MARI

Republic of the Philippines PROVINCE OF BOHOL

Municipality of Tubigon BARANGAY PINAYAGAN SUR
BARANGAY ORDINANCE No. 002
Series of 2018
RANGAY
PINA
OFFICIN
YAGAN
AN ORDINANCE LEVYING TAXES, FEES CHARGES AND OTHER IMPOSITIONS PROVIDING RULES FOR
THE ADMINITRATION THEREOF, AND PRESCRIBING PENALTIES FOE VIOLATIONS OF THE
PROVISIONS AND FOR OTHER PURPOSES
(Motion en Masse)
Be it ordained by the Sangguniang Barangay of Pinayagan Sur, Municipality of
Tubigon, Province of Bohol.
CHAPTER I-GENERAL PROVISIONS ARTICLE I-TITLE
SECTION 1. TITLE - This ordinance shall be known as the Barangay Revenue Code of
2018.
ARTICLE II-SCOPE OF APPLICATION
SECTION 2. SCOPE - Subject to the provision of the Local Government Code of 1991,
this ordinance shall govern the levy assessment and collections of the following
taxes and fees and other incidental imposition within the territorial jurisdiction
of Barangay Pinayagan Sur, Tbigon, Bohol.
Business Tax
a.
b.
Service Fee or Charges
C.
Barangay Clearance
d.
Other Fees and Charges
ARTICLE III - DEFINITION OF TERMS
SECTION 3. DEFINITION OF TERMS - When used in this ordinance, the term:
Business - means trade or commercial activity regularly engaged in as a means of
livelihood or with a view to profit.
Charges - refer to pecuniary liability as rent or fees against person or property.
Fee - a charge by law or ordinance for services of a public officer. It also
includes services rendered in connection with the regulation of the use of the
Barangay owned property or services facilities such as basketball court, dump
trucks solar drier, etc.
Gross Sales or Receipts - include the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the amount
charged or materials supplied with the services and deposits or advance payments
actually or constructively received during the taxable quarter for the services
performed or to be performed for another person excluding discounts if determinable
at the time of sales, sales return, excise tax and value added tax (VAT).
Levy - means an imposition or collection of an assessment tax, tributes or fines.
Operator - includes the owner, manager, administrator, or any other person who
operates or is responsible for the operation of a business establishment or
undertaking.
Persons - means every natural or judicial being, susceptible of rights and
obligation or being the subject of legal relationship.
Residents - refer to natural persons who have their habitual residence in his
place, where they exercise their civil rights and fulfill 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.