Committee Report 1439 Tax Cawayan

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COMMITTEE REPORT ON ITEM NO. 1439 BARANGAY TAX ORDINANCE NO. 01, SERIES OF 2015 OF THE BARANGAY COUNCIL OF CAWAYAN, CALINAN DISTRICT, THIS CITY ENTITLED, “AN ORDINANCE REGULATING THE SPECIAL TAX FEE ON THE ISSUANCE OF THE FOLLOWING BARANGAY CLEARANCE AND BARANGAY CERTIFICATION, KATARUNGANG PAMBARANGAY, REPRODUCTION OF RECORDS, DATA AND SIMILAR DOCUMENTS FOR PERSONAL USE, TAXES ON STORES AND RETAILERS, SPECIAL PERMITS, COCKFIGHTING ACTIVITIES FEES AND CHARGES AND IMPOSING FEES ON BARANGAY-OWNED PROPERTIES AND SERVICE ACTIVITIES OF 2015”. Republic of the Philippines CITY OF DAVAO Office of the City Council COMMITTEE ON RULES, PRIVILEGES, LAWS AND ORDINANCES Background 1.This pertains to Barangay Tax Ordinance No. 01, Series Of 2015 Of The Barangay Council Of Cawayan, Calinan District, This City Entitled, “An Ordinance Regulating The Special Tax Fee On The Issuance Of The Following Barangay Clearance And Barangay Certification, Katarungang Pambarangay, Reproduction Of Records, Data And Similar Documents For Personal Use, Taxes On Stores And Retailers, Special Permits, Cockfighting Activities Fees And Charges And Imposing Fees On Barangay- Owned Properties And Service Activities Of 2015.” Highlights 2.Pertinent provisions of the said ordinance are stated in Section 4 Fees and Charges. 3. The legal basis for the imposition of such fees and charges is pursuant to Section 152 (b) of Republic Act No. 7160 or otherwise known as the Local Government Code of 1991 which states that: “Section 152. Scope of Taxing Powers – The barangays may levy taxes, fees and charges, as provided in this Article, which shall exclusively accrue to them: (b) Service Fees or Charges – barangays may collect reasonable fees or charges for services rendered in connection with the regulation or the use of barangay-owned properties or service facilities such as palay, copra, or tobacco dryers; 3.The said law provides no fixed rate for fees to be imposed by barangay on clearances but only states that the fees should be reasonable. 4.The purpose of these fees and charges is to raise an additional funds for the pertinent projects and development of the barangay which are essential to the improvement of the welfare of its constituents. 5.During the committee hearing, to which Barangay Kagawad Michael Avergonzado was present, the Committee Chair explained that the fees imposed by the Barangay Council should be amended by decreasing the amount of such fees and make it reasonable for the constituents. Recommendation This Committee recommends that a resolution be passed affirming Barangay Tax Ordinance No. 01, Series Of 2015 Of The Barangay Council Of Cawayan, Calinan District, This City Entitled, “AN Ordinance Regulating The Special Tax Fee On The Issuance Of The Following Barangay Clearance And Barangay Certification, Katarungang Pambarangay, Reproduction Of Records, Data And Similar Documents For Personal Use, Taxes On Stores And Retailers, Special Permits, Cockfighting 1 | Item No. 1439/Committee on Rules, Privileges, Laws and Ordinances

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Transcript of Committee Report 1439 Tax Cawayan

Page 1: Committee Report 1439 Tax Cawayan

COMMITTEE REPORT ON ITEM NO. 1439

BARANGAY TAX ORDINANCE NO. 01, SERIES OF 2015 OF THE BARANGAY COUNCILOF CAWAYAN, CALINAN DISTRICT, THIS CITY ENTITLED, “AN ORDINANCEREGULATING THE SPECIAL TAX FEE ON THE ISSUANCE OF THE FOLLOWINGBARANGAY CLEARANCE AND BARANGAY CERTIFICATION, KATARUNGANGPAMBARANGAY, REPRODUCTION OF RECORDS, DATA AND SIMILAR DOCUMENTSFOR PERSONAL USE, TAXES ON STORES AND RETAILERS, SPECIAL PERMITS,COCKFIGHTING ACTIVITIES FEES AND CHARGES AND IMPOSING FEES ONBARANGAY-OWNED PROPERTIES AND SERVICE ACTIVITIES OF 2015”.

Republic of the PhilippinesCITY OF DAVAO

Office of the City CouncilCOMMITTEE ON RULES, PRIVILEGES, LAWS AND ORDINANCES

Background

1.This pertains to Barangay Tax Ordinance No. 01, Series Of 2015 Of The BarangayCouncil Of Cawayan, Calinan District, This City Entitled, “An Ordinance RegulatingThe Special Tax Fee On The Issuance Of The Following Barangay Clearance AndBarangay Certification, Katarungang Pambarangay, Reproduction Of Records, DataAnd Similar Documents For Personal Use, Taxes On Stores And Retailers, SpecialPermits, Cockfighting Activities Fees And Charges And Imposing Fees On Barangay-Owned Properties And Service Activities Of 2015.”

Highlights

2.Pertinent provisions of the said ordinance are stated in Section 4 Fees andCharges.

3. The legal basis for the imposition of such fees and charges is pursuant to Section152 (b) of Republic Act No. 7160 or otherwise known as the Local Government Codeof 1991 which states that:

“Section 152. Scope of Taxing Powers – The barangays may levy taxes, fees and charges, as provided in this Article, which shall exclusively accrue to them:(b) Service Fees or Charges – barangays may collect reasonable fees or charges for services rendered in connection with the regulation or the use of barangay-owned properties or service facilities such as palay, copra, or

tobacco dryers;

3.The said law provides no fixed rate for fees to be imposed by barangay onclearances but only states that the fees should be reasonable.

4.The purpose of these fees and charges is to raise an additional funds for thepertinent projects and development of the barangay which are essential to theimprovement of the welfare of its constituents.

5.During the committee hearing, to which Barangay Kagawad Michael Avergonzadowas present, the Committee Chair explained that the fees imposed by the BarangayCouncil should be amended by decreasing the amount of such fees and make itreasonable for the constituents.

Recommendation

This Committee recommends that a resolution be passed affirming BarangayTax Ordinance No. 01, Series Of 2015 Of The Barangay Council Of Cawayan, CalinanDistrict, This City Entitled, “AN Ordinance Regulating The Special Tax Fee On TheIssuance Of The Following Barangay Clearance And Barangay Certification,Katarungang Pambarangay, Reproduction Of Records, Data And Similar DocumentsFor Personal Use, Taxes On Stores And Retailers, Special Permits, Cockfighting1 | I t e m N o . 1 4 3 9 / C o m m i t t e e o n R u l e s , P r i v i l e g e s , L a w s a n d O r d i n a n c e s

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Activities Fees And Charges And Imposing Fees On Barangay-Owned Properties AndService Activities Of 2015”.

RESPECTFULLY SUBMITTED this _________ in the City of Davao, Philippines.

SIGNED BY THE COMMITTEE MEMBERS:

COMMITTEE ON RULES, PRIVILEGES, LAWS AND ORDINANCES

HON. BERNARD E. AL-AG

Chairperson

HON. BONIFACIO E. MILITAR HON. AL RYAN S. ALEJANDRE Vice Chairperson Member

HON. KARLO S. BELLO HON. LEAH A. LIBRADO-YAPMember Member

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17th Legislative Body____ Regular SessionSeries of 2015

Republika ng PilipinasLUNGSOD NG DABAWSangguniang Panlungsod

RESOLUTION NO. __________Series of 2015

BARANGAY TAX ORDINANCE NO. 01, SERIES OF 2015 OF THE BARANGAYCOUNCIL OF CAWAYAN, CALINAN DISTRICT, THIS CITY ENTITLED, “ANORDINANCE REGULATING THE SPECIAL TAX FEE ON THE ISSUANCE OF THEFOLLOWING BARANGAY CLEARANCE AND BARANGAY CERTIFICATION,KATARUNGANG PAMBARANGAY, REPRODUCTION OF RECORDS, DATA ANDSIMILAR DOCUMENTS FOR PERSONAL USE, TAXES ON STORES ANDRETAILERS, SPECIAL PERMITS, COCKFIGHTING ACTIVITIES FEES ANDCHARGES AND IMPOSING FEES ON BARANGAY-OWNED PROPERTIES ANDSERVICE ACTIVITIES OF 2015”.

WHEREAS, this pertains to Barangay Tax Ordinance No. 01, Series Of 2015 Of TheBarangay Council Of Cawayan, Calinan District, This City Entitled, “AN OrdinanceRegulating The Special Tax Fee On The Issuance Of The Following BarangayClearance And Barangay Certification, Katarungang Pambarangay, Reproduction OfRecords, Data And Similar Documents For Personal Use, Taxes On Stores AndRetailers, Special Permits, Cockfighting Activities Fees And Charges And ImposingFees On Barangay-Owned Properties And Service Activities Of 2015”;

WHEREAS, Pertinent provisions of the said ordinance are as follows:

Sec. 4 Fees and Other Charges

4.1 Fees on Barangay Certification for:Resident Voter and Personal Identification P50.00Birth Registration P50.00Lot Payment P50.00Animal Certification P50.00Katarungang Pambarangay Certification P50.00Indigency and Low Income P00.00Death Certification P00.00Senior Citizen or Solo Parent Certification P00.00

4.2 Fees on barangay Clearnce for:Business Application P50.00Travel Abroad P50.00Application for Land Title P50.00Application for Loan P50.00Application for Employment P20.00Other Application for Employment purposes;ATM related to Application for Employment w/ Clearance P50.00

4.3 Fees on Katarungang Pambarangay for Filing FeeProcedure for Amicable Settlement P50.00Documentation Fee/Service fee for the creationof Mortgage Agreements (per document) P100.00

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Others P100.00

4.4 Reproduction of Barangay Records, data and similar documentCertified True Copy for personal and other purposes P20.00 per page

4.5 Use of Multi-Purpose Function HallHalf day (4hrs) w/ electricity and/or Sound System P300.00w/ Projector P500.00

Whole day (8hrs) w/ electricity and/or Sound System P500.00 w/ Projector P700.00

Night time (4hrs) w/ electricity and/or Sound System P400.00 w/ Projector P600.00

4.6 Use of Multi-Purpose Covered CourtHalf day (4hrs) without electricity and/or Sound System P200.00With electricity and/or Sound System P300.00

Whole day (8hrs) without electricity and/or Sound System P300.00 With electricity and/or Sound System P400.00

Night time (4hrs) With electricity and/or Sound System P500.00

4.7 Use of Barangay Properties (per piece on a per day basis)Chair P5.00Photocopying (long or short) P2.00

4.8 Taxes on Stores or Retailers with fixed business establishments with gross sale or receipts of the proceeding calendar year of P50,000.00 or less at a rate not exceeding (1%) on such gross sales and receipts

4.9 Special Permits (Fun Run, raffles and the likes) P100.00

4.10 Cockfighting Activities Fees and Charges Regular cockfighting P2,500.00 Derby P5,000.00 (as allowed by law and other customary laws) on a per activity purposes basis

WHEREAS, The legal basis for the imposition of such fees and charges is pursuantto Section 152 (b) of Republic Act No. 7160 or otherwise known as the LocalGovernment Code of 1991 which states that:

“Section 152. Scope of Taxing Powers – The barangays may levy taxes,fees and charges, as provided in this Article, which shall exclusively accrue to them:

(b) Service Fees or Charges – barangays may collect reasonable fees or charges for services rendered in connection with the regulation or the use of barangay-owned properties or service facilities such as palay,copra, or tobacco dryers;

WHEREAS, The said law provides no fixed rate for fees to be imposed by barangayon clearances but only states that the fees should be reasonable.

WHEREAS, The purpose of these fees and charges is to raise an additional funds forthe pertinent projects and development of the barangay which are essential to theimprovement of the welfare of its constituents.

WHEREAS, during the committee hearing, it was explained that the fees imposedby the Barangay Council should be amended by decreasing the amount of such feesand make it reasonable for the constituents.

NOW THEREFORE, be it resolved as it is hereby resolved to affirm Barangay Tax

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Ordinance No. 01, Series Of 2015 Of The Barangay Council Of Cawayan, CalinanDistrict, This City Entitled, “AN Ordinance Regulating The Special Tax Fee On TheIssuance Of The Following Barangay Clearance And Barangay Certification,Katarungang Pambarangay, Reproduction Of Records, Data And Similar DocumentsFor Personal Use, Taxes On Stores And Retailers, Special Permits, CockfightingActivities Fees And Charges And Imposing Fees On Barangay-Owned Properties AndService Activities Of 2015.”

RESOLVED FURTHER, that copies of this Resolution be furnished to the Office ofthe City Mayor, Office of the Vice Mayor, and Barangay Cawayan, and to all otherpertinent government agencies, departments and/or offices for their guidance andinformation.

Done this______________, Davao City, Philippines.

Hon. Bernard E. Al-Ag

Chairperson, Committee on Rules, Privileges, Laws and Ordinances

Sec. 4 Fees and Other Charges4.1Fees on Barangay Certification for:Resident Voter and Personal Identification P50.00Birth Registration P50.00Lot Payment P50.00Animal Certification P50.00Katarungang Pambarangay Certification P50.00Indigency and Low Income P00.00Death Certification P00.00Senior Citizen or Solo Parent Certification P00.00

4.2Fees on barangay Clearance for:Business Application P50.00Travel Abroad P50.00Application for Land Title P50.00Application for Loan P50.00Application for Employment P20.00Other Application for Employment purposes;ATM related to Application for Employment w/ Clearance P50.00

4.3Fees on Katarungang Pambarangay for Filing FeeProcedure for Amicable Settlement P50.00Documentation Fee/Service fee for the creationof Mortgage Agreements (per document) P100.00Others P100.00

4.4Reproduction of Barangay Records, data and similar documentCertified True Copy for personal and other purposes P20.00 per page

4.5Use of Multi-Purpose Function HallHalf day (4hrs) w/ electricity and/or Sound System P300.00w/ Projector P500.00

Whole day (8hrs) w/ electricity and/or Sound System P500.00 w/ Projector P700.00

Night time (4hrs) w/ electricity and/or Sound System P400.00 w/ Projector P600.00

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4.6Use of Multi-Purpose Covered CourtHalf day (4hrs) without electricity and/or Sound System P200.00With electricity and/or Sound System P300.00

Whole day (8hrs) without electricity and/or Sound System P300.00 With electricity and/or Sound System P400.00

Night time (4hrs) With electricity and/or Sound System P500.00

4.7Use of Barangay Properties (per piece on a per day basis)Chair P5.00Photocopying (long or short) P2.00

4.8Taxes on Stores or Retailers with fixed business establishments with gross sale or receipts of the proceeding calendar year of P50,000.00 or less at a rate not exceeding (1%) on such gross sales and receipts

4.9Special Permits (Fun Run, raffles and the likes) P100.00

4.10Cockfighting Activities Fees and Charges Regular cockfighting P2,500.00 Derby P5,000.00

(as allowed by law and other customary laws) on a per activity purposes basis

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