An Ordinance Granting Tax Relief/Amnesty for Delinquent Business Taxpayers in the City of Muntinlupa with Respect to Interests and Penalties

September 9, 2013 MUNTINLUPA CITY ORDINANCE NO. 006-13 AN ORDINANCE GRANTING TAX RELIEF/AMNESTY FOR DELINQUENT BUSINESS TAXPAYERS IN THE CITY OF MUNTINLUPA WITH RESPECT TO INTERESTS AND PENALTIES Sponsored by: Hon. Coun. Luvi P. Constantino Co-Sponsored by: Hon. Coun. Atty. Raul R. Corro, Hon. Coun. Atty. Patricio L. Boncayao, Jr., Hon. Coun. Stephanie G. Teves, Hon. Coun. Louisito A. Arciaga, Hon. Coun. Ringo A. Teves, Hon. Coun. Margarita Amythyst Patdu-Lablos, MD., Hon. Coun. Alexander B. Diaz, Hon. Coun. Ma. Dhesiree G. Arevalo, Hon. Coun. Engr. Neptali S. Santiago, Hon. Coun. Elmer S. Espeleta, Hon. Coun. Rafael T. Sevilla, Hon. Coun. Vergel C. Ulanday, Hon. Coun. Robert A. Abas WHEREAS, Section 192, Republic Act No. 7160, otherwise known as the Local Government Code of 1991, provides that, "local government units, through ordinances duly approved, grant tax exemptions, incentives or relief under such terms and conditions as they may deem necessary"; WHEREAS, Section 447 (2) (ii) of the same code, authorizes the Sangguniang Panlungsod upon a majority vote of all its members, to enact ordinances levying taxes, fees or charges, prescribing the rates thereof and to grant exemptions, incentives or relief; WHEREAS, economic recession has resulted to accelerated rate of unemployment, business slow down and reduced economic growth, thereby causing loss of income and opportunities as well as financial difficulties; WHEREAS, the City of Muntinlupa, fully cognizant and sympathetic of the predicament of its constituents, understands that there is a prevalent economic crisis preventing business owners and operators from paying their business tax; DISTcH WHEREAS, many business owners and operators are unaware of the fact that without properly notifying the City department in charge of business taxes in relation to closure of business will mean continuous penalties on taxes due; NOW, THEREFORE, BE IT ORDAINED, AS IT IS HEREBY ORDAINED, by the 7th Sangguniang Panlungsod in session assembled that: SECTION 1. Title . This ordinance shall be known as "an ordinance granting tax relief/amnesty for delinquent business taxpayers in the City of Muntinlupa with respect to interest and penalties. SECTION 2. Delinquent Business Taxpayers in the City of Muntinlupa are hereby granted tax relief/amnesty with respect to interests and penalties, provided that they settle their tax obligations or until the last day of payment of business tax for the year 2014 from the effectivity of this ordinance. Thereafter there shall be no financial relief and/or amnesty to delinquent business owners. SECTION 3. Coverage . All delinquent business taxpayers with Business Account for the year 2011 and older shall be qualified to avail of this tax relief program. SECTION 4. The Kind of Financial Relief and/or Amnesty . There shall be a condonation as regards the payment of interests, as well as penalties and surcharges if any, on unpaid business taxes. cCSDaI SECTION 5. Prescribed Period of Payment of Taxes to Avail of the Financial Relief and/or Amnesty . Payment of business taxes under this ordinance shall be made either in cash or installment basis, provided that the same will be paid during the period as provided herein. Should any installment or balance not paid on its due date, the total unpaid balance of the delinquent business taxes and the entire amount of interest as well as penalties and surcharges if any, shall become automatically due and demandable and shall be enforced in accordance with law. SECTION 6. Duration . A delinquent business tax owner may avail of such financial relief and/or amnesty only until the last day of payment of business tax for the year 2014. Thereafter, there shall be no grant of financial relief and/or amnesty to delinquent business owners. SECTION 7. Information Dissemination . Aside from the publication of ordinance in a newspaper of general circulation, all barangays within the City of Muntinlupa shall contribute in disseminating public information through posters, tarpaulins or streamers to be placed in at least three (3) conspicuous places within their respective areas of jurisdiction. SECTION 8. Separability Clause . If for any reason or reasons any part or provisions of this ordinance shall be held to be unconstitutional or invalid, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect. SECTION 9. Repealing Clause . All previous ordinances inconsistent with this ordinance shall be deemed repealed or modified accordingly. DSCIEa SECTION 10. Effectivity Clause . This ordinance shall take effect fifteen (15) days upon completion of its publication in a newspaper of general circulation. ENACTED, by the 7th Sangguniang Panlungsod of Muntinlupa this 9th day of September 2013 , on its 10th Regular Session . CONCURRED: DISTRICT I: COUN. ATTY. RAUL R. CORRO Member (SGD.) COUN. ATTY. PATRICIO L. BONCAYAO, JR. Member (SGD.) COUN. STEPHANIE G. TEVES Member (SGD.) COUN. LOUISITO A. ARCIAGA Member COUN. MARGARITA AMYTHYST PATDU-LABIOS, MD Member (SGD.) COUN. RINGO A. TEVES Member (SGD.) COUN. ALEXANDER B. DIAZ Member DISTRICT II: (SGD.) COUN. MA. DHESIREE G. AREVALO Member (SGD.) COUN. LUVI P. CONSTANTINO Member (SGD.) COUN. ENGR. NEPTALI S. SANTIAGO Member (SGD.) COUN. ELMER S. ESPELETA Member (SGD.) COUN. RAFAEL T. SEVILLA Member (SGD.) COUN. VERGEL C. ULANDAY Member (SGD.) COUN. ROBERT A. ABAS Member ABSENT: COUN. BAL NIEFES Member COUN. ROBERT P. BAES Member COUN. ADORADO P. SAN PEDRO Sectoral Representative President Association of Barangay Captains COUN. EULOGIO DS. DIOKO, II Sectoral Representative President Federation of Sangguniang Kabataan I HEREBY CERTIFY, as to the correctness of the foregoing Ordinance. (SGD.) CECILIA C. LAZARTE Secretary ATTESTED: (SGD.) ARTEMIO A. SIMUNDAC City Vice-Mayor/Presiding Officer APPROVED: (SGD.) ATTY. JAIME R. FRESNEDI City Mayor Date: September 18, 2013 Published in Malaya on October 10, 2013.