Brgy Revenue Code Template
Brgy Revenue Code Template
Brgy Revenue Code Template
Logo
CHAPTER I
GENERAL PROVISIONS
ARTICLE A. SHORT TITLE AND SCOPE
Section 1. Title.
This Ordinance shall be known as the “Revenue Code of Barangay _______________
(2016)”.
Section 2. Scope. This Code shall govern the levy, assessment and collection of taxes,
fees, charges and other impositions within the jurisdiction of this barangay.
ARTICLE B. DEFINITIONS AND RULES OF CONSTRUCTION
Section 3. Definitions. When used in this Code, the term:
Amusement – is a pleasurable diversion and entertainment. It is synonymous to
relaxation, avocation, pastime or fun.
Amusement Places – include theaters, cinemas, concert halls, circuses and other
places of amusement where one seeks admission to entertain oneself by seeing or
viewing the show or performance.
Business – means trade or commercial activity regularly engaged in as a means
of livelihood or with a view to profit.
Capital – signifies the actual estate, whether in money or property owned by an
individual or corporations; it is a fund with which it transacts its business, which would
be liable to each creditor, and which in case of insolvency passes on to a receiver.
Capital Investment – is the capital which a person employs in any undertaking, or
which he contributes to the capital of a partnership, corporation, or any other juridical
entity or association in a particular taxing jurisdiction.
Charges – refer to pecuniary liability, as rents or fees against persons or property.
Countryside and Barangay Business Enterprise – refers to any business entity,
association or cooperative registered under the provisions of Republic Act No. 6810,
otherwise known as Magna Carta for Countryside and Barangay Business Enterprises
(Kalakalan 20).
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.
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 or constructively 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 return, excise tax and value-added tax (VAT).
Levy – means imposition or collection of assessment, tax, tribute, or fine.
Operator – includes the owner, manager, administrator, or any other person who
operates or is responsible for the operation of a business establishment or undertaking.
Persons – means every natural or juridical being, susceptible of rights and obligations
or of being the subject of legal relations.
Places of Recreation – include places of amusement where one seeks admission to
entertain himself by seeing or viewing the show or performance or those where one
amuses by direct participation.
Residents – refer to natural persons who have their habitual residence in this place,
where they exercise their civil rights and fulfill their civil obligations, and
to juridical persons for which 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
law, 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.
Retail – means sale where the purchaser buys the commodity for his own consumption,
irrespective of the quantity of the commodity sold.
Retail Stores – are business establishments with fixed business address in the
barangay where goods are kept for sale to purchasers for personal consumption.
Revenue – include taxes, fees and charges that a State or its political subdivision
collects and receives into the treasury for public purposes.
Services–mean the duties, work or functions performed or discharged by the
government officer, or by any private person contracted by the government, as the case
may be.
Tax –means an enforced contribution usually monetary in form, levied by the law-
making body on person and property subject to its jurisdiction for the precise purpose of
supporting governmental needs.
Section 4. 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 R.A. 7160 and its Implementing Rules and Regulations as well as in other
applicable laws.
Section 5. 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 or when applied they would lead to absurd or highly improbable
results.
a) General Rule. All words and phrases shall be construed and understood according to
the common and approved usage of the language; but 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 or
appropriate meaning.
b) Gender and Number – Every word in this 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 and every word importing the plural number shall extend
and apply to one person or thing.
c) 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 provision when expressed in
days shall be computed by excluding the first day and including the last day, except
when the last day falls on a Sunday or Holiday in which case, the same shall be
excluded from the computation, and the next business day shall be considered the last
day.
d) References. All references to Chapters, Articles, Sections are to Chapters, Articles,
Sections in this Code unless otherwise specified.
e) Conflicting Provisions of Chapters. If the provisions of different chapters conflict with
each other, the provisions of each chapter shall prevail as to all specific matter and
questions involved therein.
f) Conflicting Provisions of Sections. If the provisions of different sections in the same
chapter conflict with each other, the provision of the section which is last in point of
sequence shall prevail.
CHAPTER II
BUSINESS TAX
ARTICLE A. TAX ON RETAIL STORES OR RETAILERS
Section 6. Imposition of Tax. There is hereby levied an annual tax on “stores
or retailers with fixed business establishments” the following:
On Stores or retailers with gross sales or receipts for the preceding calendar year of
P30,000.00 or less, the amount of tax is One Percent (1%) of such Gross Sales or
Receipts
Section 7. Time and Payment and Accrual of Tax. The tax imposed herein shall
accrue on the first day of January of each year as regards subjects then liable therefore.
Section 8. Collection of Taxes. The tax must be paid to, and collected by, the
Barangay Treasurer or his duly authorized representative before any business or trade
activity herein specified can be lawfully begun or pursued and the tax shall be reckoned
from the beginning of the calendar year. When the business is abandoned, the tax shall
not be exacted for a period longer than the end if the calendar quarter. When the tax
has been paid for a period longer than the current quarter and the business, or trade
activity, is abandoned, no refund of the tax corresponding to the unexpired quarter shall
be made.
Section 9. Surcharge for Late Payment and Interest on Unpaid Taxes. Failure to
pay the tax prescribed 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 shall be paid at the same time and in the same manner as the original tax
due. In addition to the surcharge imposed herein, there shall be imposed an interest
of Two percent (2%) per month from the date it is due until it is fully paid, provided, that
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 aforementioned shall be collected on the unpaid amount form the date it
becomes originally due until fully paid.
Invoice or Receipts. All persons subject to the taxes on business, shall, for each sale
or transfer of merchandise goods, or for services rendered, valued at Five Pesos
(P5.00) or more at any one time, prepare and issue sales or commercial invoices and
receipts serially numbered in duplicate, showing among others their names or style if
any, and business address. The original copy of each sales invoice or receipts shall be
issued to the purchaser or customer and the duplicate to be kept and preserved by the
person subject to the said tax, in his place of business for a period of five years. The
receipt or invoices issued pursuant to the requirement of the Bureau of Internal
Revenue for determination of national internal revenue taxes shall be sufficient for the
purposes of this Code.
Sworn Statement of Gross Receipts or Sales. Operators of business subject to the
taxes imposed therein shall submit a sworn statement of their gross sales or receipts as
pre-requisite for the Issuance of Mayor’s Permit.
The barangay treasurer may examine the books, accounts and other pertinent records
of any person subject to tax in order to verify the correctness the sworn statement of
gross sales or receipts of concerned tax payer.
Transfer of Business to Other Location. Any business for which the barangay tax has
been paid by the person conduction it may be transferred and continued in any other
place within the territorial limits of this barangay without paying any additional tax during
the period for which the payment of the tax was made.
Death of license. When any individual paying a business tax dues, and the business in
continued by a person interested in his estate, no additional payment shall be required
for the residue of the term for which the tax was paid.
Retirement of Business. Any person subject to the tax on business imposed herein
shall, upon termination of the business, submit a sworn statement of the gross sales or
receipts for the calendar year.
For purposes hereof, termination shall mean that the business operations are stopped
completely. Any change in ownership, management and/or name of the business shall
not constitute termination as contemplated in this Article. Unless stated otherwise,
assumption of the business by any new owner or manager or registration of the same
business under a new name in the barangay will notify the municipal treasurer for
record purposes in the course of the renewal of the permit or license to operate the
business.
The Barangay Treasurer shall see to it that the payment of taxes of a business is not
avoided by the termination or retirement thereof. For this purpose, the following
procedural guidelines shall strictly be observed:
Accordingly, the business continues to become liable for the payment of all
taxes, fees and charges imposed thereon under existing tax ordinances of barangay,
and;
2. In case of a new owner to whom the business was transferred by sale or other
form of conveyance, said new owner shall be liable to pay the tax or free for the transfer
of the business to him, as provided for under Section 12, Article A, Chapter III of this
Code
If it is found out that the retirement or termination of the business is legitimate, and the
tax due there from be less than the tax due for the current year base on the gross sales
or receipts the difference in the amount of the tax shall be paid before the business is
considered officially retired or terminated provided that, the Mayor’s permit issued to a
business retiring or terminating its operation shall be surrendered to the municipal
treasurer who shall forthwith cancel the same and record such cancellation in his books.
Section 11. Newly-Started Business. In the case of newly-started business subject of
this Article, the tax shall be fixed by the quarter. The initial tax for the quarter in which
the business starts to operate shall be one-fourth of one-tenth of one percent(1/4 of
1/10 of 1%) of the capital investment of One Hundred (P100.00) Pesos, which ever is
higher. n succeeding quarter or quarters, in case where the business opens
before the last quarter of the year, the tax shall be based on the gross or receipts for the
preceding quarter or quarters at a rate of One Percent (1%) of such gross sales or
receipts. In the succeeding calendar year, regardless of when the business starts, the
tax shall be based on the gross sales and/or receipts for the preceding calendar year or
any fraction thereof, at a rate of One Percent (1%) of such gross sales or receipts.
CHAPTER III
REGULATORY FEES
Amount of Fee
Theaters and cinema houses per admission ticket
One percent (1%) of the admission fee
Ambulant and itinerant operators of recreation
Apparatus, amusement devices or contrivances
during fiestas or fairs such as Circus, carnivals or the like per admission ticket Merry-go-
round,
roller coaster, Ferris wheel, swing, shooting gallery, and the like per admission ticket
Two percent (2%) of the admission fee
Boxing contest or exhibitions, concerts, per admission ticket
Two percent (2%) of the admission fee
Recreation establishments, such as resorts, swimming pool, and the like, per admission
ticket
One percent (1%)of the admission fee
Section 23. Exemptions. The imposition of the above-prescribed rates is subject to the
following exemptions:
Signs, signboards, billboards, advertisements, including stickouts, streamers, lighted
signs and other electronic media, posters, privilege panels, store signs, placards, price
strips, buntings and the like, belonging to manufacturers or producers or professionals,
but displayed at the place where a business or profession is conducted, or displayed on
delivery or other service and public utility vehicles, are exempted from the provisions of
this Article.
Section 24. Time of Payment. The fee imposed in this Article shall be paid to the
barangay treasurer within the first twenty (20) days of January of every year.
Section 25. Administrative Provisions. Installation and construction of billboard,
signboards and the like shall be subject to the rules and regulations of existing laws,
ordinances, rules and regulations. Issuance of permit for their installation and
construction shall be in accordance with the provisions of existing laws and municipal
ordinances.
Number of
Characteristics Asset Size Amount of Fee
Personnel
Cottage P50,000.00 and below 5 and less P100.00
Over P50,000.00 to
Small 6 to 10 P300.00
P400,000.00
Over 400,000.00 to
Medium 11 to 15 P500.00
P1,000,000.00
Large Over P1,000,000.00 16 and above P1,000.00
Barangay Certification
A) For employment, scholarship or study grant
A.1) Local Employment P50.00
A.2) Scholarship P30.00
B) For purposes of securing a police clearance,
NBI or Court clearance P75.00
C) For firearm permit Application P100.00
D) For passport or visa application P100.00
E) For court litigation and other juridical proceedings P100.00
F) For other purposes
F.1 Tree Planting Certification P30.00
F.2 Loan Certification P30.00
F.3 Motorized Transport Operators Permit (MTOP) P50.00
G) For Travel Abroad P100.00
H.) Building Certification
H.1 Residential & Agricultural P100.00
H.2 Commercial & Institutional P200.00
H.3 Industrial P300.00
I) Certification for Light Installation
I.1 Residential P50.00
I.2 Commercial/Institutional P100.00
I.3 Industrial P150.00
J) Fencing Certification
J.1 Residential P50.00
J.2 Commercial/Institutional P100.00
J.3 Industrial P150.00
K) Water Installation
K.1 Residential P100.00
K.2 Commercial, Institutional & Industrial P200.00
Section 28. Exemption. No fee shall be collected for the issuance of a certification or
clearance when it is officially requested by any court or government agency.
Section 29. Time of Payment. The fee imposed in this Article shall be paid to the
Barangay Treasurer as the time of the request or before the request is granted.
Section 30. Administrative Provisions. Issuance of a barangay clearance for any
business or trade activity located or conducted within the territorial jurisdiction of this
barangay as a requirement before the Mayor issues a license or permit, shall be acted
upon within seven (7) working days from the filing thereof. In the event that a clearance
is not issued within the said period, the Mayor may then issue the corresponding license
or permit being applied for by the applicant.
Section 31. Penalty. Any violation of the provisions of this Article shall be punished by
a fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand
Pesos (P1,000.00), at the discretion of the Court.
CHAPTER V
CHARGES AND OTHER FEES
Section 32. Imposition of Fee. There is hereby imposed the following rental fee for the
use of the following barangay-owned properties:
Palay/Copra Dryer Rental fee per pay or fraction thereof P2.00per sack
Section 33. Time and Manner of Payment. The rental fee imposed in this Article shall
be paid to the barangay treasurer before the application or request to rent the barangay
owned-property or equipment is granted.
Section 34. Penalty. Any violation of the provisions of this Article shall be punished by
a fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand
Pesos (P1,000.00), at the discretion of the Court.
ARTICLE B. RENTAL FEE ON BARANGAY-OWNED EQUIPMENT
Section 35. Imposition of Fee. There shall be collected a rental fee for the use of the
following barangay-owned equipment at the following rates:
Computer Per hour or fraction thereof P10.00 per hour
Typewriter Per hour or fraction thereof P10.00 per hour
Other Equipment Per day or fraction thereof
3.a Generator per day or a fraction thereof P200.00 per day
3.b Grass Cutter per day or a fraction thereof P250.00 per day
Basketball Court
– with lights per day or a fraction thereof P250.00 per day
– without lights per day or a fraction thereof P200.00 per day
Plastic Chairs P5.00 per piece per day
Wooden & Plastic Table P25.00 per piece per day
Sound System P200.00 per day
photocopier P 2.00 / page
Section 36. Time and Manner of Payment. The rental fee imposed in this Article shall
be paid to the barangay treasurer upon application to hire or before the request to hire
the aforesaid equipment is granted.
Section 37. Penalty. Any violation of the provisions of this Article shall be punished by
a fine of not less than Two Hundred Pesos (P200.00) but not exceeding One Thousand
Pesos (P1,000.00), at the discretion of the Court.
CHAPTER VI
BARANGAY CHARGES AND OTHER FEES
Section 45. 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 Sangguniang Bayan, such judgment shall not affect or impair the remaining
provisions, sections or parts thereof which shall remain or continue to be in full force
and effect.
Section 46. Applicability Clause. All other matters relating to the impositions in this
Code shall be governed by pertinent provision of existing laws and other ordinances.
Section 47. Repealing Clause. All ordinances, rules and regulations, or parts thereof,
in conflict with, or inconsistent with any provisions of this Code shall be governed by
pertinent provision of existing laws and other ordinances.
Section 48. Effectivity. This Code shall take effect after thirty days from the date of its
enactment.
ENACTED AND APPROVED:__________________________, 2016.
x ----------------------------------------------------------------------------------------------x
I HEREBY CERTIFY to the correctness of the foregoing Tax Ordinance No.
______otherwise known as the “Revenue Code of Barangay ___________” was
enacted by the Sangguniang Barangay during its regular session held at the Barangay
Session Hall on ____________________ 2016.
___________________________
Barangay Secretary