An Ordinance Extending the Deadline of Assessment and Payment in the Collection of Business Permits, Licenses, Real Property Taxes, Fees and Charges, Subject to Applicable Laws, Rules and Regulations

January 7, 2019 On motion presented by Hon. N.S. Yabut, Jr., which was duly seconded by all Members present, the Sangguniang Panlungsod of Makati approved City Ordinance No. 2019-004 on third and final reading. MAKATI CITY ORDINANCE NO. 004-19 AN ORDINANCE EXTENDING THE DEADLINE OF ASSESSMENT AND PAYMENT IN THE COLLECTION OF BUSINESS PERMITS, LICENSES, REAL PROPERTY TAXES, FEES AND CHARGES, SUBJECT TO APPLICABLE LAWS, RULES AND REGULATIONS Authors: Hon. A.P. Padilla, Hon. V.V. Hilario, Jr., Hon. L.S. Javier, Jr., Hon. M.C.M. Yabut and Hon. R.C. San Pedro, Jr. Co-Authors: Hon. S.C. Aspillaga, Hon. G.I.N. de Lara-Bes, Hon. D.A. Jacome, Hon. L.M. Magpantay, Hon. M.A.M. Ortega, Hon. N.S. Pasia, Hon. M.R.C. Tolentino, Hon. E.D.E. Villamor and Hon. N.S. Yabut, Jr. WHEREAS , Section 7A.03 of City Ordinance No. 2004-A-025, otherwise known as the Makati City Revised Revenue Code, 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; AIDSTE 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 and penalties; WHEREAS , the City Finance Department, in a letter dated 27 December 2018, requested the Sangguniang Panlungsod to enact an Ordinance which extends the deadline of assessment and payment in the collection of business permits, licenses, real property taxes, fees and charges, a copy of such letter is hereto attached as Annex "A" and made integral part hereof; WHEREAS , considering the absence of any legal impediment to such request, the Sangguniang Panlungsod deems it proper to extend the period for payment of local business and real estate taxes, licenses, fees and charges to the following schedules: SDAaTC 1. Assessment of business permit without penalty shall be extended until 25 January 2019 (instead of 20 January 2019); 2. For business license, acceptance of payment without penalty shall be extended until 31 January 2019 from 8:00 a.m. to 5:00 p.m. only (instead of 20 January 2019); and 3. For real property tax collections, taxpayers may avail the ten percent (10%) discount until 31 January 2019 from 8:00 a.m. up to 5:00 p.m. only. AaCTcI 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 for assessment and payment in the collection of business permit and realty taxes, licenses, fees and charges are hereby extended, as follows: 1. Assessment of business permit without penalty shall be extended until 25 January 2019 (instead of 20 January 2019); 2. For business license, acceptance of payment without penalty shall be extended until 31 January 2019 from 8:00 a.m. to 5:00 p.m. only (instead of 20 January 2019); and 3. For real property tax collections, taxpayers may avail the ten percent (10%) discount until 31 January 2019 from 8:00 a.m. up to 5:00 p.m. only. acEHCD SECTION 2. Let copies of this Ordinance be furnished the Office of the Mayor, Finance Department, Accounting Department, Office of the City Administrator, Business Permit Office (BPO), Budget Department and other offices concerned for their information, guidance and reference. 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 7 January 2019. EcTCAD HON. SHIRLEY C. ASPILLAGA HON. ROMEO C. MEDINA HON. MARIE ALETHEA S.J. CASAL-UY HON. MA. ARLENE M. ORTEGA HON. GRAZIELLE IONY N. DE LARA-BES HON. NELSON S. PASIA HON. FERDINAND T. EUSEBIO HON. MARY RUTH C. TOLENTINO HON. VIRGILIO V. HILARIO, JR. HON. EVELYN DELFINA E. VILLAMOR HON. DIVINA A. JACOME HON. MARIA CONCEPCION M. YABUT HON. LUIS S. JAVIER, JR. HON. NEMESIO S. YABUT, JR. HON. LEONARDO M. MAGPANTAY HON. ARMANDO P. PADILLA President, Liga ng mga Barangay HON. RODOLFO C. SAN PEDRO, JR. President, Sangguniang Kabataan Federation Certified true and correct by: ATTY. DINDO R. CERVANTES Secretary to the Sangguniang Panlungsod Attested by: HON. MONIQUE YAZMIN MARIA Q. LAGDAMEO Vice Mayor & Presiding Officer Approved by: HON. MAR-LEN ABIGAIL S. BINAY City Mayor