2019 Real Property Tax Amnesty Ordinance of the Province of Pampanga

November 25, 2019 Excerpts from the Minutes of the Regular Session of the 10th Sangguniang Panlalawigan of Pampanga under the Local Government Code of 1991 Held on November 25, 2019 at the Office of the Vice-Governor, Capitol Building, City of San Fernando, Pampanga. PAMPANGA PROVINCIAL TAX ORDINANCE NO. 009-19 A TAX ORDINANCE GRANTING REAL PROPERTY TAXPAYERS IN THE PROVINCE OF PAMPANGA TAX AMNESTY FROM THE PAYMENT OF INTERESTS, SURCHARGES AND SUCH OTHER PENALTIES ACCRUING FROM THEIR UNPAID REAL PROPERTY TAXES FOR TAXABLE YEAR 2019 AND PRIOR YEARS; AND FOR OTHER PURPOSES Sponsors: All Members WHEREAS, taxes are the lifeblood of the government, without income from taxation, the government may not be able to fulfill its mandate to serve the public good, hence, an enabling fiscal measure must be adopted to ensure the prompt payment and collection of taxes from which the proceeds are made available to finance administrative and operating expenses, the delivery of basic services, project implementation and such other government development programs; WHEREAS, it is undeniable that the prevailing economic adversities in the Province aggravated by the impact of inflation and the Mount Pinatubo's eruption on June 15, 1991 that brought massive devastation in Central Luzon, more particularly in the Province of Pampanga wiping out and burying with lahar once thriving communities and rendering thousands of families homeless and without means of livelihood, not to mention the loss of lives have adversely affected the taxpayers lives most especially their financial capabilities that resulted to undue delay in payment of taxes and eventually incur tax arrearages through the years thereby depriving the national treasury as well as local treasuries receipts of much needed funds derived from taxation; WHEREAS, Section 192 of Republic Act No. 7160 provides that local government units through the enactment of an ordinance may grant tax exemptions, incentives or reliefs under such terms and conditions deem necessary for such purposes; and WHEREAS, in pursuance thereto and in an effort to ease out the financial plights of delinquent real property taxpayers, the Sangguniang Panlalawigan finds it appropriate to grant them tax amnesty by exempting them from the payment of interests, surcharges, fines and such other penalties accruing from their unpaid real property taxes for taxable year 2019 and prior years under such terms and conditions that maybe imposed for such purposes to enable them to settle their realty tax arrearages. CAIHTE NOW THEREFORE, BE IT ORDAINED BY THE SANGGUNIANG PANLALAWIGAN OF THE PROVINCE OF PAMPANGA, in regular session assembled, that: SECTION 1. Title . This Ordinance shall be cited as the 2019 Real Property Tax Amnesty Ordinance of the Province of Pampanga. SECTION 2. Declaration of Policy . It shall be the policy of the Provincial Government of Pampanga to provide real property owners reasonable relief under such terms and conditions in order to encourage and enhance the prompt payment and collection of realty taxes. SECTION 3. Grant of Tax Amnesty . A financial relief or amnesty is hereby authorized for the condonation of the payment of interests, surcharges, fines and such other penalties accruing from unpaid real property taxes on lands, buildings and machineries including those arising from the special levy for the Special Education Fund. SECTION 4. Program Beneficiaries . Program beneficiaries of this Tax Amnesty are real property owners whether natural or juridical who are delinquent in the payment of their real property taxes. SECTION 5. Availment of the Tax Relief . Delinquent Real Property taxpayers in the Province of Pampanga may avail of the Tax Relief authorized in the preceding Section hereof, beginning January 1, 2020 up to December 31, 2020. During this period, taxpayers must settle their tax arrearages for taxable year 2019 and prior years before they are allowed to make payment of their real property tax for the current year 2020. Thereafter, no further real property tax relief may be granted. SECTION 6. Exclusions . The relief so granted excludes: a. Real Properties that have already been auctioned in accordance with Section 260 of Republic Act No. 7160; b. Those that are currently being settled or paid under compromise agreements; and c. Those with cases pending resolution before the Provincial Board Assessment Appeal of the Province of Pampanga or in any regular court of law. SECTION 7. Prescribed Mode of Payment . Payment of delinquent real property taxes under this Ordinance may be made in full or installment basis payable on or before December 31, 2020 as provided in Section 5 hereof. SECTION 8. Guidelines . Delinquent real property taxpayers who may wish to avail of the tax relief program must observe the following procedural guidelines: a. Real property taxpayers must file a duly accomplished application form for amnesty to be provided and approved by the Provincial Treasurer; DETACa b. Delinquent real property taxpayers must pay in full his unpaid realty taxes, except the interest and surcharges such other penalties which were condoned in pursuance of Section 3 hereof; c. No delinquent real properties shall be subject for public auction during the amnesty period. However, immediately after the expiration of the amnesty program, the Provincial Treasurer may proceed with this option. SECTION 9. Administrative Provisions . For the effective implementation of this Ordinance, the Provincial Treasurer, shall: a. Prepare the necessary forms to be used in this program within fifteen (15) days after approval of this Ordinance; b. Conduct intensive information drive regarding this ordinance; c. Submit quarterly reports to the Governor and the Sangguniang Panlalawigan on the progress of the program. SECTION 10. Information Dissemination . Aside from the publication of this Ordinance in a newspaper of general circulation, all component municipalities in the Province of Pampanga are hereby enjoined to help disseminate public information through posters, tarpaulins or streamers to be posted in conspicuous places within their respective territorial jurisdictions, for the information and guidance of the general public. SECTION 11. Separability Clause . Should any provision, section of this Ordinance be declared invalid, the other the remaining provisions, sections, or parts which were not affected shall remain in full force and effect. SECTION 12. Repealing Clause . Any ordinances or any administrative orders or issuances which are inconsistent with this Ordinance are hereby accordingly repealed. HEITAD SECTION 13. Effectivity Clause . This Ordinance shall take effect thirty (30) days after copies hereof are posted in the bulletin board at the Provincial Capitol Building and Town Halls of component municipalities in the Province or after its publication in a local newspapers of general circulation whichever comes later. APPROVED. I HEREBY CERTIFY to the correctness of the above-quoted Ordinance. (SGD.) MARIA THERESA P. GUEVARRA Secretary to the Sanggunian ATTESTED: (SGD.) LILIA G. PINEDA (Vice-Governor) Presiding Officer APPROVED: (SGD.) DENNIS G. PINEDA Governor Date of Approval: December 12, 2019