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PROVIITCE OF NUEVA VIZCAYA

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SA1IG G T]]YIA NC P.AN LALAW1G AN

iixcerpt frottr tire.iournal of the I" Special Sessirin of ti"re 1Oth Sangguniang Panialauigan
oi'Nr:eva Vizca3"a forCY 1031 conducled lhlouc,[r "felecrinfer'*r1ce. on fu[ondiir'. il{ar ]?.
l0l l. li'onr ?:00 a.n"r. to 09:31 a.nr.
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PRESENT:

HON. JOSE il" TOMAS, SR, Vice Governor a*d Fresiding Officer
HON. NESTOR. [4. SEVII-LENA Fresidi*g CIffieer Pra Tempore
HON. FATRICIO F. DUMLAO. JR. Fl*or Leader
HON. FLODEMONTE 5. CERDAN Assistant Floor Leader
HON. DELBERT D, TIDANC. SR. Member
F{ON- ELMA PINAO.AN LffAG Member
HON. EDCARNO C. EALCOS Member
HSN. EUNICE CALIIUA CAMBOL Men:ber
I.ION. PRIMO PERCIVAL J. MARCOS Member
HON. fi.OLANB M. CARUB, LL.B. Member
HON. VICTOR B. GINES, JR. Pres., I-nB, Nueva Vizcaya Chapter
HON. M.4RIZEL A. REYES Pres., SK Provirrcial Federati*n
HON, SAMUEL G. BALINHAWANC I ndigenous Feoples Mandat*ry

Representative {lFMRj Nueva Vizcaya

-4.8$EHT:
HON. BYRON C. SEVII-LENA Fres., PCL. Nueva Vizcaya Chapter

TAX ORI}IITANCE NO. 2fi21-72

AN ORI}II{ANCE E,XTE}iDTFI(; 'trITE Ttr\,IE OI."
PAYITEI\T {)F- REAL PROPERTY "rAX (npT) FOI1 TI{E
CLIITRTT{T YIIAR FROJ}T fuIARCH 3I,2{I2I TO
sliPl'IiplBEIt,3f],2{12,1 \,VII-}IOUT pENAt,Ty Olt
INTEITEST I]\ COI\STDE.I{ATION O}- THE
DECLAR{TTON OT' S'TAT'E OF CALAMI'I'Y DLIE TO
c{}Yil)-r9
!Vl{[ltEAS, 1-he 01]juc ol'titc Prrsirlcru oi"ttrre Philippine:; issued Proclamation
Nct^ I0?l extendiirg the periud ol'the State of Calamity ll"uoughout the coultry due io
Covid-l9lbre period ol'one (l t )'e*r fri:m september 1i. ?010 to Septernt;er 12,20?ll

WHEREAS, the Prsvincial Revenue Code ol N*eva Vizcaya (Tax Ordinance

No. 20S3-*01) provides that Re.al Praperty Tax {RPTi together nith the *dditional levy
on real property for the Special Education Fund {SEF) shali be due *nd payable on t}re
first day *f .[a**ary, b*t the sfirne r,'nay. howevsr^ aI thr discrction of the taxpayer, be
paid without interestlpenalty in i'cr.rr (4) equal instalments: the first instalment. arl or
before h{are h 3l of each caiender yeari

WHBREAS' the said Ccde further provides tirat if the taxpayers failed to meet
the March 31 deaclline, the taxpayers shallta pay an interest rate of tws psrcent i2%) per
month on the r.rnpaid amount until the deli*qaent tax shall have been fully paid"
Prcvid*d, h*wever, Thst in n0 case sl'rall the total interest on the ilnpaid tax or poffiiCIn
thereof ex*eed thirty-six (36i mo*ths;
Tax ordinance No. 302t"22
PAGE O2
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W}{EREAS, the Satgguniang Par"rlalanigan is vested b3, tl-re Local Cor,,erftmer]l

C,-rtJe o1'lq91 {R{ 7160}. Sectiar.r 463 to -.Apprcve rneasures and adopt qilalanrine
regulations to prevent the introduction and spread of diseases and Section 167, Chaprcr
III lirrther provides that tile sanggunian concemed rnav, fbr a.iustitiable reason or cause.
extend the lilxe for pav:rient of such taxcs. fbc-s, ol' charges w,ith*ut penallies" hut <lni1
lbr a period not exceeding six (6) rnonths;

NOI\r, T'I-IEREFORE, ot'l nrotlott ol'Ht:ir. Primci Percival .1. h'l:ircos. secouclecl
'f
b3, Hon. Deitrert D. idang. Sr" anri l-lon. Flodenlonte S" (ierrian;

Illi IT ORIIAINED IIY TIIE S;lNGGLjNIAltiG I,Aj\LALA\.VICAN IN

SUSSIO]\ ASSII&,IBLED TI{ AT :

SECTI(}l{ l. Cover*ge. * The scliedr"rle for

t}re pa)rment of Real Propertl, Tax
(R.tll'l payahic lor tirc cLrrrent )'car shall hc cxtended fr"onr \,tarcli 31,"2A21 to September
l{1, l0:1 rvithout penaities ar:d intsrests including those taxes sertled under"the
Conrpro*rise Agreenrent Schenre rvhich sElreclule ol'pa,vrnents as stipulated therein falls
r,',illiin the per:ioi-l.

SECTIOiT* 3. Issuantc of Tar Credit Certi{icate. * "fhe Prnl.inciai Treasurer

shali issue;r tirx credit certiflc*te trr taxllavers rvho 1:aid iton: Aprii i.2021 r,intil the
ellbctivitr- ol'ti-ris Or<iiuiruce r,.'irose taxes u:ere collected interest or perrahies such ri,ill
he crediled to {ireir 20ll tax dues on rhe san:e propert\.

SECTION 3. {nterests of Unprrid 'I-ax. -C.urrent year RPT paid al'{er

Septemher iil. ?0?1 shall hr:rvever suhjcct to penalties snd interest in accordance to
'l'a,r Ordinattce Nc,2003-01.
otlre*vise knor-vr: as the Provincial Revenue Co,ie of tlre
Provinre oll{usva \,'ieca},a a*d Cirapter Vl. Sectitxt 255 of the l GC of 1991.

SE,CTION 4. Conditiontl Clause. - The grantir-rg anii approval for tlre

extensiott r:lpavntent is subject t* tlture guideiirres to hre issned [r.v cumpetent aulhorit].

SICTION 5" Effsctivity. - This Ordinanee shall take effcct upon completion of
its posting requirement i* *cccrdance with the Laeal Govemrnrnt Code of t?91"

CARRIE}-

Sponsor: Hon. Primo Percival J, Marc$s

+ * * f +!F'i,B + t + :& *,i( * * + r< t * :F I*

I CEI{'IIFY to the {on'ectness Ordinance.

SR"
Vice (lovernor and Presidins 0ltlcer
Tax ordinance No. 7021-22
PA6E S3
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ATTESTED:

pl(}lsIis G. ITUAIII,
Secrctarl' Sanggunialr

APPRCVID:

(ior ernol