Amendment to Chapter 12 (Graduated Tax on Business), Section 75 (Imposition of Tax) of the Navotas Revenue Code of 1992

March 25, 1993 NAVOTAS PAMBAYANG ORDINANSA BLG. 003-93 NA NAGBABAGO/NAG-AAMYENDA SA KABANATA 12, GRADUATED TAX ON BUSINESS, SEKSYON 75, IMPOSITION OF TAX, NG BAGONG KODIGO NG PAGKAKAKITAAN (REVENUE CODE) NG NAVOTAS, KALAKHANG MAYNILA SAPAGKAT, matapos ang mga bukas na talakayan sa mga kinauukulan at, pagpapalimbag sa pahayagan na mga sadyang itinatadhana ng batas tungkol dito, ang bagong KODIGO NG PAGKAKAKITAAN (REVENUE CODE) 1992 ay pinatutupad na ng Pamahalaang Bayan; SAPAGKAT, sanhi ng mga bagong takdang singilin marami sa mga WHOLESALERS at MANUFACTURERS ang humiling ng rekonsiderasyong pagbaba nito; SAPAGKAT, ang batayan ng buwis sa mga negosyo sa dating Local Tax Code ay may takda (fixed rate) samantalang ang R.A. 7160 ay nagtatakda ng porsyentuhang pataw sa mga butaw, mataas kayat nagkakaroon ng tinatawag ng 'statistical distortion' kung saan habang tumataas and butaw ng negosyo ay lalong tumataas ang buwis; SAPAGKAT, upang huwag namang masyadong mahirapan ang mga negosyong ito na higit na apektado ay kinakailangang magkaroon nang karampatang susog ang Section 75, paragraph (a),na tumutukoy sa Manufacturers, etc.,at Section 75, paragraph (b) na tumutukoy sa wholesalers, etc.; KUNG GAYON, and komite ng WAYS & MEANS, matapos ang masusing pag-aaral sa mga kahilingan at, sa hangarin na manatili sa Navotas ang tanggapan ng malalaking mangangalakal (Wholesalers at Manufacturers) ay inirekomenda sa Sangguniang Bayan ang pag-aamyenda sa mga takdang singilin tulad ng: Tuntunin Blg. 1 Ang paragraph (a) ng Section 75 ng Ordinansa Blg. 92-12 na lalong kilala na NAVOTAS REVENUE CODE ay sinusugan ng ganito: (a) On manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers, and compounders of liquors, distilled spirit, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule: Gross Sales/Receipts for the Amount of Tax Preceding Calendar Year: Per Annum Less than P10,000.00 P173.00 P10,000 or more but less than 15,000.00 231.00 15,000 or more but less than 20,000.00 317.00 20,000 or more but less than 30,000.00 462.00 30,000 or more but less than 40,000.00 693.00 40,000 or more but less than 50,000.00 866.00 50,000 or more but less than 75,000.00 1,386.00 75,000 or more but less than 100,000.00 1,733.00 100,000 or more but less than 150,000.00 2,310.00 150,000 or more but less than 200,000.00 2,888.00 200,000 or more but less than 300,000.00 4,043.00 300,000 or more but less than 500,000.00 5,775.00 500,000 or more but less than 750,000.00 8,400.00 750,000 or more but less than 1,000,000.00 10,500.00 1,000,000 or more but less than 2,000,000.00 14,438.00 2,000,000 or more but less than 3,000,000.00 17,325.00 3,000,000 or more but less than 4,000,000.00 20,790.00 4,000,000 or more but less than 5,000,000.00 24,255.00 5,000,000 or more but less than 6,500,000.00 25,594.00 6,500,000 or more but less than 7,000,000.00 26,873.00 7,000,000 OR MORE BUT LESS THAN 20,000,000.00 OF GROSS RECEIPTS, FOR EVERY P100,000.00 OR FRACTION THEREOF, AN ADDITIONAL TAX OF 38% OF 1%. 20,000,000 OR MORE BUT LESS THAN 50,000,000.00 OF GROSS RECEIPTS, FOR EVERY P100,000.00 OR FRACTION THEREOF, AN ADDITIONAL TAX OF 36% OF 1%. 50,000,000 AND ABOVE OF GROSS RECEIPTS FOR EVERY P100,000.00 OR FRACTION THEREOF, AN ADDITIONAL TAX OF 25% OF 1%. Tuntunin Blg. 2 Ang paragraph (b) ng nasabing Seksyon 75 ng nasabing Ordinansa ay sinusugan naman ng sang-ayon sa sumusunod: (b) On wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedules: Gross Sales/Receipts for the Amount of Tax preceding Calendar Year: Per Annum Less than P1,000.00 P19.00 P1,000 or more but less than P2,000.00 35.00 2,000 or more but less than 3,000.00 53.00 3,000 or more but less than 4,000.00 76.00 4,000 or more but less than 5,000.00 105.00 5,000 or more but less than 6,000.00 128.00 6,000 or more but less than 7,000.00 151.00 7,000 or more but less than 8,000.00 174.00 8,000 or more but less than 10,000.00 197.00 10,000 or more but less than 15,000.00 231.00 15,000 or more but less than 20,000.00 289.00 20,000 or more but less than 30,000.00 347.00 30,000 or more but less than 40,000.00 462.00 40,000 or more but less than 50,000.00 693.00 50,000 or more but less than 75,000.00 1,040.00 75,000 or more but less than 100,000.00 1,386.00 100,000 or more but less than 150,000.00 1,964.00 150,000 or more but less than 200,000.00 2,541.00 200,000 or more but less than 300,000.00 3,465.00 300,000 or more but less than 500,000.00 4,620.00 500,000 or more but less than 750,000.00 6,930.00 750,000 or more but less than 1,000,000.00 9,240.00 1,000,000 or more but less than 2,000,000.00 10,500.00 2,000,000 or more but less than 3,000,000.00 12,500.00 3,000,000 AND ABOVE OF GROSS RECEIPTS. FOR EVERY P100,000.00 OR FRACTION THEREOF, AN ADDITIONAL TAX OF 25% OF 1%. DAHIL DITO, PAGTIBAYIN na tulad ngayon PINAGTITIBAY ang pag-aamyenda/pagbabago sa Kabanata 12, Graduated Tax on Business, Seksyon 75, Imposition of Tax ng bagong Kodigo ng Pagkakakitaan ng Pamahalaang Bayan ng Navotas, Kalakhang Maynila. Ginawa ngayong ika-25 ng Marso, 1993 sa panahon ng pangkaraniwang pulong ng Sangguniang Bayan ng Navotas, Kalakhang Maynila. (SGD.) ARMANDO G. ANGELES Pangalawang Punong Bayan (SGD.) LUTGARDO V. CRUZ Kagawad (SGD.) ULYSSES A. ALONZO Kagawad (SGD.) ANTONIO S. TEODORO Kagawad (SGD.) MARTIN M. FERNANDO, JR. Kagawad (SGD.) ERLINDA S. RAMIREZ Kagawad (SGD.) EDWIN M. PALOMATA Kagawad (SGD.) DAVID S. PASCUAL Kagawad (SGD.) EDUARDO P. JAVIER Kagawad (SGD.) AMADO G. LUCIO Kagawad (SGD.) JOSE C. PROVIDO Kagawad (SGD.) ALBERTO P. SENGCO Kagawad (SGD.) ARMANDO T. ALMOCERA Kagawad (SGD.) ROLANDO J. LEONGSON Kagawad (SGD.) JOSE RONNIE I. SALVADOR Kagawad Pinatutunayan ko ang katumpakan ng nakasaad sa Pambayang Ordinansang ito. (SGD.) BENJAMIN P. VELARDE Kalihim Sangguniang Bayan PINAGTIBAY ngayong ika-22 ng Abril, 1993. (SGD.) FELIPE C. DEL ROSARIO, JR. Punong Bayan