Levying the Community Tax in the City of Manila at the Schedules Embodied in A.O. No. 260

November 26, 1992 MANILA ORDINANCE NO. 7773 AN ORDINANCE LEVYING THE COMMUNITY TAX IN THE CITY OF MANILA AT THE SCHEDULES EMBODIED IN ADMINISTRATIVE ORDER NO. 260 IN PURSUANCE TO IMPLEMENTATION OF R.A. NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991 SECTION 1 . A Community Tax is hereby levied in the City of Manila at the following schedules, in conformity with Administrative Order No. 260 in pursuance to the implementation of R.A. 7160 better known as the Local Government Code of 1991. aisa dc 1. FOR INDIVIDUAL TAXPAYERS 1.1 Basic Tax P5.00 1.2 Additional Tax not exceeding P5,000.00 for the following: 1.2.1 Gross receipts or earnings derived from business during the preceding year. 1.00 for every P1,000.00 1.2.2. Salaries or gross receipts or earnings derived from the exercise of profession or the pursuit of any occupation during the preceding year. 1.00 for every P1,000.00 1.2.3. Income from real property during the preceding year. 1.00 for every P1,000.00 2. FOR CORPORATE TAXPAYERS 2.1 Basic Tax P5.00 2.2 Additional Tax not exceeding P10,000.00 for the following: 2.2.1 Assessed Value of real property 2.00 for every P5,000.00 2.2.2. Gross receipts or earnings derived from business in the year 2.00 for every P5,000.00 SECTION 2 . Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of ONE THOUSAND (P1,000.00) PESOS or more, or who is required by law to file annual additional tax on income from business, exercise or profession or from property as scheduled in the preceding section which in no case shall exceed FIVE THOUSAND (5,000.00) PESOS. cd i In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 3 . Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay the annual basic community tax and the annual additional tax in the schedule prescribed in Section 1 hereof, which in no case shall exceed TEN THOUSAND (P10,000.00) PESOS. Dividends received by a corporation from another corporations however, shall, for purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation. SECTION 4 . Exempt from the Community Tax are the following: 1. Diplomatic and consular representatives, and; 2. Transient visitors when their stay in the Philippines does not exceed three (3) months. SECTION 5 . The Community Tax shall be paid in the place of residence of the individual, or in the place where the principal office of the juridical entity is located and a Community Tax Certificate shall be issued to every person or corporation upon payment thereof. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax herein imposed upon payment of ONE (P1.00) PESO. cd i SECTION 6 . The Community Tax shall accrue on the first day of January of each year which shall be paid not later than the last day of February of each year. SECTION 7 . If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the Community Tax on the last day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the Community Tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year. SECTION 8 . Corporations established and organized on or before the last day of June, shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March, shall have twenty (20) days within which to pay the Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July, shall not be subject to the Community Tax for that year. SECTION 9 . If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of 24% per annum computed on the basis of the actual length of time of delay from the due date until it is paid. SECTION 10 . On the following occasions, the Community Tax Certificate is required to be presented: aisa dc a) When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, or fee; receives any money, from any public fund; transacts other official business; or receives any salary or wage from any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. b) When through its authorized officers, any corporation subject to the community tax receives any license, certificate or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done, to require such corporation to exhibit the community tax certificate. cdt c) The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice. SECTION 11 . The Bureau of Internal Revenue shall cause the printing of Community Tax Certificates and distribute the same to the City or Municipal Treasurer, in accordance with prescribed regulations. The City Treasurer shall remit to the national treasurer the said share of the national government in the proceeds of the tax within ten (10) days after the end of each quarter. The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the city. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: a) Fifty (50%) percent shall accrue to the general fund of the city; and b) Fifty (50%) percent shall accrue to the barangay where the tax is collected. SECTION 12 . The City Treasurer is hereby authorized to deputize the barangay treasurers to collect the Community Tax in their respective jurisdiction. However, said deputation shall be limited to the Community Tax payable by individual taxpayers and shall be extended only to barangay treasurers who shall be properly bonded in accordance with existing laws. SECTION 13 . Pending the distribution by the Bureau of Internal Revenue of the new form for the Community Tax Certificate, the City Treasurer is hereby authorized to use for the purpose the blank forms or residence certificates that may still be in their stock, with the proper changes being made thereon. aisa dc SECTION 14 . This Ordinance shall take effect on January 1, 1993. Enacted by the City Council of Manila at its regular session today, November 10, 1992. Approved by His Honor, the Mayor on November 26, 1992. APPROVED: (SGD.) ALFREDO S. LIM (SGD.) JOSE L. ATIENZA, JR. Mayor Vice Mayor and Presiding Officer City of Manila City Council, Manila ATTESTED: (SGD.) (SGD.) RAFAELITO M. GARAYBLAS EMMANUEL R. SISON Secretary to the Mayor Secretary to the City Council Principal Author: Hon. VICTORIANO A. MELENDEZ Co-Authors: Hon. Flaviano F. Concepcion, Jr.,Hon Nestor C. Ponce, Jr.,Hon. Ma. Corazon R. Caballes, Hon. Francisco G. Varona, Jr.,Hon. Romeo G. Rivera and Hon. Rolando P. Nieto