Amnesty on the Payment of Penalties, Interest and Surcharge on Delinquent Real Properties, etc.

July 18, 2001 PASIG CITY ORDINANCE NO. 19-01 AN ORDINANCE GRANTING AND MANDATING AMNESTY ON THE PAYMENT OF PENALTIES, INTEREST AND SURCHARGE ON DELINQUENT REAL PROPERTIES, BUSINESS TAXES, MAYOR'S PERMIT, RENTALS ON MARKET STALLS, BUILDING PERMITS, OCCUPANCY AND ELECTRICAL PERMITS Authored By: Vice-Mayor Lorna A. Bernardo, Councilors Fortunato G. Co, Jr., Robert C. Eusebio, Roberto A. Barretto, Reynaldo R. San Buenaventura III, Jose S. Tatco, Jr., Rosalio D. Martires, Alejandro E. Santiago, Charmie Q. Benavides, Reynaldo F. Raymundo, Aquilino S. Dela Cruz, Gregorio P. Rupisan, Jr., Macario C. Cruz, Liga President Rolando C. Sambeli and SK President Xavier M. Garcia. WHEREAS, Section 17 (a) of R. A. 7160, otherwise known as the Local Government Code of 1991 provides that the local government units shall endeavor to be self-reliant and shall exercise such other powers and discharge other functions and responsibilities as are necessary, appropriate or incidental to efficient and effective provisions of the basic services and facilities: WHEREAS, Section 18 of the Local Government Code of 1991 provides that local government units, among others, shall have the power to create their own sources of revenue and thereby ensure their development into self-reliant communities and active participants in the attainment of national goals; WHEREAS, Section 458 (2) of the same code provides that the Sangguniang Panlungsod shall have the power to generate and maximize the use of resources and revenue for development plans, programs and priorities of the City; WHEREAS, under Section 458 (2) (ii), the Sangguniang Panlungsod shall have the power and authority to grant incentives and reliefs in the payments of taxes, fees and charges; WHEREAS, the present economic crisis being experienced nationwide resulted in the delay in the payment of taxes, fees and charges and in the problems of paying interests, surcharge and penalties due thereon; WHEREAS, to achieve the development of a more self-reliant city, the collection of real property taxes, business taxes, mayor's permit, rentals on market stalls, building permits, occupancy and electrical permits must at all time be promoted and enhanced. NOW, THEREFORE, BE IT ORDAINED by the SANGGUNIANG PANLUNGSOD of Pasig City in session assembled that: SECTION 1. Condonation of Interest, Penalties and Surcharges. There is hereby granted and mandated the grant of amnesty in the payment of interests, penalties and surcharges on taxes, fees and charges due on real properties, business taxes, mayor's permit, rentals on market stalls, building permits, occupancy and electrical permits. One Hundred Percent (100%) of the interests, penalties and surcharges heretofore mentioned shall be condoned for all delinquencies accruing for the year 2000 and prior years. However, interest, penalties and surcharge due on taxes fees and charges for the current year 2001 shall continue to be collected in the manner provided for by law and existing rules and regulations. SECTION 2. Coverage. The amnesty on interest, penalties and surcharge is hereby allowed, granted and mandated for the following: a. Those real properties which are delinquent in the payment of real property taxes for the year 2000 and prior years; cCTIaS b. Those which are undeclared and subject to back taxes; c. Those buildings and improvements which were constructed and renovated in the year 2000 and prior years without the payment of the building, electrical and occupancy permits, and to those machineries and equipment installed without paying the installation and electrical permits; d. Those business establishments which are delinquent in the payment of business taxes and mayor's permit for CY 2000 and prior years; e. Those business establishments which had undeclared their gross income for 2000 and prior years; f. Those legal occupants and awardees of stalls in the market who failed to pay the rental fees for the year 2000 and prior years. SECTION 3. Mode of Payment. Within the amnesty period, the taxes, fees and charges due less interest, penalties and surcharges herein covered by the amnesty may be paid in four (4) equal monthly installments. PROVIDED, HOWEVER, that the current year taxes, fees and charges including interest, penalties and surcharge are first paid and settled either in full or in installment basis. In case there is failure on the part of the taxpayer to pay any installment when due, the whole tax together with the penalty, interest and surcharge shall become due and demandable and shall be collected in accordance with law, rules and regulations. SECTION 4. Protest. Any protest filed with the concerned city government office or department must be given due course and acted upon during the period of amnesty. SECTION 5. Effectivity. The amnesty herein granted and mandated shall be effective for the period from August 1, 2001 to November 30, 2001. SECTION 6. This Ordinance shall take effect on the date mentioned in Section 5, hereof. APPROVED, this 18th day of July 2001, at Pasig City. (SGD.) HON. FORTUNATO G. CO, JR. (SGD.) HON. ROBERTO C. EUSEBIO Councilor Councilor (SGD.) HON. JOSE S. TATCO, JR. (SGD.) HON. ROSALIO D. MARTIRES Councilor Councilor (SGD.) HON. REYNALDO R. SAN BUENAVENTURA III (SGD.) HON. REYNALDO F. RAYMUNDO Councilor Councilor (SGD.) HON. ALEJANDRO E. SANTIAGO (SGD.) HON. CHARMIE Q. BENAVIDES Councilor Councilor (SGD.) HON. GREGORIO P. RUPISAN, JR. (SGD.) HON. AQUILINO S. DELA CRUZ Councilor Councilor (SGD.) HON. ROLANDO C. SAMBELI (SGD.) HON. MACARIO C. CRUZ LIGA President Councilor (SGD.) HON. XAVIER M. GARCIA SK President (SGD.) HON. ROBERTO A. BARRETTO Councilor Majority Floor Leader Attested: (SGD.) HON. LORNA A. BERNARDO City Vice Mayor Presiding Officer APPROVED: (SGD.) HON. SOLEDAD C. EUSEBIO City Mayor Attested: (SGD.) ATTY. HERMENEGILDO C. CRUZ City Councilor Secretary