Brgy Tax Ordinance

Republic of the Philippines
City of Davao
OFFICE OF THE BARANGAY COUNCIL
Barangay Matina Crossing 74-A
Talomo District
Tel. No. 296-1067
EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE BARANGAY COUNCIL OF MATINA CROSSING
74-A, TALOMO DISTRICT, DAVAO CITY ON OCTOBER 28, 2011 AT 4:00 P.M. HELD AT BARANGAY HALL.
PRESENT:
Punong Barangay JOEL A. SANTES - Presiding Officer
Sangguniang Barangay member SAMSON Q. VILLASIS _____________
Sangguniang Barangay member IKE Y. YUSON _____________
Sangguniang Barangay member SALVADOR G. BACON _____________
Sangguniang Barangay member CINDY COLINA- SY _____________
Sangguniang Barangay member JOSEPH B. ENCABO _____________
Sangguniang Barangay member RICHARD B. DUTERTE ____________
Sangguniang Barangay member RAMON B. ACAP _____________
SK Chairperson ANGELIQUE GAY E. VILLASIS _____________
BARANGAY ORDINANCE NO. 005-11

Series of 2011
Be it Enacted by the Sangguniang Barangay of Matina Crossing 74-A in session assembled that:
SECTION 1. Title This Ordinance shall be known as the BARANGAY TAX ORDINANCE AMENDING
BARANGAY TAX ORDINANCE NO. 001-08 SERIES OF 2008, Entitled REVISED BARANGAY
TAX ORDINANCE ON LEVYING OF FEES AND CHARGES AS PROVIDED FOR IN ARTICLE
FOUR (4), SECTION 152, SUBSECTION (B) OF REPUBLIC ACT 7160 OTHERWISE KNOWN
AS THE LOCAL GOVERNMENT CODE OF 1991;
SECTION 2. Scope of Taxing Powers The Barangay may levy taxes, fees and charges provided for in
Article 4, Section 162, which shall accrue exclusively to the general fund of Barangay
Matina Crossing 74-A;
SECTION 3. Definition of Terms as used in this ordinance; the following shall be understood to mean:
(a) Capital Investments is the capital which a person employs in an undertaking or
which he contributes to the capital of a partnership, corporation, or any other juridical
entity of association in a particular taxing jurisdiction;
(b) Clearance Fee means charges for seeking Barangay Clearance such as business
permits, travel abroad, employment and other identification purposes;
(c) Complainant Filing Fee fees for filing any complaint in the Barangay or in the Office of
the Punong Barangay;
(d) Fee(s) means charge fixed by law or ordinance for the regulation of a business entity;
(e)Gross Sales/Receipts refers to the receipts of the store from the business in the course
of its operations during the year;
(f) Store is a fixed business establishment where goods and wares for sale are stored and
displayed and actually engaged in the business of buying and selling of such goods and
wares;
FIXED TAX ON BUSINESS
SECTION 3. Tax on Store - There is hereby levied on all stores or retailers with fixed business
establishment and gross sales or receipts in the preceding calendar year of Fifty
Thousand Pesos (P50, 000.00) or less at a rate of one percent (1%) on such gross sales
or receipts.
Provided further, that when two or more stores are operated by one owner within the
Barangay, each store shall be assessed and be made to pay taxes, fees and charges
separately; gross sales or receipts of store outside the Barangay shall not form part of
the gross sales or receipts subject to tax.
All business establishments shall pay business clearance fees to the Barangay before
the issuance of the permit in the amount of P100.00. The taxes herein levied are
payable without surcharge and penalty within the first quarter of each year.
FEES AND CHARGES
SECTION 4. Barangay Clearance Fees, Filing Fees on Complaints and Other Fees or Charges There is
hereby levied fee on Barangay Clearance, Filing fee on complaint and other Fees within the
territorial jurisdiction of the Barangay at the following rates:
A. Barangay Clearances
1. For the purpose of Local Employment, Identity
and Residency P 20.00
2. For Business Permit Application and Renewal P 50.00
3. For Travel Abroad P 100.00
4. For Employment Abroad P 100.00
5. For Loan Purposes P 20.00
6. For Trisikad and Motorized Tricycle P 20.00
B. Fees for Filing Complaint(s)

1. Civil Case P 40.00
2. Criminal Case P 40.00
3. Other Filing Fees P 40.00
C. Other Fees or Charges to be Levied and be Charged on the following:

1. Barangay Certification for Foreign Nationals P 100.00
2. Barangay Certification (such as Passport, for any legal purpose
and others) P 20.00
3. Barangay Certifications of Discos, Parlor Games,
and other forms of recreational activities) P 50.00
4. Installation of Billboards (per square meter) P 50.00
5. Cockfighting Matina Galleria
a. Regular Cockfight (per fight) P 20.00
b. Big Time Derby (per fight) P 100.00
ADMINISTRATIVE PROVISIONS
SECTION5. Collection of Taxes The Barangay Treasurer shall collect all taxes, fees and charges levied
under this Ordinance. The Barangay Treasurer shall not delegate to any individual the
collection of said taxes, fees and charges unless authorized by the Sangguniang Barangay;
SECTION 6. Deposit and Accounting of Collections All collections of taxes, fees and charges shall be
deposited in the Barangay Treasury within the day of collection or on the first office hour of
the following day after the money is collected;
SECTION 7. Collection Remedies All taxes, fees and charges which are not paid on time shall be
subjected to the following remedies and procedures, to wit;
(a) Distraint of personal property pursuant to the provision of Chapter 4 of Republic
Act No. 7160 otherwise known as the Local Government Code of 1991;
(b) In the event, The Barangay Treasurer fails to issue or execute a warrant of Distraint
within Three (3) years after the tax has become delinquent, the Barangay Treasurer
may be dismissed from the service after due notice and hearing;
(c) The Punong Barangay with concurrence of the majority of the Sangguniang
Barangay Members, may pursue concurrently and simultaneously collection
remedies through court action;
SECTION 8. Taxpayers Remedies any person or individual who questions the assessment of his
tax payments or obligations may file a written protest address to the Barangay
Treasurer within Sixty (60) days from receipt of the notice of assessment, otherwise the
assessment shall become final and executory;
SECTION 9. Public Hearing a Public Hearing shall be conducted for the purpose of allowing all the
interested parties, individuals or groups to present or express their views, comments,
recommendations, suggestions and opinions regarding the tax ordinance in a manner
prescribed by law;
SECTION 10. Publication copies of the APPROVED BARANGAY TAX ORDINANCE shall be posted
within Ten (10) days from its approval, in at least Two (2) conspicuous and publicly
accessible place in the Barangay, published at least Three (3) consecutive days in local
newspapers, and information campaign per Purok in the territorial jurisdiction of the
Barangay;
SECTION 11. Penal Provision Violations of any provision of this Ordinance shall be subjected to a fine of
not more than ONE THOUSAND PESOS (P 1,000.00) at the discretion of the court;
SECTION 12. Separability Clause The provisions of this Ordinance are hereby declared separable.
If any clause, sentence, provision or section hereof, or its application to any
circumstance should be declared invalid, such invalidation shall not affect the other
provisions of this Ordinance.
SECTION 13. Repealing Clause All Barangay Ordinances, rules and regulations or parts thereof that
are in conflict with or contrary to the provisions of this Ordinance are hereby repealed
or modified accordingly;
SECTION 14. Effectivity This ordinance shall take effect Thirty (30) days after review and approval
by the Sangguniang Panglunsod;
ENACTED, on October 28, 2011, by all Sangguniang Barangay members present.
CERTIFIED CORRECT:
LEONARDO S. VILLAFUERTE
Barangay Secretary
ATTESTED:
JOEL A. SANTES
Punong Barangay

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What is the purpose of the barangay ordinance?

What taxes and fees are being levied by the barangay?

Republic of the Philippines

BARANGAY ORDINANCE NO. 005-11

B. Fees for Filing Complaint(s)

C. Other Fees or Charges to be Levied and be Charged on the following:

ENACTED, on October 28, 2011, by all Sangguniang Barangay members present.

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