An Ordinance Extending the Period for Payment of Local Business and Real Property Taxes, Licenses, Fees and Charges Up to January 31, 2014 Provided That Application for Mayor's Permit is Filed Not Later Than January 25, 2014, Subject to Applicable Laws and Auditing Rules and Procedures

January 17, 2014 MAKATI CITY ORDINANCE NO. 003-14 PRESENT: Councilor NELSON S. PASIA Temporary Presiding Officer Councilor MARIE ALETHEA SJ. CASAL-UY Councilor MANUEL MONSOUR T. DEL ROSARIO III Councilor FERDINAND T. EUSEBIO Councilor VIRGILIO V. HILARIO Councilor HENRY A. JACOME Councilor ARNOLD C. MAGPANTAY Councilor VINCENT T. SESE Councilor MARY RUTH C. TOLENTINO Councilor NEMESIO S. YABUT, JR. ABC President MA. ARLENE M. ORTEGA Sectoral Representative ABSENT: Vice Mayor ROMULO V. PEA, JR. Councilor ISRAEL S. CRUZADO Councilor MARIA THERESA N. DE LARA Councilor LEONARDO M. MAGPANTAY Councilor ROMEO C. MEDINA Councilor TOSCA CAMILLE T. PUNO-RAMOS Councilor MA. CONCEPCION M. YABUT Sick Leave On motion presented by Councilor Ferdinand T. Eusebio, duly seconded, all members of the Sangguniang Panlungsod who are present approved the following City Ordinance on second, third and final readings: Authors: Councilors A.C. Magpantay, N.S. Pasia, N.S. Yabut, Jr., F.T. Eusebio, V.T. Sese, M.A.S.J. Casal-Uy, V.V. Hilario, M.M.T. del Rosario III, H.A. Jacome, M.R.C. Tolentino and M.A.M. Ortega AN ORDINANCE EXTENDING THE PERIOD FOR PAYMENT OF LOCAL BUSINESS AND REAL PROPERTY TAXES, LICENSES, FEES AND CHARGES UP TO JANUARY 31, 2014 PROVIDED THAT APPLICATION FOR MAYOR'S PERMIT IS FILED NOT LATER THAN JANUARY 25, 2014, 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 . . .; 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, 2014. ICHDca 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, 2014, provided that application for Mayor's Permit is filed not later than January 25, 2014, 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 January 31, 2014 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. SECTION 4. This Ordinance shall take effect immediately upon its approval. ENACTED BY THE SANGGUNIANG PANLUNGSOD OF MAKATI, METRO MANILA, in its special session held on January 17, 2014. Certified true and correct by: ATTY. RODEL R. NAYVE Sanggunian Secretary Attested by: COUN. NELSON S. PASIA Temporary Presiding Officer Approved by: JEJOMAR ERWIN S. BINAY, JR. City Mayor