Revenue Code to the Province of Rizal

February 4, 2008 RIZAL PROVINCIAL ORDINANCE NO. 001-08 AN ORDINANCE APPROVING THE "REVENUE CODE" OF THE PROVINCE OF RIZAL CHAPTER I General Provisions ARTICLE A Short Title and Scope SECTION 1A.01. Short Title . This title shall be known as the Revenue Code to the Province of Rizal. SECTION 1A.02. Scope and Application . This Code shall govern the levy, assessment, and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this Province. ARTICLE B Construction of Provisions SECTION 1B.02. 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 RA 7160, otherwise known as the Local Government Code of 1991. EcHaAC SECTION 1B.03. Rules of Construction . In construing 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; but 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 and 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 extend and be applied to one person or thing as well. (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. HTCISE (d) 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 or 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 Section . If the provisions of the different sections in the same article conflict with each other, the provisions of the section which is the last in point of sequence shall prevail. ARTICLE C Definition of Terms SECTION 1C.01. Definitions . When used in this Code: cEATSI (a) Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit. (b) 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 judicial entity, or association in a particular taxing jurisdiction. (c) Charges refer to pecuniary liability, as rents or fees against persons or property. (d) Cooperative is 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 the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. (e) Corporations includes partnerships, no matter how created or organized, joint-stock companies, 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. aAcHCT 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. (f) 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. (g) 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. (h) 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 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 returns, excise tax, and value added tax (VAT). (i) Levy means an imposition or collection of an assessment, tax, fee, charge, or fine. CITcSH (j) 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. (l) * Operator includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking. (m) Privilege means a right or immunity granted as a peculiar benefit, advantage or favor. (n) Person means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations. (o) Rental means the value of the consideration, whether in money, or otherwise, given for the enjoyment or use of thing. (p) 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 whom 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. HIAESC (q) Revenue includes taxes, fees and charges that a state or its political subdivision collects and receives into the treasury for public purposes. (r) 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. (s) 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 needs. CHAPTER II Provincial Taxes ARTICLE A Real Property Tax SECTION 2A.01. Imposition of the BASIC Real Property Tax . There is hereby levied an annual ad valorem tax at the rate of one percent (1%) of the assessed value of real property such as lands, buildings, machinery and other improvements affixed or attached to real property located in this Province. DaHSIT SECTION 2A.02. Additional Levy on Real Property for the Special Education Fund (SEF) . There is hereby levied a one percent (1%) tax on the assessed value of real property which shall be in addition to BASIC real property. The proceed thereof shall accrue exclusively to the Special Education Fund (SEF). SECTION 2A.03. Exemptions . The following are exempted from payment of the BASIC real property tax and the SEF 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, and parsonages or convents appurtenant thereto, mosques, nonprofit or religious cemeteries and all lands, buildings and improvements 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 distribution of water and/or generation and transmission of electric power; (d) All real property owned by duly registered cooperatives as provided for under RA 6938; and ACaDTH (e) Machinery and equipment used for pollution control and environmental protection. Except as provided herein and pursuant to Section 234 of the LGC, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992. SECTION 2A.04. Time of Payment. The real property tax herein levied together with the additional levy on real property for Special Education Fund (SEF) shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both BASIC and the additional SEF tax must be collected simultaneously. Payments of real property tax 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 2A.05 Tax Discount for Advanced and Prompt Payment . If the basic real property tax and additional SEF tax are paid on or before the deadlines as provided for in Section 2A.04 of this code, the taxpayer shall be entitled to a discount of ten percent (10%). If the abovementioned taxes are paid in full before January 1, the taxpayer shall be entitled to twenty percent (20%) tax discount. cSHIaA The above-mentioned discount shall only be granted to real properties without any delinquency. SECTION 2A.06. Collection and Distribution of Proceeds . The collection of the 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 and Municipal Treasurer. The Municipal Treasurer may deputize the Barangay Treasurer to collect taxes on real property located in the barangay ; Provided, that the Barangay Treasurer is properly bonded for the purpose; Provided, further, that the premium on the bond shall be paid by the Municipal Government concerned. The proceeds of the BASIC real property tax, including 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, in accordance with the provisions of this Article, shall be distributed as follows: 1. Province Thirty five percent (35%) shall accrue to the General Fund; 2. Municipality Forty percent (40%) to the General Fund of the Municipality where the property is located; aIAHcE 3. Barangay Twenty five percent (25%) shall accrue to the barangay where the property is located. The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after 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 for this purpose. The proceeds of the additional one percent (1%) SEF Tax shall be automatically released and shall be divided equally between the Provincial and Municipal School Boards for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board. The proceeds of the real property tax due prior to the effectivity of the Local Government Code (RA 7160) shall be distributed in accordance with the scheme prevailing at the time the said taxes were due and payable. SECTION 2A.07. Administrative Provisions . (a) On the Collection of Real Property Tax. 1. Assessor to Furnish Treasurer with Assessment Roll. The Provincial/Municipal Assessor shall prepare and submit to the Provincial/Municipal Treasurer 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 re-assessed and the values of such properties. cIETHa 2. Notice of Time for Collection of Tax . The Provincial Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of Basic real property tax and the additional tax for the 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 dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the provincial capitol. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. 3. Payment under Protest. a. No protest shall be entertained unless the taxpayers first pay the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from the payment to the Provincial Treasurer who shall decide the protest within sixty (60) days from receipt. b. Fifty percent (50%) of the tax paid under protest shall be held in trust by the Provincial Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 2A.06 of this Code. TcADCI 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 protester, or applied as tax credit against his existing or future tax liability. d. In the event that the protest is denied or upon lapse of the sixty (60) days period prescribed in subparagraph a, the taxpayer may, within sixty (60) days from receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filling a petition under oath in the standard from prescribed thereof, together with copies of the tax declaration and such affidavits or documents in support of the appeal. 4. Repayment of Excessive Collection . When an assessment of basic real property tax, or any tax levied under this Article, is found to be illegal or erroneous and 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, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filling a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. STcaDI 5. Notice of Delinquency in the Payment of Real Property Tax. a. When the real property tax or any other tax imposed under this Article becomes a delinquent, the Provincial/Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the hall and in publicly accessible and conspicuous place in each barangay . 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. b. Such notice shall specify the date upon which the tax became delinquent. It shall likewise state that 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, the delinquent real property will be sold at public auction, and the title of 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. EcHIDT 6. 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 and/or municipality may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. 7. Local Government's Lien . The basic real property tax and any other tax levied under this Article constitutes a lien on the 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 related interests and expenses. 8. 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 issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The Provincial/Municipal Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of delinquent owner of the property 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. The warrant shall be mailed to or served upon the delinquent owner of the real property of person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to serve upon the Provincial Assessor and Register of Deeds of the Province, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. EcHIAC The levying officer shall submit a report on the levy to the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. 9. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and applicable laws, the Provincial Treasurer or his 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 issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. 10. Advertisement and Sale . Within thirty (30) days after the service of the warrant of levy, the Provincial Treasurer or his deputy 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 affected by posting a notice at the main entrance of the Provincial Capitol, Municipal Hall, and in a publicly accessible and conspicuous place in the barangay where the property is located, and by publication once a week for two (2) consecutive weeks in a newspaper of general circulation in the Province. The advertisement shall specify the amount of 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 a description of the property sold. At any time 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 either at the main entrance of the Provincial Capitol or Municipal Hall, or on the property to be sold, or at any other place as specified in the notice of sale. SDHCac Within thirty (30) days after the sale, the Provincial Treasurer or his 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, the interest due thereon, the expenses of sale and a brief description of the proceedings. Provided, however, that proceeds of the sale in excess of the delinquency tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount sufficient to defray the cost of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. 11. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real 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 two (2) percent per month on the purchase price from 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 deputy. AaDSEC 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 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 two percent (2%) per month. Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale. 12. Final Deed to Purchaser . 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 proceedings upon which the validity of the sale rests. 13. Purchase of Property by the Provincial Government 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 cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Provincial Government 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 duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Province without the necessity of an order from a competent court. SEIaHT Within one (1) year from the sale of such forfeiture, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer the full amount of the real property tax and the related interest and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the Province. 14. Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding subsection at public auction. The proceeds of the sale shall accrue to the General Fund of the Province. 15. Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including the expenses, is collected. 16. Collection of Real Property Tax Through Courts . The Provincial Government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction, as follows: SIcCEA a. The Provincial Treasurer shall furnish the Provincial Legal Office a certified statement of delinquency who, within fifteen (15) days after receipt, shall file a 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 interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000.00), the competent court is the Municipal Trial Court and where the amount is in excess of Ten Thousand Pesos, the proper court is the Regional Trial Court. b. Where cognizable in an inferior court, the action must be filed in the municipality where the delinquent property is located. Where the Regional Trial Court has jurisdiction, the plaintiff Province shall file the complaint in the sale of the proper Regional Trial Court. c. 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 Legal Officer the exact address of the defendant where he may be served with summons. CSIDEc 17. Action Assailing Validity of Tax Sale . No court shall entertain action assailing 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 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 refunded 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 right of the delinquent owner of real property or the person having legal interest therein have been impaired. 18. 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 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. AcTHCE 19. Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial and Municipal Treasurer, or his deputy 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 to the Sanggunian concerned 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 therein. (b) Special Provisions. 1. Condonation or Reduction of Real Property Tax or Interest. 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 of Rizal, the Sangguniang Panlalawigan by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the 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. 2. Condonation or Reduction of Tax by the President of the Philippines . The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the Province. CcADHI 3. Duty of the Register of Deeds and Notaries Public to Assist the Provincial Assessor . It shall be the duty of the Register of Deeds and Notaries Public to furnish the Provincial Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, mortgaging real property received by, or acknowledged before them. 4. Insurance Companies to Furnish Information . Insurance companies are hereby required to furnish 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. 5. Fees in Court Actions . As provided for in Section 280 of the Local Government Code, all court actions; criminal or civil, instituted at the instance of the Provincial Treasurer shall be exempt from the payment of court and sheriff's fees. 6. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property to Province. As provided for in Section 281 of the Local Government Code, 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. TDcHCa 7. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges or Fees . As provided for in Section 282 of the Local Government Code, all real property assessment notices or owner's copies of tax declaration sent through mails by the assessor shall be exempt from the payment of postal charges or fees. 8. Sale or Forfeiture Before Effectivity of this 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 ordinance or laws then in force. SECTION 2A.08. Interest on Unpaid Real Property . Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Section 2A.04, 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. In no case, however, shall the total interest on unpaid tax or portion thereof exceed thirty six (36) months. SECTION 2A.09. Penalties for Omissions 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 assess 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 One Thousand Pesos (P1,000.00), 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. aCSTDc 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 Article 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 Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or 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 2A.10. Penalties for Delaying Assessment of Real Property and Assessment Appeal . 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 (P500.00) nor more than Five Thousand Pesos (P5,000.00) or 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 2A.11. Penalties for Failure to Dispose the Delinquent Real Property at Public Auction . The Provincial/Municipal Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject by a fine of One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), 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. IScaAE ARTICLE B Tax on Idle Lands SECTION 2B.01. Idle Land, Coverage . For purposes of real property taxation, idle lands shall include the following: (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 remains 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. Lands actually used for grazing purposes shall likewise not be considered idle lands. (b). Lands, other than agricultural, located in the Province, more than one thousand (1,000) square meters in area, one-half (1/2) of which remains unutilized or unimproved by the owner or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by 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 ownerships 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. STcADa SECTION 2B.02. Imposition of Tax . 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 and Special Education Fund Tax. SECTION 2B.03. Exemptions . The idle land tax shall not apply to idle lands wherein the owner of the property or person having legal interest therein is physically or legally prevented from improving, utilizing or cultivating the same by reason of force majeure , civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this Section shall file the corresponding application with the Provincial Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 2B.04. Collection and Accrual of Proceeds . The annual tax on idle lands shall be collected at the same time and in the same manner as that of the BASIC real property tax. The proceeds shall accrue to the General Fund of the Province. SECTION 2B.05. Listings of Idle Lands by the Assessor . The Provincial/Municipal Assessor shall make and keep updated records of idle lands located within his area of jurisdiction. For purposes of collection, the Provincial/Municipal (Assessor shall furnish a copy thereof to the Provincial/Municipal Treasurer who shall notify, the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. CIAHDT ARTICLE C Socialized Housing Tax SECTION 2C.01. Definition . When used in this article: (a) Socialized Housing refers to housing programs and projects covering houses and lots or home lots only duly undertaken by the government and private sector for the underprivileged and homeless citizens which shall include sites and services development, long-term financing, liberalized terms on interests payments, and such other benefits in accordance with the provisions of the Urban Development and Housing Act of 1992. (b) Urban areas refer to all cities regardless of their population density and to municipalities with a population density of at least five hundred (500) persons per square kilometer. SECTION 2C.02. Exemptions . The following are exempted from the socialized housing tax: (a) Those included in the coverage of RA 6657, otherwise known as the Comprehensive Agrarian Reform Law; (b) Those actually used for national defense and security of the state; ASIDTa (c) Those used, reserved or otherwise set aside for government offices, facilities and other installations whether owned by the National Government, its agencies and instrumentalities, including government-owned or controlled corporations, or by the local government units. Provided, however, that the land herein mentioned, or portions thereof, which have been used for the past ten (10) years from the effectivity of RA 7279 shall be covered by this tax; (d) Those used or set aside for parks, reserves for flora and fauna, forests and watersheds, and other areas necessary to maintain ecological balance or environmental protection, as determined and certified by the proper government agency; and (e) Those actually and primarily used for religious, charitable or educational purposes, cultural and historical sites, hospitals and health centers, and cemeteries or memorial parks. SECTION 2C.03. Imposition of Tax . There is hereby imposed a socialized housing tax at the rate of one-half percent (0.50%) on the assessed value of lands in urban areas in excess of Fifty Thousand Pesos (P50,000.00). SECTION 2C.04. Collection and Accrual of Proceeds . The fixed tax on socialized housing shall be collected at the same time and in the same manner as that of the Basic Real Property Tax. The proceeds of the additional socialized housing tax shall accrue to the General Fund for the Urban Development and Housing Program of the Province. IEHDAT SECTION 2C.05. Administrative Provisions . The Provincial Assessor shall keep an updated record of lands in urban areas within his jurisdiction with assessed values in excess of Fifty Thousand Pesos (P50,000.00). For purposes of collection, the Provincial Assessor shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax. ARTICLE D Tax on Transfer of Real Property Ownership SECTION 2D.01. Imposition of Tax . There is hereby levied a tax on sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of fifty percent (50%) of one percent (1%) of the total consideration involved in the acquisition of the property or fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The fair market value as used herein shall be that reflected in the prevailing schedule of fair market values enacted by the Sangguniang Panlalawigan. SECTION 2D.02. Exemptions . The sale, transfer or other disposition of real property pursuant to RA 6657 shall be exempted from this tax. SECTION 2D.03. Time of Payment. It shall be the duty of the seller, donor, transferor, executor or administrator to pay to the Provincial/Municipal Treasurer the tax herein imposed within sixty (60) days from the date of execution of the deed or from the date of the property owner's death. HEDCAS SECTION 2D.04. Administrative Provisions . (a) The Registrar of Deeds of the province, shall before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial/Municipal Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one. (b) Notaries Public shall furnish the Provincial/Municipal Treasurer with copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. ARTICLE E Tax on Printing and Publication SECTION 2E.01. Imposition of Tax . There is hereby levied a tax at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts for the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature. In the case of a newly started business, the tax shall be one-twentieth (1/20) of one percent (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 herein. cCAIaD SECTION 2E.02. Exemptions . The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education as school texts or references shall be exempt from the tax herein imposed. SECTION 2E.03. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the Provincial/Municipal Treasurer, within the first twenty (20) days following each quarter. In case of a newly started business, the tax shall be paid before the business starts to operate. ARTICLE F Franchise Tax SECTION 2F.01. Definition . When used in this Article, franchise is a right or privilege, affected by public interest, which is conferred upon private persons or corporation, under such terms, and conditions as the government and its political subdivision may impose in the interest of public welfare, security and safety. SECTION 2F.02. Imposition of Tax . There is hereby imposed a tax on business enjoying a franchise tax, at a rate of fifty percent (50%) of one percent (1%) of the gross annual receipts, which shall include both cash sales and sales on account realized during the preceding calendar year, or any fraction thereof, as provided herein. IDESTH The capital investment to be used as basis of the tax newly started business as herein provided shall be determined in the following manner: (a) If the principal office of the business is located within the Province, the paid up capital stated in the Articles of Corporation in case of corporations, or in any similar document in case of other types of business organization, shall be considered as capital investment. (b) In case of a branch or sales office located within the Province which commences business operations during the same year as the principal office but which is located in another locality, the paid-up capital referred in (a) shall mean the amount of the capital investment made for the said branch or sales office. (c) Where the newly started business is a branch or sales office commencing 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 2F.03. Exemptions . The term business enjoying a franchise shall not include holders of certificates of public convenience for the operation of public vehicles for reason that such certificates are not considered as franchises. SECTION 2F.04. Time of Payment. The tax imposed in this Article shall be due and payable in quarterly installments to the Provincial Treasurer, within the first twenty (20) days following each quarter in the case of newly started business; the tax shall be paid before the business starts to operate. ISCaDH ARTICLE G Professional Tax SECTION 2G.01. Imposition of Tax . There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of THREE HUNDRED PESOS (P300.00). SECTION 2G.02. Coverage . Professionals who passed the bar examinations, any board or other examinations conducted by the Professional Regulation Commission (PRC), or any other profession requiring government examination shall be subject to the professional tax. SECTION 2G.03. Exemption . Professionals exclusively employed in the government shall be exempt from the payment of this tax. SECTION 2G.04. Payment of Tax . The professional tax shall be paid before the any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession after the month of January must; however, pay the full tax before engaging therein. SECTION 2G.05. Time of Payment. The professional tax shall be payable annually, on or before the thirty-first (31st) day of January of each year to the Provincial Treasurer. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. DASCIc SECTION 2G.06. Place of Payment. Every person legally authorized to practice his profession, in case he practices his profession in several places, shall pay to the Provincial/Municipal Treasurer, the professional tax if he maintains his principal office within the Province. SECTION 2G.07. Administrative Provisions . (a) A person who paid the professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, likewise, or fee for the practice of such profession. (b) The Provincial/Municipal Treasurer before accepting payment of the tax, shall require presentation of the valid Professional Licenses issued by the Professional Regulation Commission. (c) Any individual or corporation employing a person subject to the professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. (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 official receipts issued to him. HTDcCE ARTICLE H Amusement Tax on Admission SECTION 2H.01. Definitions . When used in this Article: (a) Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, and pastime or fun. (b) Amusement places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by viewing the show or performances. SECTION 2H.02. Imposition of Tax . There is hereby levied a tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at the rate of Thirty Percent (30%) of the gross receipts from admission fees. SECTION 2H.03. Manner of Computing . In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees or operators and paid to the Provincial Treasurer before the gross receipts are divided between said proprietors, lessees or operators and the distribution of the cinematographic films. aHSAIT SECTION 2H.04. Exemptions . The holding of operas, concerts, dramas, recitals, paintings and art exhibitions, flower shows, musical programs, literary and oratorical presentations except pop, rock or similar concerts shall be exempted from the payment of the tax herein imposed. SECTION 2H.05. Time and Place of Payment . The amusement tax on admission herein imposed shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty (20) days of the month next following that for which they are due to the Provincial/Municipal Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and the distributors of the cinematographic films. In the case of itinerant operators of similar modes of amusement, the tax herein prescribed shall be paid immediately after the last full show or performance. SECTION 2H.06. Administrative Provisions . (a) Filing at Return. Upon payment of the tax due, the proprietors, lessees or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement, shall attach a true and complete sworn return showing the gross receipts from admission fees during the preceding month. ETIcHa (b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where payment of a fee is required for admission, shall provide for himself with tickets which shall be serially numbered indicating therein the name of the amusement place and the admission price. The serial number must be printed on both ends of tickets 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 box or receptacle shall only be opened in the presence of a representative from the Office of the Provincial/Municipal Treasurer. (c) Registration of Tickets. All admission tickets, which shall be sold to the public, must first be registered with the Office of the Provincial Treasurer and shall be stamped with the seal of the said office. It shall be unlawful for any proprietor, operator and lessee of an amusement place to keep on his possession or have unregistered tickets in the amusement place. (d) Verification of Tickets. The Provincial Governor or Provincial/Municipal Treasurer shall, whenever they deem it necessary for the good of the service, post their duly authorized inspectors at the gates of the amusement places for the purpose of verifying all tickets sold thereat. TDCAHE Said duly authorized inspectors shall have access to all admission tickets being sold to the public from opening time of the amusement place up to closing time. ARTICLE I Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers or Retailers, in Certain Products SECTION 2I.01. Imposition of Tax . There is hereby imposed an annual fixed tax for every truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, rice, corn, poultry feeds and other animal feeds, meat, poultry, dairy products, breads, pasta, confectionaries, processed or preserved food, agricultural, marine or fresh water products, cooking oil or cooking gas, cement, hardware and other construction materials, glassware, home and office furniture and appliances, laundry soap, detergents, medicines or other articles of commerce of whatever kind or nature as may hereafter be determined by the Sangguniang Panlalawigan, to sales outlets, or consumers, whether directly or indirectly, within the Province in the amount of Five Hundred Pesos (P500.00). SECTION 2I.02. Exemption . The manufacturers, producers, wholesalers, dealers and retailers referred to in the preceding section shall be exempt from the payment of the peddler's tax in the sale of any merchandise or article of commerce imposable by the province. SECTION 2I.03. Time and Place of Payment. The tax imposed in this Article shall accrue on the first (1st) day of January and shall be paid to the Provincial/Municipal Treasurer within the first twenty (20) days of January. cDIaAS CHAPTER III Service Fees ARTICLE A Secretary's Fees SECTION 3A.01. Imposition of Fees . There shall be collected the following fees from every person requesting for copies of official records and documents from the offices of the province. Amount of Fee (a). For every page or fraction thereof typewritten (not including the certificate and notation). P30.00 (b). For each certificate of correctness (with seal of office) written on the copy or attached thereto. 50.00 (c). For certifying the official act of the Judge or other judicial certificate with seal. 100.00 (d). For certified copies of any papers, records, decrees, judgment or entry of which any person is entitled to demand and receive a copy for each page. 20.00 (e). Photocopy or any other copy produced by copying machine per page 20.00 (f). Medical Certificate 50.00 (g). Tax Clearance 50.00 (i). n Certified True Copy of Tax Declaration 50.00 (j). Mortgage and other annotation on Tax Declaration and other assessment records. 50.00 (k). Naturalization Petition and Oath taking 200.00 (l). Travel Abroad 50.00 (m). Firearm's License 50.00 (n). Petition for change of name 50.00 (o). Adoption 50.00 (p). Employment/retirement, etc. 50.00 SECTION 3A.02. Exemption . The fees imposed in this Article shall not be collected for copies furnished to other offices and branches of the government for official business, except for those copies by the Court at the request of the litigant, in which case, charges shall be in accordance with the abovementioned schedule. SECTION 3A.03. Time and Manner of Payment. This fees shall be paid to the Provincial Treasurer at the time the request, written or otherwise, for the issuance of a copy of any provincial record or document is made. CHAPTER IV Provincial Charges ARTICLE A Hospital Service Fees SECTION 4A.01. Imposition of Provincial Hospital Service Fees . The following schedule of fees is hereby imposed for services of facilities rendered by the Provincial Hospitals: cADEIa Room Rates Big Private Room with Aircon and Ref P500.00/day Small Private Room with Aircon 350.00/day Semi-private Room (Two Bed) without aircon 200.00/day Medicare Ward without aircon 100.00/day Pay ward (4 beds & above) w/o aircon 100.00/day Charity Ward 50.00/day Operating Room Fees Charity Use of Operating Room 500.00 Use of Anesthesia Machine 200.00 Use of Cardiac Monitor 50.00 Use of Cautery Machine 50.00 Use of Pulse Oximeter 50.00 Pay Use of Operating Machine 1,000.00 Use of Anesthesia Machine 500.00 Use of Cardiac Monitor 200.00 Use of Cautery Machine 200.00 Use of Pulse Oximeter 200.00 Delivery Room Fees Charity Use of Delivery Room 200.00 Nursery 50.00 Use of Incubator 100.00 Pay Use of Delivery Room 500.00 Nursery 100.00 Use of Incubator 200.00 Use of Oxygen 350.00/tank Use of Nebulizer 20.00 Laboratory Charges Blood Chemistry FBS 85.00 BUN 85.00 Cholesterol 80.00 Creatinine 65.00 Uric Acid 85.00 ALT (SGPT) 105.00 AST (OT) 110.00 ALK Phostate 120.00 Triglycerides 120.00 Total Protein 85.00 Chloride 85.00 Total Bilirubin 100.00 Na+ 85.00 K+ 85.00 HDL Cholesterol 20.00 Acid Phosphatate 85.00 Hemogluco Test 25.00 Clinical Microscopy and Parasitology Urine Sugar 25.00 Bile Test 20.00 RT Urinalysis 30.00 Pregnancy Test 85.00 RT Stool Exam 30.00 Occult Blood 25.00 AFB 40.00 Gram Staining 40.00 Hematology ABO Typing 40.00 RH Typing 60.00 CT BT 40.00 CBC 70.00 CBC Typing 80.00 HB RBC 40.00 HB SCT Typing 60.00 Hematocrit 30.00 WBC Diff. CT 50.00 RSR 45.00 X-Matching 160.00/pack Mal Smear 30.00 Peripheral Smear 100.00 Prothrombin Time 60.00 Platelet Count 35.00 Serology (immunology) Widal Test 100.00 Hepa B 150.00 HIV 150.00 Others CSF 70.00 Sperm Count 30.00 ECG 100.00 Radiology Pay (Out patient or In patient) 150.00/film (any size) Charity (Out patient or In patient) 120.00/film (any size) Dental Fees 50.00/tooth extraction Ultrasonology Liver and Gall Bladder 200.00 Pancreas 200.00 Spleen 200.00 Biliary Tree 150.00 Abdominal Aorta 150.00 Kidney 300.00 Urinary 150.00 Prostate 120.00 Thyroid Gland 300.00 Pelvic (pregnant/not pregnant) 250.00 Biophysical Scoring 400.00 Hepato Biliary Tree 300.00 (Liver, GB, BT) Kidney, Urinary Bladder, KUB 350.00 Pelvic with BPS 400.00 Whole Abdomen 1,000.00 Ambulance Up to Medical City 350.00 Manila and Suburb 500.00 Medical Certificate Ordinary 50.00 Medico Legal 100.00 Professional Fee The professional fee for medical and surgical services rendered for patients occupying private rooms, semi-private rooms and paywards at the Rizal Provincial Hospitals is hereby fixed as follows: A. For patients occupying beds higher than medicare rate: 1. Paywards-4 beds or above Medicare rate plus 25% 2. Semi-Private-2 beds Medicare rate plus 25% 3. Private-single bed Medicare rate pus 100% B. Patients occupying service bed (charity) must not be charged any professional fee for services rendered. SECTION 4A.02. Time and Manner of Payment. The fees herein shall be paid upon application or after extension of service. In no case shall deposit be required in emergency cases requiring immediate attention. THESAD SECTION 4A.03. Exemptions . Residents who are certified by the assigned Provincial Social Welfare Officer as indigent and upon approval by the Provincial Governor may be exempted from the payment of any or all fees in this schedule. An indigent is one who belongs to a family income does not exceed P50,000.00 per year of the poverty line established by NEDA, whichever is higher. ARTICLE B Charges for Use of Government Facilities SECTION 4B.01. Imposition of Charges . There shall be collected fees and charges for the use of the different facilities owned by the Province of Rizal. The Provincial Finance Committee shall establish the rates and/or floor price for the different government facilities subject to the approval of the Honorable Governor. SECTION 4B.01. n Time of Payment. The full amount of rental shall be paid to the Office of the Provincial Treasurer within two (2) days prior to the use thereof or within the time specified in the Contract of Lease. SECTION 4B.03. Administrative Provisions . A written application and contract with the Office of the Provincial Administrator shall be required for any of the aforementioned services. EaTCSA ARTICLE C Parking Fees SECTION 4C.01. Imposition of Fee . There shall be collected a parking fee of the Twenty Pesos (P20.00) per vehicle entering the provincial compound. SECTION 4C.02. Exemptions . No such fees shall be collected from officers and employees of government offices within the compound provided the required stickers shall have been secured from the Provincial Treasurer's Office upon payment of the corresponding fee to cover the cost of sticker. SECTION 4C.03. Time of Payment. The fee shall be collected upon entry within the compound. ARTICLE D Affiliation Fees SECTION 4D.01. Imposition of Fee . There shall be collected a fee of Sixty Pesos (P60.00) per nursing student per 8 hour duty with contract affiliation training in the hospitals owned and operated by the Rizal Provincial Government. SECTION 4D.02. Time of Payment. The fee shall be collected upon approval of the Honorable Governor of the Contract of Affiliation and Training of Nursing Students with Rizal Provincial Hospitals. EIcSDC SECTION 4D.03. Administrative Provision . The Provincial Finance Committee shall issue the implementing rules and regulations in the proper implementation and collection of the aforementioned fee. CHAPTER V General Administrative Provisions ARTICLE A Collection and Accounting of Provincial Taxes and Other Impositions SECTION 5A.01. Tax Period. Unless otherwise provided in this Ordinance, the tax period for all local taxes, fees, and charges imposed under this Ordinance shall be the calendar year. SECTION 5A.02. Accrual of Tax . Unless otherwise provided in this Ordinance, all taxes and charges imposed herein shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rate of existing taxes, fees, or charges, shall accrue on the first (1st) day of quarter next following the effectivity of the Ordinance imposing such new levies or taxes. SECTION 5A.03. Time of Payment. Unless specifically provided herein, all taxes, fees, and charges imposed in this Ordinance shall be paid within the first twenty (20) days of January or each subsequent quarter as the case may be. DcIHSa SECTION 5A.04. Surcharge for Late Payment. Failure to pay the tax described in this Article within the time required shall subject the taxpayer to a surcharge of 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 5A.05. Interest on Unpaid Tax . In addition to the surcharge imposed herein, where the amount of any other revenue due to the Province except voluntary contributions or donations, is not paid on the date fixed 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 at the rate not to exceed 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. Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid. SECTION 5A.06. Collection . Unless otherwise specified, all taxes, fees and charges due to this province shall be collected by the Provincial Treasurer or his duly authorized representatives. Unless otherwise specifically provided in this Ordinance, or under existing laws and ordinances, the Provincial Treasurer is hereby authorized, subject to the approval of the Provincial Governor, to promulgate rules and regulations for the proper and efficient administration and collection or taxes, fees and charges herein levied and imposed. IEAacT SECTION 5A.07. Issuance of Receipts . If shall be the duty of the Provincial Treasurer or his authorized representative to issue the required official receipt to the person paying the tax, fee or charge wherein the date, amount, name of the person paying and the account for which it is paid, are shown. The Ordinance Number and the specific section thereof upon which collections are based shall invariably be indicated on the face of all official receipts acknowledging payment of taxes, fees, or charges. SECTION 5A.08. Record of Person Paying Revenue . It shall be the duty of the Provincial Treasurer to keep a record, alphabetically arranged and open to public inspection during office hours, of the names of all persons paying provincial taxes, fees and charges. He shall, as far as practicable, establish and keep current the appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance. SECTION 5A.09. Accounting of Collections . Unless otherwise provided in this Ordinance and other existing laws and ordinances, all monies collected by virtue of this Ordinance shall be accounted for in accordance with the provisions of existing laws, rules and regulations and credited to the General Fund of the Province. SECTION 5A.10. Examination of Books of Accounts . The Provincial Treasurer shall, by himself or through any of his deputies duly authorized in writing, examine the books of accounts and other pertinent records of the business establishments doing business within the province, and subject to provincial taxes, to ascertain, assets and collect the true and correct amount of the tax due from the taxpayer concerned. Such examination shall be made during regular business hours once every year for every tax period, which shall be the year immediately preceding the examination. Any examination conducted pursuant to the provisions of this Section shall be certified to by the examining official and such certificate shall be made of record in the books of accounts of the taxpayer concerned. SEcADa In the case the examination herein authorized is to be made by a duly authorized deputy of the Provincial Treasurer, there shall be written authority issued to the former which shall specifically state the name, address and business of the taxpayer whose books of accounts and the 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 depuly or duty authorized representative. The forms and the guidelines to be observed for the proper and effective implementation of this Section shall be those prescribed by the Department of Finance. SECTION 5A.11. Accrual of the General Fund of Fines, Cost, and Forfeitures . Unless otherwise provided by law or ordinance, fines, costs, forfeitures, and other pecuniary liabilities imposed by the count for violation of any provincial ordinance shall accrue to the General Fund of the province. SECTION 5A.12. Automatic Adjustment of Fees . Fees collected by the Provincial Treasurer shall be automatically increased at the rate of ten percent (10%) every five (5) years. aIcDCH ARTICLE B Civil Remedies for Collection of Revenues SECTION 5B.01. Local Government's Lien . Local taxes, fees, charges and other revenues herein provide 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 lien but upon also 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 local taxes, fees, and charges including related surcharges and interest. SECTION 5B.02. 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 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 to levy upon real property and interest in or rights to real property; and (b) By judicial action. cSDHEC Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the Provincial Treasurer. SECTION 5B.03. 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 deputy may, upon written notice, seize or confiscate any personal property belonging to the 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 deputy shall issue a duly authenticated certificate based upon the records of this office showing the fact of delinquency and the amount of the 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 existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for. (b) Accounting of 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 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. TCASIH (c) Publication . The officer shall forthwith cause a notification to be exhibited in not less than three (3) conspicuous places in the territory of the local government units where the distrained is made; 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 Provincial Governor. (d) Release of Distrained Property Upon Payment Prior to Sale . If not any time prior to the consummation of the sale, all proper charges are paid to the officer conducting the same, the goods or effects distrained shall be restored to the owner. (e) Procedure of Sale . At the time and place 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 same, the Provincial Treasurer, shall make a report of the proceedings to the Provincial Governor. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the local government unit concerned 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. DTIaHE Such Committee on Appraisal shall be composed of the Provincial Treasurer as Chairman, with a representative of the Commission on Audit 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 the 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 imposed for the services of the local officer or his representative. 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. (g) Levy on Real Property. After expiration of the time required to pay the delinquency tax, fee or charge, real property may be levied on before, simultaneously or after the distraint of personal property belonging to the taxpayer. To this end, the Provincial Treasurer, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of 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 of 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 Assessor and Register of Deeds of the province who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Province, to his agent or manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question. EITcaH 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 the levy shall, within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panlalawigan. (h) 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, if he fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or if he is found guilty of abusing the exercise thereof by competent authority, shall be automatically be dismissed from the service after due notice and hearing. (i) 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 usable 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 provincial hall, and in a public and conspicuous place 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. The advertisement shall contain the amount of taxes, fees and charges, and penalties due thereon, and the time and place of sale, the name of taxpayer against whom the taxes, fees and 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 Hall 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. EHSADc Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Sangguniang Panlalawigan, and which shall form part of his records. After consultation with 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 sale, showing proceedings of the sale, describing the property sold, stating name of the purchaser and setting out the exact amount of all taxes, fees, charges and related charges, interests or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The Provincial Treasurer may, by a duly approved ordinance, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Ordinance, 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. (j) 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 and charges, and related surcharges, interests 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 time 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. DTISaH The Provincial Treasurer or his deputy 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 of 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 and other 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. (k) Final Deed 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, interests and penalties. The deed shall sufficiently recite all the proceedings upon the validity of the sale depends. TICAcD (l) Purchase of Property by the Province 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 surcharges, interests, penalties and cost, the Provincial Treasurer shall purchase the property on 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 record of his office. It shall be the duty of the Register 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, interests, or penalties, and the cost of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Province. (m) Resale of Real Estate Taken for Taxes, Fees or Charges . The Sangguniang Panlalawigan may, by a duly approved ordinance, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired in the preceding paragraph at public auction. The proceeds of the sale shall accrue to the General Fund of this Province. TaCSAD (n) Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action . The province may enforce 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 prescribed period in Section 194 of RA 7160, as implemented under Article 284 of the implementing rules and regulations (IRR). (o) Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including expenses is collected. (p) Personal Property Exempt from Distraint or Levy . The following property shall be exempted from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1. Tools and the implements necessarily used by the delinquent taxpayer in the 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 occupation; HIaTCc 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 (P10,000.00); 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 fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), 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 property. ARTICLE C Taxpayer's Remedies SECTION 5C.01. Period of Assessment and Collection . (a) Local taxes, fees or charges shall be assessed within five (5) years from the date they become due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after expiration of such period; Provided, that taxes, fees or charges which have accrued before the effectivity of the Local Government Code of 1991 may be assessed within a period of five (5) years from the date they become due. CaTcSA (b) In case of fraud or intent to evade the payment of taxes, fees or charges, the same may be assessed with 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 such action shall be instituted after the expiration of said period. Provided, however, the taxes, fees and charges assessed before the effectivity of the LGC of 1991 may be assessed within a period of three (3) years from the date of assessment. (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 of collection; 2. The taxpayer request 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. aTCADc SECTION 5C.02. Protest of Assessment. When the Provincial Treasurer or his duly authorized representative find that collect 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 filing. In cases where the protest is denied, the taxpayer shall have thirty (30) days from the receipt of denial or from the lapse of the sixty-day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable. SECTION 5C.03. Claim for Refund or 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 payment of such tax, fee or charge, or from the date the taxpayer is entitled to a refund or credit. ScTaEA SECTION 5C.04. Legality of this Code. Any question on the constitutionality or legality of this Ordinance may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of Justice who shall render his decision within sixty (60) days from the date of receipt of the appeal; Provided, however, that such appeal shall not have the effect of suspending the effectivity of this Ordinance and the accrual and payment of the tax, fee or charge levied herein; Provided, finally, that within thirty (30) days after the receipt of the decision or the lapse of sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file the appropriate proceedings with a court of competent jurisdiction. ARTICLE D Miscellaneous Provisions SECTION 5D.01. Power to Levy Other Taxes, Fees or Charges . The Province may exercise the power to levy taxes, fees or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws; Provided, that the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contradictory to declared national policy. Provided, further, that the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose. THcaDA SECTION 5D.02. 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. SECTION 5D.03. Public Dissemination of this Code . Copies of this Revenue Code shall be furnished to the Provincial Treasurer for public dissemination. SECTION 5D.04. Authority to Adjust Rates . The Sangguniang Panlalawigan shall have the sole authority to adjust rates as prescribed herein not oftener that once every five (5) years, but in no case shall such adjustment exceed ten percent (10%) of the rates fixed under this Ordinance. SECTION 5D.05. Withdrawal of Tax Exemption Privileges . Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoined by all persons, whether natural or judicial, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under RA 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as a 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 RA 6810, and printer and/or publisher of books or other reading materials prescribed by DepEd as school texts or references, insofar as receipts from the printing and/or publishing thereof are concerned, are hereby withdrawn. IcDCaS CHAPTER VI General Penal Provisions SECTION 6.01. Penalties for Violation of Tax Ordinance . Any person or persons who violates any of the provisions of this Ordinance or the rules or regulations promulgated by authority of this Ordinance shall, upon conviction, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00), or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. This section shall not apply to Sections 2A.08, 2A.09, 2A.10 and 2A.11. If violation is committed by any 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 thereof. Punishment by a fine or imprisonment as herein provided for, shall not relieve the offender from the payment of the tax, fee or charge imposed under this Ordinance. CHAPTER VII Final Provisions SECTION 7.01. Separability Clause . If for any reason, any section or provision of this Ordinance shall be held to be unconstitutional or invalid by competent authority, such judgment or action shall not affect or impair the other sections or provisions thereof. EDcICT SECTION 7.02. Applicability Clause . All other matters relating to the impositions in this Ordinance shall be governed by pertinent provisions of existing laws and other ordinances. SECTION 7.03. Repealing Clause . All ordinances, rules and regulations, or part thereof, in conflict with, or inconsistent with any provisions of this Ordinance are hereby repealed or modified accordingly. SECTION 7.04. Effectivity. This Ordinance shall take effect fifteen (15) days after its publication in a newspaper of general circulation. ENACTED this 4th day of February 2008, Rizal Provincial Capitol, Pasig City. CERTIFIED APPROVED, TRUE AND CORRECT: (SGD.) JOSEPH G. CENIDOZA Board Secretary IV ATTESTED: (SGD.) ENGR. FRISCO S. SAN JUAN, JR. Vice Governor Presiding Officer APPROVED: (SGD.) CASIMIRO A. YNARES III, M.D. Governor Published in The Daily Tribune on March 14, 2008. n Note from the Publisher: Copied verbatim from the official copy.