Barangay Revenue Code
Barangay Revenue Code
Barangay Revenue Code
The term by-products shall mean those Capital Investment – is the capital which
materials which in the cultivation or processing a person employs in any undertaking, or which
of an article remain over, and which are still of he contributes to the capital which a person
value and marketable, like copra cake from copra employs in any undertaking, or which he
and molasses from sugar cane. contributes to the capital of a partnership,
corporation, or any other juridical entity or
Amusement – is a pleasurable diversion association in a particular taxing jurisdiction.
and entertainment. It is synonymous to
relaxation, avocation, and pastime or fun. Charges – refer to pecuniary liability, as
rents or fees against persons or property.
Amusement Places – include theaters,
cinemas, concert halls, circuses and other places Cockfighting – shall embrace and mean
of amusement where one seeks admission to the commonly known game or term “cockfighting
entertain oneself by seeing or viewing the show is being held whether or not money bets are held
or performance. on the result of such cockfights.
Gross Sales or Receipts – include the Operator - includes the owner, manager,
total amount of money or its equivalent administrator, or any other person who operates
representing the contract price, compensation or or is responsible for the operation of a business
service fee, including the amount charged or establishment or undertaking.
materials supplied with the services and deposits
or advance payments actually or constructively Persons - means every natural or
received during the taxable quarter for the juridical being, susceptible of rights and
services performed or to be performed for
obligations or of being the subject of legal Retail Stores - are business
relations. establishments with fixed business address in the
barangay where goods are kept for sale to
Places of recreation - include places of purchasers for personal consumption.
amusement where one seeks admission to
entertain himself by seeing or viewing the show Revenue - includes taxes, fees and
or performance or those where one amuses charges that a State or its political subdivision
himself by direct participation. collects and receives into the treasury for public
purposes.
Residents - refer to natural persons who
have habitual residence in this place, where they Services - mean the duties, work, or
exercise their civil rights and fulfill their civil functions performed or discharged by the
obligations, and to juridical persons which the government officer, or by any private person
law or any other provision creating or contracted by the government, as the case
recognizing them fixes their residence in a maybe.
particular province, city, or municipality. In the
absence of such law, juridical persons are Tax - means an enforced contribution
residents of the province, city, or municipality usually monetary in form, levied by the law-
where they have their legal residence or principal making body on person and property subject to
place of business or where they conduct their its jurisdiction for the precise purpose of
principal business or occupation. supporting governmental needs.
Retail - means a sale where the Section 1B.02. Words and Phrases Not
purchaser buys the commodity for his own Herein Expressly Defined. Words and phrases
consumption, irrespective of the quantity of the embodied in this Code not herein specifically
commodity sold. defined shall have the same definitions as found
in R.A. 7160 and its Implementing Rules and c) Computation of Time. The time
Regulations as well as in other applicable laws. within which an act is to be done as provided in
this Code or in any rule or regulation issued
Section 1B.03. Rules of Construction. pursuant to the provision when expressed in
In construing the provisions of this Code, the days shall be computed by excluding the first day
following rules of construction shall be observed and including the last day, except when the last
unless inconsistent with the manifest intent of day falls on a Sunday or Holiday in which case,
the provisions or when applied they would lead the same shall be excluded from the
to absurd or highly improbable results. computation, and the next business day shall be
considered the last day.
a) General Rule. All words and
phrases shall be construed and understood d) References. All references to Chapters,
according to the common and approved usage of Articles, Sections are to Chapters, Articles,
the language; but technical words and phrases Sections in this Code unless otherwise specified.
and such other words in this Code which may
have acquired a peculiar or appropriate meaning e) Conflicting Provisions of
shall be construed and understood according Chapters. If the provisions of different chapters
such technical, peculiar or appropriate meaning. conflict with each other, the provisions of each
chapter shall prevail as to all specific matter and
b) Gender and Number. Every questions involved therein.
word in this Code importing the masculine
gender shall extend to both male and female. f) Conflicting Provisions of
Every word importing the singular number shall Sections. If the provisions of different sections
apply to several persons or things and every in the same chapter conflict with each other, the
word importing the plural number shall extend provision of the section which is last in point of
and apply to one person or thing. sequence shall prevail.
CHAPTER B - BUSINESS TAX preceding calendar
year of
ARTICLE A. TAX ON RETAIL STORES OR P 30,000.00 or less One Percent (1%) of
RETAILERS such Gross Sales or
Receipts
Section 2A.01. Imposition of Tax. There is
hereby levied an annual tax on “ stores or
retailers with fixed business establishments” the Section 2A.02. Time of Payment and
following: Accrual of Tax. The tax imposed herein shall
accrue on the first day of January of each year
as regards subjects then liable therefore.
a) For a Barangay in a
City Section 2A.03. Collection of Taxes. The tax
must be paid to, and collected by, the Barangay
On Stores or Retailers Amount of Tax Per Treasurer or his duly authorized representative
with gross sales or Annum before any business or trade activity herein
receipts for the specified can be lawfully begun or pursued and
preceding calendar the tax shall be reckoned from the beginning of
year of the calendar year. When the business is
P 50,000.00 or less One Percent (1%) of abandoned, the tax shall not be exacted for a
such Gross Sales or period longer than the end of the calendar
Receipts quarter. When the tax has been paid for a period
b) For a Barangay in a longer than the current quarter and the business,
Municipality or trade activity, is abandoned, no refund of the
On Stores or Retailers Amount of Tax Per tax corresponding to the unexpired quarter shall
with gross sales or Annum be made.
receipts for the
Section 2A.04. Surcharge for Late Payment
and Interest on Unpaid Taxes. Failure to pay a] Requirement. Any person who shall
the tax prescribed in this Article within the time establish, or operate any retail store in this
required shall subject the taxpayer to a Barangay shall first obtain a Mayor’s Permit and
surcharge of Twenty-five percent (25%) of the pay the fee prescribed therefor and the business
original amount of tax due. tax imposed under this Article.
Such surcharge shall be paid at the same b] Issuance and Posting of Official
time and in the same manner as the original tax Receipt. The Barangay Treasurer shall issue an
due. official receipt upon payment of the business tax
imposed herein. Issuance of the said official
In addition to the surcharge imposed receipt shall not relieve the taxpayer from any
herein, there shall be imposed an interest of Two requirement being imposed in this barangay
percent (2%) per month from the date it is due under existing (city/municipal) ordinances, rules
until it is fully paid, provided, that in no case and regulations.
shall the total interest on the unpaid amount or a
portion thereof exceed thirty-six (36) months. Every person issued an official receipt for
the conduct of a business or undertaking shall
Where an extension of time for the keep the same conspicuously posted in plain
payment of the tax has been granted and the view at the place of business or undertaking. If
amount is not paid in full prior to the expiration the individual has no fixed place of bnusiness or
of the extension, the interest aforementioned office he shall keep the official receipt in his
shall be collected on the unpaid amount from the person. The receipt shall be produced upon
date it becomes originally due until fully paid. demand by the Punong Barangay; Barangay
Treasurer or their duly authorized
Section 2A.05. Administrative Provisions; representatives.
Rules and Regulations.
In acknowledging barangay taxes, fees and D] Sworn Statement of Gross Receipts
charges, it shall be the duty of the Barangay or Sales. Operators of business subject to the
Treasurer or his deputy to indicate on the official taxes imposed herein shall submit a sworn
receipt issued for the purpose, the number of the statement of their capital investment before the
corresponding tax ordinance. start of their business operations and upon
application for a Mayor’s permit to operate the
c] Invoices or Receipts. All persons business. Upon payment of the tax levied in this
subject to the taxes on business, shall, for each Article, any person engaged in retail store shall
sale or transfer of merchandise or goods, or for submit sworn statement of his gross
services rendered, valued at Five Pesos (P5.00) sales/receipts for the preceding calendar year or
or more at any one time, prepare and issue sales quarter in such manner and form as may be
or commercial invoices and receipts serially prescribed by the Barangay Treasurer.
numbered in duplicate, showing among others
their names or style if any, and business Should the taxpayer fail to submit a sworn
address. The original copy of each sales invoice statement of gross sales or receipts, for
or receipts shall be issued to the purchaser or whatever reason, including, among others, that
customer and the duplicate to be kept and he failed to provide himself with books, records
preserved by the person subject to the said tax, and/or subsidiaries for his business, the
in his place of business for a period of five years. Barangay Treasurer may verify or asses the
gross sales or receipts of the taxpayer under the
The receipt or invoices issued pursuant to best available evidence upon which the tax may
the requirement of the Bureau of Internal be based.
Revenue for determination of national internal
revenue taxes shall be sufficient for the purposes If the business or undertaking is
of this Code. terminated, the official receipt issued for the
payment of the business tax thereof shall be
surrendered to the Barangay Treasurer and a
sworn statement of the gross sales and/or business is continued by a person interested in
receipts of the current year or quarter shall be his estate, no additional payment shall be
submitted to the Barangay Treasurer within required for the residue of the term for which the
thirty (30) days following the closure. Any tax tax was paid.
due shall first be paid before any business or
undertaking is finally terminated. h] Retirement of Business. Any person
subject to the tax on business imposed herein
e] Issuance of Certification. The shall, upon termination of the business, submit a
Barangay Treasurer may, upon presentation of sworn statement of the gross sales or receipts
satisfactory proof that the original official receipt for the calendar year.
has been lost, stolen or destroyed, issue a
certification to the effect that the tax has been For purposes hereof, termination shall
paid, indicating therein, the number of the mean that the business operations are stopped
official receipt issued, upon payment of a fee of completely. Any change in ownership,
Twenty Five Pesos (P25.00). management and/or name of the business shall
not constitute termination as contemplated in
f] Transfer of Business to Other this Article. Unless stated otherwise, assumption
Location. Any business for which a barangay of the business by any new owner or manager or
tax has been paid by the person conducting it re-registration of the same business under a new
may be transferred and continued in any other name in the barangay will only be considered by
place within the territorial limits of this barangay the municipality for record purposes in the
without paying any additional tax during the course of the renewal of the permit or license to
period for which the payment of the tax was operate the business.
made.
The Barangay Treasurer shall see to it that
g] Death and Licensee. When any the payment of taxes of a business is not
individual paying a business tax dies, and the avoided by the termination or retirement thereof.
For this purpose, the following procedural owner shall be liable to pay the tax or fee
guidelines shall strictly be observed: for the transfer of the business to him.
ARTICLE C. FEE ON THE OPERATIONS OF 1. The annual regulatory fee for the
COCKPIT AND CONDUCT OF operation of cockpit shall be paid by the operator
COCKFIGHTS THEREIN. concerned to the Barangay Treasurer within the
first twenty (20) days of January of every year.
2. The regulatory fee for the conduct of
cockfight shall be paid by the promoter himself, Section 3C.05. Penalty. Any violation of the
or thru the operator of the cockpit, to the provisions of this Article shall be punished by a
Barangay Treasurer on the day of the cockfight, fine of not less than Two Hundred Pesos
or within One (1) day after the termination of the (P200.00) but not exceeding One Thousand
game. Pesos (P1,000.00), at the discretion of the Court.
The Sangguniang Barangay, thru a duly enacted Section 5B.01. Definitions. As used in
tax ordinance, may decide to adopt another this Article, the term:
method of imposing the rental fee. Example: Per
hour, or fraction thereof - - - - - - (P _______). Berthing charges or fee – is the amount of
fee assessed against the operator of a vessel,
boat, pumpboat, or similar watercrafts:
Section 5A.02. Time and Manner of
Payment. The rental fee imposed in this Article a) for mooring or berthing at the
shall be paid to the barangay treasurer before barangay-owned pier or wharf; and
the application or request to rent the barangay- b) for mooring or making fast to a vessel
owned property or equipment is granted. already berthed or moored.
Section 5A.03. Penalty. Any violation of Vessel – includes ships, yacht, boats and
the provisions of this Article shall be punished by other watercrafts used or capable of being used
a fine of not less than Two Hundred Pesos as a means of transportation on water.
Section 5B.02. Imposition of Fees. Section 5B.03. Exemptions. The
There shall be collected from the operator of a following are exempted from the provisions of
vessel berthing in the barangay-owned and this Article, viz:
operated pier or wharf the following berthing
charges or fees: 1. Vessels owned and operated by the
AMOUNT OF FEES national, provincial, municipal or barangay
1. On non-motorized governments.
boats, or watercrafts,
per day, or fraction Section 5B.04. Administrative
thereof - - - - - - - - - - - - P _________ Provisions. The Barangay Treasurer shall
monitor, or cause the monitoring, of the arrival
2. On motorized boats or berthing of vessels in the barangay pier or
or motorboats of: wharf.
6. Service connection using pipes bigger than Section 6F.05. Penalty. Any violation of
one-half (1/2) inch in diameter may be the provisions of this Article shall be punished by
allowed for commercial and/or industrial a fine of not less than Two Hundred Pesos
uses only, provided that the applicant (P200.00) but not more than One Thousand
thereof shall satisfactorily justify in the Pesos (P1,000.00).
application the need for a bigger size which
shall, in all cases, be subject to the CHAPTER VII. GENERAL ADMINISTRATIVE AND
approval of the Punong Barangay. PENAL PROVISIONS
Hon. _________________
Councilman
Hon. _________________
Punong Barangay
Presiding Officer