Republic of the PhilippinesCity of Davao

OFFICE OF THE BARANGAY COUNCIL

Barangay Wangan, Calinan DistrictTel. No.

EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE BARANGAY COUNCIL OF WANGAN,
CALINAN DISTRICT, DAVAO CITY ON DECEMBER___________ AT ____ P.M. HELD AT BARANGAY HALL.

PRESENT:

Punong Barangay

Presiding OfficerSangguniang Barangay member

Sangguniang Barangay member

Sangguniang Barangay member

Sangguniang Barangay member

BARANGAY ORDINANCE NO. _____Series of 2023 Be it Enacted by the Sangguniang Barangay of Wangan
in session assembled that:

SECTION 1. Title– This Ordinance shall be known as the BARANGAY TAX ORDINANCE
AMENDINGBARANGAY TAX ORDINANCE NO. 001-08 SERIES OF 2008, Entitle “REVISED BARANGAY TAX
ORDINANCE ON LEVYING OF FEES AND CHARGES AS PROVIDED FOR IN ARTICLEFOUR (4), SECTION 152,
SUBSECTION (B) OF REPUBLIC ACT 7160 OTHERWISE KNOWNAS THE LOCAL GOVERNMENT CODE OF
1991” ;SECTION

2. Scope of Taxing Powers –The Barangay may levy taxes, fees and charges provided for in Article 4,
Section 162, which shall accrue exclusively to the general fund of Barangay Wangan;

SECTION 3. Definition of Terms – as used in this ordinance; the following shall be understood to mean:

(a)“Capital Investments” – is the capital which a person employs in an undertaking or which he

contributes to the capital of a partnership, corporation, or any other juridicalentity of association in a
particular taxing jurisdiction;

(b) “Clearance Fee” – means charges for seeking Barangay Clearance such as business permits, travel
abroad, employment and other identification purposes;
(c) “Complainant Filing Fee” – fees for filing any complaint in the Barangay or in the Office ofthe Punong
Barangay;

(d) “Fee(s)” – means charge fixed by law or ordinance for the regulation of a business entity;

(e) “Gross Sales/Receipts” – refers to the receipts of the store from the business in the course of its
operations during the year;

(f)“Store” – is a fixed business establishment where goods and wares for sale are stored and displayed
and actually engaged in the business of buying and selling of such goods andwares;

FIXED TAX ON BUSINESS

SECTION 3. – Tax on Store - There is hereby levied on all stores or retailers with fixed
businessestablishment and gross sales or receipts in the preceding calendar year of Fifty Thousand Pesos
(P50, 000.00) or less at a rate of one percent (1%) on such gross salesor receipts. Provided further, that
when two or more stores are operated by one owner within the Barangay, each store shall be assessed
and be made to pay taxes, fees and charges separately; gross sales or receipts of store outside the
Barangay shall not form part ofthe gross sales or receipts subject to tax. All business establishments shall
pay business clearance fees to the Barangay beforethe issuance of the permit in the amount of P100.00.
The taxes herein levied arepayable without surcharge and penalty within the first quarter of each year.

FEES AND CHARGES

SECTION 4. Barangay Clearance Fees, Filing Fees on Complaints and Other Fees or Charges – There is
hereby levied fee on Barangay Clearance, Filing fee on complaint and other Fees within theterritorial
jurisdiction of the Barangay at the following rates:

A.Barangay Clearances:

1. For the purpose of Local Employment, Identityand Residency P 20.00

2.For Business Permit Application and Renewal P 50.00

3.For Travel Abroad P 100.00

4.For Employment Abroad P 100.00

5.For Loan Purposes P 20.00

6.For “Trisikad” and Motorized Tricycle P 20.00

B.Fees for Filing Complaint(s)

1.Civil Case P 40.00

2.Criminal Case P 40.00

3.Other Filing Fees P 40.00

C.Other Fees or Charges to be Levied and be Charged on the following:

1.Barangay Certification for Foreign Nationals P 100.00

2.Barangay Certification (such as Passport, for any legal purposeand others) P 20.00

3.Barangay Certifications of Discos, Parlor Games,and other forms of recreational activities)

P 50.00

D.

SECTION 5. Collection of Taxes –The Barangay Treasurer shall collect all taxes, fees and charges
leviedunder this Ordinance. The Barangay Treasurer shall not delegate to any individual thecollection of
said taxes, fees and charges unless authorized by the Sangguniang Barangay;

SECTION 6. Deposit and Accounting of Collections – All collections of taxes, fees and charges shall
bedeposited in the Barangay Treasury within the day of collection or on the first office hour ofthe
following day after the money is collected;

SECTION 7. Collection Remedies All taxes, fees and charges which are not paid on time shall besubjected
to the following remedies and procedures, to wit;

(a)Distraint of personal property pursuant to the provision of Chapter 4 of RepublicAct No. 7160
otherwise known as the“Local Government Code of 1991”;

(b)In the event, The Barangay Treasurer fails to issue or execute a warrant of Distraintwithin Three (3)
years after the tax has become delinquent, the Barangay Treasurermay be dismissed from the service
after due notice and hearing;

(c)The Punong Barangay with concurrence of the majority of the Sangguniang Barangay Members, may
pursue concurrently and simultaneously collectionremedies through court action;

SECTION 8. Taxpayer’s Remedies – any person or individual who questions the assessment of histax
payments or obligations may file a written protest address to the BarangayTreasurer within Sixty (60)
days from receipt of the notice of assessment, otherwise theassessment shall become final and
executory;

SECTION 9. Public Hearing – a Public Hearing shall be conducted for the purpose of allowing all
theinterested parties, individuals or groups to present or express their views,
comments,recommendations, suggestions and opinions regarding the tax ordinance in a
mannerprescribed by law;
SECTION 10. Publication – copies of the APPROVED BARANGAY TAX ORDINANCE shall be postedwithin
Ten (10) days from its approval, in at least Two (2) conspicuous and publiclyaccessible place in the
Barangay, published at least Three (3) consecutive days in localnewspapers, and information campaign
per Purok in the territorial jurisdiction of the Barangay;

SECTION 11. Penal Provision- Violations of any provision of this Ordinance shall be subjected to a fine
ofnot more than ONE THOUSAND PESOS (P 1,000.00) at the discretion of the court;

SECTION 12. Separability Clause – The provisions of this Ordinance are hereby declared separable.If any
clause, sentence, provision or section hereof, or its application to anycircumstance should be declared
invalid, such invalidation shall not affect the otherprovisions of this Ordinance.

SECTION 13. Repealing Clause – All Barangay Ordinances, rules and regulations or parts thereof thatare
in conflict with or contrary to the provisions of this Ordinance are hereby repealedor modified
accordingly;

SECTION 14. Effectivity – This ordinance shall take effect Thirty (30) days after review and approvalby
the Sangguniang Panglunsod;

ENACTED, on (DATE), by all Sangguniang Barangay members present.

CERTIFIED CORRECT: