Republic of the Philippines

Province of Ilocos Norte

MUNICIPALITY OF BACARRA
BARANGAY #31, CALIOET-LIBONG

NOTICE OF PUBLIC HEARING

TO WHOM THIS MAY CONCERN:

May we invite you to attend and participate in a public hearing on Wednesday, February
14, 2024 1:00 PM at the Barangay #31 Calioet-Libong Covered Court in order to consider the
Draft Ordinance Entitled “AN ORDINANCE IMPOSING FEES IN THE ISSUANCE OF
BARANGAY CLEARANCE FOR SECURING BUSINESS PERMIT of Barangay 31
CALIOET-LIBONG.”

A copy of the Draft Ordinance is attached hereof.

May we expect for your valued presence in the said forum. Thank you very much.

RICHARD L. PASCUA
Punong Barangay
 Republic of the Philippines
Province of Ilocos Norte
MUNICIPALITY OF BACARRA
BARANGAY #31, CALIOET-LIBONG

ATTENDANCE OF PUBLIC HEARING

“AN ORDINANCE IMPOSING FEES IN THE ISSUANCES OF BARANGAY

CLEARANCE”

FEBRUARY 26, 2024 @1:00 PM

 Republic of the Philippines
Province of Ilocos Norte
MUNICIPALITY OF BACARRA
BARANGAY #31, CALIOET-LIBONG

DRAFT OF BARANGAY TAX ORDINANCE NUMBER 2024 – ____

“AN ORDINANCE IMPOSING FEES IN THE ISSUANCE OF
BARANGAY CLEARANCES FOR SECURING BUSINESS PERMIT
OF BRGY. #31 CALIOET-LIBONG, BACARRA, ILOCOS NORTE.”

WHEREAS Article Four, Section 152 (Scope of Taxing Powers) of RA 7160 otherwise known as
the Local Government Code of 1991 that the barangay may levy taxes, fees and charges which shall
exclusively accrue to them like barangay clearance for the reason that no city of municipality may issue
any license or permit for any business or activity unless a clearance is first obtained from the barangay
where such business or activity is located or conducted, in that case, the barangay concern may impose a
reasonable fee;

WHEREAS it is a fact that most of the barangays depend solely in their Internal Revenue
Allotment (IRA) share, thus, in order to augment the limited funds of the barangay in financing other
developmental programs, projects and activities, there is a dire need to collect taxes, fees and charges in
such a way that local sources of revenue will be increased.

NOW THEREFORE, BE IT ORDAINED by the Sangguniang Barangay of Brgy. #31

CALIOET-LIBONG, Bacarra, Ilocos Norte that:

Section 1. Title – This Barangay Tax Ordinance shall be known as “An ordinance imposing fees
in the issuance of barangay clearance for securing business permit of Brgy. #31 CALIOET-LIBONG,
Bacarra, Ilocos Norte.”

Section 2. Definition of Terms - When used in this Barangay Tax Ordinance, the following shall
mean as follows:
a. Barangay Clearance – refer to any form of written certification provided for by the barangay
through the attestation of the Punong Barangay used for specific purpose.
b. Business - means trade or commercial activity regularly engaged in as a means of livelihood or
with a view to profit.
c. Business Permit - is a government license secured from the local government unit (LGU) that
will allows you to operate a business legally within the area. It is also the LGU's way of ensuring
that the person/entity is paying business taxes and following health and safety standards.
d. Capital - signifies the actual estate, whether in money or property owned by an individual or
corporation. It is a fund with which it transacts its business which would liable to its creditor and
which, in case of insolvency, passes to a receiver.
e. Fees - means a charge fixed by law or ordinance for the regulation or inspection of a business or
activity.
f. Microenterprise - refers to a small business that employs few people that usually operates with a
small amount of capital. Asset size is Thirty Thousand (P 30,000.00) and below such as
____________
g. Small Scale Business - is an independently or privately owned and operated company with fewer
employees or less revenue than other businesses or it is a business with fewer employees , small
number of business operations per day, and small number of clients such as _____________.
Asset size is typically above Thirty Thousand Pesos (P 30,000.00) but not more than Three
Hundred thousand Pesos (P 300,000.00).
h. Medium Scale Business - a business that maintains revenues, assets, or a number of employees
below a certain threshold. Their employees are directly managed by the business owner and
 therefore their number normally do not exceed 6. They have a greater number of business
operations daily and often have a significant number of clients and business contacts like
_______________________. Asset size is over and above Three Hundred Thousand Pesos (P
300,00.00) but not more than Nine Hundred Thousand Pesos (P 900,000.00)
i. Large Scale Business - have more employees, in more complex management hierarchy than in
the medium-scale businesses. They have great number of business operations daily. As rule such
businesses are characterized by a large number of clients, business contacts, and great volume of
business communication such as _________________. Asset size is more than Nine Hundred
Thousand Pesos (P900,000.00)
j. Business Assets - item of value owned by a business owner or a company that span many
categories. Business assets will equal the sum of liabilities and total capital owned by business
owner or a company.

Section 3. Applicability Clause - This Barangay Tax Ordinance shall apply to all business
establishment/entities operating in the barangay who will secure a barangay clearance
for business permit purposes on the basis of their capital.

Section 4. Imposition of Fees. There is hereby imposed and collected from any
person/business/entity who will secure the necessary barangay clearance follows:

CATEGORIES ASSET SIZE NUMBER OF AMOUNT OF FEE

PERSONNEL

MICRO P30, 000.00 AND 2 and less P150.00

ENTERPRISE BELOW

SMALL SCALE Over P30, 000.00 to 3 to 5 P300.00

P300,000.00

MEDIUM SCALE Over 300,000.00 to 6 to 9 P600.00

P900,000.00

LARGE SCALE Over P900,000.00 10 and above P1,200.00

Section 5. Repealing Clause - All existing ordinances which are inconsistent with the provisions
of this Barangay Tax Ordinance are hereby repealed or modified accordingly.

Section 6. Effectivity Clause - This Barangay Tax Ordinance shall take effect on the lapse of ten
(10) days from the date a copy thereof is posted in a bulletin board at the Barangay Hall and in at least
two (2) other conspicuous places within the territorial jurisdiction of this barangay.

Section 7. Copies of this Barangay Tax Ordinance be forwarded to the Sangguniang Bayan of this
municipality for their review and the institution of the favorable and appropriate legislative course of
action and to all authorities concerned for their information.

UNANIMOUSLY APPROVED with the following votes:

VOTING IN FAVOR : Members
VOTING AGAINST : None
ABSTENTION : None

I hereby certify to the correctness

of the above-quoted Barangay Tax Ordinance.
 __________________________
Barangay Secretary
APPROVED:

RICHARD L. PASCUA
Punong Barangay