Documentos de Académico
Documentos de Profesional
Documentos de Cultura
Taxation 2012
SECTION 1.
Title. This Ordinance shall be known and cited as the
Revenue Code of the City of Kalookan, Metro Manila.
SECTION 2.
Scope. This Code shall govern and levy, assessment and
collection of taxes, fees, charges, and other impositions within the jurisdiction of the
City of Kalookan.
SECTION 3.
Declaration of Policy.
a)
It is hereby declared the policy of the City that the levy of taxes,
fees, charges, and other impositions shall be equitable, progressive,
and as far as practicable, based on the taxpayers ability to pay;
b)
It is likewise the policy of the City that taxes on real property shall
be based on appraisal at its current and fair market values classified
for assessment purposes on the basis of actual use;
c)
SECTION 4.
Rules and Interpretation. In construing the provisions of
this code, the following rules of constructions shall be observed unless inconsistent
with the manifest intent of the provisions or when applied would lead to absorb or
highly improbable results.
a)
b)
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c)
d)
e)
f)
g)
SECTION 5.
Scope. This title shall cover the administration, appraisal,
assessment, levy and collection of real property taxes.
SECTION 6.
Fundamental Principles. The appraisal, assessment, levy,
and collection of real property tax shall be governed by the following fundamental
principles:
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a)
b)
c)
SECTION 7.
a)
b)
c)
d)
e)
f)
g)
h)
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value;
i)
j)
k)
l)
m)
n)
o)
p)
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r)
s)
t)
u)
SECTION 8.
Declaration of Real Property by the Owner or
Administrator. It shall be the duty of all persons, natural or juridical, owning or
administering real property including the improvements therein within the territorial
jurisdiction of Caloocan, Metro Manila, to prepare or cause to be prepared and file
with the City Assessor a sworn statement declaring the true value of their property
whether previously declared or undeclared, taxable or exempt, which shall be the
current and fair market value of the property as determined by the declarant. Such
declaration shall contain a description of the property sufficient in detail to enable the
assessor or his deputy to identify the same for assessment purposes. The owner
declaration of real property herein referred to shall be filed with the assessor
concerned once every three (3) years during the period from January first (1st) to June
thirtieth (30th) commencing with the calendar year 1992.
For the year 1995, and every succeeding three years thereafter owners or
administrators who fail to file the foregoing declaration shall upon conviction pay a
Five Thousand Pesos (P5000.00); provided, however, that should the declarant choose
Copyright 1994-2013
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not to contest the citation for violation of this Ordinance, said declarant shall pay the
compromise penalty of Five Hundred Pesos (P500.00) to the City Treasurer.
SECTION 9.
Duty of Persons Acquiring Real Property or Making
Improvements Thereon.
a)
b)
c)
Copyright 1994-2013
1)
2)
3)
In the case of machinery, the sixty day period for filing the required
declaration of property values shall commence on the date of the
installation thereof as determined by the Assessor and for which
purpose, he may secure the certification of the building official or
engineer concerned;
CD Technologies Asia, Inc.
Taxation 2012
d)
SECTION 10.
Declaration of Property by the City Assessor. The City
Assessor shall declare only real property previously undeclared for taxation purposes.
In the case of real property discovered whose owner or owners are unknown, he shall
declare the same in the name of the unknown owner, until such owner comes forth
and finds this sworn declaration of property values as required in Section 6.
SECTION 11.
a)
b)
c)
d)
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SECTION 12.
Every person by or for whom real property is declared who shall claim tax
exemption for such property under this Title shall file with the City Assessor within
thirty (30) days from the date of the declaration of real property sufficient
documentary evidence in support of such claim including corporate charters, title of
ownership, articles of incorporation, by-laws, contracts of affidavits, certification and
mortgage deeds and similar documents.
If the required evidence is not submitted within the period prescribed, the
property shall be listed as taxable in the assessment roll. If the property shall be
proven to be tax exempt, the same shall be dropped from the assessment roll.
CHAPTER 4
Schedule of Fair Market Value
SECTION 13.
As mandated by pertinent provisions of R.A. 7160,
preparation and adoption of fair market values of real property in the City shall be
undertaken every three years.
SECTION 14.
Criteria. The criteria for sub-classification for commercial,
industrial, residential and agricultural land in the City of Kalookan shall be as follows:
A.
COMMERCIAL LAND:
1.
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b)
c)
d)
are
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available
especially
3.
4.
Copyright 1994-2013
b)
c)
Complete
in
transportation.
d)
service
facilities
especially
b)
c)
Complete
in
transportation.
d)
service
facilities
especially
b)
c)
d)
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10
5.
6.
7.
8.
Copyright 1994-2013
b)
c)
Complete
in
transportation.
d)
service
facilities
especially
b)
c)
Complete
in
transportation.
d)
service
facilities
especially
b)
c)
d)
b)
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11
9.
10.
B.
d)
b)
c)
d)
b)
c)
d)
INDUSTRIAL LAND:
1.
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c)
b)
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12
warehouse.
2.
3.
4.
Copyright 1994-2013
c)
d)
b)
c)
d)
b)
c)
d)
b)
c)
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13
and transportation.
d)
5.
C.
b)
c)
d)
RESIDENTIAL LAND:
1.
2.
Copyright 1994-2013
b)
c)
d)
b)
c)
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14
class (R-1).
d)
3.
4.
5.
Copyright 1994-2013
b)
c)
d)
b)
c)
d)
b)
c)
d)
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15
class (R-4).
6.
7.
8.
9.
Copyright 1994-2013
b)
c)
d)
b)
c)
d)
b)
c)
d)
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16
10.
11.
a)
b)
c)
d)
b)
c)
d)
b)
c)
d)
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17
more specifically Assessment Regulation No. 7-77 dated July 25, 1977.
LAND
CLASSIFICATION
VALUE
CLASSIFICATION
BASED VALUE/
SQUARE METER
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
9,500.00
8,580.00
7,490.00
6,400.00
5,000.00
4,000.00
3,500.00
2,750.00
2,200.00
1,550.00
INDUSTRIAL
INDUSTRIAL
INDUSTRIAL
INDUSTRIAL
INDUSTRIAL
3,450.00
2,350.00
1,700.00
990.00
770.00
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
4,750.00 (P)
3,500.00 (P)
2,000.00 (P)
1,200.00 (P)
1,090.00 (P)
850.00 (P/B)
720.00 (B)
680.00 (B)
540.00 (B)
450.00 (B)
270.00 (B)
Corner influence value of 20% of the base value shall be added to the
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18
valuation of lots situated at the corner of two streets or roads. Provided, however, that
if the street or roads have different base value, the higher base value shall be used in
the computation thereof.
2. For the frequently flooded areas a reduction of not to exceed 50% of the
base value per square meter may be allowed.
3. For sunken lots a reduction of not to exceed 30% of the base value per
square meter may be allowed due to the cost of filling and compaction to bring the
same at par with the adjoining developed lots.
4. Open spaces, parks, roads, or streets in urban subdivisions unless already
donated and turned over to the government shall be listed separately as taxable in the
name of the subdivision owner and such open spaces, parks, and streets or roads shall
be assessed at 30% of the total estimated cost.
5. As far as property applicable, this Schedule of Market Value shall be
controlling out where the land to be assessed is of a kind not classified in this
schedule or of any kind for which a value is not specified in this schedule, then the
City Assessor reserves the right to assess or classify it independently of this schedule.
6. The assessment level for residential lands shall be at 20%, Agricultural at
40% and Industrial and Commercial land shall be at 50%. On Special Classes, the
assessment level for all lands, buildings, machineries and other improvements shall be
15%, and for local water district, government owned or controlled corporations
engaged in the supply and distribution of water and/or generation and transmission of
electric power at 10%.
7. In any case, if and when condition warrants, the undersigned reserves the
right to re-evaluate anytime some areas not included if they have met and fails under
the abovementioned criteria.
8. As a general rule, 100% base value per square meter shall be applied for
all lands, be it commercial, industrial or residential lots within the standard depth, 40
meters for commercial/industrial and thirty (30) meters for residential fronting the
asphalt or concrete roads.
9. Lands beyond the standard depth i.e., 40 meters for Commercial and
Industrial lands and 30 meters for Residential lands, if any, shall be valued 75% for
the 2nd strip, 50% for the 3rd strip and 30% of the base value fixed for the street or
Copyright 1994-2013
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19
road for the remaining area. Provided, however, that in case of the parcel of land
about two streets or roads on two side with different base value, the stripping and
valuation thereof shall be based on the principal street or roads with the higher base
value.
10. A reduction of 5%, 10% and 20% shall be applied from the base value
fixed for lands along gravel, earth or dirt, and proposed streets or roads respectively.
In similar manner, if the streets or roads and/or sections thereof are subsequently
improved or constructed, the appraisal and assessment of the same shall be adjusted
accordingly.
11. Vacant or idle lands located in purely residential or mixed residential shall
be classified as residential. If such land is located in a purely commercial or industrial
the same shall be classified as commercial/industrial or in accordance with the zoning
ordinance existing within the City.
SECTION 15.
In accordance with the foregoing criteria, the Schedule of
Fair Market Values of Real Property is hereby set forth as follows:
LOCATION, AVENUE, STREET, ETC.
1982
1990
Criteria
1992
A. KALOOKAN I
01 - SANGANDAAN DISTRICT
P350.00
P350.00
P1,550
343%
C-10
1,550
343%
C-10
350.00
350.00
2,200
528%
C-9
480.00
480.00
2,750
473%
C-8
500.00
500.00
3,500
600%
C-7
400.00
400.00
1,550
228%
C-10
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20
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
350.00
350.00
2,750
686%
C-8
350.00
350.00
2,750
685%
C-8
500.00
500.00
3,500
600%
C-7
350.00
2,750
686%
C-8
350.00
350.00
2,750
686%
C-8
80.00
80.00
1,200 1,400%
R-4
80.00
80.00
1,200 1,400%
R-4
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
1,200 1,100%
R-4
SANGANDAAN
A. MABINI ST. (SOUTH WEST)
Fr: Rotonda to La Suerte Compound
A. P. AQUINO ST.
ARCADIO ST.
Fr: Bisig ng Kabataan St to PNR Track
ASISTIO ST.
BERTOL ST.
Fr: Bisig ng Kabataan St to PNR Track
BISIG NG KABATAAN ST.
Fr: Gen San Miguel St to Ursula St
Copyright 1994-2013
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21
100.00
100.00
100.00
100.00
1,200 1,100%
850
750%
R-4
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
DAGAT-DAGATAN AREA
150.00
150.00
850
466%
R-6
150.00
150.00
1,550
933%
C-1
150.00
150.00
990
560%
I-4
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
200.00
200.00
1,200
500%
R-4
DIZON ST.
E. JACINTO ST.
Fr: A Mabini St to T Bugallon St
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22
ESGUERRA ST.
Fr: Villa Maria Subd to Bisig ng Kabataan
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
100.00
150.00
850
750%
R-6
100.00
100.00
850
750%
R-6
350.00
1550
343%
C-10
350.00
350.00
2750
685%
C-8
400.00
400.00
3500
775%
C-7
500.00
500.00
3500
600%
C-7
500.00
500.00
3500
600%
C-7
500.00
500.00
3500
600%
C-7
360.00
360.00
3500
872%
C-7
200.00
200.00
1200
500%
R-4
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
FILI ST.
FUENTES ST.
GERONIMO ST.
Fr: A. Mabini St to T. Bugallon St
GUIA ST.
Copyright 1994-2013
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23
80.00
80.00
1200 1,400%
R-4
100.00
100.00
850
750%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
100.00
120.00
850
608%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
100.00
100.00
850
750%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
120.00
120.00
850
608%
R-6
ICASIANO ST.
Fr: Bisig ng Kabataan to PNR Track
J. FELIPE ST.
J. RAMOS ST.
Fr: J. Felipe to Velasco Ext
L. ASISTIO ST.
LA TORRE ST.
Fr: Bisig ng Kabataan St to PNR Track
LAKAS NG MARAMI ST.
MARCOS ST.
NOLI ST.
Fr: V. Delos Reyes St to J. Felipe St
Copyright 1994-2013
Taxation 2012
24
120.00
120.00
850
608%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
80.00
80.00
850
962%
R-6
90.00
90.00
850
844%
R-6
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
ONRUBIA ST.
PABLO ST.
Fr: Bisig ng Kabataan St to PNR Track
SAN ROQUE ST.
Fr: Bisig ng Kabataan St to PNR Track
SITIO UNO ST.
Fr: A. Mabini St to L. Asistio St
SOLI ST.
Fr: J. Felipe St to Velasco St
T. BUGALLON ST.
TAJAN ST.
URSULA ST.
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150.00
150.00
1,220
700%
R-4
150.00
150.00
1,200
700%
R-4
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
VELASCO ST.
Fr: J. Felipe St to Velasco Ext
VILLA MARIA ST.
02 - POBLACION DISTRICT
A. BATO ST.
Fr: A. Mabini St to T. Bugallon
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
140.00
140.00
1,200
757%
R-4
A. MABINI (EAST)
ESPERANZA ST.
Fr: Gen. Luna St to Filomena St
Copyright 1994-2013
Taxation 2012
26
ESPINA ST.
Fr: A. Mabini St to Gen. Luna St
250.00
250.00
2,200
780%
C-9
140.00
140.00
850
608%
R-6
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
100.00
100.00
850
750%
R-6
150.00
150.00
850
466%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,200
500%
R-4
F. ACAB ST.
Fr: J. Rodriguez St to Creek
FILOMENA ST.
Fr: Espina to Esperanza St
FIRST ST.
Fr: Lakas ng Mahirap St to Gen. Luna St
FOURTH ST.
Fr: Julian Felipe St to Gen. Luna St
GEN. LUIS ST.
GERONIMO ST.
Fr: A. Mabini St to T Bugallon St
Copyright 1994-2013
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27
J. RODRIGUEZ ST.
Fr: P. Sanchez to F. Acab St
290.00
290.00
1,200
314%
R-4
290.00
290.00
2,000
590%
R-3
290.00
290.00
2,000
590%
R-3
290.00
290.00
2,000
590%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
850
325%
R-6
200.00
200.00
1,200
500%
R-4
90.00
90.00
850
844%
R-6
90.00
90.00
1,200 1,233%
R-4
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
90.00
90.00
1,200 1,233%
R-4
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
Copyright 1994-2013
Taxation 2012
28
300.00
300.00
2,750
816%
C-8
140.00
140.00
1,200
757%
R-4
P.N.R. Compound
140.00
140.00
1,200
757%
R-4
140.00
140.00
1,550
907%
C-10
140.00
140.00
990
607%
I-4
200.00
200.00
1,200
500%
R-4
200.00
2,000
900%
R-3
200.00
200.00
1,200
500%
R-4
180.00
850
372%
R-6
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,750
816%
C-8
90.00
90.00
850
844%
R-6
200.00
200.00
2,200 1,000%
C-9
200.00
200.00
2,200 1,000%
C-9
200.00
200.00
2,200 1,000%
C-9
90.00
90.00
P. GOMEZ ST.
P. SANCHEZ ST.
Fr: P. Burgos St to J. Rodriguez
P. ZAMORA ST.
PLARIDEL ST.
Fr: A. Mabini St to T. Bugallon St
PLAZA RIZAL ST.
Fr: A. Mabini St to Gen. Luna St
SECOND ST.
Fr: Julian Felipe to Gen. Luna St
T. BUGALLON ST.
THIRD ST.
Fr: Julian Felipe St to Gen. Luna St
Copyright 1994-2013
Taxation 2012
850
844%
R-6
29
03 - SAMPALUKAN DISTRICT
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
320.00
320.00
2,750
759%
C-8
400.00
400.00
2,750
587%
C-8
500.00
500.00
2,750
450%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
300.00
300.00
2,750
816%
C-8
320.00
320.00
2,750
759%
C-8
450.00
450.00
2,750
511%
C-8
500.00
500.00
2,750
450%
C-8
150.00
150.00
990
560%
I-4
110.00
110.00
990
800%
I-4
110.00
110.00
990
800%
I-4
110.00
110.00
990
800%
I-4
110.00
110.00
990
800%
I-4
110.00
110.00
990
800%
I-4
C'JON SAMPALUKAN
Fr: A. Mabini St to Doa Rita St
DON ANTONIO ST.
Fr: Doa Rita St to PNR Track
DON BENITO ST.
Copyright 1994-2013
Taxation 2012
30
110.00
110.00
990
800%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
990
560%
I-4
ELISA ST.
C. NAME ST.
Fr: Laon-Laan St to PNR Track
C-3 ROAD (SGT. RIVERA)
4,000
C-6
200.00
200.00
1,550
675%
I-4
110.00
850
673%
R-6
J. LERMA ST.
Fr: Marcela to Elisa St
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
120.00
120.00
1,200
900%
R-4
KABULUSAN NO. 1
Fr: A. Mabini to J. Lerma St
Copyright 1994-2013
Taxation 2012
31
KABULUSAN NO. 2
Fr: A. Mabini to J. Lerma St
120.00
120.00
1,200
900%
R-4
100.00
100.00
850
750%
R-6
300.00
300.00
1,700
466%
I-3
300.00
300.00
990
230%
I-4
120.00
120.00
1,200
900%
R-4
120.00
120.00
850
608%
R-6
120.00
120.00
1,200
900%
R-4
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
KAPANALIG ST.
Fr: Marcela St to Lourdes St
L.V. SORIANO ST.
Fr: A. Mabini to Doa Rita St
LAON-LAAN ST.
LOURDES ST.
Copyright 1994-2013
Taxation 2012
32
C-3 ROAD
Fr: Dagat-Dagatan to A. Mabini
4,000
C-6
3,500
C-7
M. FRANCISCO ST.
Fr: A. Mabini to P. Zamora St
200.00
200.00
1,200
500%
R-4
200.00
200.00
850
325%
R-6
100.00
100.00
850
750%
R-6
200.00
200.00
1,200
500%
R-4
150.00
150.00
850
466%
R-6
200.00
200.00
2,000
900%
R-3
180.00
180.00
850
372%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
1,200
700%
R-4
150.00
150.00
850
466%
R-6
2,750
587%
C-8
MALAYA ST.
Fr: Marcela St to Lourdes St
MARCELA ST. (NORTH)
P. ZAMORA ST.
ROSA ST.
Fr: Silanganan St to Kabulusan No. 1
SILANGANAN ST.
04 - MAYPAJO DISTRICT
400.00
400.00
Taxation 2012
33
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
420.00
420.00
2,750
554%
C-8
420.00
420.00
2,750
554%
C-8
420.00
420.00
2,750
554%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
90.00
90.00
850
844%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
ANTIPOLO ST.
B. SANTOS ST.
CAINTA ST.
Copyright 1994-2013
Taxation 2012
34
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
1,550
933%
C-10
150.00
150.00
990
560%
I-4
150.00
150.00
850
466%
R-6
200.00
200.00
1,550
675%
C-10
200.00
200.00
850
325%
R-6
200.00
200.00
850
325%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
140.00
140.00
850
507%
R-6
CARDONA ST.
Fr: J.P. Rizal to Binangonan St.
DAGAT-DAGATAN AREA
DAMAYAN ST.
Fr: A. Mabini St. to Casile Creek
DIMASALANG ST.
E. CASTILLO ST.
Taxation 2012
35
GUIDO NO. 3
Fr: A. Mabini St. to Casile Creek
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
1,550
343%
C-10
300.00
300.00
1,550
416%
C-10
300.00
300.00
1,550
416%
C-10
300.00
300.00
1,550
416%
C-10
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
230.00
230.00
1,550
574%
C-10
230.00
230.00
1,550
574%
C-10
150.00
150.00
1,200
700%
R-4
110.00
110.00
850
672%
R-6
GUIDO NO. 4
Fr: A. Mabini St. to Casile Creek
J. LERMA ST.
JALA-JALA ST.
Fr: J.P. Rizal to Cardona St
KAPANALIG ST.
Fr: Marcela St to Martinez
Copyright 1994-2013
Taxation 2012
36
L. LANGIT ST.
Fr: A. Mabini St to PNR Track
150.00
150.00
850
466%
R-6
90.00
90.00
850
844%
R-6
130.00
130.00
850
554%
R-6
130.00
130.00
850
554%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
120.00
120.00
850
608%
R-6
200.00
200.00
1,550
675%
C-10
180.00
180.00
1,550
761%
C-10
180.00
180.00
1,550
761%
C-10
140.00
140.00
1,200
757%
R-4
140.00
140.00
1,200
757%
R-4
140.00
140.00
1,200
757%
R-4
140.00
140.00
1,200
757%
R-4
150.00
150.00
850
466%
R-6
180.00
180.00
850
372%
R-6
L. LUPA ST.
Fr: A. Mabini St to PNR Track
LAON-LAAN ST.
MAGTANGGOL ST.
Fr: A. Mabini St to PNR Track
MALAYA ST.
Fr: Marcela to Bagung Sibul
MARCELA ST. (SOUTH)
MARIANO ST.
Fr: A. Mabini to PNR Track
MARIKINA ST.
Fr: J.P. Rizal to Binangonan
Copyright 1994-2013
Taxation 2012
37
MARTINEZ ST.
Fr: Silanganan to J. Lerma
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
180.00
180.00
850
372%
R-6
150.00
150.00
850
466%
R-6
110.00
110.00
850
672%
R-6
100.00
100.00
850
750%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
120.00
120.00
850
608%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
MORONG ST.
Fr: J.P. Rizal to Binangonan
NADURATA ST.
PASIG ST.
PATEROS ST.
PERPETUA ST.
Copyright 1994-2013
Taxation 2012
38
140.00
140.00
850
507%
R-6
150.00
150.00
850
466%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
150.00
150.00
850
466%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
150.00
150.00
1,200
700%
R-4
PILILIA ST.
Fr: J.P. Rizal to Pasig St
PURIFICACION ST.
Taxation 2012
39
150.00
150.00
1,200
700%
R-4
150.00
150.00
1,200
700%
R-4
150.00
150.00
1,200
700%
R-4
150.00
150.00
1,000
566%
R-4
110.00
110.00
850
672%
R-6
110.00
110.00
850
672%
R-6
150.00
150.00
850
466%
R-6
90.00
90.00
850
844%
R-6
SOCORRO ST.
TAYTAY ST.
Fr: J.P. Rizal to Binangonan
USUSAN ST.
Fr: Marcela to Martinez St
05 - MARULAS DISTRICT
A. DEL MUNDO ST.
Fr: 1st St to 2nd St
400.00
400.00
1,550
288%
C-10
400.00
400.00
2,200
450%
C-9
400.00
400.00
2,750
588%
C-8
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
110.00
110.00
850
672%
R-6
110.00
110.00
850
672%
R-6
ARTIAGA ST.
ASTORGA ST.
BAYANI ST.
Copyright 1994-2013
Taxation 2012
40
190.00
190.00
850
347%
R-6
190.00
190.00
850
347%
R-6
140.00
140.00
850
507%
R-6
190.00
190.00
850
347%
R-6
190.00
190.00
850
347%
R-6
300.00
300.00
1,700
466%
I-3
300.00
300.00
2,350
683%
I-2
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
150.00
150.00
990
560%
I-4
300.00
300.00
2,350
683%
I-2
200.00
200.00
1,700
750%
I-3
320.00
320.00
2,350
634%
I-2
300.00
300.00
2,350
683%
I-2
BUSTOS ST.
CORDERO ST.
C. NAME ST.
Taxation 2012
41
300.00
300.00
1,700
466%
I-3
350.00
350.00
2,350
571%
I-2
350.00
350.00
2,350
571%
I-2
500.00
500.00
3,500
600%
C-7
460.00
460.00
2,750
497%
C-8
350.00
350.00
2,350
571%
I-2
350.00
350.00
2,350
571%
I-2
350.00
350.00
1,700
386%
I-2
300.00
300.00
1,700
466%
I-3
300.00
300.00
1,700
466%
I-3
400.00
400.00
3,450
762%
I-1
140.00
140.00
850
507%
R-6
80.00
80.00
850
962%
R-6
100.00
100.00
850
962%
R-6
100.00
100.00
850
962%
R-6
100.00
100.00
850
962%
R-6
100.00
100.00
850
962%
R-6
400.00
400.00
3,500
775%
C-7
460.00
460.00
3,500
660%
C-7
460.00
460.00
3,500
660%
C-7
FIRST AVENUE
FIRST STREET
Fr: Rizal Ave Ext to A. Del Mundo Street
GRANDEZA STREET
Fr: C. Name St to Astorga St
GUADALAJARA STREET
Fr: PNR Track to Guernika St
GUERNIKA STREET
J. TEODORO STREET
KATIPUNAN STREET
Copyright 1994-2013
Taxation 2012
42
250.00
250.00
1,700
580%
I-3
250.00
250.00
1,700
580%
I-3
250.00
250.00
1,700
580%
I-3
250.00
250.00
1,700
580%
I-3
90.00
90.00
850
844%
R-6
200.00
200.00
1,200
500%
R-4
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
260.00
260.00
1,700
554%
I-3
260.00
260.00
1,700
554%
I-3
300.00
300.00
1,700
466%
I-3
300.00
300.00
1,700
466%
I-3
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
600.00
600.00
3,500
483%
C-7
650.00
650.00
5,000
669%
C-5
L. LUPA STREET
Fr: PNR Track to Flores St
LAKAMBINI STREET
Fr: C. Cordero St to P. Sevilla
MACABALO STREET
Fr: C. Name to Rajah Soliman
MARULAS "A"
Fr: C. Name to Rajah Soliman
P. SEVILLA STREET
Copyright 1994-2013
Taxation 2012
43
600.00
600.00
3,500
483%
C-7
600.00
600.00
3,500
483%
C-7
700.00
700.00
4,000
471%
C-6
970.00
970.00
5,000
416%
C-5
800.00
800.00
5,000
525%
C-5
700.00
700.00
5,000
614%
C-5
600.00
600.00
4,000
566%
C-6
450.00
450.00
3,500
677%
C-7
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,200
528%
C-9
250.00
250.00
1,550
520%
C-10
600.00
600.00
3,500
483%
C-7
450.00
450.00
2,750
511%
C-8
400.00
400.00
2,200
450%
C-9
200.00
200.00
1,700
750%
I-3
200.00
200.00
1,700
750%
I-3
90.00
90.00
850
844%
R-6
100.00
100.00
850
750%
R-6
SECOND STREET
TERUEL STREET
Fr: PNR Track to Guernika St
VISCAYA STREET
Fr: C. NAME ST TO END
Taxation 2012
44
440.00
440.00
2,750
525%
C-8
440.00
440.00
3,500
695%
C-7
440.00
440.00
3,500
695%
C-7
440.00
440.00
3,500
695%
C-7
440.00
440.00
3,500
695%
C-7
400.00
400.00
2,350
487%
I-2
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
600.00
600.00
4,000
566%
C-6
300.00
300.00
2,350
683%
I-2
300.00
300.00
2,350
683%
I-2
300.00
300.00
2,350
683%
I-2
300.00
300.00
2,350
683%
I-2
300.00
300.00
2,350
683%
I-2
450.00
450.00
2,750
511%
C-8
450.00
450.00
2,750
511%
C-8
450.00
450.00
2,750
511%
C-8
450.00
450.00
2,750
511%
C-8
450.00
450.00
2,750
511%
C-8
600.00
600.00
4,000
566%
C-8
C. CORDERO STREET
CARPIO STREET
Fr: Rizal Ave. Ext St to J. Teodoro
D. AQUINO STREET
F. ROXAS STREET
FIFTH AVENUE
Fr: Rizal Ave Ext to J. Teodoro
Copyright 1994-2013
Taxation 2012
45
500.00
500.00
3,500
600%
C-7
450.00
450.00
3,500
677%
C-7
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
340.00
340.00
850
675%
R-6
200.00
200.00
1,550
675%
C-10
180.00
180.00
850
372%
R-6
700.00
700.00
4,000
471%
C-6
600.00
600.00
3,500
483%
C-7
500.00
500.00
3,500
600%
C-7
500.00
500.00
2,750
450%
C-8
500.00
500.00
2,750
450%
C-8
500.00
500.00
2,200
340%
C-9
400.00
400.00
1,550
288%
C-10
300.00
300.00
1,550
416%
C-10
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
200.00
200.00
850
325%
R-6
200.00
200.00
850
325%
R-6
FOURTH AVENUE
J. TEODORO STREET
L. NADURATA STREET
P. GALAURAN STREET
Copyright 1994-2013
Taxation 2012
46
200.00
200.00
1,200
500%
R-4
400.00
400.00
2,350
487%
I-2
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
1,020.00
1,020.00
5,000
390%
C-5
1,020.00
1,020.00
5,000
390%
C-5
1,020.00
1,020.00
6,400
527%
C-4
1,020.00
1,020.00
6,400
527%
C-4
1,020.00
1,020.00
6,400
527%
C-4
1,020.00
1,020.00
6,400
527%
C-4
1,020.00
1,020.00
7,490
634%
C-3
180.00
180.00
850
372%
R-6
180.00
180.00
850
372%
R-6
180.00
180.00
850
372%
R-6
180.00
180.00
1,200
566%
R-4
700.00
700.00
4,000
471%
C-6
600.00
600.00
3,500
483%
C-7
500.00
500.00
3,500
600%
C-7
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
200.00
200.00
1,500
675%
C-10
200.00
200.00
1,200
500%
R-4
P. SEVILLA STREET
S. BALTAZAR STREET
SECOND AVENUE
SEVENTH AVENUE
Copyright 1994-2013
Taxation 2012
47
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,200
528%
C-9
250.00
250.00
2,000
700%
R-3
250.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
2,750
511%
C-8
300.00
300.00
2,200
633%
C-9
250.00
250.00
2,000
700%
R-3
200.00
200.00
1,200
500%
R-4
150.00
150.00
1,200
700%
R-4
700.00
700.00
4,000
471%
C-6
700.00
700.00
4,000
471%
C-6
600.00
600.00
3,500
483%
C-7
500.00
500.00
3,500
600%
C-7
500.00
500.00
2,750
450%
C-8
450.00
450.00
2,750
511%
C-8
400.00
400.00
2,275
587%
C-8
310.00
310.00
1,550
400%
C-10
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
SIXTH AVENUE
SUSANO STREET
Fr: Rizal Ave Ext to J. Teodoro St
THIRD AVENUE
Copyright 1994-2013
Taxation 2012
48
A. CANDIDO ST.
Fr: D. Aquino to Nadurata St
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
850
431%
R-6
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
850
431%
R-6
400.00
400.00
2,275
587%
C-8
360.00
360.00
2,200
511%
C-9
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
850
431%
R-6
BERNADETTE STREET
C. CORDERO STREET
CAPAS STREET
CORREGIDOR STREET
Copyright 1994-2013
Taxation 2012
49
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
850
431%
R-6
300.00
300.00
1,550
416%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
260.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
440.00
440.00
3,500
695%
C-7
440.00
440.00
3,500
695%
C-7
440.00
440.00
2,750
525%
C-8
360.00
360.00
2,200
511%
C-9
200.00
200.00
2,000
900%
R-3
200.00
200.00
1,200
500%
R-4
160.00
160.00
850
431%
R-6
450.00
450.00
3,500
677%
C-7
430.00
430.00
3,500
714%
C-7
200.00
200.00
1,200
500%
R-4
D. AQUINO STREET
EIGHT AVENUE
F. ROXAS ST.
IPIL ST.
Fr: Baltazar to Galauran
J. TEODORO STREET
Copyright 1994-2013
Taxation 2012
50
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
260.00
260.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
1,200
650%
R-4
200.00
200.00
1,200
500%
R-4
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
450.00
450.00
2,750
511%
C-8
300.00
300.00
2,200
1000%
C-9
250.00
250.00
2,000
700%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
850
431%
R-6
L. NADURATA STREET
MASABELLE STREET
NARRA ST.
Fr: Baltazar to Galauran
NINTH AVENUE
P. GALAURAN STREET
Copyright 1994-2013
Taxation 2012
51
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
260.00
260.00
1,550
496%
C-10
400.00
400.00
2,350
488%
I-2
400.00
400.00
2,350
488%
I-2
400.00
400.00
2,350
488%
I-2
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
1,420.00
1,420.00
7,490
427%
C-3
1,420.00
1,420.00
8,580
504%
C-2
1,420.00
1,420.00
8,580
504%
C-2
200.00
200.00
1,200
500%
R-4
P. BURGOS ST
Fr: Santiago to PNR Track
P. SEVILLA STREET
R. SANTIAGO ST.
S. BALTAZAR STREET
Fr: 7th Ave to Ipil St
Copyright 1994-2013
Taxation 2012
52
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
700.00
700.00
5,000
614%
C-5
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
260.00
260.00
1,550
496%
C-10
160.00
160.00
850
431%
R-6
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
V. SEVILLA STREET
Fr: Bernadette to 9th Ave
YABUT STREET
Fr: 7th Ave to 8th Ave
YAKAL ST.
Fr: Baltazar to Galauran
Copyright 1994-2013
Taxation 2012
53
ABBEY ROAD
Fr: Samson Road to Heroes Del 96
250.00
250.00
1,550
520%
C-10
480.00
480.00
3,500
629%
C-7
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,350
683%
I-2
200.00
200.00
1,200
500%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
200.00
200.00
1,200
380%
R-4
200.00
200.00
1,200
500%
R-4
C. APOSTOL STREET
D. AQUINO STREET
Fr: 10th Ave to End
DELAS ALAS STREET
Copyright 1994-2013
Taxation 2012
54
160.00
160.00
1,200
650%
R-4
700.00
700.00
4,000
614%
C-6
400.00
400.00
3,500
775%
C-7
340.00
340.00
2,750
708%
C-8
390.00
390.00
2,350
502%
C-9
700.00
700.00
4,000
471%
C-6
400.00
400.00
3,500
775%
R-7
390.00
390.00
3,500
797%
C-7
400.00
400.00
2,750
587%
C-8
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
ELEVENTH AVENUE
F. ROXAS STREET
Fr: 10th Ave to 11th Ave
FLORENCIA STREET
FRANCISCO STREET
Fr: Samson Road to Palon St
G. DEL PILAR STREET
Fr: 10th Ave to C. Apostol
G. ALVAREZ STREET
Fr: C. Apostol St to End
GEN. GARCIA STREET
Fr: Gen Alvarez St to End
GONZALES STREET
Copyright 1994-2013
Taxation 2012
55
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
600.00
600.00
4,000
566%
C-6
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,350
683%
I-2
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
J. TEODORO STREET
Fr: 10th Ave to 11th Ave
L. NADURATA STREET
Fr: 10th Ave to 11th Ave
M HIZON STREET
Fr: 10th Ave to C. Apostol St
MALONZO STREET
Fr: Heroes Del '96 to Samson Road
PALON STREET
Fr: S. Baltazar to Francisco
P. SEVILLA STREET
PABLO STREET
Copyright 1994-2013
Taxation 2012
56
300.00
300.00
2,350
683%
I-2
160.00
160.00
1,200
650%
R-4
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
8,580
472%
C-2
1,600.00
1,600.00
8,580
436%
C-2
2,000.00
2,000.00
9,500
375%
C-1
200.00
200.00
1,200
500%
R-4
2,000.00
2,000.00
9,500
375%
C-1
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
7,490
399%
C-3
850.00
850.00
6,400
652%
C-4
850.00
850.00
5,000
488%
C-5
500.00
500.00
4,000
700%
C-6
400.00
400.00
4,000
900%
C-6
340.00
340.00
4,000 1,076%
C-6
340.00
340.00
3,500
929%
C-7
200.00
200.00
1,200
500%
R-4
700.00
700.00
5,000
614%
C-5
650.00
650.00
4,000
515%
C-6
500.00
500.00
3,500
600%
C-7
GUIZON STREET
Fr: Gonzales to Heroes Del '96
RIZAL AVE EXT (WEST)
S. BALTAZAR STREET
Fr: 10th Ave to Palon St
SAMSON ROAD
STOTSENBERG STREET
Fr: 10th Ave to End
TENTH AVENUE (NORTH)
Copyright 1994-2013
Taxation 2012
57
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
340.00
340.00
2,750
708%
C-8
340.00
340.00
2,750
708%
C-8
340.00
340.00
2,750
708%
C-8
340.00
340.00
2,750
708%
C-8
300.00
300.00
2,200
633%
R-9
250.00
250.00
2,200
780%
R-9
250.00
250.00
2,200
780%
R-9
250.00
250.00
2,200
780%
C-9
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
VILLANUEVA STREET
Fr: Gonzales to Heroes Del '96
VILLAROSA STREET
Fr: Gonzales to Heroes Del '96
VIVORA STREET
Fr: 10th Ave to C. Apostol
09 - BONIFACIO DISTRICT
ARANETA AVENUE
Fr: Samson Rd to Caimito Rd
400.00
400.00
2,200
450%
C-9
350.00
350.00
2,200
528%
C-9
300.00
300.00
1,550
416%
C-10
220.00
220.00
1,550
604%
C-10
NATIVIDAD STREET
Copyright 1994-2013
Taxation 2012
58
BOSTON TECH.
Fr: Drexel Tech to Dunwoody
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
400.00
400.00
2,000
400%
R-3
400.00
400.00
2,000
400%
R-3
300.00
300.00
2,000
566%
R-3
400.00
400.00
2,000
400%
R-3
300.00
300.00
2,000
700%
R-3
300.00
300.00
2,000
566%
R-3
300.00
250.00
2,000
700%
R-3
350.00
350.00
2,200
528%
C-9
300.00
300.00
1,550
416%
C-10
BRIXTON TECH.
Fr: London Tech to Mal Bdry
CAIMITO ROAD
CALLE UNO
CHICAGO TECH.
DAGOHOY STREET
DREXEL TECH.
Copyright 1994-2013
Taxation 2012
59
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
400.00
400.00
3,500
775%
C-7
300.00
300.00
2,200
633%
C-9
250.00
250.00
2,200
780%
C-9
300.00
300.00
2,000
566%
R-3
400.00
400.00
2,750
566%
C-8
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
2,000.00
2,000.00
9,500
375%
C-1
DUNWOODY TECH.
Fr: Drexel Tech to Mal Bdry
EDISON TECH.
GREER TECH.
Fr: London Tech to Edison Tech
LAPU-LAPU STREET
LONDON TECH.
Fr: Drezel Tech to Cor Brixton Tech
Fr: Cor Brixton Tech to Greer
Tech to Edison Tech
MCARTHUR HIGHWAY (EAST)
Fr: Bonifacio Circle
Copyright 1994-2013
Taxation 2012
60
1,600.00
1,600.00
8,580
436%
C-2
1,560.00
1,560.00
7,490
380%
C-3
1,500.00
1,500.00
5,000
233%
C-5
1,000.00
1,000.00
2,750
175%
C-8
740.00
740.00
2,750
271%
C-8
Bonifacio Circle
2,000.00
2,000.00
9,500
375%
C-1
1,600.00
1,600.00
8,580
436%
C-2
1,500.00
1,500.00
6,400
326%
C-4
- 1,000.00
2,750
175%
C-8
740.00
740.00
2,750
271%
C-8
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
350.00
350.00
2,000
471%
R-3
250.00
250.00
2,000
700%
R-3
MANGO ROAD
NANGKA ROAD
Fr: Caimito St. to Malabon Bdry
P. BONIFACIO ST.
Fr: Samson Rd. to Caimito Rd.
PIO VALENZUELA ST.
REPARO STREET
Copyright 1994-2013
Taxation 2012
61
SAMSON ROAD
Fr: PNR Crossing to U.E. Tech
400.00
400.00
3,500
775%
C-7
400.00
400.00
3,500
755%
C-7
400.00
400.00
4,000
900%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
5,000
733%
C-5
740.00
740.00
6,400
764%
C-4
740.00
740.00
6,400
764%
C-4
1,560.00
1,560.00
7,490
380%
C-3
1,600.00
1,600.00
8,580
436%
C-2
2,000.00
2,000.00
9,500
375%
C-1
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,000
471%
R-3
2,000.00
2,000.00
9,500
375%
C-1
1,600.00
1,600.00
8,580
436%
C-2
1,560.00
1,560.00
7,490
380%
C-3
650%
R-4
U.E. TECH
Fr: Samson Rd. to Cor. Chicago
Tech and Drexel Tech.
Fr: Chicago Tech & Drexel
Tech. to Edison Tech
Fr: Edison Tech. to Malabon Bdry.
UNIVERSITY AVENUE
Fr: Samson Rd. to Caimito Rd.
Fr: Caimito Rd. to Mango Rd.
Malabon Boundary
SAMSON ROAD (NORTH EAST) - EDSA
ARAYAT STREET
Fr: Asuncion to Reparo St
Copyright 1994-2013
160.00
160.00
Taxation 2012
1,200
62
ASUNCION STREET
Fr: Samson Road to Pedestrian Lane
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
260.00
260.00
2,000
669%
R-3
260.00
260.00
1,200
361%
R-4
400.00
400.00
3,500
775%
C-7
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
1,200
300%
R-4
260.00
260.00
2,000
669%
R-3
260.00
260.00
2,000
669%
R-3
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
CONCEPCION STREET
GUADALUPE STREET
LORETO STREET
Copyright 1994-2013
Taxation 2012
63
MONSERRAT STREET
Fr: Loreto to Pedestrian Lane
250.00
250.00
2,000
780%
C-9
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
160.00
160.00
2,200 1,275%
C-9
160.00
160.00
2,200 1,275%
C-9
160.00
160.00
2,200 1,275%
C-9
160.00
160.00
2,200 1,275%
C-9
160.00
160.00
2,200 1,275%
C-9
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
150.00
150.00
1,200
700%
R-4
150.00
150.00
1,200
700%
R-4
150.00
150.00
1,200
700%
R-4
780.00
780.00
7,490
860%
C-3
780.00
780.00
6,400
720%
C-4
PAZ STREET
PEDESTRIAN LANE
PILAR STREET
REPARO STREET
SAMSON ROAD
TIRAD PASS
Copyright 1994-2013
Taxation 2012
64
250.00
250.00
2,000
700%
R-3
A. DE JESUS STREET
Fr: Samson Road to T. Jacinto
310.00
310.00
2,200
609%
C-9
310.00
310.00
2,200
609%
C-9
310.00
310.00
2,200
609%
C-9
310.00
310.00
2,200
609%
C-9
230.00
230.00
2,200
856%
C-9
400.00
400.00
3,500
775%
C-7
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
300.00
300.00
2,000
566%
R-3
230.00
230.00
2,000
769%
R-3
230.00
230.00
2,000
769%
R-3
230.00
230.00
2,000
769%
R-3
2,000.00
2,000.00
9,500
375%
C-1
1,600.00
1,600.00
8,580
436%
C-2
1,560.00
1,560.00
8,580
450%
C-2
1,500.00
1,500.00
8,580
472%
C-2
A. MAXIMO STREET
Fr: L. Bustamante St to
Benin St to B. San Diego
B. BIGLANG-AWA STREET
B. MACABAGDAL STREET
Copyright 1994-2013
Taxation 2012
65
1,500.00
1,500.00
7,490
399%
C-3
500.00
500.00
3,500
600%
C-7
450.00
450.00
3,500
677%
C-7
400.00
400.00
3,500
775%
C-7
400.00
400.00
3,500
775%
C-7
400.00
400.00
3,500
775%
C-7
400.00
400.00
3,500
775%
C-7
300.00
300.00
3,500
600%
C-7
300.00
300.00
2,000
566%
R-3
700.00
700.00
4,000
471%
C-6
500.00
500.00
4,000
700%
C-6
400.00
400.00
3,500
775%
C-7
700.00
700.00
3,500
400%
C-7
700.00
700.00
3,500
400%
C-7
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
B. SERRANO STREET
E. BENIN STREET
Fr: Samson Road to Bustamante
I. TOLENTINO STREET
Fr: 2nd Ave to B. Serrano St
L. BUSTAMANTE STREET
M. AUSTRIA STREET
S. ASISTIO STREET
2,000.00
2,000.00
9,500
375%
C-1
1,600.00
1,600.00
8,580
436%
C-2
Copyright 1994-2013
Taxation 2012
66
850.00
850.00
7,490
781%
C-3
650.00
650.00
6,400
884%
C-4
500.00
500.00
6,400 1,180%
C-4
500.00
500.00
5,000
900%
C-5
500.00
500.00
5,000
900%
C-5
320.00
320.00
2,000
525%
R-3
320.00
320.00
2,000
525%
R-3
320.00
320.00
2,000
525%
R-3
320.00
320.00
2,000
525%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,500
614%
R-3
200.00
200.00
2,000
900%
R-3
200.00
200.00
2,000
900%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
P. JACINTO STREET
NINTH STREET
Fr: 12th Ave to Macabagdal St
SEVENTH STREET
Fr: 12th Ave to Macabagdal St
SIXTH STREET
Fr: 12th Ave toMacabagdal St
SAN DIEGO STREET
Fr: 12th Ave to Bustamante St
TWELVE AVENUE
U. PLATA STREET
Copyright 1994-2013
Taxation 2012
67
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,200
450%
C-9
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
500.00
500.00
4,000
700%
C-6
400.00
400.00
3,500
775%
C-7
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,200
450%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,000
528%
C-9
350.00
350.00
1,200
242%
R-4
350.00
350.00
1,200
242%
R-4
350.00
350.00
1,200
242%
R-4
EIGHT AVENUE
EIGHT STREET
Copyright 1994-2013
Taxation 2012
68
350.00
350.00
1,200
242%
R-4
350.00
350.00
1,200
242%
R-4
700.00
700.00
5,000
614%
C-5
600.00
600.00
4,000
566%
C-6
450.00
450.00
3,500
677%
C-7
350.00
350.00
2,750
686%
C-8
350.00
350.00
2,750
686%
C-8
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
ELEVENTH AVENUE
ELEVENTH STREET
FOURTH STREET
Copyright 1994-2013
Taxation 2012
69
NINTH AVENUE
Fr: R.A.E. to M.H. Del Pilar St
700.00
700.00
4,000
471%
R-3
600.00
600.00
4,000
566%
C-6
450.00
450.00
4,000
788%
C-6
410.00
410.00
3,500
753%
C-7
410.00
410.00
3,500
753%
C-7
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,000
471%
R-3
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
7,490
399%
C-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
450.00
450.00
4,000
788%
C-6
350.00
350.00
3,500
900%
C-7
350.00
350.00
2,750
686%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
SECOND STREET
Copyright 1994-2013
Taxation 2012
70
400.00
400.00
2,200
450%
C-9
400.00
400.00
2,200
450%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
810.00
810.00
5,000
517%
C-5
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
180.00
180.00
1,200
566%
R-4
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
SEVENTH STREET
SIXTH STREET
TENTH AVENUE
TENTH STREET
THIRD STREET
Copyright 1994-2013
Taxation 2012
71
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
580.00
580.00
3,500
503%
R-2
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
TWELVE AVENUE
AGNO STREET
Fr: 6th Ave to 5th Ave
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,200
633%
C-9
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
690.00
690.00
5,000
624%
C-5
160.00
160.00
1,200
650%
R-4
200.00
200.00
1,200
500%
R-4
C. SUSANO STREET
Fr: Rizal Ave Ext to M.H. Del Pilar St
COL. ASISTIO STREET
Fr: 6th Ave to 5th Ave
DAO STREET
Fr: 6th Ave to 5th Ave
Copyright 1994-2013
Taxation 2012
72
EIGHT STREET
Fr: 7th Ave to 6th Ave
300.00
300.00
1,200
300%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
1,200
650%
R-4
400.00
400.00
3,500
775%
C-7
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
650.00
650.00
4,000
515%
C-6
500.00
500.00
3,500
600%
C-5
300.00
300.00
2,350
683%
I-2
250.00
250.00
2,350
840%
I-2
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
FIDER STREET
Fr: 8th St to 9th St
FIFTH AVENUE
Fr: R.A.E. to M.H. Del Pilar St
FOURTH AVENUE
JOSEFINA STREET
Copyright 1994-2013
Taxation 2012
73
500.00
500.00
3,500
600%
C-7
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
571%
R-3
350.00
350.00
2,000
571%
R-3
350.00
350.00
2,000
571%
R-3
350.00
350.00
2,000
571%
R-3
690.00
690.00
5,000
624%
C-5
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,550
675%
C-10
MABALACAT STREET
Fr: Maria Clara St to B. Serrano St (5th St)
MAGSAYSAY STREET
MARIA CLARA
CARPIO STREET
Fr: R.A.E. to M.H. Del Pilar St
NINTH STREET
Taxation 2012
74
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
1,260.00
1,260.00
6,400
408%
C-4
1,260.00
1,260.00
6,400
408%
C-4
1,260.00
1,260.00
6,400
408%
C-4
1,260.00
1,260.00
6,400
408%
C-4
1,260.00
1,260.00
5,000
296%
C-5
1,260.00
1,260.00
5,000
296%
C-5
700.00
700.00
5,000
614%
C-5
600.00
600.00
4,000
566%
C-6
600.00
600.00
3,500
483%
C-7
600.00
600.00
4,000
566%
C-6
300.00
300.00
2,000
566%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
180.00
180.00
1,200
566%
R-4
690.00
690.00
5,000
624%
C-5
600.00
600.00
4,000
566%
C-6
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
SECOND STREET
Copyright 1994-2013
Taxation 2012
75
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,000
471%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
300.00
300.00
3,500 1,067%
C-7
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
1,200
300%
R-4
350.00
350.00
2,000
471%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
690.00
690.00
4,000
480%
C-6
400.00
400.00
2,750
587%
C-8
200.00
200.00
1,200
500%
R-4
SEVENTH STREET
SIXTH AVENUE
SIXTH STREET
THIRD AVENUE
THIRD STREET
Copyright 1994-2013
Taxation 2012
76
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
FOURTH STREET
AGUDO STREET
Fr: Tagaytay to Kabatuan St
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
BANAL STREET
Fr: 9th St to Q.C. Bdry.
BINHAGAN STREET
BUAGAN STREET
BUSA STREET
Fr: Tagaytay St to Q.C. Bdry.
DOME STREET
Fr: Tagaytay St to Q.C. Bdry.
Copyright 1994-2013
Taxation 2012
77
ISAGAN STREET
Fr: Tagaytay St to Q.C. Bdry.
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
KALANDANG STREET
Fr: Tagaytay St to Q.C. Bdry.
KAPOK STREET
Fr: Tagaytay St to Q.C. Bdry.
KLAWIT STREET
Fr: Tagaytay St to Q.C. Bdry.
MADOKAY STREET
Fr: Tagaytay St to Q.C. Bdry.
MAUBAN STREET
Fr: Tagaytay St to Q.C. Bdry.
MT. NATIB STREET
Fr: Tagaytay St to Q.C. Bdry.
P. HALILI STREET
Fr: Tagaytay St to Q.C. Bdry.
PAG-ASA STREET
Copyright 1994-2013
Taxation 2012
78
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
TAGAYTAY STREET
Fr: Laloma Cemetery to Kabatuan
TAHIMIK STREET (5TH AVE)
15 - GALINO DISTRICT
AZUCENA STREET
Fr: Sampaguita St to Camachili and 10th Ave
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
BANAL STREET
BATAAN STREET
Copyright 1994-2013
Taxation 2012
79
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
250.00
250.00
2,000
700%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
C. ARELLANO STREET
CHAMPACA STREET
Fr: 11th Avenue to 10th Avenue
DAHLIA STREET
Fr: Sampaguita St. to Azucena St.
DIASNEY STREET
Fr: Bataan St. to 7th Avenue
EIGHT AVENUE
Fr: 9th St. to 10th St.
ELEVENTH AVENUE
Copyright 1994-2013
Taxation 2012
80
300.00
300.00
2,000
566%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
1,200
500%
R-4
160.00
160.00
1,200
650%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
ELEVENTH STREET
FIDER ST
ILANG-ILANG STREET
Fr: 11th Avenue to 10th Ave.
J. ABAD SANTOS STREET
Fr: Ligaya St. to 7th Avenue
JASMIN STREET
KAMANTIGUE STREET
Fr: Azucena St. to Camachili St.
LIGAYA STREET
MILEGUAS STREET
Fr: 11th Avenue to 10th Avenue
Copyright 1994-2013
Taxation 2012
81
NINTH AVENUE
Fr: 9th St. to 11th St.
250.00
250.00
2,000
700%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
NINTH STREET
PAYAPA STREET
Fr: Tahimik St. to Banal St.
ROSAL STREET
Fr: 11th Avenue to 12th Ave.
SARILI STREET
Fr: 9th Ave. to Payapa St.
SAMPAGUITA STREET
SEVENTH AVENUE
Taxation 2012
82
200.00
200.00
1,200
500%
R-4
250.00
250.00
2,000
700%
R-3
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
TENTH AVENUE
Fr: 8th Ave. to 7th Ave.
TENTH STREET
Fr: 8th Ave. to 7th Ave.
V. MAPA STREET
EIGHT STREET
Fr: 12th Ave. to 11th Avenue
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
300.00
300.00
1,200
300%
R-4
300.00
300.00
1,200
300%
R-4
300.00
300.00
1,200
300%
R-4
300.00
300.00
1,200
300%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
ELEVENTH AVENUE
ELEVENTH STREET
NINTH AVENUE
Copyright 1994-2013
Taxation 2012
83
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
180.00
180.00
1,200
566%
R-4
350.00
350.00
2,000
471%
R-3
250.00
250.00
1,200
380%
R-4
200.00
200.00
1,200
500%
R-4
180.00
180.00
1,200
566%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
NINTH STREET
Fr: 10th St. to 11th Avenue
SARILI STREET
Fr: 9th St. to Payapa St.
TENTH AVENUE
Fr: 8th St. to 11th St.
TENTH STREET
TWELVE AVENUE
17 - PACITA DISTRICT
A. CRUZ STREET
Fr: P. Jacinto St. to William Shaw
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
160.00
160.00
1,200
650%
R-4
Copyright 1994-2013
Taxation 2012
84
E. RIVERA STREET
Fr: B. Biglang Awa St. to A. Cruz
160.00
160.00
1,200
650%
R-4
500.00
500.00
3,500
600%
C-7
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
380.00
380.00
2,000
426%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
B. BIGLANG-AWA STREET
DOROTEO ROAD
Fr: J. Mariano St. to Quezon City Boundary
J. MARIANO STREET
Fr: A. Cruz St. to Quezon City Boundary
JASMIN STREET
Fr: Bo. Biglang-Awa St. to Sampaguita St.
P. JACINTO STREET
Fr: Bo. Biglang-Awa St to A. Cruz
J. PANGANIBAN STREET
Fr: Bo. Biglang-Awa St to A. Cruz
S. ASISTIO STREET
Fr: Bo. Biglang-Awa St to A. Cruz
SAMSON ROAD
Copyright 1994-2013
Taxation 2012
85
500.00
500.00
5,000
900%
C-5
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
TWELVE AVENUE
Fr: A. Cruz to Bo. Biglang-Awa St
MACABAGDAL STREET
Fr: Bo. Biglang-Awa St to A. Cruz
WILLIAM SHAW STREET
Fr: Bo. Biglang-Awa St to A. Cruz
D. ARELLANO STREET
Fr: Samson Rd. to Tirad Pass St.
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
200.00
200.00
1,200
500%
R-4
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
200.00
200.00
1,200
500%
R-4
130.00
130.00
1,200
823%
R-4
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
Copyright 1994-2013
Taxation 2012
86
130.00
130.00
850
554%
R-6
130.00
130.00
850
554%
R-6
130.00
130.00
850
554%
R-6
130.00
850
554%
R-6
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
150.00
150.00
850
466%
R-6
130.00
130.00
850
553%
R-6
130.00
130.00
850
553%
R-6
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
130.00
130.00
850
533%
R-6
130.00
130.00
850
533%
R-6
400.00
400.00
2,750
587%
R-8
360.00
360.00
2,200
511%
R-9
150.00
150.00
2,000 1,233%
R-3
130.00
130.00
1,200
823%
R-4
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
130.00
130.00
850
454%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
900
750%
R-6
Copyright 1994-2013
Taxation 2012
87
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
200.00
200.00
850
325%
R-13
100.00
100.00
850
750%
R-15
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
250.00
250.00
1,200
380%
R-4
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
KATIPUNAN STREET
Fr: Samson Rd. to Tirad Pass
MALOLOS AVENUE
Fr: Cor Gen. Malvar St & Zapote
Taxation 2012
88
80.00
80.00
850
962%
R-6
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
130.00
130.00
1,200
823%
R-4
130.00
130.00
1,200
823%
R-4
130.00
130.00
1,200
823%
R-4
250.00
250.00
1,200
380%
R-4
200.00
200.00
1,200
500%
R-4
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
130.00
130.00
1,200
823%
R-4
130.00
130.00
1,200
823%
R-4
130.00
130.00
850
553%
R-6
130.00
130.00
850
553%
R-6
130.00
130.00
850
553%
R-6
P. AGUILAR STREET
REPARO STREET
130.00
130.00
850
553%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
600.00
600.00
6,400
966%
C-4
600.00
600.00
6,400
966%
C-4
600.00
600.00
6,400
966%
C-4
600.00
600.00
6,400
966%
C-4
Copyright 1994-2013
Taxation 2012
89
600.00
600.00
6,400
966%
C-4
600.00
600.00
5,000
733%
C-5
600.00
5,000
733%
C-5
600.00
600.00
5,000
733%
C-5
600.00
600.00
5,000
733%
C-5
500.00
500.00
5,000
900%
C-5
500.00
500.00
5,000
900%
C-5
450.00
450.00
5,000 1,011%
C-5
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
200.00
200.00
1,200
500%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
ZAPOTE STREET
Copyright 1994-2013
Taxation 2012
90
250.00
250.00
1,200
380%
R-4
B. KALOOKAN - II
19 - BAESA DISTRICT
BAESA ROAD
130.00
350.00
680
94%
R-8
80.00
300.00
540
80%
R-9
TO REPARO ST.
70.00
200.00
540
170%
R-9
INTERIOR LOTS
50.00
150.00
450
200%
R-10
RAWLAND
20.00
80.00
270
237%
R-26
Alta Vista
120.00
580.00
1,090
87%
R-5
Bairan Subd.
120.00
580.00
1,090
87%
R-5
Baguinguinto Complex
120.00
580.00
1,090
87%
R-5
Eternal Garden
120.00
580.00
1,090
87%
R-5
120.00
580.00
1,090
87%
R-5
P.H.H.C. Complex
120.00
380.00
680
78%
R-8
Ruby Ville
120.00
470.00
850
80%
R-6
100.00
580.00
1,090
87%
R-5
SUBDIVISIONS
LOCATION ROAD SUBDIVISION
20 - TALIPAPA DISTRICT
Ramoy Road
110.00
350.00
680
94%
R-8
70.00
300.00
540
80%
R-9
Interior Lots
50.00
200.00
450
125%
R-10
Rawlands
20.00
80.00
270
237%
R-11
GSIS Hills
110.00
580.00
1,090
88%
R-5
Interville Subdivision
110.00
470.00
850
80%
R-6
Ramoy Subdivision
110.00
470.00
850
80%
R-6
Rockville Compound
110.00
470.00
850
80%
R-6
SUBDIVISIONS
Copyright 1994-2013
Taxation 2012
91
Vilillia Comp.
580.00
1,090
88%
R-5
21 - KAYBIGA DISTRICT
120.00
300.00
720
140%
R-7
Barrio Road
70.00
200.00
540
170%
R-9
Interior Lots
50.00
100.00
450
350%
R-10
Rawlands
20.00
80.00
270
237%
R-11
520.00
990
90%
I-4
520.00
990
90%
I-4
SUBDIVISIONS
Manotok Subdivision
610.00
1,090
79%
R-5
70.00
470.00
850
80%
R-6
80.00
580.00
1,090
88%
R-5
610.00
1,090
79%
R-5
Vista Verde
22 - BAGBAGUIN DISTRICT
110.00
300.00
540
80%
R-9
Barrio Road
70.00
200.00
540
170%
R-9
Interior Lots
50.00
150.00
450
200%
R10
Rawland
20.00
80.00
270
237%
R-11
580.00
1,090
87%
R-5
70.00
470.00
850
80%
R-6
580.00
990
71%
I-4
SUBDIVISION
Costa Ville
Fermos Subd. (Green Villa Subd)
N.I. Comp. (Ind. Subd.)
23 - LLANO DISTRICT
70.00
290.00
540
86%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
Copyright 1994-2013
Taxation 2012
92
SUBDIVISIONS
Bernardo Realty Corporation
120.00
470.00
850
80%
R-6
130.00
580.00
1,090
87%
R-5
60.00
380.00
680
78%
R-8
60.00
380.00
680
78%
R-8
850
R-6
80.00
380.00
680
78%
R-8
680
R-8
120.00
580.00
1,090
87%
R-5
680
R-8
Mayville Subd.
60.00
380.00
680
78%
R-8
Myrna Subd.
60.00
290.00
680
134%
R-8
Progressive Village
60.00
290.00
680
134%
R-8
Sagrado Subd.
470.00
850
80%
R-6
Santa Fe
290.00
680
134%
R-8
Silanganan Subd.
470.00
850
80%
R-6
Sunriser Subd.
580.00
1,090
87%
R-5
610.00
1,090
78%
R-5
20.00
80.00
270
237%
R-11
Rawland
24 - DEPARO DISTRICT
Barrio Road
70.00
250.00
540
116%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawlands
20.00
80.00
270
237%
R-11
130.00
580.00
1,090
87%
R-5
470.00
850
80%
R-6
130.00
580.00
1,090
87%
R-5
150.00
580.00
1,090
87%
R-5
Casimiro Townhouse
580.00
1,090
87%
R-5
120.00
470.00
850
80%
R-6
400.00
720
80%
R-7
110.00
470.00
850
80%
R-6
Lucky Homes
380.00
680
78%
R-8
North Crest
380.00
680
78%
R-8
SUBDIVISIONS
Amparo Novaville
Ekson Realty
Cafel's Park
A.R.B. Subd. (Villa Natividad)
Happy Glen Loop Subd.
Copyright 1994-2013
Taxation 2012
93
470.00
850
80%
R-6
Premier Hills
850
R-6
380.00
680
78%
R-8
60.00
380.00
680
78%
R-8
Townhouse
580.00
1,090
87%
R-5
Standard Comp.
400.00
720
80%
R-7
100.00
470.00
850
80%
R-6
25 - BAGUMBONG DISTRICT
Barrio Road
70.00
250.00
540
116%
R-9
Interior Lots
40.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
Bankers Village I
60.00
380.00
680
78%
R-8
Genaro Subd.
70.00
400.00
720
80%
R-7
680
R-8
SUBDIVISIONS
Algo Tower
Capitol Subd.
680
R-8
80.00
380.00
680
78%
R-8
80.00
400.00
720
80%
R-7
C.D. Village
290.00
680
134%
R-8
680
86%
R-8
Daez Subd.
290.00
680
134%
R-8
60.00
290.00
680
134%
R-8
680
R-8
70.00
400.00
720
80%
R-7
F. De Jesus Subd.
290.00
680
134
R-8
F. Roque Subd.
680
R-8
Forest Park
210.00
680
224%
R-8
Hermosa Subd.
1,090
R-5
Karilagan Subd.
290.00
680
134%
R-8
290.00
680
134%
R-8
60.00
290.00
680
134%
R-8
Maginhawa Vil.
290.00
680
134%
R-8
MBA Comp.
290.00
680
134%
R-8
60.00
290.00
680
134%
R-8
290.00
680
134%
R-8
Ligaya Subd.
Nova Hills
Pangilinan-Pagdatuan Subd.
Copyright 1994-2013
Taxation 2012
94
290.00
680
134%
R-8
210.00
680
224%
R-8
60.00
380.00
680
78%
R-8
60.00
290.00
680
134%
R-8
Rainbow Subd.
470.00
850
80%
R-6
Rosanna Ville
380.00
680
78%
R-8
Sampaguita Subd.
60.00
290.00
680
134%
R-8
Saranay Homes
70.00
380.00
680
78%
R-8
210.00
680
224%
R-8
70.00
380.00
680
78%
R-8
510.00
1,090
113%
R-5
Shelter Ville
Union Housing Project
Vista Verde Phase II
26 - CAMARIN DISTRICT
Barrio Road
60.00
200.00
540
170%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
Almar Subd.
70.00
380.00
680
78%
R-8
Ana Subd.
60.00
290.00
680
134%
R-8
380.00
680
78%
R-19
60.00
290.00
680
134%
R-8
720
R-7
60.00
380.00
680
78%
R-8
60.00
380.00
680
78%
R-8
Brixton Investment
60.00
380.00
680
78%
R-8
Canero Subd.
70.00
380.00
680
78%
R-8
Congressional Model
70.00
210.00
680
224%
R-8
380.00
680
78%
R-8
Constellation Homes
60.00
290.00
680
134%
R-8
60.00
290.00
540
134%
R-8
70.00
380.00
680
78%
R-8
470.00
850
80%
R-6
Diamond Realty
210.00
680
224%
R-8
Dona Helen
380.00
680
78%
R-8
60.00
380.00
680
78%
R-8
290.00
680
134%
R-8
SUBDIVISIONS
Carnation Subd.
Taxation 2012
95
Franville 2-A
380.00
720
89%
R-7
Happy Homes
400.00
720
80%
R-7
Hillcrest Subd.
400.00
720
80%
R-7
Kay Cristina
60.00
290.00
680
134%
R-8
La Forteza Homes
80.00
290.00
680
134%
R-8
60.00
380.00
680
78%
R-8
60.00
290.00
680
134%
R-8
60.00
290.00
680
134%
R-8
Marimar Village
60.00
290.00
680
134%
R-8
60.00
400.00
720
80%
R-7
Miramonte Heights
60.00
290.00
680
134%
R-8
680
R-8
60.00
210.00
680
224%
R-8
Palmera Homes
850
R-6
70.00
290.00
680
134%
R-8
470.00
850
80%
R-6
680
R-8
Thunderbird Subd.
380.00
680
78%
R-8
Urduja Village
80.00
470.00
850
80%
R-6
60.00
290.00
680
134%
R-8
400.00
720
80%
R-7
290.00
680
134%
R-8
Queensland Subd.
290.00
680
134%
R-8
Quintos Village
290.00
680
134%
R-8
27 - AMPARO DISTRICT
Quirino Avenue
100.00
300.00
540
80%
R-9
Barrio Road
50.00
250.00
540
116%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
Block 1 to 20
100.00
300.00
680
126%
R-8
Block 21 to 48
80.00
250.00
680
172%
R-8
Block 41 to End
60.00
200.00
680
240%
R-8
SUBDIVISIONS
Copyright 1994-2013
Taxation 2012
96
28 - TALA DISTRICT
Quirino Highway
70.00
200.00
540
170%
R-9
Barrio Road
60.00
150.00
540
260%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
210.00
680
224%
R-8
Bagong Silang
60.00
210.00
680
224%
R-8
Banker's Village
80.00
290.00
680
134%
R-8
Cafel's Subd.
70.00
290.00
680
134%
R-8
SUBDIVISIONS
Adeline Homes (Clavecilla)
680
R-8
Guadanoville Subd.
290.00
680
134%
R-8
Midway Subd.
60.00
210.00
680
224%
R-8
Mountain Heights
60.00
210.00
680
224%
R-8
Pangarap Village
60.00
210.00
680
224%
R-8
680
R-8
380.00
680
78%
R-8
60.00
210.00
680
244%
R-8
SECTION 16.
Appraisal of Improvements. All improvements consisting
of buildings and other structures shall be valued at its current and fair market values
on the basis of the herein schedule of unit building to their use and construction
characteristics and unit values established for its class and sub-class together with the
set of addition and reduction factor:
A.
2.
3.
Copyright 1994-2013
Taxation 2012
97
4b.
4c.
5.
6.
7.
B.
Copyright 1994-2013
EXTERNAL WALLS
a.
b.
Taxation 2012
98
2.
3.
4.
5.
CEILING
a.
b.
DOORS
a.
b.
WINDOWS
a.
For Type I, II, and III-A buildings, simple design steel glass
with iron grills.
b.
c.
FLOORING
a.
b.
c.
6.
7.
Copyright 1994-2013
Taxation 2012
99
8.
8b.
9.
10.
11.
12.
13.
14.
(Note :
16.
17.
Copyright 1994-2013
Taxation 2012
100
18.
19.
20.
20b.
21.
22.
23.
24.
25.
26.
Copyright 1994-2013
Taxation 2012
101
27.
28.
SECTION 17.
Type of Improvements. The appraisal of materials used
shall be in accordance with the following type of improvements.
I.
II.
III.
REINFORCED CONCRETE:
A.
B.
C.
MIXED CONCRETE:
A.
B.
STRONG MATERIALS:
A.
Copyright 1994-2013
Taxation 2012
102
G.I. roofing.
B.
C.
D.
E.
SECTION 18.
Items Considered as Component Parts of Building. The
computation of extra items which shall be considered as component parts of the
building is hereby set forth as follows:
1.
Carport
30%
2.
Mezzanine
60%
3.
Porch
30%
4.
Balcony
45%
5.
Garage
45%
6.
Terrace
7.
8.
Copyright 1994-2013
Covered
35%
Open
20%
Penthouse
70%
Covered
60%
Open
30%
Deck Roof
Basement
One family dwelling
9.
60%
Pavement
Taxation 2012
103
Tennis Court
P300
360
per sq. m.
Concrete:
10 cm. thick
P150
per sq. m.
15 cm. thick
P210
per sq. m.
20 cm. thick
P270
per sq. m.
1 course
P140
per sq. m.
2 course
P180
per sq. m.
3 course
P240
per sq. m.
Asphalt:
10.
11.
Floor Finished:
a.
Marble slab 1m x 1m
P400
500
per sq. m.
b.
Marble tiles
P250
380
per sq. m.
c.
P200
per sq. m.
d.
Granolithic
P180
per sq. m.
e.
Narra
P210
per sq. m.
f.
Yakal
P210
per sq. m.
g.
P210
per sq. m.
h.
P210
per sq. m.
i.
Vinyl tiles
P210
per sq. m.
j.
Washout pebbles
P180
per sq. m.
k.
Unglazed tiles
P180
per sq. m.
Wallings:
a.
b.
Double walling:
(Ordinary plywood)
Copyright 1994-2013
P180
per sq. m.
c.
per sq. m.
d.
P190
per sq. m.
e.
P220
per sq. m.
f.
Fancy Tiles
P240
per sq. m.
g.
Synthetic Rubble
P110
per sq. m.
Taxation 2012
104
h.
12.
13.
Bricks
1.
P300
per sq. m.
2.
P400
per sq. m.
Ordinary plywood
P100
per sq. m.
b.
Luminous ceiling
P300
per sq. m.
c.
Acoustic
P260
per sq. m.
d.
Special finish
P300
per sq. m.
P500
per sq. m.
15%
Roof tiles
15.
per sq. m.
Special Panel:
14.
P190
Fence:
a.
Wood
P150
per sq. m.
b.
P150
per sq. m.
15 cm. thick
P210
per sq. m.
20 cm. thick
P270
per sq. m.
c.
Reinforced Concrete
P420
per sq. m.
d.
Steel Grills
P600
per sq. m.
e.
Interlinks Wire
P50
per sq. m.
Excess Heights:
a.
Residential &
Commercial.
b.
Copyright 1994-2013
16.
17.
Foundation.
Taxation 2012
105
Piles.
19.
Painting.
SECTION 19.
Schedule of Unit Values of Building. In accordance with
comparative studies of construction costs and established guidelines of the
Department of Finance in Metro Manila, the schedule of unit of values of buildings in
the City shall be in accordance with the following:
SCHEDULE OF UNIT OF VALUES
(Peso per Square Meter)
===============================================================================
:
: (1)
: (2)
: (3)
: (4) CONV'ION HALL :
: T Y P E : RESIDENTIAL : COMMERCIAL :
H O T E L : 4a AUDITORUIM
:
:
:CONDOMINIUM : CONDOMINIUM :
: 4b CLUBHOUSE
:
:
:
:
:
:
4c THEATER
:
============================================================= ==================
: I - A : 8560 - 8800
:
8160 - 8400
: 8000 - 8240 :
7840 - 8080
:
: I - B : 8000 - 8240
:
7600 - 7840
: 7440 - 7680 :
7280 - 7520
:
: I - C : 7440 - 7680
:
7040 - 7280
: 6880 - 7120 :
6720 - 6960
:
============================================================= ==================
: II - A : 6720 - 6960
:
6320 - 6560
: 6160 - 6400 :
6000 - 6240
:
: II - B : 6160 - 6400
:
5760 - 6000
: 5600 - 5840 :
5440 - 5680
:
: II - C : 5600 - 5840
:
5200 - 5440
: 5040 - 5280 :
5880 - 5120
:
============================================================= ==================
: III - A :
:
:
:
:
: III - B :
:
:
:
:
: III - C :
:
:
:
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (5)
: (6)APARTELLE
: (7) OFFICE BLDG: (8)CATHEDRAL
:
: TYPE : HOSPITAL :
:
: 8a. CHURCH
:
:
:
: 6a. APARTMENT : 7a. BANKS
: 8b. CHAPEL
:
:
:
:
BUILDING
:
:
:
============================================================= ==================
Copyright 1994-2013
Taxation 2012
106
: I - A : 7680 - 7920
:
7520 - 7760
: 7280 - 7520 :
7040 - 7280
:
: I - B : 7120 - 7360
:
6960 - 7200
: 6720 - 6960 :
6480 - 6720
:
: I - C : 6560 - 6800
:
6400 - 6640
: 6160 - 6400 :
5920 - 6160
:
============================================================= ==================
: II - A : 5840 - 6080
:
5680 - 5920
: 5440 - 5680 :
5200 - 5440
:
: II - B : 5280 - 5520
:
5120 - 5360
: 4880 - 5120 :
4640 - 4880
:
: II - C : 4720 - 4960
:
4560 - 4800
: 4320 - 4560 :
4080 - 4320
:
============================================================= ==================
: III - A :
:
:
:
3520 - 3760
:
: III - B :
:
:
:
2960 - 3200
:
: III - C :
:
:
:
2400 - 2640
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (9)
: (10)
: (11)
: (12)
:
: T Y P E : RESTAURANT :
FUNERAL
: SCHOOLS :
ONE
:
:
:
:
PARLOR
:
:
FAMILY
:
:
:
:
:
:
DWELLING
:
============================================================= ==================
: I - A : 6720 - 6960
:
6320 - 6560
: 6160 - 6400 :
6080 - 6320
:
: I - B : 6160 - 6400
:
5760 - 6000
: 5600 - 5840 :
5520 - 5760
:
: I - C : 5600 - 5840
:
5200 - 5440
: 5040 - 5280 :
4960 - 5200
:
============================================================= ==================
: II - A : 4880 - 5120
:
4480 - 4720
: 4320 - 4560 :
4240 - 4480
:
: II - B : 4320 -4560
:
3920 - 4160
: 3760 - 4000 :
3680 - 3920
:
: II - C : 3760 - 4000
:
3360 - 3600
: 3200 - 3440 :
3120 - 3360
:
============================================================= ==================
III - A : 3200 - 3440
:
2800 - 3040
: 2640 - 2880 :
2560 - 2800
:
: III - B : 2640 - 2880
:
2240 - 2480
: 2080 - 2320 :
2000 - 2240
:
: III - C : 2080 - 2320
:
: 1520 -1760 :
1440 - 1680
:
: III - D : 1520 - 1760
:
:
:
880 - 1120
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (13)
: (14) DUPLEX
: (15)
: (16)SUPERMARKET :
: T Y P E : GASOLINE
:
DWELLING
: CARPARK :
:
:
:
STATION
: 14a.TOWNHOUSE : BUILDING : 16a. SHOPPING
:
:
:
:
:
:
BUILDING
:
Copyright 1994-2013
Taxation 2012
107
============================================================= ==================
: I - A : 6000 - 6240
:
5840 - 6080
: 5760 - 6000 :
5680 - 5920
:
: I - B : 5440 - 5680
:
5280 - 5520
: 5200 - 5440 :
5120 - 5360
:
: I - C : 4880 - 5120
:
4720 - 4960
: 4640 - 4880 :
4560 - 4800
:
============================================================= ==================
: II - A : 4160 - 4400
:
4080 - 4320
: 4000 - 4240 :
3920 - 4160
:
: II - B : 3600 - 3840
:
3520 - 3760
: 3440 - 3680 :
3360 - 3600
:
: II - C : 3040 - 3280
:
2960 - 3200
: 2880 - 3120 :
2800 - 3040
:
============================================================= ==================
: III - A :
:
2480 - 2720
:
:
2400 - 2640
:
: III - B :
:
1920 - 2160
:
:
1840 - 2080
:
: III - C :
:
1360 - 1600
:
:
1280 - 1520
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (17)
: (18)
: (19)
: (20) GYMNASIUM
:
: TYPE :
MOTEL
:
ACCESSORIA :COLD STORAGE : 20a. RECREATIONAL :
:
:
:
or
:
:
BUILDING
:
:
:
:
ROW HOUSE
:
: 20b. COCKPIT
:
============================================================= ==================
: I - A : 5600 - 5840
:
5520 - 5760
: 5440 - 5680 :
5360 - 5600
:
: I - B : 5040 - 5280
:
4960 - 5200
: 4880 - 5120 :
4800 - 5040
:
: I - C : 4480 - 4720
:
4400 - 4640
: 4320 - 4560 :
4240 - 4480
:
============================================================= ==================
: II - A : 3840 - 4080
:
3760 - 4000
: 3680 - 3920 :
3600 - 3840
:
: II - B : 3280 - 3520
:
3200 - 3440
: 3120 - 3360 :
3040 - 3280
:
: II - C : 2720 - 2960
:
2640 - 2880
: 2560 - 2800 :
2480 - 2720
:
============================================================= ==================
: III - A : 2320 - 2560
:
2240 - 2480
:
:
2080 - 2240
:
: III - B :
:
1760 - 2000
:
:
1680 - 1840
:
III - C :
:
960 - 1360
:
:
1360 - 1520
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (21)BOARDING HS.: (22)HANGAR : (23)ACCESSORY: (24)
:
: T Y P E : 21a.LODGING HS. :
:BLDG./LAUNDRY:
MARKET
:
:
: 21b.CONVENT : 22a. INDUSTRIAL : GUARDHOUSE :
:
Copyright 1994-2013
Taxation 2012
108
:
:
:
BUILDING
: SERVANT QTR. :
:
============================================================= ==================
: I - A : 5280 - 5520
:
5200 - 5440
: 4960 - 5200 :
4880 - 5120
:
: I - B : 4720 - 4960
:
4640 - 4880
: 4400 - 4640 :
4320 - 4560
:
: I - C : 4160 - 4400
:
4080 - 4320
: 3840 - 4080 :
3760 - 4000
:
============================================================= ==================
: II - A : 3520 - 3760
:
3440 - 3680
: 3200 - 3440 :
3120 - 3360
:
: II - B : 2960 - 3200
:
2880 - 3120
: 2640 - 2880 :
2560 - 2800
:
: II - C : 2400 - 2640
:
2320 - 2560
: 2080 - 2320 :
2000 - 2240
:
============================================================= ==================
: III - A : 2000 - 2160
:
1920 - 2080
: 1600 - 1760 :
1600 - 1760
:
: III - B : 1680 - 1840
:
1600 - 1760
: 1280 - 1440 :
1200 - 1360
:
: III - C : 1360 - 1520
:
1280 - 1440
:
960 - 1120 :
880 - 1040
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (25)
: (26)
: (27)
: (28)
:
: T Y P E : F A C T O R Y : WAREHOUSE : OPEN SHED : SWIMMING POOL :
:
:
:
(One-Storey)
:
:
(Per Cubic Mtr.)
:
============================================================= ==================
: I - A : 4560 - 4800
:
4400 - 4640
: 3520 - 3680 :
3200 - 3600
:
: I - B : 4000 - 4240
:
3840 - 4080
: 3120 - 3280 :
:
: I - C : 3440 - 3680
:
3280 - 3520
: 2720 - 2880 :
:
============================================================= ==================
: II - A : 2800 - 3040
:
2640 - 2880
: 2240 - 2400 :
:
: II - B : 2240 - 2480
:
2080 - 2320
: 1840 - 2000 :
:
: II - C : 1680 - 1920
:
1520 - 1760
: 1440 - 1600 :
:
============================================================= ==================
: III - A : 1280 - 1440
:
1200 - 1360
: 1120 - 1280 :
:
: III - B :
960 - 1120
:
880 - 1040
:
800 - 960
:
:
: III - C :
640 - 800
:
560 - 720
:
480 - 640
:
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
SECTION 20.
General Provisions on the Appraisal and Assessment of
Building and Other Structures. In order to ensure equitable levels of taxation, the
following shall be observed in the appraisal and assessment of building and other
structures;
Copyright 1994-2013
Taxation 2012
109
a.
b.
c.
d.
e.
The unit base values herein were derived from typical building
design for each type of building, using the aforecited standard
specifications. The use of the unit rates for "extras" or "deductions"
shall be applied depending on the deviation of the construction of
the building from the standard specifications, regardless of the
minimum or maximum and other similar structures.
f.
Copyright 1994-2013
Taxation 2012
110
h.
SECTION 21.
Schedule of Depreciation. Owners or administrators of
buildings and other structures shall be entitled to depreciation allowance in its current
and fair market value in accordance with the following schedule, provided however
that no further reduction shall be allowed when the residual value has been arrived at.
SCHEDULE OF DEPRECIATION
---------------------------------:
:
:
:
:
:
I-A :
P. A. :
:
I-B :
P. A. :
:
I-C :
P. A. :
:
II-A :
P. A. :
:
II-B :
P. A. :
:
II-C :
P. A. :
:
2.4%
2.2%
2.3%
1.7%
1.4%
35%
2.6% :
2.3% :
2.2.% :
2.0% :
2.0% :
33% :
3.0%
2.5%
2.5%
2.0%
2.0%
30%
III :
A-B :
P. A. :
III :
A-B :
P. A. :
IV :
P. A. :
:
---------------------------------:
:
:
:
:
:
1st 5 Yrs.
2nd 5 yrs.
3rd 5 yrs.
4th 5 yrs.
After 20 Yrs.
Residual Value
:
:
:
:
:
:
1.8%
1.4%
1.2%
1.0%
1.0%
40%
:
:
:
:
:
:
2.0%
1.8%
1.5%
1.2%
1.0%
40%
:
:
:
:
:
:
2.2%
2.0%
1.7%
1.3%
1.1%
37%
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
4.0%
3.5%
3.0%
2.0%
2.0%
28%
:
:
:
:
:
:
4.0%
3.6%
3.2%
3.0%
2.5%
20%
: 5.0%
: 4.0%
: 3.4%
: 3.0%
: 3.0%
: 15%
:
:
:
:
:
:
----------------------------------
SECTION 22.
When Higher Rate of Depreciation can be Allowed. In
excess of the above rate of annual depreciation, higher rate of depreciation allowance
may be granted for extraordinary causes, if properly presented and described as in the
case of the following:
Copyright 1994-2013
Taxation 2012
111
a)
b)
c)
SECTION 23.
General Revision or Assessment. The City Assessor shall
immediately undertake a general revision of assessment and properly classification
upon enactment of this ordinance. Thereafter he shall undertake the general revision
of real property assessment and classification once every three years.
SECTION 24.
Authority of the Assessor to take Evidence. For the
purpose of obtaining information on which to base the market value of any real
property, the City Assessor or his duly authorized deputy may summon the owners of
the properties to be affected or persons having legal interest therein and witnesses,
administer oaths, and take deposition concerning the property, its nature, amount and
value. Failure of any person to appear when so summoned will be construed as waiver
on his part to present evidence contesting the fair market value as appraised by the
City Assessor.
CHAPTER 5
Assessment
SECTION 25.
Classes of Real Property for Assessment Purposes. Real
property shall be classified as residential, agricultural, commercial, industrial, mineral,
timberland or special by the City Assessor.
SECTION 26.
Special Classes of Real Property. All lands, buildings,
and other improvements thereon used for hospitals, cultural, or directly and
exclusively used for hospitals, cultural, or scientific purposes, and those owned and
used by government owned and controlled corporations rendering essential public
services in the supply and distribution of water and generation and transmission of
electric power shall be classified as special.
SECTION 27.
Actual Use of Real Property as Basis for Assessments.
Real Property shall be classified, valued, and assessed on the basis of its actual use
regardless of where located, whoever owns it, and whoever uses it.
Copyright 1994-2013
Taxation 2012
112
SECTION 28.
Assessment Levels. The assessment levels to be applied to
the fair market to determine its assessed value is hereby set as follows:
1)
On Lands:
Class
Assessment Level
Residential
Agricultural
Commercial
Industrial
Mineral
Timberland
2)
20%
40%
50%
50%
50%
20%
P175,000.00
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Not Over
P175,000.00
300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Assessment
Level
0%
10%
20%
25%
30%
35%
40%
50%
60%
Agricultural
Fair Market Value
Over
Copyright 1994-2013
Not Over
Taxation 2012
Assessment
Level
113
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
25%
30%
35%
40%
45%
50%
Commercial or Industrial
Fair Market Value
Over
Not Over
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Assessment
Level
30%
35%
40%
50%
60%
70%
75%
80%
Timberland
Fair Market Value
Over
Not Over
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
(3)
Copyright 1994-2013
Assessment
Level
45%
50%
55%
60%
65%
70%
On Machineries:
Taxation 2012
114
Class
Assessment Level
Agricultural
Residential
Commercial
Industrial
(4)
40%
50%
80%
80%
Assessment Level
Cultural
Scientific
Hospital
Local Water District
GOCCs engaged in the supply
and distribution of water
and/or generation and
electric power
SECTION 29.
15%
15%
15%
10%
a)
real property is declared and listed for taxation purposes for the
first time;
b)
c)
Copyright 1994-2013
Taxation 2012
115
SECTION 30.
Date of Effectivity of Assessment and Reassessment. All
assessment and reassessment made after the first (1st) day of January of any year shall
take effect on the first (1st) day of January of the succeeding year provided, however,
that the reassessment of real property due to its partial or total destruction, or to a
major change in its actual use, or to the gross illegality of the assessment when made,
or to any other abnormal cause, shall be made within ninety (90) days from the date
any such cause or causes occurred, and shall take effect at the beginning of the quarter
next following the reassessment.
SECTION 31.
Assessment of Property Subject to Back Taxes. Real
property declared for the first time shall be assessed for the taxes for the period during
which it would have been liable but in no case for more than ten (10) years prior to the
date of initial assessment provided, however, that such taxes shall be computed on the
basis of applicable schedule of values in force during the corresponding period.
If such taxes are paid on or before the end of the quarter following the date of
the notice of assessment was received by the owner or his representative, no interest
for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an
interest at the rate of two percent (2%) per month or a fraction thereof from the date of
receipt of the assessment until such taxes are fully paid.
SECTION 32.
Notification of New of Revised Assessment. When real
property is assessed for the first time or when an existing assessment is increased or
decreased, the City Assessor shall, within thirty (30) days, given written notice of such
new or revised assessment to the person in whose name the property is declared. The
notice may be delivered personally or by registered mail or through the assistance of
the Punong Barangay to the last known address of the person to be served.
SECTION 33.
a)
b)
Copyright 1994-2013
Taxation 2012
116
SECTION 36.
Organization, Power, and Function of the Board of
Assessment Appeals.
(a) There is hereby organized a City Board of Assessment Appeals who shall
conduct the determination and resolution of assessment appeals and composed of the
following:
1.
2.
3.
(b) The Chairman and members of the City Board of Assessment Appeals
Copyright 1994-2013
Taxation 2012
117
Taxation 2012
118
Administering Oath
SECTION 37.
Appeal.
(a)
The Board shall meet once a month and as often as necessary for
the prompt disposition of appealed cases without entitlement to per
diem or travelling expenses for their attendance in board meetings
except when conducting an ocular inspection of real properties
whose assessment is under appeal, in which case, such expenses
shall be charged against the general fund of the City.
(b)
SECTION 38.
(a)
From the date of receipt of an appeal, the Board shall , on the basis
of substantial evidence or such relevant evidence on record
adequately acceptable to support a conclusion, decide such appeal
within one hundred twenty (120) days.
(b)
In the exercise of its jurisdiction, the Board shall have the power to
summon witnesses, administer oaths, conduct ocular inspection,
take depositions, and issue subpoena and "subpoena duces tecum."
The proceedings of the Board shall be conducted solely for the
purpose of ascertaining the facts without necessarily adhering to
the technical rules applicable in judicial proceedings.
(c)
The Secretary of the Board shall furnish the owner of the property
or the person having legal interest therein, and the City Assessor
with a copy of the decision of the Board. If the City Assessor
concurs with the decisions, he shall notify the owner of the
property or person having legal interest therein of such facts using
the form prescribed for the purpose. The owner of the property or
the person having legal interest therein or the City Assessor who is
not satisfied with the decision of the Board may, within thirty (30)
days after receipt of the decision, appeal to the Central Board of
Assessment appeals in accordance with Section 230 of R.A. 7160
and Article 321 of the Implementing Rules and Regulations of said
Copyright 1994-2013
Taxation 2012
119
Rate of Levy
Residential
Commercial
Industrial
Agricultural
Special Class
PROVIDED, that any increase in real property tax, (including the Special
Education Fund Tax) over 1993 level of any real property which may arise out of the
adoption of the herein schedule of Fair Market Value (Chapter 4) shall be divided into
three (3), and in no case shall any taxpayer be required to pay more than one-third
(1/3) of any increase over said 1993 level in the first year (CY 1994) of the effectivity
of the revised schedule of fair market values; nor shall any taxpayer be required to pay
more than two-thirds (2/3) of any increase of said real property tax over 1993 level in
the second year (CY 1995); and only in the third year (CY 1996) shall the remaining
one-third (1/3) of said increase be applied, such that the full one hundred percent
(100%) of said increase over 1993 level shall finally be payable by the taxpayer, and
thereafter, until a new schedule of fair market value of real property is ordained. (As
amended . . .)
PROVIDED, finally, that the proceeds of the ad valorem tax shall be divided,
Copyright 1994-2013
Taxation 2012
120
with seventy (70%) percent accruing to the general fund of the City, and the
remaining thirty (30%) percent shall be distributed among the component barangays
of the City where the property is located in the following manner:
a)
b)
SECTION 41.
Additional Levy for the Special Education Fund. In
addition to the basic ad valorem tax on real property imposed in the preceding
Section, an annual ad valorem tax of one percent of the assessed value is hereby
levied on all real property in the City, the proceeds of which shall accrue to the local
school board fund, and which shall be allocated for the operation and maintenance of
public schools, construction and repair of school buildings, facilities and equipment,
educational research, purchase of books and periodicals, and sports development as
determined by the City Local School Board. (As amended . . .)
SECTION 42.
Exemptions from Real Property Tax. The following are
exempted from payment of the real property tax:
(a)
(b)
(c)
(d)
(e)
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environmental protection.
Except as provided herein, any exemption from payment of real property tax
previously granted to, or presently enjoyed by all persons, whether natural or juridical,
including all government owned or controlled corporations are hereby withdrawn
upon the effectivity of this ordinance.
SECTION 43.
Additional Ad Valorem Tax on Idle Lands. An annual ad
valorem tax is hereby imposed on idle lands at the rate of two percent (2%) of the
assessed value of the property which shall be an addition to the basic real property tax.
SECTION 44.
Idle Lands, Coverage. For purposes of real property
taxation, idle lands shall include the following:
(a)
Agricultural lands, more than one (1) hectare in area, suitable for
cultivation, dairying, inland fishery, and other agricultural uses,
one half (1/2) of which remain uncultivated or unimproved by the
owner of the property or person having legal interest therein.
Agricultural lands planted to permanent or perennial crops with at
least fifty (50) trees to a hectare shall not be considered an idle
lands. Land actually used for grazing purposes shall likewise not
be considered as idle lands.
(b)
Regardless of land area, this Section shall likewise apply to residential lots in
subdivisions duly approved by proper authorities, the ownership of which has been
transferred to individual owners, who shall be liable for the additional tax provided
that individual owners, who shall be liable for the additional tax provided that
individual lots of such subdivisions, the ownership of which has not been transferred
to the buyer shall be considered as part of the subdivisions, and shall be subject to the
additional tax payable by the subdivision owner or operator.
SECTION 45.
Exemptions. The additional idle land tax shall not apply
to property owners or persons having legal interest therein who are unable to improve,
utilize or cultivate their lands due to any of the following cause:
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(a)
(b)
(c)
(d)
SECTION 46.
Listings of Idle Lands by the Assessor. The City Assessor
shall make and keep an updated record of all idle lands located in the City and for
purposes of collection, he shall furnish copy thereof to the City Treasurer who shall
notify, on the basis of such record, the owner of the property or person having legal
interest therein, of the imposition of the additional tax.
CHAPTER 8
Collection of Real Property Tax
SECTION 47.
Date of Accrual of Tax. The real property tax shall accrue
on the first day of January of each year and from that date shall constitute a lien on the
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property which shall be superior to any lien, mortgage or encumbrance of any kind
whatsoever, and shall be extinguished only upon the payment of the delinquent tax.
SECTION 48.
Collection of Tax. The collective of the real property tax
which interest thereon and related expenses, and the enforcement of remedies
provided in this Title and any applicable laws shall be the responsibility of the City
Treasurer. He may deputize the Barangay Treasurer to collect all taxes or real property
located in the barangay provided that the Barangay Treasurer is properly bonded for
the purpose.
SECTION 49.
Notice of Time for Collection of Tax. The City Treasurer
shall, on or before the thirty-first (31st) day of January of each year, post the notice of
the date when basic real property tax, special education fund tax, and additional tax on
idle lands, may be paid without interest, at a conspicuous and publicly accessible
place at the City Hall. Said notice shall likewise be published in a newspaper of
general circulation in the City once a week for two consecutive weeks.
SECTION 50.
Payment of Real Property Taxes in Installments. The
owner of the real property or the person having legal interest therein may pay the
basic real property tax, the special education fund tax and the idle land tax due thereon
without interest in four (4) equal installments; the first installment to be due and
payable on or before the thirty-first (31st) of March, the second installment on or
before the thirtieth (30) of June; the third installment, on or before the thirtieth of
September, and the last installment on or before the thirty-first (31st) of December
each year.
Both the real property tax and the special education fund tax shall be collected
together. In case only a portion of the tax is paid, such payment shall be equally
divided and applied to both.
SECTION 51.
Application of Payments. Payments of real property taxes
shall first be applied to prior years delinquencies, interests, and penalties, if any, and
only after said delinquencies are settled, may tax payments be credited for the current
period.
SECTION 52.
(a)
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special and/or the idle land tax imposed thereon are paid in
advance for the whole on any year during the period from the first
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SECTION 53.
(a)
(b)
The tax on a portion thereof paid under protest shall be held in trust
by the City Treasurer. Fifty (50) percent of the tax paid under
protest, shall, however, be distributed in accordance with the
provisions of Chapter 7, Book II of R.A. 7160.
(c)
(d)
In the event that the protest is denied or upon the lapse of the sixty
(60) day period prescribed in paragraph (a) hereof, the taxpayer
may avail of remedies provided for in chapter 3, Book II of R.A.
7160.
SECTION 54.
Interest om Unpaid Real Property Tax. Failure to pay the
basic real property tax on any other tax levied in this Title upon the expiration of the
periods prescribed in Section 50 hereof, or when due, as the case may be, shall subject
the taxpayer to the payment of interest at the rate of two (2%) percent per month on
the unpaid amount or fraction thereof, until the delinquent tax shall have been fully
paid provided that in no case shall the total interest on the unpaid tax or portion
thereof exceed thirty-six (36) months.
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SECTION 55.
(a)
When the real property tax or any other tax imposed in this Title
becomes delinquent, the City Treasurer shall immediately cause a
notice of delinquency to be posted at the main entrance of the City
Hall and in a publicly accessible and conspicuous place in each
barangay of the City. The notice of delinquency also be published
once a week for two (2) consecutive weeks, in a newspaper of
general circulation in the City.
(b)
The notice shall specify the date upon which the tax became
delinquent and shall state that personal property may be distrained
to effect payment. It shall likewise state that at anytime before the
distraint of personal property, payment of the tax with surcharges,
interests and penalties may be made in accordance with Section 54
of this Title, and unless the tax, surcharges, and penalties are paid
before the expiration of the year for which the tax is due, except
when the notice of assessment is contested administratively or
judicially pursuant to the provisions of this Title, and the pertinent
provisions of Book II, R.A. 7160, the delinquent real property will
be sold at public auction, and the title to the property will be vested
in the purchaser, subject, however, to the right of the delinquent
owner of the property or any person having legal interest therein to
redeem the property within one (1) year from the date of sale.
CHAPTER 9
Tax on Transfer of Real Property Ownership
SECTION 56.
(a)
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(b)
For this purpose, the Registrar of Deeds in the City shall, before
registering any deed, require the evidence of payment of this tax.
The City Assessor shall likewise make the same requirement
before canceling an old tax declaration and issuing a new one in
place thereof. Notaries public shall furnish the City Treasurer with
a copy of any deed transferring ownership or title to any real
property within thirty (30) days from the date of notarization.
SECTION 57.
Time of Payment. It shall be the duty of the seller, donor,
transferor, executor or administrator to pay the tax herein imposed within sixty (60)
days from the date of the execution of the deed or from the date of the property
owners' death.
SECTION 58.
(a)
(b)
Failure to comply with this provision shall subject any person or officers of
juridical entities liable to pay a fine of One Thousand Pesos (P1,000.00).
SECTION 59.
Exemptions from Payment of this Tax. The sale, transfer,
or other dispositions of real property pursuant to R.A. 6657 shall be exempted from
the payment of this tax.
SECTION 60.
Surcharges in Unpaid Transfer of Property Ownership Tax.
A surcharge of twenty (20%) percent of the amount of tax due on the transfer of
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real property ownership shall be imposed on any real property owner transferring or
alienating ownership in the City who fails to pay the tax or any portion thereof, within
the period prescribed aside from the two (2%) percent interest therein from the date it
is due until the full amount is paid but in no case shall the total interest on the unpaid
amount or a portion thereof exceed thirty-six (36) months.
CHAPTER 10
Administrative Provisions for Collection of Real Property Tax
SECTION 61.
Remedies for the Collection of Real Property Tax. For
the collection of the basic real property tax and any other tax levied in this Title, the
City Treasurer may avail of remedies by administrative or judicial action. The
administrative remedies which are summary in nature are:
(a)
(b)
The City Treasurer when issuing a warrant of levy shall prepare the
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(c)
(d)
The Assessor and Registrar of deeds shall annotate the levy on the
tax declaration and certificate of title, respectively.
(e)
The levying officer shall submit a written report on the levy to the
sanggunian concerned within ten (10) days after receipt of the
warrant by the property owner or person having legal interest in the
property.
SECTION 64.
Advertisement and Sale. Within thirty (30) days after
service of the warrant or levy, the City Treasurer shall proceed to publicly advertise
for sale or auction the property or a reusable portion thereof as may be necessary to
satisfy the tax delinquency and expenses of sale. The advertisement shall be effected
by posting a notice at the main entrance of the City Hall, and in a conspicuous and
publicly accessible place in the barangay where the real property is located, and by
publication once a week for two (2) weeks in a newspaper of general circulation in
the City. The advertisement shall specify the amount of the delinquent tax, the interest
due thereon and expenses of sale, the date and place of sale, the name of the owner of
the property or person having legal interest therein, and a description of the property
to be sold. At any time before the date fixed for the sale, the owner of the real
property or person having legal interest therein may stay the proceedings by paying
the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be
held either at the main entrance of the City Hall, or on the property to be sold, or at
any other place as specified in the notice of the sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall
make a report of the sale to the Sanggunian, and which shall form part of his records.
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The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of
sale which shall contain the name of the purchaser, a description of the property sold,
the amount of the delinquent tax, the interest due thereon, the expenses of the sale and
a brief description of the proceedings provided that, proceeds of the sale in excess of
the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted
to the owner of the real property or person having legal interest therein.
SECTION 65.
Redemption of Property Sold. Within one (1) year from
the date of sale, the owner of the delinquent real property or person having legal
interest therein, or his representative, shall have the right to redeem the property upon
payment to the local treasurer of the amount of the delinquent tax, including the
interest due thereon, and the expenses of sale from the date of delinquency to the date
of sale, plus interest of not more than two (2%) percent per month on the purchase
price from the date of sale to the date of redemption. Such payment shall invalidate
the certificate of sale issued to the purchaser and the owner of the delinquent real
property or person having legal interest therein shall be entitled to a certificate of
redemption which shall be issued by the local treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the
delinquent real property shall remain in the possession of the owner or person having
legal interest therein who shall be entitled to the income and other fruits thereof.
The City Treasurer shall or his deputy, upon receipt from the purchaser of the
certificate of sale, shall forthwith return to the latter the entire amount paid by him
plus interest of not more than two (2%) per month. Thereafter, the property shall be
free from the lien of such delinquent tax, interest due thereon and expenses of sale.
SECTION 66.
Final Deed to Purchaser. In case the owner or person
having legal interest therein fails to redeem the delinquent property as provided
herein, the City Treasurer shall execute a deed conveying to the purchaser said
property free from lien of the delinquent tax, interest due thereon and expenses of
sale.
SECTION 67.
Purchase of Property by the City Government for Want of
Bidder. In case there is no bidder for the real property advertised for sale as
provided herein, or if the highest bid is for an amount insufficient to pay the real
property tax and the related interest and costs of the sale, the City Treasurer
conducting the sale shall purchase the property in behalf of the City to satisfy the
claim and within two (2) days thereafter shall make a report of his proceedings which
shall be reflected upon the records of his office. It shall be the duty of the Registrar of
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Deeds concerned, upon registration with his office of any such declaration or
forfeiture, to transfer the title of the forfeited property to the City concerned without
the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or his
representative, may redeem the property by paying to the City Treasurer the full
amount of the real property tax and the related interest and costs of sale. If the
property is not redeemed as provided herein, the ownership thereof shall be fully
vested on the City of Kalookan.
SECTION 68.
Further Distraint or Levy. Levy may be repeated if
necessary on the same property subject to tax until the full amount due, including all
expenses, is collected.
SECTION 69.
Certification of City Treasurer on Delinquencies Remaining
Uncollectible. The City Treasurer or their deputies shall prepare a certified list of
all real property tax delinquencies which remained uncollected or unpaid for at least
one (1) year and a statement of the reason or reasons for such non-collection or
non-payment, and shall submit said document to the Sanggunian on or before
December thirty-first (31st) of the year immediately succeeding the year in which the
delinquencies were incurred, with a request for assistance in the enforcement of the
remedies for collection provided in this Title.
SECTION 70.
Periods Within to Collect Real Property Taxes. The basic
real property tax and any other tax levied under this Title shall be collected within five
(5) years from the date they become due. No action for collection of the tax, whether
administrative or judicial, shall be instituted after the expiration of such period. In
case of fraud or intent to evade payment of the tax, such action may be instituted for
the collection thereof within ten (10) years from the discovery of such fraud or intent
to evade payment.
The period of prescription within which to collect shall be suspended for the
time during which:
(a)
(b)
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(c)
SECTION 71.
Distribution of Proceeds.
(a)
(b)
The special education fund tax shall occur entirely with the City.
(c)
The additional tax on idle lands shall accrue equally to the City and
Metro-Manila Authority in accordance with Section 274 thereof.
SECTION 72.
Applicability of Pertinent Laws. The applicable and
pertinent provisions of Title II, Book II of R.A. 7160 in the administration and
enforcement of real property taxation is herewith adopted and shall apply to all
matters of real property taxation in their jurisdiction.
TITLE III
Tax on Business
CHAPTER 11
Scope and Definitions
SECTION 73.
Scope. The City hereby levy taxes on all businesses that is
within its authority to tax as enumerated in Chapter 2, Book II of R.A. 7160.
SECTION 74.
Definitions:
1) Agricultural Product includes the yield of the soil, such as corn, rice,
wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers,
and their by-products; ordinary salt, all kinds of fish; poultry; and livestock and
animal products, whether in their original form or not.
The phrase "whether in their original form or not" refers to the transformation
of said products by the farmer, fisherman, producer or owner through the application
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of processes to preserve or otherwise to prepare said products for the market such as
freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise
preparing said products for the market.
To be considered an "agricultural product", whether in its original form or not,
its transformation must have been undertaken by the farmer, fisherman, producer or
owner.
Agricultural products, as defined, include those that have undergone not only
simple but even sophisticate processes employing advanced technological means in
packaging; like dressed chicken or ground coffee in plastic bags or styropor or other
packaging materials intended to process and prepare the products for the market.
The term "by-products" shall mean those materials which in the cultivation or
processing of an article remain over, and which are still of value and marketable, like
copra cake from copra or molasses from sugar cane.
2) Amusement is a pleasurable diversion and entertainment. It is
synonymous to relaxation, avocation, pastime, or fun;
3) Amusement Device refers to machines or apparatuses for visual
entertainment, games of skill or similar amusements.
4) 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;
5) Bar includes any place where intoxicating and fermented liquors or
malt are sold, even without food, where services of hired hostesses and/or waitresses
are employed; and where customers may dance to music not rendered by a regular
dance orchestra or musicians hired for the purpose; otherwise the place shall be
classified as a dance hall or night or day club. A cocktail lounge, beer garden, or pub
house is considered a bar even if there are no hostesses or waitresses to entertain
customers.
6) Business means trade or commercial activity regularly engaged in as a
means of livelihood or with a view to profit;
7) Banks and other Financial Institutions include non-bank financial
intermediaries, lending investors, finance and investment companies, pawnshops,
money shops, insurance companies, stock markets, stock brokers and dealers in
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securities and foreign exchange, as defined under applicable law, or rules and
regulations thereunder;
8) Calling means one's regular business, trade, profession, vocation or
employment which does not require the passing of an appropriate government board
or bar examination, such as professional actors and actresses, hostesses, masseurs,
commercial stewards and stewardesses. etc.
9) 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;
10) Carinderia refers to any public eating place where foods already
cooked are served at a price.
11) Charges refers to pecuniary liability, as rents or fees against persons or
property;
12) Contractor includes persons, natural or juridical, not subject to
professional tax under Article 229 of this Rule, whose activity consists essentially of
the sale of all kinds of services for a fee, regardless of whether or not the performance
of the service calls for the exercise or use of the physical or mental faculties of such
contractor or his employees.
As used in this Title, the term contractor shall include general engineering,
general building and specialty contractors as defined under applicable laws; filling,
demolition and salvage works contractors; proprietors or operators of mine drilling
apparatus; proprietors or operators of dockyards; persons engaged in the operators of
smelting plants; engraving, planting, and plastic lamination establishments;
proprietors or operators of establishments for repairing, repainting, upholstering,
washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery
charging; proprietors or operators of furniture shops and establishments for planning
of surfacing and recutting of lumber, and sawmills under contract to saw or cut logs
belonging to other; proprietors or operators of dry-cleaning or dyeing establishments,
steam laundries, and laundries using washing machines; proprietors or owners of
shops for the repair of any kind of mechanical and electrical devices, instruments,
apparatus, or furniture and shoe repairing by machine or any mechanical contrivance;
proprietors or operators of establishments or lots for parking purposes; proprietors or
operators of tailor shops, dress shops, milliners and hatters, beauty parlors,
barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and
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muscular power using the public roads, but excluding road rollers, trolley cars,
street-sweepers sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian
trucks, and tractors, trailers, and traction engines of all kinds used exclusively for
agricultural purposes;
23) City Waters include not only streams, lakes, and tidal waters within the
City, not being the subject of private ownership and not comprised within the national
parks, public forest, timber lands, forest reserves or fishery reserves, but also marine
waters included between two lines drawn perpendicularly to the general coastline
from points where the boundary lines of the city touch the sea at low and third line
parallel with the general coastline and fifteen (15) kilometers from it. Where two (2)
Cities are so situated on the opposite shores that there is less than fifteen (15)
kilometers of marine waters between them, the third line shall be equally distant from
opposite shores of the respective Cities or Municipalities;
24) Night or Day Club includes any place frequented at nighttime or
daytime, as the case may be patrons are served food or drinks and are allowed to
dance with their partners or with professional hostesses furnished by the management.
25) Occupation means one's regular business or employment, of an activity
which principally takes up one's time, thought and energies. It includes any calling,
business, trade, profession or vocation.
26) Operator includes the owner, manager, administrator, or any other
person who operates or is responsible for the operation of a business establishments or
undertaking;
27) Peddler means any person who, either for himself or on commission,
travels from place to place and sell his goods or offers to sell and deliver the same.
Whether a peddler is a wholesale peddler or retail of a particular commodity shall be
determined from the definition of wholesale dealer or retail dealer as provided in this
Rule;
28) Persons means every natural or juridical being, susceptible of rights
and obligations or of being the subject of legal relations;
29) Privately-Owned Public Market means those market establishments
including shopping centers funded and operated by private persons, natural or
juridical, under government permit.
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Sells or offers for sale, buys or offers to buy, lists, or solicits for
prospective purchasers, or negotiates the purchaser, sale or
exchange of real estate or interest therein;
b)
c)
d)
"Real estate salesman" means any natural person regularly employed by a real
estate broker to perform in behalf of such broker any or all of the functions of a real
estate broker. One act of a character embraced within the above definition shall
constitute the person performing or attempting to perform the same real estate broker,
the foregoing definitions do not include a person who shall directly perform any of the
acts aforesaid with reference to his own property, where such acts are performed in
the regular course of or as an incident to the management of such property; nor shall
they apply to persons acting pursuant to a duly executed power-of-attorney from the
owner authorizing final consumption by a performance of a contract conveying real
estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or
assigned in bankruptcy or insolvency or to any person acting pursuant to the order of
any court; nor to a trustee selling under a deed of trust.
32) Real Estate Dealer includes any person engaged in the business of
buying, selling, exchanging, leasing, or renting property as principal and holding
himself out as a full or part-time dealer in real estate or as an owner of rental property
or properties rented or offered for rent for an aggregate amount of One Thousand
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Amount of Tax
Per Annum
P248.00
15,000.00
330.00
20,000.00
451.00
30,000.00
660.00
40,000.00
990.00
50,000.00
1,238.00
75,000.00
1,980.00
100,000.00
2,475.00
150,000.00
3,300.00
200,000.00
4,125.00
300,000.00
5,775.00
500,000.00
8,250.00
750,000.00
12,375.00
1,000,000.00
16,500.00
2,000,000.00
20,625.00
3,000,000.00
24,750.00
4,000,000.00
29,700.00
5,000,000.00
35,000.00
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6,000,000.00
37,020.00
7,000,000.00
43,190.00
8,000,000.00
46,800.00
9,000,000.00
52,650.00
10,000,000.00
54,600.00
11,000,000.00
56,500.00
12,000,000.00
58,500.00
13,000,000.00
60,450.00
14,000,000.00
62,400.00
15,000,000.00
64,350.00
16,000,000.00
66,300.00
17,000,000.00
68,250.00
18,000,000.00
70,200.00
19,000,000.00
72,800.00
19,000,000 up to
20,000,000.00
75,400.00
Per Annum
Amount of Tax
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141
2,000.00
49.00
3,000.00
75.00
4,000.00
108.00
5,000.00
150.00
6,000.00
182.00
7,000.00
215.00
8,000.00
248.00
10,000.00
281.00
15,000.00
330.00
20,000.00
413.00
30,000.00
495.00
40,000.00
660.00
50,000.00
990.00
75,000.00
2,485.00
100,000.00
2,980.00
150,000.00
2,805.00
200,000.00
3,630.00
300,000.00
4,950.00
500,000.00
6,600.00
750,000.00
9,900.00
1,000,000.00
13,200.00
1,000,000 up to
2,000,000.00
15,000.00
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rate of one-half (1/2) of the rates prescribed in paragraphs (a), (b) and (d) of this
Section;
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Cement.
For purpose of this Section, the term exporters shall refer to those who are
principally engaged in the business of exporting goods and merchandise, as well as
manufacturers and producers whose goods or products are both sold domestically and
abroad. The amount of export sales shall be excluded from the total sales and shall be
subject to the rates of one half (1/2) of the rates prescribed under paragraphs (a), (b)
and (d) of this Section.
d) On contractors and other independent contractors, in accordance with the
following schedule:
Gross Sales/Receipts for the
Amount of Tax
Per Annum
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P42.00
P 10,000.00
93.00
15,000.00
157.00
20,000.00
248.00
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30,000.00
413.00
40,000.00
578.00
50,000.00
825.00
75,000.00
1,320.00
100,000.00
1,980.00
150,000.00
2,970.00
200,000.00
3,960.00
250,000.00
5,445.00
300,000.00
6,930.00
400,000.00
9,240.00
500,000.00
12,375.00
750,000.00
14,438.00
1,000,000.00
16,500.00
2,000,000.00
22,500.00
2,000,000 or more - at a rate (not exceeding) one and one-eight percent (1 1/8%)
e)
On Retailers,
Amount of Tax
Per Annum
P75,000.00
1,400.00
100,000.00
1,880.00
150,000.00
2,700.00
200,000.00
3,560.00
300,000.00
4,800.00
400,000.00
6,100.00
500,000.00
6,450.00
600,000.00
9,500.00
750,000.00
12,750.00
1,000,000.00
13,500.00
1,000,000 up to
2,000,000.00
14,250.00
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P15,000,000.00.
Barangays, shall have the exclusive power to levy taxes, as provided under
R.A. 7160 on gross sales or receipts of the preceding calendar year Fifty Thousand
Pesos (P50,000.00) or less. (As amended . . . )
f) Owners or operators of cafes, cafeterias, ice cream and other refreshment
parlors, restaurants, soda fountain bars, carinderias and food caterers shall pay the tax
in accordance with the following:
With gross annual sales and/or receipts for the
Tax
Per Annum
P 50.00
P3,750
94.00
4,500
113.00
6,125
154.00
7,250
182.00
8,750
219.00
10,000
257.00
12,000
304.00
16,750
350.00
18,250
456.00
20,625
516.00
23,375
585.00
27,000
675.00
20,000
750.00
33,000
825.00
35,000
897.00
40,000
1,016.00
45,000
1,138.00
50,000
1,240.00
75,000
1,445.00
100,000
1,650.00
200,000
2,000.00
g) Owners or operators of bar, beer garden, cocktail lounge, day and night
club, pub house, and sing-along or karaoke bars shall pay the tax in accordance with
Copyright 1994-2013
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Tax
Per Annum
P250.00
P30,000
750.00
50,000
1,250.00
75,000
1,875.50
100,000
2,500.00
150,000
3,750.00
200,000
5,000.00
300,000
7,500.00
400,000
10,000.00
500,000
12,500.00
650,000
16,250.00
700,000
20,000.00
1,000,000
25,000.00
at a rate of two and
a half percent (2 1/2%)
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commerce, at a rate not exceeding One Hundred Pesos (P100.00) per peddler
annually.
Delivery trucks, vans, or motor vehicles used by manufacturers, producers,
wholesalers, dealers, or retailers enumerated in this Chapter shall be exempt from the
peddlers' tax imposed in this Section.
j)
schedule:
Real estate dealers shall pay the tax in accordance with the following
P1.00
(Non-Res) (Resd'tial)
Exempted
Exempted
P 4,000.00
40.00
10,000.00
100.00
37.50
20,000.00
300.00
93.75
30,000.00
600.00
282.00
40,000.00
850.00
800.00
50,000.00
1,000.00
938.00
75,000.00
1,250.00
1,175.00
100,000.00
1,500.00
1,400.00
125,000.00
1,750.00
1,650.00
150,000.00
2,000.00
1,875.00
200,000.00
2,550.00
2,345.00
300,000.00
3,550.00
3,280.00
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400,000.00
4,575.00
4,220.00
500,000.00
5,650.00
5,155.00
600,000.00
6,725.00
6,095.00
700,000.00
7,820.00
7,030.00
800,000.00
9,900.00
7,970.00
900,000.00
10,950.00
8,870.00
1,000,000.00
11,700.00
9,770.00
Tax
Per Annum
P375.00
P50,000.00
750.00
100,000.00
1,125.00
200,000.00
2,250.00
400,000.00
3,375.00
700,000.00
6,000.00
1,000,000.00
9,000.00
1,500,000.00
13,125.00
2,000,000.00
15,750.00
3,000,000.00
20,625.00
5,000,000.00
24,000.00
6,000,000.00
30,000.00
8,000,000.00
37,500.00
Copyright 1994-2013
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8,000,000 up to
10,000,000.00
47,250.00
2,000.00
Tax Per
Quarter
277.00
P10,000.00
562.50
20,000.00
1,125.00
30,000.00
1,687.00
40,000.00
2,250.00
50,000.00
2,812.00
60,000.00
3,375.00
70,000.00
3,937.00
80,000.00
4,500.00
90,000.00
5,062.50
90,000 to P100,000
5,625.00
30.00
(As amended . . . )
For newly started privately-owned public
markets, the tax shall be the minimum
prescribed above.
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149
Per Annum
P25.00
2,000.00
50.00
3,000.00
75.00
4,000.00
100.00
5,000.00
125.00
6,000.00
150.00
7,000.00
175.00
8,000.00
200.00
10,000.00
250.00
15,000.00
375.00
20,000.00
500.00
30,000.00
750.00
40,000.00
1,000.00
50,000.00
1,250.00
75,000.00
1,875.00
100,000.00
2,500.00
150,000.00
3,750.00
200,000.00
5,000.00
300,000.00
7,500.00
500,000.00
12,500.00
750,000.00
18,750.00
1,000,000.00
25,000.00
2,000,000.00
40,000.00
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Retirement of Business
2)
Copyright 1994-2013
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b)
c)
d)
SECTION 79.
a)
Definition of Terms:
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or the Department of Trade and Industry (DTI), or other appropriate agencies as the
case may be.
The municipality or city specifically mentioned in the articles of incorporation
or official registration papers as being the official address of said principal office shall
be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to another
municipality or city, it shall be the duty of the owner, operator or manager of the
business to give due notice of such transfer or relocation to the Mayor within fifteen
(15) days after such transfer or relocation is effected.
2) Branch or Sales Office a fixed place in a locality which conducts
operations of the business as an extension of the principal office. Offices used only as
display areas of the products where no stocks or items are stored for sale, although
orders for the products may be received thereat, are not branch or sales offices as
herein contemplated. A warehouse which accepts orders and/or issues sales invoices
independent of a branch with sales office shall be considered as a sales office.
3) Warehouse a building utilized for the storage of products for sale, and
from which goods or merchandise are withdrawn for delivery to customers of dealers,
or by persons acting in behalf of the business. A warehouse that does not accept
orders and/or issue sales invoices as aforementioned shall not be considered a branch
or sales office.
4) Plantation a tract of agricultural land planted to trees or seedlings
whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or
normally arranged to allow highest production. For purposes of this Article, inland
fishing ground shall be considered as plantation.
5) Experimental Farms agricultural lands utilized by a business or
corporation to conduct studies, tests, researches or experiments involving agricultural,
agri-business, marine or aquatic, livestock, poultry, dairy and other similar products
for the purpose of improving the quality and quantity of goods or products.
(b)
Sales Allocation:
In case the principal office and the factory are located in this City, all
CD Technologies Asia, Inc.
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sales recorded in the principal office and those in other localities where there is no
branch or sales office or warehouses shall be recorded in the principal office and
taxable by the City.
3. (i) If the principal office is located in the City and the factory, project
office, plant or plantation, is located in another locality, thirty (30%) percent of the
sales recorded in the principal office shall be taxable in the City of Kalookan.
(ii) If the factory, project office, plant or plantation, is located in this City and
the principal office is located in another locality, seventy (70%) percent of the sales
recorded in the principal office shall be taxable herein.
This sales allocation in (i) and (ii) above shall not apply to experimental farms.
(iii) If the plantation is located in the City, and the factory is located in another
locality, forty (40%) percent of the seventy (70%) percent sales determined in
paragraph 3(ii) of this Section, shall be taxable herein. On the other hand, if the
factory is located in the City, and the plantation is located in another locality, sixty
(60%) percent of the seventy (70%) percent sales determined in paragraph 3(ii) above
shall be taxable herein.
(iv) If the factory, project office, plant or plantation is located in the City, and
the other factories, project offices, plants or plantations are located in other localities,
this City shall tax the sales in proportion to the volume of production in the factory,
project office, plant or plantation located herein during the tax period.
4. All sales made by the factory, project office, plant located in the City,
shall be recorded in the branch or sales office which is similarly located herein, and
shall be taxable by this City. In case there is no branch or sales office or warehouse in
this City, but the principal office shall be taxable by this City along with the sales
recorded in the principal office.
5. In the case of manufacturers or producers which engage the services of an
independent contractor to produce or manufacture some of their products, the
foregoing rules on situs of taxation shall apply. However, the factory or plant and
warehouse of the contractor utilized for the production and storage of the
manufacturers products shall be considered as the factory or plant and warehouse of
the manufacturers.
6.
Copyright 1994-2013
(i) All route sales made in this City where a manufacturer, producer,
CD Technologies Asia, Inc.
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154
2.
3.
4.
5.
150.00
450.00
450.00
50.00
10.
90.00
9.
350.00
8.
90.00
7.
150.00
6.
P250.00
150.00
50.00
11.
b)
Copyright 1994-2013
400.00
50.00
100/guard
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155
1.
2.
c)
P225.00
Over 5 to 15 cu.m.
337.50
562.50
Over 25 to 35 cu.m.
1,125.00
Over 35 to 50 cu.m.
1,687.50
Over 50 cu. m.
2,250.00
Refrigeration cases:
Less than 5 cu.m.
15.00
Over 5 cu.m.
30.00
d)
P150.00
300.00
Over 20 students
600.00
e)
1.
P1,000.00
2.
With 50 to 99 students
800.00
3.
With 25 to 49 students
500.00
4.
350.00
P225.00
300.00
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Flammable liquids
Flammable liquids with flash point at
20 F or below, such as gasoline and
other carbon besolphide, naphtha, benzol,
allodin and acetone:
Tax per Annum
Over 5 to 25 gals.
P15.00
Over 25 to 50 gals.
40.00
80.00
160.00
240.00
320.00
400.00
480.00
640.00
800.00
960.00
1,200.00
1,600.00
2,400.00
3,600.00
4,800.00
6,400.00
8,000.00
Copyright 1994-2013
Over 5 to 25 gals.
P30.00
Over 25 to 50 gals.
40.00
60.00
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100.00
160.00
400.00
800.00
1,600.00
2,000.00
P15.00
Over 25 to 50 gals.
24.00
40.00
100.00
200.00
400.00
600.00
1,000.00
1,600.00
3,000.00
4,000.00
P15.00
Over 25 to 50 gals.
24.00
40.00
120.00
240.00
400.00
600.00
b)
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Flammable gases
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P20.00
40.00
120.00
240.00
600.00
1,200.00
1,800.00
3,600.00
c)
I.
II.
Combustible solids:
Calcium Carbide:
Over 10 but not more than 20 kg.
P45.00
60.00
120.00
180.00
240.00
300.00
450.00
600.00
Pyrolyxin:
Over 10 to 50 kg.
P40.00
80.00
160.00
300.00
III.
Copyright 1994-2013
600.00
1,000.00
2.000.00
Matches:
Over 25 to 100 kg.
P40.00
200.00
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400.00
800.00
1,200.00
V.
P40.00
60.00
150.00
300.00
450.00
600.00
VI.
P40.00
120.00
180.00
300.00
450.00
P45.00
m)
180.00
300.00
Tax on Lumberyards:
With an area of 500 sq. m. or less
Over 500 sq. m. to 1,000 sq. m.
Copyright 1994-2013
90.00
Taxation 2012
P1,000.00
1,500.00
160
2,500.00
CHAPTER 15
Administrative Provisions
SECTION 81.
Payment of Tax The tax shall be paid to the City
Treasurer or his duly authorized deputies before any business specified can be
lawfully begun and pursued and said tax shall be reckoned from the beginning of the
calendar quarter, when the business is abandoned, the tax shall not be exacted for a
longer period than the end of the calendar quarter.
The tax is payable for every line of business. One line of business or activity
does not become exempt by the mere fact that it is conducted with some other
business or activity for which the tax has already been paid.
SECTION 82.
Requirements
a)
b)
c)
Transfer of business Any business for which the tax has been
paid may be transferred are continued in any other place within the
territorial limits of each city or municipality without the payment
of an additional tax during the period for which payment of the tax
has been made.
d)
Copyright 1994-2013
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e)
f)
If the business or undertaking is terminated, the official receipt issued for the
payment of the business tax therefore shall be submitted to the City Treasurer together
with a sworn statement of the gross sales and/or receipts for the current year, within
twenty (20) days following the closure. Any tax due shall first be paid before any
business or undertaking can be considered terminated.
TITLE IV
Miscellaneous Taxes
CHAPTER 16
Professional Tax
SECTION 83.
Imposition of Tax There is hereby imposed an annual
professional tax on all persons engaged in the exercise or practice of their profession
or calling within the City.
Rate per annum
(a)
Copyright 1994-2013
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b)
P300.00
P150.00
Copyright 1994-2013
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SECTION 85.
Time of Payment The occupation tax shall be payable
annually, on or before the thirty-first day of January. Any person first beginning to
exercise an occupation or calling after the month of January must, however, pay the
full tax before engaging therein. One line of occupation or calling does not become
exempt by being conducted with some other occupation or calling for which the tax
has been paid. Professionals exclusively employed in the government shall be exempt
from the payment of this tax.
SECTION 86.
Requirements Any person subject to the occupation tax
shall write or print in deeds, receipts, prescriptions, reports, books or accounts, plans
and designs, surveys, and maps, and similar documents, as the case may be, the
number of the official receipt issued to him.
Every individual, association, partnership and corporation, shall prepare and
submit a certified list of professionals, under their employ to the City Treasurer where
their principal office is located on or before the last day of March of every year. Such
list of professionals shall invariably include the following information:
(a)
Name of Professional
(b)
Profession
(c)
(d)
(e)
Year Covered
(f)
Place of Payment
SECTION 87.
Administrative Penalty Failure to submit the certified list
required in the preceding Section, shall subject the person thereof to a penalty of One
Hundred Pesos (P100.00) for every month of delay or fraction thereof.
CHAPTER 17
Tax on Delivery Trucks or Vans
SECTION 88.
Imposition of Tax There is hereby imposed on the
following persons an annual fixed tax per truck or van as follows:
Copyright 1994-2013
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a)
b)
P500.00
P300.00
Copyright 1994-2013
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165
In the case of newly started business, the tax rate shall be as follows:
Printer
Publisher
Both printer and publisher
P250.00
150.00
450.00
SECTION 91.
Exemption from Tax The receipts from the printing
and/or publishing of books or other reading materials prescribed by the Department of
Education, Culture and Sports as school texts or references for which a separate
record shall be kept, shall not be included in the gross receipts subject to the tax
herein imposed.
SECTION 92.
Payment of Tax The tax shall be paid to the City
Treasurer or its duly authorized deputies on or before the twentieth day of January
each year.
CHAPTER 19
Franchise Tax
SECTION 93.
Imposition of Tax There is hereby imposed a franchise
tax at the following rates based on the gross annual receipts realized during the
preceding calendar year by any business enjoying a franchise within the City.
Copyright 1994-2013
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3/4 of 1%
If the business subject to the store-mentioned franchise tax closes within the
year, the franchise shall, within twenty (20) days of such cessation of business submit
a certified statement of its gross receipts realized during the undeclared portion of the
year and pay the tax due hereon.
In case of a newly started business, the tax shall be one-tenth (1/10) of one
(1%) percent of the capital investment. In the succeeding calendar year, regardless of
when the business started to operate, the tax shall be based on the gross receipts for
the preceding calendar year, or any fraction thereof, as provided herein.
SECTION 94.
Exemption from Tax The franchise tax herein imposed
shall not apply to holders of certificates of public convenience for the operation of
public utility vehicles for reason that such certificates are not considered as franchises.
CHAPTER 20
Amusement Tax on Admission
SECTION 95.
Imposition of Tax There is hereby imposed a tax on
admission to theaters, cinematographs, concerts halls, circuses and other places of
amusement at the following rates:
a)
When the amount paid for admission is One Peso (P1.00) or less,
twenty (20%) percent; and
b)
when the amount for admission exceeds One Peso (P1.00), thirty
(30%) percent.
SECTION 96.
Exemption The holding of operas, concerts, dramas,
recitals, paintings, and art exhibitions, flower shows, musical programs, literary and
oratorical presentations, except film exhibitions and radio or phonographic records
thereof, shall be exempt from the payment of the amusement tax imposed in the
preceding section.
SECTION 97.
Deduction and Withholding of Tax In the case of theaters
or cinematographs and other amusement places, the amusement tax on admission shall
first be deducted and withheld by the proprietor, lessee, or operator of the theater or
Copyright 1994-2013
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cinematograph and paid to the City Treasurer concerned before the gross receipts are
divided between the proprietor, lessee or operator of the theater or cinematograph and
the cinematograph film.
SECTION 98.
Payment of Tax The tax shall be due and payable within
the first ten (10) days of the month next following that for which it is due by the
proprietor, lessee of a operator concerned, the tax shall be determined on the basis of a
true and complete return of the amount of gross receipts derived during the preceding
month.
SECTION 99.
Penalties If the tax is not paid within the time fixed
hereinabove the taxpayer shall be subject to the surcharges, interests, and penalties
prescribed by this Title. In case of willful neglect to file the return and pay the tax
within the time required or in case a fraudulent return is filed or a false return is
willfully made, the taxpayer shall be subject to a surcharge of fifty (50%) percent of
the correct amount of the tax due in addition to the interest and penalties provided by
this Title.
SECTION 100. Payments of Tax The tax shall be paid to the City
Treasurer within the first twenty (20) days of succeeding month by the proprietor,
lessees or operators of the moviehouses in the City.
CHAPTER 21
Community Tax
SECTION 101. Imposition of Tax There is hereby imposed a community
tax on persons, natural or juridical, residing in the City.
SECTION 102. Individuals Liable to Community Tax Every person
residing in the City of Kalookan, eighteen (18) years of age, or over who has been
regularly employed on a wage or salary basis for at least thirty (30) consecutive
working days during any calendar year, or who is engaged in business or occupation,
or who owns real property with an aggregate assessed value of One Thousand Pesos
(P1,000.00) or more, who is required by law to file an income tax return shall pay an
annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso
(P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether
from business, exercise of profession or from property which in no case shall exceed
Five Thousand Pesos (P5,000.00). (As amended . . . )
Copyright 1994-2013
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In the case of husband and wife, the additional tax herein imposed shall be
based upon the total property owned by them and the total gross receipts or earnings
derived by them.
SECTION 103. Juridical Persons Liable to Community Tax Every
corporation no matter how created or organized, whether domestic or resident foreign,
engaged in or doing business in the Philippines shall pay an annual community tax of
Five Hundred Pesos (P500.00) and an annual additional tax, which, on no case, shall
exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
(a)
(b)
SECTION 104.
community tax:
(a)
(b)
SECTION 105.
(a) The community tax shall accrue on the first (1st) day of January of each
year which shall be paid not later than the last day of February of each year. If a
person reaches the age of eighteen (18) years or otherwise loses the benefit of
exemption on or before the last day of June, he shall be liable for the community tax
on the day he reaches such age or upon the day the exemption ends. However, if a
person reaches the age of eighteen (18) years or loses the benefit of exemption on or
before the last day of March, he shall have twenty (20) days to pay the community tax
without becoming delinquent.
Persons who come to reside in the Philippine or reach the age of eighteen (18)
Copyright 1994-2013
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years on or after the first (1st) day of July of any year, or who cease to belong to an
exempt class on or after the same date, shall not be subject to the community tax for
that year.
(b) Corporations established and organized on or before the last day of June
shall be liable for the community tax for that year. But corporations established and
organized on or before the last day of March shall have twenty (20) days within which
to pay the community tax without becoming delinquent. Corporations established and
organized on or after the first day of July shall not be subject to the community tax for
that year.
If the tax is not paid within the time prescribed above, there shall be added to
the unpaid amount an interest of twenty-four (24%) percent per annum from the due
date until it is paid.
SECTION 106. Community Tax Certificate A community tax certificate
shall be issued to every person or corporation upon payment of the community tax. A
community tax certificate may also be issued to any person or corporation not subject
to the community tax upon payment of One Peso (P1.00).
SECTION 107.
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(c) The community tax certificate required in the two preceding paragraphs
shall be the one issued for the current year, except for the period from January until
the fifteenth (15th) of April each year, in which case, the certificate issued for the
preceding year shall suffice.
SECTION 108.
(a) The City Treasurer shall deputize the barangay treasurer to collect the
community tax due to individuals in their respective jurisdictions: Provided, however,
that said barangay treasurer shall be bonded in accordance with existing laws. (As
amended . . . )
(b) The proceeds of the community tax actually and directly collected by the
City of Treasurer shall accrue entirely to the general fund of the City except the
portion to cover the actual cost of printing which shall accrue to the National
Government.
(1)
Fifty (50%) percent shall accrue to the general fund of the City
concerned; and
(2)
Fifty (50%) percent shall accrue to the barangay where the tax is
collected.
CHAPTER 22
Tax on Signs, Signboards, Billboards and Advertisements
b)
c)
Copyright 1994-2013
P30.00
60.00
24.00
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171
f)
27.00
300.00
30.00
Copyright 1994-2013
Taxation 2012
172
SECTION 112.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
SECTION 113.
follows:
(a)
(b)
P50.00
100.00
SECTION 114. Cockpit personnel who fails to secure a permit and pay the
corresponding fees shall be penalized by a fine not less than Five Hundred (P500.00)
Pesos nor more than One Thousand (P1,000.00) Pesos or not more than 30 days
imprisonment.
SECTION 115. Cockpit managers, maintainers or operators who fails to
secure the permits and pay the corresponding rates as stated herein shall be penalized
by a fine of Five Thousand (P5,000.00) Pesos or six (6) months imprisonment.
TITLE V
Service Fees and User Charges
CHAPTER 24
Garbage Service Charges
SECTION 116. Rate of Charges Except as otherwise provided herein,
garbage service charges shall be collected quarterly from every person (natural or
juridical) engaged in business, occupation or calling or any undertaking in the City in
Copyright 1994-2013
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P1,500.00
750.00
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174
P3,000.00
1,500.00
P850.00
500.00
750.00
450.00
300.00
750.00
350.00
550.00
350.00
350.00
P1,500.00
1,000.00
750.00
500.00
Taxation 2012
P2,000.00
1,500.00
175
3.
4.
5.
6.
7.
8.
1,250.00
1,000.00
850.00
750.00
650.00
550.00
100.00
single bed
double bed
suite
P20.00
30.00
40.00
single bed
double bed
suite
15.00
25.00
35.00
single bed
double bed
suite
10.00
20.00
30.00
25.00
single bed
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30.00
176
2)
double bed
40.00
single bed
double bed
20.00
25.00
20.00
P3,000.00
2,500.00
2,000.00
1,500.00
1,000.00
850.00
750.00
650.00
P300.00
200.00
P30.00
25.00
2. Private Markets:
Copyright 1994-2013
Taxation 2012
177
a. Each stall
30.00
P1,000.00
750.00
550.00
2. Radio Stations
350.00
3. T. V. Stations
500.00
P600.00
300.00
P3,000.00
2,000.00
Taxation 2012
178
P250.00
P100.00
P1,000.00
P2,000.00
1,500.00
1,000.00
750.00
500.00
300.00
200.00
Copyright 1994-2013
Taxation 2012
P750.00
500.00
350.00
300.00
200.00
100.00
50.00
P500.00
179
P2,500.00
2,000.00
1,500.00
1,000.00
750.00
500.00
300.00
100.00
P1,500.00
1,000.00
850.00
700.00
500.00
250.00
75.00
Taxation 2012
P2,000.00
1,500.00
1,000.00
750.00
500.00
250.00
100.00
180
1,500.00
1,000.00
750.00
500.00
250.00
150.00
75.00
20.00
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(a)
(b)
Tricycle:
a)
b)
2.
3.
(c)
Motorized
Pedicab
P50.00
20.00
300.00
50.00
500.00
P100.00
P200.00
Motorized
Pedicab
P50.00
50.00
100.00
30.00
20.00
First offense
2nd offense
3rd offense
P100.00
200.00
300.00
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182
(d)
4th offense
(e)
5th offense
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183
and/or of sidewalks or alleys or portion thereof shall commence from the time the
permit is issued and shall terminate upon the completion of the construction work or
upon cancellation of the permit thereof.
SECTION 133. Penalty Any violations of the provisions of this Chapter
shall be punished by a fine of not more than one Five Hundred Pesos (P500.00),
imprisonment of not more than one (1) month, or both, at the discretion of the court.
CHAPTER 29
Fee for Registration of Religious, Civic, Social and/or Sports Organizations,
Clubs, Associations or Fraternities
SECTION 134. Imposition of Fee There shall be collected an annual
registration fee of Thirty Pesos (P30.00) for every religious, civic, social and/or
sports organizations, clubs, associations, federation or fraternities organized and/or
operating in this City for purposes not contrary to laws, rules and regulations, and for
accreditation by the Sanggunian.
SECTION 135. Time of Payment The fee shall be paid to the City
Treasurer within twenty (20) days of January every year before a certificate of
registration is issued by the City Mayor or his duly authorized representative.
SECTION 136. Surcharge for Late Payment Failure to pay the fee
prescribed in this Chapter within the time required shall subject the taxpayer to a
surcharge of twenty (20%) percent of the original amount of fee due, such surcharge
to be paid at the same time and in the same manner as the fee due.
SECTION 137.
Administrative Provisions
(a)
(b)
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(b)
(c)
2)
(e)
500.00
(d)
P500.00
75.00
30.00
For renewal of lease for another five (5) years after the
lapse of the first five (5) years, for adult.
500.00
For renewal of lease for another five (5) years after the
lapse of the first five (5) years, for child below 14
years of age.
500.00
Provided, that failure to make renewal payment on the occupied lot or rented
lot after the lapse of five (5) years and thirty (30) days grace period from the date of
lease, the City Mayor or his duly authorized representative may declare the lot vacant
even without prior verification, for public interest, or for use of another lease for
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burial purposes, and to order the demolition of every structure constructed thereof.
SECTION 140. Charges imposed for the occupancy of a vault within the
Multi-Level Tombs constructed in all public cemeteries in the City.
(a)
(b)
(c)
600.00
(d)
P225.00
150.00
75.00
400.00
After the lapse of five (5) years from the date of lease, the City Mayor or his
duly authorized representative shall declare the vault vacant for public interest or for
the use of another lease for burial purposes, and shall order the exhumation of the
remains therein:
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(a)
(b)
P100.00
All revenues and/or income derived from the occupancy of vaults constructed
by the government shall revert to the general fund.
SECTION 141. Time of Payment. The fee shall be paid to the City
Treasurer upon application for a burial permit prior to the construction thereon of any
structure whether permanent or temporary, or to the interment of the deceased.
SECTION 142. Surcharge for Late Payment. Failure to pay the fee
prescribed in this Chapter within the time required shall subject the taxpayer to a
surcharge of twenty (2)%) percent of the original amount of fees due, such surcharge
to be paid at the time and in same manner as the fees due.
SECTION 143. Interest for Late Payment. In addition to the surcharge
imposed herein, there shall be imposed an interest of five (5%) percent per annum
from the due date until the fee is fully paid.
Where an extension of time for the payment of the fee has been granted and the
amount is not paid in full prior to the expiration of the extension, the interest
above-mentioned shall be collected on the unpaid amount from the date it becomes
originally due until fully paid.
SECTION 144.
Administrative Provisions.
(a)
(b)
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submit to the City Mayor a list of the leases that are to expire five
(5) days prior to the expiration date. The City Treasurer shall send
a reminder to the lessee of the expiration of his lease, two weeks
prior to the expiration date of the lease.
(c)
Marriage Fees:
1)
2)
3)
4)
b)
P30.00
50.00
30.00
20.00
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Taxation 2012
P200.00
50.00
150.00
500.00
150.00
150.00
200.00
50.00
50.00
30.00
50.00
50.00
150.00
150.00
100.00
188
16)
17)
18)
19)
c)
d)
Document Authentication
Civil Status
Other Records/Document Registration
Non-availability of Records
P30.00
30.00
50.00
20.00
Issuance of Copy/Copies of :
1)
2)
3)
4)
e)
Deed of Acknowledgment
50.00
Marriage Contract
50.00
Delayed Registration of Birth (One year and above) 100.00
Delayed Registration of Death and Marriage (one
(1) month not more than one (1) year)
100.00
(Delayed for one (1) year or more)
150.00
P30.00
30.00
20.00
50.00
Record Verification
Special Fee for Rush Issuance of
Marriage and Death Copies
Solemnization Fee
P30.00
50.00
30.00
d)
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P10.00
50.00
100.00
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189
30.00
SECTION 147. Exemption. The fee imposed in this Chapter shall not be
collected in the following cases:
a)
b)
SECTION 148. Time of Payment. The fee shall be paid to the City
Treasurer before the registration or issuance of the permit, license or certified copy of
local registry records or documents.
SECTION 149.
Administrative Provisions.
a)
b)
2)
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P5.00
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190
3)
4)
5)
6)
7)
5.00
10.00
10.00
10.00
5.00
5.00
SECTION 151. Exemption. The fees imposed in this Chapter shall not be
collected for copies furnished to other bureaus, offices, and branches of the
government for official business except those copies required by the Court at the
request of the litigants, in which case, charges shall be in accordance with the
schedule in Section 140.
SECTION 152. Time of Payment. The fee shall be paid to the City
Treasurer at the time the request, written or otherwise, for the issuance of a copy of
any City record or document is made.
SECTION 153. Penalty. Violation of any provision of this Chapter shall
punished by a fine of not more than Five Hundred Pesos (P500.00) or imprisonment
of not more than one (1) month, or both, at the discretion of the Court.
CHAPTER 33
City Hospital Service Fee
SECTION 154. Imposition of City Hospital Service Fees. The following
schedule of fees is hereby imposed for services or facilities rendered by the City
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Hospital:
I.
MEDICAL FEES:
IN PATIENTS
1)
2)
3)
4)
5)
6)
7)
PAYWARD CHARITY
Ward (Room)/day
Pay Room
Delivery Room
Normal Delivery (Excl've Med'ne)
Abnormal Delivery (Excl've Med'ne)
Operating Room
Nursery
P70.00
100.00
150.00
500.00
440.00
300.00
70.00
-o100.00
150.00
20.00
OUT-PATIENT SERVICE:
1)
2)
3)
4)
5)
15.00
20.00
40.00
0.25/pc.
Suturing of Wound
Large wound (3 cm. and larger)
Circumcision
Ingrown Toenail
Ambulance Fees
Electric Fan/day
Electricity for TV/day
Oxygen per tank
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P20.00
10.00
20.00
Taxation 2012
No. of suture x
P10.00 plus No. of
dressing
150.00
120.00
P40.00
Flag down P10.00/km.
10.00
15.00
P20.00
192
(P20.00/hour)
II. DENTAL SERVICES:
a)
b)
c)
d)
P50.00
100.00
30.00
50.00
1)
2)
3)
4)
50.00
50.00
40.00
50.00
Silicate Cement
Composite Filling
Cementation
Prophylaxis
Gum Treatment
1)
2)
e)
Simple
Complicated
Initial
2nd Treatment
Dental X-ray
50.00
40.00
P60.00/film
b)
P80.00
80.00
80.00
60.00
60.00
Thoracic Cage
14 x 17
14 x 14
11 x 14
10 x 12
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90.00
90.00
90.00
80.00
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193
8 x 10
c)
80.00
150.00
150.00
100.00
g)
h)
10 x 12
140.00
150.00
14 x 17
i)
90.00
Plain Abdomen
14 x 17
10 x 12
j)
120.00
120.00
90.00
90.00
IUD
14 x 17 (1 pc.)
10 x 12 (4 pcs.)
320.00
320.00
Pedia
10 x 12 (4 pcs.)
k)
300.00
Upper GI Series
14 x 17 (1 pc.)
10 x 12 (4 pcs.)
l)
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300.00
350.00
Oral Cholecystography
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10 x 12 (3 pcs.)
(w/ medication)
250.00
Pedia
10 x 12 (3 pcs.)
150.00
m) Chloe GI Series
14 x 17 (1 pc.)
10 x 12 (4 pcs.)
8 x 10 (1 pc.)
320.00
320.00
320.00
Blood Chemistry
1.
2.
3.
4.
5.
6.
7.
8.
9.
b)
Hematology
1.
2.
3.
4.
5.
6.
7.
8.
c)
Copyright 1994-2013
PAYWARD CHARITY
P80.00
80.00
80.00
80.00
80.00
80.00
80.00
100.00
80.00
PAYWARD
60.00
60.00
60.00
60.00
60.00
60.00
60.00
80.00
60.00
CHARITY
60.00
20.00
15.00
15.00
25.00
70.00
80.00
25.00
Parasitology
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1.
d)
Routine Urinalysis
Pregnancy Test
ABO - RH Typing
Cross Matching
Immunology
1.
g)
Widal Test
30.00
40.00
60.00
60.00
40.00
40.00
70.00
30.00
170.00
150.00
75.00
80.00
50.00
45.00
50.00
30.00
170.00
150.00
Bacteriology
1.
2.
3.
h)
50.00
60.00
Blood Banking
1.
2.
f)
30.00
Clinical Microscopy
1.
2.
e)
50.00
ECG
SECTION 155. Time and Manner of Payment. The fees herein imposed
shall be paid upon application or after the extension of service. In no case shall
deposit be required in emergency cases requiring immediate medical attention.
SECTION 156. Exemptions. Residents of Kalookan who are certified as
indigents by the City Social Welfare and Development Officer and upon certification
of the City Mayor may be exempted from the payment of any fees in this schedule.
CHAPTER 34
City Polytechnic College Service Fee
SECTION 157. Imposition of Fees. There shall be collected the
following fees from every person availing of the services and facilities rendered by
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Tuition Fees
18 to 21 Units
in excess of 21 Units
b)
Miscellaneous Fees
P450.00
25.00/unit
P200.00
SECTION 158. Time and Manner of Payment. The fees herein imposed
shall be paid upon registration of units applied.
SECTION 159. Exemptions. Residents of Kalookan City who are
certified as indigent by the Department of Urban Social and Industrial Relations
Services and upon certification of the City Mayor and who have showed exemplary
scholastic records may be exempted from the payment of miscellaneous fees herein
stated.
CHAPTER 35
Public Utility Charges
SECTION 160.
Definitions.
a)
b)
c)
d)
SECTION 161. Market Sections. For purposes of this Section, the public
market of this City shall be divided as follows:
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1)
2)
3)
4)
5)
6)
7)
8)
9)
SECTION 162.
following market fees:
A)
AS PER SECTION :
DRY GOODS
GROCERY
MEAT
FISH
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P2.25
2.25
3.50
3.50
P1.75
1.75
3.00
3.00
Taxation 2012
P1.25
1.25
2.50
2.50
198
CARINDERIA
GEN. MDSE./FOOTWEAR
VEGETABLE/FRUIT
POULTRY
FLOWER SHOPS
RICE, CORN, OTHER CEREALS
&/OR DRIED SALTED FISH
OTHER STALLS
2.25
2.25
2.50
3.00
1.25
1.75
1.75
2.00
2.50
1.00
1.25
1.25
1.50
2.00
0.75
2.25
3.50
1.75
3.00
1.25
2.50
Trucks or other conveyances, whether hired or not, parked within the fifty (50)
meter radius from the border of the market and disposing, discharging or advertising
products/merchandise therein shall also pay the following:
Kinds of conveyances:
B)
C)
P 7.50
15.00
ON CORNER STALLS :
RATE
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1)
2)
3)
4)
5)
6)
7)
8)
9)
P0.05
P2.00
P2.00
P2.00
P2.00
P2.00
P2.00
P3.00
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1)
2)
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200
P0.20
1.00
0.50
0.10
0.50
0.30
0.50
0.50
2.00
1.00
Other
1)
2)
3)
P2.00
5.00
2.00
In case the vendor from whom an entrance fee was collected, occupies any
space with an area in excess of what he paid for, he shall be required to pay the
correct amount of the fee due thereon less what he may have already paid as entrance
fee.
Duly licensed suppliers or distributors of goods, commodities, or general
merchandise of permanent occupants when they bring in goods, commodities or
merchandise to replenish or augment their stock, shall not be considered as transient
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For Stalls The fee for the rental of market stalls shall be paid to
the City Treasurer in the following manner:
i.
ii.
iii.
c)
For Market Entrance Fee The fee shall be collected at the gate
of the public market before the transient vendors are allowed to sell
their goods inside the market premises.
SECTION 164. Issuance of Official Receipt and Cash Tickets. The City
Treasurer or his duly authorized representative shall issue an official receipt as
evidence of payment of rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or transient
vendor and his name shall be written on the back thereof. The cash ticket shall pertain
only to the person buying the same and shall be good only for the space of the market
premises to which he is assigned. If a vendor disposes of his merchandise by
wholesale to another vendor, the latter shall purchase new tickets if he sells the
merchandise, even if such sale is done in the same place occupied by the previous
vendor.
The cash tickets issued shall be torn in half, one-half to be given to the space
occupant or vendor, and the other half to be retained by the market collector who shall
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deliver the same to the City Treasurer for counter-checking against his record of cash
tickets issued by him for that day.
SECTION 165.
a)
The lessee of a stall, who fails to pay the monthly rental fee within
the prescribed period, shall pay a surcharge of fee within the
prescribed period, shall pay a surcharge of twenty-five (25%)
percent of the total rent due. Failure to pay the rental fee for two
months (2) shall cause automatic cancellation of the contract of
lease of stall without prejudice to suing the lessee for the unpaid
rents at the expense of the lessee. The stall shall be declared vacant
and subject to adjudication.
b)
SECTION 166.
Adjudication of Stall.
a) Lease Period The contract of lease for a stall shall be for a period of
five (5) years, renewable upon its expiration, unless revoked in accordance with the
provisions of this Chapter.
b) Notice of Vacancy Notice of vacant or newly constructed stalls shall be
made for a period of ten (10) days immediately preceding the date fixed for their
award to qualified applicants to appraise the public of the fact that such fixed space is
unoccupied and available for lease. Such notice shall be posted conspicuously on the
unoccupied stall and the bulletin board of the market. The notice of vacancy shall be
written on cardboard, thick paper or any other suitable material and shall be in the
following form:
NOTICE
Notice is hereby given that Stall No. ___ , Building (or Pavilion) No. of the market
is vacant (or will be vacated on , 19 ). Any person, 21 years of age or more and is not legally
incapacitated, desiring to lease this stall, shall file an application therefor on the prescribed
form (copies may be obtained from the Office of the City Treasurer during office hours and
before 12:00 o'clock noon of , 19 ). In case there are more than one applicant, the award of
the lease vacant shall be determined thru drawing of lots to be conducted on , 19 , at 12:00
o'clock noon at the Office of the City Administrator by the Market Committee. This stall is
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c)
1)
2)
3)
_________________
Address
_________________
Date
The City Treasurer
City of
Metro Manila
Sir:
I hereby apply under the following contract for the lease of Stall No.___ of the
market. I am ________ years of age, a citizen of the
and residing at
_______________ .
Should the above mentioned stall be leased to me in accordance with the market rules
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and regulations. I promise to hold the same under the following conditions:
1) That while I am occupying or leasing this stall (or stalls), I shall at all times
have my picture and that of my helper (or those of my helpers) conveniently framed and hung
conspicuously in the stall.
2) That I shall keep the stall (or stalls) at all times in good sanitary condition and
comply strictly with all sanitary and market rules and regulations now existing or which may
hereafter be promulgated.
3) I shall pay the corresponding rents for the stall (or stalls) also in the manner
prescribed by existing ordinances.
4)
The business to be conducted in the stall (or stalls) shall belong exclusively to
me.
5) In case I engage helpers, I shall nevertheless personally conduct my business
and be present at the stall (or stalls).
6) I shall not sell or transfer my privilege to the stall (or stalls) or otherwise permit
another person to conduct business herein.
7) Any violation on my part or on the part of my helpers of the foregoing
conditions shall be sufficient cause for the market authorities to cancel this contract.
Very respectfully,
Applicant
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Applicant
TIN
SUBSCRIBED AND SWORN to before me in the City of ___________, Metro
Manila, Philippines, this day of ___________________, 19. Applicant-affiant issued at
_____, on _______, 19 __ .
Official Title
4) Applicants who are Filipino Citizens shall have preference in the lease of
public market stalls. If on the last day set for filing applications, there is no
application from a Filipino citizen, the posting of the Notice of Vacancy prescribed
above shall be repeated for another ten (10) days period. If after the expiration of that
period there is still no Filipino applicant, the stall affected may be leased to any alien
applicant who filed his application first. If there are several alien applicants, the
adjudication of the stall shall be made thru drawing of lots to be conducted by the
Market Committee.
In case there is only one Filipino applicant, the stall applied for shall be
adjudicated to him. If there are several Filipino applicants for the same stall, the
adjudication of the stall shall be made through drawing of lots to be conducted by the
Market Committee on the date and hour specified in the notice. The result of the
drawing of lots shall be reported immediately by the Committee to the City Treasurer
concerned for appropriate action.
5) The successful applicant shall furnish the City Treasurer two (2) copies of
his/her picture immediately after the award of the lease. It shall be the duty of the
Treasurer to affix one copy of the picture to the application and other copy to the
record card kept for that purpose.
6) Appeals Any applicant who is not satisfied with the adjudication made
by the City treasurer or the Market Committee of the Stall applied for, may file on
appeal with the City Mayor who shall decide the same within thirty (30) days and
whose decision is final.
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SECTION 167.
a)
b)
c)
d)
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connived with such person so that the latter may, for any reason, be
able to occupy the said stall.
SECTION 168. Responsibility for Market Administration. The City
Administrator shall exercise direct and immediate supervision and control over the
City's public market and personnel thereof, including those whose duties concern the
maintenance and upkeep of the market and market premises, in accordance with
existing ordinances and other pertinent rules and regulations.
SECTION 169. Creation of a Market Committee. There is hereby created
a permanent Market Committee composed of the City Administrator, as Chairman, a
representative each of the Mayor, the Sangguniang Bayan, and the market vendors to
be appointed by the Mayor, as members. The committee shall conduct the drawing of
lots and opening of bids in connection with adjudication of vacant or newly
constructed stalls in the City market and to certify to the City Treasurer of the results
thereof.
SECTION 170.
a)
b)
No person shall utilize the public market or any part thereof for
residential purposes.
c)
It shall be unlawful for any person to peddle, hawk, sell or offer for
sale, or expose for sale, any article in the passageway (pasilio) used
by purchasers in the market premises.
d)
e)
f)
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acquired by the vendor or stall holder and that taxes of any kind
due thereon had been paid.
g)
h)
This City shall not be responsible to the occupants of stalls for any
loss or damage caused by fire, theft, robbery, "force majeure" or
any other cause. All articles or merchandise left in the public
market during closure time shall be at the risk of the stall holder or
owner thereof.
i)
Imposition of Fees.
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209
consumption, a permit therefore shall be secured from the City Health Officer
concerned or his duly authorized representative who will determine whether the
animal or fowl is fit for human consumption, thru the City Treasurer upon payment of
the corresponding fee, as follows:
For private and government-owned slaughterhouse:
a)
b)
c)
d)
e)
Large Cattle
Hogs
Goats
Sheep
Others
P20.00
10.00
5.00
5.00
5.00
a)
b)
P50.00/head
30.00/head
b) Slaughter Fee The fee shall be paid to cover the cost of services on the
slaughter of animals at the City slaughterhouse, in accordance with following rates:
1)
Copyright 1994-2013
Large Cattle
Hogs
Sheeps
Goats
Others
Taxation 2012
Per Kilo
P0.10
0.08
0.05
0.05
0.05
210
2)
3)
Large Cattle
Hogs
Sheeps
Goats
Others
P20.00
10.08
5.00
5.00
5.00
4)
Per head
Large Cattle
Hogs
Sheeps
Goats
Others
P10.00
2.00
2.00
2.00
2.00
P10.00
10.00
P15.00
15.00
For the purpose of the above Section, dressed meat shall include the liver,
heart, tongue and other parts utilized for consumption, and shall be weighed and
included in the dressed meat weight as basis for the computation of slaughter fees.
SECTION 174. Prohibitions. Permit to slaughter shall not be granted nor
the corresponding fee collected on animals condemned by the City Health Officer.
SECTION 175.
a)
Copyright 1994-2013
Time of Payment.
Permit Fee The fee shall be paid to the City Treasurer upon
application for a permit to slaughter with the City Health Officer.
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b)
Slaughter Fee The fee shall be paid to the City Treasurer or his
authorized representative before the slaughtered animal is removed
from the public slaughterhouse, or before the slaughtering of the
animal if it takes place elsewhere outside the slaughterhouse.
c)
Corral Fee The fee shall be paid to the City Treasurer before
the animal is kept in the City corral or in any place designated as
such. If the animal is kept in the corral beyond the period for, the
fees due on the unpaid period shall first be paid before the same
animal is released from the corral.
SECTION 176.
Administrative Provisions.
a)
The slaughter, of any kind of animal intended for sale shall be done
only in the City's Slaughterhouse designated as such by the
Sangguniang Panlungsod. The slaughter of animals intended for
home consumption may be done elsewhere, except large cattle
which shall be slaughtered only in the public slaughterhouse. The
animal slaughtered for home consumption shall not be sold or
offered for sale.
b)
Before issuing the permit for the slaughter of large cattle, the City
Treasurer shall require for branded cattle, the production of the
certificate of ownership if the owner is applicant, or the original
certificate of ownership and certificate of transfer showing title in
the name of the person applying for the permit if he is not the
original owner. If the applicant is not the original owner, and there
is no certificate of transfer made in his favor, one such certificate
shall be issued and the corresponding fee be collected therefor. For
unbranded cattle that have not yet reached the age of branding, the
City Treasurer shall require such evidence as will be satisfactory to
him regarding the ownership of the animal for which permit to
slaughter has been requested.
c)
Copyright 1994-2013
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212
Copyright 1994-2013
Taxation 2012
P500.00
250.00
200.00
150.00
250.00
200.00
120.00
75.00
213
i)
2)
50.00
3)
Tobacco Processor
Retail tobacco leaf dealers
Wholesale leaf tobacco dealers
Retail tobacco dealers
Wholesale tobacco dealers
P5,000.00
200.00
500.00
100.00
250.00
Copyright 1994-2013
Taxation 2012
P5,000.00
4,000.00
1,500.00
1,000.00
1,000.00
1,000.00
5,000.00
50.00
5,000.00
2,000.00
200.00
5,000.00
3,500.00
50.00/day
5,000.00
5,000.00
100.00
5,000.00
1,500.00
50.00
214
4)
P5,000.00
3,000.00
7)
8)
9)
10)
11)
12)
13)
14)
15)
16)
17)
P1,500.00
Principal Office
per branch/agency
P2,500.00
1,500.00
Subdivisions operators
P1,500.00
Private cemeteries/memorial parks
3,000.00
Boarding houses/lodging houses
250.00
Dancing schools/judo karate school/driving
schools/speed reading/EDP, etc.
500.00
Private schools, colleges and universities/private hospitals 5,000.00
Nursery, vocational, and other schools not regulated by
the MECS
500.00
Driving ranges
500.00
Golf links
1,000.00
Mini golf links
500.00
Polo grounds
2,000.00
Private detective/security agencies:
Principal Office
For every guard posted within the locality
B)
P500.00
100.00
On other activities:
1)
2)
Copyright 1994-2013
1,500.00
Taxation 2012
215
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)
14)
15)
16)
17)
18)
500.00
250.00
P1,000.00
800.00
600.00
400.00
300.00
200.00
2,500.00
Cold storages
Refrigerating cases
Lumberyards
Car exchange on consignment basis
Storage and sale of flammable or explosive substance
Peddlers
Signboards, billboards and other forms of advertisements
House to house promotional sales, per salesman
Film shooting on location, per day
Gun clubs
Judo-karate clubs
Candle or soap factory:
250.00
100.00
500.00
850.00
1,000.00
50.00
100.00
10.00/day
200.00
500.00
250.00
a)
b)
2,000.00
750.00
With machinery
Without machinery
19) Manufacturer of paint, paste, ink dyes and other similar products:
a)
b)
Copyright 1994-2013
With machinery
Without machinery
Taxation 2012
5,000.00
1,000.00
216
With machinery
Without machinery
4,000.00
1,000.00
With machinery
Without machinery
3,000.00
850.00
With machinery
Without machinery
2,000.00
600.00
With machinery
Without machinery
1,800.00
600.00
Tanneries
Assaying Laboratories
Ice Factory
Manufacturer of Pharmaceutical Products:
4,000.00
750.00
4,000.00
a)
b)
5,000.00
1,000.00
With machinery
Without machinery
Copyright 1994-2013
With machinery
Without machinery
5,000.00
1,000.00
2,000.00
2,000.00
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217
With machinery
Without machinery
2,000.00
750.00
4,000.00
1,000.00
5,000.00
750.00
350.00
With machinery
Without machinery
2,000.00
750.00
5,000.00
1,500.00
1,000.00
1,500.00
1,000.00
750.00
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750.00
500.00
218
3,000.00
2,000.00
1,000.00
750.00
500.00
With machinery
Without machinery
750.00
400.00
With machinery
Without machinery
2,500.00
1,500.00
500.00
1,000.00
500.00
43) Tinsmith:
a)
b)
44)
45)
46)
47)
Photo engravers
Photo studios or establishments
Manufacture of matches
General repair of articles of Iron, Brass, etc.:
a)
Copyright 1994-2013
With machinery
Without machinery
With machinery
Taxation 2012
1,200.00
750.00
750.00
450.00
2,000.00
850.00
219
b)
Without machinery
600.00
1,000.00
850.00
500.00
300.00
500.00
350.00
5,000.00
4,000.00
3,000.00
2,000.00
Taxation 2012
450.00
350.00
200.00
5,000.00
800.00
700.00
600.00
450.00
1,500.00
220
similar products:
a)
b)
c)
d)
4,000.00
3,000.00
2,000.00
1,000.00
5,000.00
1,000.00
750.00
750.00
3,000.00
2,000.00
500.00
1,500.00
1,000.00
750.00
500.00
62) Undertakers:
a)
b)
2,000.00
1,000.00
Copyright 1994-2013
Taxation 2012
221
a)
b)
With machinery
Without machinery
1,000.00
500.00
With machinery
Without machinery
1,500.00
750.00
1,500.00
750.00
600.00
200.00
a)
b)
3,000.00
2,000.00
With machinery
Without machinery
1,000.00
600.00
With machinery
Without machinery
1,500.00
750.00
1,200.00
500.00
2,000.00
450.00
400.00
Copyright 1994-2013
Taxation 2012
222
a)
b)
5,000.00
3,000.00
5,000.00
3,000.00
2,000.00
2,000.00
2,000.00
5,000.00
5,000.00
4,000.00
83)
84)
85)
86)
5,000.00
5,000.00
5,000.00
3,000.00
a)
b)
c)
d)
5,000.00
3,500.00
2,000.00
1,000.00
5,000.00
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450.00
223
a)
b)
89) a)
b)
With machine
W/out machine
3,000.00
750.00
1,000.00
500.00
With machine
Without machine
91) Sawmill
92) Kiln drying plant
93) Manufacturer of automotive accessories
a)
b)
With machine
Without machine
5,000.00
500.00
3,000.00
2,000.00
2,000.00
500.00
5,000.00
2,500.00
5,000.00
5,000.00
5,000.00
2,500.00
1,000.00
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5,000.00
224
b)
c)
d)
e)
f)
g)
2,500.00
3,000.00
2,000.00
2,000.00
2,500.00
2,000.00
3,000.00
1,000.00
101)
1,500.00
1,000.00
750.00
Dormitories/Boarding house:
a)
b)
c)
102)
103)
104)
21 beds up
10 to 20 beds
With less than 10 beds
Medical/Dental clinics
Animal clinic
Private hospital:
a)
b)
c)
105)
500.00
400.00
300.00
450.00
350.00
2,000.00
1,000.00
750.00
Copyright 1994-2013
With machine
W/out machine
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10,000.00
8,000.00
225
c)
d)
6,000.00
3,000.00
The gross receipts of services rendered such as oil change, greasing, washing
and other similar services shall be subject to the graduated tax on contractors. In this
connection, service station operators shall submit quarterly gross receipts on services
rendered, and failure to do so shall subject the owner or operator or responsible
officer, if a corporation, to a fine of One Thousand Pesos (P1,000.00) for the first
offense and a fine of not more than Five Thousand Pesos (P5,000.00) or six months
imprisonment on subsequent offenses.
105)
106)
C)
Public/private warehouse
Private cemeteries/Memorial Parks
2,500.00
5,000.00
New Bus.
With annual sales:
P500
ANNUAL FEE
Copyright 1994-2013
P
P
10,000
50,000
100,000
200,000
300,000
400,000
500,000
600,000
700.000
800,000
900,000
1,000,000
10,000,000
Taxation 2012
50.00
100.00
200.00
300.00
500.00
600.00
700.00
800.00
1,000.00
1,500.00
2,000.00
3,000.00
4,000.00
5,000.00
7,000.00
226
:
W/ Annual Sales
Principal Office is
-----------------------------------:
P10 M or over
per business
per business :
activity
activity
-----------------------------------:
P1 M or over
P10 Million
per business
per business :
activity
activity
-----------------------------------:
Below P1 Million
per business
per business
activity
activity
------------------------------------
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227
1.
2.
3.
4.
Administrative Provisions.
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228
establishment or undertaking does not conform with zoning regulations, safety, health
and other requirements of the City gov't. (3) who has an unsettled tax obligation, debt
or liability to the government; or (4) who is not qualified under any provision of law
or regulation to establish or operate the business applied for.
c) Issuance of permit Upon approval of the application for a permit, two
(2) copies of the Mayor's permit together with the application signed by the City
Mayor or his duly authorized deputy shall be returned to the applicant. One (1) copy
shall be presented to the City Treasurer or his duly authorized deputies as basis for the
collection of the permit fee and the corresponding business tax, if any.
Every permit issued shall show the name of the applicant, his nationality,
marital status, address, nature of organization, (whether sole proprietorship,
partnership, or corporation), location of business, date of issue and expiration permit,
and such other information or data as may be necessary.
d) Posting of permit Every license shall keep his permit posted at all
times in a conspicuous place of the business establishment or office. If he has no fixed
place of business or office, he shall keep the permit or copy thereof, in his person. The
permit shall immediately be produced upon demand by the duly authorized deputies of
the City Mayor or Treasurer.
e) Renewal of permit The permit issued shall be renewed every fiscal year
within the prescribed period upon payment of the corresponding fee prescribed under
this Chapter.
f) Revocation of permit When a person doing business or engaging in an
activity under the provisions of this Title violates any provision of this Chapter;
violates any condition set forth in the permit; refuses to pay an indebtedness or
liability to the City gov't.; abuses his privilege to do business or pursues an activity
within the City to the injury of public morals or peace; when the place where such
business or undertaking is conducted becomes a nuisance or is permitted to be used as
a resort for disorderly characters, criminals, or women of ill repute; or when the
applicant has made any false statement on any portion in his application, the City
Mayor or his duly authorized deputies may, after investigation, revoke the permit.
Such revocation shall forfeit all sums which may have been paid with respect to the
right granted in addition to the penalties provided for under this Title.
g) Expiration upon revocation or surrender Every permit shall cease to
be in force upon revocation or surrender thereof. Every person holding a permit shall
Copyright 1994-2013
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229
surrender the same upon revocation, or upon closure of the business or discontinuance
of the undertaking for which the permit was issued. The business shall be deemed
finally closed only upon payment of all taxes, charges or fees due thereon.
CHAPTER 38
Sanitary Inspection and Health Certificate Fees
SECTION 181. Sanitary Inspection Fee Every owner/operator of
business, industrial, commercial, or agricultural establishments, accessoria, building
or houses for rent, shall secure sanitary certificate or permit for the purpose of
supervision and enforcement of existing rules and regulations on sanitation and safety
of the public upon payment to the City Treasurer of an annual fee with the following
schedule:
a)
b)
c)
d)
e)
f)
400.00
250.00
600.00
1,500.00
500.00
Taxation 2012
800.00
700.00
500.00
300.00
200.00
40.00
40.00
230
500.00
300.00
200.00
Institutions of learning
Media facilities
Telegraph, teletype, cable and wireless
communication companies
Telephone/electric and power companies:
600.00
300.00
300.00
Main Office
Every branch/station thereof
400.00
300.00
k)
300.00
80.00
300.00
P 1,000.00
800.00
500.00
400.00
300.00
200.00
100.00
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20.00
20.00
231
Copyright 1994-2013
Taxation 2012
P 15.00
232
(c)
15.00
20.00
(d)
15.00
20.00
25.00
30.00
(e)
20.00
30.00
25.00
20.00
15.00
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233
instrument becomes defective before the expiration period. Failure to have the
instrument re-tested and the corresponding fee paid therefor within the prescribed
period shall subject the owner or user to a surcharge of five hundred (500%) per
centum of the prescribed fees which shall no longer be subject to interest.
SECTION 187.
Exemptions.
(a)
(b)
SECTION 188.
Administrative Provisions.
(a)
(b)
(c)
2)
Copyright 1994-2013
Taxation 2012
234
4)
5)
6)
7)
(b) Unlawful possession or use of instrument not sealed within twelve (12)
months from last sealing:
Any person making a practice of buying or selling goods by weights and/or
measures, or of furnishing services the value of which is estimated by weight or
measure, who has in his possession, without permit, any unsealed scale, balance,
weight or measure, and any person who uses in any purchase or sale or in estimating
the value of any service furnished, any instrument of weight or measure that has not
been officially sealed, or if previously sealed, the license therefor has expired and has
not been renewed in due time, shall be punished by a fine of not exceeding five
hundred (P500.00) pesos or by imprisonment of not exceeding one (1) year, or both at
the discretion of the court.
If, however, such scale, balance, weights or measures, has been officially
Copyright 1994-2013
Taxation 2012
235
sealed at some previous time and the seal and tag officially affixed thereto remain
intact and in the same position and condition in which they were placed by the official
sealer, and the instrument is found not to have been altered or rendered inaccurate but
still to be sufficiently accurate to warrant its being sealed without repairs or
alterations, such instrument shall, if presented for sealing promptly on demand of any
authorized sealer or inspector of weights and measures be sealed, and the owner
possessor or user of the same shall be subject to no penalty except a surcharge equal
to five (5) times the regular fee fixed by law for the sealing of an instrument of its
class, this surcharge to be collected and accounted for by the City treasurer in the
same manner as the regular fees for sealing such instruments.
(c) Alteration or fraudulent use of instrument of weights and measures:
1)
2)
Copyright 1994-2013
When correct
Taxation 2012
P 100.00
236
2)
200.00
(b) Failure to produce weight and measure tag or license or certificate upon
demand but the instrument is duly registered:
1)
When correct
P 50.00
2)
(c) Any person found violating any of the above two (2) provisions for the
second time shall be fined twice the above penalty.
CHAPTER 40
Processing Fees for Zoning or Locational Clearance
SECTION 191. Imposition of Fees The following fees for zoning or
locational clearance for land use within the City shall be collected by the City
Treasurer or its authorized deputies from the owners and/or contractors of land
development, construction, renovation and expansion projects, as follows:
(a) Application/Filing Fee For every application for locational clearance
irrespective of whether approved or not; motions for reconsideration, reclassification
and for filing of complaint are as follows:
1)
2)
3)
30.00
75.00
450.00
Copyright 1994-2013
Taxation 2012
P 30.00
237
2)
3)
Industrial establishments
4)
5)
Memorial Parks/Cemeteries
6)
Agro-Industrial:
a)
Manufacturing
b)
Non-Manufacturing
7)
Telecommunications/Towers
8)
Billboards
9)
P1.00/sq.m. of
total floor area
P2.00/sq.m. of
total floor area
P3.00/sq.m. of
total floor area
P1.00/sq.m. of
total floor area
P0.50/sq.m. of
total land area
P3.00/sq.m. of
total floor area
P2.00/sq.m. of
total land area
P2.00/sq.m. of
total base
P0.30/per
square meter
P1.00/sq.m. of
total land area
P2.00/sq.m. of
total land area
P30.00
Provided that commercial activities and auxiliary uses that form part of a
Copyright 1994-2013
Taxation 2012
238
P10.00
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239
Any renewal of police clearance certificate shall be charged the same rate as
above, except those renewed upon request of the party to whom the same was issued
within one (1) year from issuance of the original which shall be subject to fifty (50%)
percent of the fee payable.
SECTION 196. Exemption. The fee shall not be collected from (a)
officials and employees of local governments and (b) national government officials
and employees in relation to official business.
SECTION 197. Payment of Fees. The fees shall be paid to the local
treasurer or his duly authorized deputies by the person applying for police clearance.
CHAPTER 42
Permit Fees on Excavation
SECTION 198. Excavation Defined. Excavation shall be defined as any
digging or unearthing in the streets/thoroughfares including passageways and
sidewalks within the municipality for the installation, repair or improvement of water
pipes, gas pipes, telephone or telegraph wires or cable conduit, sewer and drainage
systems and/or pipes, telephone construction/improvements, communication and
power lines undertaken by the government/public/private utility companies.
SECTION 199. Filing of Application and Issuance of Excavation Permit
Affecting National and Local Roads. Application for permit to undertake diggings
and excavations in national and local roads, except private roads not yet turned over to
the City Government shall be filed with Office of the City Engineer, who shall issue
the corresponding permit upon payment of appropriate fees and restoration deposits.
SECTION 200. Conditions for Permit. The permit to undertake
excavations/diggings shall contain, among other things, such conditions as may be
necessary to ensure public safety and convenience. All such diggings/excavations
shall be in accordance with the excavation and installation plans as approved by the
Office of the City Engineer.
SECTION 201. Exercise of Supervision. All diggings and excavations
shall be under the supervision of the Project Engineer of the Contractor and the duly
authorized representative of the public utility company/government agency
undertaking the project. However, such diggings and excavations shall be subject to
Copyright 1994-2013
Taxation 2012
240
the inspection of the City Engineer or his duly authorized representative to ensure
compliance with the installation plans and other conditions in the permit.
SECTION 202. Payment of Fees and Charges. The following fees and
charges shall be collected from all applicants whether private or government agencies
those specifically exempted by law, who shall make or cause to be made any
excavation or diggings on any streets and thoroughfares, including passageways and
sidewalks within the City.
1)
Processing Fee
a)
b)
2)
P 50.00
100.00
b)
c)
d)
3)
Restoration Deposit
Concrete Pavement
a.1) 9" thickness
a.2) 8" thickness
a.3) 7" thickness
Copyright 1994-2013
Taxation 2012
P430.00
390.00
350.00
241
315.00
240.00
P240.00
95.00
260.00
Asphalt Pavement
b.1) 2" thickness
c)
P260.00
P200.00/l.m.
Maintenance Deposit
The utility company/implementing agency shall maintain for a period of six (6)
months from date of acceptance the restored excavated portion of the road right of
way. It shall be deposited to the City Government the equivalent amount based on the
following schedule of rates which shall be utilized by the concerned agency in case of
the failure of the utility company/implementing agency/contractor to repair the
damaged portion of the restored right-of-way. This maintenance deposit shall be
refunded within one (1) month after the expiration of the six (6) months period.
Copyright 1994-2013
Taxation 2012
242
a)
Concrete Pavement
a.1)
a.2)
a.3)
a.4)
a.5)
b)
c)
d)
9" thickness
8" thickness
7" thickness
6" thickness
4" thickness
Asphalt
Macadam
Curb and Gutter
SECTION 203.
1)
P108.00/sq.m.
97.00/sq.m.
88.00/sq.m.
79.00/sq.m.
60.00/sq.m.
P65.00/sq.m.
24.00/sq.m.
19.00/l.m.
The person causing any excavation to be made shall provide such sheet piling
and bracing as they may be necessary to prevent materials or structures of adjoining
property from caving in before permanent support shall have been provided for the
sides of an excavation.
2)
Whenever provisions are not made for the permanent support of the sides of an
excavations, the person causing such excavation to be made shall construct an
appropriate retaining wall which shall be carried to a height sufficient to retain the soil
of the adjoining area.
3)
Taxation 2012
243
1)
Whenever an excavation is carried to the depth of more than four (4) feet
below the curb, the person causing the excavation to be made shall at all times, if
granted the consent of the owner of adjoining structures to enter, preserve and protect
from damage all existing structures at his own expense, if the safety of said structures
will be affected by that part of the excavation which extend more than four (4) feet
below the curb line. He shall support such structures by proper foundation.
If the owner's consent to enter is not granted to the person causing the
excavation to be made, it shall be the duty of said owner to make and provide the
necessary foundations, and when necessary for that purpose, such owner shall be
given authority to enter the premises where such excavation is to be made.
SECTION 205.
1)
2)
Taxation 2012
244
shall be paid to the City Treasurer before the permit to dig or excavated is issued.
Such permit is valid only when the official receipt covering payment of the prescribed
fees is attached thereto except when the excavator/permitee is exempted from the
payment of fees under Section 196.
SECTION 209.
A)
Administrative Fines.
Imposition of Fines:
2)
3)
4)
5)
B)
Light Violation
a)
2)
Copyright 1994-2013
b)
c)
Taxation 2012
245
d)
C)
Schedule of Fines
FINE IN PESOS
(P)
LIGHT
VIOLATION
Minimum
Medium
Maximum
P100.00
200.00
300.00
LESS GRAVE
VIOLATION
GRAVE
VIOLATION
P1,000.00
2,500.00
5,000.00
P2,500.00
5,000.00
10,000.00
Minimum fine for failure to comply with the terms of the first
notice.
2)
Medium fine for failure to comply with the terms of the second
notice.
3)
Maximum fine for failure to comply with the terms of the third
and final notice.
Taxation 2012
246
cost of labor and/or materials, including the increase in cost of operation and
maintenance equipment, upon approval of the City Engineer, a corresponding increase
shall be adjusted in the maintenance and restoration costs in accordance with agency
estimate.
SECTION 213. Revocation of Permit. Permits issued under this Chapter
may be revoked or cancelled in cases of emergency, when interest so demands or for
non-compliance with the conditions of the permit.
SECTION 214. Penalties. Any person violating any of the provisions of
this Chapter or its implementing guidelines shall, upon conviction, be punished by a
fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand
Pesos (P5,000.00) or imprisonment of not less than thirty (30) days nor more than six
(6) months or both fine and imprisonment in the discretion of the Court. In the case of
a corporation, partnership or association, the president, manager or the
person-in-charge of the project shall be liable therefor.
CHAPTER 43
Construction or Building Permit, Certificate of Occupancy and Other Similar Fees
SECTION 215. No person, firm, or corporation including any agency or
instrumentality of the government shall construct, alter, repair, move, convert or
demolish any building or structure or cause the same to be done without first
obtaining a building permit therefor from the Office of the City Engineer, who shall
process and issue the same after payment of the corresponding regulatory fees to the
City Treasurer.
SECTION 216. Applicants who are not exempt shall pay the corresponding
fees on construction, building, installation, erection and or occupancy as herein set
forth;
I. Establishment of Line and Grade:
1)
2)
Copyright 1994-2013
P 40.00
2.00
Taxation 2012
247
1.00
Exempted
P
2.00
2.00
4.00
5.00
6.00
a)
b)
c)
d)
Up to 5,000 sq.m.
Above 5,000 sq.m. up to 6,000 sq.m.
Above 6,000 sq.m. up to 7,000 sq.m.
Above 7,000 sq.m.
P 19.00
18.00
17.00
16.00
a)
b)
c)
Up to 5,000 sq.m.
Above 5,000 sq.m. up to 6,000 sq.m.
Above 6,000 sq.m. up to 7,000 sq.m.
10.00
9.00
5.00
Taxation 2012
248
agricultural products and the like) shall be assessed according to the following
rates:
AREA
a)
b)
c)
d)
e)
f)
Up to 20 sq.m.
Above 20 sq.m. up to 500 sq.m.
Above 500 sq.m. up to 1,000 sq.m.
Above 1,000 sq.m. up to 5,000 sq.m.
Above 5,000 sq.m. up to 10,000 sq.m.
Above 10,000 sq.m.
5) Construction/addition/renovation/alteration of
structures shall be assessed in accordance with the following:
Exempted
P 2.00
1.50
1.20
1.00
0.50
bldgs./ancillary
a)
Buildings, such as private garages and carports (excluding
sheds and agricultural buildings grouped under agricultural) shall be
charged fifty (50%) percent of the rate of the principal building of which
they are accessories.
b)
All parts of buildings which are open on two or more sides,
such as balconies, terraces, lanais and the like, shall be charged fifty (50%)
percent of the rate of the principal building of which they are a part.
c)
Aviaries, aquariums, zoo structures and the like shall be
charged in accordance with the rates for agricultural structures.
6) Buildings with height of more than eight (8.00) meters shall be
charged an additional fee of one (P1.00) peso per cubic meter above eight (8)
meters.
The height shall be measured from the ground level up to the bottom of
the roof slab or the top line of girt whichever applies.
7) Alteration/renovation/improvement on vertical dimensions of
buildings/structures, such as facades, exterior and interior walls, shall be
assessed in accordance with the following rates:
Concrete, Bricks, or
C.H.B. and the like
Per sq.m. of vertical area
Copyright 1994-2013
P4.00
Taxation 2012
Others
P3.00
249
9)
a)
b)
Others
Repairs on Buildings/Structures:
a)
Residential/Commercial/Industrial/Institutional:
Agricultural:
b.1) Repairs costing up to P4,000.00
Exempted
Ancillary:
c.1) Repairs costing up to P1,000.00
Exempted
Copyright 1994-2013
Taxation 2012
250
b)
P 4.00
4.00
1.
If the building/structure to be moved will pass over any
highway/street/road, a clearance shall first be obtained by the owner from
the proper Highways/Traffic Authority.
2.
Should any utility line be affected, the utility company
concerned shall be notified by the owner and clearance secured from them.
12) Construction of Slipways:
(See NOTE* following paragraph #15 below)
Per lineal meter or fraction thereof
P200.00
NOTE: This fee includes the cradle, however, the winch motor shall be
charged separately.
13) Construction of Dry Docks:
(See NOTE* following paragraph #15)
Per cubic meter or fraction thereof
P100.00
Taxation 2012
251
P10.00
2)
P 30.00
Swimming Pools:
a)
Residential
Per cu.m. or fraction thereof
b)
5.00
Commercial
Per cu.m. or fraction thereof
c)
P 15.00
Social/Institutional
Per cu.m. or fraction thereof
P 10.00
NOTE:
Swimming pools improvised from local indigenous
materials such as rocks, stones and/or small boulders and with plain cement
flooring shall be charged fifty (50%) percent of the above rates.
Ancillary structure to swimming pools, such as shower rooms, locker
rooms and the like shall be charged fifty (50%) percent of the rates
corresponding to the category of swimming pools, as provided for under Item II,
Copyright 1994-2013
Taxation 2012
252
4)
Construction/erection of towers:
a)
Residential
Exempted
Trilon
Self-supporting (Guyed)
b)
Commercial/Industrial
b.2) Up to 10 mtrs. in height P 2,000.00 P 200.00
b.2) Every meter or fraction
thereof in excess of 10 mtrs. 100.00
10.00
c)
Institutional
1.
2.
Up to 10 mts. in height
1,500.00
Every meter or fraction
thereof in excess of 10 mts. 100.00
100.00
10.00
Up to 10 meters in height
P 1,000.00
Every meter or fraction thereof in
excess of 10 meters
50.00
use:
a)
Copyright 1994-2013
Smokestacks:
Taxation 2012
253
Chimneys
b.1) Up to 10 meters in height, measured
from the base
P 40.00
b.2) Every meter or fraction thereof in
excess of 10 meters
1.00
7)
8)
9)
P 10.00
10)
P 40.00
Exempted
P 10.00
Use:
a)
b)
11)
Up to 10 cu.m.
Every cu.m. or fraction thereof in
excess of 10 cu.m.
Copyright 1994-2013
20.00
12)
P 400.00
P 2.00
Taxation 2012
254
a)
Above Ground:
a.1) Up to 10 cu.m.
P 400.00
a.2) Every cu.m. or fraction thereof in
excess of 10 cu. m. up to 100
P 20.00
a.3) Every cu.m. or fraction thereof in
excess of 100 cu.m. up to 1,000
16.00
a.4) Every cu.m. or fraction thereof in
excess of 1,000 cu.m. up to 5,000
12.00
a.5) Every cu.m. or fraction thereof in
excess of 5,000 cu.m. up to 10,000
5.00
a.6) Every cu.m. or fraction thereof in
excess of 10,000 cu.m. up to 20,000 1.00
a.7) Every cu.m. or fraction thereof in
excess of 20,000 cu.m.
5.00
b)
Underground:
b.1) Up to 20 cu.m.
P 300.00
b.2) Every cu.m. or fraction thereof in
excess of 20 cu.m.
20.00
13)
a)
b)
P 10.00
1.00
14)
Copyright 1994-2013
Taxation 2012
255
P 5.00
c)
4.00
20.00
V.
b)
Copyright 1994-2013
P 6.00
2.00
2.00
256
a.4)
a.5)
a.6)
a.7)
a.8)
a.9)
a.10)
a.11)
a.12)
a.13)
a.14)
a.15)
a.16)
a.17)
a.18)
a.19)
a.20)
Each lavatory
Each faucet
Each shower head
Each slop sink
Each urinal
Each bath tub
Each grease trap
Each garage trap
Each bidette
Each dental cuspidor
Each gas-fired water heater
Each drinking fountain
Each bar or soda fountain sink
Each laundry sink
Each laboratory sink
Each fixed type sterilizer
Each water meter
5.00
1.50
1.50
6.00
3.00
6.00
6.00
6.00
3.00
3.00
3.00
1.00
3.00
3.00
3.00
1.00
1.00
Category I (Residential)
b)
Up to 5 cu.m. of digestion
chamber
Every cu.m. or fraction thereof
in excess of 5 cu.m.
Exempted
P 20.00
6.00
Copyright 1994-2013
Taxation 2012
257
a)
b)
c)
d)
e)
f)
3)
P 2.00
4.00
4.00
1.00
4.00
2.00
2.00
P 4.00
2.00
10.00
9.00
20.00
10.00
g.1) Up to 1 KVA/KW
4.00
g.2) Every KVA/KW or fraction thereof in
excess of 1 KVA/KW
2.00
h)
i)
j)
k)
l)
m)
n)
16 mm per unit
35 mm per unit
70 mm and above per unit
Taxation 2012
P 60.00
80.00
140.00
258
P 40.00
Up to 1/4 HP
Above 1/4 HP up to 1 HP
Above 1 HP up to 5 HP
Above 5 HP up to 10 HP
Above 10 HP up to 20 HP
Every HP in excess of 20 HP
4.00
6.00
8.00
12.00
20.00
1.00
Up to 1 KW
P 4.00
Above 1 KW up to 5 KW
8.00
Above 5 KW up to 10 KW
25.00
Above 10 KW up to 20 KW
40.00
Every KW or fraction thereof in excess
of 20 KW
2.00
c)
d)
e)
f)
g)
Copyright 1994-2013
Taxation 2012
259
6.00
P6.00
b)
b)
20.00
Copyright 1994-2013
Taxation 2012
260
a.1) Residential
a.2) Commercial/Industrial
a.3) Institutional
b)
P 20.00
50.00
30.00
P20.00
50.00
30.00
P40.00
NOTE:
Household refrigerator, freezers, fans, etc. used in single
detached, duplex or multiple family dwellings are exempted from permit fees.
b)
c)
d)
P80.00
40.00
P60.00
P20.00
Copyright 1994-2013
Taxation 2012
261
2)
3)
P20.00
10.00
Copyright 1994-2013
Taxation 2012
P4,000.00
5,000.00
262
c)
d)
e)
g)
4)
Freight Elevators
Motor Driver Dumbwaiters
Construction elevators for materials
Car Elevators
5,000.00
400.00
1,000.00
5,000.00
Boilers/Unit:
a)
b)
c)
d)
e)
f)
g)
Up to 10 HP
Above 10 HP up to 30 HP
Above 30 HP up to 50 HP
Above 50 HP up to 70 HP
Above 70 HP up to 90 HP
Above 90 HP up to 100 HP
Every HP above 100 HP
P400.00
600.00
800.00
1,000.00
1,200.00
1,400.00
4.00
NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of
heating surface for one (1) boiler HP.
5)
P200.00
8)
Copyright 1994-2013
P40.00
Up to 10 HP
Above 10 HP up to 30 HP
Above 30 HP up to 50 HP
Above 50 HP up to 70 HP
Above 70 HP up to 90 HP
Above 90 HP up to 100 HP
Every HP above 100 HP
Taxation 2012
P300.00
400.00
500.00
600.00
700.00
900.00
2.00
263
9)
Up to 10 HP
Above 10 HP up to 30 HP
Above 30 HP up to 50 HP
Above 50 HP up to 70 HP
Above 70 HP up to 100 HP
Every HP above 100 HP
P200.00
260.00
320.00
380.00
440.00
2.00
50.00
P25.00
2)
P2.00
P2.00
3)
IX.
Copyright 1994-2013
Construction of Sidewalks:
CD Technologies Asia, Inc.
Taxation 2012
264
a)
b)
X.
Up to 20 sq. m.
Every sq. m. or fraction thereof in
excess of 20 sq. m.
P 1.00
Use of Sidewalk:
a)
b)
2)
XII.
1.00
XI.
P20.00
Category I (Residential)
a.1) Buildings made of traditional indigeneous
materials as defined under Section 209
of the National Building Code
Exempted
a.2) Buildings costing more than
Copyright 1994-2013
Taxation 2012
265
P15,000.00 up to P50,000.00
a.3) Buildings costing more than
P50,000.00 up to P100,000.00
a.4) Buildings costing more than
P100,000.00 up to P150,000.00
a.5) Building costing more than
P150,000.00 up to P50,000.00
a.6) Buildings costing more than
P250,000.00 up to P500,000.00
a.7) Buildings costing more than
P500,000.00
2)
Copyright 1994-2013
150.00
200.00
400.00
800.00
P100.00
200.00
400.00
800.00
1,600.00
4)
100.00
Category II (Commercial/Industrial)
a.1) Building costing up to
P50,000.00
a.2) Buildings costing more than
P50,000.00 up to P100,000.00
a.3) Buildings costing more than
P100,000.00 up to P250,000.00
a.4) Building costing more than
P250,000.00 up to P500,000.00
a.5) Buildings costing more than
P500,000.00
3)
50.00
P60.00
150.00
300.00
600.00
1,200.00
Category IV (Ancillary)
Taxation 2012
266
Exempted
P20.00
40.00
60.00
100.00
200.00
Category V:
a.1) Garages, Carports, balconies, terraces and the like:
Fifty (50%) percent of the rate of principal
building according to Category. (See Item II,
paragraphs 1 to 3 above)
a.2) Aviaries, aquariums, zoo structures, and the
like.
Same rates as for Category IV
6)
Ancillary Structures:
a)
b)
P15.00
Residential
2.00
Commercial/Industrial
20.00
Social/Institutional
20.00
Improvised swimming pool made or
materials listed under the Item III,
paragraph 2 of this Section:
Fifty (50%) percent of the above rates:
Copyright 1994-2013
Taxation 2012
267
c)
d)
P5.00
15.00
10.00
Towers/Unit:
Trilon
Self-supporting (Guyed)
d.1) Residential
Exempted
d.2) Commercial/Industrial P40.00
d.3) Social/Institutional
40.00
e)
f)
g)
h)
i)
j)
Exempted
P20.00
20.00
k)
j.1.1) Up to 2 cu.m.
j.1.2) above 2 cu. m.
Exempted
P10.00
j.2) Commercial/Industrial
j.3) Social/Institutional
40.00
20.00
Steel Tanks/Unit:
k.1) Residential:
k.1.1) Up to 2 cu. m.
k.1.2) Above 2 cu.m.
Exempted
P 10.00
k.2) Commercial/Industrial:
Copyright 1994-2013
Taxation 2012
268
P40.00
40.00
20.00
P20.00
Category I:
a.1) Single detached dwellings units
and duplexes
Exempted
a.2) If the owner requests building
inspection, the fee for each of
the services enumerated below is
a.2.1)
a.2.2)
a.2.3)
a.2.4)
a.2.5)
b)
P100.00
Up to P1 Million
P100.00
Above P1 Million up to 5 Million
200.00
Above P5 Million up to 10 Million
400.00
Above P10 Million up to 50 Million 800.00
Above P50 Million up to 100 Million 1,000.00
Above P100 Million
1,000.00
Taxation 2012
269
c)
P1,500.00
600.00
400.00
1,000.00
600.00
Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like
that are integral parts of a school, college or university complex shall be charged
in accordance with sub-paragraph (b) above of this Item.
2)
3)
15.00
NOTE:
4)
4.00
NOTE:
a)
Copyright 1994-2013
P4.00
P20.00
16.00
12.00
8.00
270
4.00
NOTE:
Household refrigerator, freezers, fans, etc. used in single detached
duplex or multiple family dwellings are exempted from annual inspection.
b)
Air-Conditioning Systems:
b.1) Window-type air-conditioners/Unit P30.00
NOTE:
Window-type air-conditioners used in single detached duplex or
multiple family dwellings are exempted from annual inspection.
b.2) Package or centralized air-conditioning systems:
b.2.1)
b.2.2)
b.2.3)
b.2.4)
b.2.5)
c)
Mechanical Ventilation/Unit:
c.1)
c.2)
c.3)
c.4)
c.5)
Up to 1 HP
Above 1 HP up to 5 HP
Above 5 HP up to 10 HP
Above 10 HP up to 20 HP
Above 20 HP
d)
e)
Elevators/Unit:
P10.00
20.00
40.00
80.00
120.00
P100.00
First 5 landings
P400.00
Each landing above the 5th
20.00
Taxation 2012
300.00
271
40.00
300.00
400.00
f)
Boilers:
f.1)
f.2)
f.3)
f.4)
f.5)
f.6)
f.7)
Up to 10 HP
Above 10 HP up to 30 HP
Above 30 HP up to 50 HP
Above 50 HP up to 70 HP
Above 70 HP up to 90 HP
Above 90 HP up to 100 HP
Every HP in excess of 100 HP
P300.00
400.00
500.00
600.00
700.00
800.00
4.40
NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of
heating surface for one (1) boiler HP.
g)
i)
Copyright 1994-2013
P1.00
Up to 1 HP
Above 1 HP to 3 HP
Above 3 HP up to 5 HP
Above 5 HP up to 10 HP
Above 10 HP up to 20 HP
Above 20 HP up to 30 HP
Above 30 HP up to 40 HP
Above 40 HP up to 50 HP
Above 50 HP up to 60 HP
Taxation 2012
P10.00
30.00
60.00
80.00
100.00
120.00
140.00
160.00
180.00
272
i.10)
i.11)
i.12)
i.13)
Above 60 HP up to 70 HP
Above 70 HP up to 80 HP
Above 80 HP up to 90 HP
Every HP or fraction
thereof above 90 HP
200.00
220.00
240.00
2.00
NOTE: Water and sewage pumps used in single detached or duplex family
dwellings are exempt from inspection.
j)
k)
2.00
Up to 10 HP
Above 10 HP to 30 HP
Above 30 HP up to 50 HP
Above 50 HP up to 7 0 HP
Above 70 HP up to 90 HP
Above 90 HP up to 100 HP
Every HP or fraction thereof
above 100 HP
P80.00
140.00
200.00
260.00
320.00
380.00
2.00
Copyright 1994-2013
P40.00
80.00
120.00
160.00
200.00
240.00
l)
Up to 10 HP
Above 10 HP up to 30 HP
Above 30 HP up to 50 HP
Above 50 HP up to 70 HP
Above 70 HP up to 90 HP
Above 90 HP up to 100 HP
Every HP or fraction thereof
above 100 HP
Up to 1/2 HP
Above 1/2 HP up to 1 HP
Above 1 HP up to 3 HP
Above 3 HP up to 5 HP
Above 5 HP up to 10 HP
Taxation 2012
P6.00
20.00
40.00
60.00
80.00
273
l.6)
l.7)
l.8)
l.9)
l.10)
l.11)
l.12)
l.13)
l.14)
l.15)
m)
Above 10 HP up to 20 HP
Above 20 HP up to 30 HP
Above 30 HP up to 40 HP
Above 40 HP up to 50 HP
Above 50 HP up to 60 HP
Above 60 HP up to 70 HP
Above 70 HP up to 80 HP
Above 80 HP up to 90 HP
Above 90 HP up to 100 HP
Every HP or fractions thereof
above 100 HP
p)
P30.00
o)
5.00
Pressure Vessels:
Per cubic meter or fraction thereof
n)
100.00
120.00
140.00
300.00
360.00
420.00
480.00
520.00
600.00
Testing/Calibration of Pressure
Gauge per Unit
P2.00
P20.00
Gas Meters:
Each gas meter tested, proved and sealed:
p.1)
p.2)
p.3)
p.4
q)
Up to 10 lights
Above 10 lights up to 50 lights
Above 50 lights up to 100 lights
Above 100 lights
P12.00
16.00
24.00
40.00
Taxation 2012
274
1)
2.)
P100.00
20.00
Business Signs:
a.1)
a.2)
a.3)
a.4)
Neon
Illuminated
Others
Painted-on
P30.00
20.00
12.00
8.00
NOTE: Signs not exceeding 0.20 sq. m. of display surface and/or temporary
signs for charitable, religious and civic purposes are not required to obtain a permit.
Fees for the electrical parts of signs are found in Item VI, paragraph 1 and
3 above of this Section.
3)
XV.
Certifications:
1)
Copyright 1994-2013
Neon signs
P30.00
Provided, that the minimum fee shall be 120.00
Illuminated signs
15.00
Provided, that the minimum fee shall be 60.00
Others
80.00
Provided, that the minimum fee shall be 40.00
Painted-on signs
40.00
Provided, that the minimum fee shall be 20.00
Taxation 2012
P4.00
275
2)
3)
4)
5)
6)
7)
1)
Construction/addition/renovation/alteration
indigenous family dwelling unit.
2)
3)
Construction/additional/renovation/alteration
introduced
or
undertaken by the National Housing Authority on government
Copyright 1994-2013
Taxation 2012
of
traditional
276
owned tenement houses and other housing units while the title of
the lot is still under the name of the government.
4)
5)
6)
Construction/addition/renovation/alteration/repair
of
buildings/structures and/or electrical equipment/installations
owned by electric cooperatives organized and/or operating
pursuant to PD 269. However, individual household members of
such cooperatives are not exempt.
CHAPTER 44
2.
Copyright 1994-2013
P100.00
20.00
Taxation 2012
277
b)
0.50
same as final
processing fees
P100.00
4.
2.00
0.50
same as final
processing fees
Subdivisions
1.a) Having a density of 66 to 100 family
Copyright 1994-2013
Taxation 2012
278
lots/hectares
1.b) Subdivisions having a density of
21 to 65 family lots/hectares
1.c) Subdivisions having a density of
20 family lots and below/hectare
2.
d)
350.00
2.50
150.00
20.00
150.00
150.00
150.00
4.
f)
250.00
e)
200.00
Plan alteration
220.00
1.50
7.00
1.50
Farmlot Subdivision
1.
2.
Copyright 1994-2013
Taxation 2012
279
g)
220.00
h)
Other Certifications
30.00
2.
Copyright 1994-2013
P 8,000.00 to 10,000.00
7,000.00 to 8,000.00
8,000.00 to 10,000.00
Taxation 2012
280
Other violations
3.a) Without locational clearance
10,000.00
3.b) Expiration of Temporary
Use Permit
10,000.00
3.c) Illegal Construction
10,000.00
3.d) Non-compliance with development
regulations of Urban Land Reform
Zones (ULRZs) and Areas for
Priority Development
(APDs)
5,000.00 to 10,000.00
3.e) Non-compliance with
subdivision regulations
b)
5,000.00 to 10,000.00
For contempt
1.a) Direct contempt fine not
to exceed
1.b) Indirect contempt
Copyright 1994-2013
Taxation 2012
2,000.00
281
TITLE VII
Administrative Provisions
CHAPTER 45
Collection of Taxes
SECTION 220. Tax Period and Manner of Payment. Unless otherwise
provided in this Code, the tax period of all local taxes, fees and charges shall be the
calendar year, such taxes, fees and charges may be paid in quarterly installments.
SECTION 221.
Copyright 1994-2013
Taxation 2012
282
all local taxes, fees, and charges shall accrued on the first (1st) day of January of each
year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue
on the first (1st) day of the quarter next following the effectivity of the ordinance
imposing such new levies or rates.
SECTION 222. Time of Payment. Unless otherwise provided in this
Code, all local taxes, fees and charges shall be paid within the first twenty (20) days
of January or of each subsequent quarter, as the case may be. The Sanggunian
concerned may, for a justifiable cause, extend the time for payment of such taxes, fees
or charges without surcharges or penalties, but only for a period not exceeding six (6)
months.
SECTION 223. Surcharges and Penalties on Unpaid Taxes, Fees or
Charges. There is hereby impose a surcharge not exceeding twenty-five (25%)
percent of the amount of taxes, fees or charges not paid on time and an interest at the
rate not exceeding two (2%) percent per month of the unpaid taxes, fees or charges
including surcharges, until such amount is fully paid but in no case shall the total
interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
SECTION 224. Interests on Other Unpaid Revenues. Where the amount
of any other revenue, except voluntary contributions or donations, is not paid on the
date fixed on the ordinance, or in the contract, expressed or implied, or upon the
occurrence of the event which has given rise to its collection, there shall be collected
as part of that amount an interest thereon at the rate not exceeding two (2%) percent
per month from the date it is due until it is paid, but in no case shall the total interest
on the unpaid amount or a portion thereof exceed thirty-six (36) months.
SECTION 225. Collection of Local Revenues by Treasurer. All local
taxes, fees, and charges shall be collected by the City Treasurer or their duly
authorized deputies.
The City Treasurer may designate the Barangay Treasurer as his deputy to
collect local taxes, fees, and charges. In case a bond is required for the purpose, the
City government shall pay the premiums thereon in addition to the premiums of bond
that may be required under this R.A. 7160.
SECTION 226. Examination of Books of Accounts and Pertinent Records of
Businessmen by Local Treasurer. The City Treasurer may, by himself or through
any of his deputies duly authorized in writing, examine the books, accounts and other
pertinent records of any person, partnership, corporation, or association subject to
Copyright 1994-2013
Taxation 2012
283
local taxes, fees and charges in order to ascertain, assess, and collect the correct
amount of the tax, fee, or charge. Such examination shall be made during regular
business hours, only once for every tax period, and shall be certified to by the
examining official. Such certificate shall be made of record in the books of accounts
of the taxpayer examined.
In case the examination herein authorized is made by a duly authorized deputy
of the local treasurer, the written authority of the deputy concerned shall specifically
state the name, address, and business of taxpayer whose books, accounts and pertinent
records are to be examined, the date and place of such examination, and the procedure
to be followed in conducting the same.
For this purpose, the records of the revenue district office of the Bureau of
Internal Revenue shall be made available to the Local Treasurer, his deputy or duly
authorized representative.
CHAPTER 46
Civil Remedies for Collection of Revenues
SECTION 227. Application of Chapter. The provisions of this Chapter
and the remedies provided herein may be availed of for the collection of any
delinquent local tax, fee, charge, or other revenue.
SECTION 228. Local Governments' Lien. Local taxes, fees, charges and
other revenues constitute a lien, superior to all liens, charges or encumbrances in favor
of any person, enforceable by appropriate administrative or judicial action, not only
upon any property or rights therein which may be subject to the lien but also upon
property used in business, occupation, practice of profession or calling, or exercise or
privilege with respect to which the lien is imposed. The lien may only be extinguished
upon full payment of the delinquent local taxes, fees and charges including related
surcharges and interest.
SECTION 229. Civil Remedies. The civil remedies for the collection of
local taxes, fees, or charges, and related surcharges and interest resulting from
delinquency shall be:
a)
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and right to personal property, and by levy upon real property and
interest in or rights to real property; and
b)
By judicial action.
Seizure Upon failure of the person owing any local tax, fee, or
charge to pay the same at the time required, the local treasurer of
his deputy may, upon written notice, seize or confiscate any
personal property belonging to that person or any personal property
subject to the lien in sufficient quantity to satisfy the tax, fee, or
charge in question, together with any increment thereto incident to
delinquency and the expenses of seizure. In such case, the local
treasurer or his deputy shall issue a duly authenticated certificate
based upon the records of his office showing the fact of
delinquency and the amounts of the tax, fee, or charge and penalty
due. Such certificate shall serve as sufficient warrant for the
distraint of personal property aforementioned, subject to the
taxpayer's right to claim exemption under the provisions of existing
laws. Distrained personal property shall be sold at public auction in
the manner herein provided for.
(b)
(c)
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distrained, the time of sale shall not be less than twenty (20) days
after notice to the owner or possessor of the property as above
specified and the publication or posting of the notice. One place for
posting of the notice shall be at the office of the Chief Executive of
the Local Government Unit in which the property is distrained.
(d)
(e)
Procedure of Sale At the time and place fixed in the notice, the
officer conducting the sale shall sell the goods or effects so
distrained at public auction to the highest bidder for cash. Within
five (5) days after the sale, the local treasurer shall make a report of
the proceedings in writing to the local chief executive concerned.
Should the property distrained be not disposed of within one
hundred and twenty (120) days from the date of distraint, the same
shall be considered as sold to the local government unit concerned
for the amount of the assessment made thereon by the Committee
on Appraisal and to the extent of the same amount, the tax
delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the City
Treasurer as Chairman, with a representative of the Commission on
Audit and the City Assessor as members.
(f)
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collected.
SECTION 231. Levy on Real Property. After the expiration of the time
required to pay the delinquent tax, fee, or charge, real property may be levied on
before, simultaneously, or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, City Treasurer, shall prepare a duly authenticated
certificate showing the name of the taxpayer and the amount of the tax, fee, or charge,
and penalty due from him. Said certificate shall operate with the force of a legal
execution throughout the Philippines. Levy shall be affected by writing upon said
certificate the description of the property upon which levy is made. At the same time,
written notice of the levy shall be mailed to or served upon the assessor and the
Registrar of Deeds of the province or City where the property is located who shall
annotate the levy on the tax declaration and certificate of title of the property,
respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to
his agent or manager of the business in respect to which the liability arose, or if there
be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the taxpayer is
not sufficient to satisfy his delinquency, the City Treasurer, shall within thirty (30)
days after execution of the distraint, proceed with the levy on the taxpayers' real
property.
A report of any levy shall, within ten (10) days after the receipt of the warrant,
be submitted by the levying officer to the Sanggunian concerned.
SECTION 232. Advertisement and Sale. Within thirty (30) days after
levy, the treasurer shall proceed to publicly advertise for sale or auction the property
or a usable portion thereof as may be necessary to satisfy the claim and cost of sales;
and such advertisement shall cover a period of at least thirty (30) days. It shall be
affected by posting a notice at the entrance of the City Hall building, and in a public
and conspicuous place in the barangay where the real property is located, and by
publication once a week for three (3) weeks in a newspaper of general circulation in
the province, city, or municipality where the property is located, the advertisement
shall contain the amount of taxes, fees, or charges, and penalties due thereon, and the
time and place of sale, the name of the taxpayer against whom the taxes, fees, or
charges are levied, and a short description of the property to be sold. At any time
before the date fixed for the sale, the taxpayer may stay the proceedings by paying the
taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed
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and shall be held either at the main entrance of the provincial, city or municipal
building, or on the property to be sold, or at any other place as determined by the local
treasurer conducting the sale, and specified in the notice of sale.
Within thirty (30) days after the sale, the treasurer or his deputy shall make a
report of the sale to the Sanggunian concerned, and which shall form part of his
records. After consultation with the Sanggunian, the treasurer shall make and deliver
to the purchaser a certificate of sale, showing the proceedings of sale, describing the
property sold, stating the name of the purchaser and setting out the exact amount of all
taxes, fees, charges and related surcharges, interests, or penalties: Provided, however,
that any excess in the proceeds of the sale over the claim and cost of sales shall be
turned over to the owner of the property.
The treasurer may, by ordinance duly approved, advance an amount sufficient
to defray the costs of collection by means of the remedies provided for in this Title,
including the preservation or transportation in case of personal property, and the
advertisement and subsequent sale, in cases of personal and real property including
the improvements thereon.
SECTION 233. Redemption of Property Sold. Within one (1) year from
the date of sale, the delinquent taxpayer or his representative shall have the right to
redeem the property upon payment in the local treasurer of the total amount of taxes,
fees, or charges, and related surcharges, interests, or penalties from the date of
delinquency to the date of sale, plus interest of not more than two (2%) percent per
month on the purchase price from the date of purchase to the date of redemption. Such
payment shall invalidate the certificate of sale issued to the purchaser and the owner
shall be entitled to a certificate to redemption from the City Treasurer or his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the
entire purchase price paid by him plus the interest of not more than two (2%) percent
per month herein provided for, the portion of the cost of sale and other legitimate
expenses incurred by him, and said property thereafter shall be free from the lien of
taxes, fees, or charges, related surcharges, interests and penalties.
The owner shall not, however, be deprived of the possession of the said
property and shall be entitled to the rentals and other income thereof until the
expiration of the time allowed for its redemption.
SECTION 234.
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redeem the property as provided herein, the local treasurer shall execute a deed
conveying to the purchaser so much of the property as had been sold, free from liens
of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall
succinctly recite all the proceedings upon which the validity of the sale depends.
SECTION 235. Purchase of Property by the City Government for Want of
Bidder. In case there is no bidder for the real property advertised for sale as
provided herein, or if the highest bid is for an amount insufficient to pay the taxes,
fees, or charges, related surcharges, interests, penalties, and costs, the treasurer
conducting the sale shall purchase the property in behalf of the City Government unit
concerned to satisfy the claim and within two (2) days thereafter shall make a report
of his proceedings which shall be reflected upon the records of his office. It shall be
the duty of the Registrar of Deeds concerned upon registration with his office of any
such declaration of forfeiture to transfer the title of the forfeited property to the City
Government without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the local treasurer the full
amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and
the costs of sale. If the property is not redeemed as provided herein, the ownership
thereof shall be fully vested on the local government unit concerned.
SECTION 236. Resale of Real Estate Taken for Taxes, Fees, or Charges.
The Sanggunian concerned may, by ordinance duly approved, and upon notice of not
less than twenty (20) days, sell and dispose of the real property acquired under the
preceding section at public auction. The proceeds of the sale shall accrue to the
general fund of the local government unit concerned.
SECTION 237. Collection of Delinquent Taxes, Fees, Charges, of Other
Revenues Through Judicial Action. The local government unit concerned may
enforce the collection of delinquent taxes, fees, charges or other revenues by civil
action in any court of competent jurisdiction. The civil action shall be filed by the
local treasurer within the period prescribed in this Title.
SECTION 238. Further Distraint or Levy. The remedies by distraint and
levy may be repeated if necessary until the full amount due, including all expenses, is
collected.
SECTION 239. Personal Property Exempt from Distraint or Levy. The
following property shall be exempt from distraint and the levy, attachment or
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execution thereof for delinquency in the payment of any local tax, fee or charge,
including the related surcharge and interest:
a)
b)
One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
ordinary occupation;
c)
d)
e)
f)
g)
One fishing boat and net, not exceeding the total value of Ten
thousand (P10,000.00) Pesos, by the lawful use of which a
fisherman earns his livelihood; and
h)
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ordinances.
SECTION 242. Penal Provisions. Any violation of the provisions of this
Code not herein otherwise covered by a specific penalty, shall be punished by a fine of
not exceeding Five Hundred (P500.00) Pesos or imprisonment of not exceeding six
(6) months or both, at the discretion of the Court.
Payment of a fine or service of imprisonment as herein provided shall not
relieve the offender from the payment of the delinquent 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 therefor.
SECTION 243. Escalation Clause. The rates imposed on taxes, fees, and
charges herein shall be increased by ten (10%) percent on the fifth (5th) year of the
effectivity of the ordinance or on 1998, unless said taxes, fees or charges has been
amended, resulting in an increase within the five (5) year period.
SECTION 244. Preparation of Implementing Rules and Regulations. For
purposes of streamlining the methods and procedures in the collection of taxes and to
ensure efficient mobilization of resources, the City Mayor may promulgate
implementing rules and regulations to assure the effective implementation of this
Revenue Code.
SECTION 245. Repealing Clause. All ordinances, rules and regulations
or part thereof, in conflict with, or inconsistent with any provisions of this Code are
hereby repealed or modified accordingly.
SECTION 246.
with the law.
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ATTESTED:
ASUNCION A. MANALO
Secretary to the Mayor
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AMERICO H. ACOSTA
Secretary
Sangguniang Panglungsod
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Endnotes
1 (Popup - Popup)
*
Note from the Publisher: Copied verbatim from the official copy. Missing Sections
"121-126".
2 (Popup - Popup)
*
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Note from the Publisher: Missing Chapters 26 and 27 in the official copy.
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