Equalization Code of the City of Taguig

November 22, 2006 TAGUIG CITY ORDINANCE NO. 085-06 AN ORDINANCE ESTABLISHING THE EQUALIZATION CODE OF THE CITY OF TAGIG AND CREATING THE BUSINESS TAX EQUALIZATION BOARD OF THE CITY OF TAGUIG AND APPROPRIATING FUNDS THEREOF Sponsored by: Coun. Glen N. San Pedro Coun. Arnel M. Cerafica Coun. Henry M. Dueas, Jr. Coun. Allan Paul C. Cruz Coun. Ricardo J. Jordan Coun. Elpidio M. Javier Coun. Aurelio Paulo R. Bartolome Coun. Delio J. Santos Coun. Marisse Balina-Eron Coun. Baltazar T. Mariategue Liga Pres. Conrado C. Aquino, Sr. SK Fed. Pres. Jeffrey B. Morales WHEREAS, Section 151 of the New Local Government Code empowers cities to levy taxes, fees and charges provided that these levied and collected taxes, fees and charges by highly urbanized and independent component cities shall accrue to them and distributed in accordance with the provisions of the Code; WHEREAS, there is a need to formalize and establish a system in the handling of cases of disputes regarding Business Tax assessments in the City of Taguig; NOW, THEREFORE, BE IT ORDAINED BY THE SANGGUNIANG PANLUNGSOD NG TAGUIG IN SESSION ASSEMBLED: SECTION 1. Title. This Ordinance shall be known as "THE EQUALIZATION CODE OF THE CITY OF TAGUIG SERIES OF 2006." SECTION 2. Declaration of Policies. The following policies are hereby adopted in pursuance of this ordinance: 2.1 It is here declared the policy of the City of Taguig that the levy of taxes, fees, charges, and other impositions shall be equitable, progressive, and as far as practicable, based on the taxpayers' ability to pay; 2.2 It is the policy of the City of Taguig that the assessment and collection of taxes shall at all times endeavor to be efficient, fair, and with a minimum, if any, of red tape in implementation through relatively simple process for the mutual understanding of its people and the city government. SECTION 3. Scope. This Code shall exclusively apply to the handling of protests/appeals pertaining to business taxes, fees, charges and other impositions related to the conduct of commercial business. SECTION 4. Composition. The Business Tax Equalization Board shall be composed of the following: City Mayor Chairman City Vice-Mayor Vice-Chairman City Treasurer Member SP Committee Chairman on Ways and Means Member SP Committee Chairman on Trade and Industry Member Representative from the Taguig Business Council Member Representative from the Professional Sector Member The office of the City Treasurer's Office shall act as the secretariat of the Board. The Board shall review, evaluate and decide on petitions within sixty (60) days from the receipt of the complete and accurate written appeal. Otherwise, the appeal/petition shall be deemed approved in favor of the taxpayer. All members of the Board are entitled to an honorarium of Two Thousand (P2,000.00) Pesos each. SECTION 5. Imposition. All business taxes, fees, charges and other impositions must be paid by the taxpayer within the prescribed period. In cases of disputes, the concerned taxpayer must pay the whole amount as indicated in the Notice of Assessment with an annotation "Payment under Protest." The concerned taxpayers must formalize and file a written petition within sixty (60) days from the receipt of the Notice of Assessment contesting the assessment addressed to the Local Business Tax Equalization Board. Otherwise, the assessment shall become final and executory. The appeal/petition must include the following information: Business name, address, registration number, telephone number, fax number, e-mail address, and contact person. If represented, the representative's name, address, telephone number, fax number, and e-mail address. Identifying information from the assessment notice, balance due notice, or other document being appealed. The amount of tax, interest, or penalties in controversy, and the time period at issue. The type of appeal (wholly or partly, hence, decision may be wholly or partly) A brief explanation of each issue or area of dispute and on why it should be decided in the protester's favor if such be the case. To the extent known or available, reference to applicable rules, statutes, or supporting case law. SECTION 6. Refund. Refunds, should the decision of the Board be favorable to the taxpayer, total amount of Payment under Protest shall be applied to the taxpayer's subsequent assessments. SECTION 7. Separability Clause. If for any reason, any provision, section or part of this code is declared not valid by a court of competent jurisdiction or suspended or revoked by the Office of the President, such judgment shall not affect or impact the remaining provisions, sections or parts which shall continue to be in force and effect. SECTION 8. Applicability Clause. Pertinent provisions of existing laws and ordinances shall govern all other matters relating to the imposition in this code. SECTION 9. Repealing Clause. All orders, ordinances and resolutions in conflict with or inconsistent with any provisions of this ordinance are hereby repealed or modified accordingly. SECTION 10. Effectivity Clause. This Ordinance shall take effect on January 1, 2007 following its full and complete publication in a newspaper of local circulation. APPROVED, this 22nd day of November 2006 at Taguig City. Attested by: (SGD.) HON. AURELIO PAULO R. BARTOLOME Temporary Presiding Officer Certified by: (SGD.) ATTY. DANIEL B. VALDEZ SP Council Secretary Approved by: (SGD.) HON. SIGFRIDO R. TIGA City Mayor