Republic of the Philippines
PROVINCE OF PANGASINAN
MUNICIPALITY OF BAYAMBANG
OFFICE OF THE SANGGUNIANG BAYAN
MUNICIPAL ORDINANCE NO. 22, SERIES OF 2020
"AN ORDINANCE GRANTING TAX AMNESTY OR RELIEF ON DELINQUENT REAL PROPERTIES AND BUSINESS TAXES AS OF DECEMBER 31, 2020 AND PRIOR YEARS"
Introduced by Hon. COUNCILOR AMORY M. JUNIO Sponsored by all Municipal Councilors
EXPLANATORY NOTE:
WHEREAS, it is noted that there is a substantial amount of unrealized revenue in the form of delinquent real property and business taxes due and collectible by the Municipal Government of Bayambang, Pangasinan as of December 31, 2020 (as projected);
WHEREAS, a grant of tax amnesty or relief on delinquent real properties and business will give chances and encourage payment of the unpaid real property and business taxes and as a consequence will accelerate collection thereof;
WHEREAS Section 192 RA 7160 Otherwise known se The Local Government Code of 1991, provides
"Sec. 192. AUTHORITY TO GRANT TAX EXEMPTION PRIVILEGES.-
Local government units may, through ordinances duly approved, grant tax exemptions, incentives or relief under such terms and conditions as they may deem necessary."
NOW THEREFORE, on motion of SB Member Amory M. Junio, duly seconded;
Be it enacted by the Sangguniang Bayan in session assembled that:
SECTION 1.-TITLE-This ordinance will be known and cited as "Tax Amnesty or Relief on Delinquent Real Properties and Business Taxes as of December 31, 2020 and Prior Years"
SECTION 2.-COVERAGE-
a) The tax amnesty on real properties shall cover real properties defined in Section 232, Chapter 4, Local Government Code of 1991, such as Land, Machinery, Building, residential, commercial, industrial and other classes of real properties including improvements affixed or attached thereon:
b)It shall likewise include the following
1) Those which are undeclared and subject to taxes;
2) Those which are declared but the real property taxes thereon have not yet been paid;
3) Those included in public auction conducted by the Government of this
Municipality but have not yet been purchased by private persons or entities;
4) Property owners with pending cases in court whose ownership are in question;
5) Property sold by public auction whose ownership has not been officially transferred, due to non-issuance of final bill of sale by the Municipal Government.
