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    Barangay Tax Code Sample

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    Reese Oguis
    This document summarizes the minutes from a barangay council meeting where Ordinance No. 10 was passed. The ordinance establishes a revised tax code for Barangay Bagocboc that defines various business activities subject to clearance fees, permits, and other charges. It outlines the new tax rates and fees for different types of businesses, farms, and activities. The ordinance was passed to raise additional revenue for the barangay's operational expenses and projects.

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    Barangay Tax Code Sample

    Uploaded by

    Reese Oguis
    17K views3 pages
    This document summarizes the minutes from a barangay council meeting where Ordinance No. 10 was passed. The ordinance establishes a revised tax code for Barangay Bagocboc that defines various business activities subject to clearance fees, permits, and other charges. It outlines the new tax rates and fees for different types of businesses, farms, and activities. The ordinance was passed to raise additional revenue for the barangay's operational expenses and projects.

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    Barangay Bagocboc, Opol

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    This document summarizes the minutes from a barangay council meeting where Ordinance No. 10 was passed. The ordinance establishes a revised tax code for Barangay Bagocboc that defines various business activities subject to clearance fees, permits, and other charges. It outlines the new tax rates and fees for different types of businesses, farms, and activities. The ordinance was passed to raise additional revenue for the barangay's operational expenses and projects.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
    Download as docx, pdf, or txt
    17K views3 pages

    Barangay Tax Code Sample

    Uploaded by

    Reese Oguis
    This document summarizes the minutes from a barangay council meeting where Ordinance No. 10 was passed. The ordinance establishes a revised tax code for Barangay Bagocboc that defines various business activities subject to clearance fees, permits, and other charges. It outlines the new tax rates and fees for different types of businesses, farms, and activities. The ordinance was passed to raise additional revenue for the barangay's operational expenses and projects.

    Copyright:

    © All Rights Reserved
    Download as DOCX, PDF, TXT or read online from Scribd
    Flag for inappropriate content
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    of 3

    Republic of the Philippines

    Province of Misamis Oriental


    MUNICIPALITY OF OPOL

    Office of the Punong Barangay

    EXCERPT FROM THE MINUTES OF THE 19TH REGULAR SESSION OF BAGOCBOC,


    BARANGAY COUNCIL OF BARANGAY BAGOCBOC, OPOL, MISAMIS ORIENTAL HELD
    ON OCR 8, 2020 AT BAGOCBOC BARANGAY HALL, BAGOCBOC, OPOL, MISMIS
    ORIENTAL

    PRESENT:

    Hon. Pepe D. Langala Punong Barangay/Presiding


    Hon. Diomedes M. Edrozo Jr. Barangay Kagawad
    Hon. Lolie Boy N. Salvan Barangay Kagawad
    Hon. Martin B. Baculio Barangay Kagawad
    Hon. Hermie O. Gamolo Barangay Kagawad
    Hon. Eddie M. Lumahang Barangay Kagawad
    Hon. Lomer I. Sabasaje Barangay Kagawad
    Hon. Shiela Q. Mag-away Barangay Kagawad
    Hon. Seguindino Y. Magrina Jr. SK Chairperson
    Hon. Rogelio M. Clapero IPMR

    ATTENDING:
    Anelyn B. Madjos Barangay Treasurer
    Quinee P. Cabucayan Barangay Secretary
    Jovelyn B. Akut Clerk
    Emilyn A. Cutay BRK

    BARANGAY ORDINANCE NO. 10


    Series of 2020

    “AN ORDINANCE ENACTING THE REVISED BARANGAY TAX CODE OF BARANGAY


    BAGOCBOC, OPOL, MISAMIS ORIENTAL”

    WHEREAS, Section 129 of the Local Government Code of 1991states that : “Each local
    government shall exercise its power to create its own sources of revenue and levy taxes, fees, and
    charges subject to the provision herein, consistent with the basic policy of local autonomy. Such
    taxes, fees, and charges shall accrue exclusively to the local government units”;

    WHEREAS, Section 152 of R.A. 7160 states that: “The Barangays may levy taxes, fees, and
    charges, as provided in this article which shall exclusively accrue to them:

    “[a] Taxes – On stores or retailers with fixed business establishments with gross sales or
    receipts of the preceding calendar year of Fifty thousand pesos [Ph 50,000.00] or less, in the
    case of cities at the rate of one percent [1 %] on such gross sales or receipts.

    “[b] Barangay Clearance – No city or municipality may issue any license or permit for any
    business or activity unless a clearance is first obtained from the barangay where such
    business or activity is located or conducted. For such clearance, the sangguniang barangay
    may impose a reasonable fee.”

    WHEREAS, Section 132 of R.A. 7160 also provides that the power to impose a tax, fee, or charge
    or to generate revenue under this code should be exercised by the Sanggunian of the local
    government unit concerned through an appropriate ordinance;

    WHEREAS, there is a need for the barangay to raise revenue to augment its operational expenses
    and finance its various projects;
    NOW THEREFORE, be it ordained by the Barangay Council of Barangay Bagocboc in a regular
    session assembled, that:

    SECTION 1. TITLE. This ordinance shall be known as “BAGOCBOG BARANGAY TAX


    ORDINANCE”.

    SECTION 2. DECLARATION OF POLICY. The Local Government Code has declared it a policy
    to grant local governments the power to create and broaden their sources of revenue to enable them
    to discharge their powers and effectively carry out their functions under the law.

    SECTION 3 – SCOPE OF APPLICATION. This ordinance shall apply to all business entities and
    inhabitants within the political jurisdiction of Barangay Bagocboc as defined and enumerated in
    SECTION 4.

    SECTION 4 – DEFINITION OF TERMS. When used in this Title, the term:

    a. Business – means trade or commercial activity regularly engaged in as a means of livelihood


    or with a view to profit;

    b. Fee – means a charge fixed by law or ordinance for the regulation or inspection of a
    business or activity.

    c. Operator – includes the owner, manager, administrator, or any other person who operates or
    is responsible for the operation of a business establishment or undertaking;

    d. Retail – means a sale where the purchaser buys the commodity for his own consumption,
    irrespective of the quantity of the commodity sold;

    e. Wholesale – means a sale where the purchaser buys or imports the commodities for resale to
    persons other than the end user regardless of the quantity of the transaction.

    f. Quarry –means extraction of stone or other materials

    g. Airgun – mean a gun that fires pellets using compressed air.

    h. Farm -means an area of land and its buildings used for growing crops and rearing animals

    i. Orchards –means a piece of land planted with fruit trees.

    j. livestock – means farm animals or farm animals raising.

    SECTION 5 – VARIOUS BARANGAY CLEARANCES, FEES, PERMITS, FILLING FEES,


    AND OTHER CHARGES APPLICATIONS.

    BARANGAY CLEARANCES/CERTIFICATION
    Clearance 50.00
    Quarry Application 1,500.00
    Chainsaw 300.00
    Airgun 50.00
    Documentary Stamp per OR Number 30.00

    COMMUNITY TAX CERTIFICATE (CTC)


    Ordinary 50.00
    Quarry Application 5,010.00
    Business Application 110.00

    BUSINESS CLEARANCE
    Bakery or Bakeshops 500.00
    Barber shops 100.00
    Hogs and Poultry Raisers 1,000.00
    Farm/Orchard/ and other Livestock 500.00
    Sand and Gravel 100.00/load
    Internet Café/ Vendo Wifi 1,000.00
    Billiard Hall 300.00
    Videoke 300.00
    Swimming Pool 1,000.00
    Vulcanizing Shop 100.00
    Sari-sari store 300.00

    SECTION 6 – TIME OF PAYMENT. Unless otherwise provided in this ordinance, all fees and
    charges shall be paid within the first thirty days (30) of January, the Sanggunian concerned may, for
    a justifiable reason or cause, extend the time for payment of said fees or charges without surcharges
    or penalties, but not for a period exceeding three (3) months.

    SECTION 7 – COLLECTION OF LOCAL FEES. All local fees and charges shall be collected by
    the Barangay Treasurer or persons duly deputized by the barangay council and all funds shall goes
    to the General Fund of barangay.

    SECTION 8 – REPEALING CLAUSE. Any existing Ordinance, which is inconsistent hereof, are
    hereby repealed, amended or modified.

    SECTION 9 – SEPARABILITY CLAUSE. If for any reason any part of this ordinance shall be
    held to be unconstitutional or invalid, other parts or provision hereof, which are not affected hereby;
    shall be continued in full force and effect.

    SECTION 10 - EFFECTIVITY. This ordinance shall take effect immediately upon approval.

    Certified Correct:

    QUINEE P. CABUCAYAN
    Barangay Secretary

    Attested:

    PEPE D. LANGALA
    Punong Barangay

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