An Ordinance Extending the Period for Payment of Local Business and Real Estate Taxes, Licenses, Fees and Charges Up to January 31, 2013 Provided that Application for Mayor's Permit is Filed Not Later than January 25, 2013, Subject to All Laws and Auditing Rules and Procedures

January 7, 2013 MAKATI CITY ORDINANCE NO. 001-13 PRESENT: Vice Mayor ROMULO V. PEA, JR. Presiding Officer Councilor MARIE ALETHEA SJ. CASAL-UY Councilor MARIA THERESA N. DE LARA Councilor MANUEL MONSOUR T. DEL ROSARIO III Councilor FERDINAND T. EUSEBIO Councilor VIRGILIO V. HILARIO Councilor HENRY A. JACOME Councilor ARNOLD C. MAGPANTAY Councilor LEONARDO M. MAGPANTAY Councilor ROMEO C. MEDINA Councilor SALVADOR D. PANGILINAN Councilor NELSON S. PASIA Councilor TOSCA CAMILLE T. PUNO-RAMOS Councilor VINCENT T. SESE Councilor MARY RUTH C. TOLENTINO Councilor MA. CONCEPCION M. YABUT Councilor NEMESIO S. YABUT, JR. ABC President MA. ARLENE M. ORTEGA Sectoral Representative SK President KARIS ISRAELLE S. CRUZADO Sectoral Representative On motion presented by Councilor Tosca Camille T. Puno-Ramos, duly seconded, all members of the Sangguniang Panlungsod who are present enacted the following city ordinance on second, third and final readings: Authors: Councilors T.C.T. Puno-Ramos, V.T. Sese, L.M. Magpantay, N.S. Pasia, M.T.N. de Lara, A.C. Magpantay, M.M.T. del Rosario III, F.T. Eusebio, M.A.SJ. Casal-Uy, R.C. Medina, K.I.S. Cruzado, V.V. Hilario, S.D. Pangilinan, H.A. Jacome, M.A.M. Ortega, N.S. Yabut, Jr., M.R.C. Tolentino and M.C.M. Yabut AN ORDINANCE EXTENDING THE PERIOD FOR PAYMENT OF LOCAL BUSINESS AND REAL ESTATE TAXES, LICENSES, FEES AND CHARGES UP TO JANUARY 31, 2013 PROVIDED THAT APPLICATION FOR MAYOR'S PERMIT IS FILED NOT LATER THAN JANUARY 25, 2013, SUBJECT TO ALL LAWS AND AUDITING RULES AND PROCEDURES WHEREAS, Section 7A.03 of the Makati Revised Revenue Code (City Ordinance No. 2004-A-025 provides that, unless provided in the Code, all city taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the case may be; WHEREAS, the aforementioned section further provides that, for justifiable reason or cause, the Sangguniang Panlungsod may extend the time of payment of such taxes, fees and charges without surcharges or penalties . . .; WHEREAS, upon advice of the City Finance Department and on the ground of lack of material time to process all permit applications before the deadline for payment, the Sangguniang Panlungsod deems it proper to extend the period for payment of local business and real estate taxes, licenses, fees and charges up to January 31, 2013. NOW, THEREFORE, BE IT ENACTED, AS IT IS HEREBY ENACTED BY THE SANGGUNIANG PANLUNGSOD OF MAKATI, METRO MANILA, BY VIRTUE OF THE POWERS VESTED IN IT BY LAW, IN SESSION ASSEMBLED, that: SECTION 1.The period for payment of local business taxes, licenses, fees and charges is hereby extended up to January 31, 2013, provided that application for Mayor's Permit is filed not later than January 25, 2013, subject to all laws and existing rules and regulations. TCAHES SECTION 2.The period of payment of real property tax is also hereby extended up to January 31, 2013 with ten percent (10%) discount, provided that payment thereof should be made in full, subject to all laws and existing rules and regulations. SECTION 3.Let copy of this Ordinance be furnished the City Treasurer's Office, Accounting Department, City Administrator's Office, Business Permits Office, Budget Department and other offices concerned for their information. SECTION 4.This Ordinance shall take effect immediately upon its approval. ENACTED BY THE SANGGUNIANG PANLUNGSOD OF MAKATI, METRO MANILA, in its regular session held on January 7, 2013. Certified true and correct by: ATTY. ANA LUZ B. CRISTAL, CPA, MNSA Secretary to the Sangguniang Panlungsod Attested by: ROMULO V. PEA, JR. Vice Mayor & Presiding Officer Approved by: JEJOMAR ERWIN S. BINAY, JR. City Mayor <http://www.makati.gov.ph/portal/roms/docs/ORD.%202013/2013-001.pdf> last visited November 12, 2013.