LOCAL BUSINESS

TAX IN
VALENZUELA CITY
 ORDINANCE NO. 373
Series of 2017

“NEW REGULATORY FEES AND OTHER FEES AND OTHER VARIOUS SERVICES PROVIDED
BY THE CITY GOVERNMENT OF VALENZUELA AND FOR OTHER PURPOSES.”
ORDINANCE NO. 373
Series of 2017
 This ordinance was enacted last July 17, 2017.
 WHEREAS:
BIG SCALE BUSINESS - annual gross sales/receipts exceeding P250,000.00
SMALL SCALE BUSINESS - annual gross sales/receipts of P250,000.00

SECTION 1. NEW RATES. - The following new rates of fees and charges shall
be collected by the respective Offices of the City of Valenzuela.

a. ) REGULATORY FEES AND CHARGES

a.1 ) Rate of Increase. There shall be 35% increase on all regulatory
fees and charges collected by the City.

a.1.2 ) SANITARY INSPECTION FEES - for all other business, industrial,

commercial, agricultural establishments.
ORDINANCE NO. 373
Series of 2017
a.1.2 ) SANITARY INSPECTION FEES - for all other business, industrial,
commercial, agricultural establishments.

Within an area of 1,000 sq. m. or more P2,160.00

500 or more but less than 1,000 sq. m. P1,620.00
200 or more but less than 500 sq. m. P1,080.00
100 or more but less than 200 sq. m. P675.00
50 or more but less than 100 sq. m. P540.00
25 or more but less than 50 sq. m. P270.00
Less than 25 sq. m. P135.00
ORDINANCE NO. 373
Series of 2017

a.2. ) PRESUMPTIVE INCOME ASSESSMENT - list down below with their

minimum gross sales/receipts are subject to tax.
CLASSIFICATION MINIMUM GROSS
1 Sari-Sari Store P 200,000.00
Sari-Sari Store with Beer and Cigarettes 250,000.00

2 Retailers 400,000.00
3 Restaurants 500,000.00
4 Manufacturers 1,000,000.00
5 Wholesale/Hardware 500,000.00
6 Contractors 750,000.00
7 Pawnshops 500,000.00
8 Beauty Parlor 250,000.00
ORDINANCE NO. 373
Series of 2017
9 Cocktail Lounge 1,200,000.00
10 Barbershop 250,000.00
11 Small Scale Services 250,000.00
12 Carinderias 250,000.00
13 Bakery/Bakeshop 500,000.00
14 Tailoring/Dress Shop 250,000.00
15 Banks 3,000,000.00
16 Computer Shop 100,000.00
17 Junkshop 400,000.00
18 Water Refilling 400,000.00
ORDINANCE NO. 373
Series of 2017

a.3. ) CERTIFICATION FEE - all kinds of certification issued by Business

Permit and Licensing Office (BPLO) are charged at the standard fee of
P50.00 per document, per transaction.

a.4. ) SPECIAL USE PERMIT FEE - special use permit fee from gas stations,
slaughterhouses, treatment plants, cell sites and other similar
establishments shall be collected by the City Treasurer at the rate of
P100.00 per sq. m. based on the floor area.

a.5. ) WATER WASTE CLEARANCES - a Water Waste Clearance shall be

charged to all businesses with water waste inside and outside their
establishments.
BIG SCALE BUSINESS P 2,000.00
SMALL SCALE BUSINESS P 1,000.00
 
ORDINANCE NO. 373
Series of 2017
c. ) CITY ASSESSOR’S FEES
DOCUMENTS FEES
1 Certified True Copy of Tax Declaration 50.00 per property
2 Property Holdings 50.00 per property
3 Certificate of Non-Improvement 50.00 per property
4 Certificate of No Property Holdings 50.00 per property
5 Tax Map/Location Map 100.00 per property
6 Processing Fee: 100.00 per property
6.1. For all transfer of properties
6.2. Correction of entries in the Tax Declaration
6.3. Annonations

7 Penalty 2,000.00 per property after 60 days

from date of completion or
occupancy of the improvement,
whichever comes earlier, and after
60 days from registration with the
Register of Deeds in case of transfer.

8 Research Fee 100.00 per property

 ORDINANCE NO. 373
Series of 2017

d. ) OFFICE OF THE BUILDING OFFICIAL FEES:

d.1. ) Processing Fee of P2.50 per sq. m. of computed floor area charged
for all Building Permits application evaluated and assessed for payment
of all types of occupancies, except for residential occupancies.

d.2. ) Processing of 50% of all fees charged by the Office of the Building
Official shall be charged for applications of Certificate of Occupancy,
Annual Permit to Operate and all other ancillary and accessory permits
other than Building Permit.

d.3. ) Contractor’s Tax shall be billed by the Office of the Building Official
upon application of Building Permit.
ORDINANCE NO. 373
Series of 2017
e. ) CITY ZONING FEES
TRANSACTIONS/DOCUMENTS FEES
1 Filing Fee P 50.00
2 Zoning Certification Fee 50.00 per title

e.1 ) PROCESSING FEES FOR CONFORMING USE

CLASSIFICATION FEES PER SQ. M.
1 Residential P 2.00
2 Commercial - Small Scale 3.00
Commercial - Big Scale 10.00
3 Industrial 10.00
4 Institutional 8.00
5 Memorial Park 5.00
6 Agro-Industrial Manufacturing 10.00
7 Non-Manufacturing 5.00
8 Telecmmunication Tower 10.00
9 Billboard 10.00
10 Yard Utilized for Industrial Purposes 5.00
11 Yard Utilized for Commericial Purposes 5.00
12 All types of Renovation 50% of the prescribed rate
ORDINANCE NO. 373
Series of 2017
e.2. ) PROCESSING FEES FOR NON - CONFORMING USE
CLASSIFICATION FEES PER SQ. M.
1 Residential P 4.00
2 Subdivision - Residential 2.00
Subdivision - Industrial 10.00
3 Commercial 40.00
4 Industrial 50.00
5 Institutional 16.00
6 Memorial Park 10.00
7 Agro-Industrial Manufacturing 20.00
8 Non-Manufacturing 10.00
9 Telecmmunication Tower 50.00
10 Billboard 50.00
11 Yard Utilized for Industrial Purposes 40.00
12 Yard Utilized for Commericial Purposes 40.00
13 All types of Renovation 75% of the prescribed rate
ORDINANCE NO. 373
Series of 2017
e.3. ) APPEAL FEES - the following fees shall be charged for appeals
of the City Zoning Office to the Local Zoning Board of Adjustments
and Appeals (LZBAA):

e.3.1. ) INDUSTRIAL NON - CONFORMING

P 50,000.00 - First Appeal

P 100,000.00 - Second Appeal
P 150,000.00 - Third Appeal

e.3.2. ) COMMERCIAL NON - CONFORMING

P 20,000.00 - First Appeal

P 40,000.00 - Second Appeal
P 60,000.00 - Third Appeal
ORDINANCE NO. 373
Series of 2017

e. ) CITY TREASURER’S FEES:

f.1. ) TAX CLEARANCE - P50.00 per property, per tax declaration.
f.2. ) CERTIFIED TRUE COPY OF RECEIPTS - P50.00 per receipt.

f. ) OTHER FEES - research and/or processing of all documents with

and/or issuance of certifications, accreditations, and other documents
not stated in the foregoing from all offices of the City Government of
Valenzuela.

P100.00 per document, per transaction (provided that the same

shall not exceed five pages.)
P20.00 per page for all certifications, accreditations and documents
in excess of five pages.
ORDINANCE NO. 373
Series of 2017

SECTION 2. TRANSFER TAX - 75% of 1% of the selling price or market

value, whichever is higher.

SECTION 3. SUSPENSION OF PAYMENT - all related business documents

shall be suspended should any person, business establishment or entity
concerned to be found have violated any provision of this ordinance.
“HOLD STATUS” can be lifted upon full compliance.

SECTION 4. ESCALATION OF CLAUSE - all rates of fees and charges shall

be subject to an escalation rate of 10% every five years.