Provincial Ordinance Granting Tax Amnesty or Relief to Owners of Tax Delinquent Real Property Located within the Province of Oriental Mindoro

June 2, 2011 Excerpt from the Journal of the 47th Regular Session of the 7th Sangguniang Panlalawigan of Oriental Mindoro Held at the Session Hall, Provincial Capitol Complex, Calapan City, Oriental Mindoro, on Thursday, June 2, 2011 ORIENTAL MINDORO PROVINCIAL ORDINANCE NO. 017-11 Author: Hon. Humerlito A. Dolor ORDINANCE DECLARING REAL PROPERTY TAX AMNESTY ON ALL LANDS AND OTHER REAL PROPERTY SITUATED WITHIN THE TERRITORIAL JURISDICTION OF THE PROVINCE OF ORIENTAL MINDORO, PROVIDING EXCEPTIONS THEREOF AND FOR OTHER PURPOSES WHEREAS, Section 192 of the Local Government Code of 1991 provides that "local government units may, through ordinance duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary" ; WHEREAS, the Provincial Government and its component Municipal Governments are presently confronted with substantial unrealized revenues in the form of delinquent real property taxes; WHEREAS, the grant of tax amnesty will encourage the real property owners to pay their delinquent real property taxes and subsequently enable the concerned local government units to accelerate tax collections and to update the tax records of availing taxpayers into current status; WHEREAS, the tax amnesty will alleviate, even in a little way, the present economic hardships of the Mindoreos as aggravated further by the rapidly increasing cost of gas fuel and other basic necessities as a result of worsening political and economic crisis in the Middle East; WHEREAS, the tax amnesty will serve as a preparatory measure to the general revision of assessment of real property situated within the territorial jurisdiction of the Provincial of Oriental Mindoro; NOW THEREFORE, BE IT ORDAINED, by the Sangguniang Panlalawigan of Oriental Mindoro the following: SECTION 1. Short Title . This Ordinance shall be known as "PROVINCIAL ORDINANCE GRANTING TAX AMNESTY OR RELIEF TO OWNERS OF TAX DELINQUENT REAL PROPERTY LOCATED WITHIN THE PROVINCE OF ORIENTAL MINDORO." SECTION 2. Declaration of Principles and Policies . In the midst of present economic crisis, it has been a declared policy of the State to extend proper and appropriate assistance to its constituents by condoning and abating taxes whenever such measure will inure to the benefit of the entire citizenry as a whole. Similarly situated, the local government units, being independent and self-reliant communities, are mandated to promote appropriate tax and fiscal relief measures to enhance tax collections and to lessen the impact of unrelenting price increase of basic commodities. SECTION 3. Coverage . All lands and other real properties with delinquent and unpaid real property tax as of December 31, 2010 and/or prior years and situated within the Province of Oriental Mindoro are covered by tax amnesty whether said real property are declared or undeclared and whether classified as residential, commercial, agricultural, industrial, or otherwise, whenever realty taxes are legally due and collectible. SECTION 4. Exceptions . The tax amnesty shall not apply to any of the following: (a) Those lands and other real properties located in Calapan City. (b) Those land and other real property with pending cases in regular courts either for collection of real property tax or involving a question of ownership. (c) Those real properties with tax delinquencies which are being paid pursuant to a compromise agreement. (d) Those delinquent real properties disposed of at public auction whose ownership has already been officially transferred. SECTION 5. Kind and Extent of Tax Amnesty or Relief . (a) The taxpayer will be entitled to a one hundred percent (100%) condonation of his/her tax delinquencies incurred from Fiscal Year 2010 and prior years. (b) The tax condonation shall be limited only to penalties, interests and surcharges and the taxpayer is required to pay the basic real property tax and Special Education Fund (SEF) tax in order to avail of the amnesty grant. CAIHTE SECTION 6. Prescribed Period. The tax amnesty period shall commence on 01 July 2011 and shall end on 31 December 2011. SECTION 7. Manner of Availment . (a) All penalties, interests and surcharges shall be condoned only upon lump sum payment of total basic and special education fund taxes for tax delinquencies incurred in FY 2010 and prior years; Provided, that the real property tax for the current year shall similarly be paid in full. (b) Installment of payment may be allowed through a Compromise Agreement, to be executed by and between the Provincial Treasurer and the taxpayer; Provided that, the tax delinquencies of taxpayer shall be paid in full within the prescribed period as stipulated under Section 6 hereof. Failure of taxpayer to settle his/her tax obligations under the compromise agreement forfeits his/her privilege to avail the tax amnesty herein provided. (c) A taxpayer may avail of tax amnesty for more than one real property with tax delinquency. SECTION 8. Venue of Payment . Payment of basic and special education fund taxes shall be made at the Office of the Municipal Treasurer having territorial jurisdiction over the property or to the Office of the Provincial Treasurer. SECTION 9. Application Form . The Provincial Governor, through the Provincial Treasurer, shall prepare and issue an application form for tax amnesty for distribution to all municipal treasurers. SECTION 10. Information Dissemination . The Provincial Governor, the Provincial Treasurer, the Provincial Information Office and all Municipal Mayors, Municipal Treasurers, Barangay Captains and Barangay Treasurers are hereby enjoined to cause the information dissemination of the tax amnesty program within the scope of their respective territorial jurisdictions. SECTION 11. The conduct of Public Auction. (a) No public auction of delinquent real property shall be held during the amnesty period. (b) Immediately after the prescribed period, as stated under Section 6 hereof, had lapsed, public auction shall be instituted in accordance with existing laws, rules and regulations. SECTION 12. Separability Clause . Should any provision of this ordinance or any portion thereof is declared unconstitutional, other provisions shall not be affected thereby. SECTION 13. Repealing Clause . All existing ordinances or provisions of an ordinance inconsistent herewith shall be deemed modified, amended or repealed accordingly. SECTION 14. Effectivity . This ordinance shall take effect fifteen (15) days after its posting on conspicuous public places or publication in a newspaper of general circulation in the province. On mass sponsorship of all Members of the Sangguniang Panlalawigan present, upon motion of Honorable Romeo G. Infantado, said ordinance was ...UNANIMOUSLY ENACTED. CERTIFIED CORRECT: (SGD.) DIWATA H. FETIZANAN Secretary to the Sangguniang Panlalawigan ATTESTED: (SGD.) HON. ROBERTO L. CONCEPCION Board Member Temporary Presiding Officer APPROVED: June 14, 2011 (SGD.) HON. HUMERLITO A. DOLOR Acting Provincial Governor