) P1,167.00 P1,050.30 Anti-HAV IgM (Quantitative) P1,270.00 P1,143.00 HbeAg (Quantitative) P1,170.00 P1,053.00 Free T3 P1,100.00 P990.00 Free T4 P1,100.00 P990.00 o T3 P900.00 P810.00 T4 P900.00 P810.00 TSH P1,200.00 P1,080.00 PSA P1,400.00 P1,260.00 Cyroprocipitate P1,000.00 P1,000.00 4. BACTERIOLOGY Direct Smear P100.00 P90.00 Gram Stain P150.00 P135.00 AFB Stain P200.00 P180.00 Potassium Hydroxide P150.00 P135.00 Sputum AFB P200.00 P180.00 CSF Culture and Sensitivity P2,900.00 P2,800.00 Pleural fluid Culture and Sensitivity P2,900.00 P2,800.00 Peritoneal fluid Culture and Sensitivity P2,900.00 P2,800.00 Synovial or Joint fluid Culture and Sensitivity P2,900.00 P2,800.00 Culture and Sensitivity of Abscess/Pus P2,900.00 P2,800.00 Culture and Sensitivity of Eye/Ear Discharges P2,900.00 P2,800.00 Culture and Sensitivity of Tissue scrapings/Skin P2,900.00 P2,800.00 Sputum Culture and Sensitivity P2,900.00 P2,800.00 Endotracheal Aspirate Culture and Sensitivity P2,900.00 P2,800.00 Nasopheryngeal Aspirate/Swab Culture and Sensitivity P2,900.00 P2,800.00 Throat Swab Culture and Sensitivity P2,900.00 P2,800.00 5. CHEMISTRY ANALYZER Occult Blood P1,004.00 P804.00 (Quantitative) (Quantitative) (Quantitative) C Reactive Protein P1,058.00 P847.00 (Quantitative) (Quantitative) (Quantitative) HBsAg P869.00 P695.00 (Quantitative) (Quantitative) (Quantitative) HgBA1C P585.00 P468.00 Iron P110.00 P88.00 GGT P115.00 P92.00 Lipase P505.00 P404.00 HCG P965.00 P772.00 D-Dimer P1,400.00 P1,120.00 Microalbumin P1,000.00 P800.00 AFP P1,600.00 P1,280.00 Testosterone P1,070.00 P856.00 CEA P1,300.00 P1,040.00 Progesterone P1,330.00 P1,064.00 HsCRP P950.00 P760.00 Ctnl P1,600.00 P1,280.00 Cortisol P1,180.00 P944.00 6. CULTURE AND SENSITIVITY Blood P2,900.00 P2,800.00 Urine P2,900.00 P2,800.00 Sputum P2,900.00 P2,800.00 Vaginal Discharge P2,900.00 P2,800.00 Urethral Discharge P2,900.00 P2,800.00 CSW C/S P1,000.00 7. OTHER SERVICES AND SUPPLIES Venous Collection P50.00 P50.00 Arterial Collection P80.00 P80.00 True Copy (Result) P20.00 P20.00 8. SOCIAL HYGIENE CLINIC Anti-TreponemaPallidium (Syphillis) Test (Anti-TP) (CSW) P300.00 P270.00 Pap Smear P200.00 P100.00 HBsAg (CSW) P300.00 P270.00 9. X-RAY & OTHER RADIOLOGICAL PROGEDURE Abdomen Supine P200.00 P180.00 Abdomen Upright P200.00 P180.00 Abdomen Lateral P200.00 P180.00 Abdomen Supine/Upright P450.00 P400.00 CHEST PA: Pedia P170.00 P150.00 Adult P200.00 P180.00 CHEST PAL/APL: Pedia P300.00 P275.00 Adult P400.00 P375.00 Chest Apicogram P170.00 P150.00 CHEST BUCKY: Pedia P170.00 P150.00 Adult P250.00 P200.00 Cervical Spine AP P270.00 P250.00 Cervical Spine Lateral/Translateral P270.00 P250.00 Cervical Spine Oblique P270.00 P250.00 Cervical Spine APL P400.00 P350.00 Thoracic Spine AP P270.00 P250.00 Thoracic Spine Lateral P270.00 P250.00 Thoracic Spine APL P400.00 P350.00 Thoracic Spine Oblique P270.00 P250.00 Lumbar AP P300.00 P250.00 Lumbar Lateral P300.00 P250.00 Lumbar APL P400.00 P350.00 Lumbar Oblique P300.00 P250.00 Lumbosacral AP P300.00 P250.00 Lumbosacral APL P400.00 P350.00 Lumbosacral Oblique P300.00 P250.00 Sacrum-coccyx AP P270.00 P250.00 Sacrum-coccyx APL P330.00 P250.00 Sacrum-coccyx Oblique P270.00 P250.00 Sacrum-coccyx Lateral P270.00 P250.00 Pelvis AP P200.00 P180.00 Pelvis Lateral P200.00 P180.00 Pelvis Oblique P200.00 P180.00 Pelvis APO/APL P450.00 P400.00 HIP AP P300.00 P250.00 HIP Oblique P300.00 P250.00 |HIP APO P400.00 P350.00 Shoulder AP P200.00 P150.00 Shoulder APL/APO P400.00 P350.00 Shoulder Oblique P200.00 P150.00 Shoulder Scapular Y P200.00 P150.00 Shoulder Lateral P200.00 P150.00 UPPER/LOWER EXTREMITIES APL: 8x10 P270.00 P250.00 10x12 P280.00 P260.00 11x12 P290.00 P220.00 11x14 P300.00 P220.00 14x14 P300.00 P220.00 14x17 P300.00 P220.00 Skull APL/Translateral P400.00 P355.00 Skull/APL/Caldwell's P670.00 P600.00 Skull APL/Towne's P670.00 P600.00 Skull/APL/Water's P670.00 P600.00 Skull APL/Towne's and Water's P940.00 P850.00 Skull AP P270.00 P200.00 Skull Lateral P270.00 P200.00 Skull Caldwell's P270.00 P200.00 Skull Towne's P270.00 P200.00 Skull Water's P270.00 P200.00 Invertogram P320.00 P320.00 Nasal Bone (Soft Tissue Lateral) P280.00 P250.00 Mandible AP P300.00 P250.00 Mandible APL P400.00 P350.00 SPECIAL PROCEDURES: T-Tube Cholangiogram P1,500.00 P1,000.00 Intravenous Pyelography P2,000.00 P1,500.00 Cystogram P1,500.00 P1,000.00 Barium Enema P2,540.00 P1,500.00 Upper GI Series P2,050.00 P1,500.00 Esophagogram P1,500.00 P1,200.00 *Contrast Material (Applicable to Special Procedures Only) P2,500.00 P2,500.00 Stat Fees + 25% of the procedure if done outside of the department schedule. Additional payment for extra films and supplies used per procedure. 10. CT SCAN CRANIAL: without contrast P4,500.00 P4,500.00 with contrast P5,250.00 P5,250.00 *Contrast Material P2,500.00 P2,500.00 WHOLE ABDOMEN: without contrast P9,500.00 P9,500.00 with contrast P10,000.00 P10,000.00 NASOPHARYNX: without contrast P5,000.00 P5,000.00 with contrast P6,000.00 P6,000.00 *Contrast Material P2,500.00 P2,500.00 | TEMPORAL BONE: without contrast P4,500.00 P4,500.00 with contrast P5,000.00 P5,000.00 CHEST: without contrast P5,000.00 P5,000.00 with contrast P6,000.00 P6,000.00 *Contrast Material P2,500.00 P2,500.00 NECK: without contrast P5,000.00 P5,000.00 with contrast P6,000.00 P6,000.00 *Contrast Material P2,500.00 P2,500.00 PELVIS without contrast P4,000.00 P4,000.00 with contrast P4,500.00 P4,500.00 SPINE CERVICAL: without contrast P4,000.00 P4,000.00 with contrast P4,500.00 P4,500.00 THORACIC: without contrast P4,000.00 P4,000.00 with contrast P4,500.00 P4,500.00 LUMBAR: without contrast P4,000.00 P4,000.00 with contrast P4,500.00 P4,500.00 SACRAL: without contrast P4,000.00 P4,000.00 with contrast P4,500.00 P4,500.00 CERVICOTHORACIC: without contrast P4,500.00 P4,500.00 with contrast P7,100.00 P7,100.00 THORACO LUMBAR: without contrast P7,100.00 P7,100.00 with contrast P8,100.00 P8,100.00 WHOLE SPINE: without contrast P8,500.00 P8,500.00 with contrast P9,500.00 P9,500.00 UPPER/LOWER ABDOMEN without contrast P4,250.00 P4,250.00 with contrast P4,750.00 P4,750.00 *Contrast Material P2,500.00 P2,500.00 FACIAL: without contrast P5,500.00 P5,500.00 with contrast P6,000.00 P6,000.00 FACIAL + 3D: without contrast P6,500.00 P6,500.00 with contrast ORBITS: without contrast P4,500.00 P4,500.00 with contrast P5,000.00 P5,000.00 HIP: without contrast P4,000.00 P4,000.00 with contrast P4,500.00 P4500.00 EXTREMITIES: without contrast P5,000.00 P5,000.00 with contrast P6,000.00 P6,000.00 Stat Fee (Pay) P1,000.00; Stat Fee (Charity) Free In patients Only; Additional Films/Copy P300.00/film; Contrast P3,000.00; MAMMOGRAM: Sonomammogram P4,750.00 P4,275.00 Mammogram P2,625.00 P2,362.51 (Inclusive of 25% PF) PF to be paid directly to the consultant or cashier with issuance of the radiologist's official receipt. 2D ECHO: 2D Echo P3,200.00 P3,200.00 11. OTHER ANCILLARY PROCEDURES Dental Fee Extraction Adult + cost of supplies P400.00 Child + cost of supplies P250.00 Class I, Class III, and Class IV Restoration Light cured + cost of supplies P550.00 Lamination (NEW) P1,500.00 Class II Restoration Light Cured + cost of supplies P900.00 Temporary Restoration P250.00 Oral Prophylaxis Light P500.00 Moderate P600.00 Heavy P700.00 Pulputomy (2 sittings) P1,500.00 Impaction + cost of supplies P4,500.00 Semi-Impaction (NEW) P1,500.00 Removal of sutures (NEW) P200.00 Bleeding with suturing + cost of supplies P800.00 Eugenol application with cotton P200.00 Dental Certificate (Professional) P100.00 Dental Certificate (Student) P50.00 Dental Consultation P200.00 Root Fragment P300.00 Wabbling + cost of supplies P300.00 Application of Ferric Chloride P250.00 Removal of Crown Fracture P300.00 Removal of Growth P1,000.00 Trimming P250.00 Professional Fee per visit P800.00 Dental X-Ray P300.00 Application of Gel Foam P350.00 Cutting of Root Tip P200.00 Incision and Drainage P800.00 Angkylose P1,000.00 12. OPTHALMOLOGY Slit Lamp Fee P50.00 Refractor Fee P100.00 Ishihara/Colorblind Screening P50.00 Incision & Curettage P250.00 Shave Excision P300.00 Suturing P300.00 Foreign body removal P300.00 Removal of suture P50.00 Biometry P200.00/eye Eye Ultrasound Fee P300.00/eye Consultation P100.00 13. RENTAL OF PRIVATE CLINICS PER MONTH PER SQM. P500.00 14. NEW BORN SCREENING PACKAGE NBST (New Board Screen Test Kit) Regular P600.00 P600.00 NBST (New Board Screen Test Kit) Expanded (DOH A.O. No. 2014-0045-A) P1,800.00 P1,800.00 New Born Hearing Test P250.00 P250.00 Hepa B (1st dose) P250.00 P250.00 Eye Prophylaxis P100.00 P75.00 Vitamin K P100.00 P50.00 BCG Vaccination P250.00 P100.00 Umbilical Cord Care P50.00 P50.00 Thermal Care P50.00 P50.00 Resuscitation P50.00 P50.00 NEW BORN CARE Normal Delivery P750.00 Caesarian Delivery P1,000.00 SECTION 31.2. Secretary's Fee . Medical Certificate P50.00 Birth Certificate P100.00 Death Certificate P100.00 Medico Legal P100.00 Other Certification P50.00 Statement of Account P50.00 Nursing Supervisor's Office Examination/Interview Fee for Volunteer Nurse/Nursing Attendant P200.00 Contract Preparation/Issuance for Renewal of Nurse/Nursing Attendant Volunteers P100.00 SECTION 31.2.1. Discounts . The above-mentioned Secretary's Fees are subject to 20% discount for senior citizens and persons with disabilities. SECTION 31.3. Other Service Fees and Charges . STD Smear Gram Stain P60.00 Pap Smear P200.00 TV/day+ P60.00 Electric Fan P36.00 Osteorize Feeding P300.00 OPD Nebulizer P66.00 Dietary Counseling P180.00 SECTION 31.4. Rental Fees . Conference Room (max of 30 pax) P2,000.00/8 hrs. + P200.00/hr. in excess of 8 hrs. Conference Room (max of 150 pax) P4,000.00/8 hrs. + P300.00/hr. in excess of 8 hrs. SECTION 32. Ibajay District Hospital . SECTION 32.1. Service Fees and Charges . SERVICES PAY/MEDICARE CHARITY A. ROOM AND BOARD Room with aircon P1,000.00/day Room with aircon & TV P1,100.00/day Room with aircon, TV & ref. P1,200.00/day Room with aircon, TV, ref., & extra bed P1,400.00/day Room with electric fan (single bed) P600.00/day Room with electric fan (two beds) P1,200.00/day Medicare/PhilHealth Ward (Male & Female) P400.00/day OB Ward P400.00/day P200.00/day Neonatal ICU (NICU) P400.00/day P200.00/day Surgical Ward P400.00/day P200.00/day Female/Male Medical Ward P400.00/day P200.00/day Pedia Ward P400.00/day P200.00/day Isolation Ward/Charity Ward P400.00/day P200.00/day Labor Room P500.00/day P300.00/day Recovery Room P500.00/day P300.00/day B. DELIVERY ROOM FEE Delivery Room P500.00 P300.00 NSD w/o Epesiotomy P2,000.00+ Cost of Supplies P450.00+ Cost of Supplies NSD with Epesiotomy P2,500.00 + Cost of Supplies P550.00 + Cost of Supplies D & C + Cost of Supplies P1,500.00 + Cost of Supplies P550.00 + Cost of Supplies Recovery Room P400.00 P250.00 C. NEWBORN CARE PACKAGE Newborn Screening Test P600.00 Newborn Hearing Test P250.00 Expanded Newborn Screening Test P1,850.00 Hepa B Vaccination (1st Dose) P250.00 Eye Prophy axis P150.00 Vit. K injection P100.00 BCG Vaccination P250.00 Umbilical Cord Care P150.00 Thermal Care P125.00 Newborn Resuscitation P100.00 D. OPERATING ROOM RATES Major Surgery P2,000.00 + Cost of Supplies + Additional of P500.00/hr. after 2 hours P1,000.00 + Cost of Supplies + Additional of P200.00/hr. after 2 hours Minor Surgery P750.00+ Cost of Supplies + Additional of P200.00 after 2 hours P550.00 + Cost of Supplies + Additional of P200.00 after 2 hours Monitor 1st 2 hours P500.00 Succeeding Hour P150.00/hr. LABOR ROOM P400.00 Cautery Machine Use P500.00 Pulse Oximeter Use P250.00 E. EMERGENCY ROOM/OPD RATES Consultation Fee (after OPD hours) P200.00 Observation Fee (beyond 2 hours) P100.00/hr Suturing Fee Small P100.00 Medium P200.00 Large P300.00 Dressing Fee Small P50.00 Medium P75.00 Large P100.00 Nebulization Fee P50.00 Nebulization with on nebulizer set P50.00 Injection Fee P30.00 ECG Fee P200.00 Removal of Foreign Body P200.00 Incision and Drainage Small P300.00 Big P400.00 Excision Small P300.00 Medium P400.00 Large P500.00 Debridement P400.00 Circumcision w/ suture P800.00 Removal of suture P50.00 Ungiectomy P200.00 Ear Flushing P300.00 Venoclysis P100.00 IV re-insertion P75.00 Heplock insertion P100.00 IV cut down P400.00 Internal Examination (IE Fee) P50.00 Catheter insertion P150.00 NGT insertion P150.00 Thoracentesis P500.00 Thoracostomy P500.00 Paracentesis P500.00 Doppler use P50.00 Pulse Oximeter Use P250.00/hr Intubation Fee P500.00 Use of Defibrillator P500.00 Dressing Fee Small P50.00 Medium P75.00 Large P100.00 Umbilical Cord Dressing P150.00 Nebulization Fee P50.00 Injection Fee P50.00 Venoclysis P60.00 IV re-insertion P50.00 Heplock insertion P100.00 IV cut down P300.00 Internal Examination (IE Fee) P50.00 Monitoring Fee P150.00 Catheter Insertion P100.00 NGT Insertion P100.00 Thoracentesis P150.00 Doppler use P50.00 Pulse Oximeter Use P100.00 Intubation Fee P500.00 Blood Transfusion P50.00 Phototherapy P300.00/hr Use of Incubator P800.00 Use of Defibrillator P500.00 ECG Fee P200.00 Change of Beddings P100.00 F. DENTAL CLINIC RATES Dental Extraction Fee Permanent P600.00 Temporary P400.00 Class I, Class III & Class TV Restoration Light Cured P700.00-1,500.00 Class II Restoration P1,000.00-1,500.00 Temporary Restoration P600.00 Oral Phropylaxis Light P700.00 Moderate P1,000.00-1,200.00 Heavy P1,500.00 Impaction P5,000.00 Bleeding w/ suturing P350.00 Application of Ferric Chloride P350.00 Removal of crown fracture P400.00 Dental Certificate Adult P300.00 Student P250.00 Eugenol Application w/ cotton P500.00 G. LABORATORY FEES 1. BLOOD CHEMISTRY Fasting Blood Sugar P150.00 Blood Urea Nitrogen P180.00 Creatinine P150.00 Uric Acid P150.00 Lipid Profile (LP) (Package) P600.00 Triglycerides P200.00 Total Cholesterol P140.00 HDL P140.00 LDL P140.00 SGOT/AST P250.00 SGPT/ALT P250.00 Sodium P350.00 Potassium P350.00 Calcium P350.00 2. HEMATOLOGY Complete Blood Count P150.00 Hemoglobin P70.00 Hematocrit P70.00 Peripheral Blood Smear Studies P500.00 Erythrocyte Sedimentation Rate P200.00 Plate Count/Thrombocyte Count P150.00 Clotting Time (IVY) P80.00 Clotting Time (Lee-White) P200.00 Bleeding Time P80.00 Blood Typing (ABO) P130.00 Blood Typing (Rh) P100.00 White Blood Cell Count P100.00 Prothrombin Time P750.00 Partial Thromboplastin Time P750.00 3. CLINICAL MICROSCOPY Routine Fecalysis P120.00 Routine Urinalysis P120.00 Occult Blood P600.00 4. SEROLOGY/ IMMUNOLOGY Cross Matching P350.00 ASO Titer P500.00 C-Reactive Protein P500.00 HBsAg (Rapid) P300.00 Hepatitis B Antibody/Anti-HBs (Rapid) P500.00 Anti-TP/RPR P500.00 Pregnancy Test (Serum) P250.00 Pregnancy Test (Urine) P200.00 Salmonella typhilgG/Igm P1,000.00 Dengue test IgG/Igm P1,000.00 Dengue Duo P2,000.00