A RESOLUTION EXTENDING THE DEADLINE FOR THE FILING AND PAYMENT OF

MAYOR’S PERMIT, BUSINESS TAXES, AND OTHER RELATED CHARGES FROM

JANUARY 20, 2023 TO FEBRUARY 15, 2023 WITHOUT PENALTIES OR SURCHARGES

WHEREAS, pursuant to Sections 2A.02 and 3A.02 of Ordinance No. 2022-11-005, entitled: the
Revised Revenue Code of San Jose, Batangas (2022), expressly provide that the payment of Business Tax
and renewal of Mayor’s Permit shall be paid and renewed within the first twenty (20) days of January of
each year;

WHEREAS, Section 167 of Republic Act No. 7160, otherwise known as the Local Government Code of
1991 provides that:

All local taxes, fees and charges shall be paid within the first twenty (20) days of
January of each year, however, the local Sanggunian concerned may, for a justifiable
reason or cause, extend the time of payment of such taxes, fees or charges without
surcharges or penalties, but only for a period not exceeding six (6) months;

WHEREAS, Section 168 and Section 2A.04 of the aforesaid Code and Revenue Ordinance,
respectively, explicitly provide that failure to settle the payment and renewal of Business Tax and
Mayor’s Permit shall be subjected to a surcharge of twenty-five percent (25%) of the amount of tax due
and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including
surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or
portion thereof exceed thirty six (36) months;

WHEREAS, the Local Government of San Jose, Batangas deems it necessary and just to give due
course to the reasonable request of the business owners to extend the foregoing deadline in order to
provide them ample time to comply with their tax obligations and give them the opportunity to renew
their respective business permit without penalties or surcharges;

WHEREAS, the Municipal Mayor, Vice Mayor and Members of the Sangguniang Bayan of San Jose,
Batangas are truly steadfast in their commitment to promote a business-friendly Municipality that
recognizes the business sector as an indispensable and able partner towards the attainment of progress,
development and economic growth.

NOW THEREFORE, in view of the aforesaid premises, on motion of Hon. ___________ and seconded
by Hon. ____________ with the concurrence of all the Members of the Sangguniang Bayan, be it;

RESOLVED AS IT IS HEREBY RESOLVED BY THE SANGGUNIANG BAYAN OF SAN JOSE, BATANGAS in

session duly assembled to extend the deadline set for the filing of Business/Mayor’s Permit and
payment of other related charges from January 20, 2023 to February 15, 2023, without surcharges or
penalties.

RESOLVED FINALLY that copies of this resolution be provided to parties with interest hereon.

UNANIMOUSLY ADOPTED this 16th day of January 2023.