Revised Provincial Revenue Code of 2010 of the Province of Pampanga

February 21, 2011 Excerpts from the Journal of the Regular Session of the Sangguniang Panlalawigan of Pampanga Held on February 21, 2011 at the Session Hall, Capitol Building City of San Fernando, Pampanga PAMPANGA PROVINCIAL TAX ORDINANCE NO. 004-11 AN ORDINANCE ENACTING THE REVISED PROVINCIAL REVENUE CODE OF 2010 OF THE PROVINCE OF PAMPANGA AND PROVIDING PENALTIES FOR THE VIOLATION OF ANY PROVISION THEREOF Sponsors: All Members BE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN OF PAMPANGA, in session assembled, that: CHAPTER I General Provisions ARTICLE I Short Title and Scope SECTION 1. Short Title . This Ordinance shall be known as the "Revised Provincial Revenue Code of 2010 of the Province of Pampanga." SECTION 2. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of Pampanga. ARTICLE II Construction SECTION 3. Words and Phrases Not Herein Expressly Defined . Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in Republic Act No. 7160, otherwise known as "The Local Government Code of 1991." SECTION 4. Rules of Construction . In construing or interpreting the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions: (a) General Rules . All words and phrases shall be construed and understood according to the common and approved usage of the language. However, the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. (b) Gender and Number . Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall also extend and be applied to one person or thing. (c) Reasonable Time . In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. (d) Revenue Computation of Time . The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. (e) References . All references to chapters, articles, or sections are to the Chapters, Articles, or Sections in this Code unless otherwise specified. (f) Conflicting Provisions of Chapters . If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. (g) Conflicting Provisions of Sections . If the provisions of the different sections in the same chapter conflict with each other, the provisions of the section which is the last in point of sequence shall prevail. ARTICLE III Definition of Terms SECTION 5. Definition of Terms . When used in this Code, the term: (a) Agricultural Products include the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of fish; poultry; and livestock and animal products, whether in their original form or not. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market. (b) Amusement is a pleasurable diversion and entertainment. It is synonymous to recreation, relaxation, avocation, pastime, or fun. (c) Amusement Places include theaters, cinemas, concert halls, circuses, resorts, cockpits, and other places of amusement where one seeks admission for a fee to entertain oneself by seeing or viewing the show or performance. They also include those places where one seeks admission to entertain himself by direct participation. (d) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (e) Capital Investment is the capital which a person employs in any undertaking, or which contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction. (f) Charges refer to pecuniary liability as rents or fees against persons or property. (g) Contractor includes persons, natural or juridical, not subject to professional tax under Article VI, Section 112 of this Code, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in the Code, the term "contractor" includes, but not limited to the following: 1. general engineering, general building and specialty contractor as defined under applicable laws; 2. filling, demolition and salvage works contractors; 3. proprietor or operator of mine drilling apparatus; 4. proprietor or operator of dockyards; 5. persons engaged in the installation of water system, gas or electric light, heat, or power; 6. proprietors or operators of smelting plants; 7. engraving, plating and plastic lamination establishments; 8. proprietors or operators of establishments for repairing, repainting, upholstering, washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery charging; 9. proprietors or operators of furniture shops and establishments for planning or surfacing and re-cutting of lumber, and sawmill under contract to saw or cut logs belonging to others; 10. proprietors or operators of dry-cleaning or dyeing establishments, steam laundries and laundries using washing machines; 11. proprietors or owners of shops for the repair of any kind of mechanical and electrical devices, instruments, apparatus, or furniture and shoe repairing by machine or any mechanical contrivance; 12. proprietors or operators of establishments of lots for parking purposes; CAIHTE 13. proprietors or operators of tailor shops, dress shops, milliners and hatters, beauty parlors, barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and body building saloons and similar establishments; 14. photography studios; 15. funeral parlors; 16. proprietors or operators of hotels, motels and lodging houses; 17. proprietors or operators of arrester or stevedoring, warehousing or forwarding establishment, master plumbers, smiths and house or sign painters; 18. printers, bookbinders, lithographers; 19. publishers except those engaged in the publication or printing of newspaper, magazine, review of bulletin which appears at regular intervals with fixed price for subscription and sale which is not devoted principally to the publication of advertisements; and 20. business agents, private detective or watchman agencies, commercial and immigration brokers and cinematographic film owners, lessors and distributors. (h) Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (i) Corporation includes partnerships, no matter how created or organized, joint-stock companies, non-stock corporations, stock corporations joint accounts (cuentas en participation) , associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. (j) Countryside and Barangay Business Enterprise refers to any business entity, association or cooperative registered under the provisions of Republic Act No. 6810, otherwise known as "Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20) , Barangay Micro Business Enterprise (BMBE R.A. 9178 of 2002)." (k) Dealer means one whose business is to buy and sell merchandise, goods and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profits not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market. (l) Fee means a charge fixed by law or ordinance for the regulation or inspection of a business or activity. It shall also include charges fixed by law or agency for the services of a public officer in the discharge of his official duties. (m) Franchise is a right or privilege, affected with public interest that is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety. (n) Business Enjoying Franchise refers to the franchise holders excluding grantees of "certificates of public convenience" for the operation of public utility vehicles. (o) Gross Sales or Receipts include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise tax, and value added tax (VAT). (p) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. aScITE (q) License or Permit is a right or permission granted in accordance with law or by a competent authority to engage in some business or occupation or to engage in some transactions. (r) Manufacturer includes every person who, by physical or chemical process, alters the exterior texture or form or inner substance of any raw material or manufactured products in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process, alters the quality of any such raw material or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process, combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put, and who in addition, alters such raw material or manufactured or partially manufactured products, or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption. (s) Marginal Farmer or Fisherman refers to individuals engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family and whose annual net income from such farming or fishing does not exceed Fifty Thousand Pesos (Php50,000.00) or the poverty line established by NEDA for the particular region or locality, whichever is higher. (t) Motor Vehicle means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinkles, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads, vehicles which run only on rails or tracks, and tractors, trailers and traction engines of all kinds used exclusively for agricultural purposes. (u) Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (v) Persons means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. (w) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (x) Profession means a calling, which requires the passing of appropriate government board or bar examinations and other examination conducted by the Professional Regulation Commission. (y) Professional refers to a person who possesses the qualifications to exercise or practice a profession. (z) Rental means the value of the consideration, whether in money or otherwise, given for the enjoyment or use of a thing. (aa) Residents refer to natural persons who have their habitual residence in the province, city, or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such laws, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation. (bb) Retail means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity for the commodity sold. (cc) Revenue includes taxes, fees and charges that state or its political subdivision collects and receives into the treasury for public purposes. (dd) Services means the duties, work or functions performed or discharged by a government officer, or by a private person contracted by the government, as the case may be. (ee) Tax means an enforced contribution, usually monetary in form, levied by the law-making body on persons and property subject to its jurisdiction for the precise purpose of supporting governmental need. (ff) Wholesale means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction. CHAPTER II Provincial Taxes ARTICLE I Real Property Taxation A. GENERAL PROVISIONS SECTION 6. Scope . This Article shall govern the administration, appraisal, assessment, levy and collection of real property tax. SECTION 7. Fundamental Principles . The appraisal, assessment, levy and collection of real property tax shall be guided by the following fundamental principles: (a) Real property shall be appraised at its current and fair market value; (b) Real property shall be classified for assessment purposes on the basis of its actual use; (c) Real property shall be assessed on the basis of a uniform classification within each Local Government Unit (LGU); (d) The appraisal, assessment, levy, and collection of real property tax shall not be let to any private person; and (e) The appraisal and assessment of real property shall be equitable. SECTION 8. Definitions . When used in this Article, the term: a. Acquisition Cost (for newly acquired machinery not yet depreciated and appraised within the year of its purchase) refers to the actual cost of the machinery to its present owner plus the cost of the transportation, handling and installation at the present site. b. Actual Use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. c. Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the value of the real property. d. Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and poultry, dairying, salt making, inland fishing and similar aqua-cultural activities and other agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial land. e. Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose. f. Assessment is the act or process of determining the value of property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. g. Assessment Level is the percentage applied to the fair market value to determine the taxable value of the property. h. Assessed Value is the fair market value of the real property multiplied by the assessment level. It is synonymous to taxable value. i. Building refers to all kinds of structure more or less permanently attached to a piece of land, excluding those, which are merely superimposed on the soil. j. Commercial Land is a land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber, or residential land. k. Depreciated Value is the value remaining after deducting depreciation from the acquisition cost. l. Economic Life is the estimated period over which it is anticipated that a piece of machinery or equipment may be profitably utilized. m. Fair Market Value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. It also refers to the amount reflected in the prevailing schedule of fair market values. n. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. o. Industrial Land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral, or residential land. p. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances, or apparatus, which may or may not be attached permanently or temporarily to the real property. It includes physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business, or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial, or agricultural purposes. Machinery which are of general purposes use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons), microcomputers, facsimile machines, telex machines, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvements or those immovable by destination. q. Mineral Lands are lands in which minerals, metallic or non-metallic, exist in sufficient quantity or grade to justify the necessary expenditures to extract and utilize such materials. r. Municipal Assessor every reference to Municipal Assessor shall also include the Component City Assessor. s. Real Property refers only to lands, buildings, and machineries intended by the owner of the land or building for an industry or works which may be carried on in a building or on a piece of land and which tend directly to meet the needs of the said industry or works and other improvements, and machineries intended by the owner to meet the needs of the said industry or works. t. Reassessment is the assigning of new assessed values to property particularly real estate, as the result of a general, partial, or individual reappraisal of the property. u. Remaining Economic Life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. v. Remaining Value is the value corresponding to the remaining useful life of the machinery. w. Replacement or Reproduction Cost is the cost that would be incurred on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar materials. x. Residential Land is land principally devoted to habitation. y. Special Levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government. HEITAD SECTION 9. Administration of Real Property Tax . The Province of Pampanga shall be primarily responsible for the proper, efficient and effective administration of the real property tax subject to the rules and regulations governing the classification, appraisal and assessment of real property issued by the Department of Finance. The provincial assessor shall exercise the authority to review and examine on continuing basis property, assessment and real property tax records to ensure the proper implementation of this Article and determine compliance with existing laws and regulations. B. APPRAISAL AND ASSESSMENT OF REAL PROPERTY SECTION 10. Appraisal of Real Property . All real property in this province whether taxable or exempt shall be appraised at the current and fair market value prevailing in the municipality where the property is situated. It shall be based on the rules and regulations promulgated by the Department of Finance for classification, appraisal, and assessment of real property. SECTION 11. Declaration of Real Property by the Owner or Administrator . It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements therein, within a municipality, or their duly authorized representative, to prepare, or cause to be prepared, and file with the provincial assessor or his duly authorized municipal assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the provincial assessor or his duly authorized municipal assessor to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the provincial assessor or his duly authorized municipal assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing on the calendar year 1992. For this purpose, the provincial/municipal assessor shall use the standard form known as Sworn Declaration of Property Values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said Department. SECTION 12. Duty of Person Acquiring Real Property or Making Improvement Thereon . The following are the duties of person or persons acquiring real property in this province or making improvement thereon: a. All persons, natural or juridical, or their duly authorized representatives, who acquire at anytime a parcel or parcels of land in this province shall file with the provincial assessor or his duly authorized municipal assessor, a sworn statement declaring the true value of subject property within sixty (60) days after the acquisition of such property as evidenced by a duly notarized final deed of conveyance executed between the contracting parties bearing proof of registration from the Registrar of Deeds of Pampanga. The sixty-day period shall commence on the date of execution of the deed of conveyance. In the case of improvements thereon, within sixty (60) days upon completion or occupancy of the improvements, whichever comes earlier. b. In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: 1. the date of the duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the contracting parties; 2. the date of completion or occupancy of the newly constructed building, house, or improvements whichever comes earlier; and 3. the date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building, house, or other real property, whichever comes earlier. c. In the case of machinery, the sixty-day (60) period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the provincial assessor or his duly authorized municipal assessor, for this purpose, said assessor may secure certification of the building official or engineer or other appropriate official stationed in the province or municipality concerned. SECTION 13. Declaration of Property by the Provincial Assessor . When any person, natural or juridical, by whom a real property is required to be declared under Section 11 of this Code refuses or fails for any reason to make such declaration within the time prescribed, the provincial assessor or his duly authorized municipal assessor shall himself declare the property in the name of the defaulting owner, if known, or against an unknown owner, as the case may be, and shall assess the property for taxation in accordance with the provisions of this Article. Declaration of real property by the provincial/municipal assessor shall be subject to the following rules: 1) the provincial assessor or his duly authorized municipal assessor shall declare all real property previously undeclared for taxation purposes. 2) in the case of real property discovered whose owner or owners are unknown, the provincial assessor or his duly authorized municipal assessor shall declare the same in the name of the "Unknown Owner" until such time that person, natural or juridical, comes forth and files the sworn declaration of property values required herein. 3) no oath shall be required of any declaration made by the provincial/municipal assessor. SECTION 14. Listing of Real Property in the Assessment Rolls . (a) There shall be prepared and maintained by the provincial assessor or his duly authorized municipal assessor an assessment roll wherein shall be listed all real properties, whether taxable or exempt, located within the territorial jurisdiction of this province. Real property shall be listed, valued, and assessed in the name of the owner or administrator, or anyone having legal interest in the property. (b) The undivided real property of a deceased person may be listed, valued, and assessed in the name of the estate or of the heirs and devisees without designating them individually; and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, That such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed in this Article and the payment or real property tax with respect to the undivided property. (c) The real property of a corporation, partnership or association shall be listed, valued, and assessed in the same manner as that of an individual. (d) Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration of otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease. SECTION 15. Proof of Exemption of Real Property from Taxation . Every person by or for whom real property is declared, who shall claim tax exemption for such property under Section 42 hereof shall file with the provincial assessor or his duly authorized municipal assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and other similar documents. If the required evidence is not submitted within the prescribed period, the property shall be listed as taxable in assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the taxable assessment roll and transferred to the roll of exempt properties. SECTION 16. Real Property Identification System . All declarations of real property made under the provision of this Article shall be kept and filed under a uniform classification system to be established by the provincial assessor or his duly authorized municipal assessor. SECTION 17. Utilization, Implementation and Installation of the Real Property Tax Administration System . All municipalities in the province shall use, implement and install the Real Property Tax Administration System ("RPTAS") for real property tax collection and application. For this purpose, all municipal assessors and treasurers shall on continuing basis provide the provincial assessor and treasurer all real property tax assessment records, tax collection/payment records including arrearages and delinquencies, and shall after proper coordination make them readily accessible for any necessary information the system may require. In case of conflict between the RPTAS and the computerized systems of the municipalities, the former shall prevail unless otherwise reversed by the court of competent jurisdiction. SECTION 18. Notification of Transfer of Real Property Ownership . (a) Any person, natural or juridical, who transfers real property ownership to another shall accordingly notify the provincial assessor or his duly authorized municipal assessor within sixty (60) days from the date of such transfer. (b) The notice of transfer shall include the mode of conveyance, description of the property alienated, the name and address of the transferee, attaching therewith certified true copies of the following documents: photocopy of the payment of capital gains tax from the BIR, photocopy of the Certificate Authorizing Registration (CAR), certificate of payment of transfer tax, tax clearance, and a duly certified true copy of the Transfer Certificate of Title of the land and all improvements thereon, if any. (c) In addition to the notice of transfer, the previous property owner shall likewise surrender to the provincial assessor or his duly authorized municipal assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records of this province. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the provincial assessor or his duly authorized municipal assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of this Code. ATICcS SECTION 19. Duty of Registrar of Deeds to Apprise the Provincial Assessor of Real Property Listed in the Registry . (a) On or before the thirtieth (30th) of June of every year, the Registrar of Deeds shall prepare and submit to the provincial assessor the abstract of his Registry of Property which includes a brief but sufficient description of the real property entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation involving real properties in this province. (b) Before any document of transfer, alienation or encumbrance of real property may be registered, the Registrar of Deeds shall require the presentation of a tax clearance certificate issued by the provincial treasurer or the municipal treasurer of the municipality where the property is located to the effect that all current year and past years basic and additional special education fund, real property taxes and the tax on transfer of real property ownership, due on the subject property, have been paid in full including interests or penalties due thereon. Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document. In the absence of such tax clearance certificate, the registration is null and void. (c) The Registrar of Deeds and notaries public shall furnish the provincial assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property in this province registered by, or acknowledged before them, within 30 days from the date of registration or acknowledgement. SECTION 20. Duty of Official Issuing Building Permit or Certificate of Registration of Machinery to Transmit Copy to Provincial Assessor . Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair or renovation of a building, or permanent improvement on land or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days from the date of its issuance to the provincial assessor. Where it is found to be more convenient or efficient, said official may, in lieu of individual copies of the said permits or certificates, furnish the provincial assessor with monthly summaries of issued permits or certificates within the first ten (10) days of the succeeding month. Any official referred to above, shall likewise furnish the provincial assessor with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term "machinery" as officially defined under Section 8 of this Code. SECTION 21. Duty of Geodetic Engineers to Furnish Copy of Plans to Provincial Assessor . It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the provincial assessor a white or blue print copy of each of all approved original or subdivision plans or maps of surveys executed by them in this province within thirty (30) days from receipt of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board as the case may be. SECTION 22. Preparation of Schedule of Fair Market Values . Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be prepared a schedule of fair market values by the provincial assessor and his duly authorized municipal assessor for the different classes of real property situated in this province for enactment of separate ordinance by the Sangguniang Panlalawigan. The schedule of fair market values shall be published in three (3) consecutive weeks in any newspaper of general circulation or in the official website of the Provincial Government for thirty (30) days in this province or in the absence thereof, shall be posted in the provincial capitol and in two other conspicuous places therein. In the preparation of schedules of fair market values, the provincial assessor and his duly authorized municipal assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 23. Authority of the Provincial Assessor to Take Evidence . For the purpose of obtaining information on which to base the market value of any real property, the provincial assessor or his duly authorized municipal assessor may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature and value. SECTION 24. Amendment of Schedule of Fair Market Value . The provincial assessor may recommend to the Sangguniang Panlalawigan amendments to correct errors in valuation in the schedule of fair market values. The Sangguniang Panlalawigan shall, by ordinance, act upon the recommendation within ninety (90) days from receipt thereof. SECTION 25. Classes of Real Property for Assessment Purposes . For purposes of assessment, real property shall be classified as residential, agricultural, commercial, industrial, mineral, timberland or special. SECTION 26. Special Classes of Real Property . All lands, buildings and other improvements thereon actually directly, and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government owned and controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 27. Actual Use of Real Property as Basis for Assessment . Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 28. Assessment Levels . The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be at the rates not exceeding the following, except for the machineries of local water districts, government owned and controlled corporations which are exempt under Sec. 234 (c) of R.A. No. 7160: ETHIDa a) On Land Class Assessment Level Residential 20% Agricultural 40% Commercial 50% Industrial 50% Mineral 50% Timberland 20% b) On Buildings and Other Structure (1) Residential Fair Market Value Over Not Over Assessment Level P175,000.00 0% P175,000.00 300,000.00 10% 300,000.00 500,000.00 20% 500,000.00 750,000.00 25% 750,000.00 1,000,000.00 30% 1,000,000.00 2,000,000.00 35% 2,000,000.00 5,000,000.00 40% 5,000,000.00 10,000,000.00 50% 10,000,000.00 60% (2) Agricultural Fair Market Value Over Not Over Assessment Level 300,000.00 25% 300,000.00 500,000.00 30% 500,000.00 750,000.00 35% 750,000.00 1,000,000.00 40% 1,000,000.00 2,000,000.00 45% 2,000,000.00 50% (3) Commercial/Industrial Fair Market Value Over Not Over Assessment Level 300,000.00 30% P300,000.00 500,000.00 35% 500,000.00 750,000.00 40% 750,000.00 1,000,000.00 50% 1,000,000.00 2,000,000.00 60% 2,000,000.00 5,000,000.00 70% 5,000,000.00 10,000,000.00 75% 10,000,000.00 80% (4) Timberland Fair Market Value Over Not Over Assessment Level 300,000.00 45% 300,000.00 500,000.00 50% 500,000.00 750,000.00 55% 750,000.00 1,000,000.00 60% 1,000,000.00 2,000,000.00 65% 2,000,000.00 70% c) On Machineries Class Assessment Level Agricultural 40% Residential 50% Commercial 80% Industrial 80% d) On Special Classes: The assessment levels for all land, building, machineries and other improvements 1. Actual Use Assessment Level Cultural 15% Scientific 15% Hospital 15% Local Water Districts 10% Government-owned or controlled Corporations engaged in the supply and distribution of water and/or generation and transmission of electric power 10% a) Real property used for recreational purposes owned by sports or athletic clubs or such other recreational organization and are not operated primarily for profit shall be assessed at fifteen percent (15%) of their market value. b) Real property actually used for recreational purposes but which are operated primarily for profit or as commercial or business ventures, such as movie houses, bowling house, pool and billiard halls, swimming pools rented to customers and similar others generally open to the public upon payment of entrance, admission and/or other fees and charges shall be classified as commercial and shall be assessed at thirty percent (30%) of their market values. c) Assessment levels in paragraph (a) hereof shall be applied during the general revision of real property assessments to be undertaken every three (3) years. d) Pending the enactment of an ordinance adopting a schedule of fair market values and effectivity of the revised new assessment levels, the prevailing schedules of the market values and the levels currently used by the provincial/municipal assessor shall continue to be applied. SECTION 29. General Revisions of Assessment and Property Classification . (a) The provincial assessor and his duly authorized municipal assessor shall undertake a general revision of real property assessment every three (3) years pursuant to R.A. No. 7160. TIADCc (b) For this purpose, the provincial assessor and his duly authorized municipal assessor shall prepare the schedule of fair market values for the different kinds and classes of real property located in this province within one (1) year from the effectivity of this Code, in accordance with the rules and regulations issued by the Department of Finance. (c) The general revision of assessments and property classification shall commence upon the enactment of an ordinance by the Sangguniang Panlalawigan adopting the schedule of fair market values. Thereafter, the provincial assessor and his duly authorized municipal assessor shall undertake the general revision of real property assessment and property classification once every three (3) years. SECTION 30. Valuation of Real Property . In cases where: (a) real property is declared and listed for taxation purposes for the first time; (b) there is an ongoing general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the provincial assessor or his duly authorized municipal assessor shall, in accordance with the provision of this Chapter, make a classification, appraisal and assessment of real property listed and described in the declaration irrespective of any previous assessment or taxpayer's valuation thereon: Provided, however, That the assessment of real property shall not be increased oftener than once every three (3) years except in case of new improvement substantially increasing the value of said property or of any change in its actual use. SECTION 31. Date of Effectivity of Assessment or Reassessment . All assessment or reassessment made after the first (1st) day of January of any year shall take effect on the first day of January of the succeeding year. Provided, however, that the reassessment of real property due to its partial or total destruction, or to a major chan e in its actual use, or to any great and sudden inflation or deflation or real property values, or to gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 32. Assessment of Property Subject to Back Taxes . Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however, That such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of receipt of the assessment until such taxes are fully paid. SECTION 33. Notification of New or Revised Assessment . When real property is assessed for the first time or when an existing assessment is increased or decreased, the provincial assessor or his duly authorized municipal assessor shall, within thirty (30) days give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served. SECTION 34. Appraisal and Assessment of Machinery . a) The fair market value of brand-new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling, and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rate as fixed by the Central Bank. SECTION 35. Depreciation Allowance for Machinery . For purposes of assessment, a depreciation allowance shall be made for machinery at a rate not exceeding five percent (5%) of its original cost or its replacement or reproduction cost, as the case may be, for each year of use: Provided however, That the remaining value for all kinds of machinery shall be fixed at not less than twenty percent (20%) of such original, replacement, or reproduction cost for so long as the machinery is useful and operation. C. ASSESSMENT APPEALS SECTION 36. Provincial Board of Assessment Appeals . Any owner or person having legal interest in the property who is not satisfied with the action of the provincial assessor or municipal assessor in the assessment of his property may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Board of Assessment Appeals of the province by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declarations and such affidavits or documents submitted in support of the appeal. SECTION 37. Organization, Powers, Duties and Functions of the Provincial Board of Assessment Appeals . (a) The Provincial Board of Assessment Appeals shall be composed of the Registrar of Deeds as Chairman, the provincial prosecutor and provincial engineer as Members who shall serve as such in an ex-officio capacity without additional compensation. cSEDTC (b) The chairman of the board shall have the power to designate any employee of the Province to serve as secretary to the said board also without additional compensation. (c) The chairman and members of the board of assessment appeals of the province shall assume their respective position without need of further appointment or special designation immediately upon the effectivity of this Code. They shall take an oath or affirmation of office in the prescribed form shown hereunder: "I, ______________________, after having been appointed to the position of ____________________, in the Province of Pampanga, and now assuming my position as __________ of the Board of Assessment Appeals of the province, hereby solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines; and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines; and that I will well and truly hear and determine all matters and issues between taxpayers and the provincial or municipal assessor submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. So help me God. _______________ Signature Subscribed and sworn to before me on this _____ day of _____ 2011 ___ at_____________ Pampanga, Philippines. _____________________ Signature of Officer Administering Oath (d) If the position of the provincial engineer is vacant, the district engineer shall serve as member of the Board. In the absence of the Registrar of Deeds, or the provincial prosecutor, or the provincial engineer, or the district engineer, the persons performing their duties, whether in an acting capacity or as a duly designated officer-in-charge, shall automatically become the chairman or member, respectively, of the said Board, as the case may be. SECTION 38. Meetings and Expenses of the Provincial Board of Assessment Appeals . (a) The Board of Assessment Appeals of the province shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal. (b) All expenses of the Board shall be charged against the general fund of the province. The Sangguniang Panlalawigan shall appropriate the necessary funds to enable the Board to operate effectively. SECTION 39. Action by the Provincial Board of Assessment Appeals . (a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board, after hearing shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept adequate to support the conclusion. (b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspection, take depositions, issue subpoena and subpoena duces tecum . The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. AIDSTE (c) The secretary of the Board shall furnish the owner of the property or the person having legal interest therein and in the provincial assessor with a copy of the decision of the Board. In case the provincial assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the provincial assessor who is not satisfied with the decision of the Board, may, within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals as herein provided. The decision of the Central Board shall be final and executory. SECTION 40. Effect of Appeal on the Payment of Real Property Tax . Appeals on assessments of real property made under the provisions of this Article shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the provincial assessor or his duly authorized municipal assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. D. IMPOSITION OF REAL PROPERTY TAX SECTION 41. Power to Levy Real Property Tax . There is hereby levied an annual "ad valorem" tax of one percent (1%) on the assessed value of all real property, such as land, building, machinery and other improvements affixed or attached to real property located in this province, except as hereinafter exempted. SECTION 42. Exemptions from Real Property Tax . The following real properties are exempted from the payment of the basic real property tax: a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted, for consideration or otherwise, to a taxable person; b) Charitable institutions, churches, parsonages, or convents appurtenant thereto including mosque, non-profit or religious cemeteries and all lands, buildings and improvements which are actually, directly and exclusively used for religious, charitable or educational purposes; c) All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distributions of water and/or generation and transmission of electric power; d) All real property owned by the registered cooperatives as provided for under R.A. No. 6938; and, e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein, any exemption from payment of real property tax previously granted to, or previously enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code. E. SPECIAL LEVIES ON REAL PROPERTY SECTION 43. Additional Levy on Real Property for SEF . There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SECTION 44. Additional Ad Valorem on Idle Lands . There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 45. Idle Lands Coverage . For the purposes of real property taxation, "idle lands" shall include: (a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation, dairying, inland fishery, and other agricultural uses, one-half (1/2) of which remain uncultivated or unimproved by the owner of the property or person having legal interest therein. Agricultural lands planted to permanent or perennial crops with at least fifty (50) trees to a hectare shall not be considered idle lands. Land actually used for grazing purposes shall likewise not be considered idle lands. (b) Land, other than agricultural, located in a municipality, more than one thousand (1,000) square meters in area one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Section shall likewise apply to residential lots in subdivisions duly approved by the proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, That individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SECTION 46. Idle Lands Exempt from Tax . The Province may exempt from the additional levy being imposed in this Title on idle lands which by the reason of force majeure , civil disturbance, natural calamity or any cause or circumstance the owner or person having legal interest therein is physically or legally prevented from improving, utilizing, or cultivating the same. SECTION 47. Listing of Idle Lands by the Provincial Assessor . The provincial assessor or his duly authorized municipal assessor shall make and keep an updated record of all idle lands located within their area of jurisdiction. For the purposes of collection, the provincial assessor or his duly authorized municipal assessor shall furnish a copy thereof to the provincial treasurer or municipal treasurer of the municipality where the property is located who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of said additional tax. SECTION 48. Special Levy by Local Government Units . The province may impose a special levy on land comprised within its territorial jurisdiction specially benefited by public works projects or improvements funded by the local government unit concerned: Provided, however, That the special levy shall not exceed sixty percent (60%) of the actual cost of such projects and improvements, including the costs of acquiring land and such other real property in connection therewith: Provided, further, That the special levy shall not apply to lands exempt from basic real property tax and the remainder of the land portions of which have been donated to the local government unit concerned for the construction of such projects or improvements. SECTION 49. Ordinance Imposing a Special Levy . A tax ordinance imposing a special levy shall describe with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlalawigan shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the proposed work. SECTION 50. Publication of Proposed Ordinance Imposing a Special Levy . Before the enactment of an ordinance imposing a special levy, the Sangguniang Panlalawigan shall conduct a public hearing thereon and notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the date and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. SECTION 51. Fixing the Amount of Special Levy . The special levy authorized herein shall be apportioned, computed, and assessed according to the assessed valuation of the lands affected as shown by the books of the provincial assessor, or its current assessed value as fixed by the said assessor if the property does not appear on record on his books. Upon the effectivity of the ordinance imposing the special levy, the provincial assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. SECTION 52. Taxpayer's Remedies Against Special Levy . Any owner of real property affected by a special levy or any person having legal interest therein may upon receipt of the written notice of assessment of the special levy avail of the remedies provided for in this Code. SECTION 53. Accrual of Special Levy . The special levy shall accrue on the first date of the quarter next following the effectivity of the ordinance imposing such levy. F. COLLECTION OF REAL PROPERTY TAX SECTION 54. Date of Accrual of Tax . The real property tax for any year shall accrue on the first (1st) day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SECTION 55. Collection of Real Property Tax . The collection of real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the provincial treasurer or the municipal treasurer of the municipality where the property is located. SECTION 56. Remittance from Municipal Treasurer . The municipal treasurer shall retain the shares of the municipality and the barangay/s concerned and turn over the portions of their collections of the taxes and penalties mentioned in the preceding Section hereof to the provincial government monthly within ten (10) days of every succeeding month. No portion of the collection may be transferred or diverted to the general fund or any of other funds of the municipalities or used or expended for any purpose. Any person who fails or refuses to turn over collections of the taxes and penalties mentioned in this Article within the period fixed herein, or who delays, obstructs, or prevents the same; or who orders, causes, or effects the transfer or diversion of the collections thereof or any portion thereof, shall be punished with a fine not exceeding ten thousand pesos or imprisonment not exceeding six years, or both, in the discretion of the court. If the offender is a government official or employee, he shall, in addition, be dismissed from the service with prejudice to reinstatement and with disqualification for election or appointment to any public office. SECTION 57. Provincial Assessor to Furnish Provincial/Municipal Treasurer with Assessment Rolls . The provincial assessor or his duly authorized municipal assessor shall prepare and submit to the provincial treasurer and to the municipal treasurer of the municipality where the property is located, on or before the thirty first (31st) day of December each year, an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the value of such properties. SECTION 58. Notice of Time for Collection of Tax . The provincial treasurer and the municipal treasurer shall, on or before the thirty-first (31st) of January of each year, in the case of the basic real property tax and the additional tax for Special Education Fund (SEF), or on any other date to be prescribed by the Sangguniang Panlalawigan in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the provincial capitol building and the municipal hall of the municipality where the property is located. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 59. Payment of Real Property Taxes in Installments . The owner of the real property tax or the person having legal interest therein may pay the basic real property tax and the additional tax for SEF due thereon without interest in four (4) equal installments, the first installment to be due and payable on or before the thirty-first (31st) of March; the second installment, on or before the thirtieth (30th) of June; the third installment, on or before the thirtieth (30th) of September; and the last installment on or before the thirty-first (31st) of December; except the special levy which shall be governed by an ordinance of the Sangguniang Panlalawigan. The date for the payment of any other tax imposed under this Article without interest shall be prescribed by the Sangguniang Panlalawigan. Payments of real property taxes shall first be applied to prior years' delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period. SECTION 60. Tax Discount for Advanced Payment . If the basic real property tax and the additional tax accruing to the SEF are paid on time or in advance in accordance with the prescribed schedule of payments as provided under Section 59, the taxpayer shall be granted a tax discount of ten percent (10%) for prompt payment or twenty percent (20%) discount for advanced payment. Provided, however, That the above discount shall only be granted to properties without any delinquency as of January 1st of the year that the discount is claimed. "Prompt payment" of taxes and fees refer to those collected after they have accrued but made on or before the end of the first quarter of the year concerned; whereas "Advanced payment" of taxes and fees refer to those collected before the accrual of the tax, that is, prior to the year under consideration. SECTION 61. Payment under Protest . (a) No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from the payment of the tax to the provincial treasurer who shall decide the protest within sixty (60) days from receipt thereof. (b) The tax or a portion thereof paid under protest shall be held in trust by the provincial treasurer. (c) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. (d) In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in first paragraph hereof, the taxpayer may avail of the remedies provided in this Article. SECTION 62. Repayment of Excessive Collections . When an assessment of basic real property tax, or any other tax levied in this Article, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the provincial treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The provincial treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may avail of the remedies as provided in this Article. SECTION 63. Notice of Delinquency in the Payment of Real Property Tax . a) When the real property tax or any other tax imposed in this Article becomes delinquent, the provincial treasurer or the municipal treasurer of the municipality where the property is located shall immediately cause a notice of the delinquency to be posted at the main entrance of the provincial capitol building or municipal hall and in publicly accessible and conspicuous place in each barangay of the municipality where the property is located. The notice of delinquency shall also be published once a week for two (2) consecutive weeks, in a newspaper of general circulation in the province or municipality concerned. b) The notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with the next following Section, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of this Article, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. acEHCD SECTION 64. Interests on Unpaid Real Property Tax . Failure to pay the basic real property tax or any other tax levied in this Article upon the expiration of the periods prescribed under Section 59 or when due, as the case may be, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid: Provided, however, That in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 65. Remedies for the Collection of Real Property Tax . For the collection of the basic real property tax and any other tax levied under this Article, the province may avail of the remedies by administrative or judicial action. The administrative remedies which are summary in nature are: (a) levy on real property, and (b) sale of real property at public auction. The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional, that is, any or all of the remedies or combination thereof may be resorted to and the use or non-use of any remedy shall not be a bar against the institution of the others. Formal demand for the payment of the delinquent taxes and penalties due is not a pre-requisite to such remedies. The notice of delinquency required herein shall be sufficient for the purpose. SECTION 66. Local Government Lien . The basic real property tax and any other tax levied under this Article constitute a lien on the real property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 67. Levy on Real Property . After the expiration of the time required to pay the basic real property tax or any other tax levied under this Article, real property subject to such tax may be levied upon through the issuance of a warrant or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. Levy on real property shall be made in the manner herein set forth: a) The provincial treasurer when issuing a warrant of levy shall prepare the duly authenticated certificate showing the name of the delinquent property owner or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the province. b) The warrant shall be mailed to or served upon the delinquent real property owner or person having legal interest therein, or in case he is out of the country or cannot be located, to the occupant or administrator of the subject property. c) At the same time, written notice of levy with the attached warrant shall be mailed to or served upon the provincial assessor and the Registrar of Deeds of the province where the property is located. d) The provincial assessor and Registrar of Deeds shall annotate the levy on the tax declaration and the certificate of title, respectively. e) The provincial treasurer shall submit a written report on the levy to the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the property owner or person having legal interest in the property. SECTION 68. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the provincial treasurer or his duly authorized deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. SECTION 69. Advertisement and Sale . Within thirty (30) days after service of the warrant of levy, the provincial treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the provincial capitol building, and in a conspicuous and publicly accessible place in the barangay where the real property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the province, city or municipality where the property is located. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of owner of the real property or person having legal interest therein, and description of the property to be sold. At anytime before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale, The sale shall be held at the main entrance of the provincial capitol building, or on the property to be sold, or at any other place as specified in the notice of sale. Within thirty (30) days after the sale, the provincial treasurer or his duly authorized deputy shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. The provincial treasurer shall likewise prepare and deliver to the purchaser, a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, interest due thereon, the expenses of the sale and a brief description of the proceedings: Provided, however, That proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale be remitted to the owner of the real property or the person having legal interest therein. The provincial treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection through the remedies provided for in this Article including the expenses of advertisement and sale. SECTION 70. Redemption of Property Sold . Within one (1) year from the date of sale, the owner of the delinquent property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the provincial treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of sale to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the provincial treasurer or his duly authorized deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof. The provincial treasurer or his duly authorized deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of not more than two percent (2%) per month. Thereafter the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 71. Final Deed to Purchase . In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the provincial treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceeding upon which the validity of the sale rests. SECTION 72. Purchase of Property by the Provincial Government of Pampanga for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and costs of sale the provincial treasurer shall purchase the property in behalf of the province to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property of this province without necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or his representative may redeem the property by paying to the provincial treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the province. SECTION 73. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, by duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale shall accrue to the general fund of the province. SECTION 74. Further Distraint or Levy . Levy may be repeated if necessary until full amount due, including all expenses, is collected. SECTION 75. Collection of Real Property Tax through the Courts . The province may enforce the collection of the basic real property tax or any other tax levied under this Article by civil action in any court of competent jurisdiction. The civil action shall be filed by the provincial treasurer within the period prescribed in Section 79 of this Code. The delinquent basic real property tax or any other tax levied under this Article shall constitute a lawful indebtedness of the taxpayer to the Provincial Government of Pampanga. Collection of such indebtedness can be enforced through civil action in any court of competent jurisdiction, as follows: a) The provincial treasurer shall furnish the provincial attorney a certified statement of delinquency who, within fifteen (15) days after the receipt, shall file the civil action in the name of the province in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interest and costs. b) In both cases, that is, where the claim is either cognizable by an inferior court or by the regional trial court, the provincial treasurer shall furnish the provincial attorney the exact address of the defendant where he may be served with summons. SECTION 76. Action Assailing Validity of Tax Sale . No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SECTION 77. Payment of Delinquent Taxes on Property Subject of Controversy . In any action involving the ownership or possession of, or succession to, real property, the court may, motu propio or upon representation of the provincial treasurer or his duly authorized deputy, award such ownership, possession, or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SECTION 78. Treasurer to Certify Delinquencies Remaining Uncollected . The provincial treasurer or the municipal treasurer of the municipality where the property is located shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year in his jurisdiction, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit said documents to the Sangguniang Panlalawigan on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 79. Periods within Which to Collect Real Property Taxes . The basic real property tax and any other tax levied under this Article shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection thereof within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: 1. The provincial treasurer is legally prevented from collecting the tax; 2. The owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period within which to collect; and 3. The owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. G. DISPOSITION OF PROCEEDS SECTION 80. Distribution of Proceeds . The proceeds of the basic real property tax, including the interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest collected by the provincial treasurer shall be distributed as follows: a) Province Thirty Five percent (35%) shall accrue to the general fund of this province; b) Municipality Forty percent (40%) shall accrue to the general fund of the municipality where the property is located; and c) Barangay Twenty-five percent (25%) shall accrue to the general fund of the barangay where the property is located. In the event that the deferment on the distribution of the fifty percent (50%) of the tax paid under protest is no longer feasible as it was already shared and remitted to the local government units concerned, the equivalent amount thereof shall be granted as a tax credit for the taxpayer should he/she secure a favorable decision in the protest case. The share of each barangay shall be released directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter, without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit (COA) for this purpose. SECTION 81. Application of Proceeds of the Additional One Percent (1%) Special Education Fund Tax . (a) The proceeds from the additional one percent (1%) real property tax accruing to Special Education Fund shall be automatically released to the local school boards. (b) The proceeds shall be divided equally between the provincial and municipal school boards. (c) The proceeds shall be allocated as determined and approved by the local school board concerned only for the following purposes: 1. operation and maintenance of public schools; 2. construction and repair of school buildings, facilities and equipment; 3. educational research; 4. purchase of books and periodicals; and 5. sports development. SECTION 82. Proceeds of the Tax on Idle Lands . The collection of additional real property tax on idle lands shall accrue to the general fund of the province. The proceeds of the tax shall be treated in the income account as revenue from taxation. SECTION 83. Proceeds of the Special Levy . The proceeds of the special levy on lands benefited by public works, projects and other improvements financed by the province shall accrue to the general fund of the province. Accordingly, all income derived from this special levy shall be treated in the income account as revenue from taxation. H. SPECIAL PROVISIONS SECTION 84. General Assessment Revision; Expenses Incident Thereto . The Sangguniang Panlalawigan shall provide the necessary appropriations to defray the expenses incident to the general revision of real property assessment. All expenses incident to a general revision of real property assessments shall, by ordinance of the Sangguniang Panlalawigan, be apportioned between the province and the municipality on the basis of the taxable area of the municipality where the property is located. The barangays may be required by the Sangguniang Panlalawigan to share in the expenses to be incurred for the conduct of a general revision of real property assessments. HSAcaE SECTION 85. Condonation or Reduction of Real Property Tax and Interests . In case of a general failure of crops or substantial decrease in the price of agricultural or agri-based products, or calamity in the province, the Sangguniang Panlalawigan, by ordinance passed prior to the first (1st) day of January of any year and upon the recommendation of the Provincial Disaster Risk Reduction and Management Council formerly Provincial Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the municipality affected by the calamity. SECTION 86. Duty of Registrar of Deeds and Notaries Public to Assist the Provincial Assessor . It shall be the duty of the Registrar of Deeds and notaries public to furnish the provincial assessor with copies of all contracts selling, transferring or otherwise conveying, leasing or mortgaging real property received by, or acknowledged before them. SECTION 87. Duty of Insurance Companies to Furnish Information to Provincial Assessor . Insurance companies are hereby required to furnish the provincial assessor copies of any contract or policy insurance on buildings, structures, and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 88. Fees in Court Actions . All courts actions, criminal or civil, instituted at the instance of the provincial treasurer or provincial assessor under the provisions of this Article shall be exempt from the payment of court and sheriff's fees. SECTION 89. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property . All certificates, documents and papers covering the sale of delinquent property to the province, if registered in the Registry of Property, shall be exempt from the documentary stamp tax and registration fees. SECTION 90. Sale and Forfeiture before Effectivity of This Revenue Code . Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of this Code shall be governed by the provisions of applicable laws then in force. I. PENAL PROVISIONS SECTION 91. Omission of Property from Assessment or Tax Rolls by Officers and Other Acts . Any officer charged with the duty of assessing a real property who willfully fails to assess, or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or by imprisonment of not less one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this Code to perform acts relating to the administration of the real property tax or to assist the assessor or treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or by imprisonment of not less than one (1) month nor more than six (6) months, or both such fine and imprisonment, at the discretion of the court. SECTION 92. Government Agents Delaying Assessment of Real Property and Assessment Appeals . Any government official who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by a fine of not less than Five Hundred Pesos (Php500.00) nor more than Five Thousand Pesos (Php5,000.00) or by imprisonment of not less than (1) month nor more than six (1) months, or both such fine and imprisonment, at the discretion of the court. SECTION 93. Failure to Dispose of Delinquent Real Property at Public Auction . The provincial treasurer and the municipal treasurer concerned who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Code and any other local government official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to a fine of not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or both such fine and imprisonment, at the discretion of the court. ARTICLE II Tax on the Transfer of Real Property Ownership SECTION 94. Imposition of Tax . There is hereby imposed a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of not more than "fifty percent of one percent" (50% of 1%) of the total consideration involved in the acquisition of the property or its fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the fair market value of land, the prevailing schedule of fair market value enacted by the Sangguniang Panlalawigan shall be followed. AScHCD SECTION 95. Exemption . The sale, transfer, or other disposition of real property pursuant to Republic Act No. 6657 shall be exempt from this tax. The National Housing Authority (NHA) shall be exempt from the payment of transfer tax pursuant to Republic Act No. 7279. SECTION 96. Time of Payment . It shall be the duty of the seller, donor, transferor, executor, or administrator to pay to the provincial treasurer or to his duly authorized representative the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the property owner's death. SECTION 97. Administrative Provisions . a) The Registrar of Deeds of the province shall require the presentation of evidence of payment of this tax before registering any document, instrument or deed transferring real property ownership. The provincial assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. b) Notaries public shall furnish the provincial treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of his notarization. c) For purposes of computation of transfer tax, the presentation of documents such as deed of sale, donation, barter, and any other mode of transferring ownership of property, title/s, tax declaration/s and official receipts or payment of real property tax for the current year and current and delinquent taxes if any, must be presented including photocopies thereof. All real property tax delinquencies must be settled first before a Transfer Tax Certificate duly signed by the provincial treasurer, or his authorized representative, can be issued. d) All Transfer Tax Certificate must be serially numbered, recorded in the Tax Register and filed properly for future reference. e) In no case shall partial transfer of property be allowed unless the taxes due on the whole property including delinquencies if any, has been fully paid. ARTICLE III Professional Tax SECTION 98. Imposition of Tax . There is hereby levied an annual professional tax of Three Hundred Thirty Pesos (Php330.00) on each person engaged in the exercise or practice of his/her profession requiring government examination. SECTION 99. Exemptions . Professionals exclusively employed in the government are exempted from the payment of the professional tax herein imposed. SECTION 100. Time of Payment . The professional tax shall be payable annually, on or before the thirty-first (31st) day of January, before any profession can be lawfully pursued. Any person who begins to practice his profession after the month of January must still pay the full tax imposed herein before he engages or continues to engage in the practice of his profession. SECTION 101. Place of Payment . The professional tax imposed herein shall be paid to the provincial treasurer of this province or his duly authorized representative, if: a) The professional pursues or practices his profession in this province; or b) The professional practices his profession in several places but maintains his principal office in this province. SECTION 102. Administrative Provisions . (a) Persons who have paid their professional tax in other provinces or cities shall be entitled to practice their profession in this province without need of subjecting them to any other tax or fee for the practice thereof. Likewise, those who have paid their professional tax in this province shall also enjoy the same privilege in other provinces or cities. (b) Any individual, association, organization, partnership, or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter and shall submit a list of professionals under his/their employ to the provincial treasurer including the following information on or before the thirty first (31st) day of March of every year: name of the professional, profession/s, amount of tax paid, date and number of official receipt, year covered, and place of payment. c) A line of profession does not become exempt by being conducted with some other profession for which the tax has been paid. d) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him, the amount of tax paid, and the date and place of issue. e) For the purpose of collecting the tax, the provincial treasurer or his duly authorized representative shall require from such professionals their current annual registration card issued by the Professional Regulation Commission or competent authority before accepting payment of their professional tax for the current year. ARTICLE IV Taxes and Fees on the Business of Printing and Publication SECTION 103. Imposition of Tax . There is hereby imposed a tax on the business of any person engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature at the rate of "fifty percent of one percent" (50% of 1%) of the gross annual receipts for the preceding calendar year. SECTION 104. Newly Started Business of Printing and Publications . The tax on newly-started business of printing and publication shall be "one-twentieth of one percent" (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided in Section 103 hereof. SECTION 105. Exemption . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (DepEd) as school texts or references shall be exempt from the tax herein imposed. SECTION 106. Imposition of Annual Permit Fee . There is hereby imposed an annual permit fee in the amount of One Thousand Pesos (Php1,000.00) to every person, natural or juridical, engaged in the business of printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature in this province. SECTION 107. Time and Manner of Payment . The tax and fee imposed in the preceding Sections shall be paid to the provincial treasurer upon approval of the permit application and/or before the business starts or continues to operate, whichever comes first. No such business or trade undertaking can be lawfully begun or pursued in this province without the corresponding permit. In case of renewal thereof, the annual tax and permit fee shall be paid on or before the twentieth (20th) day of January of the ensuing calendar year. SECTION 108. Administrative Provision . No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the Governor that all safety regulations in connection with the installation of the printing machines have been complied with. ARTICLE V Franchise Taxes and Fees SECTION 109. Imposition of Tax . There is hereby imposed a tax on businesses enjoying a franchise at a rate of "fifty percent of one percent" (50% of 1%) of the gross annual receipts for the preceding calendar year based on the incoming receipt, or realized, within the jurisdiction of the province. SECTION 110. Newly-Started Business Enjoying a Franchise . The tax on newly-started business enjoying a franchise shall be one-twentieth of one percent (1/20 of 1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided in Section 109 hereof. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: 1) In the locality where the principal office of the business is located, the paid-up capital stated in the articles of incorporation in the case of corporation, or in any similar document, in case of other types of business organizations or enterprises, shall be considered as the capital investment. 2) Where there is a branch or sales office which commences business operations during the same year as the principal office but which is located in another province or in a city outside the province, the paid-up capital referred to above shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the province or where it is located. 3) Where the newly-started business is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SECTION 111. Exclusion . The term "business enjoying a franchise" shall not include holders of certificates of public convenience granted by the Land Transportation Franchising and Regulatory Board (LTFRB) for the operation of public utility vehicles for reason that such certificates are not considered as franchise. SECTION 112. Imposition of Annual Permit Fee . There is hereby imposed an annual permit fee in the amount of One Thousand Pesos (Php1,000.00) on businesses within the territorial jurisdiction of the province of Pampanga enjoying a franchise. SECTION 113. Time of Payment . The tax and fee imposed in this Article shall be due and payable on or before the twentieth (20th) day of January of the ensuing year. In the case of newly started business, the owner or operator of the same shall pay the corresponding tax prescribed in Section 110 and permit fee provided for in Section 112 hereof before the business starts or continues to operate. ARTICLE VI Amusement Taxes and Fees SECTION 114. Imposition of Amusement Tax . There is hereby levied an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, resorts, cockpit arenas, and other places of amusement at a rate of ten percent (10%) of the gross receipts from the admission fees. SECTION 115. Manner of Computation of Tax . In the case of the theaters or cinemas, the tax shall first be deducted and withheld by the proprietors, lessees, or operators and paid to the provincial treasurer or his authorized representative before the gross receipts are divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. In the case of the itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full performance of the day, if the same takes place within office hours, or the day next following the business day. SECTION 116. Exemption . The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentation, except pop, rock or other similar concerts, are exempted from the payment of the amusement tax imposed herein, subject however to the guidelines issued by the Department of Finance. SECTION 117. Time and Manner of Payment . (a) The amusement tax herein imposed shall be due and payable to the provincial treasurer or his authorized representative within fifteen (15) days of the succeeding month. (b) A monthly amusement tax return indicating the gross receipts for the month duly certified by the proprietor, owner, operator, or lessee under oath shall be submitted to the provincial treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax. (c) The provincial treasurer shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before receiving the tax payment. SECTION 118. Distribution of Proceeds . The proceeds from the amusement tax shall be shared equally by the province and the municipality where such amusement places are located. SECTION 119. Imposition of Annual Permit Fee . There is hereby imposed an annual permit fee in the amount of One Thousand One Hundred (Php1,100.00) Pesos to be collected from proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, resorts, cockpit arenas, and other places of amusement. SECTION 120. Time and Manner of Payment . The permit fee imposed in the preceding Section shall be paid to the provincial treasurer upon approval of the permit application. No such business or trade undertaking can be lawfully begun or pursued in this province without the corresponding permit. In case of renewal thereof, the permit fee shall be paid on or before the twentieth (20th) day of January of the ensuing year. SECTION 121. Surcharges, Interests, and Penalties for Failure to File Return or Filing of Fraudulent Return . Failure to file a return or filing a fraudulent return shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original amount of fee and/or tax due, such surcharge to be paid at the same time and in the same manner as the original fee and/or tax due, without prejudice to the imposition of other penalties prescribed in the Code. SECTION 122. Administrative Provisions . (a) Filing of Return . Upon payment of the tax due, the proprietor, lessee, or operator of the amusement place shall submit a return containing the abstract of the number of tickets sold and unsold; distributed or undistributed; the kind of tickets, quality and serial numbers with their corresponding admission prices; and the gross receipts from admission fees corresponding to the period under report. (b) Form of Tickets . The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide tickets, which shall be consecutively and serially numbered, indicating therein the name of the amusement place and the admission price. Design and color scheme shall be issued by the Provincial Treasurer's Office upon approval of the permit application. The serial number must be printed on both ends of the ticket such that when divided into two upon being presented for admission, the serial number shall appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked box or receptacle and the other half to be returned to the customer. The only key to the box or receptacle shall be deposited to the Office of the Provincial Treasurer and can only be opened in his presence or of his duly authorized representative. (c) Registration of Tickets . All admission tickets or booklets before being sold or issued to the public must first be registered with the Office of the Provincial Treasurer. Computer-generated cinema tickets shall likewise be registered with the Office of the Provincial Treasurer through the submission of the summary of list of the ticket series to be generated prior to its sale. Upon presentation of the admission tickets or booklets, or in the case of computer-generated cinema tickets, the summary list, the provincial treasurer shall stamp the same with the seal of his office. It shall be unlawful for any proprietor, lessee or operator of an amusement place to issue, or cause the issuance, to the customer or patrons of such establishment any unregistered tickets. (d) Verification of Tickets . The provincial treasurer shall, whenever necessary, post his duly authorized inspector at the gates of amusement places for the purpose of verifying whether the tickets sold or being sold are registered with the aforesaid office. (e) Regulatory measure . Operators of amusement places must secure the safety of their establishment and never tolerate the carrying of firearms, explosives and other deadly weapons, the use of their premises as gambling joints and puffing sessions for prohibited drugs and grass like marijuana, nor having their places as prostitution dens, etc. ARTICLE VII Taxes and Fees on Delivery Trucks and/or Vans SECTION 123. Imposition of Annual Fixed Tax . (a) There is hereby levied an annual fixed tax for every truck, van or any motor vehicle used by the manufacturers, producers, wholesalers, dealer or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, to sales outlets or customers, whether directly or indirectly, within the province in the amount of Five Hundred Fifty Pesos (P550.00). (b) An annual fixed tax shall also be imposed for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers, and retailers other than distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, in the delivery or distribution of their products to sales outlets or customers, whether directly or indirectly, within the province in the amount of Two Hundred Twenty Pesos (Php220.00). (c) An annual fixed tax at the rate stated hereunder shall likewise be collected for each truck used for the hauling and transporting of quarry materials within the territorial jurisdiction of Pampanga, to wit: a. 6-wheeler trucks Php300.00 b. 10-wheeler trucks Php550.00 c. 14-wheeler trucks Php750.00 d. 18-wheeler trucks Php1,000.00 e. 22-wheeler trucks Php1,250.00 Any truck with wheels in excess of one classification but less than the next classification shall be treated as within the latter truck classification and shall pay the annual fixed tax corresponding thereto. SECTION 124. Imposition of Annual Permit Fee . There is hereby imposed an annual permit fee at the rates provided hereunder to every person, natural or juridical, that shall conduct a business or trade activity in this province: Kinds of Business or Trade Undertaking Permit Fee (Php) 1. On owner or operator of delivery trucks or vans regardless of the number of trucks or vans (per application) 1,500.00 2. On owner or operator of motor vehicles used for hauling or transporting of quarry resources (per truck) 300.00 SECTION 125. Time and Manner of Payment . The annual fixed tax and annual permit fee imposed herein above shall be paid to the provincial treasurer upon the approval of the permit application. No such business or trade undertaking can be lawfully begun or pursued in this province without the corresponding permit. In case of renewal thereof, the permit fee and fixed tax shall be paid on or before the twentieth (20th) day of January of the ensuing year. SECTION 126. Administrative Provisions . (a) Any person who is engaged in any business utilizing motor vehicles such as trucks, vans, jeepneys, utility vehicles, and similar kinds in the delivery or distribution of whatever kind of products, goods, or merchandise in the province shall first secure a permit therefore from the Governor before engaging in such kind of undertaking. (b) The provincial treasurer or his duly authorized representative before accepting payment of the tax herein imposed shall require the presentation of the provincial permit, the mayor's permit, the official receipt and certificate of registration of the motor vehicle/s used or to be used in the said delivery business, and pictures thereof. (c) The official receipts for the payment of tax and provincial permit, or photocopies thereof, shall at all times be carried in the motor vehicle for which such tax and permit have been paid. (d) Manufacturers or producers having more than one (1) truck or van delivering or distributing their products within the jurisdiction of this province shall provide all trucks or vans with photocopy or similar copies of their respective permit and the provincial sticker shall be posted and displayed on the vehicle's right side portion of the windshield. (e) The provincial treasurer shall make available a sticker, which is specific to each kind of permittee, to be issued to haulers/truckers of quarry resources, heavy equipment used for loading quarry resources, and delivery trucks and vans and to be placed on the right side of the windshield of said vehicle or equipment. (f) On motor vehicles used for hauling and transporting of quarry resources: 1. A permit application must be submitted to the Environment and Natural Resources Office together with all documentary requirements stated in paragraph (b) above and such documents as may be deemed necessary; 2. A processing fee of Three Hundred Pesos (Php300.00) per truck shall be paid to the Provincial Treasurer's Office prior to the processing of the permit application; 3. The motor vehicle covered by the permit application should be presented for inspection and determination of its compliance with existing regulations on authorized volume capacity. 4. Upon approval, the provincial sticker must at all times be displayed on the right side of the windshield of the motor vehicles and the photocopy of the permit must be made available with the corresponding motor vehicle. 5. No motor vehicle without hauling pass sticker shall be allowed to load and haul quarry resources from any quarry site in the province. 6. When hauling or transporting quarry resources, the dump or cargo box should at all times be securely covered with tarpaulin or canvass to avoid spillage. TAIaHE ARTICLE VIII Taxes and Fees on Sand, Gravel and Other Quarry Resources SECTION 127. Imposition of Taxes and Fees . There is hereby levied a tax on sand, gravel and other quarry resources at the rate of ten percent (10%) of the fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, boulders and other quarry resources such as, but not limited to marble, granite, volcanic cinders, basalt tuff, and rock phosphate, extracted from public lands or from the beds of rivers, lakes, streams, creeks, and other parts of public domain within the territorial jurisdiction of Pampanga. Likewise, there is hereby levied an extraction fee on sand, gravel and other quarry resources in the amount equivalent to ten percent (10%) of the fair market value in the locality per cubic meter of ordinary stones, sand, gravel, earth, boulders and other quarry resources such as, but not limited to marble, granite, volcanic cinders, basalt tuff, and rock phosphate, extracted from private lands within the territorial jurisdiction of Pampanga. SECTION 128. Imposition of Administrative Fee . There is hereby levied an administrative fee equivalent to Twelve Pesos (Php12.00) per cubic meter on the sand, gravel and other quarry resources extracted from private and public land within the territorial jurisdiction of Pampanga. The administrative fee shall be used for the regulation and monitoring of quarry operation and the rehabilitation of abandoned quarry sites and roads. SECTION 129. Time and Place of Payment . The taxes and fees hereinabove imposed shall be due and payable to the provincial treasurer or his duly authorized representative before the quarry resources indicated in the permit are extracted, hauled and disposed. SECTION 130. Permit to Extract Quarry Resources . The permit to extract sand, gravel and other quarry resources by small-scale quarry operators (5 hectares and below) shall be issued exclusively by the provincial governor. A duly accomplished permit application form should be filed together with the required documents to the Provincial Environment and Natural Resources Office and the following fees paid to the Provincial Treasurer's Office, to wit: a. desilting and scrapping permit application (2 hectares and below) 1. Application fee Php600.00 2. Processing fee Php400.00 3. Verification fee Php1,000.00 4. Permit fee Php2,000.00 b. commercial/industrial sand and gravel permit application (5 hectares and below) 1. Application fee Php600.00 2. Processing fee Php400.00 3. Verification fee Php1,000.00 4. Permit fee Php2,000.00 SECTION 131. Time and Manner of Payment . The processing and verification fee imposed in the preceding Section shall be paid to the provincial treasurer upon the filing of the permit application whereas the permit fee shall be paid upon approval of the permit application. No such business or trade undertaking can be lawfully begun or pursued in this province without the corresponding permit. SECTION 132. Distribution of Proceeds . The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: (a) Province Thirty percent (30%); (b) Component City or Municipality where the sand, gravel and other quarry resources are extracted Thirty percent (30%); and (c) Barangay where the sand, gravel and other quarry resources are extracted Forty percent (40%). SECTION 133. Determination of Fair Market Value . For purposes of establishing the fair market value per cubic meters of sand, gravel and other quarry resources on an annual basis, a committee is hereby created composed of the Provincial Treasurer as Chairman, the Provincial Environment and Natural Resources Officer as Vice-Chairman, a representative from the Provincial Mining Regulatory Board, the Mines Geosciences Bureau, and the municipal/city mayor from the quarry municipalities/city. In establishing the fair market value per cubic meters of sand, gravel and other quarry resources, the committee should take into consideration the prevailing market prices of sand, gravel and other quarry resources at the point of extraction, the cost of extraction, and the prevailing fair market value of the same materials in the cities, municipalities, and provinces adjacent to this province. SECTION 134. Penalty . (a) Extraction and removal or sale of quarry resources without permit and/or outside of permitted area shall be prosecuted for violation of this Article punishable by a fine of not less than One Thousand Pesos (Php1,000.00) but not exceeding Five Thousand Pesos (Php5,000.00) or imprisonment of not less than one (1) month but not exceeding six (6) months, or both such fine and imprisonment, at the discretion of the Court. (b) Truck drivers and haulers of quarry resources who fail to present the required official receipt and/or monitoring ticket upon demand shall pay a penalty of Two Thousand Pesos (Php2,000.00) per truck load of materials being transported, without prejudice to being penalized for violation of the next preceding paragraph. The transported quarry materials shall be forfeited in favor of the province. (c) Non-payment by the quarry operators of the required taxes and fees mentioned in this Article prior to extraction and hauling of the quarry materials and/or by the truckers or haulers of Sections 122 and 123 above shall cause the impounding of the motor vehicle used in the hauling and transporting of the quarry resources, which shall be released only upon the full payment of the required taxes and fees and the penalty of Php1,000.00 per truck. (d) Payment or non-payment of the required penalties shall be without prejudice to the impounding by the province of the equipment and vehicles used in violation of this Article and/or the filing of the appropriate charges before courts of competent jurisdiction. SECTION 135. Administrative Provisions . (a) Filing of permit . The permit to extract sand, gravel and other quarry resources shall be filed with the Office of the Provincial Governor, thru the Provincial Environment and Natural Resources Office (PENRO). The PENRO must furnish the Office of the Provincial Treasurer through the Revenue Operations Division the copy of the permits granted to any individual, partnership or corporation. (b) Keeping of permit . The permittee or his representative shall keep the permit at the place where the removal or taking of materials is made. It shall be made available at all times for the inspection and examination by the authorized representative of the provincial governor or the provincial treasurer. (c) Rehabilitation of excavated areas . Quarry permittees shall rehabilitate the excavated area to a condition suitable for agricultural or other economic activities. To guarantee faithful compliance with the said obligation, a surety bond in the amount of Twenty Thousand Pesos (Php20,000.00) per application shall be posted by the applicant before the grant of the permit. (d) "No hauling pass/plate number, no loading" policy . Quarry permittees shall not allow entry of vehicles not having the provincial hauling sticker that signifies their payment of taxes and fees due the government. It must be the duty of quarry operators to advice truck owners who have not complied with these regulations to settle their obligations to the provincial government. Likewise, motor vehicles without plate numbers are deemed technically impounded and should not be allowed to load, haul or transport quarry materials. ICHDca (e) Safety regulations . Motor vehicles used for hauling, transporting and delivery of quarry resources shall be securely covered with tarpaulin or canvass materials to avoid spillage which could cause harm and accidents. CHAPTER III Provincial Permit Fee ARTICLE I Annual Permit Fee SECTION 136. Imposition of Fee . There is hereby imposed an annual permit fee at rates provided hereunder for the issuance of a provincial government's permit to every person, natural or juridical, that shall conduct a business or trade activity in this province. The permit fee is payable for every separate or distinct business or trade undertaking. One line of business or trade undertaking does not become exempt by being conducted with some other business or trade undertaking for which the permit has been obtained and the corresponding fee has been paid. Kinds of Business or Trade Undertaking Permit Fee (Php) 1. Owner or operator of crusher, asphalt, cement and screening plants 1,000.00 2. On owner or operator of heavy equipment used for extracting, loading, and/or disposing of quarry resources (per equipment) 300.00 3. Contractors on excavation of provincial lots and/or roads 1,000.00 4. Telephone connection (per line application) 100.00 SECTION 137. Time and Manner of Payment . The fee imposed in the preceding Section shall be paid to the provincial treasurer upon approval of the permit application. No such business or trade undertaking can be lawfully begun or pursued in this province without the corresponding permit. In case of renewal thereof, the permit fee shall be paid on or before the twentieth (20th) day of January of the ensuing year. SECTION 138. Administrative Provisions . (a) On heavy equipment used for extraction, loading and disposal of quarry resources. The provincial sticker must be displayed on the right side of the windshield of the corresponding heavy equipment. (b) On contractors excavating provincial roads and/or lots. A cash deposit in the amount equal to the value of the replacement/repair cost of the affected provincial road/lot shall be deposited to the provincial treasurer at the same time the permit is paid. The cash deposit shall be forfeited in favor of the provincial government in case the restoration to its original form of the road and/or lot is not made within ten (10) days after the purpose of the excavation is accomplished. In order to protect the public from any danger, appropriate signs must be placed in the area where work is being done. CHAPTER IV Service Fees ARTICLE I Secretary's Fees SECTION 139. Imposition of Fees . There is hereby imposed a service fee for the issuance of copies of official government records, documents, clearances and/or certificates, such as but not limited to the following: A. CERTIFICATIONS AND CLEARANCES: Php 1. Tax Clearance Certificate 50.00 2. Certified photo/true copies of tax declaration and other assessment records (expenses for photo copying to be borne by the requesting party) 50.00 3. Certificate of ownership and other kinds of certification 50.00 4. Certificate of Posting/Petition 50.00 5. Certificate of No Money & Property Accountability 50.00 6. Certificate of Tax Exemption/Payment of Transfer Tax 50.00 7. Certified true copy of any Provincial Health Office or hospital document (per page) 10.00 8. Certificate of Nuisance Clearance 50.00 9. Certificate of no pending administrative case 50.00 10. Certificate of appearance 20.00 11. Certificate of premium contributions 20.00 12. Certificate of Net Take Home Pay 20.00 13. Certificate of No Existing Loans 20.00 14. Certificate of Employment/Service Record 20.00 15. Certificate of full payment 50.00 16. Others not mentioned above 50.00 B. MISCELLANEOUS: Php 1. Transfer fee, per transfer of Tax Declaration 50.00 2. Verification fee, per real property unit 50.00 3. Reclassification fee, per real property unit 100.00 4. Inspection fee per visit request for re-assessment/re-classification upon request of property owner 500.00 5. Annotation Fee 50.00 6. Verification fee 50.00 7. Birth certificate registered 50.00 8. Birth certificate unregistered 50.00 9. Service fee for borrowing the records for photocopying purposes (per page) 10.00 10. Certified copy of transcripts/minutes of meeting (Sangguniang Panlalawigan or any board, council, committee or body) per page 15.00 SECTION 140. Time of Payment . The fees shall be paid to the provincial treasurer at the time of the request, written or otherwise, or before the issuance of a copy of any provincial records or documents requested. SECTION 141. Exemption . The request for the above-enumerated documents shall be free of charge should the same be made by an incumbent government employee and the document or usage shall be used in relation to the function of his office or in compliance with request or directive of other government agencies or entities. Incumbent provincial government employees shall be exempted from the payment of any of the service fees above mentioned relative to documents certifying their salaries and wages, employment status and/or premium contributions. cDHAES ARTICLE II Hospital Service Fees SECTION 142. Imposition of Hospital Service Fees . There is hereby imposed fees on services rendered and/or facilities utilized at the provincial and district hospitals as well the Provincial Health Office and Malnutrition Ward under the Provincial Government of Pampanga. A. STANDARD RATES FOR HOSPITAL SERVICE & ACCOMODATION Service (Php) 1. DENTAL FEES Dental Extraction per tooth 100.00 Oral Prophylaxis 150.00 Adaptic Filling per tooth 100.00 Filling with Lite Cure per tooth 200.00 2. OPERATING ROOM FEE RVU of 30 and below 670.00 RVU of 31 to 80 1,200.00 RVU of 81 and above Min. = 2,200.00 Max. = 7,500.00 3. DELIVERY ROOM FEE 1,060.00 4. LABOR ROOM FEE 200.00 5. NEWBORNE CARE 200.00 6. NEWBORN SCREENING TEST 800.00 7. ECG 120.00 8. ECG with reading/interpretation 200.00 9. EMERGENCY ROOM FEE 100.00 10. NICU/day 400.00 Incubator fee/day 200.00 Bililight fee/day 200.00 11. ROOM & BOARD/ACCOMODATION 1. Private Room (per day) a) With aircon (single bed) 700.00 b) Private Ward (aircon, 4 beds) 500.00 c) With electric fan 300.00 2. Service Ward (per day) a) With electric fan 300.00 b) Without electric fan 200.00 12. PROFESSIONAL FEE (daily visit) Medical Specialist 250.00 Attending Physician (GP) 150.00 13. Environmental/Biohazard Fee (per day) 10.00 14. Ambulance Transport Fee Amount = distance in km x 2 x actual cost of fuel/liter divided by 5 15. Student Affiliation Fee (60-80 training hours/student) 300.00 16. Out-patient Record Card a) New patient 50.00 b) Old patient (lost card) 50.00 17. CERTIFICATES a) Birth Certificate 100.00 b) Medical Certificate 50.00 c) Medico-legal Certificate 100.00 d) Medical Abstract 100.00 B. STANDARD RATES FOR X-RAY SERVICES (Php) Per film size, excluding radiologic interpretation: 14 x 17 160.00 11 x 14 140.00 10 x 12 120.00 8 x 10 100.00 C. STANDARD RATES FOR LABORATORY SERVICES (Php) HEMATOLOGY Complete Blood Count 150.00 Hgb (Hemoglobin) 80.00 Hct (Hematocrit) 80.00 WBC with Differential Count 50.00 Platelet Count 100.00 Clotting Time, Bleeding Time 100.00 CLINICAL MICROSCOPY Urine Bile 50.00 Stool Examination 50.00 Urine Analysis 50.00 Urine Albumin 30.00 Gram Staining 120.00 Pregnancy Test 150.00 Malarial Smear 120.00 Occult Blood Test 60.00 KOH mounting 30.00 BLOOD GROUPING Blood Typing + Rh factor 150.00 Rh Factor 60.00 Cross matching 270.00 BLOOD CHEMISTRY Fasting Blood Sugar (FBS) 150.00 Blood Urea Nitrogen (BUN) 100.00 Creatinine 120.00 Total Cholesterol 150.00 Blood Uric Acid (BUA) 100.00 Trygliceride 150.00 Total Bilirubin (B1, B2) 300.00 Serum Amylase 210.00 Total Protein 100.00 SGOT 150.00 SGPT 150.00 HDL 150.00 LDL 150.00 LDH 350.00 Alkaline Phosphatase 160.00 SERUM ELECTROLYTE Sodium 150.00 Potassium 150.00 Calcium 150.00 Chlorides 150.00 DRUG TEST 300.00 ANTI-RABIES VACCINATION a) Intradermal/dose (shot) 600.00 b) Intramuscular/dose (shot) 1,200.00 D. STANDARD SURGICAL FEES & RATES FOR COMMONLY DONE PROCEDURE IN HOSPITALS UNDER THE PROVINCE (Based on PHIC Relative Value Scale 2001) (Relative Unit Value x multiplier of 100 = Php) RUV 1. BREAST Mastectomy, partial 80.00 Mastectomy, simple complete 100.00 Mastectomy, subcutaneous 60.00 Modified Radical Mastectomy 200.00 Radical Mastectomy 200.00 Excision of cyst or tumor 30.00 Incission of biopsy 15.00 Fine Needle Aspiration Biopsy 10.00 2. THYROID GLAND Thyroidectomy, total or complete 250.00 with limited neck dissection 250.00 Total Lobectomy, unilateral with or without isthmusectomy 180.00 With contralacteral subtotal lobectomy & isthmusectomy 200.00 Excision or Thyroglossal duct cyst & sinus 120.00 FNAB of thyroid mass or cyst 40.00 3. HERNIA Herniotomy, age 0-5 years, with or without hydrocoelectomy Reducible 50.00 Incarcerated 100.00 Strangulated 150.00 Herniorraphy, initial, age 5 years or over Reducible 50.00 Incarcerated 100.00 Strangulated 150.00 Herniorraphy, including recurrent inguinal and incissionmal types of hernia reducible 100.00 incarcerated 100.00 strangulated 150.00 4. BILIARY TRACT plain cholecystectomy 200.00 with intra-operative cholangiogram 200.00 with CBD exploration and T-tube drainage 300.00 with choledochoenterostomy 350.00 5. APPENDIX & GASTROENTESTINAL Uncomplicated Appendectomy 100.00 Complicated, ruptured appendix or w/peritonitis 150.00 Enterorraphy, single perforation 130.00 Colonorraphy, single or multi perforation 150.00 Small/Large intestinal Resection With enterostomy/colonostomy 150.00 Adhesiolysis 450.00 Reduction of intussuception/internal hernia/volvulus 350.00 Abdomino-perineal Resection and colostomy 400.00 Gastrectomy, partial 400.00 Gastric and other enteral repairs of uncomplicated ulcers and other injuries 300.00 Closure of colostomy/enterostomy 200.00 6. ANO-RECTAL Hemorrhoidectomy, internal or mixed 80.00 Fistulectomy 80.00 Fistulotomy/excision of fissure 80.00 7. OBSTETRICAL & GYNECOLOGICAL PROCEDURES Normal Spontaneous Vaginal Delivery 50.00 Vaginal delivery, complicated including breech 50.00 Caesarian delivery 150.00 Subtotal hysterectomy after CS 250.00 Total Abdominal Hysterectomy Bilateral Salphyngo-oophorectomy (TAHBSO) 150.00 Vaginal Hysterectomy 200.00 Repair of Cystocoele 120.00 Myomectomy 150.00 Dilatation & Curettage 50.00 Oophorectomy/salphyngectomy, unilateral/bilateral 150.00 Cystectomy/wedge resection 75.00 8. CLOSED REDUCTION & CASTING 15.00-80.00 9. REMOVAL OF CAST 4.00 10. BURNS Debridement of partial thickness skin 40.00 full thickness skin 40.00 11. OTHER MINOR SURGICAL PROCEDURES (excluding surgical supplies and medicines used) Circumcision, suturing, etc. minimum of 5RUV's Circumcision, newborn and others 15.00 Surgical rates apply to uncomplicated cases only. Exclusive of surgical supplies and medicines used. The above fees and rates may be subject to change upon the recommendation of the Chiefs or Heads of Hospitals depending on the acquisition cost/market value of supplies and materials needed for such services, which recommendation must be submitted to the Provincial Health Office for its referral and the approval by the Sangguniang Panlalawigan. SECTION 143. Socialized Hospital Fees Scheme . Socialized fees scheme will be implemented based on client classification and upon recommendation of the social worker, as approved by the Chief of Hospital. The social worker should follow the guidelines in patient classification as established under the Manual for Medical Social Workers of the Department of Health. TCAScE SECTION 144. Patient Classification . On the basis of their income or paying capacity, patients shall be classified as follows: Class A Suite, Private or Semi-Private Room. Patient shall pay in full all fees/charges for hospital and professional services, cost of supplies, laboratory fees, drugs and medicines and all other incidental costs of services and fees. All other fees and charges in excess of the amount reimbursable or covered by Philhealth or any other health insurance as a qualified beneficiary, if any, shall be paid by the patient in full. Class B Pay Ward/Semi-Private (3 beds and above). Patient may be entitled to a discounted payment of fees on room accommodation equivalent to a maximum of 25%, and those other service fees such as emergency room, labor room, delivery room and operating room fees. Drugs, medicines and other supplies shall be fully paid. All other fees and charges not covered by Philhealth shall be paid by the patient in full. Class C Service Ward/Partial Sharing/Donation. C1 Patients whose monthly income per capita is above the 180% but not more than 220% of the latest per capita poverty threshold (PCPT) for Region III as determined by the proper government authority, specifically the National Statistics and Coordinating Board (NSCB). They may be subsidized with not more than fifty percent (50%) of all hospital services such as accommodation, room and board, linen and other allowable professional services; but will pay 100% of the cost of their medicine, supplies, ancillary services and other hospital charges. C2 Patients whose monthly income per capita is above the 140% but not more than 180% marked up of the latest PCPT. They may be subsidized with not more than seventy five percent (75%) of all hospital services such as accommodation, room and board, linen and other allowable professional services; but will pay 100% of the cost of their medicine, supplies, ancillary services and other hospital charges. C3 Patients whose monthly income per capita is equal to but not more than 140% marked up of the latest PCPT. They may be provided with free accommodation, room and board, linen and other allowable professional services; but will pay 100% of the cost of their medicine, supplies, ancillary services and other hospital charges. Class D Full Social Services. Complete and free social services including medicines and hospital supplies to patients below Class C3, with no visible income or means of support; and those patients covered by Republic Acts, special laws, Executive Orders, local ordinances, and letters of instructions or other national policy instruments that are issued because of specific circumstances or situations of the target groups or sectors of the society. SECTION 145. Time and Manner of Payment . a) The fees herein shall be paid upon application or after the rendition of service. In no case shall deposit be required in emergency cases requiring immediate attention. b) Affiliation fees are payable in full upon admission of students to the hospitals owned and operated by the province. SECTION 146. Accrual of Fees . The fee herein imposed shall accrue to the general fund of the province. SECTION 147. Exemptions . Residents who are certified by the assigned provincial social welfare officer as indigent, upon the recommendation of the chief of hospital and approval by the provincial governor, may be exempted from the payment of any or all fees in this Article. ARTICLE III Environmental Services Fees SECTION 148. Imposition of Fees . There is hereby imposed service fees at rates provided hereunder allowing every person, natural or juridical, to conduct the business or trade activity, to wit: A. Water Analysis Laboratory: I. Bacteriological Examination a. Multiple Tube Fermentation Technique Php300.00 b. Primary Health Care Test Php100.00 c. Heterotrophic Plate Count Php400.00 II. Physical-Chemical Examination a. Typical Parameters Php1,200.00 b. Aesthetic Parameters Php2,000.00 c. Phil. National Standards for Drinking Water (PNSDW) 2007 Parameters Php3,000.00 B. Inspection/Certification Fees: I. Initial Clearance (Development) Application: a. Memorial Parks/Cemeteries Php2,000.00 b. Water Supply Sources 1. Water Refilling Stations (mineral, purified, alkaline, etc.) Php1,500.00 2. Water Works Php2,000.00 3. Water Bottling/Beverage Establishments Php3,000.00 4. Water Deliveries/Distributors/Retailers Php1,000.00 II. Penalties to Developers without Initial Clearance: a. Memorial Parks/Cemeteries 1 year and below Php5,000.00 above 1 year to 5 years Php10,000.00 above 5 years Php10,000.00 + Php2,000.00 per year or fraction above 5 years b. Water Supply Sources (each branch or source) 1. Water Refilling Stations (mineral, purified, alkaline, etc.) 1 year and below Php2,000.00 above 1 year to 5 years Php5,000.00 above 5 years Php5,000.00 + Php1,000.00 per year or fraction above 5 years 2. Water Works Level II and III (each pumping station) 1 year and below Php10,000.00 above 1 year to 5 years Php20,000.00 above 5 years Php20,000.00 + Php5,000.00 per year or fraction above 5 years III. Operational Clearance Application: a. Memorial Parks/Cemeteries Php3,000.00 b. Water Supply Sources 1. Water Refilling Stations (mineral, purified, alkaline, etc.) Php1,500.00 2. Water Works Level II and III (each pumping stations) Php2,000.00 3. Water Bottling/Beverage Establishments Php3,000.00 4. Water Deliveries/Distributors/Retailers Php1,000.00 IV. Penalties to Developers Operating without Operational Clearance: a. Memorial Parks/Cemeteries 1 year and below Php5,000.00 above 1 year to 5 years Php10,000.00 above 5 years Php10,000.00 + Php2,000.00 per year or fraction above 5 years b. Water Supply Sources 1. Water Refilling Stations (mineral, purified, alkaline, etc.) 1 year and below Php2,000.00 above 1 year to 5 years Php5,000.00 above 5 years Php5,000.00 + Php1,000.00 per year or fraction above 5 years 2. Water Works Level II and III (each pumping stations) 1 year and below Php10,000.00 above 1 year to 5 years Php20,000.00 above 5 years Php20,000.00 + Php5,000.00 per year or fraction above 5 years SECTION 149. Time and Manner of Payment . The fees herein shall be paid upon application or after the rendition of service. Annual clearances shall likewise be secured on or before the twentieth (20th) day of January of the ensuing year by owners or operators of cemeteries and water supply sources, who should pay the amount corresponding to operational clearance before it can continue to pursue its business or undertaking. ASEcHI ARTICLE IV General Services' Fees SECTION 150. Imposition of Fee . The following fees shall be imposed for the use of the facilities and/or rendition of services by the different departments of the provincial government of Pampanga: A. Office of the Provincial Librarian 1. Overdue fines for books and non-books (with the exemption for senior citizens, out of school youth, 4th year high school students and below) Php10.00 per day 2. Printing per page (colored/black; short/long) Php5.00 3. Printing of graphics per page colored (short/long) Php8.00 black (long/short) Php5.00 4. Printing of photos colored (short/long) Php10.00 black (short/long) Php8.00 B. Provincial Environment and Natural Resources Office 1. Inspection/verification requested by applicants for quarry permits (per hectare) Php500.00 2. Registration of Memorandum of Agreement between plant operators and small-scale quarry permittees Php1,000.00 C. Office of the Provincial Agriculturist 1. Cost of plastic used for planting material at the provincial nursery Php5.00 D. Office of the Provincial Veterinarian 1. Shipping permits for animals and animal products and by products (subject to guidelines from BAI) Php30.00 E. Office of the Provincial Engineer Laboratory Testing of Construction Materials Fee per test (Php) 1. Reinforcement Steel Bars/Metal Structure (complete test) a. Reinforcement Steel Bars with bending 200.00 b. Reduced Section (Angular Bar) 790.00 c. Plain Bar 780.00 2. Concrete Products a. Beam (flexural strength 6"x6" cross section) 120.00 b. Cylinder (compressive strength 6"x12") 100.00 c. Concrete Hollow Blocks (compressive, moisture content, absorption, dimension) 990.00 d. Coring (per cored drilled) 950.00 e. Rental of Equipment per day 510.00 f. Design Mix (given cement factor/strength) 1,110.00 3. Quality Test for Fine Aggregates a. Grading Analysis 200.00 b. Moisture Content 60.00 c. Wash Loss 120.00 d. Specific Gravity and Absorption 200.00 e. Unit Weight (loose/rodded) 150.00 4. Quality Test for Coarse Aggregate a. Grading Analysis 200.00 b. Moisture Content 60.00 c. Wash Loss 120.00 d. Specific Gravity and Absorption 200.00 e. Unit Weight (loose/rodded) 150.00 5. Quality Test for Embankment (soil) a. Grading Analysis 200.00 b. Moisture Content 60.00 c. Wash Loss 120.00 d. Liquid and Plastic Limit 240.00 e. Compaction (proctor) 570.00 f. Field Density (per hole) 380.00 g. California Bearing Ratio (CBR) per set 1,800.00 6. Quality Test for Aggregate, Base Course, Sub-Base, Surface Course a. Grading Analysis 370.00 b. Liquid and Plastic Limit 240.00 c. Compaction (modified) 640.00 d. Field Density (per hole) 640.00 e. California Bearing Ratio (CBR) per set 1,800.00 7. Emulsified Asphalt a. Viscosity 200.00 b. Distillation 380.00 c. Cement Mixing 150.00 d. Sieve Test 150.00 e. Specific Gravity 90.00 f. Storage Stability 150.00 g. Solubility 200.00 h. Ductility 280.00 i. Penetration 140.00 8. Bituminous Mixes a. Extraction 270.00 b. Grading and Washing 320.00 c. Specific Gravity 270.00 d. Marshall Stability 270.00 9. Asphalt Core Drilling (per core drilled) 950.00 10. Rental of testing equipment (per day or fraction thereof) 510.00 F. General Services Office 1. Posting/hanging of streamers/posters within the capitol compound (per square foot per day) Php2.00 G. Provincial Cooperative Entrepreneurial Development Office 1. Processing fee for livelihood loan applications - 50,000.00 below exempt - 51,000.00 and above Php300.00 H. Provincial Investment Promotion Office 1. Filing fee Php5,000.00 2. Replacement of Certificate of Registration Php2,500.00 3. Certified true copy of Certificate of Registration Php1,000.00 I. Provincial Health Office Training Fees to Different Establishments as Requirement in the Application or Renewal of Sanitary Permit (Php) 1. Operators of Water Refilling Stations, Water Works and the like (5 days training) 4,000.00 2. Workers of Water Refilling Stations, Water Works and the like (3 days training) 2,000.00 3. Funeral Parlors and Memorial Parks/Cemeteries (2 days training) 1,500.00 4. Industrial Establishment Operators and Pollution Control Officers (2 days training) 3,000.00 5. 1st Aiders/Medical Staff of Industrial Establishment (2 days training) 2,000.00 6. Food Establishment (3 days training) 2,500.00 7. Hotels/Motels/Apartments and Rented Buildings/Stalls (2 days training) 2,000.00 8. Hospitals/Clinics (Medical/Dental) (3 days training) 3,500.00 SECTION 151. Time of Payment . The fees imposed in the preceding Section shall be paid to the Office of the Provincial Treasurer upon application. SECTION 152. Exemptions . Residents who are certified by the assigned provincial officer as indigent and upon approval by the provincial governor or provincial administrator may be exempted from the payment of any or all fees in this Article. SECTION 153. Penalty . Any person who fails to abide by any of the provisions of this Article shall be subjected to a fine of Two Thousand Five Hundred (Php2,500.00) Pesos, without prejudice to the filing of appropriate charges in courts of competent jurisdiction. CHAPTER V Provincial Charges ARTICLE I Rental Fees SECTION 154. Imposition of Fee . There is hereby imposed a charge/fee for the use of provincial-owned properties at the following prescribed rates: Kinds of Property Rental Fee (Php) 1. Building A. Sen. Benigno S. Aquino Hall Day Night (from 5pm) a) With aircon (6 units 3 TR & 1 unit 1.5 HP) 1. First four (4) hour 8,000.00 10,000.00 2. For every succeeding hour 2,000.00 3. Additional electric device 800.00 b) Without Aircon (4 units industrial fans) 1. First four (4) hours 5,000.00 2. For every succeeding hour 1,500.00 3. Additional electric device 800.00 c) Set up of physical arrangement/decoration/rehearsal (hourly basis) With aircon 2,000.00 2,000.00 Without aircon 800.00 1,500.00 Without electronic device 800.00 800.00 Without aircon, without electric fans 300.00 600.00 d) Sound System (per day) 2,000.00 e) Conference room w/sound system (per day 8 hours) 5,000.00 f) Magic Sing 800.00 g) White table cover, white seat cover (per piece) 10.00 B. The Bren Z. Guiao Convention Center a) Concert, Stage Play, Basketball (package deal, 8-hour affair) 50,000.00 b) On a limited time basis (per hour) - With centralized aircon 7,000.00 - Without aircon 4,000.00 c) Function Room 2,000.00 d) Contract rates for concessionaires 1. Canteen (per month) 6,000.00 2. Convention Center as ticket outlet 10% commission on gross sales 3. Ambulant Vendor 10% commission on gross sales e) Basketball practice Professional on hourly basis (without aircon) 700.00 (with aircon) 7,000.00 C. The Bren Z. Guiao Sports Complex For Exclusive Use (On Reservation Basis) Walk-In Practice a) Grandstand Day - 1st four (4) hours 3,600.00 - every succeeding hour 360.00 Night - 1st three (3) hours 4,800.00 - every succeeding hour 600.00 b) Track Oval - Complete with Sports Equipment 3,600.00 per day 4.00 per head c) Open Courts with Sports Equipment 120.00 per hour 60.00 per hour d) Swimming Pool Daytime (8:00am-5:00pm) 2,400.00 18.00 per head Night time (6:00pm-10:00pm) 3,600.00 For P.E. exclusive classes Per Hour 1-50 students 300.00 plus 4.00 per student at the gate 51-100 students 420.00 101-150 students 540.00 151-200 students 600.00 Per Day Per Hour e) Multi-Purpose Center 2,400.00 300.00 f) Package Deal - for International/National events 12,000.00 - for private schools 6,000.00 g) Room Accommodations - Mezzanine (15 persons/room) 300.00 - Airconditioned (30 persons/room) 1,200.00 - Non-airconditioned (30 persons/room) 600.00 D. The People's Sports Center Day Night (from 5pm) Rate per hour 250.00 350.00 plus electricity (per hour) + 100.00 + 100.00 2. Rosa Tourist Bus (SERVICE FEES CHARGEABLE AGAINST OTHER GOVERNMENT AGENCIES) Minimum rate per 8 hour basis Within Pampanga Area 5,000.00 Pampanga bound to Manila 8,000.00 Bare rate fuel/liter/5km x km traveled x 2 +3,000.00 3. Lessees and Other Occupants at the Capitol Grounds - Residential lease rate 30.00 /sq.m./year - Commercial lease rate 60.00 /sq.m./month - Ambulant vendors 100.00 /day - Day parking* - tricycle/tri-wheeler SINGLE-MOTOR 5.00 /day - private cars/service vehicles 10.00 /day - passenger jeepneys 10.00 /day - cargo trucks/delivery vans 30.00 /day - passenger bus 30.00 /day - Overnight parking rates (all types of vehicles) 100.00 /overnight * Private vehicles of government employees working at the capitol compound and/or having official business with any of the government offices thereat shall be exempted from parking fees above stated. Specific area for the parking of the aforestated vehicles shall be designated by the Provincial General Services Office. 4. EQUIPMENT ONLY (Php) HOURLY DAILY MONTHLY 1. Dump Truck 10 W (10 cu.m/13 cu.yd.cap) 1,127.00 5,021.10 87,889.00 2. Dump Truck 6 W (5.3 cu.m/6.9 cu.yd.cap) 807.00 56,299.00 3. Loader (936E MDL) 1,247.00 3,772.70 142,329.00 4. Loader (926E MDL) 2,510.00 329,299.00 5. Grader (140G MDL) 1,936.00 253,554.00 6. Grader (120H MDL) 2,779.00 4,026.25 387,592.00 7. Dozer (D6R LGP MDL) 4,839.00 701,227.00 8. Dozer (D6R STD MDL) 4,501.00 8,266.90 653,173.00 9. Backhoe (32B MDL/1 cu.m. capacity) 2,523.00 2,621.80 346,386.00 10. Backhoe (320C MDL/1 cu.m. capacity) 2,824.00 371,428.00 11. Backhoe/Loader (416C MDL/1 cu.yd.0.76 cu.m.cap) 1,832.00 237,053.00 12. Vibratory Compactor (SAKA) 1,495.00 4,395.20 176,236.00 13. Vibratory Compactor (CS533C MDL) 2,151.00 264,676.00 14. Pneumatic Compactor (PS150B MDL) 2,436.00 314,943.00 15. Generator (23 KVA) 20,205.00 16. Generator (50 KVA) 23,064.00 22,642.00 17. Air Compressor w/Jack Hammer (5 cu.m/m. 176.7 cfm) 422.00 124,518.00 18. Transit Mixer w/Max Cap. of (6 4,295.20 11,640.00 cu.m./7.8 cu.yd) 1,229.00 52,287.00 19. One Bagger Mixer 3,931.10 44,550.00 20. Water Truck 156.00 44,550.00 21. Forward Truck 1,341.00 33,550.00 22. Elf 3,184.00 23. Isuzu Crew Cad-4 Door Diesel 31,550.00 24. Isuzu Pick-up-2 Door Diesel 36,087.00 25. Pneumatic Roller 26. Primeover Low Bed = Php4.25 x cap. tons x distance (km) + 50% Surcharge will be made on load during the return trip 503.00 Note: *Hydraulic Pavement Breaker Add 35% of RATE Hourly per hour, including idle time. Daily 8 hours operated and standby Monthly 200 hours operated and standby. SECTION 155. Exemptions and Discounts . The Governor may exempt government instrumentalities and entities, agencies or offices as well as religious and civic organizations in the use of the facilities and/or equipment mentioned above from payment of the rental charges provided that the usage shall be in line with the function of the office. Discounts of up to twenty percent (20%) of the rental charges may be granted by the Governor to government and non-governmental organizations upon request. However, the operating expenses as determined and set by the administrator of the facility concerned for the usage of the said facilities and/or equipment shall be borne in full by the lessee. SECTION 156. Time of Payment . A reservation fee equivalent to at least fifty percent (50%) of the total rental charges or one hundred percent (100%) of the total operating expenses shall be paid to the provincial treasurer upon signing of the contract of lease and the balance before the actual date of use of the said facilities and/or equipment. ITAaHc SECTION 157. Refund and Forfeiture . In case of cancellation of the reservation ten (10) calendar days before the reserved date, a refund equivalent to eighty percent (80%) of the reservation fee shall be made. If the cancellation was communicated less than ten (10) calendar days before the reserved date, the entire reservation fee is forfeited in favor of the provincial government. In the event that the facilities become unavailable due to fortuitous events, 100% percent of the fee shall be refunded in favor of the lessee, otherwise the activity shall be rescheduled on such date as the facility/equipment shall be available. SECTION 158. Rates Increase . The provincial treasurer may recommend for the increase the rental charges above-mentioned at the rate equivalent to ten percent (10%) every five years for the approval of the Sanggunian Panlalawigan. SECTION 159. Administrative Provisions . (a) A contract of lease shall be executed immediately after reservation was communicated by the prospective lessee, even if the said facilities shall be made available free of charge. The said contract must be signed at least ten (10) days prior to intended use. (b) The request for exemption or discount shall be made and granted at least one (1) month before the intended use. (c) In case of damage and/or loss of the facility, equipment and/or article owned by the provincial government which is subject of the contract of lease at the fault of the borrower or lessee, the latter shall be held liable for restoration of the said facility, equipment and/or article to its working condition and/or the replacement thereof and/or payment of the cost/value thereof at the time of lease. CHAPTER VI General Administrative Provisions ARTICLE I Collection and Accounting of Provincial Revenues SECTION 160. Collection . The collection of provincial taxes, fees, charges, surcharges, interest, and penalties to this province shall be the responsibility of the provincial treasurer or his duly authorized representative and in no case shall it be delegated to any other non-accountable persons. Unless otherwise specifically provided for in this Code, the provincial treasurer is authorized, subject to the approval of the Provincial Governor, to promulgate rules and regulations for the proper and efficient administration and collection of taxes, fees and charges imposed herein. SECTION 161. Issuance of Receipts . It shall be the duty of the provincial treasurer or his duly authorized representative to issue the necessary receipts to the person paying the tax, fee or charge, indicating therein the date, amount, name and address of the person paying the account for which it is paid. In acknowledging payment of provincial taxes, fees and charges, it shall be the duty of the provincial treasurer or his duly authorized representative to indicate on the official receipt issued for the purpose the number of the corresponding provincial tax ordinance. SECTION 162. Record of Taxpayers . It shall be the duty of the provincial treasurer, to keep the record, alphabetically arranged and open to the public for inspection, the name of all persons paying provincial taxes, fees and charges, as far as practicable. He shall establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided under this Code. SECTION 163. Examination of Book of Accounts . For effective enforcement and collection of the taxes, fees and charges provided in this Code, the provincial treasurer shall by himself or through any of his representative duly authorized in writing, examine the books of accounts and other pertinent record of any person doing business within the territorial jurisdiction of this province, then verify, assess and collect the true and correct amount due from the taxpayer concerned. Such examination shall be made during regular business hours, not oftener than once a year for each business establishment. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be recorded in the books of accounts of the taxpayer concerned. In case the examination herein authorized is made by a duly authorized deputy of the provincial treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the provincial treasurer, his deputy or duly authorized representative. The forms and guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 164. Accounting of Collection . Unless otherwise provided in this Code and other existing laws and ordinances, all moneys collected by virtue of this Code shall be accounted for in accordance with the provision of existing laws, rules and regulations, and credited to the general fund of this province. SECTION 165. Entering into Compromise Agreement . The provincial treasurer shall by himself or through any of his representative duly authorized in writing may enter into compromise agreement with taxpayers who are delinquent in the payment of taxes, fees, charges and interest. The compromise agreement entered into shall be in lieu of the filing of the appropriate charges in courts of competent jurisdiction or the settlement thereof. cSaATC In case the taxpayer cannot afford to pay the assessed amount in full, he must secure the written approval of the provincial governor signifying that his request for payment in installment is granted. On top of the taxes, fees, or charges including the surcharges, interests, and penalties, a fee of Three Hundred Pesos (Php300.00) shall be paid by the taxpayer who entered into a compromise agreement. SECTION 166. Retirement of Business . A business subject to tax pursuant to this Code shall, upon termination thereof, submit a sworn statement of its gross sales or receipts during the current year. If the tax paid during the year be less than the tax due on the said gross sales or receipt of the current year, the difference shall be paid before the business is considered officially retired. ARTICLE II Civil Remedies for Collection of Revenues SECTION 167. Extent of Provincial Government's Lien . Provincial taxes, fees, charges and other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent provincial taxes, fees and charges including related surcharges and interest. SECTION 168. Civil Remedies . The civil remedies for the collection of local taxes, fees or charges, and related surcharges and interest resulting from delinquency shall be: (a) By administrative action through distraint of goods, chattels, or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and (b) By judicial action. Either of these two (2) remedies, or both, may be pursued concurrently or simultaneously at the discretion of the Provincial Government of Pampanga. SECTION 169. Distraint of Personal Property . The remedy by distraint shall proceed as follows: (a) Seizure . Upon failure of the person owing any local tax, fee, or charge to pay the same at the time required, the provincial treasurer or his duly authorized representative may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee, or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the provincial treasurer or his duly authorized representative shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of tax, fee, or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of applicable laws. Distrained personal property shall be sold at public auction in the manner provided for in this Code. (b) Accounting for Distrained Goods . The officer executing the distraint shall make or cause to be made an account of the goods, chattels, or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whose possession the goods, chattels, or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. (c) Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in this province, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor of the property as above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the Office of the Governor at the provincial capitol. (d) Release of Distrained Property upon Payment Prior to Sale . If any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale . At the time and placed fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the provincial treasurer shall make a report of the proceedings in writing to the provincial governor. Should the property distrained be not disposed of within One Hundred Twenty (120) days from the date of distraint, the same shall be considered as sold to this province for the amount of the assessment made thereon by the committee on appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled. The Committee on Appraisal shall be composed of the Provincial Treasurer as chairman, with a representative of Commission on Audit (COA) and the Provincial Assessor, as members. (f) Disposition of Proceeds . The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the provincial officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected. CHTAIc SECTION 170. Levy on Real Property . After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. The provincial treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him. Such certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the provincial assessor and Registrar of Deeds of the province or city where the property is located who shall annotate the levy on the tax declaration and certificate to title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the provincial treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlalawigan. SECTION 171. Penalty for Failure to Issue and Execute Warrant . Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the provincial treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 172. Advertisement and Sale . Within thirty (30) days after levy, the provincial treasurer shall proceed to publicly advertise for sale or auction the property or a useable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the municipal building or city hall, and in a public and conspicuous places in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the province, municipality or city where the property is located. The advertisement shall contain the amount of taxes, fees or charges and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties, and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial, city, or municipal building, or on the property to be sold, or at any other place as determined by the provincial treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the provincial treasurer or his representative shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. After consultation with the Sanggunian, the provincial treasurer shall make and deliver to the purchaser a certificate of the sale showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interest, or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sale shall be turned over to the owner of the property. The provincial treasurer is hereby authorized to advance an amount sufficient to defray the costs of collection by means of the remedies provided in this Code, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon. SECTION 173. Redemption of Property Sold . Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the provincial treasurer of the total amount of taxes, fees, or charges, and related surcharges, interest, or penalties from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the provincial treasurer or his representative. The provincial treasurer or his representative, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest for not more than two percent (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 174. Final Deed of Conveyance to Purchaser . In case the taxpayer fails to redeem the property as provided herein, the provincial treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interest and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 175. Purchase of Property by the Local Government Units for Want of Bidder . In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharge, interests, penalties and costs, the provincial treasurer conducting the sale shall purchase the property in behalf of the province to satisfy the claim and within two (2) days thereafter shall make a report of the proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to this Province without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the provincial treasurer the full amount of the taxes, fees, charges and related surcharges, interest, or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on this province. SECTION 176. Resale of Real Estate Acquired for Payment of Taxes, Fees, or Charges . The Sangguniang Panlalawigan of this province may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Article at public auction. The proceeds of the sale shall accrue to the general fund of this province. SECTION 177. Collection of Delinquent Taxes, Fees, Charges, or Other Impositions through Judicial Action . The provincial government may enforce the collection of delinquent taxes, fees, charges, or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the provincial treasurer within the period prescribed in Section 194 of Republic Act No. 7160. SECTION 178. Further Distraint or Levy . The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 179. Personal Property Exempt from Distraint or Levy . The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee, or charge, including related surcharge and interest: 1. Tools and implements necessarily used by the delinquent taxpayer in his trade or employment; 2. One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; 3. His necessary clothing, and that of all his family; 4. Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (10,000.00); 5. Provisions, including crops actually provided for individual or family use sufficient for four (4) months; 6. The professional libraries of doctors, engineers, lawyers and judges; 7. One (1) fishing boat and net, not exceeding the total value of Ten Thousand Pesos (10,000.00), by the lawful use of which a fisherman earns his livelihood; and 8. Any material or article forming part of a house or improvement of any real payment. ARTICLE III Taxpayer's Remedies SECTION 180. Periods of Assessment and Collection . (a) Provincial taxes, fees or charges shall be assessed within five (5) years from the date they became due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period; (b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years from discovery of the fraud or intent to evade payment. (c) Local taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative or judicial action. No action shall be instituted after the expiration of the said period; (d) The running of the periods of prescription provided in the preceding paragraphs shall be suspended for the time during which: 1. The treasurer is legally prevented from making the assessment or collection; 2. The taxpayer requests for a reinvestigation and executes a waiver in writing before expiration of the period within which to assess or collect; and 3. The taxpayer is out of the country or otherwise cannot be located. SECTION 181. Protest of Assessment . When the provincial treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee, or charge, the amount of deficiency, the surcharges, interests, and penalties. Within sixty (60) days from the receipt of the notice of assessment, the taxpayer may file a written protest with the provincial treasurer contesting the assessment' otherwise, the assessment shall become final and executory. The provincial treasurer shall decide the protest within sixty (60) days from the time of its filling. If the provincial treasurer finds the assessment to be wholly or partly meritorious, he shall issue a notice canceling wholly or partially the assessment. However, if the provincial treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly of partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from the receipt of denial of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment become conclusive and unappealable. SECTION 182. Claim for Refund of Tax Credit . No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously or illegally collected until a written claim for refund or credit has been filed with the provincial treasurer. No case or proceeding shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit. SECTION 183. Publication of the Revenue Code . Within ten (10) days after its approval a certified copy of this Ordinance shall be published in full for three (3) consecutive days in a newspaper of local circulation and posted in at least two (2) conspicuous and publicly accessible places. SECTION 184. Public Dissemination of This Code . Copies of this Code shall be furnished to the provincial treasurer for public dissemination. SECTION 185. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural or judicial, including government-owned or controlled corporations, except local water district, cooperatives duly registered under R.A. 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under R.A. 6810, and printer and/or publisher of books or other reading materials prescribed by Department of Education (DepEd) as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. EATCcI ARTICLE IV General Penal Provisions SECTION 186. Surcharge for Late Payment . Failure to pay on time the taxes, fees, or charges imposed in this Code shall subject the taxpayer to a surcharge equivalent to twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 187. Interest on Unpaid Tax . In addition to the surcharge for late payment, there shall be imposed an interest at the rate of two percent (2%) per month on the unpaid taxes, fees, or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months, which shall be paid at the same time and in the same manner as the original tax due. SECTION 188. Interests on Other Unpaid Revenues . Where the amount of any other revenue due the province, except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months. SECTION 189. Penalty . Any person, natural or juridical, found to have violated any of the provisions of this Code not herein otherwise covered by specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not less than One Thousand pesos (1,000.00) but not exceeding Five Thousand Pesos (5,000.00), or imprisonment of not less than one month but not exceeding six months, or both such fine and imprisonment, at the discretion of the Court. If the violation is committed by a juridical entity, the President, General Manager, or the individual entrusted with the administration thereof at the time of the commission of the violation shall be held responsible or liable therefore. Payment of fine or service of imprisonment as herein provided shall not relieve the offender from the payment of the delinquent tax, fee or charge imposed under this Code. SECTION 190. Compromise Settlement Fee . Except as provided under this Code, the governor is hereby authorized to enter into an extra judicial or out-of-court settlement of any offense involving violations of any provisions of this Code subject, however, to the following conditions: 1. That the offense does not involve fraud; 2. That the offender shall pay a compromise settlement fee of not less than Three Hundred Pesos (300.00) but not more that Five Thousand Pesos (5,000.00) as may agreed by the both parties; 3. That the payment of the compromise settlement fee above mentioned shall not relieve the offender from the payment of the corresponding tax, fee or charge due from him as provided under this Code, if he is liable therefore. CHAPTER VII Final Provisions SECTION 191. Separability Clause . If for any reason, any provision, section or part of this Code is declared unconstitutional or invalid by a court of competent jurisdiction or suspended or revoked by the Sangguniang Panlalawigan, the remaining provisions, sections, or parts hereof which are not affected thereby shall continue to be in full force and effect. SECTION 192. Legality of This Code . Any question on the constitutionality or legality of this Code may be raised on appeal within thirty (30) days from its effectivity to the Secretary of Justice who shall render a decision within sixty (60) days from the date of the receipt of the appeal: Provided, however, That such appeal shall not have the effect of suspending the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein: Provided, finally, That within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent of jurisdiction. SECTION 193. Applicability Clause . All other matters relating to the impositions in this Code shall be governed by the pertinent provision of existing laws and other ordinances. SECTION 194. Repealing Clause . All ordinances, rules and regulations, or parts thereof, in conflict with, or inconsistent with any provisions of this Code, are hereby repealed, amended or modified accordingly. SECTION 195. Effectivity . This Code shall take effect fifteen (15) days after three (3) consecutive days of publication in a newspaper of local circulation in the Province of Pampanga. The new taxes, fees or charges, and changes in rates therein shall accrue on the first (1st) day of the quarter next following the effectivity of this Ordinance pursuant to Section 166 of the "Local Government Code." APPROVED. I HEREBY CERTIFY to the correctness of the above-quoted Ordinance. LUIS A. RIVERA Secretary to the Sanggunian ATTESTED: JOSELLER "YENG" M. GUIAO (Vice-Governor) Presiding Officer APPROVED: LILIA G. PINEDA Governor Date of Approval: ____________