Republic of the Philippines

Province of Sorsogon
Municipality of Castilla
Barangay MILUYA

OFFICE OF THE SANGUNIANG BARANGAY

BARANGAY TAX ORDINANCE NO. 01 SERIES OF 2014

AN ORDINANCE CREATING THE REVENUE CODE OF BARANGAYMILUYA, CASTILLA, SORSOGON:

Be it ordained by the Sanguniang Barangay of Miluya, Castilla, Sorsogon:

CHAPTER 1 – GENERAL PROVINSIONS

Section 1. Definition of Terms. When used in this Code, the term:

a. “Agricultural Product” –include the yield of the soil, such as corn, rice, wheat, rye,
hay,
coconuts, sugar cane, tobacco, root crops, vegetables fruits flowers and their products ;
ordinary salt, all kind 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 “himself” through the application of
processed to preserve or otherwise to prepare the said products for the market such as
freezing, drying, smoking, or striping for purposes of preserving or otherwise preparing said
products for 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 sophisticated processes employing advance technological means in packaging like
dressed chicken or ground coffee in plastic bags or styropon or other packaging materials
includes to process and prepare the product for the market .

b.” Amusement “– is a pleasurable diversion and entertainment. It is synonymous in

relaxation, avocation, past time or fun.

c.” Amusement” places – includes theatres, cinemas, concert halls, circuses and places
of amusement where one seeks admission to intertain oneself by seeing or viewing or
performance.
d.”Business” –means trade or commercial activity regular engaged in as a means of
livelihood or with a view to profit;

e. “Capital Investment “ – is the 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 jurisdiction:

f. “Charges” – refer to pecuniary liability, as rental or fees against person or property.

 g. “Countryside and Barangay Enterprise” – refers to any business entity, association
or cooperative registered under the provisions or R.A No. 6810, otherwise known as the Magna
Carta For Countryside Barangay Business Enterprises (KALAKALAN 20)”;

h. “Fee”- means charge fixed by law or ordinance for the regulation or inspection of a
business or activity. Shall also include charge fixed by law or agency for the services of a public
officer in the discharge of his official’s duties;

i. Gross Sales or Receipts” – include total amount of money or its equivalent

representing the contract price compensation or service fee, including the amount charge or
materials supplied with the services and deposits or advance payments actually or
constructively receive during the taxable quarter for the services reformed or to be performed
for another person’s including discounts if determinable at the time of sales, sales return,
excise tax and value added tax;

j.’ Marginal Farmer or Fisherman” – refers to an individual engage in subsistence

farming or fishing does not exceed one hundred thousand pesos (100,000.00) or the poverty
line established by NEDA for the particular region or locality, whichever is higher;

k. “ Motor Vehicle” – means any vehicle propelled by any power other than
muscular power using the public roads but excluding road rollers, trolly cars, street sweepers,
sprinklers, lawn movers, bulldozers, graders, forklifts and amphibian trucks and cranes if not
use on public roads vehicle which run only on rails or trucks, and tractors, trailers, and fraction
engines of all kinds used exclusively for agricultural purposes;

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

m. “Persons” – means every natural person or juridical being susceptible of rights

and obligations or of being the subject of legal relations.

0. “ Residents" – refer to natural persons who have their habitual residence in the
province, city or municipality where they exercise their civil obligations, and to juridical persons
for which the law or any other provision creating or recognizing them fixes their residence in a
particular province, city or municipality where they have their legal residence or principal place
of business, or where they conduct their principal business or occupation.

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

q. “ Tax” –‘means an enforced contribution usually monetary in form, levied by the

lawmaking body on person or property subject to its jurisdiction for the precise purpose of
supporting needs;

r, “ 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.

s. “Astray Animals” - means an animal which is set loose, unrestrained and not under
the complete control of its owner or the one in charge or in possession thereof, found roaming
at large in public or private places whether fettered or not.

t. “Large Cattle” – includes horses, mule, carabao, cow and other domesticated of the
bovinefamily.
 u. “ Public places” – include national, provincial, municipal or barangay roads and
other places open to public.

v. “ Private places” – includes privately owned street or yards, rice field or farmlands,
or lot sowned by an individual other than the owner of the animals at large.

w. “ Agricultural Machinery” – refers to mechanical device or motor with accessories

used in preparation and cultivation of agricultural land and post technique rice thresher,
tractor, hand tractor, blower and other agricultural implements.

CHAPTER II – BUSINESS TAX

ARTICLE 1. TAX ON STORES OR RETAILERS

Section 1. Imposition of Tax . There is hereby levied as annual tax on stores or

retailers with fixed establishments within the barangay are the following :

On stores or retailers with Amount of Tax

Gross sales or Receipts of
P30,000.00 or less for the One percent (1%) of
Preceeding calendar year. Groos sales or Receipts

Section 2. Time of Payment. The Tax imposed in this article shall accrue on the 1st day
of January of each year as regards then liable therefore, and the same may be paid in the
quarterly instalment within the 1st twenty (20) of January each subsequent year.

Tax must be paid to the Barangay Treasurer.

Section 3. Surcharge for late Payments. Failure to pay the tax prescribed in this article
within the time required shall subject the taxpayer to a surcharge to be paid at the same time
and the same manner as the tax due.

Section 4. Penalty – Any violation of the provision of this article shall be fined an
amount of not less than Two hundred pesos (P200) but not exceeding Three hundred (P300)
pesos.
Section 5. Adminstrative Provision. Requirement – Any person who establish,
operate or conduct any business, trade or activity within the barangayshall first obtained the
following:
a. Barangay Clearance
b. Mayor’s Permit
c. Community Tax Certificate
d. Tax Clearance
e. Medical Certificate
f. Sanitary Inspection Certificate
g. Weight and Measures duly scaled by the Municipal Gov’t.,
If there ‘s any (use of weighing scale).

ARTICLE 2. Fees for the Issuance of Barangay Clearance

Section 1. Imposition of Fees. There shall be collected for the issuance of a

Clearance by the Punong Barangay or his duly authorized representative at the rate prescribed
below:
 a. .Barangay Clearance for the issuance of Mayor’s Permit:
1. For establishing Businesses - P 75.00
2. For Holding Benefits
a. Rafflles - 75.00
b. Carolling - 75.00
c. Benefit dance - 75.00
d. Other Benefits - 75.00
b. Clearance for the Issuance of Building Permits on:
1. Costruction - 75.00
2 . Demolition - 75.00
3. Repair and Rennovation - 75.00
4. Electrical Facilities - 75.00
5. Plumbing - 75.00

c. Other types of Clearances

1. Clearance for Student - 30.00
2. Clearance for Employment
a. Local - 50.00
b. Abroad - 75.00
3. Clearance for Issuance for Bicycle Permit - 50.00
4. Clearance for Securing Driver Licence - 50.00

d.Others

5. Clearance for loan purposes - 75.00

Section 2. No fee shall be collected for the issuance of Clearance when it is officially
requested by any court or government agency.

Section 3. Time of Payment. The fees imposed in this article shall be paid to the
Barangay Treasurer at the time the request or before the issuance of the request for clearance
is granted.

Section 4. Administrative Provision. Issuance of Barangay Clearance for any business

or trade or activity conducted at this locality that needs a permit from the Municipal Mayor is a
requirement before the permit shall be granted. This Clearance shall be acted within seven (7)
working days from the date of filing or request for a clearance.

ARTICLE 3. CERTIFICATION FEE

Section 1. Imposition of Fee. There shallbe collected for the issuance of a certification
by the Punong Barangay or his duly authorized representatives at the rate prescribed below:

a, Certification Fee for:

1. Tree Planting - P50.00

2. For Student - 30.00

b. For Employment

1. Local - 50.00
2. Abroad - 75.00
 c. Other purposes
1 .For Securing Loan - 75.00
2.For Securing Driver Licence - 50.00
3.Other purpose not herein specified - 50.00

Section 2. No fee shall be collected for the issuance of Certification when it is officially
requested by any court or government agency.

Section 3. Time of Payment The fees imposed in this Article shall be paid to
the Barangay Treasurer at the time of the request or before the issuance of certification is
granted.

ARTICLE 4. SERVICE FEES OR CHARGES

Section 1. Imposition of Fees or Charges. There shall be collected a service fees or

charges for the services rendered in connection with the regulation or the use of barangay
owned properties or service facilities.

Section 2. A service charge of (.1.00) peso per sack shall be collected to any person
who uses the pavement or Solar Dryer for drying of palay or other products.

Section 3. A service charge of (P100.00) pesos shall be collected for using the
pavement as a venue in conducting benefit dance or other benefit shows and activities. Except
payment for Electricity.

Section 4. Parking Fee. A parking fee shall be collected for the use of Barangay road in
the amount prescribed below:
Parking Area: Pathway beside the Multi-purpose Hall located at Purok 1

a) Public Utility Jeepney - P10.00

b) Delivery Truck - 20.00
c) Tricycle - 5.00
d) Delivery Van - 20.00

Section 5. Penalty. Any person or persons who violates the provision of this Article
shall be fined an amount of not less than (100.00) pesos but not exceeding Three hundred
pesos (P300.00).

ARTICLE 5. IMPOUNDING OF ASTRY ANIMALS

Section 1. Imposition of Fee. There shall be collected the following poundage fees for
everyday fraction thereof from the owner of an astray animal.

a. Large Cattleper head - P50.00

b. All other domesticated animals per head - 20.00

Section 2. Time of payment. The poundage shall be paid to the Barangay Treasurer
before the release of animal to its owner.

Section 3. Administrative Provisions:

a. The Barangay Captain and or any member of the Sanguniang Barangay or

Barangay Tanod in coordination with Barangay Treasurer shall apprehend and
impound any astray animals which he shall record in a book this purpose.
 b. The Barangay Treasurer shall cause a notice of the impounding of the animal to be
posted at the main door of the Barangay hall and two (2) other conspicuous places
for ten (10) consecutive days starting from one day the animal is impounded,
within which the owner is require to claim and established ownership thereof’
c. If no person shall claim the ownership of the animal after the expiration of the ten
(10) days from its impounding, it shall be sold to at public auction under the
following procedures:

1. The Barangay Treasurer shall post a notice for five (5) days in three (3)
conspicuous places including the main door of the Barangay Hall. The animal shall
be sold to the highest bidder, within five (5) days after the auction sale; the
Barangay Treasurer shall make a report of the proceedings in writing to the
Barangay Captain. The owner may stop the sale by paying at any time before or
during the auction sale, the poundage fees due , the cost of advertisement, cost of
feeds and the conduct of sale shall proceed.

2. The proceed of the sale shall be applied to satisfy the cost of impounding, feeds,
advertisement, conduct of sale. The residue over this cost shall accrue to the
General Fund of the barangay.
3. In case the animal impounded is not dispose within five (5) days from the date of
notice of the public auction, the same shall be considered sold to the Barangay
Government for the amount equivalent to the poundage fees due.

Section 4. Penalty. Owners whose animals are caught astray and incurring damages
to plants and properties shall pay the following fines:

For ist offense - P100.00

For 2nd offense - 150.00
For 3rd offense - 200.00

In addition to fine, the owner shall also pay the amount of the damage incurred, if
any, to the property of plant owner. And also the owner of the animal impounded is also liable
to pay to the person who takes care of it.

ARTICLE 6. REGISTRATION FEE ON AGRICULTURAL MACHINERY OR EQUIPMENT

Section 1. imposition of fee. There shall be collected an annual registration fee on the
following agricultural machinery or equipment at the rate of the percent (1%) of acquisition
cost less accumulated depreciation, but in no case shall be imposition be less than the rate
prescribed below:

1. Rice mill - P150.00

2. Hand tractor - 100.00
3. Rice thresher - 100.00
4. Other machinery not mentioned above - 50.00

Section 2. Time and manner of payment. The fee herein imposed shall be due on
payable within the first twenty (20) days of January of each year the registration fee for
agricultural machinery acquired after january shall be paid without penalty within one (1)
month following its acquisition.

Section 3. Administrative provision. The barangay treasurer shall keep a register of all
agricultural machineries. The name and address of the owner shall be specified in the above
mentioned register.
 Section 4. penalty. Any person or persons who violate the provision of this article shall
be fined an amount of not less than (P100.00) but not exceeding three hundred pesos
(P300.00).

ARTICLE 7. FILING FEE FOR COMPLAINTS SUBJECT TO AMICABLE SETTLEMENTS

Section 1. imposition of fee. There is hereby imposed a filling fee for any dispute bought
before the Luzon Tagapamayapa of this barangay subject for amicable settlement, mediation,
conciliation or arbitration by the lupon at the following rates:

1. Civil dispute -P100.00

2. Criminal dispute - 100.00
3. Other kinds of dispute - 100.00

Section 2. Time of payment. The fee imposed herein shall be paid to the barangay
treasurer at the time of the filing of the complaint. The barangay treasurer shall issue the
necessary receipt therefore.
 CHAPTER III

FINAL PROVISIONS

ARTICLE 1. separability clause. If for any reason, any provision, section or part of this
code is declared not valid by a court of competent jurisdiction or suspended or revoked by the
sanguniang bayan, such judgement shall not affected or impair the remaining
provisions,sections or parts thereof which shall remain or continue to be in full force and effect.

ARTICLE 2. Applicability clause. All other matters relating to the impositions in this code
shall be governed by pertinent provision of existing laws and other ordinances.

ARTICLE 3. REPEALING CLAUSE. All ordinances, rules and regulations, or parts thereof, in
conflict with, or inconsistent with any provision of the code, are hereby repealed, amended or
modified accordingly.

ARTICLE 4. Effectivity clause. This shall take effect upon review and approval of the
sanguniang bayan and upon completion of its publication.

I hereby certify to the correctness of the foregoing Tax Ordinance No. 01, otherwise
known as the Barangay Tax Code of MILUYA, CASTILLA, SORSOGON, which was duly enacted
the sanguniang barangay during its regular session held at the barangay hall on ____ day of
__________ 2014.

SATURNINO M. MARTICIO
Barangay secretary
APPROVED:

VILMA L. MARTICIO
Barangay Captain

Date: ____________

APPROVED: ( Sanguniang Barangay members)

MANUEL L. ARANA Jr LOURDES F. LLANETA ELISEO L. MATAMOROSA

Brgy.Kagawad Brgy.kagawad Brgy.kagawad

JOEL B. DELLOSA MARILYN J. MIAS EMERLITA M. MARANA

Brgy.Kagawad Brgy.kagawad Brgy.kagawad

JOEL M. LLANETA
Brgy.kagawad