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If a person reaches the age of eighteen 18 years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends.

However, if a person reaches the age of eighteen 18 years or loses the benefit of exemption on or before the last day of March, he shall have twenty 20 days to pay the community tax without becoming delinquent.

Persons who come to reside in the Philippines or reach the age of eighteen 18 years on or after the first 1st day of July of any year, or who cease to belong to an exempt class or after the same date, shall not be subject to the community tax for that year.

But corporations established and organized on or before the last day of March shall have twenty 20 days within which to pay the community tax without becoming delinquent.

Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year.

A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One peso P1. The presentation of community tax certificate shall not be required in connection with the registration of a voter.

The proceeds of the tax shall accrue to the general funds of the cities, municipalities and barangays except a portion thereof which shall accrue to the general fund of the national government to cover the actual cost of printing and distribution of the forms and other related expenses.

The city or municipal treasurer concerned shall remit to the national treasurer the said share of the national government in the proceeds of the tax within ten 10 days after the end of each quarter.

Provided, however, That said barangay treasurer shall be bonded in accordance with existing laws. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows:.

Tax Period and Manner of Payment. Such taxes, fees and charges may be paid in quarterly installments. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first 1st day of the quarter next following the effectivity of the ordinance imposing such new levies or rates.

The sanggunian concerned may, for a justifiable reason or cause, extend the time for payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six 6 months.

Interests on Other Unpaid Revenues. Collection of Local Revenue by Treasurer. The provincial, city or municipal treasurer may designate the barangay treasurer as his deputy to collect local taxes, fees, or charges.

In case a bond is required for the purpose, the provincial, city or municipal government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code.

Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official.

Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be examined, the date and place of such examination and the procedure to be followed in conducting the same.

For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the local treasurer, his deputy or duly authorized representative.

The lien may only be extinguished upon full payment of the delinquent local taxes fees and charges including related surcharges and interest.

Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the local government unit concerned. Distraint of Personal Property.

In such case, the local treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due.

Distrained personal property shall be sold at public auction in the manner hereon provided for. The time of sale shall not be less than twenty 20 days after the notice to the owner or possessor of the property as above specified and the publication or posting of the notice.

One place for the posting of the notice shall be at the office of the chief executive of the local government unit in which the property is distrained.

Within five 5 days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned.

Should the property distrained be not disposed of within one hundred and twenty days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled.

Said Committee on Appraisal shall be composed of the city or municipal treasurer as chairman, with a representative of the Commission on Audit and the city or municipal assessor as members.

The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold.

The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy.

Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected.

Levy on Real Property. To this end, the provincial, city or municipal treasurer, as the case may be, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him.

Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made.

At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Register of Deeds of the province or city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question.

A report on any levy shall, within ten 10 days after receipt of the warrant, be submitted by the levying officer to the sanggunian concerned.

Penalty for Failure to Issue and Execute Warrant. It shall be effected by posting a notice at the main entrance of the municipal building or city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three 3 weeks in a newspaper of general circulation in the province, city or municipality where the property is located.

The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold.

At any time before the date fixed for the sale, the taxpayer may stay they proceedings by paying the taxes, fees, charges, penalties and interests.

If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial, city or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale and specified in the notice of sale.

Within thirty 30 days after the sale, the local treasurer or his deputy shall make a report of the sale to the sanggunian concerned, and which shall form part of his records.

After consultation with the sanggunian, the local treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceeding of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property.

The local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon.

Redemption of Property Sold. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the provincial, city or municipal treasurer or his deputy.

The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.

Final Deed to Purchaser. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends.

It shall be the duty of the Registrar of Deeds concerned upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the local government unit concerned without the necessity of an order from a competent court.

Within one 1 year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the local treasurer the full amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and the costs of sale.

If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the local government unit concerned.

The proceeds of the sale shall accrue to the general fund of the local government unit concerned. The civil action shall be filed by the local treasurer within the period prescribed in Section of this Code.

Further Distraint or Levy. Personal Property Exempt from Distraint or Levy. Provided, That the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy: Provided, further, That the ordinance levying such taxes, fees or charges shall not be enacted without any prior public hearing conducted for the purpose.

Provided, That public hearings shall be conducted for the purpose prior to the enactment thereof: Provided, further, That any question on the constitutionality or legality of tax ordinances or revenue measures may be raised on appeal within thirty 30 days from the effectivity thereof to the Secretary of Justice who shall render a decision within sixty 60 days from the date of receipt of the appeal: Provided, however, That such appeal shall not have the effect of suspending the effectivity of the ordinance and the accrual and payment of the tax, fee, or charge levied therein: Provided, finally, That within thirty 30 days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceedings with a court of competent jurisdiction.

Publication of Tax Ordinances and Revenue Measures. Provided, however, That in provinces, cities and municipalities where there are no newspapers of local circulation, the same may be posted in at least two 2 conspicuous and publicly accessible places.

Authority to Grant Tax Exemption Privileges. Withdrawal of Tax Exemption Privileges. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: No such action shall be instituted after the expiration of said period: Provided, however, That, taxes, fees or charges assessed before the effectivity of this Code may be collected within a period of three 3 years from the date of assessment.

Within sixty 60 days from the receipt of the notice of assessment, the taxpayer may file a written protest with the local treasurer contesting the assessment; otherwise, the assessment shall become final and executory.

The local treasurer shall decide the protest within sixty 60 days from the time of its filing. If the local treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice cancelling wholly or partially the assessment.

However, if the local treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer.

The taxpayer shall have thirty 30 days from the receipt of the denial of the protest or from the lapse of the sixty 60 day period prescribed herein within which to appeal with the court of competent jurisdiction otherwise the assessment becomes conclusive and unappealable.

Claim for Refund of Tax Credit. No case or proceeding shall be entertained in any court after the expiration of two 2 years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit.

It is synonymous to taxable value;. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes;.

Administration of the Real Property Tax. Appraisal of Real Property. The Department of Finance shall promulgate the necessary rules and regulations for the classification, appraisal, and assessment of real property pursuant to the provisions of this Code.

Declaration of real Property by the Owner or Administrator. Such declaration shall contain a description of the property sufficient in detail to enable the assessor or his deputy to identify the same for assessment purposes.

The sworn declaration of real property herein referred to shall be filed with the assessor concerned once every three 3 years during the period from January first 1st to June thirtieth 30th commencing with the calendar year Declaration of Real Property by the Assessor.

No oath shall be required of a declaration thus made by the provincial, city or municipal assessor. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property.

Provided, however, That such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by this Title and the payment of the real property tax with respect to the undivided property.

Proof of Exemption of Real Property from Taxation. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll.

However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. Real Property Identification System.

Notification of Transfer of Real Property Ownership. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee.

Failure to provide such certificate shall be a valid cause for the Registrar of Deeds to refuse the registration of the document.

Preparation of Schedule of Fair Market Values. The schedule of fair market values shall be published in a newspaper of general circulation in the province, city or municipality concerned or in the absence thereof, shall be posted in the provincial capitol, city or municipal hall and in two other conspicuous public places therein.

Authority of Assessor to Take Evidence. Amendment of Schedule of Fair Market Values. The sanggunian concerned shall, by ordinance, act upon the recommendation within ninety 90 days from receipt thereof.

Classes of Real Property for Assessment Purposes. The city or municipality within the Metropolitan Manila Area, through their respective sanggunian, shall have the power to classify lands as residential, agricultural, commercial, industrial, mineral, timberland, or special in accordance with their zoning ordinances.

Special Classes of Real Property. The assessment levels for all lands buildings, machineries and other improvements;. General Revision of Assessment and Property Classification.

Valuation of Real Property. Provided, however, That the assessment of real property shall not be increased oftener than once every three 3 years except in case of new improvements substantially increasing the value of said property or of any change in its actual use.

Date of Effectivity of Assessment or Reassessment. Provided, however, That the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great and sudden inflation or deflation of real property values, or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety 90 days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment.

Assessment of Property Subject to Back Taxes. Provided, however, That such taxes shall be computed on the basis of the applicable schedule of values in force during the corresponding period.

Notification of New or Revised Assessment. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served.

In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost.

The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank.

Depreciation Allowance for Machinery. Local Board of Assessment Appeals. They shall take oath or affirmation of office in the prescribed form.

In the absence of the Registrar of Deeds, or the provincial or city prosecutor, or the provincial or city engineer, or the district engineer, the persons performing their duties, whether in an acting capacity or as a duly designated officer-in-charge, shall automatically become the chairman or member, respectively, of the said Board, as the case may be.

No member of the Board shall be entitled to per diems or traveling expenses for his attendance in Board meetings, except when conducting an ocular inspection in connection with a case under appeal.

The sanggunian concerned shall appropriate the necessary funds to enable the Board in their respective localities to operate effectively. The Board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion.

The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings.

In case the provincial or city assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose.

The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board, may, within thirty 30 days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals, as herein provided.

The decision of the Central Board shall be final and executory. Central Board of Assessment Appeals. Of those first appointed, the chairman shall hold office for seven 7 years, one member for five 5 years, and the other member for three 3 years.

Appointment to any vacancy shall be only for the unexpired portion of the term of the predecessor. In no case shall any member be appointed or designated in a temporary or acting capacity.

The chairman and the members of the Board shall be Filipino citizens, at least forty 40 years old at the time of their appointment, and members of the Bar or Certified Public Accountants for at least ten 10 years immediately preceding their appointment.

The chairman of the Board of Assessment Appeals shall have the salary grade equivalent to the rank of Director III under the Salary Standardization Law exclusive of allowances and other emoluments.

The members of the Board shall have the salary grade equivalent to the rank of Director II under the Salary Standardization Law exclusive of allowances and other emoluments.

The Board shall have appellate jurisdiction over all assessment cases decided by the Local Board of Assessment Appeals.

There shall be Hearing Officers to be appointed by the Central Board of Assessment Appeals pursuant to civil service laws, rules and regulations, one each for Luzon, Visayas and Mindanao, who shall hold office in Manila, Cebu City and Cagayan de Oro City, respectively, and who shall serve for a term of six 6 years, without reappointment until their successors have been appointed and qualified.

The Central Board Assessment Appeals, in the performance of its powers and duties, may establish and organize staffs, offices, units, prescribe the titles, functions and duties of their members and adopt its own rules and regulations.

Unless otherwise provided by law, the annual appropriations for the Central Board of Assessment Appeals shall be included in the budget of the Department of Finance in the corresponding General Appropriations Act.

Power to Levy Real Property Tax. Exemptions from Real Property Tax. Except as provided herein, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn upon the effectivity of this Code.

Agricultural lands planted to permanent or perennial crops with at least fifty 50 trees to a hectare shall not be considered idle lands.

Lands actually used for grazing purposes shall likewise not be considered idle lands. Regardless of land area, this Section shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, That individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator.

Idle Lands Exempt from Tax. Listing of Idle Lands by the Assessor. For purposes of collection, the provincial, city or municipal assessor shall furnish a copy thereof to the provincial or city treasurer who shall notify, on the basis of such record, the owner of the property or person having legal interest therein of the imposition of the additional tax.

Special Levy by Local Government Units. Provided, further, That the special levy shall not apply to lands exempt from basic real property tax and the remainder of the land portions of which have been donated to the local government unit concerned for the construction of such projects or improvements.

Ordinance Imposing a Special Levy. The sanggunian concerned shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by proposed work.

Fixing the Amount of Special Levy. Upon the effectivity of the ordinance imposing special levy, the assessor concerned shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases.

Accrual of Special Levy. Date of Accrual of Tax. The city or municipal treasurer may deputize the barangay treasurer to collect all taxes on real property located in the barangay: Provided, That the barangay treasurer is properly bonded for the purpose: Provided, further, That the premium on the bond shall be paid by the city or municipal government concerned.

Notice of Time for Collection of Tax. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two 2 consecutive weeks.

Payment of Real Property Taxes in Installments. The date for the payment of any other tax imposed under this Title without interest shall be prescribed by the sanggunian concerned.

Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period.

Tax Discount for Advanced Prompt Payment. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty 30 days from payment of the tax to the provincial, city treasurer or municipal treasurer, in the case of a municipality within Metropolitan Manila Area, who shall decide the protest within sixty 60 days from receipt.

Repayment of Excessive Collections. The provincial or city treasurer shall decide the claim for tax refund or credit within sixty 60 days from receipt thereof.

The notice of delinquency shall also be published once a week for two 2 consecutive weeks, in a newspaper of general circulation in the province, city, or municipality.

It shall likewise state that any time before the distraint of personal property, payment of the tax with surcharges, interests and penalties may be made in accordance with the next following Section, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due except when the notice of assessment or special levy is contested administratively or judicially pursuant to the provisions of Chapter 3, Title II, Book II of this Code, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one 1 year from the date of sale.

Interests on Unpaid Real Property Tax. Provided, however, That in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six 36 months.

The provincial or city treasurer, or a treasurer of a municipality within the Metropolitan Manila Area, as the case may be, when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon.

The warrant shall operate with the force of a legal execution throughout the province, city or a municipality, within the Metropolitan Manila Area.

The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, the administrator or occupant of the property.

At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the assessor and the Registrar of Deeds of the province, city or municipality within the Metropolitan Manila Area where the property is located, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively.

The levying officer shall submit a report on the levy to the sanggunian concerned within ten 10 days after receipt of the warrant by the owner of the property or person having legal interest therein.

The advertisement shall be effected by posting a notice at the main entrance of the provincial, city or municipal building, and in a publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two 2 weeks in a newspaper of general circulation in the province, city or municipality where the property is located.

The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold.

At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale.

The sale shall be held either at the main entrance of the provincial, city or municipal building, or on the property to be sold, or at any other place as specified in the notice of the sale.

The local treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, however, That proceeds of the sale in excess of the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein.

The local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection thru the remedies provided for in this Title, including the expenses of advertisement and sale.

Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the local treasurer or his deputy.

From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof.

Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses of sale.

The deed shall briefly state the proceedings upon which the validity of the sale rests. Within one 1 year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the local treasurer the full amount of the real property tax and the related interest and the costs of sale.

If the property is not redeemed as provided herein, the ownership thereof shall be vested on the local government unit concerned.

Action Assailing Validity of Tax Sale. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails.

Neither shall any court declare a sale at public auction invalid by reason or irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired.

Treasurer to Certify Delinquencies Remaining Uncollected. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period.

In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten 10 years from the discovery of such fraud or intent to evade payment.

The period of prescription within which to collect shall be suspended for the time during which:. Provided, That, in case of provinces, the proceeds shall be divided equally between the provincial and municipal school boards: Provided, however, That the proceeds shall be allocated for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development as determined and approved by the Local School Board.

Proceeds of the Tax on Idle Lands. In the case of a municipality within the Metropolitan Manila Area, the proceeds shall accrue equally to the Metropolitan Manila Authority and the municipality where the land is located.

Proceeds of the Special Levy. All expenses incident to a general revision of real property assessment shall, by ordinance of the sangguniang panlalawigan, be apportioned between the province and the municipality on the basis of the taxable area of the municipality concerned.

Condonation or Reduction of Tax by the President of the Philippines. Insurance Companies to Furnish Information. Fees in Court Actions. Sale and Forfeiture Before Effectivity of Code.

Allotment of Internal Revenue Taxes. Allocation to Local Government Units. Provided, however, That the share of each province, city, and municipality shall be determined on the basis of the following formula:.

Provided, further, That the share of each barangay with a population of not less than one hundred inhabitants shall not be less than Eighty thousand P80, Provided, finally, That the financial requirements of barangays created by local government units after the effectivity of this Code shall be the responsibility of the local government unit concerned.

Copies of the development plans of local government units shall be furnished the Department of Interior and Local Government. Amount of Share of Local Government Units.

Provided, however, That where the natural resources are located in two 2 or more provinces, or in two 2 or more component cities or municipalities or in two 2 or more barangays, their respective shares shall be computed on the basis of:.

Provided, however, That where the natural resources are located in such two 2 or more cities, the allocation of shares shall be based on the formula on population and land area as specified in paragraph a of this Section.

Remittance of the Share of Local Government Units. Provided, however, That in the case of any government agency or government-owned or controlled corporation engaged in the utilization and development of the national wealth, such share shall be directly remitted to the provincial, city, municipal or barangay treasurer concerned within five 5 days after the end of each quarter.

Development and Livelihood Projects. The proceeds from such transactions shall accrue directly to the local government unit concerned.

Deferred-Payment and other Financial Schemes. Bonds and Other Long-Term Securities. The sanggunian concerned shall, through an ordinance approved by a majority of all its members, declare and state the terms and conditions of the bonds and the purpose for which the proposed indebtedness is to be incurred.

Local government units may, upon approval of their respective sanggunian, jointly or severally contract loans, credits, and other forms of indebtedness for purposes mutually beneficial to them.

The proceeds from such loans shall accrue directly to the local government concerned. It shall be the duty of the local government unit concerned to disclose to the public all projects eligible for financing under this Section, including official notification of duly registered contractors and publications in newspapers of general or local circulation and in conspicuous and accessible public places.

Local projects under the build-operate-and-transfer agreement shall be confirmed by the local development councils.

The conduct of public bidding and award of contracts for local government projects under this Section shall be in accordance with this Code and other applicable laws, rules and regulations.

In the case of a build-operate-and-transfer agreement, the contract shall be awarded to the lowest complying bidder whose offer is deemed most advantageous to the local government and based on the present value of its proposed tolls, fees, rentals, and charges over a fixed term for the facility to be constructed, operated, and maintained according to the prescribed minimum design and performance standards, plans, and specifications.

For this purpose, the winning contractor shall be automatically granted by the local government unit concerned the franchise to operate and maintain the facility, including the collection of tolls, fees, rentals, and charges in accordance with subsection c-4 hereof.

In the case of a build-operate-and-transfer agreement, the contract shall be awarded to the lowest complying bidder based on the present value of its proposed schedule of amortization payments for the facility to be constructed according to the prescribed minimum design and performance standards, plans, and specifications.

In the case of a build-operate-and-transfer agreement, the repayment shall be made by authorizing the contractor to charge and collect reasonable tolls, fees, rentals, and charges for the use of the project facility not exceeding those proposed in the bid and incorporated in the contract: Provided, That the local government unit concerned shall, based on reasonableness and equity, approve the tolls, fees, rentals and charges: Provided, further, That the imposition and collection of tolls, fees, rentals and charges shall be for a fixed period as proposed in the bid and incorporated in the contract which shall in no case exceed fifty 50 years: Provided, finally, That during the lifetime of the contract, the contractor shall undertake the necessary maintenance and repair of the facility in accordance with standards prescribed in the bidding documents and in the contract.

In the case of a build-operate-and-transfer agreement, the repayment shall be made through amortization payments in accordance with the schedule proposed in the bid and incorporated in the contract.

In case of land reclamation or construction of industrial estates, the repayment plan may consist of the grant of a portion or percentage of the reclaimed land or the industrial estate constructed.

Provided, That failure to provide the appropriations herein required shall render their annual budgets inoperative.

Remittance of Government Monies to the Local Treasury. The General Fund shall consist of monies and resources of the local government which are available for the payment of expenditures, obligations or purposes not specifically declared by law as accruing and chargeable to, or payable from, any other fund.

A trust fund shall only be used for the specific purpose for which it was created or for which it came into the possession of the local government unit.

Separation of Books and Depository Accounts. Earnings of each depository account shall accrue exclusively thereto.

Separation of Personal Money from Public Funds. Special Accounts to be Maintained in the General Fund. Receipts, transfers, and expenditures involving the foregoing special accounts shall be properly taken up thereunder.

Profits or income derived the operation of public utilities and other economic enterprises, after deduction for the cost of improvement, repair and other related expenses of the public utility or economic enterprise concerned, shall first be applied for the return of the advances or loans made therefor.

Any excess shall form part of the general fund of the local government unit concerned. Submission of Detailed Statements of Income and Expenditures.

It shall exercise the following functions:. A copy of this report shall be furnished the local chief executive and the sanggunian concerned, and shall be posted in conspicuous and publicly accessible places in the provinces, cities, municipalities and barangays.

Provided, That the budget proposal of each department of office shall be categorized under either economic, social or general services: Provided, further, That each service shall be covered by the budget of at least one 1 department or office of the local government unit concerned.

The said budget proposal shall be prepared in accordance with such policy and program guidelines as the local chief executive concerned may issue in conformity with the local development plan, the budgetary ceilings prescribed by the local finance committee, and the general requirements prescribed in this Title.

Such budget proposals shall contain the following information:. Preparation of the Budget by the Local Chief Executive. The local chief executive shall submit the said executive budget to the sanggunian concerned not later than the sixteenth 16th of October of the current fiscal year.

Failure to submit such budget on the date prescribed herein shall subject the local chief executive to such criminal and administrative penalties as provided for under this Code and other applicable laws.

Legislative Authorization of the Budget. An ordinance enacting a supplemental budget, however, shall take effect upon its approval or on the date fixed therein.

The responsibility for the execution of the annual and supplemental budgets and the accountability therefor shall be vested primarily in the local chief executive concerned.

Changes in the Annual Budget. After the local chief executive concerned shall have submitted the executive budget to the sanggunian, no ordinance providing for a supplemental budget shall be enacted, except when supported by funds actually available as certified by the local treasurer or by new revenue sources.

A supplemental budget may also be enacted in times of public calamity by way of budgetary realignment to set aside appropriations for the purchase of supplies and materials or the payment of services which are exceptionally urgent or absolutely indispensable to prevent imminent danger to, or loss of, life or property, in the jurisdiction of the local government unit or in other areas declared by the President in a state of calamity.

Such ordinance shall clearly indicate the sources of funds available for appropriations, as certified under oath by the local treasurer and local accountant and attested by the local chief executive, and the various items of appropriations affected and the reasons for the change.

However, appropriations for capital outlays shall continue and remain valid until fully spent, reverted or the project is completed. Reversions of continuing appropriations shall not be allowed unless obligations therefor have been fully paid or otherwise settled.

The balances of continuing appropriations shall be reviewed as part of the annual budget preparation and the sanggunian concerned may approve, upon recommendation of the local chief executive, the reversion of funds no longer needed in connection with the activities funded by said continuing appropriations subject to the provisions of this Section.

Failure to Enact the Annual Appropriations. If the sanggunian still fails to enact such ordinance after ninety 90 days from the beginning of the fiscal year, the ordinance authorizing the appropriations of the preceding year shall be deemed reenacted and shall remain in force and effect until the ordinance authorizing the proposed appropriations is passed by the sanggunian concerned.

However, only the annual appropriations for salaries and wages of existing positions, statutory and contractual obligations, and essential operating expenses authorized in the annual and supplemental budgets for the preceding year shall be deemed reenacted and disbursement of funds shall be in accordance therewith.

In the implementation of such reenacted ordinance, the local treasurer concerned shall exclude from the estimates of income for the preceding fiscal year those realized from nonrecurring sources, like national aids, proceeds from loans, sale of assets, prior year adjustments, and other analogous sources of income.

No ordinance authorizing supplemental appropriations shall be passed in place of the annual appropriations. In case the revised income estimates be less than the aggregate reenacted appropriations, the local treasurer concerned shall accordingly advise the sanggunian concerned which shall, within ten 10 days from the receipt of such advice, make the necessary adjustments or reductions.

The revised appropriations authorized by the sanggunian concerned shall then be the basis for disbursements. Provided, however, That such appropriation shall be used only in the area, or a portion thereof, of the local government unit or other areas declared by the President in a state of calamity.

The appropriations for salaries, wages, representation and transportation allowances of officials and employees of the public utilities and economic enterprises owned, operated, and maintained by the local government unit concerned shall not be included in the annual budget or in the computation of the maximum amount for personal services.

The appropriations for the personal services of such economic enterprises shall be charged to their respective budgets;. Discretionary funds shall be disbursed only for public purposes to be supported by appropriate vouchers and subject to such guidelines as may be prescribed by law.

No amount shall be appropriated for the same purpose except as authorized under this Section. If within ninety 90 days from receipt of copies of such ordinance, the sangguniang panlalawigan takes no action thereon, the same shall be deemed to have been reviewed in accordance with law and shall continue to be in full force and effect.

If within the same period, the sangguniang panlalawigan shall have ascertained that the ordinance authorizing annual or supplemental appropriations has not complied with the requirements set forth in this Title, the sangguniang panlalawigan shall, within the ninety-day period hereinabove prescribed declare such ordinance inoperative in its entirety or in part.

Items of appropriation contrary to limitations prescribed in this Title or in excess of the amounts prescribed herein shall be disallowed or reduced accordingly.

The sangguniang panlalawigan shall within the same period advise the sangguniang panlungsod or sangguniang bayan concerned through the local chief executive of any action on the ordinance under review.

Upon receipt of such advice, the city or municipal treasurer concerned shall not make further disbursements of funds from any of the items of appropriation declared inoperative, disallowed or reduced.

Such funds shall be disbursed in accordance with the provisions of this Title. Effectivity of Barangay Budgets. The responsibility for the execution of the annual and supplemental budgets and the accountability therefor shall be vested primarily in the punong barangay concerned.

The sanggunian concerned shall have the power to review such ordinance in order to ensure that the provisions of this Title are complied with. If within sixty 60 days after the receipt of the ordinance, the sanggunian concerned takes no action thereon, the same shall continue to be in full force and effect.

If within the same period, the sanggunian concerned shall have ascertained that the ordinance contains appropriations in excess of the estimates of the income duly certified as collectible, or that the same has not complied with the budgetary requirements set forth in this Title, the said ordinance shall be declared inoperative in its entirety or in part.

Items of appropriation contrary to, or in excess of, any of the general limitations or the maximum amount prescribed in this Title shall be disallowed or reduced accordingly.

Upon receipt of such advice, the barangay treasurer or the city or municipal treasurer who has custody of the funds shall not make further disbursement from any item of appropriation declared inoperative, disallowed, or reduced.

He may collect real property taxes and such other taxes as may be imposed by a province, city or municipality that are due in his barangay only after being deputized by the local treasurer concerned for the purpose.

Representatives of the Commission on Audit shall audit such accounts annually or as often as may be necessary and make a report of the audit to the sangguniang panlungsod or sangguniang bayan, as the case may be.

The Commission on Audit shall prescribe and put into effect simplified procedures for barangay finances within six 6 months following the effectivity of this Code.

Use of Appropriated Funds and Savings. No ordinance shall be passed authorizing any transfer of appropriations from one item to another.

However, the local chief executive or the presiding officer of the sanggunian concerned may, by ordinance, be authorized to augment any item in the approved annual budget for their respective offices from savings in other items within the same expense class of their respective appropriations.

Restriction Upon Limit of Disbursements. Provided, however, That no cash overdraft in any local fund shall be incurred at the end of the fiscal year.

In case of emergency arising from a typhoon, earthquake, or any other calamity, the sanggunian concerned may authorize the local treasurer to continue making disbursements from any local fund in his possession in excess of the limitations herein provided, but only for such purposes and amounts included in the approved annual budgets.

Any overdraft which may be incurred at the end of the year in any local fund by virtue of the provisions hereof shall be covered with the first collections of the immediately succeeding fiscal year accruing to such local fund.

Prohibitions Against Advance Payments. Persons Accountable for Local Government Funds. Other local officers who, though not accountable by the nature of their duties, may likewise be similarly held accountable and responsible for local government funds through their participation in the use or application thereof.

Prohibitions Against Pecuniary Interest. The superior officer directing, or the department head participating in such illegal or improper use or application or deposit of government funds or property, shall be jointly and severally liable with the local treasurer, accountant, budget officer, or other accountable officer for the sum or property so illegally or improperly used, applied or deposited.

Prohibition Against Expenses for Reception and Entertainment. You will learn to anchor your 12 fifth-dimensional chakras and your fifth-dimensional merkabah.

Native shamanic traditions tell us that there are cords, strands, threads, and filaments of energy that flow to and through us, connecting us to everyone and everything in the universe.

Some energy strands make us feel vibrant and alive. Others deplete and weaken us. Most of us are unaware of these energy strands, but they are extremely powerful forces that surround us every day.

For thousands of years, mystics, teachers, masters, and sages from various world traditions have read the Akashic Records - a dynamic repository that holds information about every soul and its journey.

Once reserved for a "spiritually gifted" few, this infinite source of wisdom and healing energy is now available to answer both questions big and small.

Discover how the Goddess is guiding your life. Leading intuitive Sophie Bashford takes you on a journey to meet nine Goddess archetypes.

Sharing intuitively channelled messages, beautiful guided meditations, and moving personal experiences, Sophie leads you into safe territories where your darkest fears can be healed, your deepest dreams awakened, and your entire life transformed.

This is the second edition of a uniquely empowering, international word-of-mouth best seller about wild landscapes, female mythology, and the challenges facing modern women.

It is a book for any woman who has ever lost her way and who sees a wasteland at the heart of modern existence and longs to live a more authentic, rooted life once again.

Everything Is Here to Help You offers an emotionally supportive way to shift out of the inner war of ego, and into the illuminated presence of your soul.

In this book, spiritual teacher and intuitive Matt Kahn redefines the spiritual path for the modern-day seeker, and offers original, innovative ways to resolve fear, unravel judgments, and learn how to view life from a clear, expanded perspective.

By redefining our understanding of the spiritual journey from the point of view of the soul, Matt breathes fresh life into all aspects of the healing journey for a revolution in personal growth.

Written with the intent of creating an entry-level report concerning the core principles of the Law of One and Confederation philosophy in general, this book takes the listener through a discussion of Law of One principles such as unity, free will, love, light, and polarity.

It then works with the Confederation version of the concept that each person has an energy body with seven chakras. It discusses this concept and its implications for the seeker, chakra by chakra.

It turns the player into a Player! A young man wanting to explore past-life regression discovers this is his first lifetime on Earth. All his other existences were on alien worlds and in other dimensions.

As this unique case is explored further, he finds out that his association with extraterrestrials did not cease with these other lives. The interaction with UFOs and aliens has continued during all his present life, although the information was protectively hidden by his subconscious.

Light Is the New Black is a guidebook for a new breed of women who are here to be bright lights in the world - modern-day lightworkers who agreed to be here at this time in history.

In order to thrive in this new age, everything we do must be an authentic expression of who we truly are. Light Is the New Black will guide you back home to the callings of your soul, so you can light up the world with your presence.

A declaration of your sovereign divinity, The Sophia Code is a visionary, sacred text for the Divine Feminine Christ movement sweeping the planet now.

What disappointed you about The Sophia Code? I thought this would be actual real usable information channeled from divine feminine masters I wanted to love this so much!

I was looking for teachings from divine feminine masters and wanted to learn more about that. BUT, There is no meat in this, all fluff and a whole lot of it, i stopped listening after a few hours in.

Use your discernment, feel with your own inner being to find the truth, only you know the truth within. Real ascended masters explain and teach and help you understand the principles they teach.

Masters teach their techniques. So it becomes your truth in the rawest and purest form which results in faith and belief because you have witnessed in your own life, you are a living testament to it.

This book will be good for a certain audience, such as the writer herself, who need to learn self love and who need to have it drilled into their awareness of how loved they are.

I hope this book finds the ones who truly need it. If you are here to master your energy and really want to learn divine feminine principles I suggest looking elsewhere.

What in the world was the point of the beginning of the book to describe the horror of her early life?

As someone aware of how energy works, I would like to know her pure intention for including this in the book? Trying to look credible?

Trying to evoke an emotional response in order to gain entry into the readers heart? What was the true intention for inserting this in the book?

Everything is about intention. Would you listen to The Sophia Code again? I listen to this book constantly, I am on my third time right now.

What did you like best about this story? This book has changed my life more than any book ever. Its literally life changing in the best possible way.

The convenience of listening rather than reading is the main reason I bought the audio book, because I already have 2 paperbacks of this book.

Was this a book you wanted to listen to all in one sitting? Not possible if you spend time thinking about the ideas.

Its too heavy with new information. Get ready to have your world rocked!!!! What could have made this a 4 or 5-star listening experience for you?

How did the narrator detract from the book? It is difficult to put words to the deep shifts that take place from working with The Sophia Dragon Tribe teachings.

Life is now different in healthier much more positive loving ways with a deep sense of freedom from what once felt like shackles and I am only on chapter 9.

This work touches the heart of your soul. Kaia Ra touches the heart of your soul. I thought I was getting the complete book.

But this is not. I love the book, and wanted the audio to go with it. Listening to this audiobook is a mystical experience for me.

I could open this book at any point and get exactly the insight that I need for my heart. It is more than a book; it is a text like the Bible that is imbued with spiritual power.

It is a manual for healing our deepest wounds, the basic wound that has defined humanity. Recommended for anyone struggling with being too sensitive or healing from trauma.

This is a powerful transmission for our time as we are born into the age of grace. This and the Gene keys are two of the most powerful spiritual texts that we have on the planet today in my opinion.

Thank you Kaia Ra for sharing this gift with our world. Would you consider the audio edition of The Sophia Code to be better than the print version?

This book is a divine blessing to all of humanity. I do not use those words lightly. I have three versions of it - on Kindle, Hard Cover and Audible.

It is a multidimensional living breathing codex that is a must read for any lightworker and anyone on any spiritual path or wanting to embody more of the divine feminine.

The Sophia Code is one of the purest channeled books I have ever read and I have read many. Thank you Kaia Ra for birthing this beautiful book!

This is a living transmission and nutritious water for your souls garden. I highly recommend it for those desiring to embody transformation.

This audiobook literally blew me away. Am going to listen again. Best book I ever read. It has awoken my soul to who I truly am.

The depths of Love and joy it has awoken within me to know the truth of my being is beyond words. Now I remember who I truly am. This truly is a living transmission.

This book is worth every penny, and I so glad my inner being directed me to try it out. I am familiar with a lot of the quantum stuff but there is much more to learn and have reawakened with these invocations.

I have experienced and sampled so many light leaders offerings and this is one of the most powerful I have come across to date.

I did try really hard, but with spiritual books I rely on my heart to resonate. I have read this book before and loved it. Personally I want to own both.

This is the second edition of a uniquely empowering, international word-of-mouth best seller about wild landscapes, female mythology, and the challenges facing modern women.

It is a book for any woman who has ever lost her way and who sees a wasteland at the heart of modern existence and longs to live a more authentic, rooted life once again.

Everything Is Here to Help You offers an emotionally supportive way to shift out of the inner war of ego, and into the illuminated presence of your soul.

In this book, spiritual teacher and intuitive Matt Kahn redefines the spiritual path for the modern-day seeker, and offers original, innovative ways to resolve fear, unravel judgments, and learn how to view life from a clear, expanded perspective.

By redefining our understanding of the spiritual journey from the point of view of the soul, Matt breathes fresh life into all aspects of the healing journey for a revolution in personal growth.

Written with the intent of creating an entry-level report concerning the core principles of the Law of One and Confederation philosophy in general, this book takes the listener through a discussion of Law of One principles such as unity, free will, love, light, and polarity.

It then works with the Confederation version of the concept that each person has an energy body with seven chakras.

It discusses this concept and its implications for the seeker, chakra by chakra. It turns the player into a Player! A young man wanting to explore past-life regression discovers this is his first lifetime on Earth.

All his other existences were on alien worlds and in other dimensions. As this unique case is explored further, he finds out that his association with extraterrestrials did not cease with these other lives.

The interaction with UFOs and aliens has continued during all his present life, although the information was protectively hidden by his subconscious.

Light Is the New Black is a guidebook for a new breed of women who are here to be bright lights in the world - modern-day lightworkers who agreed to be here at this time in history.

In order to thrive in this new age, everything we do must be an authentic expression of who we truly are. Light Is the New Black will guide you back home to the callings of your soul, so you can light up the world with your presence.

A declaration of your sovereign divinity, The Sophia Code is a visionary, sacred text for the Divine Feminine Christ movement sweeping the planet now.

What disappointed you about The Sophia Code? I thought this would be actual real usable information channeled from divine feminine masters I wanted to love this so much!

I was looking for teachings from divine feminine masters and wanted to learn more about that. BUT, There is no meat in this, all fluff and a whole lot of it, i stopped listening after a few hours in.

Use your discernment, feel with your own inner being to find the truth, only you know the truth within. Real ascended masters explain and teach and help you understand the principles they teach.

Masters teach their techniques. So it becomes your truth in the rawest and purest form which results in faith and belief because you have witnessed in your own life, you are a living testament to it.

This book will be good for a certain audience, such as the writer herself, who need to learn self love and who need to have it drilled into their awareness of how loved they are.

I hope this book finds the ones who truly need it. If you are here to master your energy and really want to learn divine feminine principles I suggest looking elsewhere.

What in the world was the point of the beginning of the book to describe the horror of her early life? As someone aware of how energy works, I would like to know her pure intention for including this in the book?

Trying to look credible? Trying to evoke an emotional response in order to gain entry into the readers heart? What was the true intention for inserting this in the book?

Everything is about intention. Would you listen to The Sophia Code again? I listen to this book constantly, I am on my third time right now. What did you like best about this story?

This book has changed my life more than any book ever. Its literally life changing in the best possible way.

The convenience of listening rather than reading is the main reason I bought the audio book, because I already have 2 paperbacks of this book.

Was this a book you wanted to listen to all in one sitting? Not possible if you spend time thinking about the ideas. Its too heavy with new information.

Get ready to have your world rocked!!!! What could have made this a 4 or 5-star listening experience for you? How did the narrator detract from the book?

It is difficult to put words to the deep shifts that take place from working with The Sophia Dragon Tribe teachings. Life is now different in healthier much more positive loving ways with a deep sense of freedom from what once felt like shackles and I am only on chapter 9.

This work touches the heart of your soul. Kaia Ra touches the heart of your soul. I thought I was getting the complete book. But this is not. I love the book, and wanted the audio to go with it.

Listening to this audiobook is a mystical experience for me. I could open this book at any point and get exactly the insight that I need for my heart.

It is more than a book; it is a text like the Bible that is imbued with spiritual power. It is a manual for healing our deepest wounds, the basic wound that has defined humanity.

Recommended for anyone struggling with being too sensitive or healing from trauma. This is a powerful transmission for our time as we are born into the age of grace.

This and the Gene keys are two of the most powerful spiritual texts that we have on the planet today in my opinion.

Thank you Kaia Ra for sharing this gift with our world. Would you consider the audio edition of The Sophia Code to be better than the print version?

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Should a question of quorum be raised during a session, the presiding officer shall immediately proceed to call the roll of the members and thereafter announce the results.

The presiding officer, upon proper motion duly approved by the members present, shall then declare the session adjourned for lack of quorum.

If the local chief executive concerned approves the same, he shall affix his signature on each and every page thereof; otherwise, he shall veto it and return the same with his objections to the sanggunian, which may proceed to reconsider the same.

In such a case, the veto shall not affect the item or items which are not objected to. The vetoed item or items shall not take effect unless the sanggunian overrides the veto in the manner herein provided; otherwise, the item or items in the appropriations ordinance of the previous year corresponding to those vetoed, if any, shall be deemed reenacted.

The provincial attorney or provincial prosecutor shall, within a period of ten 10 days from receipt of the documents, inform the sangguniang panlalawigan in writing of his comments or recommendations, which may be considered by the sangguniang panlalawigan in making its decision.

The sangguniang panlalawigan shall enter its action in the minutes and shall advise the corresponding city or municipal authorities of the action it has taken.

Enforcement of Disapproved Ordinances or Resolutions. The text of the ordinance or resolution shall be disseminated and posted in Filipino or English and in the language understood by the majority of the people in the local government unit concerned, and the secretary to the sanggunian shall record such fact in a book kept for the purpose, stating the dates of approval and posting.

In the absence of any newspaper of general circulation within the province, posting of such ordinances shall be made in all municipalities and cities of the province where the sanggunian of origin is situated.

Provided, That in the absence thereof the ordinance or resolution shall be published in any newspaper of general circulation. Grounds for Disciplinary Actions.

An elective local official may be removed from office on the grounds enumerated above by order of the proper court.

Form and Filing of Administrative Complaints. For all other local elective officials, the venue shall be the place where the sanggunian concerned is located.

If preventive suspension has been imposed prior to the day period immediately preceding local election, it shall be deemed automatically lifted upon the start of aforesaid period.

Provided, That, any single preventive suspension of local elective officials shall not extend beyond sixty 60 days: Provided, further, That in the event that several administrative cases are filed against an elective official, he cannot be preventively suspended for more than ninety 90 days within a single year on the same ground or grounds existing and known at the time of the first suspension.

However, if the delay in the proceedings of the case is due to his fault, neglect, or request, other than the appeal duly filed, the duration of such delay shall not be counted in computing the time of termination of the case.

Salary of Respondent Pending Suspension. Within thirty 30 days after the end of the investigation, the Office of the President or the sanggunian concerned shall render a decision in writing stating clearly and distinctly the facts and the reasons for such decision.

Copies of said decision shall immediately be furnished the respondent and all interested parties. The respondent shall be considered as having been placed under preventive suspension during the pendency of an appeal in the event he wins such appeal.

In the event the appeal results in an exoneration, he shall be paid his salary and such other emoluments during the pendency of the appeal.

Recall of provincial, city, or municipal officials shall be validly initiated through a resolution adopted by a majority of all the members of the preparatory recall assembly concerned during its session called for the purpose.

The COMELEC or its duly authorized representative shall cause the publication of the petition in a public and conspicuous place for a period of not less than ten 10 days nor more than twenty 20 days, for the purpose of verifying the authenticity and genuineness of the petition and the required percentage of voters.

The official or officials sought to be recalled shall automatically be considered as duly registered candidate or candidates to the pertinent positions and, like other candidates, shall be entitled to be voted upon.

Should the official sought to be recalled receive the highest number of votes, confidence in him is thereby affirmed, and he shall continue in office.

Expenses Incident to Recall Elections. Organizational Structure and Staffing Pattern. Responsibility for Human Resources and Development.

Provided, That the local chief executive may employ emergency or casual employees or laborers paid on a daily wage or piecework basis and hired through job orders for local projects authorized by the sanggunian concerned, without need of approval or attestation by the Civil Service Commission: Provided, further, That the period of employment of emergency or casual laborers as provided in this Section shall not exceed six 6 months.

A representative of the Civil Service Commission, if any, and the personnel officer of the local government unit concerned shall be ex officio members of the board.

Compensation of Local Officials and Employees. Provided, That the increase in compensation of elective local officials shall take effect only after the terms of office of those approving such increase shall have expired: Provided, further, That the increase in compensation of the appointive officials and employees shall take effect as provided in the ordinance authorizing such increase: Provided, however, That said increases shall not exceed the limitations on budgetary allocations for personal services provided under Title Five, Book II of this Code: Provided, finally, That such compensation may be based upon the pertinent provisions of Republic Act Numbered Sixty-seven fifty-eight R.

No , otherwise known as the "Compensation and Position Classification Act of ". The punong barangay, the sangguniang barangay member, the sangguniang kabataan chairman, the barangay treasurer, and the barangay secretary shall be entitled to such compensation, allowances, emoluments, and such other privileges as provided under Title One Book III of this Code.

Elective local officials shall be entitled to the same leave privileges as those enjoyed by appointive local officials, including the cumulation and commutation thereof.

Provided, however, That this subsection does not apply to sanggunian members who are subject to recall elections or to cases where existing laws prescribed the manner of acting upon such resignations.

The results of such administrative investigations shall be reported to the Civil Service Commission. If the delay in the proceedings of the case is due to the fault, neglect or request of the respondent, the time of the delay shall not be counted in computing the period of suspension herein provided.

Said person or committee shall conduct hearings on the cases brought against appointive local officials and employees and submit their findings and recommendations to the local chief executive concerned within fifteen 15 days from the conclusion of the hearings.

The administrative cases herein mentioned shall be decided within ninety 90 days from the time the respondent is formally notified of the charges.

If the penalty imposed is suspension without pay for not more than thirty 30 days, his decision shall be final. If the penalty imposed is heavier than suspension of thirty 30 days, the decision shall be appealable to the Civil Service Commission, which shall decide the appeal within thirty 30 days from receipt thereof.

In case the respondent-appellant is exonerated, he shall be reinstated to his position with all the rights and privileges appurtenant thereto from the time he had been deprived thereof.

Provided, That sanggunian members who are also members of the Bar shall not:. Provided, That the officials concerned do not derive monetary compensation therefrom.

Statement of Assets and Liabilities. The oath or affirmation of office shall be filed with the office of the local chief executive concerned.

A copy of the oath or affirmation of office of all elective and appointive local officials and employees shall be preserved in the individual personal records file under the custody of the personnel office, division, or section of the local government unit concerned.

He may, however, express his views on current issues, or mention the names of certain candidates for public office whom he supports.

Elective local officials may take part in partisan political and electoral activities, but it shall be unlawful for them to solicit contributions from their subordinates or subject these subordinates to any of the prohibited acts under the Omnibus Election Code.

Unless otherwise allowed by law or by the primary functions of his position, no elective or appointive local official shall hold any other office or employment in the government or any subdivision, agency or instrumentality thereof, including government-owned or controlled corporations or their subsidiaries.

Additional or Double Compensation. Pensions or gratuities shall not be considered as additional, double, or indirect compensation.

The application shall specify the reasons for such travel, and the permission shall be given or withheld based on considerations of public interest, financial capability of the local government unit concerned and urgency of the travel.

Should the local chief executive concerned fall to act upon such application within four 4 working days from receipt thereof, it shall be deemed approved.

Provided, That when the period of travel extends to more than three 3 months, during periods of emergency or crisis or when the travel involves the use of public funds, permission from the Office of the President shall be secured.

Such notice shall state the duration of travel and the name of the officer whom he shall designate to act for and in his behalf during his absence.

A copy of the report shall be forwarded to the Department of the Interior and Local Government. Component cities and municipalities shall likewise provide the sangguniang panlalawigan copies of their respective annual reports.

Functions of Local School Boards. The Department of Education, Culture and Sports shall consult the local school board on the appointment of division superintendents, district supervisors, school principals, and other school officials.

A majority of all its members shall constitute a quorum. However, when both co-chairmen are present in a meeting, the local chief executive concerned, as a matter of protocol, shall be given preference to preside over the meeting.

The division superintendent, city superintendent or district supervisor, as the case may be, shall prepare the budget of the school board concerned.

Such budget shall be supported by programs, projects, and activities of the school board for the ensuing fiscal year. The affirmative vote of the majority of all the members shall be necessary to approve the budget.

Members thereof who are not government officials or employees shall be entitled to necessary traveling expenses and allowances chargeable against the funds of the local school board concerned, subject to existing accounting and auditing rules and regulations.

The composition of the local health boards shall be as follows:. The affirmative vote of all the majority of the members shall be necessary to approve such proposals.

Members thereof who are not government officials or employees shall be entitled to necessary traveling expenses and allowances chargeable against the funds of the local health board concerned, subject to existing accounting and auditing rules and regulations.

With the concurrence of the government unit concerned, the period for such direct national control and supervision may be further extended. For this purpose, the development council at the provincial, city, municipal, or barangay level, shall assist the corresponding sanggunian in setting the direction of economic and social development, and coordinating development efforts within its territorial jurisdiction.

Composition of Local Development Councils. Representation of Non-governmental Organizations. The local sanggunian concerned shall accredit non-governmental organizations subject to such criteria as may be provided by law.

The composition of the executive committee shall be as follows:. Sectoral or Functional Committees. The local development council may avail of the services of any non-governmental organization or educational or research institution for this purpose.

The secretariats of the provincial, city, and municipal development councils shall be headed by their respective planning and development coordinators.

The secretariat of the barangay development council shall be headed by the barangay secretary who shall be assisted by the city or municipal planning and development coordinator concerned.

The local peace and order councils shall have the same composition and functions as those prescribed by said executive order. Establishment of Autonomous Special Economic Zones.

Jurisdictional Responsibility for Settlement of Boundary Dispute. Thereafter, the dispute shall be formally tried by the sanggunian concerned which shall decide the issue within sixty 60 days from the date of the certification referred to above.

The Regional Trial Court shall decide the appeal within one 1 year from the filing thereof. Pending final resolution of the disputed area prior to the dispute shall be maintained and continued for all legal purposes.

Stations for collecting signatures may be established in as many places as may be warranted. Failure to obtain the required number defeats the proposition.

Effectivity of Local Propositions. If it fails to obtain said number of votes, the proposition is considered defeated. However, those against such action may, if they so desire, apply for initiative in the manner herein provided.

Provided, That in case of barangays, the period shall be eighteen 18 months after the approval thereof. The local referendum shall be held under the control and direction of the COMELEC within sixty 60 days in case of provinces and cities, forty-five 45 days in case of municipalities and thirty 30 days in case of barangays.

Power to Create Sources of Revenue. Such taxes, fees, and charges shall accrue exclusively to the local government units. The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for market;.

It is synonymous to relaxation, avocation, pastime, or fun;. General professional partnership are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business.

The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines;.

He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market;.

Where two 2 municipalities are so situated on the opposite shores that there is less than fifteen 15 kilometers of marine waters between them, the third line shall be equally distant from opposite shores of their respective municipalities;.

Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Title;.

In the absence of such law, juridical persons are residents of the province, city, or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation;.

Scope of Taxing Powers. The sale, transfer or other disposition of real property pursuant to R. The provincial assessor shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof, Notaries public shall furnish the provincial treasurer with a copy of any deed transferring ownership or title to any real property within thirty 30 days from the date of notarization.

Tax on Business of Printing and Publication. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein.

In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereon, as provided herein.

The permit to extract sand, gravel and other quarry resources shall be issued exclusively by the provincial governor, pursuant to the ordinance of the sangguniang panlalawigan.

The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows:. Provided, however, That such person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession.

Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid.

Professionals exclusively employed in the government shall be exempt from the payment of this tax. In case of fraud or failure to pay the tax, the sangguniang panlalawigan may impose such surcharges, interest and penalties as it may deem appropriate.

With gross sales or receipts for the preceding calendar year in the amount of: Amount of Tax Per Annum Less than 10, Amount of Tax Per Annum Less than 1, Rate of Tax Per Annum P, Provided, however, That barangays shall have the exclusive power to levy taxes, as provided under Section hereof, on gross sales or receipts of the preceding calendar year of Fifty thousand pesos P50, Amount of Tax Per Annum Less than 5, The sanggunian concerned may prescribe a schedule of graduated tax rates but in no case to exceed the rates prescribed herein.

Rates of Tax within the Metropolitan Manila Area. If the tax paid during the year be less than the tax due on said gross sales or receipts of the current year, the difference shall be paid before the business is considered officially retired.

The tax on a business must be paid by the person conducting the same. Fees for Sealing and Licensing of Weights and Measures.

The sanggunian concerned shall, by appropriate ordinance, penalize fraudulent practices and unlawful possession or use of instruments of weights and measures and prescribe the criminal penalty therefor in accordance with the provisions of this Code.

Provided, however, That the sanggunian concerned may authorize the municipal treasurer to settle an offense not involving the commission of fraud before a case therefor is filed in court, upon payment of a compromise penalty of not less than Two hundred pesos P Provided, however, That duly registered organizations and cooperatives of marginal fishermen shall have the preferential right to such fishery privileges: Provided, further, That the sangguniang bayan may require a public bidding in conformity with and pursuant to an ordinance for the grant of such privileges: Provided, finally, That in the absence of such organizations and cooperatives or their failure to exercise their preferential right, other parties may participate in the public bidding in conformity with the above cited procedure.

Provided, however, That the sanggunian concerned shall, by appropriate ordinance, penalize the use of explosives, noxious or poisonous substances, electricity, muro-ami, and other deleterious methods of fishing and prescribe a criminal penalty therefor in accordance with the provisions of this Code: Provided, finally, That the sanggunian concerned shall have the authority to prosecute any violation of the provisions of applicable fishery laws.

In cases where there is no such branch or sales outlet in the city or municipality where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue and shall be paid to such city or municipality.

Provided, however, That the taxes, fees and charges levied and collected by highly urbanized and independent component cities shall accrue to them and distributed in accordance with the provisions of this Code.

For such clearance, the sangguniang barangay may impose a reasonable fee. The application for clearance shall be acted upon within seven 7 working days from the filing thereof.

In the event that the clearance is not issued within the said period, the city or municipality may issue the said license or permit.

Service Fees and Charges. Toll Fees or Charges. Provided, That no such toll fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, post office personnel delivering mail, physically-handicapped, and disabled citizens who are sixty-five 65 years or older.

When public safety and welfare so requires, the sanggunian concerned may discontinue the collection of the tolls, and thereafter the said facility shall be free and open for public use.

Individuals Liable to Community Tax. In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them.

Juridical Persons Liable to Community Tax. The dividends received by a corporation from another corporation however shall, for the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.

If a person reaches the age of eighteen 18 years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends.

However, if a person reaches the age of eighteen 18 years or loses the benefit of exemption on or before the last day of March, he shall have twenty 20 days to pay the community tax without becoming delinquent.

Persons who come to reside in the Philippines or reach the age of eighteen 18 years on or after the first 1st day of July of any year, or who cease to belong to an exempt class or after the same date, shall not be subject to the community tax for that year.

But corporations established and organized on or before the last day of March shall have twenty 20 days within which to pay the community tax without becoming delinquent.

Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One peso P1.

The presentation of community tax certificate shall not be required in connection with the registration of a voter. The proceeds of the tax shall accrue to the general funds of the cities, municipalities and barangays except a portion thereof which shall accrue to the general fund of the national government to cover the actual cost of printing and distribution of the forms and other related expenses.

The city or municipal treasurer concerned shall remit to the national treasurer the said share of the national government in the proceeds of the tax within ten 10 days after the end of each quarter.

Provided, however, That said barangay treasurer shall be bonded in accordance with existing laws. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows:.

Tax Period and Manner of Payment. Such taxes, fees and charges may be paid in quarterly installments. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first 1st day of the quarter next following the effectivity of the ordinance imposing such new levies or rates.

The sanggunian concerned may, for a justifiable reason or cause, extend the time for payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six 6 months.

Interests on Other Unpaid Revenues. Collection of Local Revenue by Treasurer. The provincial, city or municipal treasurer may designate the barangay treasurer as his deputy to collect local taxes, fees, or charges.

In case a bond is required for the purpose, the provincial, city or municipal government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code.

Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official.

Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be examined, the date and place of such examination and the procedure to be followed in conducting the same.

For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the local treasurer, his deputy or duly authorized representative.

The lien may only be extinguished upon full payment of the delinquent local taxes fees and charges including related surcharges and interest.

Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the local government unit concerned.

Distraint of Personal Property. In such case, the local treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee, or charge and penalty due.

Distrained personal property shall be sold at public auction in the manner hereon provided for. The time of sale shall not be less than twenty 20 days after the notice to the owner or possessor of the property as above specified and the publication or posting of the notice.

One place for the posting of the notice shall be at the office of the chief executive of the local government unit in which the property is distrained.

Within five 5 days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned.

Should the property distrained be not disposed of within one hundred and twenty days from the date of distraint, the same shall be considered as sold to the local government unit concerned for the amount of the assessment made thereon by the Committee on Appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled.

Said Committee on Appraisal shall be composed of the city or municipal treasurer as chairman, with a representative of the Commission on Audit and the city or municipal assessor as members.

The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold.

The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy.

Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected.

Levy on Real Property. To this end, the provincial, city or municipal treasurer, as the case may be, shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee, or charge, and penalty due from him.

Said certificate shall operate with the force of a legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made.

At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Register of Deeds of the province or city where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question.

A report on any levy shall, within ten 10 days after receipt of the warrant, be submitted by the levying officer to the sanggunian concerned. Penalty for Failure to Issue and Execute Warrant.

It shall be effected by posting a notice at the main entrance of the municipal building or city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three 3 weeks in a newspaper of general circulation in the province, city or municipality where the property is located.

The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold.

At any time before the date fixed for the sale, the taxpayer may stay they proceedings by paying the taxes, fees, charges, penalties and interests.

If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the provincial, city or municipal building, or on the property to be sold, or at any other place as determined by the local treasurer conducting the sale and specified in the notice of sale.

Within thirty 30 days after the sale, the local treasurer or his deputy shall make a report of the sale to the sanggunian concerned, and which shall form part of his records.

After consultation with the sanggunian, the local treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceeding of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property.

The local treasurer may, by ordinance duly approved, advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in cases of personal and real property including improvements thereon.

Redemption of Property Sold. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the provincial, city or municipal treasurer or his deputy.

The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.

Final Deed to Purchaser.

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