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Republic the Philippines

Province of Bohol
Municipality of Corella
Barangay Canapnapan

BARANGAY ORDINANCE NO. 01

SERIES OF 2024

AN ORDINANCE REVISING, MODIFYING, AND AMENDING THE BARANGAY TAX CODE SERIES OF 2019 OF
BARANGAY CANAPNAPAN, CORELLA, BOHOL.

Be it enacted by the Sangguniang Barangay of Canapnapan, Corella, Bohol by virtue vested in it by law,
hereby adopt and approved the Revised and Modified Tax Code of barangay Canapnapan to wit:

SECTION I- TAXES:
A One percent (1%) of stores and retailers with fixed business establishment with Gross Sales or Receipt of
the proceeding calendar year of Thirty Thousand (Php30,000.00) or less.

SECTION II- SERVICES AND CHARGES:

There shall be fees and charges imposed herein and shall be paid to the barangay treasurer for the
following:
A.) Research Fee _____________________________________________________________ ₱50.00
B.) Reproduction of Documents:
a) List of barangay residents _____________________________________________ ₱50.00
b) Request of LAMP and Barangay Documents ______________________________ ₱50.00
c) Barangay Map ______________________________________________________ ₱50.00
d) Posting of documents (for land title) ____________________________________ ₱50.00
C.) Filing Fee: (Filing of Cases and Settlement and Disputes)
1) Upon filing of amicable settlement (Punong Barangay) and Settlement with Lupong
Tagapamayapa:
a) Filing Fee ______________________________________________________ ₱50.00
b) Service Fee ____________________________________________________ ₱100.00
2) Settlement with the Lupong Tagapamayapa
a) Filing Fee _____________________________________________________ ₱50.00
b) Service Fee ___________________________________________________ ₱150.00
D.) Clearance to Slaughter Fees/Fee to Slaughter
a) Commercial Purpose:
1) Cow and Carabao __________________________________________ ₱150.00/Head
2) Goat and Hog _____________________________________________ ₱50.00/Head
3) Poultry ___________________________________________________ ₱25.00/Head
4) Piglet for sale ______________________________________________ ₱50.00/Head
5) Pet for Sale _______________________________________________ ₱100.00/Head
b) Home Consumption:
1) Cow and Carabao __________________________________________ ₱75.00/Head
2) Goat and Hog _____________________________________________ ₱30.00/Head
E.) Rentals of Barangay Properties
1) Caratelya _________________________________________________ ₱50.00/day
2) Removable Tent
(Inside the barangay) ________________________________________ ₱200.00/day
(Outside the barangay) _______________________________________ ₱500.00/day
3) Ladder ____________________________________________________ ₱150.00/ day
4) Chainsaw __________________________________________________ ₱200.00/day
5) Vibrator ___________________________________________________ ₱100.00/day
6) Plastic Chairs
(Inside the barangay) ________________________________________ ₱5.00/day
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(Outside the barangay) _______________________________________ ₱10.00/day

7) Telon _____________________________________________________ ₱150.00/ day
8) Projector _________________________________________________ ₱150.00/ day
9) Thresher ________________________________________________ 3 gantas rice/ day
10) Benches _________________________________________________ ₱30.00/ day
11) Sprayer __________________________________________________ ₱25.00/ day
12) Plastic plates ______________________________________________ ₱3.00/day
13) Computer _________________________________________________ ₱50.00/day
14) Xerox Copy _______________________________________________ ₱5.00/page
15) Print _____________________________________________________ ₱10.00/page
16) Table ____________________________________________________ ₱100.00/day
17) Grass cutter (₱50.00 barangay & ₱50.00 operator) ________________ ₱100.00/hour
18) Trapal ___________________________________________________ ₱200.00/day
19) Water Pump ______________________________________________ ₱300.00/day
20) Hand Tractor Rental ________________________________________ ₱200.00/day
21) Bulhot rentals _____________________________________________ ₱200.00/day
22) Concrete mixer
(Inside the barangay) _______________________________________ ₱300.00/day
(Outside the barangay) ______________________________________ ₱500.00/day
23) Other rentals of Barangay Properties not mention herewith: ₱150.00

F.) Use of Barangay Hall & Multi-Purpose Covered Court

 Barangay Hall
1) Meetings/Training/Seminar
a) Non-government agencies ______________________________________ ₱200.00/day
b) Government Agencies (General) _________________________________ ₱200.00/day
2) Political Rally
a) National/ provincial Candidate/ leader ____________________ ₱500.00/Candidate/ Leader
b) Mayor _____________________________________________ ₱300.00/Candidate/ Leader
c) Vice Mayor _________________________________________ ₱250.00/Candidate/ Leader
d) Municipal Kagawad __________________________________ ₱200.00/Candidate/ Leader
e) Campaign Manager _________________________________________ ₱200.00
f) Barangay Captain ___________________________________________ ̈́₱200.00
g) Barangay Kagawad/SK Chairman _______________________________ ₱100.00/candidate
3) Student
a) No income derived
(Inside the barangay) _________________________________________ ₱20.00/day
(Outside the barangay) ________________________________________ ₱50.00/day
4) Other Activities not mention herewith: ₱100.00
 Multi-Purpose Covered Court
1. Trainings/Seminar ___________________________________________________ ₱500.00/day
2. Wedding reception ___________________________________________________ ₱500.00/day
3. Electric power consumption ____________________________________________ ₱50.00/hour
4. Sound System ______________________________________________________ ₱250.00/day
5. Other Activities not mention herewith: ₱200.00

G.) Fines for Assembly Meeting

1) Regular Meeting ______________________________________________________₱75.00
2) Special Meeting ______________________________________________________ ₱100.00
3) Political Rally/Meeting _________________________________________________ ₱100.00
4) Public Hearing _______________________________________________________ ₱100.00

SECTION III- BARANGAY CLEARANCE AND CERTIFICATION FEES:

Barangay clearance shall be paid to the Barangay Treasurer before obtaining a Mayor’s permit and licenses for the
following:
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A) BARANGAY CLEARANCE/CERTIFICATIONS
1) Local/Employment Purposes ____________________________________________ ₱75.00
2) Student/Out of School Youth without income________________________________ ₱20.00
3) Out of School Youth with derived income __________________________________ ₱75.00
4) Abroad _____________________________________________________________ ₱150.00
B) FOR BUSINESS
1) Registration Fee (brgy. settlers)
a) New household (per family) ________________________________________ ₱100.00
b) New settlers (individual) ___________________________________________ ₱100.00
2) Cutting of Trees/Coconut
a) Commercial ____________________________________________________ ₱80.00/trunk
b) Home Used ____________________________________________________ ₱50.00/trunk
3) Excavation drilling and Water Extraction
a) Public Institutions ______________________________________________ ₱500.00/annum
b) Residential use ________________________________________________ ₱150.00/annum
c) Non-government/Private Corp. ____________________________________ ₱1000.00/annum
4) Maker of Concrete Products (Hallow blocks, balusters,
Pathways blocks, Reinforced pipes) ____________________________________ ₱500.00/annum
5) Manufacturers, Producers, Buyer Exporter
of Native Products __________________________________________________ ₱200.00/annum
6) Raw materials gatherer (bamboo, Sagisi, Salago, Honeybee, Rattan) __________ ₱100.00/annum
7) For Gold Excavation/Treasure Hunting _________________________________ ₱1000.00/annum
8) Radio Communication Facilities/Antennae(s)
Signal Tower Cell Sites _____________________________________________ ₱3000.00/annum
9) Quarry/Yard Owner ________________________________________________ ₱3500.00/annum
10) Tourist Destinations ________________________________________________
₱3000.00/quarter
11) Jai-Alai, PCSO Lotto Outlets, &
Any Legal Form of Numbered Games__________________________________ ₱1500.00/annum
12) Cockpit Arena & Cockfighting activity in the barangay:
- Owner/Proprietor/Operator of a Cockpit Arena ________________________
₱2000.00/annum
- Fighting Cock Breeders __________________________________________ ₱500.00/annum
- Ordinary Cock fightings (Sundays & Holidays per sultada) _______________ ₱50.00
- Derby, 3 wins & other special Cockfighting events (per sultada) __________ ₱20.00
13) Heavy Equipments _________________________________________________
₱1500.00/annum
14) Stockyard ________________________________________________________
₱2000.00/annum
15) Gasoline Station Owner ____________________________________________ ₱1000.00/annum
16) Resort Owners ___________________________________________________ ₱1000.00/annum
17) Hardware Stores __________________________________________________ ₱1000.00/annum
18) Cable TV Services _________________________________________________ ₱500.00/annum
19) Housing _________________________________________________________ ₱500.00/unit
20) Boarding House ___________________________________________________ ₱500.00/annum
21) Apartment ________________________________________________________ ₱200.00/door
22) Piggery/Poultry raisers ______________________________________________ ₱500.00/annum
23) Piggery for commercial ______________________________________________
₱1000.00/annum
24) Coconut/Buko/Copra Maker and Buyer _________________________________ ₱200.00/annum
25) Rice & Corn Mill ___________________________________________________ ₱500.00/annum
26) Rice/Grain Retailers ________________________________________________ ₱500.00/annum
27) Mango Inducers ___________________________________________________ ₱200.00/annum
28) Pet commercial ____________________________________________________ ₱150.00/annum
29) Maker of Ceramics _________________________________________________ ₱100.00/annum
30) Furniture Makers __________________________________________________ ₱500.00/annum
31) Metal Fabrication __________________________________________________ ₱500.00/annum
32) Mahjong Operators _________________________________________________ ₱200.00/annum
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33) Microfinance/Cooperatives ___________________________________________ ₱500.00/annum

34) Bahalina/Tuba Gatherer _____________________________________________ ₱200.00/annum
35) Soft drinks, Liquor, and other Beverage Dealers __________________________ ₱500.00/annum
36) Charcoal vendors __________________________________________________ ₱200.00/annum
37) Tourist transport vehicle operators______________________________________ ₱500.00/annum
38) Motorcycle Dealers ________________________________________________ ₱1500.00/annum
39) Chainsaw Owner/Operator ___________________________________________ ₱200.00/annum
40) Vulcanizing/Welding Shop ___________________________________________ ₱200.00/annum
41) Water Refilling Station ______________________________________________ ₱500.00/annum
42) Sound System/Disco Mobile Owners ___________________________________ ₱500.00/annum
43) Animal Terminal (Parada for fiesta) ____________________________________ ₱200.00/head
44) Sari-sari Store & Retailer ____________________________________________ ₱200.00/annum
45) 24hrs Convenience Stores ___________________________________________
₱1000.00/annum
46) Restaurant/Catering Service Owners ___________________________________ ₱500.00/annum
47) Pawnshops _______________________________________________________ ₱500.00/annum
48) Bakeshop ________________________________________________________ ₱200.00/annum
49) Food Stall Owners _________________________________________________ ₱200.00/annum
50) Tailoring and Dress shop ___________________________________________ ₱200.00/annum
51) Parlor and Barber shops ____________________________________________ ₱200.00/annum
52) Electronic Shop ___________________________________________________ ₱300.00/annum
53) Cosmetology services ______________________________________________ ₱200.00/annum
54) Spa services _____________________________________________________ ₱200.00/annum
55) Internet Café ____________________________________________________ ₱200.00/annum
56) Videoke Rental/Operators __________________________________________ ₱200.00/annum
57) Ambulant Vendor _________________________________________________ ₱50.00/annum
58) Online sellers ____________________________________________________ ₱200.00/annum
59) Paluwagan/Food Package Owners ___________________________________ ₱300.00/annum
60) Billiards ________________________________________________________ ₱200.00/annum
61) Billboards/Neon signs/signboards and advertisement _____________________ ₱200.00/annum
62) Printing/Advertisement Shops _______________________________________ ₱200.00/annum
63) Car wash operators _______________________________________________ ₱200.00/annum
64) Junk Shop ______________________________________________________ ₱200.00/annum
65) Scrap buyers//Scrap Iron Buyers _____________________________________ ₱100.00/annum
66) Garage (4 wheels vehicle and above) _________________________________ ₱100.00/annum
67) Bicycle _________________________________________________________ ₱50.00/annum
68) Other purposes not mentioned herewith : ₱500.00
SECTION IV- BARANGAY CLEARANCE FOR GROUP ACTIVITIES:
a) Disco and Bingo Socials ____________________________________________________ ₱200.00
b) State Presentation _________________________________________________________ ₱200.00
c) Promotional Sale Demonstration ______________________________________________ ₱100.00
d) Beauty and Popularity Contest ________________________________________________ ₱100.00
e) Commercials and Advertisements _____________________________________________ ₱150.00
f) Video Tape Coverage (owner/organizer) ________________________________________ ₱100.00
g) Christmas Gatherings/Caroling ________________________________________________ ₱50.00
h) Other activities not mentioned herewith: ₱150.00
SECTION V- CLEARANCES FOR BUILDING CONSTRUCTION:
a) Residential
- Light Materials ___________________________________________________________ ₱150.00
- Concrete Materials ________________________________________________________ ₱200.00
b) Commercial/Offices/ New Building _______________________________________________ ₱500.00/unit
c) Agricultural _________________________________________________________________ ₱200.00
d) Landscaping services _________________________________________________________ ₱200.00
e) Factory and Warehouse _______________________________________________________ ₱1000.00
- Standard Warehouse ____________________________________________________ ₱150.00/sq.m
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- Light Materials _________________________________________________________ ₱100.00/sq.m

f) Renovation Fee _____________________________________________________________ ₱150.00
g) Fencing Permit
- Concrete _______________________________________________________________ ₱250.00
- Light Materials __________________________________________________________ ₱150.00
h) Subdivision/Housing Projects __________________________________________________ ₱500.00/unit
i) For lot clearing/Site development _______________________________________________ ₱300.00/lot
j) Other activities not mentioned herewith: ₱500.00
SECTION VII- FINES AND CHARGES:
1. Fines for the owner of animal grazed, destroyed plants and damage properties
elsewhere in the barangay (depends upon cause of damage) ___________________ ₱250.00 - ₱1000.00
2. Other fees not mentioned or specified herewith: ₱200.00
SECTION VIII- PENAL PROVISION:
- Any individual(s) who violate this ordinance shall be sanctioned with penalties:
1. 1st Offense: Pending for Barangay Clearance/Certifications and shall be fined with ₱1,000.00
2. 2nd Offense: Pending for Barangay Clearance/Certifications and shall be fined with ₱3,000.00
3. 3rd Offense: Pending for Barangay Clearance/Certifications and shall be fined with ₱5,000.00
SECTION IX- All Barangay Ordinances inconsistent with Tax Code are hereby amended, repeat or modified
accordingly.
SECTION X- This Ordinance shall take effect immediately upon approval of the Sangguniang Bayan of Corella,
Bohol.

APPROVED: 2024
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OTHERS for Tax Code:

SECTION II- SERVICES AND CHARGES:

There shall be fees and charges imposed herein and shall be paid to the barangay treasurer for the
following:
A) A. Research Fee
B) B. Reproduction of Documents
C) C. Filing Fee
D) D) Clearance to Slaughter Fees/Fee to Slaughter
E) E) Rentals of Barangay Properties
A) - Other rentals of Barangay Properties not mention herewith: ₱150.00
F) F. Use of Barangay Hall & Multi-Purpose Covered Court
A) - Brgy. Hall: Other Activities not mention herewith: ₱100.00
B) - Covered Court: Other Activities not mention herewith: ₱200.00
G) G. Fines for Assembly Meeting
A) - Public Hearing _______________________________________________________ ₱100.00

SECTION III- BARANGAY CLEARANCE AND CERTIFICATION FEES:

Barangay clearance shall be paid to the Barangay Treasurer before obtaining a Mayor’s permit and licenses
for the following:
A) A. BARANGAY CLEARANCE/CERTIFICATIONS
1) -Local Purposes/Employment Purposes ____________________________________ ₱75.00
B) B. FOR BUSINESS (Additional)
1. Cutting of Trees
a) Commercial Used
- All kind of Planted Trees (Hardwood & Fruit bearing
trees except Coconut Trees) _____________________________________ ₱75.00/trunk
- Coconut Trees ________________________________________________ ₱100.00/trunk
- Natural grown trees-with DENR permit (Molave, Tipolo, Bagawnga
& other natural grown trees) _____________________________________ ₱250.00/trunk

b) Home Used
- All kind of Planted Trees (Hardwood & Fruit bearing trees
except Coconut Trees) _________________________________________ ₱50.00/trunk
- Coconut Trees _____________________________________________ ₱75.00/trunk
- Natural grown trees-with DENR permit (Molave, Tipolo, Bagawnga
& other natural grown trees) __________________________________ ₱200.00/trunk
2. Soft drinks, Liquors, & Other Beverages Dealers ____________________________ ₱500.00/annum
3. Institutional Establishment ____________________________________________ ₱1000.00/annum
4. Rice/Grain Retailers __________________________________________________ ₱500.00/annum
5. New Investors/Contractors _____________________________________________ ₱2,000.00/annum
6. Product demonstrator/dealers __________________________________________ ₱100.00/annum
7. Fish/Fruit & Vegetable Stand ___________________________________________ ₱200.00/annum
8. Selling/Retailer of Ornamental Plants ____________________________________ ₱100.00/annum
9. Pest Control/Treatment Applicator _______________________________________ ₱500.00/annum
10. Spraying of Mango Tree ______________________________________________ ₱100.00/trunk
11. Cockpit Arena & Cockfighting activity in the barangay:
- Owner/Proprietor/Operator of a Cockpit Arena ____________________________ ₱2000.00/annum
- Ordinary Cock fightings (Sundays & Holidays per sultada) ___________________ ₱50.00
- Derby, 3 wins & other special Cockfighting events (per sultada) _______________ ₱20.00
12. Warehouses (Bodega):
- Less than 500 sq. m. _________________________________________________ ₱500.00/annum
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- 501 t0 1,000 sq. m. __________________________________________________ ₱1000.00/annum

- 1,001 to 2,000 sq.m. _________________________________________________ ₱1500.00/annum
- 2001 sq. m. & above _________________________________________________ ₱2000.00/annum
13. Dry Cleaning/Laundry Shop ____________________________________________ ₱300.00/machine
14. Communication services
- Radio Communication Facilities/Antennae(s)
Signal Tower Cell Sites ___________________________________________ ₱3000.00/annum
- Cable / TV Network _________________________________________________ ₱500.00/annum
- Internet Café Operator ______________________________________________ ₱100.00/unit
- Peso net Operator _________________________________________________ ₱50.00/unit
15. Financial/Lending Investment/Micro Financing:
- Banks ____________________________________________________________ ₱1500.00/annum
- Other financial & lending institutions/investors or single proprietorship,
insurance companies/ surety, money changer, pension plan/ memorial
plan/educational plan, and related businesses ____________________________ ₱1000.00/annum
- Individual investors/lenders (including hulogan that earns interest)
operating in the brgy. regardless of their address _________________________ ₱500.00/annum
16. Transportation business
- Taxi / Van for Hire _________________________________________________ ₱1000.00/annum
- Bus _____________________________________________________________ ₱5000.00/annum
- Jeepneys, Multicabs ________________________________________________ ₱500.00/annum
- Motorcycles / Tricycles for Hire/TVS ____________________________________ ₱200.00/annum
17. Excavation drilling and Water Extraction
- Public Institutions __________________________________________________ ₱500.00/annum
- Residential use ____________________________________________________ ₱150.00/annum
- Non-government/Private Corp. ________________________________________ ₱1000.00/annum
18. Engaged in Repair Services
- Household Appliances, & other Electronic
Equipment’s repair __________________________________________________ ₱500.00/annum
- Computer Repair & Cellphone Repair ___________________________________ ₱200.00/annum
- Shoe/Bag repair ____________________________________________________ ₱150.00/annum
- Other Repair services not specified _____________________________________ ₱200.00/annum
19. Hauling/Cargo/Trucking services
- Capacity of less than 4 cu. m. _________________________________________ ₱200.00/unit
- Capacity of more than 4 cu. m. to 8 cu. m. ________________________________ ₱300.00/unit
- Capacity of more than 8 cu. m. and above ________________________________ ₱500.00/unit
20. Dogs Control Service fees
- Dog Registration _____________________________________________________ ₱50.00/head
- Dog Vaccination fee __________________________________________________ ₱50.00/head
- Dog impounding fee __________________________________________________ ₱100.00
21. Transportation Maintenance Services
- Auto machine/Motorcycle repair shop _____________________________________ ₱300.00/annum
- Car wash, Tire Recapping & Vulcanizing shop ______________________________ ₱200.00/annum
22. Lechon dealers (Pig/Chicken) ____________________________________________ ₱500.00/annum
23. Other purposes not mentioned herewith: ₱500.00

SECTION IV- BARANGAY CLEARANCE FOR GROUP ACTIVITIES:

- Other purposes not mentioned herewith: ₱150.00

SECTION V- CLEARANCES FOR BUILDING CONSTRUCTION:

a) 1. Landscaping services _____________________________________________________ ₱200.00
b) 2. Other activities not mentioned herewith: ₱500.00

SECTION VII- TIME OF PAYMENT:

The tax herein imposed under this ordinance shall due and payable within twenty (20) days of January each
year. In case of a newly started business, the tax due shall be Twenty-Five Pesos (P25.00) for the 1st quarter or
fraction thereof, henceforth, the tax shall be at one percent (1%) based on the gross sales or receipts of the
preceding quarter.

SECTION VIII- FINES AND CHARGES:

1. Administrative Fines & Penalties. In addition to the business tax imposed herein, any violator shall be
liable to pay the administrative fine, as follows:
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- For starting business without permit ________________________________________ ₱200.00

- For posting/construction/installation without permit _____________________________ ₱500.00
- Failure to pay tax on time _________________________________________________ ₱150.00
2. Other activities not mentioned herewith: ₱200.00

SECTION IX- PENAL PROVISION: Any individual(s) who violate this ordinance shall be sanctioned with penalties:
1st Offense: Pending for Barangay Clearance/Certifications and shall be fined with ₱1,000.00
2nd Offense: Pending for Barangay Clearance/Certifications and shall be fined with ₱3,000.00
3rd Offense: Pending for Barangay Clearance/Certifications and shall be fined with ₱5,000.00