AN ORDINANCE LOWERING THE PRESUMPTIVE INCOME

LEVELS FOR PASIG PUBLIC MEGA MARKET VENDORS FOR THE

YEAR 2020

WHEREAS, Republic Act No. 7160, also known as the Local Government
Code of 1991, states that every local government unit shall exercise the powers to
ensure, support, and enhance, among others, economic prosperity and social justice,
promote full employment among their residents, maintain peace and order, and
preserve the comfort and convenience of their inhabitants. Further, R.A. No. 7160
grants authority to the Sangguniang Panlungsod to enact ordinances and approve
resolutions, to ensure, among others, efficient and effective delivery of basic services
and facilities;

WHEREAS, the Coronavirus-19 (COVID-19) pandemic has caused financial

burdens to Pasig City residents, particular Mega Market Vendors;

WHEREAS, Section 61 of the 2017 Pasig City Revenue Code imposes a

presumptive income level, to be prepared by the City Treasurer to approximate the
gross receipt of each and all business classifications in the event that the taxpayer
fails to provide valid supporting financial documents in his declaration of gross
sales/receipts/revenue;

WHEREAS, there is a pressing need to alleviate those financial burdens of

Pasig Mega Market Vendors whose stall operations were temporarily ceased by the
Inter Agency Task Force (IATF) in the latter’s guidelines;

NOW THEREFORE, be it ORDAINED as it is hereby ORDAINED by the

Sangguniang Panglungsod of Pasig in a session duly assembled the following:

SECTION 1. TEMPORARY PRESUMPTIVE INCOME LEVEL FOR

PASIG MEGA MARKET VENDORS - For the year 2020, the presumptive
income levels of registered businesses in Pasig Mega Market shall be temporarily
lowered to the following rates:

Class of Goods Percentage Rate of Presumptive

Income for 2020
Buko 75%
Candies and Bread 75%
Food Court 75%
Chicken 75%
Charcoal & Sticks 25%
Dried Fish 75%
Egg 75%
Fruit-Retail 75%
Fruit-Wholesale 75%
Fish 75%
Gulaman 75%
 Glassware 25%
Grocery – Non-essential 75%
Grocery – Essential 75%
Grocery Mini – Non-essential 75%
Grocery Mini – Essential 75%
Jewelry 25%
Meat 75%
Mega Parking 75%
Commercial 75%
Commercial – Flowers 25%
Novelty 25%
Native 25%
Niyog 75%
Plastic 25%
Plants 75%
Processed Meat 75%
Rice 75%
RTW 25%
Shoes & Bags 25%
Services 25%
Textile 25%
Vegetable – Retail 75%
Vegetable – Wholesale 75%

SECTION 2. DURATION. - The effectivity of the same shall be for one (1)
year beginning January 01, 2021 until December 31, 2021.

SECTION 3. SEPARABILITY CLAUSE.- Should any article, section or regulation

of this Ordinance be declared by the courts to be unconstitutional or invalid, such
decision shall not affect the validity of the Ordinance as a whole, or any portion
thereof other than the article, section or regulation so declared to be unconstitutional
or invalid.

SECTION 4. REPEALING CLAUSE. All ordinances or portions of ordinances in

conflict with this Ordinance, or inconsistent with the regulations of this Ordinance,
are hereby repealed to the extent necessary to give this Ordinance full force and
effect.

SECTION 5. EFFECTIVITY CLAUSE. This Ordinance shall take effect immediately

upon its approval, after the conduct of a public hearing as mandated by law.

SO ORDAINED.