Updating Tax Code
Updating Tax Code
Updating Tax Code
PROVINCE OF SARANGANI
MUNICIPALITY OF MALUNGON
BARANGAY BLAAN
n
EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG
BARANGAY OF BLAAN, MALUNGON, SARANGANI PROVINCE, HELD AT THE BARANGAY
SESSION HALL ON THE 28TH DAY OF MARCH, 2022 AT EXACTLY 10:00 O’CLOCK IN THE
MORNING.
PRESENT:
WHEREAS, the enactment of the Local Government Code of 1991 (R.A. 7160) with provisions for
new taxing authorities and new taxes, makes it necessary for the Sangguniang Barangay to pass a
new Barangay Tax Ordinance;
WHEREAS, after due deliberations, the members of the Sangguniang Barangay recognized the
urgency and the need of immediately passing a barangay revenue code that shall cover business
taxes, clearance, certifications, filing fees, agreement, rental of barangay equipment and facilities
and other fund sources;
WHEREFORE, premises considered and upon motion of Lauro P. Poblador, duly seconded by
Eric F. Malayon be it;
RESOLVED, as it is hereby resolved, to approve the Updating Revenue Code of Barangay Blaan
and to enact an ordinance, to wit;
1|Page
ORDINANCE NO.003-2022
ARTICLE I – TITLE
This ordinance shall be known as the "Updating Barangay Revenue Code of 2022 of Barangay
Blaan".
ARTICLE II – SCOPE
Subject to the provisions of the Local Government Code of 1991 and other related laws, as
amended, this Ordinance shall govern the levy, assessment and collection of taxes, fees and
charges, and other incidental impositions, procedures, rules and regulations in the implementation
thereof within the territorial jurisdiction of Barangay Blaan, Malungon, Sarangani Province.
Unless otherwise provided under the Local Government Code of 1991, the exercise of the taxing
powers of the Barangay shall not extend to the levy of the following:
a. Income tax, except when levied on banks and other financial institutions;
c. Taxes on states, inheritance, gifts, legacies and other acquisitions mortis causa,
except otherwise provided under the Local Government Code of 1991;
d. Taxes, fees and charges and other impositions upon goods carried into or out of, or
passing through the territorial jurisdictions of the Barangay in the guise of in any form
whatsoever upon such goods or merchandise;
e. Taxes, fees or charges on agricultural and aquatic products when sold by marginal
farmers or fishermen;
g. Excise taxes on articles enumerated under the National Revenue Code, as amended,
and taxes, fees, or charges on petroleum products;
2|Page
h. Percentage of value-added tax (VAT) on sales, barters or exchanges or similar
transactions on goods or services except as otherwise provide under the Local
Government Code of 1991;
i. Taxes on the gross receipts of transportation contractors and persons engaged in the
transportation of passengers of freight by hire and common carriers by air, land or
water, except as provided under the Local Government Code of 1991;
k. Taxes, fees or charges for the registration of motor vehicles for the issuance of all
kinds of licenses or permits for the driving thereof, excepts tricycles;
n. Taxes, fees or charges of any kind on the national Government, its agencies and
instrumentalities, and other local government unit.
o. Taxes, fees or charges on business and other subjects where the taxing power is
solely vested on the provincial or municipal governments.
ADMISSION FEE – refers to the monetary consideration that a person/customer pays to gain
admission to any amusement place.
ADVERTISING AGENCY – includes all persons who are engaged in the business of advertising for
others by means of billboards, posters, whether pictorial or reading matters, placards, notices,
signs, directories, pamphlets, leaflets, handbills, balloons or other media.
ASTRAY ANIMALS- means an animal which is set loose or not under the control of its owner or the
one in charge, or in the possession thereof, or found roaming around in the public or private places
whether fettered or not.
COCKPIT – includes every place, compound, building or portion thereof, where cockfights are held
whether or not money is bet on the result of such cockfights.
COMMERCIAL BREEDING OF FIGHTING COCKS – shall mean an annual sale of more than five
(5) fighting cocks of a registered breed.
FEE – means a charge fixed by law or ordinance for the regulation or inspection of a business or
activity.
3|Page
GROSS RECEIPTS – includes all money and properties received in consideration of services
rendered or articles sold, exchange or lease, without any deduction; or whole amount of the receipt
of the business before the cost of production is deducted therefrom.
GROSS SALES OR RECEIPTS – include the total amount of money or its equivalent representing
the contract price, compensation of service fee including the amount of charged or materials
supplied with the services and deposits or advance payments actually or constructively received
during the taxable quarter for the service performed or to be performed for another person excluding
discounts if determined at the time of sales, sales return, excess tax, and value-added tax (VAT).
LARGE CATTLE – includes horse, mule, carabao, cow and other members of the bovine family.
SMALL ANIMALS- includes pig, goat, sheep and other ruminant and non-ruminant animals.
RENTAL – means the value of the consideration, whether in money or otherwise, given for the
enjoyment or use of a thing.
RETAIL – means a sale where the purchases buy the commodity for his own consumption,
irrespective of the quantity of the commodity sold.
TAX – means an enforced contribution, usually monetary in form, levied by the law-making body on
persons and property subject to its jurisdiction for the precise purpose of supporting government
needs.
SECTION 1. BUSINESS PERMIT AND OTHER REQUIREMENTS. Any person who shall engage in
the business as retailer of any merchandise within the barangay shall, before starting his business,
secure first Barangay Business Clearance and pay the corresponding amount as provided for in
Section 1, Article IX, Chapter 3 of this ordinance, then secure business Permit from the Office of the
Municipal Mayor.
SECTION 2. IMPOSITION OF TAX. There is hereby levied a tax on retailers with gross sales or
receipts of the preceding calendar of Thirty Thousand (P 30,000.00) Pesos at the rate of one (1%)
percent or less of such gross sale or receipts.
SECTION 3. TIME OF PAYMENT. The tax herein imposed shall accrue every first day of January of
each year and may be payable equal quarterly installments. At the option of the taxpayers, not later
than January 20th for the first installment; April 20th for the second installment; July 20th for the third
installment; and October 20th for the fourth installment. In case of a newly started business, the tax
due shall be Twenty Five (P 25.00) Pesos for the first quarter or fraction thereof, henceforth, the tax
shall be at one percent (1%) based on the gross sales or receipt of the preceding quarter.
4|Page
SECTION 4. ADMINISTRATIVE FINES AND OTHER PENALTIES. In case of violations, the
taxpayer shall be liable to the following fines and other penalties, if no court action is filed:
Provided, that, taxpayer shall be liable to pay the prescribed fine every quarter until properly kept
book of accounts are presented to the Barangay Treasurer.
PROVIDED, the payment of the above fines and penalties shall not exempt the taxpayer from
paying the proper tax and complying with all other legal requirement.
SECTION 1. BUSINESS PERMIT AND OTHER REQUIREMENTS. Any person who will engage in
business as commercial breeding of fighting cocks within the barangay shall, before starting his
business secure first a Barangay Business clearance and pay the corresponding amount as
provided for- Section 1, Article IX, Chapter 3 of this Code, then secure business permit from the
Office of the Municipal Mayor.
SECTION 3. RULES AND REGULATIONS: Commercial breeders of fighting cocks shall observe
the following rules;
1. The premises must be enclosed with a fence, closely guarded with a dog, or any mechanism
against entry of illegal trespassers.
2. The proprietor or manager should have a complete contact with the Chief of Police or PNP, the
Chief of Tanod and the Punong Barangay for security measures over the premises.
Provided, that, taxpayer shall be liable to pay the prescribed fine every quarter until property kept
book of accounts are presented to the Barangay Treasurer.
PROVIDED, the payment of the above fines and penalties shall not exempt the taxpayer from
paying the proper tax and complying with all other legal requirement.
5|Page
SECTION 1. IMPOSITION OF FEES. There shall be collected fees payable by the cockpit
owner/operator or promoter of the cockfighting, jointly and severally, within twenty-four (24) hours
from and after the day of cockfighting in accordance with the following schedule;
PROVIDED, that nothing in this Article permits or allows any cockpit owner/operator of a cockfight to
engage in any unauthorized cockfighting or illegal activity in the cockpit or during the cockfighting.
1. Cockfighting shall only be held during Barangay day or Barangay fiesta or during
barangay agricultural fair. But in no case shall be held for a period of not exceeding three
days.
2. No cockfighting shall take place without a permit from the Municipal Mayor, as requested
by the Sangguniang Barangay through a resolution.
Non-Payment of the fee and surcharge after the lapse of one month shall subject the owner,
operator or promoter a fine of One Thousand Pesos plus surcharge and perpetual disqualification to
hold the same activity.
a.) On billboards, signboards, and other outdoor advertisement constructed or placed along
highways, roads or other passages.
per square meter or fraction thereof:………………………..25.00
c.) On billboards, signs and advertisement for business and professionals painted on any
building or structure or attached thereto. . .
6|Page
d.) Outdoor advertisement by means of posters, placards, cardboard panels, fillers and the
like,
e.) Other outdoor advertisements, per sq. meter/ day --------- 25.00
SECTION 2. TIME OF PAYMENT. The owner or any person responsible for the billboards, signs
and other outdoor advertisement shall pay to the Barangay Treasurer the tax herein imposed before
the construction, placement or any other means of exposition of said advertisements within the
barangay and the receipt of payment thereof shall serve as permit.
SECTION 3. EXEMPTIONS. The following billboards, signs or other outdoor advertisements are
hereby exempted from the payment of the tax herein imposed;
a. Billboards, signs and other advertisement of any business, professions, trade or calling
when placed within the premises of his store, office, warehouse, factory, plantation, or any
place where his business, trade, occupation or profession is actually located or performed.
b. Billboards, signs or other advertisements when donated to the barangay or any residents
therein during fiestas, foundation days, and other public holidays in the barangay.
c. Billboards, signs, streamers, posters, and the like which, though coupled with
advertisements of the business or profession that encourage love of God and Country,
good citizenship, anti-drug addiction; increase productivity or in support of any government
program or activity.
PROVIDED, that payment of the above fines and penalties shall not exempt the taxpayer from
paying the proper tax and complying with all legal requirement, and provided further, that until such
time as herein imposed taxes and fees are duly paid, the barangay officials concerned shall have to
prevent construction, distribution, placement and/or may remove and condemn sail billboards, signs
and advertisement, if after seven days due notice by posting intention to demolish in the premises of
the billboard, signs or advertisement, the tax and other dues remain unpaid.
SECTION 1. BARANGAY CLEARANCE AND CERTIFICATIONS. There is hereby levied for every
issuance of a Barangay Clearance and Certification, as follows.
7|Page
Grocery 500.00
8|Page
Ticketing office 500.00
Other Certification not herein enumerated 80.00
Section 2. Condition for Issuance of Barangay Clearance. The clearance shall only be issued to
bonafide applicants upon presentation of Purok Certification where he is residing.
SECTION 1. IMPOSITION OF FEES – There shall be collected Regulatory Fees for the following
business or activities at the rate prescribed below:
1. The Barangay shall apprehend and impound the animals caught, which shall be recorded in
the logbook intended for that purpose.
2. The Barangay Treasurer shall post a notice of the impounding of the animals, to be posted
at the main conspicuous place of the Barangay Hall for Seven (7) consecutive days, starting
one (1) day after the animal is impounded within which the owner is required to pay the per
day impounding fee and establish proof ownership thereof.
3. Aside from the pounding fees, owners of the stray animals shall be penalized as follows;
9|Page
1. Large Cattle
In addition to the fine, the owner shall also pay the cost of damages incurred by the stray animals
agreeable to both parties based on the assessed value of property on record in the Municipal
Assessor.
SECTION 1. RENTAL OF FACILITIES. There is hereby levied for the use of barangay
owned/controlled or operated facilities, payable in advance, in accordance with the following
schedule:
a. Grain Dryer – For every 50 kgs sack capacity of grains of fraction thereof 7.00/sack
b. Social Hall, Basketball Court when electricity is used during night time 300.00/ hour
during day time 100.00/ hour
c. Plastic Chairs - 15.00/chair/day
d. Sprayer - 50.00/ day
e. Trapal/Telon - 50.00/ day
f. Sound System - 300.00/ day
g. Table - 50.00/day
1. No barangay owned property shall be released for temporary use without prior payment.
3. Any damaged to the borrowed item shall be replaced, restored or paid based on its current
price, in addition to the rental imposed herein.
4. Failure to return the property without justifiable reason even the same was no longer
actually used shall be included in counting of hours or days of rental until its accrual date or
hour of return.
10 | P a g e
SECTION 3. EXEMPTION. Any activity which will use the facilities abovementioned for any
educational, charitable or public purpose as maybe certified by the Punong Barangay shall be free
from the payment of the fees imposed in this Article.
SECTION 1. IMPOSITION OF FEES. There shall be collected the following fees from every person
requesting for copies of official records and documents from offices of the Barangay.
2. The Punong Barangay shall only act as witness for any agreement brought and
prepared by the Barangay Secretary and payment for the services rendered should
not be based on the corresponding amount in case of sale or lease of properties and
indebtedness.
SECTION 1. GENERAL PENAL PROVISIONS. Any person or persons who violate any provision of
this ordinance not herein otherwise covered by any specific penalty or who shall otherwise violate
the rules or regulations promulgated under authority of this ordinance shall be punished by a fine of
not exceeding One Thousand (P 1,000.00.) pesos at the discretion of the court.
Payment of a fine herein provided should not relieve the offender from the payment of the
delinquency tax, fee or charge imposed under this Code.
If the violation is committed by any juridical entity, the President, General Manager or any person
entrusted with the administration thereof at the time of the commission of the violation shall be held
responsible or liable thereof and be subjected to the penalties herein provided.
SECTION 2. ADMINISTRATIVE PENALTY. Failure to pay the tax, permit fee or other impositions,
rentals and other collectible by the barangay mentioned herein within the time specified for the
payment will subject the violator to an administrative penalty or surcharge at the rate of twenty-five
(25%) percent of the amount of tax plus interest at the rate of two percent (2%) a month or fraction
thereof until the full amount is totally paid.
SECTION 3. SEPARABILITY CLAUSES. Should any provision, section or part of this ordinance be
adjudged by any court of competent jurisdiction or by the Secretary of Justice and/or any other
competent authority, such judgment shall not affect or impair the remaining provisions, section or
parts which shall continue to be in full force and effect.
11 | P a g e
SECTION 4. REPEALING CLAUSE. All barangay ordinances, rules and regulations or parts thereof
which are inconsistent with any provision or provisions of this ordinance are hereby repealed,
amended or modified accordingly.
SECTION 5. EFFECTIVITY. Within ten (10) days after the approval of this ordinance, certified true
copies of the ordinance shall be published in full for three (3) consecutive days in a newspaper of
local circulation: Provided, however, that if there is no newspaper of local circulation, the same shall
be posted in at least two (2) conspicuous and publicly accessible places within the territorial
jurisdiction of the Barangay.
Prepared by:
MALVIN L. DEAN
Barangay Secretary
Approved by:
CONFORME:
RICARDO T. MALIGON
12 | P a g e
Barangay Kagawad
13 | P a g e