An Ordinance Amending Section 95 of Tax Ordinance No. 04, Series of 2011 of the Province of Pampanga

October 10, 2014 Excerpts from the Journal of the Regular Session of the Sangguniang Panlalawigan of Pampanga Held on October 10, 2014 at the Session Hall, Capitol Building City of San Fernando, Pampanga. PAMPANGA PROVINCIAL TAX ORDINANCE NO. 007-14 AN ORDINANCE AMENDING SECTION 95 OF TAX ORDINANCE NO. 04, SERIES OF 2011 OF THE PROVINCE OF PAMPANGA Sponsors: All Members BE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN OF THE PROVINCE OF PAMPANGA, in regular session assembled, that: SECTION 1. That Section 95 of Tax Ordinance No. 04, series of 2011 otherwise known as the Revenue Code of the Province of Pampanga is hereby amended to read as follows: xxx xxx xxx 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. Provided, however, that the Governor may, through the Provincial Treasurer and with prior authority from the Sangguniang Panlalawigan, likewise exempt government institutions and agencies from payment of surcharges, penalties and interests on the transfer tax on the sale, barter or exchange of real properties, upon proper application of the taxpayer and under circumstances such as, but not limited to, failure to pay the tax on time not due to the fault or negligence of the taxpayer, financial constraint on the part of the taxpayer, cancellation of sale by the taxpayer due to the fault of the buyer, and such other cases as may be deemed just and reasonable. xxx xxx xxx SECTION 2. This ordinance shall take effect fifteen (15) days after three (3) consecutive days of publication in a newspaper of local circulation in the Province of Pampanga. APPROVED. I HEREBY CERTIFY to the correctness of the above-quoted Ordinance. LUIS A. RIVERA Secretary to the Sanggunian ATTESTED: DENNIS G. PINEDA (Vice-Governor) Presiding Officer APPROVED: LILIA G. PINEDA Governor Date of Approval: _____________