Ordinance Granting Amnesty on Surcharges & Interests of Delinquent Business Taxpayers in the City of Marikina

January 11, 2017 MARIKINA CITY ORDINANCE NO. 003-17 ORDINANCE GRANTING AMNESTY ON SURCHARGES & INTERESTS OF DELINQUENT BUSINESS TAXPAYERS IN THE CITY OF MARIKINA Introduced by: Councilor Donn Carlo B. Favis Co-sponsored by: Councilor Joseph B. Banzon Councilor Serafin "Bojie" Y. Bernardino Councilor Leanor F. Carlos Councilor Paul B. Dayao Councilor Mario M. De Leon Councilor Ruben R. Reyes Councilor Thaddeus Antonio M. Santos, Jr. Councilor Manuel E. Sarmiento Councilor Rizaldy C. Josef and Vice-Mayor Jose Fabian I. Cadiz, M.D. WHEREAS , this power to grant amnesty is provided in Section 192 of the Local Government Code of 1991 which states that: "x x x Local government units may through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as may deem necessary x x x" WHEREAS , the grant of tax amnesty is adopted to boost the City Government's tax collection efforts and as a relief to taxpayers who are experiencing financial difficulties; WHEREAS , the City Government of Marikina is cognizant of the current business and economic downturn, thus this Ordinance aims to support the business sector to recover from the lost business opportunity; NOW, THEREFORE, BE IT ORDAINED, AS IT IS HEREBY ORDAINED BY THE CITY COUNCIL OF MARIKINA in session duly assembled, that: SECTION 1. The City Government of Marikina hereby grants a One Hundred Percent (100%) relief or amnesty on surcharges and interests to all delinquent business taxpayers in the City of Marikina beginning January 3, 2017 until June 50, 2017 . SECTION 2. As a condition to avail of the tax relief, all business tax delinquencies for the previous years must be paid in full or on a staggered payment within the prescribed amnesty period. Failure to pay the taxes due in full within the amnesty period shall be imposed with surcharge or interest thereafter . SECTION 3. Should there be taxpayers who have paid their delinquency in 2016 prior to the promulgation of this Ordinance, the amount paid for surcharges & interests shall be applied as payment for the current year . SECTION 4. Separability Clause . If for any reason or reasons, any part of this Ordinance shall be held unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect. SECTION 5. This Ordinance shall take effect immediately upon its approval. UNANIMOUSLY ENACTED BY THE CITY COUNCIL OF MARIKINA, this 11th day of January 2017. I HEREBY CERTIFY to the passage of the foregoing Ordinance which was duly enacted during the 1st Regular Session of the 8th City Council of Marikina on January 11, 2017 . (SGD.) NORALYN R. TINGCUNGCO City Council Secretary ATTESTED AND CERTIFIED TO BE DULY ENACTED: (SGD.) JOSE FABIAN I. CADIZ, M.D. City Vice-Mayor/Presiding Officer APPROVED BY THE HONORABLE CITY MAYOR ON January 13, 2017 (SGD.) MARCELINO R. TEODORO City Mayor