An Ordinance Granting Tax Amnesty or Relief on the Payment of Surcharges, Penalties and Interest on Real Property Taxes on Machineries

March 8, 2017 *** Excerpts from the minutes of the 2nd Special Session of the 7th City Council of Valenzuela held on March 08, 2017 at 3:36 P.M. at the City Council's Session Hall, 3rd Floor, Legislative Building, Valenzuela City Hall, Karuhatan, Valenzuela City, Metropolitan Manila. VALENZUELA CITY ORDINANCE NO. 355-17 AN ORDINANCE GRANTING TAX AMNESTY OR RELIEF ON THE PAYMENT OF SURCHARGES, PENALTIES AND INTEREST ON REAL PROPERTY TAXES ON MACHINERIES Authored by: Coun. Marlon Paulo C. Alejandrino, Coun. Antonio R. Espiritu, Coun. Rovin Andrew M. Feliciano, Coun. Jennifer Pingree-Esplana, Coun. Ricardo Ricarr C. Enriquez, Coun. Ramon L. Encarnacion, Coun. Kimberly Ann D.V. Galang, Coun. Crissha M. Pineda, Coun. Lailanie P. Nolasco, Coun. Rosalie Esteban-Cayco, Coun. Kristian Rome T. Sy, Coun. Maria Cecilia V. Mayo and Coun. Fernando C. Francisco WHEREAS ,the City Government of Valenzuela continuously aims to enhance the effectiveness and efficiency of collection and administration of real property tax specifically to unpaid realty tax obligations; WHEREAS ,on 19 October 2015, the Sangguniang Panlungsod ng Valenzuela enacted Ordinance No. 246, Series of 2015 entitled "An Ordinance Granting Tax Amnesty or Relief on the Payment of Surcharges, Penalties and Interest on Real Property Taxes on Machineries," granting amnesty until 31 December 2015. The said Ordinance was amended by Ordinance No. 265, Series of 2016, extending the amnesty until 30 June 2017; WHEREAS ,while many taxpayers availed of said amnesty, records and data of the City Government would show that there is still a substantial amount of unpaid and collectible real property taxes on machineries; WHEREAS ,a grant of relief on surcharges, penalties and interest on delinquent real properties-machineries will encourage payment of the unpaid real property taxes and accelerate collection thereof; WHEREAS , Section 192 of Republic Act 7160, otherwise known as the Local Government Code of 1991, provides for the Authority to Grant Tax Exemption Privileges through ordinances duly approved. NOW, THEREFORE ,be it ORDAINED as it is hereby ORDAINED by the Sangguniang Panlungsod ng Valenzuela in a session duly assembled: SECTION 1. Short Title. This Ordinance shall be known as the "TAX AMNESTY OR RELIEF ON DELINQUENT REAL PROPERTY CLASSIFIED AS MACHINERIES ORDINANCE OF 2017." SECTION 2. Policy Statement. It shall be the policy of the City Government of Valenzuela to grant tax exemptions, incentives or relief under such terms and conditions as they may deem necessary. SECTION 3. Definition of Terms. a.) Amnesty shall refer to the forgiveness or condonation of interest on delinquent real property taxes. b.) Delinquent Real Property on Machineries refers to real property on machineries which taxes remain unpaid as of December 31, 2016. c.) Interest refers to 24% per annum penalty imposed on real property tax for non-payment within the prescribed time. d.) Machineries shall embrace machines, mechanical contrivances, instruments, appliances and apparatus attached to the real estate. It includes the physical facilities available for production as well as the installations and appurtenant service facilities, together with all other equipment designed for or essential to its manufacturing, industrial or agricultural purposes. SECTION 4. Amnesty Grant. There is hereby a grant of amnesty or relief to all owners of delinquent real property classified as machineries by condoning their accrued interest as of 31 December 2016 and prior years. ETHIDa SECTION 5. Coverage. This Ordinance shall cover real properties classified as Machineries which are declared as such as of 31 December 2016 but the real property thereon have not yet been paid. SECTION 6. Exclusion. This amnesty or relief shall not apply to those machineries levied and subjected to public auction sale conducted by the City of Valenzuela for non-payment of real property taxes. SECTION 7. Availment. Taxpayers who desire to avail of this tax amnesty or relief under this Ordinance shall file an application in a prescribed form to be issued by the City Treasurer's Office on or before 31 December 2016. SECTION 8. Conditions. The Tax Amnesty or Relief may be availed only upon settlement of the total basic real property tax obligations on the said machineries computed as of the date of application which must be filed on or before June 30, 2017. SECTION 9. Administrative Provision. For the effective implementation of this Ordinance, the following shall be observed: a.) The City Treasurer shall prepare the necessary forms to be used in this program within ten (10) days upon approval of this Ordinance; b.) The City Treasurer shall conduct intensive information drive; c.) The City Treasurer shall submit a report to the City Mayor and Sangguniang Panlungsod on the outcome of the program. SECTION 10. Public Auction Held in Abeyance. No public auction of real property classified as machineries due to non-payment of tax delinquencies shall be held and initiated by the City of Valenzuela during the amnesty period; upon expiration of the amnesty program, the City Treasurer may proceed with public auction or civil remedies. SECTION 11. Separability Clause. If for any reason any portion or provision of this Ordinance is declared unconstitutional or invalid, the other section or provision hereof which are not affected thereby shall continue to be in full force and effect. SECTION 12. Repealing Clause. All ordinances, resolutions, memoranda, orders and other issuances which are inconsistent with this Ordinance are hereby repealed or modified accordingly. SECTION 13. n Effectivity Clause. This Ordinance shall take effect immediately upon its approval. ENACTED. MARCH 8, 2017, VALENZUELA CITY, METROPOLITAN MANILA. (SGD.) HON. KIMBERLY ANN D.V. GALANG Councilor Majority Floor Leader (SGD.) HON. ROSALIE ESTEBAN-CAYCO Councilor Minority Floor Leader (SGD.) HON. MARLON PAULO C. ALEJANDRINO Councilor Asst. Majority Floor Leader (SGD.) HON. ANTONIO R. ESPIRITU Councilor (SGD.) HON. CRISSHA M. PINEDA Councilor HON. ROVIN ANDREW M. FELICIANO Councilor (SGD.) HON. LAILANIE P. NOLASCO Councilor HON. JENNIFER PINGREE-ESPLANA Councilor HON. KRISTIAN ROME T. SY Councilor (SGD.) HON. RICARDO RICARR C. ENRIQUEZ Councilor (SGD.) HON. MARIA CECILIA V. MAYO Councilor (SGD.) HON. RAMON L. ENCARNACION Councilor (SGD.) HON. FERNANDO C. FRANCISCO Councilor (President, League of Barangays) ATTESTED: (SGD.) FLAVIO C. DIAZ Secretary CERTIFIED CORRECT: (SGD.) HON. LORENA NATIVIDAD-BORJA City Vice Mayor Presiding Officer APPROVED: (SGD.) HON. REXLON T. GATCHALIAN City Mayor Date Signed: ________ n Note from the Publisher: Written as "5" in the original document.