An Ordinance Extending the Deadline of Assessment and Payment in the Collection of Business Permits, Licenses, Real Property and Fees & Charges

January 20, 2014 By unanimous vote of the Sangguniang Panlungsod members who are present, the following City Ordinance was enacted on third and final reading: MAKATI CITY ORDINANCE NO. 002-15 Authors: Councilors A.C. Magpantay, N.S. Yabut, Jr., N.S. Pasia, V.T. Sese, F.T. Eusebio, M.A. S.J. Casal-Uy, I.S. Cruzado, M.T.N. de Lara, M.M.T. del Rosario III, V.V. Hilario, L.M. Magpantay, T.C.T. Puno-Ramos, M.C.M. Yabut, H.A. Jacome, M.R.C. Tolentino and M.A.M. Ortega AN ORDINANCE EXTENDING THE DEADLINE OF ASSESSMENT AND PAYMENT IN THE COLLECTION OF BUSINESS PERMITS, LICENSES, REAL PROPERTY AND FEES & CHARGES, TO WIT: 1. FOR BUSINESS PERMITS, INSTEAD OF JANUARY 20, 2015 DEADLINE, IT WILL BE EXTENDED UP TO FEBRUARY 2, 2015 ASSESSMENT WITHOUT PENALTY; 2. FOR BUSINESS LICENSES ACCEPTANCE OF PAYMENT, INSTEAD OF JANUARY 20, 2015 DEADLINE, IT WILL BE EXTENDED UP TO FEBRUARY 13, 2015 WITHOUT PENALTY FROM 8:00 A.M. TO 5:00 P.M. ONLY; AND 3. FOR REAL PROPERTY TAX COLLECTIONS, TAXPAYERS MAY AVAIL OF 10% DISCOUNT UP TO FEBRUARY 13, 2015 FROM 8:00 A.M. UP TO 5:00 P.M. ONLY. BEYOND THE ABOVEMENTIONED DATES, PENALTIES WILL BE IMPOSED, SUBJECT TO APPLICABLE 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 x x x; 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 due to holidays and volume of transactions, 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 the following schedule: CAIHTE 1. for business permits, instead of January 20, 2015 deadline, it will be extended up to February 2, 2015 assessment without penalty; 2. for business licenses acceptance of payment, instead of January 20, 2015 deadline, it will be extended up to February 13, 2015 without penalty from 8:00 a.m. to 5:00 p.m. only; and 3. for real property tax collections, taxpayers may avail of 10% discount up to February 13, 2015 from 8:00 a.m. up to 5:00 p.m. only. 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 deadline of assessment and payment in the collection of business permits, license, real property and fees & charges are hereby extended, to wit: 1. for business permits, instead of January 20, 2015 deadline, it will be extended up to February 2, 2015 assessment without penalty; 2. for business license acceptance of payment, instead of January 20, 2015 deadline, it will be extended up to February 13, 2015 without penalty from 8:00 a.m. to 5:00 p.m. only; and 3. for real property tax collections, taxpayers may avail of 10% discount up to February 13, 2015 from 8:00 a.m. up to 5:00 p.m. only, beyond the abovementioned dates, penalties will be imposed, subject to applicable laws and auditing rules and procedures. SECTION 2. The period of payment of real property tax (RPT) is also hereby extended up to February 13, 2015 with ten percent (10%) discount, provided that payment thereof should be made in full, subject to applicable laws and auditing rules and procedures. SECTION 3. Let copy of this Ordinance be furnished the City Treasurer's Office, Accounting Department, City Administrator's Office, Business Permit Office (BPO), Budget Department and other offices concerned for their information, guidance and reference. aScITE 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 20, 2014. Certified true and correct by: ATTY. RODEL R. NAYVE Sanggunian Secretary Attested by: COUNCILOR NELSON S. PASIA Temporary Presiding Officer Approved by: JEJOMAR ERWIN S. BINAY, JR. City Mayor