Extending the Period for Payment of Local Business Taxes, Licenses, Fees and Charges Up to January 31, 2003

January 21, 2003 MAKATI CITY ORDINANCE NO. 002-03 PRESENT: Vice Mayor Ernesto S. Mercado Presiding Officer Councilor Jejomar Erwin S. Binay, Jr. Councilor Israel S. Cruzado Councilor Ferdinand T. Eusebio Councilor Erlinda S. Gonzales Councilor Oscar M. Ibay Councilor Divina A. Jacome Councilor Ricardo S. Javier Councilor Francisco Z. Lichauco Councilor Romeo C. Medina Councilor Salvador D. Pangilinan Councilor Nelson S. Pasia Councilor Astolfo C. Pimentel Councilor Liberato G. Siaron Councilor Elias V. Tolentino, Jr. Councilor Christine P. Mercado SK President Councilor Rodolfo F. Sese ABC President ABSENT: Councilor Rico J. Puno Sick leave Councilor Johnny S. Wilson Sick leave By unanimous vote of the members present, the following City Ordinance was enacted: cESDCa Authors: Vice Mayor E.S. Mercado and all members of the Sangguniang Panlungsod AN ORDINANCE EXTENDING THE PERIOD FOR PAYMENT OF LOCAL BUSINESS TAXES, LICENSES, FEES AND CHARGES UP TO JANUARY 31, 2003 PROVIDED THAT THE APPLICATION FOR MAYOR'S PERMIT IS FILED NOT LATER THAN JANUARY 20, 2003, SUBJECT TO ALL LAWS AND EXISTING LEGAL RULES AND REGULATIONS WHEREAS, Section 7A.03 of the Makati Revenue Code (City Ordinance No. 92-072) provides that, unless provided in the Code, all municipal (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 section further provides that, for justifiable reason or cause, the Sangguniang Bayan (Panlungsod) may extend the time of payment of such taxes, fees and charges without surcharges or penalties . . .; WHEREAS, on the advice of the Treasurer, the Sangguniang Panlungsod is hereby extending the period for payment of local taxes, fees and charges to accommodate those who failed to meet the deadline of payment but already filed their application on or before January 20, 2003 and whose papers are under process. 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, 2003 provided that the application for Mayor's permit is filed not later than January 20, 2003, subject to all laws and existing legal rules and regulations. This extension period up to January 31, 2003 applies also to payment of real estate taxes. The payment of real estate taxes with ten percent (10%) discount extended up to January 31, 2003 provided the taxpayer is able to secure the computerized Notice of Assessment from the City Assessor's Office on or before January 20, 2003. SECTION 2. Let copy of this Ordinance be furnished the City Treasurer, the Commission on Audit, City Administrator, Permit Division and other concerned offices for their information. SECTION 3. 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 21, 2003. AIDSTE Certified true and correct by: ROGELIO U. MARASIGAN City Secretary Attested by: ERNESTO S. MERCADO Vice Mayor & Presiding Officer APPROVED: JEJOMAR C. BINAY City Mayor <http://www.makati.gov.ph/portal/roms/docs/ORD.%202003/2003-002.pdf> last visited October 23, 2013.