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Ordinance No. 0386 s.

2004
AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

RepubliKa ng Pilipinas
Lungsod ng Caloocan
TANGGAPAN NG SANGGUNIANG PANLUNGSOD

ORDINANCE NO. 0386 s. 2004


(PROPOSED ORDINANCE NO. 1062)

AN ORDINANCE ENACTING THE


UPDATED CALOOCAN CITY
REVENUE CODE OF 2004
WHEREAS, major sources of revenues of the city government of the city are derived from the
implementation of the 1992 Revenue Code of Caloocan City , and
WHEREAS, there is a need to update the above revenue ordinance to cope with the changes
brought about by the past years since its enactment and the challenges of the present- day and upcoming
time toward a better City of Caloocan.
NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Panglungsod of Caloocan City
pursuant to the provisions of the 1987 Philippine Constitution. Republic Act No. 7160 and other laws that.
TITLE 1- GENERAL PROVISIONS

THE CODE: POLICY AND INTERPRETATION

SECTION 1. Title.- This Ordinance shall be known and cited as The Caloocan City Updated
Revenue Code of 2004.
SEC. 2. Scope. - This Code shall govern the levy, assessment and collection of taxes , fees and
charges impose by the City government.
SEC. 3. Declaration of Policy.- The City government in the exercise of its taxing and other
revenue-raising powers shall be governed by the following principles:
1. The levy of taxes shall be equitable, progressive ,and as far as practicable, based on the tax
payers ability to pay:
2. Taxes, fees , charges and other impositions shall:
(i)
be levied and collected only for public purposes;
(ii)
not be unjust, excessive , oppressive , or confiscatory; and
(iii) not be contrary to law , public policy , national and City economic policy , or in
restraint of trade;
3. The collection of taxes, fees , charges and other impositions shall in no case be assigned to
any private person; and
4. The revenue collected pursuant to the provisions of this Code shall accrue solely to the
benefit of and subjected to the disposition of the City government.
SEC. 4. Rules of interpretation.- In construing the provisions of this Code, the following rules of
construction shall be observed unless inconsistent with the manifest intent of the provisions or when
applied would lead to absurd or highly improbable results.

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

1. Common and Technical Words All words and phrases shall be construed and understood
according to the common and approved usage of the language. But technical words and phrases and
such other words which may have acquired a particular or appropriate meaning or that which is
defined in this Code shall be construed and understood according to such technical , particular ,
appropriate meaning or as defined;
2. Gender and Number Every word in this Code importing the Masculine gender shall extend to both
male and female. Every word importing the singular number shall likewise be applicable to several
persons or things, and every word importing the plural number shall likewise apply to one person or
thing;
3. Computation of Time The time in which any act is to be done as provided in this Code or in any
rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be
computed by excluding the first day and including the last day. Except if the last day falls on
Sunday or holiday in which case the same shall be excluded from the computation.
And the next business day shall be considered the last day;
4. References All references to titles, chapters, and sections are to titles. chapters ,and sections
In this Code , unless otherwise specified;
5. Conflicting Provisions of Chapters If the provisions of different chapters contravene each
Other , the provision of each chapter shall prevail as to specific matters and questions involve
therein; and
6. Conflicting Provisions of Sections If the provisions of different sections in the same chapter
Conflict with each other , the provisions of the section which is last in point or sequence shall
prevail.

TITLE II REAL PROPERTY TAXATION

Chapter 1
DECLARATION AND APPRAISAL OF REAL PROPERTY

SEC. 5. Declaration of Real Property by owner or Administrator.- It shall be the duty of all
persons , natural or juridical, owning or administering real property including the improvements thereon
within the territorial jurisdiction of Caloocan City, to prepare or cause to be prepared and with the City
assessor or sworn statement declaring the true value of their property whether previously declared or
undeclared , taxable or exempt, which shall be the current and fair market value of the property as
determined by the declarant. Such declaration shall contain a description of the property sufficient in
detail to enable the City assessor to identify for the same for assessment purposes. The owners
declaration of real property herein referred to shall be filed with the City Assessor once every three(3)
years commencing January first (1st) after approval of this Code.
SEC. 6. Duty of Persons Acquiring Real Property or Making Improvements Thereon (a) All
persons , natural or juridical , or their duly authorized representatives , who acquire at ant time a parcel or
parcels of land in Caloocan City shall file with the City Assessor a sworn statement declaring the true
value of the subject property within sixty(60) days following the acquisition of such property as evidence
by a duly notarized or final deed of conveyance executed between the contracting parties bearing proof of
registration from register of deeds . the sixty-day (60) period shall commence from the date of execution
of the deed of conveyance.
(b) In the case of buildings, structures and other improvements, property owners or their duly
authorized representatives shall likewise file a sworn declaration of the true value of the subject buildings
, structures and other improvements within sixty (60) days after :
1.
The date of a duly notarized final deed of sale , contract, or other deed of conveyance
covering the subject property executed between the contracting parties;
2.
The date of completion or occupancy / use of the newly constructed building or structure
whichever comes earlier; and

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

3.

The date of completion or occupancy / use of any expansion, renovation or additional


structures made upon any existing building , structure or improvement whichever comes
earlier ,
(c) In the case of machinery , the sixty-day(60) period for filing the required declaration of
property values shall commence on the date of the installation thereof based on the certification of the
City building Official.
SEC. 7. Declaration of real property by the City Assessor When any person by whom real
property is required to be declared refuses or fails to make such declaration within the time prescribed ,
the City Assessor shall declare the property in the name of the defaulting owner and shall assess the
property for taxation in accordance with the provisions of this title. No oath shall be required of a
declaration made by the City Assessor.
SEC. 8. Listing of Real Property in the assessment Roll- (a) All real property, whether taxable or
exempt. Located in Caloocan City shall be listed in the assessment roll prepared and maintained by the
City Assessor and to be submitted to the City treasurer and City Finance Coordinator on or before the
thirty first (31st) day of December of each year. Real property shall be listed , valued , and assessed in
the name of the owner or administrator or anyone having legal interest in the property. A journal of
assessment transaction for newly assessed or reassessed real property and their values shall likewise be
submitted to City treasurer and City Finance Coordinator every month.
(b)
The undivided real property of a deceased person shall be listed . valued and assessed n the
name of the estate or of the heirs and devises without designating them individually; and undivided real
property other than that owned by a deceased shall be listed , valued and assessed in the name of one or
more co-owners. Provided, however, that such heir devisee, or co-owner shall be liable personally and
proportionately for all obligations imposed under this title and the payment of the real property tax with
respect to the undivided property.
(c)
The real property of a corporation. Partnership or association shall be listed , valued and
assessed in the same manner as that on an individual.
(d)
Real property owned by the republic of the Philippines , its instrumentalities and political
subdivisions, the beneficial use of which has been granted for consideration or otherwise to a taxable
person, shall be listed , valued and assessed in the name of the possessor , grantee , or of the public entity
if such property has been acquired or held for resale or lease.
SEC. 9. Real Property Identification System All declarations of real property made under the
provisions of this Code shall be kept and filed under a uniform classification system to be established by
the City Assessor pursuant to such guidelines as may be issued by the appropriate government agency for
the purpose.
SEC.10. Notification of Transfer of Real Property Ownership (a)Any person who transfers real
property ownership to another shall accordingly notify the City Assessor within sixty(60) days from the
date of such transfer. The notice of transfer shall include the mode of conveyance , description of property
alienated , and the name and address of the transferee, together with the tax clearance and transfer tax
receipt.
(b)
In addition to the notice of transfer, the previous property owner shall likewise surrender to
the City Assessor, the tax declaration covering the subject property in order that the sane may be
cancelled from the assessment records of the City. If however ,said previous owner still owns property
other than the property alienated , he shall, within the prescribed sixty-day(60) period, file with the City
Assessor ,an amended sworn declaration of the true value of the property he retains in accordance with the
provisions of Sec.5 and Sec.6 of this Chapter.
(c)
Notaries public shall furnish the City Assessor with a copy of any deed transferring
ownership or any title to any real property within thirty (30) days from the date of notarization.
SEC. 11. Duty of registrar of deeds to Apprise City Assessor of real Property Listed in
registry.(a)
On or before the thirtieth (30)day of June of ever year , the registrar of deeds, in
accordance with Sec. 209,R.A. 7160, shall prepare and submit to the City Assessor the abstract of his
registry of property which includes a brief but sufficient description of the real property entered therein,
their present owners, and the date of their most recent transfer or alienation accompanied by copies of the
corresponding deeds of sale, donation, or partition or other forms of alienation.

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AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

(b)
Before any document of transfer , alienation, or encumbrance of real property may be
registered, the registrar of deeds shall require the presentation of tax clearances issued by the City
treasurer to the effect that all current year and past year basic and real property taxes including the
additional levy on special education fund, and the tax on transfer of real property ownership due on the
subject property, have been paid in full including interests or penalties due thereon. Failure to provide
such clearances shall be a valid cause for the registrar or deeds to refuse the registration of the document.

SEC. 12. Duty of the City Building Official to Transmit Copy of Certificate of Occupancy or use
of Building and structure, and Certificate for the registration of Machinery to City Assessor.(a)The City Building Official shall transmit a copy of certificate of occupancy or use of building
and structure to the City Assessor within thirty (30) days from issuance of such certificate for assessment
purposes.
(b)The City building Official shall also transmit to the City Assessor within thirty(30) days from
the date of issuance of permits for the installation of any machinery, including mechanical contrivances
and apparatus attached to or affixed on land or any other improvement thereon including those machinery
which are not permanently affixed on land but are actually immovable by destination.
(c)Where is found to be more convenient or efficient , the City Building Official may in lieu of
individual copies of the said permits or certificates , furnish the City Assessor with monthly summaries of
issued permits or certificates within the first ten(10) days of the succeeding month. The City building
official shall likewise furnish the City Assessor with copies of the building floor plans where the
machinery are installed or used.
(d)For machinery that are not covered above such as heavy equipment used I the field , the City
official in charge of their registration and issuance of permits shall transmit to the City Assessor within
thirty(30) days from the date of issuance of certificate of registration or permit thereof.
SEC. 13. Duty of Geodetic Engineer to Furnish Copy of Plans to City Assessor It shall be the
duty of al geodetic engineers ,public or private , pursuant to Sec. 211. R.A. 7160, to furnish free of charge
the City Assessor with a white or blue print or electronic copy of all approved original or subdivision
plans or maps of surveys they have conducted within Caloocan City within (30) days from receipt of such
approved plans from the land Management Bureau. National Land Titles and deed Registration
Administration , or Housing and Land Use Regulatory Board , as the case may be.
SEC. 14. Authority of City Assessor to Take Evidence For the purpose of obtaining information
on which to base the market value of any real property within Calocan City. The City Assessor may
summon the owners of the properties to be affected or persons having legal interest therein and witnesses.
Administer oaths , and take deposition concerning the property , its ownership, amount, nature, and value.
Chapter 2
REAL PROPERTY ASSESSMENT
SEC. 15. Classes of Real Property for Assessment Purposes Real property shall be classified as
residential , commercial , industrial, or special in accordance with the City Zoning Ordinance.
SEC. 16. Actual Use of Real Property as Basis for Assessment (a) Real property shall be
classified, value, and assessed on the basis of its actual use regardless of where it is located , whoever
owns it, or whoever uses it.
(b) A real property may be used for one or more purposes and may be classified into parts as
residential , commercial, industrial, or special depending on its actual uses.
SEC. 17. Assessment Levels The assessment levels to be applied to the fair market value of real
property to determine its assessed value is hereby set as follows:

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

1.

2.

On lands:
Class

Assessment Levels

Residential
Commercial
Industrial

15%
40%
45%

On Buildings and Other Structures:


(i)
Residential:
Fair Market value
Over
Not Over
P 500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00

500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
(ii)

Commercial or Industrial
Fair Market value
Over
Not Over

On Machineries:
Class

Assessment Levels

20%
30%
40%
50%
60%

Assessment Levels

Commercial
Industrial
4.

0%
20%
25%
35%
40%
50%
60%

1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00

1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
3.

Assessment Levels

40%
50%

On Special Classes (Cultural, Scientific, and Hospital)


Assessment level for all lands , buildings.
Machineries and other improvements..10%

SEC. 18. General Revisions of Assessment (a) The schedule of values of real property under
Sec. 13-24 , City Ordinance No. 0140 s. 1992 is hereby amended by the new schedule of values of real
property prepared by the Assessor-members of the Local Treasury and Assessment District in compliance
with Sec. 1. Presidential Decree No.921 and Sec.212 and 219 Republic Act No.7160.
(b) The new real property assessment and property classification shall be in a separate book in this
Code for earlier revision thereof pursuant to Sec.219 Republic Act No.7160.
(c) The news assessment levels and tax rate for residential properties and provided for in this
Codes shall not take effect until the revised assessment based on the new schedule of values is applied and
the notice of reassessment is issued.
SEC. 19. Date of Effectivity of Assessment and Reassessment All assessments and
reassessments made after the first (1st) day of January of any year shall take effect on the first(1st) day of
January of the succeeding year. 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 the gross illegality of the assessment

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

when made, or to any other abnormal cause, shall be made within ninety(90) days from the date any such
cause occurred , and shall take effect at the beginning of the next quarter following the reassessment.
SEC. 20. Assessment of Real Property Subject to Back Taxes (a) Real property declared for the
first time shall be assessed for the taxes for the period during to which it would have been liable but in no
case shall it exceed ten (10) years prior to the date of initial assessment. Provided, however, that such
taxes shall be computed on the basis of applicable schedule of values in force during the corresponding
period.
(b) If such taxes are paid on or before the end of the quarter following the date the notice of
assessment was received by the owner or his duly authorized representative no interest for delinquency
shall be imposed thereon, otherwise, such taxes shall be subject to an interest of two percent (2%) per
month or a fraction thereof from the date of receipt of the assessment until such taxes are fully paid.
SEC. 21. Notification of New or Revised Assessment and Property Classification (a) When
real property is assessed for the first time or when an existing assessment is increased or decreased, the
City Assessor after review of the Office of the City Mayor shall within thirty (30) days, give written
notice of such new or revised assessment to the person in whose name the property is declared.
(b) No property reclassification shall be made by the City Assessor without review and approval
of the Office of the City Mayor.
SEC. 22. Provisions on the Appraisal and Assessment of Land, Structure and Other
Improvement. In order to ensure equitable levels of taxation the following shall be observed in the
appraisal and assessment of land, structure and other improvements:
1.
For lots and improvements situated at the corner of two streets with different base values,
the higher the base value shall be used in the computation of their assessed values.
2.
For lots with natural ground elevations of two(2) meters or more below the established line
and grade the nearest road, a reduction of fifteen percent (15%) of the base value of land
per square meter may be allowed for three (3) years due to the cost of filling and
compaction or building on stilts to bring the same at par with the adjoining developed lots.
A certification from the City Engineer is also required for the purpose.
3.
Open spaces, parks or roads in subdivisions unless already donated and turned over the
City government shall be listed separately as taxable in the name of the subdivision owner
and such open spaces, parks and roads shall be appraised at thirty percent (30%) of the
total estimated value.
4.
Vacant or idle lands shall be classified and assessed in accordance with the zoning
ordinance of the City.
5.
Spit assessment of a single property of land, structure and/or improvement shall be applied
based on its different actual uses such as residential, commercial, industrial and special or
any combination thereof.
6.
All subdivision lands and improvements owned and declared under the name of a
subdivision developer and principally devoted for the object of profit shall be classified
and assessed as commercial. Provided, however, individual lots and improvements of such
subdivision, the ownership of which has been transferred to the buyer or has been sold
under installment plan, shall be classified as per their actual uses.
7.
All lands, structures and other improvements owned and declared under the name of a
developer of a privately-owned public cemetery or memorial park which are principally
and exclusively devoted for the object of profit shall be classified as commercial.
Individual cemetery lots, the ownership of which has been transferred to the buyers; shall
be classified as special.
8.
Condominium buildings shall be initially assessed on the schedule of unit construction cost
and be classified as commercial properties. Condominium units that are already transferred
to individual owners or has been sold under installment plan shall be classified in
accordance with their actual uses and shall be assessed based on the building schedule of
unit construction cost, provided, that such condominium deducted from the total assessed
taxable value of the mother condominium building.
9.
All structures from the sixth (6th) floor to the (10th) floor shall be appraised eighty percent
(80%) of the original assessment based on the schedule of unit construction costs; from the

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

10.

11.

12.

eleventh (11th) floor to the twentieth (20th) floor, sixty percent (60%); and beyond the (20th)
floor, forty percent (40%) of the original based on the schedule of unit construction costs.
Ancillary improvements, such as bank and record vaults, swimming pools, fences,
pavements, towers, tanks, chimneys, and similar structures which are appurtenances of the
main building or structures shall be appraised separately and independently from the main
building.
Building and improvements constructed on mere tolerance of the owner or those without
the appropriate permits shall be assessed in accordance with the schedule of unit
construction costs. The owner or administrator of such building and improvement shall be
required to the file a sworn declaration of true value of the subject property with the City
Assessor and pay Five Hundred Pesos (P500.00) for annual registration thereof to the City
Treasurer.
depreciation of the value of buildings and improvements shall be allowed in accordance
with the schedule of depreciation to be adopted in the revised schedule of values for
buildings and improvements.

SEC. 23. Appraisal and Assessment of Machinery (a) The fair market of a new machinery
shall be the acquisition cost. 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.
(b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other
charges, brokerage, arrastre and handling, and installation charges at the present site. The cost in foreign
currency of imported machinery shall be converted to the peso cost on the basis of prevailing foreign
currency exchange rates as fixed by the Bangko Sentral ng Pilipinas.
SEC. 24. Depreciation Allowance for Machinery For purposes of assessment, a depreciation
allowance shall be made for the machinery at rate of five percent (5%) of its original costs or its
replacement or reproduction cost as the case may be, for each year of use, provided that the remaining
minimum value for all kinds of machinery shall be fixed at twenty percent (20%) of such original,
replacement, or reproduction cost for as long as the machinery is useful and in operation.

Chapter 3
ASSESSMENT APPEALS
SEC. 25. City Board of Assessment Appeals (a) Any property owner or person having legal
interest or claim in the property who is not satisfied with the assessment of his property made by City
Assessor may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal
to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed therefore,
together with copies of the tax declaration and such affidavits or documents in support of the appeal.
(b) No protest on assessment shall be entertained unless taxpayer first pays the tax. The tax
receipts acknowledging the tax payments shall bear the words paid under protest
SEC. 26. Organization, Powers, Duties and Functions of the City Board of Assessment Appeals
(a) The City Board of Assessment Appeals pursuant to Sec. 227. R.A. 7160, shall be composed of the
Registrar of Deeds as Chairman, the City Prosecutor, and the City Engineer as members, who shall serve
as such in an ex-officio capacity without additional compensation.
(b) The chairman of the City Board of Assessment Appeals shall have the power to designate any
employee of the City to serve as Secretary to the Board also without additional compensation
(c) The chairman and members of the City Board of Assessment Appeals shall assume their
respective positions without need of further appointment or special designation.
SEC. 27. Meetings and Expenses of the City Board of Assessment Appeals- (a) The City Board
of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt
disposition of appealed cases without entitlement to per diem or traveling expenses for their attendance in

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

board meetings except when conducting an ocular inspection of real properties whose assessment is under
appeal, in which case, such expenses shall be charged against the general fund of the City.
(b) All necessary expenses of the City Board of Assessment Appeals shall be charged against the
City funds appropriated therefore.
SEC. 28. Action by the City Board of Assessment Appeals - (a) The City Board of Assessment
Appeals shall decide the appeal within one hundred twenty (120) days from the date of receipt of such
appeal. After hearing, the Board 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.
(b) In the exercise of its jurisdiction, the City Board of Assessment Appeals shall have the power
to summon witnesses, administer oaths, conduct ocular inspection, take depositions, and issue subpoena
and subpoena duces tecum. The proceeding of the City Board of Assessment Appeals shall be conducted
solely for the purpose of ascertaining the facts without necessarily adhering to the technical rules
applicable in judicial proceedings.
(c) The Secretary to the City Board of Assessment Appeals shall furnish the owner of the property
or the person having legal interest therein, and the City Assessor with a copy of the decision of the Board
within fifteen (15) days from the promulgation of the decision.
(d) The City Assessor upon the receipt of the decision of the Board shall immediately furnish
copies thereof the City Mayor and the Sangguniang Panlungsod.
(e) The owner of the property or the person having legal interest therein who is not satisfied with
the decision of the Board may within thirty (30) days after receipt of the decision, appeal to the Central
Board of Assessment Appeals in accordance with the Sec. 230 of R.A. 7160 and Art. 321 of its
Implementing Rules and Regulations. The City Assessor upon the approval of the City Mayor likewise
elevate the case with the Central Board of Assessment Appeals if he is not satisfied with the decision of
the City Board of Assessment Appeals.
SEC. 29. Effect of Appeal on the Payment of Real Property Tax- Appeal on the assessments of
real property made under the provisions of this Code shall, in no case, suspend the collection of the
corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to
subsequent adjustment depending upon the final outcome of the appeal.

Chapter 4
IMPOSITION OF REAL PROPERTY TAXES

SEC. 30. Basic Tax on Real Property There is hereby levied an annual tax on the assessed value
of all real property such as land, building, machinery and other improvements located in the City in
accordance with the following rates:
Class

Rate

Residential
Commercial
Industrial
Special Class

One and One-half Percent (1.5%)


Two Percent (2%)
Two Percent (2%)
One Percent (1%)

SEC. 31. Additional Levy on Real Property for the Special Education Fund - In addition to the
basic tax on real property imposed in the preceding section except on residential property, an additional
tax of one percent (1%) of the assessed value is hereby levied on all taxable real property in the City, the
proceeds of which shall accrue to the Special Education Fund to 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 by the
City School Board.

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AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

SEC. 32. Exemptions from the Real Property Taxes (a) The following are exempted from the
payment of the basic real property tax including the additional levy for the Special Education Fund:
1. Real property owned by the Republic of the Philippines or any of its political subdivisions
except when the beneficial use thereof has been granted for consideration or otherwise to a
taxable person;
2. Charitable institutions, churches, parsonages or convents appurtenant thereto, mosques, nonprofit or religious cemeteries, and all lands, buildings and improvements actually, directly, and
exclusively used for religious, charitable or educational purposes;
3. All real property owned by duly registered cooperatives as provided for R.A. No. 6938; and
4. Machineries and equipment used for pollution control and environmental protection.
(b) Pursuant to Sec. 234, R.A. 7160, any exemption, except provided herein, from payment of real
property tax granted to or presently enjoyed by, all persons including government-owned or controlled
corporations, are withdrawn and shall be subject to the impositions provided for in this Title.
SEC. 33. Temporary / Partial Exemptions from Real Property Taxes - Real property in the
following cases shall be granted temporary or partial exemptions from paying real property taxes:
1. All newly constructed commercial and industrial buildings including improvements thereon
shall be granted real property tax exemptions for a period of three (3) years after issuance of
certificates of occupancy and use;
2. Idle and/or vacant lots for three (3) years or more where new construction of buildings are
made shall be given fifty percent (50%) discount on land tax payment for a period of three (3)
years and tax exemptions on improvements thereon for a period of three (3) years after
issuance of certificates of occupancy and use;
3. Newly acquired and installed machineries shall be granted tax exemptions for a period of three
(3) years after issuance of their certificates of installation, provided that the order machineries
are declared and taxed accordingly; and
4. Landowners whose properties are squatted upon by informal settles shall be temporarily
exempt from paying the real property tax of the squatted area after verification of the City
Engineer and certified by the City Assessor. Such exemption shall be lifted when the owner
has already full control of the property in question.
SEC. 34. Proof of Exemption of Real Property from Taxation (a) Every person by or for whom
real property is declared, who shall claim any tax exemption for such property under this Title shall file
with the City Assessor within (30) days from the date of the declaration of real property, sufficient
documentary evidence in support of such claim including corporate charters, title of ownership, articles of
incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents.
(b) If the required evidence is not submitted within the prescribed period, the property shall be
listed as taxable in the assessment roll.
(c) No claim for tax exemption shall be granted unless it is reviewed by the City Legal Officer.

Chapter 5
COLLECTION AND ALLOCATION OF REAL PROPERTY TAXES
SEC. 35. Date of Accrual of Tax The real property taxes shall accrue on the first (1st) day of
January of each year and from that date, as provided for under Sec. 246. R.A. 7160, the same shall
constitute a lien on the property which shall be superior to any lien, mortgage encumbrance of any kind
and shall be extinguished only upon payment of the delinquent tax.
SEC. 36. Collection of Taxes (a) The collection of the real property taxes with interest thereon
and related expenses, and the enforcement of remedies provided in this Title and any applicable laws shall
be the responsibility of the City Treasurer.
(b) The City Treasurer upon the approval of the City Mayor may deputize the barangay treasurer
to collect real property taxes in the barangay, provided that the barangay treasurer is authorized by the
punong barangay and he is properly bounded by the City for the purpose.

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

SEC. 37. Notice of Time for Collection of Tax The City Treasurer shall on or before the thirty
first (31st) day of January of each year post the notice of the date when the basic real property tax and
additional levy on real property for Special Education Fund may be paid without interest at conspicuous
and publicly accessible place at the City Hall.
SEC. 38. Payment of Real Property Taxes in Installments (a) The owner of real property or the
person having legal interest therein may pay basic real property tax and the additional levy on real
property for the Special Education Fund due thereon without interest in four (4) equal installments; the
first installment to be due and payable on or before the thirty-first (31st) day of march, the second
installment on or before the thirtieth (30th) day of June, the third installment, on or before the thirtieth
(30th) day of September, and the last installment on or before the thirty-first (31st) day of December of
each year.
(b) Both the basic real property tax and the additional levy on real property for Special Education
Funds shall be collected together. In case only a portion of the tax is paid, such payments shall be
proportionately divided and applied to both.
SEC. 39. Application of Payments Payments or real property taxes shall first be applied to prior
years delinquencies, interest, and penalties, if any and only after said delinquencies are settled may tax
payments be credited for the current period.
SEC. 40. Advanced Payment Discount If the current basic real property tax and the additional
levy on real property for the Special Education Funds are paid in full for the whole year on any day in
January the taxpayer shall be entitled to an advanced payment discount of fifteen percent (15%) of the
amount of the tax due and payable. When the same taxes are paid in full in February, the discount shall be
ten percent (10%) ; when pain in full in March only five percent (5%) discount shall be availed of .
SEC. 41. Interest on Unpaid Real Property Tax Failure to pay the basic property tax and the
additional levy on real property for the Special Education Fund upon the expiration of the periods
prescribed in Sec. 38 hereof shall subject the taxpayer to the payment of interest at the rate of two percent
(2%) per month on the unpaid amount or fraction thereof until the delinquent tax shall have been fully
paid, provided, that in no case shall the total interest on the unpaid tax portion thereof exceed thirty-six
(36) months.
SEC. 42. Notice of Delinquency in the Payment of real Property Taxes (a) When real property
taxes become delinquent, the City Treasurer shall immediately cause a notice of delinquency to be posted
at the main entrance of the City Hall and its annex in the North and in a conspicuous and publicly
accessible place in each barangay of the City. The notice of delinquency shall also be published once a
week for two (2) consecutive weeks, in a newspaper of general circulation in the City.
(b) In addition thereto, he notice of delinquency may be posted in the website or homepage f the
Caloocan City government.
SEC. 43. Distribution of Proceeds (a) The proceeds of the basic real property tax including
interest thereon, and the proceeds from the use, lease, disposition, sale or redemption of property acquired
at public auction shall be distributed as follows :
1.
2.

Seventy percent (70%) shall accrue to the City; and


Thirty percent (30%) shall be distributed to barangays in the following manner:
(i)
Fifty percent (50%) shall accrue to the barangay where the property is located; and
(ii)
Fifty percent (50%) shall accrue equally to all barangays of the of the City.
(b) The proceeds from the additional levy on real property for the Special Education Fund shall
accrue as a special fund for the City School Board to be spent in accordance with Sec. 100 and Sec. 272,
R.A. 7160.

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Chapter 6
COLLECTION REMEDIES
SEC. 44. Remedies for the Collection of Real Property Taxes (a) For the collection of the real
property taxes, the City Treasurer may avail of remedies by way of administrative action through levy on
real property, or by judicial action.
(b) These remedies are cumulative, simultaneous and unconditional that is, any or all of the
remedies or combination thereof may be resorted to. The use or non-use of one remedy shall not be a bar
against the institution of the others. Formal demand for the payment of the delinquent taxes and penalties
due is not a pre-requisite to such remedies. The notice of delinquency required in Sec. 42 of this Title
shall be sufficient for the purpose.
SEC. 45. City Governments Lien Pursuant to Sec. 257. R.A. 7160 real property taxes imposed
under this Code shall constitute a lien for the City government of the property subject to tax, superior to
all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof
enforceable by administrative or judicial action and may only be extinguished upon payment of the taxes
and the related interest and expenses.
SEC. 46. Levy on Real Property (a) After the expiration of the time required to pay the real
property taxes imposed under this Title, real property subject to such tax may be levied upon through the
issuance of a warrant on or before , or simultaneously with the institution of the civil action for the
collection of the delinquent tax. The warrant of levy shall operate with the force of legal execution
throughout the City.
(b) The City Mayor shall be informed of the names of the property owners subject to collection
remedies and before the issuance of warrant of levy.
(c) Levy on real property to enforce the collection of taxes shall be made in the manner herein set
forth:
1. The City Treasurer when issuing a warrant of levy shall prepare the duly authenticated
certificate showing the name of the delinquent property owner or person having legal interest
therein, he description of the property, the amount of the taxes due and the interest thereon:
2. The warrant of levy shall be mailed to or served upon the delinquent real property owner
or person having legal interest therein. In case the real property owner can not be located, the
warrant shall be served to the occupant or administrator of the subject property;
3. The City Assessor and Registrar of Deeds of the City shall be furnished copies of the
said warrant of levy and shall annotate the tax declaration and certificate of title, respectively; and
4. The City Treasurer shall submit a written report on the warrant of levy to the City
Mayor and Sangguniang Panlungsod within ten (10) days after receipt of the warrant of levy by
the property owner or person having legal interest in the property.
SEC. 47. Penalty for Failure to Issue and Execute Warrant Without prejudice to criminal
prosecution under the Revised Penal Code and other applicable laws, the City Treasurer who fails to issue
or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within
thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise
thereof in an administrative or judicial proceeding shall be dismissed from the service.
SEC. 48. Advertisement and Sale The advertisement and sale of delinquent real property shall
comply with the following procedures:
1. Within thirty (30) days after service of the warrant of levy, the City Treasurer shall proceed to
publicly advertise for sale or auction the delinquent real property to satisfy the tax delinquency
and expenses of sale;
2. The advertisement shall be effected by posting a notice at the main entrance of the City Hall,
and in a conspicuous and publicly accessible place in the Barangay where the real property is
located, and by publication once a week for two (2) consecutive weeks in a newspaper of

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CALOOCAN CITY REVENUE CODE OF 2004

general circulation in the City. In addition thereto, the advertisement and sale may be posted in
the website or home page of Caloocan City government;
3. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and
the 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.
4. At any time before the date fixed for the sale, the owner of the real property or person having
legal interest therein may stop the proceedings by paying the delinquent taxes, the interest due
thereon and the expenses of sale;
5. The sale shall be held either at the main entrance of the City Hall, or on the property to be sold,
or at nay other place as specified I the notice of the sale;
6. Within thirty (30) days after the sale, the City Treasurer shall makea report of the sale to the
City Mayor and Sangguniang Panlungsod , and which shall form part of his records; and
7. The City 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 the 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 real
property or person having legal interest therein.
SEC. 49. Redemption of Delinquent Real Property Sold (a) Within one (1) year from the date
of sale, the owner of the delinquent real property or person having legal interest therein, or his duly
authorized representative, shall have the right to redeem the property upon payment to the City Treasurer
the amount of delinquent taxes, including the interest due thereon, and the expenses of the sale from the
date of delinquency to the date of the sale, plus interest of two percent (2%) per month on the purchase
price from the date of the sale to the date of redemption. 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 City Treasurer.
(b) From the date of sale until the expiration of the period of redemption, the delinquent real
property shall remain in the possession of the owner or person having legal interest therein who shall be
entitled to the income and other fruits thereof.
(c) The City Treasurer upon receipt from the purchaser of the certificate of sale, shall forthwith
return to the latter the entire amount paid by him plus the interest of two percent (2%) per month.
Thereafter, the property shall be free from lien of such delinquent tax, interest due thereon and expenses
of sale.
SEC. 50. Final Deed to Purchaser In case the owner or person having legal interest therein fails
to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed of
conveyance to the purchaser of the said property free from lien of the delinquent tax, interests due thereon
and expenses of sale.
SEC. 51. Purchase of Property by the City Government for Want of Bidder (a) In case there is
no bidder for the real property advertised for sale as provided herein or if the highest bid is for an amount
insufficient to pay the real property tax and the related interests and expenses of sale, the City Treasurer
conducting the sale shall after duly informing the City Mayor purchase the property on behalf of the City
to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall
be reflected upon the records of his office.
(b) It shall be the duty of the Registrar of Deeds in the City upon registration with his office of any
such declaration of forfeiture, to transfer the title of the forfeited property to the City without the necessity
of an order from a competent court pursuant to Sec. 263. R.A. 7160.
(c) Within one (1) year from the date of such forfeiture, the taxpayer or his duly authorized
representative, may redeem the property by paying to the City Treasurer the full amount of the real
property tax and other related interests and expenses of sale.

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(d) If the property is not redeemed as provided herein, the ownership thereof shall be fully vested
on the City government, provided that the equivalent tax shares of the barangays and the City School
Board on the delinquent and forfeited real property are fully paid to them by the City government
otherwise the barangays and the City School Board shall become part owners of said forfeited property.
SEC. 52. Resale of Real Estate Taken for Real Property Taxes - Upon recommendation of the
City Mayor, the Sangguniang Panlungsod through an ordinance, may authorize the sale and disposal of
the real property acquired under the preceding section at public auction and in conformity with Sec. 379.
R.A. 7160.
SEC. 53. Collection of Real Property Taxes through Judicial Action The collection of real
property taxes may be enforced through a civil action filed before a court of competent jurisdiction. The
City Treasurer shall file the civil action for on behalf of the City for collection of real property taxes.
SEC. 54. Action Assailing Validity of Tax Sale (a) Pursuant to Sec. 267 R.A. 7160 no court
shall entertain any action assailing the validity of any sale at public auction of real property or rights
therein under this Title until the taxpayer shall have deposited with the court the amount for which the real
property was sold, together with the interest of two percent (2%) per month from the date of sale to the
time of the institution of the action. The amount so deposited shall be paid to the purchaser of the
auctioned real property if the deed is declared invalid but it shall be returned to the depositor if the action
fails.
(b) Likewise, no court shall declare a sale at public auction invalid by reason of irregularities or
informalities in the proceedings unless the substantive rights of the delinquent owner of real property or
the person having legal interest therein have been impaired.
SEC. 55. Payment of Delinquent Taxes on Real Property Subject of Controversy In any action
involving the ownership or possession of or succession to real property, the court may at its own accord or
upon representation of the City Treasurer, award such ownership, possession or succession to any party
to the action upon payment to the court of the taxes with interest due on the property and all other
expenses that may have accrued, subject to the final outcome of the action.

SEC. 56. Certification of City Treasurer on Delinquencies Remaining Uncollected (a) The
City Treasurer shall prepare a certified list of all real property tax delinquencies which remained
uncollected or unpaid for at least one (1) year and a statement of the reason or reasons for such noncollection or non-payment, and shall submit said document to the City Mayor and Sangguniang
Panlungsod on or before December thirty-first (31st) of the year immediately succeeding the year in which
the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for
collection provided in this Title.
(b) In the event the City Treasurer fails to submit the certified list of all real property
delinquencies within the prescribed period, he shall be subjected to appropriate administrative sanction.
SEC. 57. Periods Within Which to Collect Real Property Taxes (a) The real property taxes
shall be collected within five (5) years from the date they become due. 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 thereof within
ten (10) years from the discovery of such fraud or intent to evade payment.
(b) The period of prescription within which to collect shall be suspended for the time during which
1. The City Treasurer is legally prevented from collecting the tax;
2. The owner of the property or the person having legal interest therein request for
reinvestigation and executes a waiver in writing before the expiration of the period within
which to collect; and
3. The owner of the property or the person having interest therein is out of the country or
otherwise cannot be located

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CALOOCAN CITY REVENUE CODE OF 2004

Chapter 7
SPECIAL PROVISION
SEC. 58. Obligation of the City Government When Acquiring delinquent Real Property It
shall be the obligation of the City government to pay the corresponding shares of the City School Board
and barangays based on total amount of taxes including interests thereon after deduction therefrom the
cost of publication and other related expenses of the City government- acquired delinquent real property.
SEC. 59. Sharing in the Costs of Assessment and Collection The City School Board and the
barangays shall share in the cost of collection of real property taxes. A ten percent (10%) deduction from
their respective share on the real property tax collection shall be retained by the City government to
accrue to the general fund as a special account to defray the cost of assessment and collection or real
property taxes.
SEC. 60. Comprehensive Real Property Tax Campaign The City government together with the
public school teachers and barangay officials shall institute a comprehensive real property tax campaign
in order to institute tax compliance on the part of the taxpayers lessen tax delinquencies and increase
revenues from realty taxes. To finance such activity the City School Board and the barangays in addition
to the provision provided for in Sec. 59 hereof are enjoyed to contribute in accordance with the financial
benefits they may derive from the imposition and collection of real property tax.
SEC. 61. Real Property Tax Relief - The Sangguniang Panlungsod may grant tax reliefs upon
recommendation of the City mayor, to delinquent real property owners by condoning penalties imposed
upon real property tax delinquencies and allowing installment payments on the basic real property tax and
the additional levy on real property for the Special Education Fund within three (3) years upon effectivity
of the ordinance therefore.

Chapter 5
PENAL PROVISION

SEC. 62. Omission of real Property from Assessment Rolls and Other Acts (a) Any officer
charged with the duty of assessing real property who willfully fails to assess, or who intentionally omits
from the assessment or tax roll any real property which he knows to be taxable or who willfully or
negligently under assessed any real property, or who intentionally violates or fails to perform any duty
imposed upon him by law relating to the assessment of real property shall be punished by a fine of not
less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by
imprisonment of not less than one (1) month nor more than six (6) moths, or both such fine and
imprisonment, at the discretion of the court.
(b) The same penalty shall be imposed upon any officer charged with the duty of collecting the
tax due on real property who willfully or negligently fails to collect the tax and institute the necessary
proceedings for the collection of the same.
(c) Any other officer required by law to perform the acts relating to the administration of the real
property tax or to assist the City Assessor or City Treasurer in such administration who willfully fails to
discharge such duties shall upon conviction be punished by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1)
month nor more than six (6) months, or both such fine and imprisonment at the discretion of the court.
SEC. 63. Government Officials Delaying Assessment of Real Property and Assessment Appeals
Any government official who intentionally and deliberately delays the assessment of real property or the
filing of any appeal against its assessment shall upon conviction be punished by a fine of not less than
One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of
not less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the
discretion of the court.

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SEC. 64. Failure to Dispose Delinquent Real Property at Public Action The City Treasurer
who fails to dispose of delinquent real property at public auction in compliance with the pertinent
provision of R.A. 7160 and any other City officials whose acts hinder the prompt disposition of
delinquent real property at public auction shall upon conviction be punished by a fine of not less than One
Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not
less than one (1) month nor more than six (6) months, or both such fine and imprisonment at the
discretion of the court.
SEC. 65. Prohibitions of the City Government Officials in Acquiring Delinquent Real
Properties Any government official or employee directly including his relatives up to third degree of
affinity or consanguinity shall be prohibited from acquiring delinquent real property in public auction.

TITLE III TAX ON BUSINESS

Chapter 1
TAX ON BUSINESS

SEC. 66 . Imposition of Tax There is hereby imposed an annual tax on the following persons
natural or judicial who establish, operate, conduct or maintain their respective business within the City of
Caloocan at the rates prescribed hereunder:
1. On manufacturers, assemblers, repackers, processors, or manufacturers of nay article of
commerce of whatever kind or nature in accordance with the following schedule:
Gross Sales/Receipts for the
Preceding Calendar Year
Less than
P 50,000.00 or more but less
than
100,000.00 or more but less
than
150,000.00 or more but less
than
200,000.00 or more but less
than
300,000.00 or more but less
than
500,000.00 or more but less
than
750,000.00 or more but less
than
1,000,000.00 or more but less
than
2,000,000.00 or more but less
than
3,000,000.00 or more but less
than
4,000,000.00 or more but less
than
5,000,000.00 or more but less
than
6,000,000.00 or more but less

P 50,000.00
100,000.00

Amount of Tax
Per Quarter
340.25
680.50

Amount of Tax
Per Annum
P1,361.00
2,722.00

150,000.00

907.50

3,630.00

200,000.00

1134.25

4,537.00

300,000.00

1588.00

6,352.00

500,000.00

2268.75

9,075.00

750,000.00

3300.00

13,200.00

1,000.000.00

4125.00

16,500.00

5671.75

22,687.00

6806.25

27,225.00

8167.50

32,670.00

9528.75

38,115.00

10054.50

40,218.00

10797.50

43,190.00

2,000,000.00
3,000,000.00
4,000,000.00
5,000,000.00
6,000,000.00

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CALOOCAN CITY REVENUE CODE OF 2004

than
7,000,000.00 or more but less
than
8,000,000.00 or more but less
than
9,000,000.00 or more but less
than
10,000,000.00 or more but less
than
11,000,000.00 or more but less
than
12,000,000.00 or more but less
than
13,000,000.00 or more but less
than
14,000,000.00 or more but less
than
15,000,000.00 or more but less
than
16,000,000.00 or more but less
than
17,000,000.00 or more but less
than
18,000,000.00 or more but less
than
19,000,000.00
up to
Over P20,000,000.00

7,000,000.00
11700.00

46,800.00

13162.50

52,650.00

13921.75

55,687.00

15537.50

62,150.00

16087.50

64,350.00

16623.75

66,495.00

17160.00

68,640.00

17696.25

70,785.00

18232.50

72,930.00

18768.75

75,075.00

19305.00

77,220.00

20020.00

80,080.00

20735.00

82,940.00

8,000,000.00
9,000,000.00
10,000,000.00
11,000,000.00
12,000,000.00
13,000,000.00
14,000,000.00
15,000,000.00
16,000,000.00
17,000,000.00
18,000,000.00
19,000,000.00
20,000,000.00
82,940.00
plus 27.5% of 1% in
excess
of
P20,000,000.00

2. On, wholesalers , distributors, or dealers of any article of commerce of whatever kind or


nature in accordance with the following schedule:
Gross Sales/Receipts for the
Preceding Calendar Year
Less than
P 50,000.00 or more but less
than
100,000.00 or more but less
than
150,000.00 or more but less
than
200,000.00 or more but less
than
300,000.00 or more but less than
500,000.00 or more but less
than
750,000.00 or more but less
than
1,000,000.00
up to
Over P2,000,000.00

P 50,000.00
100,000.00

Amount of Tax
Per Quarter
272.25
544.50

Amount of Tax
Per Annum
P 1,089.00
2,178.00

150,000.00

771.25

3,085.00

200,000.00

998.25

3,993.00

300,000.00

1361.25

5,445.00

500,000.00
750,000.00

1815
2722.50

7,260.00
10,890.00

1,000.000.00

3630.00

14,520.00

4125.00

16,500.00

2,000,000.00
16,500.00
plus 33% of 1% in
excess of
P2,000,000.00

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3. On retailers of any article of commerce of whatever kind or nature in accordance with the
following schedule:
Gross Sales/Receipts for the
Preceding Calendar Year
More than P 50,000.00 but less
than
75,000.00 or more but less than
100,000.00 or more but less
than
150,000.00 or more but less
than
200,000.00 or more but less
than
300,000.00 or more but less than
400,000.00 or more but less
than
500,000.00 or more but less
than
600,000.00 or more but less
than
750,000.00
up to
Over 1,000,000.00

P 75,000.00

Amount of Tax
Per Quarter
385.00

Amount of Tax
Per Annum
1,540.00

100,000.00
150,000.00

517.00
742.50

2,068.00
2,970.00

200,000.00

976.00

3,916.00

300,000.00

1320.00

5,280.00

400,000.00
500,000.00

1677.50
1773.75

6,710.00
7,095.00

600,000.00

2612.50

10,450.00

750.000.00

3506.25

14.025.00

1,000.000.00

3712.50

14.850.00
14.850.00
plus 1% in excess of
P1,000,000.00

Retailers with gross receipts or sales of Fifty Thousand Pesos (P50,000.00) or less of the
preceding calendar year shall be exclusively taxed by the barangay where business is located.
4. On exporter and on manufacturers, producers, wholesalers, distributors, dealers or retailers
of essential commodities at a rate of one-half (1/2) of the rates prescribed in paragraphs (1), (2) and (3) of
this section.
(i)

Essential commodities such as rice and corn: whatever or cassava flour, meat dairy
products, locally manufactured, processed or preserved food, sugar, salt and other
agricultural, marine and fresh water products whether in their in their original state or not;
cooking oil and gas; laundry soap, detergents, and medicine; agricultural implements,
equipment and post-harvest facilities, fertilizers, pesticides, insecticides, herbicides, and
other farm inputs; poultry feeds, and other animal feeds; school supplies; and cement.

(ii)

The term exporters shall refer to those who are principally engaged in the business of
exporting goods and merchandise, as well as manufacturers and producers whose goods or
products are both sold domestically and abroad. The amount of export sales shall be
excluded from the total sales and shall be subject only to one-half (1/2) of the rates
prescribed above.

(iii)

Those dealing in essential commodities shall separate their domestic sales and sales of
non-essential commodities to avail of the lower tax rates, otherwise, their gross sales or
receipts hall be assessed regularly and they shall pay the taxes as prescribed in paragraphs
(1), (2) and (3) of this Section.

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5. On contractors, in accordance with the following schedule:


Gross Sales/Receipts for the
Preceding Calendar Year
Less than
50,000.00 or more but less than
75,000.00 or more but less than
100,000.00 or more but less
than
150,000.00 or more but less
than
200,000.00 or more but less than
250,000.00 or more but less
than
300,000.00 or more but less
than
400,000.00 or more but less
than
500,000.00 or more but less
than
750,000.00
up to
1,000,000.00
up to
Over 2,000,000.00

P 50,000.00
75,000.00
100,000.00
150,000.00

Amount of Tax
Per Quarter
226.75
363.00
544.50
816.75

Amount of Tax
Per Annum
P 907.00
1,452.00
2,178.00
3,267.00

200,000.00

1089.00

4,356.00

250,000.00
300,000.00

1497.25
1905.75

5,989.00
7,623.00

400,000.00

2541.00

10,164.00

500.000.00

3403.00

13,612.00

750.000.00

3815.50

15,262.00

1,000.000.00

4228.00

16,912.00

2,000.000.00

5625.00

22,500.00
22,500.00
plus 1.125% in excess
of P2,000,000.00

(i)

The term contractor includes persons, natural or judicial, not subject to professional tax,
whose activity consists essentially of the sale of all kinds of services for a fee regardless of
whether or not the performance of the service calls for the exercise or use of the physical
or mental faculties of such contractor or his employees.

(ii)

The enumeration of contractors under Sec. 131 (h) R.A. 7160 is adopted except those,
which area specially and separately taxed under this Code.

6. Lessor or Sub-lessor of real estates including improvements thereon shall pay the tax in
accordance with the following schedule:
Gross Sales/Receipts for the
Preceding Calendar Year
Less than
20,000.00 or more but less than
30,000.00 or more but less than
40,000.00 or more but less than
50,000.00 or more but less than
75,000.00 or more but less than
100,000.00 or more but less than
125,000.00 or more but less than
150,000.00 or more but less than
200,000.00 or more but less than
300,000.00 or more but less than
400,000.00 or more but less than
500,000.00 or more but less than

Amount of Tax Per Annum


P 20,000.00
30,000.00
40,000.00
50,000.00
75,000.00
100,000.00
125,000.00
150,000.00
200.000.00
300.000.00
400,000.00
500,000.00
600,000.00

18

Non-Residential
P 330.00
660.00
935.00
1,100.00
1,375.00
1,650.00
1,925.00
2,200.00
2,805.00
3,905.00
5,032.00
6,215.00
7,398.00

Residential
P 103.00
310.00
880.00
1,032.00
1,293.00
1,540.00
1,815.00
2,063.00
2,580.00
3,608.00
4,642.00
5,671.00
6,705.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

600,000.00 or more but less than


700,000.00 or more but less than
800,000.00 or more but less than
900,000.00
up to
Over P 1,000,000.00
(i) Non-residential

700.000.00
800.000.00
900,000.00
1,000,000.00

8,062.00
10,890.00
12,045.00
12,870.00

7,733.00
8,767.00
9,757.00
10,747.00
P 12,870.00 plus
1.21% in excess
of P1,000,000.00
P 10,747.00 plus
1.19% in excess
of P1,000,000.00

(ii) Residential

7. Owners or operators of restaurants, refreshment parlors and those offering meals and food
services to customers shall pay the tax at a rate of one percent plus thirty percent of percent (1%+30%of
1%) on the gross receipts or sales of the preceding calendar year.
8. On banks, lending investors, pawnshops, insurance companies and other financial
institutions at a rate of twenty seven percent of one percent (27%of 1%) on the gross receipts of the
preceding calendar year derived from interest, commissions, and discounts from lending activities,
income from financial leasing, dividends, rentals on property and profit from exchange or sale of property
and insurance premiums.
9. Owners or operators of memorial parks and industrial estates including their facilities at a
rate of one percent (1%) on the gross receipts or sales of the preceding calendar year.
10. Owners or operators of privately-owned public markets and shopping centers shall pay the
tax at a rate of two percent (2%) on the gross receipts of the preceding calendar year.
11. Owners or operators of motels and other places offering similar facilities and services shall
pay the tax at a rate of one and one-eight percent (1.125%) on the gross receipts of the preceding calendar
year.
12. Owners or operators of funeral parlors and burial services shall pat the tax at a rate of one
and one-eight percent (1.125%) on the gross receipts or sales of the preceding calendar year.
13. Owners or operators of sauna baths , massage parlors and similar establishments shall pay
the tax at a rate of one and one-eight percent (1.125%) on the gross receipts of the preceding calendar
year.
14. On construction, general engineering, and general building contractors shall pay the tax at a
rate of one and one-eight percent (1.125%) on the gross receipts or sales of the preceding calendar year.
15. Owners or operators of places of amusement and recreation shall pay the tax based on the
gross receipts or sales of the preceding calendar year in accordance with the following tax rate schedule:
(i)
For family entertainment such as theaters, cinemas, circuses, resorts, internet cafes and
other similar establishments...1%
(ii)
For sports and recreation such as bowling alleys, billiard halls, golf courses race tracks,
electronic/computer game centers, and other similar establishments2%
(iii) For fun and pleasure such as night clubs, cabarets, bars, beer houses, music, lounges,
KTVs, and other similar establishments 3%
Provided, that the gross receipts or sales from admission fees and similar charges subject to
amusement tax on admission fees under this Code shall be deducted from the gross
receipts or sales subject to tax on business.
Ordinance No. 0386 s.2004
16. Owners or operators of community antennae television system (cable TVs) shall pay the tax at
a rate of one and one eight percent (1,125%) on the gross receipts or sales of the preceding calendar year.

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17. Owners or operators of computer rentals, computer based ,services , fax services, electronic
copying, printing and internet services shall pay the tax at a rate of fifty percent of one percent (50% of
1%) on the gross receipts of the preceding calendar year.
18. Owners or operators of gasoline stations and dealers of petroleum products shall pay the tax at
a rate of fifty percent of one percent (50% of 1%) on the gross receipts or sales from oil, gasoline and
other services rendered by said establishments for the preceding calendar year.
19. Owners or operators of artesian well, deep well , water processing retailing, distributing and
refilling stations, shall pay the tax at a rate of seventy five percent of one percent (75% of 1%) on their
gross receipts or sales for the preceding calendar year.
20. Owners or operators of schools, colleges and universities, shall pay the tax at a rate of twenty
five percent of one percent (25% of 1%) on the gross receipts for the preceding calendar year, except
government-owned, non-stock and non-profit institutions.
21. Owners or operators of hospitals and other medical institutions shall pay the tax at the rate of
twenty five percent of one percent (25% of 1%) on the gross receipts for preceding calendar year.
22. On any business not specifically mentioned in the preceding paragraphs and sections of this
Code but operating within the territorial jurisdiction of Caloocan City shall pay the tax at the rate of three
percent (3%) on the gross receipts or sales of the preceding calendar year.

Chapter 2
SITUS OF THE TAX

SEC.67 Situs of the tax (a) business establishments principally based in Caloocan City with
factories, assembly plants, plantations, farms and project offices outside the city, and in the same vein,
factories, assembly plants, plantations, farms and project offices found in Caloocan City with principal
offices elsewhere, shall be subjected to the following sales allocation pursuant to Sec. 150 of R.A 7160,
Art. 243 of A.O. 270, and DOF local finance Circular Nos. 1.2.&3 s. 1993, No. 3-95.
1. All sales or receipts from goods and services made by any business establishments whose
principal office is located in the City of Caloocan, without any branch, sales office, factory,
warehouse, project office, plantation or farm elsewhere, shall be recorded in the principal
office and the tax payable to the City.
2. All sales or receipts from goods and services made in branch , sales office, or warehouse
located within the territorial jurisdiction of Caloocan City shall be recorded in said branch,
sales office, or warehouse and the tax thereon payable to the City.
3. All sales or receipts from goods and services producted from factory, assembly plant or project
office located within the territorial jurisdiction of Caloocan City and recorded in the principal
office located outside the City shall be taxable by the City in an amount equivalent to seventy
percent (70%) of the taxes due on said sales or receipts. The remaining thirty percent (30%)
may be paid in the City or municipality where the principal office is located.
4. In case where the manufacture or production of goods and services is not entirely done in the
factory , assembly plant or project office within the territorial jurisdiction of Caloocan City but
also in another factory, assembly plant, project office, plantation, or farm located in another
city or municipality, the tax due on the seventy percent (70%) sales allocation shall be prorated
with the other City or Municipality in proportion to their respective volumes of production
during the period for which the tax is due.
5. In case where the factory located within the City but the plantation is located in another
locality, the tax due on the seventy percent (70%) sales allocation shall be divided as follows:

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Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

(i)
(ii)

Sixty percent (60%) to Caloocan City; and


Forty Percent (40%) to the City or Municipality where the plantation is located.

6. In the case of manufacturers or producers who engage the services of an independent


contractor to produce or manufacture some of their products, the rules on sales allocation and
payment of tax shall apply except that the factory, assembly plant, or warehouse of the
contractor utilized for the production and storage of the manufacturer products shall be
considered as the factory, assembly plant, or warehouse of the manufacturer.
7. For sales made by trucks, vans or vehicles in the city where the manufacturer, producer,
wholesaler, retailer or dealer has a branch, sales office or warehouse in Caloocan City, the
sales shall be recorded in such branch, sales office, or warehouse and the tax due thereon paid
to the city otherwise such route sales shall no tax liability to Caloocan City
8. On construction projects:
(i) City, the business tax shall be paid immediately after the completion of the project.
(ii) In the case of overseas construction projects , the contractor shall declare separately the
gross receipts realized there from, which shall not be subject to the business tax.
(iii)In the case of pre-fabricated works which are paid for in accepted freely convertible
foreign currency with attendant installation work outside the Philippines, the gross
receipts realized there from shall be subjected only to one half (1/2) of the rate
prescribed for in Sec. 66 (5) of this Code.
9. Gross receipts on the lease of real properties found within the territorial jurisdiction of
Caloocan City shall be subject to business tax as provided in this Code regardless of where the
lessor business office is located.
(b) The gross receipts derived from transactions filed and negotiated in the branch of a bank of
financial institution operating in Caloocan city shall be recorded and taxed in this city regardless of the
final approving authority in line with the provisions of DOF Circular No. 1-93.

Chapter 3
ADMINISTRATIVE PROVISIONS

SEC. 68. Newly Operated Business (a) For a newly-started business covered in this Title, the
initial tax payment shall be twenty percent of one percent (20% of 1%) of the capital investment but not
more than Ten Thousand Pesos (P10,000.00) which shall be credited as tax payment for the succeeding
year.
(b) Thereafter, the tax shall be based on the gross sales or receipts for the preceding calendar year
as provided in the pertinent schedule.
SEC. 69. Retirement of Business (a) Any person who discontinues or close his business
operation shall with twenty (20) days upon closure of the business apply for the retirement with the
Business Permits and Licensing Office and surrender his permit to the city Mayor in a prescribed form.
(b) No business may be retired or terminated unless all taxes due are paid. A sworn statement of
its gross receipts or sales for the current year shall be presented to the City Treasurer and the
corresponding taxes shall be collected.
(c) Failure to retire the business and surrender the permit within the prescribed period shall subject
the taxpayer to a twenty five percent (25%) surcharge of his business tax liabilities.
SEC. 70. The related or Combined business (a) The conduct of operation of two or more
related business provided in this Title by anyone person, natural or judicial, shall require the issuance of a
separated permit to each business. The taxes imposed under this Title shall payable for every separate or

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CALOOCAN CITY REVENUE CODE OF 2004

distinct establishment and one line of business does not become exempt by being conducted with some
other business for which such tax been paid.
(b) Where a person conducts or operates two (2) or more businesses which are subject to the same
rate of tax, the tax may be computed on the combined total gross sales or receipts of the said two (2) or
more related businesses.
(c) Where a person conducts or operates two (2) or more businesses which are subject to the same
rate of tax, the gross sales or receipts of each business shall be separately reported for the purpose of
computing the tax due from each business.
SEC. 71. Death of Business Permittee When any individual paying a business permit die, and
the business is continued by a person interested in his estate, no additional payment shall be required for
the remainder of the term for which the permit was paid.
SEC. 72. Posting of Business Permit and Official Receipts Any person who shall establish or
operate any business activity within the City of Caloocan, shall first obtain the necessary business permit
from the City mayor and shall pay the necessary business permit fees and other regulatory fees and
charges imposed in this Code. The original copy of the business permit and official receipts for the
conduct of a business or undertaking shall be conspicuously posted in plain view at the place where the
business or undertaking is conducted. If he has no fixed place of business or office he shall keep the
official receipts or copy thereof in his possession.
SEC. 73. Issuance of Sales Invoices or Receipts (a) All persons subject to the tax on business
under this Code shall issue sales or commercial invoices or receipts in accordance with the requirements
of the Bureau of Internal Revenue.
(b) Non-Issuance of sales invoices or receipts shall be penalized by revocation of business permit.
SEC. 74 Time of Payment (a) Tax on business based on the preceding year gross receipts or
sales shall accrue on the first (1st) day of January of each year and payable within the first twenty (20)
days of each quarter. A ten percent (10%) discount shall be given to those who opt to pay the full amount
of tax due for the current year within the first twenty (20) days of January.
(b) Payments made by City government to any supplier or contractor shall be deducted, among
other withholding taxes, equivalent amount of applicable taxes due to the City. Such taxes withheld and
collected for the City may be deposited as special account in the general fund for appropriation and
obligation the year they become due. Businesses without plant, warehouse, sales office, branch or
principal office in the City shall be exempt from this requirement.
SEC. 75. Assessment and Collection of Tax on Business by the City Treasury The tax on
business imposed under this Code shall be assessed and collected by the City Treasurer . With the
approval of the City mayor and sangguniang barangay concerned, he may deputize the barangay treasurer
to collect business taxes, provided the City government shall pay the bond premiums required for the
purpose.
SEC. 76. Surcharges and Interest on Un-paid Business Taxes - There is hereby imposed a
surcharge of twenty five percent (25%) of the amount of business taxes not paid on time and an interest of
two percent (2%) per month of unpaid tax on business including surcharges, until such amount is fully
paid but in no case shall the total interest on the unpaid amount or portion thereof exceeds thirty six (36)
months.

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TITLE IV MISCELLANEOUS TAXES


Chapter 1
TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP

SEC. 77. Imposition of Tax (a) There is hereby imposed a tax on the sale, donation, barter, or
any other mode of transferring ownership of or the Title to Real Property at the rate of eighty two and a
half percent of one percent (82.5% of 1%) of the total consideration involved in the acquisition of the
property or the current fair market value of the property, whichever is higher.
(b) In the case of land, the fair market value of the transferred real property shall be based on the
schedule of land values adopted by the Sangguniang Panlungsod for real property tax purposes of the
latest zonal valuation of the Bureau of Internal Revenue or total consideration based on the acquisition of
the property, whichever is higher.
(c) In the case of buildings and other improvements, the schedule of unit construction cost
approved by the Sangguniang Panlungsod, less depreciation, shall be the bases of computing the fair
market value of the said property.
(d) The coverage of the tax includes any transfer of ownership or Title of real properties such as
lands, buildings and improvements, whether taxable or exempt from the real property tax imposed in Title
II of this Code.
(e) The registrar of Deeds in the City shall, before registering any deed, require the presentation of
evidence of payment of this tax. The City Assessor shall likewise make the same requirement before
canceling an old tax declaration and issuing a new one in place thereof.
SEC. 78. Time of Payment (a) It shall be the duty of the seller, donor or transferor, to pay the
tax herein imposed within sixty (60) days from the date of the execution of the deed.
(b) In the case of property subject to inheritance, it shall be the duty of the executor or
administrator of the property to pay the tax herein imposed within sixty (60) days from the date of the
property owners death.
(c) In the case of foreclosed real properties, the transfer tax shall be paid by the new owner within
sixty (60) days after the laps of the one (1) year redemption period.
SEC. 79. Notification of Transfer of Real Property Ownership Notaries public and real
property owners shall furnish the City Treasurer and the City Assessor with a copy of any deed
transferring ownership or any title to any real property within thirty (30) days from the date of the
notarization.
Chapter 2
PROFFESSIONAL TAX

SEC. 80. Imposition of Tax There is hereby imposed an annual professional tax of Three
Hundred Thirty Pesos (P330.00) on each person engaged in the exercise or practice of his profession
requiring government examination within the territorial jurisdiction of Caloocan City. The following
professionals shall be subject to the tax :
Accountants, aeronautical engineers, agricultural engineers, architects, chemical engineers,
chemists, civil engineers, criminologists, custom brokers, dentists, dieticians, electrical engineers,
electronics and communication engineers, environmental planners, foresters, Geodetic engineers, interior
designers, insurance brokers, landscape architects, lawyers, librarians, marine desk officers, marine
engineers, marine engine officers, master electricians, master plumbers, mechanical engineers, medical
practitioners, medical technologists, midwives, mining engineers, naval architects, nurses, nutritionists,
optometrists, pharmacists, physical therapists, professional teachers, radio logic technologists, real estate
brokers, sanitary engineers, social workers, veterinarians, x-ray technologists, and other professional
license by the Professional Regulation Commission, Supreme Court and other national government
agencies.

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CALOOCAN CITY REVENUE CODE OF 2004

SEC. 81. Payment of Tax and Practice of Profession (a) Every person legally authorized to
practice his profession shall pay the tax to the City Treasurer if he practices his profession or maintain his
office within the territorial jurisdiction of Caloocan City provided, however, that if he practices his
profession in the City but maintains his office outside the city, then he shall pay the tax to province or city
where his office is located.
(b) The professional tax shall be payable annually on or before the thirty first (31st) day of January
of each year. 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 he
conducted with some other professions for which the tax has been paid. Professionals exclusively
employed in the government shall be exempt from the payment of this tax.
(c) Any individual or corporation within the territorial jurisdiction of Caloocan City employing a
person subject to professional tax shall require such person the payment of his professional tax before
employment and annually thereafter.
(d) Any person subject to professional tax shall write in deeds, receipts, prescriptions, reports,
books of account, plans and designs, surveys and maps, as the case may be the official receipts number
issued to him by the City government in payment of professional tax.
Chapter 3
ANNUAL FIXED TAX ON DELIVERY AND SERVICE MOTOR VEHICLES
SEC. 82. Imposition of Tax (a) There is hereby imposed an annual fixed on any motor vehicle
used in the delivery or distribution of any product or for servicing business customers within Caloocan
City in accordance with the following schedule:
Two-wheels
P 100.00
Three-wheels
300.00
Four-Wheels
500.00
More than four-wheels
750.00
(b) Delivery and service motor vehicles of business establishments given business permit in
Caloocan city shall only be subject to fifty percent (50%) of the above rates.
SEC. 83 Payment of Tax The tax shall be paid annually within the first twenty (20) days of
January. I case of a newly started business or newly-acquired motor vehicle the owner or operator of the
same shall pay the tax before the motor vehicle is allowed to operate in the city roads.
SEC. 84. Administrative Provision (a) Upon application and payment of the tax on delivery and
service motor vehicle, a sticker supplied by the city shall be issued to be displayed conspicuously at the
windshield of the said vehicle. For motorcycles and tricycles, the sticker shall be posted at the left side of
fuel tank
(b) No motor vehicle intended for business delivery or service shall be allowed to be used within
the territorial jurisdiction of Caloocan City without a valid sticker for the purpose.
(c) The Department of Public Safety and Traffic Management shall implement the provisions of
this Chapter.
Chapter 4
TAX ON PRINTING AND PUBLICATION BUSINESS
SEC. 85. Imposition of Tax There is hereby imposed a tax at the rate of eighty two and a half
percent of one percent (82.5.% of 1%) based on annual gross or sales for the preceding calendar year
derived from the operation of business of printing or publication of :
1.
Any book, newspaper, magazine, review, or bulletin; and
2.
Cards, posters, leaflets, handbills, certificates, pamphlets and other of similar nature.
SEC. 86. Exemption from Tax The receipts from the printing and /or publishing of books or
other reading materials prescribed by the Department of Education as school texts or references for which
a separate record shall be kept, shall not be included in the gross receipts or sales subjects to the tax herein

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CALOOCAN CITY REVENUE CODE OF 2004

imposed. For this purpose, the taxpayers shall submit a copy of the evaluation f the Instructional Materials
Council Secretariat on said books or reading materials applied for exemption from tax.
SEC. 87. Payment of tax The tax shall be paid to the City Treasure on or before the twentieth
(20 ) day of January of each year.
th

Chapter 5
FRANCHISE TAX
SEC. 88. Restatement of Franchise Tax Chapter 1 (Franchise tax) of Ordinance No. 0368 s.
2003 and all its sections is related as chapter 5 with new section numbers as presented in this Code.
SEC. 89. Imposition Tax Notwithstanding any exemption granted by any law or other special
law there is hereby imposed, pursuant to Sec. 137, R.A.7160, a tax on business enjoying a franchise
granted by the government operating within the territorial jurisdiction of Caloocan City at the rate of
eighty two and a half percent of one percent (82.5% of 1) of the gross receipts of sales of the preceding
calendar year.

SEC. 90. Coverage The following businesses operating within the territorial jurisdiction of
Caloocan City under a franchise or special privilege are covered to pay franchise tax.
1. All business enjoying a franchise either granted by the congress of the Philippines, national
franchising offices. Metropolitan Manila Development Authority, Sangguniang panlungsod of
Caloocan City or any local government unit when operating within the territorial jurisdiction
of Caloocan City.
2. All government owned or controlled corporations given franchise to engage in public utility
and public service;
3. Any activity which the City government is authorized by law to provide, establish, maintain
operate or grant establishments in operation thereof through franchise to private persons such
as but not limited to communication and transportation facilities, pay parking spaces , public
transportation terminals , stalled vehicles towing and impounding services, toll roads city
pounds, slaughterhouses, livestock markets, public markets, talipapa , electric supply
generation and distribution, public cemeteries, crematoriums, sewerage systems, waste
collection and disposal and other similar public utility; and
4. Any authorized gaming activity.
SEC. 91. Establishment and Maintenance of Branch or Sales Office All franchise holders
operating within the territorial jurisdiction of Caloocan City shall establish and maintain their respective
branches or sales offices to record all gross receipts or sales derived from their operation in the City ;
otherwise their business permits and other regulatory permits shall be denied for non- compliance of the
provisions of this Chapter. All sales , receipts, and income derived in the city shall be recorded in the said
office and shall be subject to franchise tax as provided herein.
SEC.92. Required Documents to Operate No franchise holder shall operate his business within
the territorial jurisdiction of Caloocan City without a valid business and other regulatory permits. For the
purpose, the franchise holder shall file an application with the office of the Caloocan City Mayor and
attaching with it the following documents and information:
1.
2.
3.
4.
5.

Copy of the documents granting franchise or special privilege;


Certificate of registration and/or incorporation from appropriate government agencies;
Current year plan of operation in the City;
Immediately preceding years gross receipts or sales from operation in the City; and
Other information as may be required.

SEC. 93. Exemption from Tax The franchise tax herein imposed shall not apply to holders of
certificates of public convenience for the operation of public utility vehicles.

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SEC.94. For Newly-Started Business with a Franchise (a) For a newly-started business , the
initial tax payments shall be twenty percent of one percent (20% of 1%) of the capital investment but
not more than Ten Thousand Pesos (10,000.00) and which shall be credited as tax payment for the
succeeding year as provided in the pertinent schedule.
SEC.95. Time of Payment Tax on businesses enjoying a franchise shall accrue on the first (1st)
dat of January of each year and payable within first twenty (20) days of each quarter. A discount of ten
percent (10%) shall be given when entire tax due is paid within the first twenty (20) days of January.

Chapter 6
AMUSEMENT TAX ON ADMISSION
SEC. 96. Impose of Tax (a) There is hereby imposed an amusement tax to be collected from the
proprietors, lessees, or operators of theaters , entertainment houses , circuses, cockpits, gymnasia, sports
arena, resorts and other places of amusement and recreation at the rate of thirty percent (30%) of the gross
receipts or sales derived from admission fees.
(b) Cinemas/movie houses shall be charged at the rate of fifteen percent (15%) of the gross
receipts or sales derived from admission fees.
SEC. 97. Exemptions The holding of operas, concerns, dramas, recitals, painting and art
exhibitions, flower shows, musical programs, literary and oratorical presentations. Except pop, rock and
similar concerts shall be exempt from the payment of the amusement tax imposed in the preceding
section.
SEC. 98. Admission Tickets - The proprietor , lessee or operator of amusement place where fees
are required to be paid for admission, shall apply for printing of admission tickets with the office of the
City mayor. The tickets shall be printed by a duly accredited printer of the National Printing Office or by
the City government of Caloocan. The tickets shall be serially numbered and shall indicate the name and
address of the amusement place, name and address of the printer , the admission fee and the amount of
tax. The serial number must be printed on both ends of tickets such that when divided into two (2) upon
being presented for admission, the serial number shall appear on both ends.
SEC. 99. Registration of Admission Tickets The proprietors , lessees or operators of amusement
and recreation places shall register their admission tickets to the office of the City Mayor before selling
the same to the public. The proprietors , lessees or operators of the place of amusement shall keep a true
and correct record of inventory of tickets, indicating the total number of registered tickets and the serial
number tickets sold from day to day.
SEC. 100. Manner of Disposing the Admission Tickets The gate keepers shall drop one- half
(1/2) of the torn ticket in a locked transparent box and the other half should be returned to the costumer.
The box shall only be opened in the presence of duly authorized representatives from the office of the
City Mayor. Under no circumstances shall the recycling of tickets be allowed. Any operator , owner or
lesser of amusement and recreation places found to have recycled or re-used tickets shall be subject to the
penalties prescribed under this Code.
SEC. 101. Authority to Inspect The City Treasurer , the City Mayor or their authorized
representatives shall be allowed to monitor the sale of admission tickets, to inspect dispensing of tickets,
or to verify whether the tickets are registered or not. They are also authorized to confiscate any
unregistered and/or recycled tickets.
SEC. 102. Other entertainment Places Entertainment and recreation places which do not issue
admission tickets but required admission fees from their customers shall be changed the same tax rate
based on their gross receipts or sales on admission fees. For this purpose, the definition of admission fees
issued by the BIR regulations No. 14-67 is hereby adopted. Whereby any amount paid for entrance, seats,

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tables, and other similar accommodations including charges for the use of facilities are considered
admission fees regardless of whether an admission ticket is issued or not.
SEC. 103. Time of Payment The proprietors, lessees or operators of amusement and recreation
places shall submit a monthly report on the number of tickets sold. Their serial numbers and the number
of tickets which remained unsold during the month and pay the corresponding amusement tax due thereon
to the City treasurer within the first twenty (20) days of the following month. Those not issuing admission
tickets shall be submit a sworn statement of their gross receipts or sales on admission fees within the same
period prescribed any pay the corresponding taxes. In case of itinerant operators of amusement and
recreation places such circuses and local ferias, the tas herein prescribed shall be paid immediately after
the last day of operation to the City treasurer based on the gross receipt or sales on admission fees issued.

Chapter 7

COMMUNITY TAX
SEC. 104. Imposition of Tax There is hereby imposed a community tax on persons , whether
natural or juridical , in accordance with the provisions of this Chapter.
SEC. 105. Individuals Liable to Community Tax (a) The following persons residing in
Caloocan City are liable to Community Tax:
1.
Eighteen (18) years of age , or over;
2.
Have been regularly employed on a wage or salary basis for at least thirty (30) consecutive
working days during any calendar year;
3.
Engage in Business or occupation;
4.
Own real property; or
5.
Required by law to file an income tax return.
(b) They shall pay an annual community tax of five pesos and fifty centavos (5.50) and an annual
additional tax of One Peso and Ten Centavos (P1.10) for every One Thousand Pesos (,1000.00) of income
regardless of whether from business, exercise of profession or from property which in no case shall
exceed Five Thousand Pesos (5,000).
(c) In the case of husband and wife, the additional tax herein imposed shall be based on the total
gross receipts or earnings derived by them.
SEC. 106. Juridical Persons Liable to Community Tax Every Juridical person with principal
office in Caloocan City shall pay an annual community tax of Five Hundred Fifty Pesos (P550.00) and an
annual additional tax, which shall not exceed Ten Thousand Pesos (P10,000.00) in accordance with the
following schedule.
1. For every Five Thousand Pesos (P5,000.00) worth of real property in the Philippines owned by
such juridical person during the preceding, year based on the local assessors valuation where
the real property is situated Two Pesos and Twenty Centavos (P2.20): and
2. For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings during the preceding
year Two Pesos and Twenty Centavos (P2.20)
SEC. 107. Time of Payment The community tax shall accrue on the first (1st) day of January of
each year which shall be paid not later than the last day of February of the same year.
SEC. 108. Community Tax Certificate The community tax certificate shall be issued to every
person or corporation upon payment of the community tax. However a community tax certificate may be
issued to any person or corporation not subject to the community tax upon payment of Five Pesos (P5.00)
SEC. 109. Presentation of Community Tax Certificate (a) The following occasions require the
presentation of community tax certificate by an individual pursuant to Sec. 156. R.A. 7160:
1. Acknowledges any document before a notary public:
2. Takes the oath of office upon election or appointment to any position in the government;
3. Receives any license , certificate, or permit from any public authority:

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4. Pays any Tax or fee to the government:


5. Receives any money from public fund;
6. Transacts other government or public official business: or
7. Receives any salary or wage from any person or corporation.
(b) When, through its duly authorized officers, any corporation subject to the community tax
receives any license , certificate; or permit from any public authority, pays any tax or fee, receives money
from public funds, or transacts other official business, its shall be the duly of the public official with
whom such transaction is made or business is done , to require such corporation to exhibit the community
tax certificate.
SEC. 110. Supply of Blank Forms of the Community Tax certificates to Barangay Treasurers
(a) The city treasurer shall provide the blank forms of the community tax certificates to the barangy
treasurers who are deputized and bonded accordingly to collect community tax.
(b)
The deputized barangay treasurers shall collect the community tax both from individuals
and juridical persons residing or with principal offices within their respective barangays.
(c)
Barangay treasurers shall remit their community tax collections within five (5) days of the
succeeding month ; failure to comply will subject them to a penalty as provided for in this Code.
SEC. 111. Distribution of Proceeds The proceeds of the community tax directly collected by the
City Treasurer shall accrue entirely to the City. However proceeds of the community tax collected
through the barangay treasurers shall be appointed as follows:
a. Fifty percent (50%) shall accrue to the City; and
b. Fifty percent (50%) shall accrue to the barangay where the is collected.
SEC. 112. Automatic Release of Barangay Share The share of the Barangays from the Community tax
collected by the barangay treasurers shall be released to the barangay concerned without the need for
further action. As such , the share of the barangays shall automatically be appropriated and the funds for
purpose shall be taken from the collection of the community tax.
Chapter 8
TAX ON TRANSFORTATION BUSINESS
SEC. 113. Imposition of Tax (a) operators of motor vehicles for hire based in Caloocan City
shall pay an annual fixed tax for every motor vehicle based on the following schedule:
Buses, cargo trucks and vans
P400.00
Taxis
200.00
Jeepneys
100.00
Other vehicles for hire excluding motorized tricycles and pedicabs
100.00
(b) No owner or operator of motor vehicles for hire shall be allowed to establish their garage and
terminals in the City unless the corresponding tax imposed herein has been paid.
SEC. 114. Payment of Tax (a) owners and operators of motor vehicles for hire shall pay the
corresponding tax within the first twenty (20) days of January to the City Treasurer upon the issuance of
an order of payment by the department of Public Safety and Traffic Management. A newly started
business shall pay the tax within one (1) month from the start of business operation.
(b) Upon payment of the tax due , windshield stickers shall be issued for free. Replacement of lost
or mutilated stickers shall be charge One Hundred Pesos (P100.00) per sticker.
Chapter 9
TAX ON SUBDIVISIONS AND HOUSING PROJECTS
SEC. 115. Imposition of Tax (a) Owners ,operators or developers of subdivisions and
housing projects shall pay an annual tax based on the following schedule:
1. On subdivision s , Two Pesos per square meter (P2.00/sq. m.) of the remaining saleable
lots titled in their names.

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2. On housing projects , Five Pesos per square meter (P5.00/sq. m.) of floor area of the
remaining saleable units titled in their names.
(b) Lands devoted for roads, alleys, open spaces, and devoted for common use shall be taxed onefourth (1/4) of the above rate. In the absence of any record delineating particular roads , alleys . and open
spaces , the computation for land allocation deemed devoted for common use is as follows:
Lots or Dwelling units Per Hectare
Percentage of Space
Devoted for Common Use
20 and below
3.5%
21-65
7.0%
66-100
9.0%
(c) In the case of tenements , condominiums and similar housing projects, spaces and facilities for
common use under communal ownership shall be taxed one fourth (1/4) of the above rate.
SEC.116. Payment of Tax - The tax shall be paid to the City Treasurer within the first twenty
(20) days of January of each year.
SEC. 117. Submission of List of Lot Buyers or Owners The owner, operator or developer of
subdivisions and housing projects shall submit to the City Treasurer the lists of names of lot and housing
unit buyers or owners within the first (1st) twenty (20) days of January of each year.

Chapter 10
TAX ON SIGNS, SIGNBOARDS AND ADVERTISEMENT
SEC. 118. Impose of Tax (a) There is hereby imposed a tax on signs, signboards , billboards or
advertisements at the rates prescribed hereunder:
1. Billboards or signboards for advertisements of business per square foot
(sq.ft.) per year:
(i) Single faced
(ii) Double faced
(iii) Movable Multi-faced
(iv) When using electric or neon lights, per sq. ft. per year, in addition
to the above
2. Billboards or signs for professionals, per sq. ft.., per year
3. Billboards, signs or advertisements for business and professions, painted on
any building or structure or otherwise separated or detached there from per sq.
ft. per year
4. Advertisement by means of placards, per unit, per month
5. Advertisements for business or profession shown in movie houses or
theaters, payable by owners of movie houses, per showing
6. Outdoor advertisements of movie films and shows, per display, per day

P30.00
60.00
100.00
30.00
24.00

27.00
5.00
50.00
100.00

(b) Advertisements displayed and replaced regularity within a years hall pay the applicable rates
above before installation and display of new advertisements.
(c) The tax imposed shall be paid by the owner or operator of the business establishment being
advertised, by the advertising agency which handled the advertising thereof, or by the owner or operator
of the facilities where the advertising is displayed, whomever is the one applying permit therefore.
(d) Signs, signboards and billboards at the place where the business is located and operated shall
be exempt from paying any of the above tax: provided however , that business without signs or
signboards indicating business names and products may be penalized by revocation of business permits
for having failed to put up business signs within a month after official notice for the purpose has been
issued by the Business Permits and Licensing Office.

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SEC. 119. Time of Payment (a) The tax imposed in this chapter shall be paid to the City
Treasurer the advertisement , sign, signboard or billboard is displayed or distributed.
(b) Advertisements displayed and replaced regularly within a year shall pay the applicable rates
above before installation and display of new advertisements.
SEC. 120. Outdoor Advertisements (a) Before any outdoor advertisement of one meter by one
meter (1 m. x 1 m.) and above in size may be installed. Erected or displayed, a permit shall be secured
from the office of the City Mayor through the Business Permit and Licensing Office.
(b) No free standing outdoor advertisement may be installed without first securing a permit from
the City Building Official.
(c) The plan or design of the advertisement shall be submitted for evaluation to the Cultural
Affairs and Tourism Services.
(d) All advertisements found to be against public safety or morals, or without valid permits shall
de dismantled or removed by the Department of Public Safety and Traffic Management after ten (10) days
from receipt of notice from the office of the City Mayor, the expenses of which shall be charged against
the owner of the structure.

TITLE V- REGULATORY FEES


Chapter 1
BUSINESS PERMIT FEES
SEC. 121. Imposition of Business Permit fees (a) Any person who shall establish, or operate or
conduct any business within the City shall be required to secure a business permit and pay the
corresponding fee therefore.
(b) The following permit fees shall be collected for the issuance of business permit to operate a
business within the City.

RATE/PERSON
EMPLOYED

RATE/AREA
OCCUPIED
IN M2

P 2,000.00
4,000.00
10,000.00
3,000.00

P 2.00
4.00
10.00
2.00

P 2.00
4.00
10.00
2.00

2,000.00

2.00

2.00

500.00

--

--

2,000.00
2,000.00

2.00
3.00

2.00
3.00

1,000.00
2,000.00

2.00
2.00

2.00
2.00

2,000.00
1,500.00

3.00
2.00

3.00
2.00

FIXED
ANNUAL
FEE
1. Manufacturers, assemblers, repackers,
processors, or producers of any good or article of
commerce of whatever kind or nature:
(i)
Essential
(i)
Non-Essential
(ii)
Hazardous
2. Wholesalers, distributors or dealers in any of
commerce of whatever kind of nature
3. Retailers in any article of commerce:
(a) Shopping centers, drugstore, hardware,
sand the like
(b) Sari-sari stores, public markets stall
holders. ambulant vendors and other
marginal retailers
4. Exporters
5. Contractors, except those enumerated in Item 14
6. Lessors or sub-lessor of real estates:
(a) Residential
(b) Non-Residential
7. Food Services
(a) Franchise food outlets
(b) Restaurant, refreshment parlors and those
offering meals and food services to costumers

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(c) Carinderias
8. Banks, lending investors, pawnshops, insurance
companies, and other financial institutions
9. Memorial parks and industrial estates including
their facilities
10. Privately owned public markets and shopping
centers
11. Motels and other places offering similar
facilities
12. Funeral parlors and burial services
13. Sauna baths, massage parlors and similar
establishments
14. Construction, general engineering and general
building contractors
15. Places of amuses and recreation
(a) For family entertainment such as theaters,
cinemas, circuses, resorts, internet cafes, and other
similar establishments
(b) For sports and recreation such as bowling
alleys, billiard halls, golf courses, race tracks,
electronic/computer game centers and other similar
establishments
(c) For fun and pleasure such as night clubs,
cabarets, bars, beer houses, music lounges, KTVs,
and other similar establishments
16. Community antennae television systems (cable
tvs)
17. Computer rentals, printing and internet
services
18. Gasoline stations and dealers of petroleum
products
19. Water refilling stations
20. Schools, colleges and universities
21. Hospitals and other medical institutions
22. Other businesses not specially mentioned
above

500.00
5,000.00

1.00
5.00

1.00
5.00

5,000.00

5.00

5.00

2,000.00

2.00

2.00

5,000.00

5.00

0.50

10,000.00
10,000.00

10.00
10.00

10.00
10.00

3,000.00

2.00

2.00

2,000.00

2.00

2.00

3,000.00

3.00

3.00

10,000.00

10.00

10.00

5,000.00

5.00

5.00

2,000.00

2.00

2.00

5,000.00

5.00

5.00

5,000.00
5,000.00
5,000.00
2,500.00

5.00
2.00
2.00
3.00

5.00
2.00
2.00
3.00

(c) The number of persons employed as the first variable in the determination of fees for business
permit shall mean the number of regular employees or workers, whether permanent or contractual needed
to operate the business. For the second variable which is the area occupied means the floor area utilized
for the conduct of business including open spaces that are actually and exclusively used to meet the needs
of the business.
SEC. 122. Payment of Fees Business permit fees prescribed under this Chapter shall be paid the
City Treasurer before any business can be lawfully commenced or pursued. I the ensuing year payment of
the annual permit fees shall be made on or before the twentieth (20th) day of January of each year.
SEC. 123. Application for Business Permit (a) An application for business permit shall be filed
with the Business Permits and Licensing Office. The application form to be provided for the purpose shall
set forth all necessary information, including the name and citizenship of the applicant, the description of
the business to be conducted , and such other information as may prescribed.
(b) Any false statement made by the applicant or licensee shall constitute a sufficient ground for
denying or revoking the permit without prejudice to the criminal liability of the applicant or permitte.

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SEC. 124. Payment and Issuance of Business Permit Issuance of business permit shall be made
by the Business Permits and Licensing Office upon payment of the corresponding taxes and fees to the
City Treasurer.
SEC. 125. Grounds for Non-Issuance of Business Permit A business permit may be refused to
any person on any of the following grounds:
1.
Who had previously violated any City ordinance or regulation relative to the granting of
business permits;
2.
Whose business establishment does not conform with the zoning regulations, safety,
health and requirements set forth by the law or City ordinance;
3.
Who has an unsettled tax obligation, debt or liability to the City government; or\
4.
who is not qualified under any provision of law or regulation to establish or operate the
business applied for.
SEC. 126. Business Registration Plate and Posting of Business Permit - A business registration
plate shall be issued with every new business permit after paying the amount of Three Hundred Pesos
(P300.00) to the City Treasurer. The original copy of business permit shall be posted conspicuously inside
the place of the business establishment or office, while the business registration plate shall be affixed at
the main entrance of the business. A lost or mutilated registration plate may be replaced by filing an
application for its replacement with the Business Permit and Licensing Office and paying the amount of
Five Hundred Pesos (P500.00) to the City Treasurer.
SEC. 127. Renewal of Business Permit - The business permit shall be renewed not later than the
twentieth (20th) day of January of each year. The business registration plate shall be updated by posting on
it a renewal sticker to be issued by Business Permit and Licensing Office upon of Fifty Pesos (P50.00) to
the City Treasurer.
SEC. 128. Revocation or Non-renewal of Business Permit- A permit to operate a business may
be revoked upon due notice to the owner or operator of the business establishment concerned for any of
the following reasons :
1. Violation of any condition set forth in the permit or any law, ordinance, or issuance;
2. Refusal to pay any indebtedness or liability to the City government;
3. Abuse of privilege to do business or pursue an activity detrimental to public morals or peace;
4. When the place where such business or undertaking is conducted becomes nuisance or is
permitted to be used as a resort for disorderly characters, criminals or persons of ill repute; or
5. When the applicant has made any false statement on any portion in his application.
(b) Every permit shall cease to be in force upon revocation or surrender thereof. Every person
holding a business permit shall surrender the same upon revocation , or upon closure of the business or
discontinuance of the under taking for which the business permit was issued.
(c) Such revocation shall forfeit all sums which may have been paid with respect to the right
granted in addition to the penalties provided for under this Title.
Chapter 2
MAYORS PERMIT FEE ON OCCUPATION

SEC. 129. Mayors Permit on Occupation - (a) Any person who shall exercise his occupation
wherein periodic inspection, surveillance and/or regulation is required shall a mayors permit on
occupation.
(b) For the purpose of this Chapter, occupation shall mean ones regular business or employment
or an activity which principally takes up ones time, thought and energies. It includes any calling
business, vocation, or profession which does not require the passing of examinations conducted by any
government agency.
(c) All persons applying for a mayors permit on occupation shall first secure a barangay clearance
from punong barangay of the applicants place of residence, police clearance from the Caloocan City
Police Department, and health certificate from the City Health Officer.

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SEC. 130. Imposition and Payment of Fee The mayors permit fee on occupation shall be One
Hundred Pesos (P100.00) per annum and shall be paid to the City Treasurer before any occupation can
lawfully pursued in the City.
SEC. 131. Coverage (a) The following occupations and callings are covered by this imposition:
agents, ambulant vendors, amusement places personnel, barbers, beauticians, bill collector, carpenters,
cashiers, cemetery workers, commercial video personnel, cooks, dance instructors, dental aides, domestic
helpers, bus drivers and conductors of public utility vehicles, electricians, electronic technicians,
embalmers, engravers, food manufacturing and catering personnel, garbage and waste collectors, guest
relation officers, hair stylists, house painters, insurance agents and adjusters, jeepney drivers, jewelers and
jewelry makers, lifeguards, locksmiths, manicurists, masons, massage parlor workers, masseurs,
mechanics, referees, reflexologists, sales clerks, security guards, slaughterhouse workers, shoe repairers
and cleaners, tailors, tattoo artists, tricycle and pedicab drivers, undertakers, ushers, utility meter readers,
waiters and waitress and watch and cellphone repairers.
(b) An occupation or callings does not become exempt by being conducted with some other
businesses, occupations or callings for which the permit fee has been paid.
(c) Other occupations and callings for which be included in this coverage and pay the
corresponding fee imposed herein through an issuance of an executive order for the purpose.
SEC. 132. Keeping of Mayors Permit on Occupation Every permittee shall keep with himself
a copy of his mayors permit on occupation and shall be presented during inspection conducted by the
Business Permits and Licensing Office. The mayors permit on occupation shall be issued in a wallet size
and may be used as identification card by the permittee.
SEC. 133. Employing or Hiring Persons Subject to Mayors Permit on Occupation Individuals
and business establishments employing or hiring personnel required to secure mayors permit on
occupation shall see to it that such persons under their employ have the necessary certificates and
clearances and have paid the mayors permit fees on occupation. They shall maintain a checklist for the
purpose and must be able to present it whenever required by the authorized representatives of the City
government.
SEC. 134. Administration (a) The Business Permits and Licensing Office shall implemented
the provision of this Chapter. It shall keep a registry of those who are issued mayors permit on
occupation.
(b) All complaints against a holder of mayors permit on occupation shall be handled by Business
Permits and Licensing Office which shall conduct investigation and submit to the City Mayor its findings
and recommendations. It may recommend revocation, suspension or non-renewal of mayors permit on
occupation or revocation, suspension or non-renewal of business permit when the violator under this
Chapter is a business establishment.
SEC. 135. Sanctions Any person practicing his occupation or pursuing his business covered in
this Chapter without securing permit on occupation shall be subject to the penal provision of this Code.

Chapter 3
SANITARY PERMIT AND INSPECTION FEES
SEC. 136. Sanitary Permit and Inspection - No persons or entity shall operate a business
establishment I Caloocan City without first securing a sanitary permit from the City Health Officer.
(b)It shall be the duty of the City Health Officer to cause an inspection and evaluation of every
establishment requiring a sanitary permit at least once a year and shall cause as many additional
inspections and evaluations to be made are necessary for the enforcement of sanitation laws and safety of
the public.
(c) The City Health Officer shall submit an annual report on or before the thirty-first (31st) day of
January of each year to the City Mayor and to the Sangguniang Panlungsod indicating the names,

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addresses, nature of businesses and sanitary findings of business establishments given the sanitary
permits.
SEC. 137. Payment of Fees (a) The following sanitary permit and inspection fees shall be paid
to the City Treasurer before a business establishments given the sanitary permits.
FIXED
ANNUAL
FEE

RATE/PERSON
EMPLOYED

RATE/AREA
OCCUPIED IN
M2

1. Manufacturers, assemblers, repackers,


processors, or producers of any good or article
of commerce of whatever kind or nature:
(i)
Essential
(ii)
Non-Essential
(iii) Hazardous
2. Wholesalers, distributors or dealers in any of
commerce of whatever kind of nature
3. Retailers in any article of commerce:
(a) Shopping centers, drugstore, hardware,
sand the like
(b) Sari-sari stores, public markets stall
holders. ambulant vendors and other
marginal retailers
4. Exporters
5. Contractors, except those enumerated in
Item 14
6. Lessors or sub-lessor of real estates:
(a) Residential
(b) Non-Residential
7. Food Services
(a) Franchise food outlets
(b) Restaurant, refreshment parlors and
those offering meals and food services to
costumers
(c) Carinderias
8. Banks, lending investors, pawnshops,
insurance companies, and other financial
institutions
9. Memorial parks and industrial estates
including their facilities
10. Privately owned public markets and
shopping centers
11. Motels and other places offering similar
facilities
12. Funeral parlors and burial services
13. Sauna baths, massage parlors and similar
establishments
14. Construction, general engineering and
general building contractors
15. Places of amuses and recreation
(a) For family entertainment such as
theaters, cinemas, circuses, resorts, internet
cafes, and other similar establishments
(b) For sports and recreation such as
bowling alleys, billiard halls, golf courses, race
tracks, electronic/computer game centers and

P 1,000.00
2,000.00
4,000.00
1,00.00

P 1.00
2.00
5.00
1.00

P 1.00
2.00
5.00
1.00

2,000.00

2.00

2.00

500.00

2.00

2.00

1,000.00
2,000.00

1.00
2.00

1.00
2.00

1,000.00
2,000.00

2.00
2.00

2.00
2.00

3,000.00
5,000.00

5.00
5.00

5.00
5.00

2,000.00
2,000.00

2.00
2.00

2.00
2.00

5,000.00

5.00

5.00

5,000.00

5.00

5.00

10,000.00

5.00

2.00

10,000.00
10,000.00

5.00
10.00

10.00
10.00

3,000.00

2.00

2.00

5,000.00

3.00

3.00

7,500.00

5.00

5.00

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other similar establishments


(c) For fun and pleasure such as night
clubs, cabarets, bars, beer houses, music
lounges,
KTVs,
and
other
similar
establishments

10,000.00

10.00

10.00

16. Community antennae television systems


10,000.00
10.00
10.00
(cable tvs)
17. Computer rentals, printing and internet
1,000.00
1.00
1.00
services
18. Gasoline stations and dealers of petroleum
5,000.00
5.00
5.00
products
19. Water refilling stations
5,000.00
10.00
10.00
20. Schools, colleges and universities
5,000.00
2.00
2.00
21. Hospitals and other medical institutions
10,00.00
10.00
10.00
22. Other businesses not specially mentioned
2,500.00
3.00
3.00
above
(b) The definitions of the number of persons employed and floor area occupied are the same as in
Sec. 121. (c) of this Title.
SEC. 138. Time of Payment The sanitary permit fee prescribed under this Chapter shall be paid
to the City Treasurer upon application or renewal of the business permit. The sanitary permit shall be
issued after inspection of the establishment.
SEC. 139. Posting of Sanitary Permit Every current sanitary permit issued shall be posted
conspicuously in the place of establishment adjacent to the business permit.
SEC. 140. Sanitary Inspections (a) All establishments covered by the provisions of the Code on
Sanitation (P.D.856) shall be inspected for sanitary compliance at least once a year may be subject to
additional inspections as necessary.
(b) An official notice shall be served to the owner and operator of business establishment or
occupier of the premises indicating the findings and evaluation on the sanitary condition of the place, and
compliance with the prescribed sanitary requirements.
SEC. 141. Power of Entry Any City sanitary inspector duly authorized by the City Health
Officer, upon presentation of proper credentials may at all reasonable times enter into the premises of any
establishment engaged in the manufacture, preparation or packaging of any article of food for sale or any
premises used for any of the purposes referred to in the Code on Sanitation for the purpose of inspection
or any other action necessary for its enforcement.
SEC. 142. Revocation of Sanitary Permit If the owner, operator or occupier after two
successive notices has not complied with sanitary requirements the City Health Officer shall after
approval of the City Mayor revoke the sanitary permit.
SEC. 143. Summary Suspension of sanitary Permit Whenever the City Health Officer finds
unsanitary or unhealthy conditions in the operation of a business establishment which in his judgment
constitute a substantial hazard to the public health the City Health Officer upon approval of the City
Mayor shall order the immediate suspension of the sanitary permit issued thereto.
SEC. 144. Closure of Business Establishment (a) The business permit of any business
establishment whose sanitary permit is revoked or suspended is automatically suspended and the
establishment concerned shall be closed to business.
(b) In case the business establishment was ordered closed by the City Mayor due to violation of
existing sanitation laws, rules and regulations, the owner if he intends to open his business again shall
submit a written request for re-inspection and evaluation of the premises involved to the City Health
Officer to determine whether corrective measures had been undertaken, provided that a re-inspection fee
of one-half (1/2) of the rate of the regular inspection fee for the business had been paid.

35

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

Chapter 4
HEALTH CERTIFICATE FEE

SEC. 145. Health Certificate (a) All persons employed in business establishment enumerated
below and operating within the territorial of Caloocan City area required to secure a health certificate
from the City Health Officer:
1.
2.
3.
4.
5.
6.
7.
8.
9.

Retailer in any article of commerce.


Restaurants, refreshment parlors and those offering meals and food services to customers.
Motels and other places offering similar facilities and services.
Funeral parlors and burial services.
Sauna baths, massage parlors and other similar establishments.
Places of amusement and recreation.
Water refilling station.
Public transportation including tricycles and pedicabs.
All other business establishments and contractors involved in the following activities:
a. Manufacturing, processing, storage, selling or serving foods or drinks.
b. Public markets and slaughterhouses.
c. Public utility vehicle terminals.
d. Barber shops and beauty salons.
e. Camps and picnic grounds.
b) Only those who passed the required medical examinations, chest x-ray, urinalysis and fecalysis,
conducted by the City Health Office or the Caloocan City General Hospital shall be given health
certificates which shall be valid for one (1) year from the date of issuance thereof and be allowed to work
in the above enumerated establishments.
SEC. 146. Health Certificate Fee A fee of One Hundred Pesos (P100.00) shall be collected by
the City Treasurer from each applicant for a health certificate.
SEC. 147. Sanctions Any person engaged in any business mentioned in this Chapter who shall
employ workers without health certificates shall be penalized by suspending or revoking his sanitary
permit and consequently his business or occupational permit without prejudice to the filing of appropriate
legal action in court for violation of this code.

Chapter 5
FEES FOR SEALING AND LICENSING INSTRUMENTS
OF WEIGHTS AND MEASURES
SEC. 148. Imposition of Fees - The following area imposed for the sealing and licensing of
instruments of weights and measures:
1. For sealing linear metric measures:
a. Not over (1) meter
b. Over one (1) meter 150.00
2. For sealing metric measures of capacity:
a. Not over ten (10) liters
b. Over ten (10) liters

P 50.00

..sec145,146,147,148 see page No.

36

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

SEC. 149. Payment of Fees The fees herein imposed shall be paid and collected by the City
Treasurer upon the testing and sealing of the instruments of weights or measures and renewable on or
before the expiration of six (6) months from the date of sealing and testing. The official receipt evidencing
payment shall serve a license to use such instrument for six (6) months from the date of sealing unless
such instrument becomes defective before the expiration period.
SEC. 150. Testing and Sealing of Weights and Measures - (a) The Business Permits and
Licensing Office shall be in charge of the testing and sealing of instruments of weights and measures used
in commerce. It shall keep a full set of secondary standards which from time to time shall be compared
with the fundamental standards of the appropriate national agency.
(b) For instruments of weights and measures mentioned in Items 6,7 and 8 of Sec. 148 the City
Engineer shall be responsible for their testing and sealing. As such the office shall have the necessary
instruments for the purpose.
(c) No weights and measures shall be installed and used within the territorial jurisdiction of the
city without first having the instruments of weights and measures calibrated and sealed by the proper
agency of the City government. Unsealed instruments shall be confiscated and may redeemed only upon
payment of a penalty of One Thousand Pesos (P1,000.00) and the corresponding fee for the calibration,
testing and sealing thereof. Unclaimed instruments after one (1) month shall be destroyed/dismantled and
disposed as scarp materials.

Chapter 6
PERMIT FEES TO SELL OR SERVE
LIQUORS AND INTOXICATING BEVERAGES

SEC. 151. Liquor Permit Aside from securing business permit and other regulatory permits, any
business establishment engaged in the selling or serving of liquor and intoxicating beverages shall secure
a liquor permit to sell or serve its products from the Business Permits and Licensing Office.
SEC. 152. Liquor Permit Fees Business establishment engaged in the selling or serving of
liquor and intoxicating beverages shall pay the following annual fees:
1. For selling or serving of liquor and intoxicating beverages
from 8:00 a.m. to 10:00 p.m
2. For selling or serving of liquor and intoxicating beverages
from 8:00 a.m. to 3:00 a.m. the next day
3. For selling or serving of liquor and intoxicating beverages
twenty four (24) hours a day

P 5,000.00
10,000.00
15,000.00

SEC. 153. Prohibited Areas Permit to sell or serve liquors shall not be issued to any person
whose place of business is within a radius of fifty (50) meters from a school, church, hospital or public
building.
SEC. 154. Time of Payment The fee herein imposed shall be paid to the City Treasurer before
the release of the permit and renewable annually on or before that twentieth (20th) day of January of each
year.

37

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

Chapter 7
SLAUGHTER AND MEAT ENTRY PERMIT FEES

SEC. 155. Slaughter Permit and Inspection Fees (a) Before any animal or fowl is slaughtered
for public or private consumption, a permit therefore shall be secured from the City Veterinarian and the
corresponding fees, per head prescribed herein shall be collected by the City Treasurer.
Ordinance No. 0386 s.2004
AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

1. Permit fee
a) Large cattle
b) Hogs
c) Goats, sheep and the like
d) Fowls
e) Others
2. Inspection fees:
a) Ante mortem
i) Large cattle
ii) Hogs
iii) Goats, sheep and the like
iv) Fowls
v) Others
b) Post mortem
i) Large cattle
ii) Hogs
iii) Goats, sheep and the like
iv) Fowls
v) Others

P 20.00
10.00
5.00
.50
.50

10.00
5.00
2.50
.50
.50
10.00
5.00
2.50
.50
.50

(b) A monthly permit to slaughter a certain number of animals and fowls may be given to licensed
meat dealer, vendor or company upon payment of advance permit fee corresponding to the number of
animals and fowls applied for to be slaughtered.
SEC. 156. Entry Permit (a) No meat or carcasses of animals and fowls slaughtered or processed
outside Caloocan City may be disposed for human consumption in he City without being inspected and
given entry permit by the City Veterinarian or his authorized meat inspectors.
(b) Those meat and carcasses including processed meat without certification from the City
Veterinarian that they are fit for human consumption where they originated shall be confiscated and
immediately disposed in accordance with sanitary requirements of the City.
(c) The entry permit fee shall be:
1. Whole carcass per, head
a) Large cattle
b) Hogs, swine
c) Goats, sheep, and the like
d) Fowls
e) Others
2. Meat and processed meat, per kilo

P15.00
10.00
5.00
0.10
0.10
0.25

(d) A monthly entry permit to bring in a certain number of carcasses of animals or fowls, or a
number of kilos of meat may be given to applicants upon a payment of entry fees based on the number of

38

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

animals or fowls or number of kilos of meat applied for to be brought in Caloocan City. Excess number of
carcasses of animals or fowls, or kilos of meat shall be paid accordingly based on the rates given above.
SEC. 157. Condemned Animal. Carcass or Meat (a) No condemned animal or fowl shall be
slathered or if already slathered be moved out of the slaughterhouse except for immediate destruction of
the carcass and viscera.
(b) All condemned animals, fowls, carcasses or meats shall be confiscated by the City Veterinarian
for sanitary disposal.
SEC. 158. Penalty Any person who shall slaughter his animal or fowl for commercial purposes
outside the City-accredited slaughterhouse or designated slaughterhouse or brings in slaughtered animal,
fowl or meat without entry permit shall be punished by a fine of not less than One Thousand Pesos
(1,000.00) but not more than Five Thousand Pesos (5,000.00) or an imprisonment of not less than one (1)
month but not more than six (6) months , or both at the discretion of the court.

Chapter 8
PERMIT FEES TO SELL FRESH MEAT AND SEAFOODS
OUTSIDE PUBLIC MARKETS
SEC. 159. Special Permit to Sell Fresh meat and Seafoods Outside Public Markets No fresh
meat of animal, fowl or seafood may be sold for human consumption outside public markets, whether
City owned or privately owned. However, for those business establishments with adequate sanitary
facilities as inspected and recommended by the City Health Officer and City Veterinarian may be given
special permit to sell meat outside public markets.
SEC. 160. Permit Fee An individual or business establishment granted a special permit to sell
fresh meat of animal, fowl or seafoods outside public markets shall pay to the City Treasurer the amount
of Ten Thousand Pesos (P10,000.00) a year as special permit fee, in addition to the other fees and charges
levied on business undertakings.
SEC. 161. Penalty Any individual selling the above food items for human consumption outside
public markets without special permit shall be punished by a fine not less than Five Thousand Pesos
(P5,000.00) or an imprisonment of not less than six (6) months, or both at the discretion of the court.

Chapter 9
FEES FOR THE OPERATION OF COCKPITS
SEC. 162. Imposition of Fees For the operation of cockpits in Caloocan City the following fees
shall be paid to the City Treasurer.
1. Mayors permit fee, per annum
2. Plasada
3. Soltada:
a) Regular / ordinary per fight
b) Special cockfight and derby of not more than one day per fight
c) Derby for more than one day per fight
4. Special permit fees for special cockfights:
a) International derby per day
b) One-day derby
c) More than one-day derby
d) More than two (2) cock derby additional per cock
5. Cockpit personnel permit fees per person per annum:

39

P 20,000.00
1%
100.00
150.00
200.00
10,000.00
8,000.00
10,000.00
1,000.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

a) Promoter
b) Pit manager
c) Referee (sentenciador)
d) Bet manager (kasador)
e) Bet Taker (kristo)
f) Gaffers (mananari)
g) Match maker (taga-ulot)
h) Cock dresser (taga-balahibo)
i) Cock doctor (manggagamot)

5,000.00
5,000.00
2,000.00
2,000.00
500.00
500.00
500.00
500.00
500.00

SEC. 163. Time of Payment (a) The fees for Items 1 and 5 shall be paid not later than the
twentieth day (20th) of January of each year. Items 2 and 3 shall be paid to the City Treasurer or his
authorized representative after the games have been conducted or on the next working day for remittance
to the Office of the City treasurer. Item 4 shall be paid in advance one week before the special cockfights
are undertaken.
(b) The City Treasurer and the Chief of Business Permits and Licensing Office or their duly
authorized representative shall monitor the gamefights. The City Treasurer may require the owner or
operator of cockpits to submit monthly report or operations or examine the books of accounts of the
cockpits once a month to determine the correct income due to the City.
SEC. 164. Grant of Franchise (a) The establishment and operation of cockpit within Caloocan
City shall be granted through a franchise for a period of not more than twenty-five (25) years approved by
the Sangguniang Panlunsod upon recommendation of the City Mayor.
(b) A person or entity who intends to established and operate a cockpit shall apply for the
necessary permit with the office of the City Mayor. The following documents shall be required when
applying:
1. Location and vicinity plan of the cockpit
2. Cockpit building plan
3. Capitalization
4. Plan of operation; and
5. Positions and number of personnel
SEC. 165. Holding of Tupada Based on a duly approved barangay resolution the City Mayor
may allow a barangay to hold tupada during fiestas ad special occasions for fund raising. Provided
however, that such activity shall not be held for more than three (3) days in a month.

Chapter 10
BUILDING PERMIT AND RELATED FEES
SEC. 166. Restatement of Building Permits and Related Fees Chapter 3 (Building Permits and
Related Fees) of Ordinance No. 0368s 2003 and all its sections is restated as Chapter 10 with new section
numbers as presented in this Code.
SEC. 167. Building Permit No person, firm or corporation including any agency or
instrumentality of the government shall erect, construct, alter, repair, move, convert or demolish any
building or structure or cause the same to be done without first obtaining permit therefore from the City
Building Official.
SEC. 168. Building Permit and Related Fees Any person or entity who intends to undertake
any activity requiring a building permit except projects undertaken by the government by administration
shall pay the corresponding building permit and related fees specified in this Chapter.
SEC. 169. Filing Fee The filing fee for application of a building permit shall be based on the
cost of construction of the building or structure applied therefore:

40

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

1. Up to P 50,000.00
2. P 50,000.00 to P300,000.00
3. P 300,000.00 to P1,000,000.00
4. P 1,000,000.00 to P 5,000,000.00
5. Over P 5,000,000.00

P50.00
100.00
200.00
300.00
500.00

SEC. 170. Establishing of Line and Grade The land or site of the proposed building shall be
verified from the property title; its setback establishment and grades determined in relation to road lots
property lines and streets as reflected in the land use and zoning plan of the City. Fir this purpose, the fee
for the establishment of line and grade shall be:
1. All sides fronting or abutting streets, esteros, rivers and creeks:
a) First 10 meters
b) Every meter of fraction thereof in excess of 10 meters
2. All other sides, every meter or fraction thereof

P 40.00
2.00
1.00

SEC. 171. Schedule of Building Permit Fees There shall be collected building permit fees for
the construction / addition / renovation / alternation / of buildings and ancillary structures based on the
following classification and schedule:
1. Residential buildings per sq.m.
a) Original complete construction up to 20 sq.m.
b) Addition/renovation/alternation up to 20 sq.m.
c) Above 20 sq.m. to 50 sq.m.
d) Above 50 sq.m. to 100 sq.m.
e) Above 100 sq. m. to 150 sq.m.
f) Above 150 sq.m.
2. Commercial and industrial buildings per sq.m.
a) Up to 5,000.00 sq.m.
b) Above 5,000.00 sq.m. up to 6,000.00 sq.m.
c) Above 6,000.00 sq.m. up to 7,000.00 sq.m.
d) Above 7,000.00 sq.m.
3. Social, educational and institutional buildings per sq.m.
a) Up to 5,000.00 sq.m.
b) Above 5,000.00 sq.m. up to 6,000.00 sq.m.
c) Above 6,000.00 sq.m. up to 7,000.00 sq.m.
4. Agricultural buildings (such as greenhouses, granaries, barns, poultry
houses, piggeries, hatcheries, stables, cowsheds and other structures for
the storage of agricultural products and the like) per sq.m.
a) Up to 20 sq.m.
b) Above 20 sq.m. up to 500 sq.m.
c) Above 500 sq.m. up to 1,000.00 sq.m.
d) Above 1,000 sq.m. to 5,000 sq.m.
e) Above 5,000 sq. m. to 10,000 sq.m.
f) Above 10,000 sq.m.
5. Other structures such as private garages and carports and all parts of
buildings which are open on two or more sides such as balconies,
terraces, lanais and the like
6. Aviaries, aquariums, zoo structures and the like
7. Building with height of more than 8 meters an additional fee in
excess of 8 meters per cu. m.
8. Alternation/ renovation/improvement on vertical dimensions of
buildings/structures such as facades, exterior an interior walls shall be
assessed in accordance with the following rates:

41

Exempted
P 3.00
5.00
6.00
8.00
10.00
25.00
22.00
20.00
18.00
12.00
10.00
8.00

4.00
3.00
2.00
1.50
1.00
0.50
50 % of the rate of the
principal building of which
they are a part or accessories.
In accordance with the rates
for agricultural structures
0.50

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

a) Concrete, bricks, or concrete hollow blocks and the like per


sq.m. of vertical area
b) Others per sq.m. of vertical area
9. Alternation/ renovation/improvement on horizontal dimensions of
buildings/structures such as floorings, ceilings and roofing shall be
assessed in accordance with the following percentages of the fees
prescribed under Item 1 to 4 of this Section whichever category applies
a) Concrete, bricks, or concrete hollow blocks and the like per
sq.m. of vertical area
b) Others per sq.m. of vertical area
10. Repairs on buildings / structures:
a) Residential/ commercial / industrial / institutional:
1) Repairs costing up to P30,000.00
2) Repairs costing more than P30,000.00
b) Ancillary :
1) Repairs costing up to P30,000.00
2) Repairs costing more than P30,000.00
11. Raising of buildings / structures:
a) Assessment of fees for raising of any building / structure
shall be based on the usable floor area generated.
b) The fees to be charged shall be as prescribed under Items 1 to
4 of the above of this section, whichever category applies.
12. Demolition / moving of buildings / structures:
1) Demolition fee per sq.m. of area involved
2) Moving fee per sq.m. of area of building/ structure to be
moved
13. Ancillary structures:
a) Bank and recorded vaults per cu.m. or fraction thereof
b) Swimming pools :
1) Residential per cu.m. or fraction thereof
2) Commercial per cu. m. or fraction thereof
3) Social / Institutional per cu.m. or fraction thereof
4) Ancillary structure to swimming pools, such as shower
rooms, locker rooms and the like
c) Construction of firewalls separate from the building:
1) Per sq.m. or fraction thereof
2) Provided that the minimum fee shall be
d) Construction / erection of towers, cellsites, repeaters and
antennas
1) Residential
2) Commercial / industrial
i) Up to 10 meters in height
ii) Every meter or fraction thereof in excess of 10 meters
3) Institutional
i) Up to 10 meters in height
ii) Every meter or fraction thereof in excess of 10 meters
e) Commercial/ industrial storage silos:
1) Up to 10 meters in height
2) Every meter or fraction thereof in excess of 10 meters
f) Construction of smokestacks and chimneys for commercial
and industrial use:
1) Smokestacks:
i) Up to 10 meters in height measured from the base

42

6.00
3.00

50 %
30%

Exempted
1% of the estimated cost of
repair
Exempted
of 1% of the estimated
cost of repair

4.00
4.00
35.00
6.00
20.00
12.00
50% of the applicable rates
above
3.00
50.00

Exempted
SELF-SUPPORTING
FREE STANDING

TRILON
(GUYED)

2,500.00
150.00

500.00
30.00

2,000.00
100.00

300.00
25.00
2,500.00
50.00

250.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

ii) Every meter or fraction thereof in excess of 10


meters

15.00
2) Chimneys:
i) Up to 10 meters in height measured from the base
ii) Every meter or fraction thereof in excess of 10

meters
g) Construction of commercial/industrial fixed ovens, per. Sq.
m. or fraction thereof of interior floor area
h) Construction of industrial kiln/furnace, per cu. m. or fraction
thereof
i) Construction of reinforced concrete or steel tanks for
residential building:
1) Up to 10 cu. m.
2) Every cu. m. or fraction thereof in excess of 2 cu. m.
j) Construction of reinforced concrete tanks for
commercial/industrial use:
1) Up to 10 cu. m.
2) Every cu. m. fraction thereof in excess of 10 cu. m.
k) Construction of waste treatment tanks (including
sedimentation and chemical treatment tanks), per cu. m.
l) Construction of steel tanks for commercial/industrial use:
1) Above ground:
i) Up to 10 cu. m.
ii) Every cu. m. or fraction thereof in excess of 10 cu. m.
up to 100
iii) Every cu. m. or fraction thereof in excess of 100 cu. m.
up to 1,000
iv) Every cu. m. or fraction thereof in excess of 1,000 cu.
m. up to 5.000
v) Every cu. m. or fraction thereof in excess of 5,000 cu.
m. up to 10.000
vi) Every cu. m. or fraction thereof in excess of 10,000 cu.
m. up to 20.000
vii) Every cu. m. or fraction thereof in excess of 20,000
cu. m.
2) Underground:
i) Up to 20 cu. m.
ii) Every cu. m. or fraction thereof in excess of 20 cu. m.
m) Pull-outs and reinstallation of commercial/industrial steel
tanks:
1) Underground, per cu. m. or fraction thereof of excavation
2) Saddle or trestle mounted horizontal tanks, per cu. m. of
Fraction thereof of volume of tank
3) Reinstallation of vertical storage tanks shall be considered as
new construction.
n) Booths, kiosk, platforms, stages and the like:
1) Construction of permanent type booths, kiosk, platforms,
stages and the like, per sq. m. or fraction thereof of floor area
2) Construction of permanent type booths, kiosk, platforms,
stages, field offices, laborers quarters and the like, per sq. m. or fraction
thereof of floor area
3) Inspection of knockdown type temporary booths, platforms,
stages and the like, per unit
14. Construction of tombs and canopies, mausoleums and niches in
cemeteries and memorial parks:

43

50.00
2.00
50.00
15.00

Exempted
25.00

500.00
25.00
4.00

80.00
25.00
20.00
15.00
10.00
8.00
6.00
700.00
25.00

10.00
4.00

10.00

5.00
30.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

a) Plain tombs, cenotaphs, or monuments without backdrop wall,


canopy or roofing, per sq. m. or fraction thereof
b) Canopied tombs, per sq. m. of covered area
c) Semi-enclosed mausoleums, per sq. m. of built up area
d) Totally enclosed mausoleums, per sq. m. of floor area
e) Multi-level interment niches, per sq. m. of floor area, per level 6.00

Exempt
6.00
5.00
20.00

SEC.172. Sanitary Plumbing Permit Fees The following sanitary/plumbing fees shall be
collected for the issuance of sanitary/plumbing permit for the installation, alteration or repair of
sanitary/plumbing, water supply and drainage systems:
1) Installation fees:
a) One unit, composed of one water closet, two floor drains,
one lavatory, two faucets and one shower head
b) Every fixture in excess of 1 unit:
1) Each water closet
2) Each floor drain
3) Each sink
4) Each lavatory
5) Each faucet
6) Each shower head
7) Each slop sink
8) Each urinal
9) Each bath tab
10) Each grease trap
11) Each garage trap
12) Each bidet
13) Each dental cuspidor
14) Each gas-fired water heater
15) Each drinking fountain
16) Each bar or soda fountain sink
17) Each laundry sink
18) Each laboratory sink
19) Each fixed type sterilizer
20) Each water heater
2) Construction of septic vault:
a) Residential
b) All others categories:
1) Up to 5 cu. m. of digestion chamber
2) Every cu. m. or fraction thereof in excess of 5 cu. m.

P40.00
12.00
4.00
4.00
12.00
2.00
3.00
12.00
6.00
12.00
12.00
12.00
6.00
6.00
6.00
6.00
6.00
6.00
6.00
3.00
3.00
100.00
20.00
6.00

SEC.173. Electrical Permit fees The following fees shall be collected for the issuance of
electrical permit for the installation, alteration or repair of any electrical system:
1. Lightning power system (for all categories):
a) Each switch, lightning and /or convenience outlet
b) Each remote control master switch
c) Each special purpose outlet of 20 ampers capacity or more
d) Each item switch
2. Appliances for commercial/industrial/institutional use:
a) Each range or heater
1) Up to 1 KW
2) Every KW or fraction thereof in excess of 1KW
b) Each refrigerator or freezer

44

P 1.00
25.00
4.00
4.00

4.00
1.50
5.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

c) Each washing machine or dryer


d) Each commercially used hair curling apparatus or hair dyer
e) Each hand dryer
f) Each fixed type electric pan
g) Each electric type writer, computer, cash register or adding
machine
h) Each electric exhaust fan
3 . Electrical equipment or apparatus for commercial/
industrial/institutional use:
a) Each electrical bell enunciator system
b) Each fire alarm unit
c) Each are (light) lamp
d) Each flasher, beacon light
e) Each x-ray equipment, ultrasound, dialysis machine and other
medical, dental and optical equipment
f) Each battery charging equipment
g) Each electric welder:
1) Up to 1 KWA/KW
2) Every KWA/KW fraction thereof in excess of 1KWA/KW
h) Each neon sign transformer
i) Each neon sign unit
j) Each telephone switchboard
(PBX, PABX, TELEX, machine, etc.)
k) Each trunk line
l) Each telephone apparatus
m)Each intercom master
n) Each slave
o) Each computer
p) Each video monitor
q) Each copier, copying machine, fax machine, paper shredder,
scanner and printer
r) Each film processing and developing machine
4. Motion Picture Projectors for commercial use per unit:
a) 16 mm
b) 35 mm
c) 70 mm
5. TV cameras for commercial/industrial use per unit
6. Motors and controlling apparatus per unit
a) Up to HP
b) Above HP up to HP
c) Above 1 HP up to 5 HP
d) Above 5 HP up to 10 HP
e) Above 10HP up to 20HP
f) Every HP in excess of 20 HP
7. Generators (AC or DC) per unit :
a) Up to 1KW
b) Above 1KW up to 5 KW
c) Above 5KW up to 10 KW
d) Above 10 KW up to 20 KW
e) Every KW or fraction in thereof in excess of 20 KW
8. Transformer and sub-stations equipment:
a) Each transformer up to 1KVA
b) Every KVA or fraction thereof in excess of 1KVA up to 2,000
KVA
c) Each transformer above 2,000 KVA
d) Each safety switch or circuit breaker up to 50 amperes and not

45

5.00
5.00
5.00
3.00
3.00
3.00

6.00
3.00
12.00
5.00
30.00
15.00
6.00
3.00
3.00
3.00
6.00
6.00
3.00
4.00
2.00
10.00
10.00
10.00
100.00
100.00
150.00
300.00
50.00
6.00
8.00
10.00
15.00
25.00
2.00
6.00
10.00
20.00
40.00
2.00
4.00
2.00
4,500.000

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

exceeding 600 volts


e) Each safety switch, air circuit breaker, oil circuit breaker or
vacuum circuit breaker other than motor controlling apparatus, above
50 amperes up to 100 amperes and not exceeding 600 volts
f) Every 50 amperes or fraction thereof in excess of 100 amperes
g) Every 10,000 amperes or fraction thereof of interrupting
capacity of every air circuit breaker, oil circuit breaker or vacuum
circuit breaker operating above 600 volts
9. Telecommunication facilities :
a) Cell sites (cellular/micro-wave antennae)
b) Pay phone booth
c) Telephone exchange/booster box
10. Vending machines
11. Automatic teller machines
12. Credit card verifier/validating machines
13. Price/bar code scanning machines
14. Electronic cash register
15. Electronic weighing machines
16. Each temporary lighting or convenience outlet for celebration,
ferias or construction purposes
17. Other electrical apparatus or appliances not otherwise provided for
in this Section, every KW or fraction thereof
18. Temporary current connection:
a) Temporary current connection permit shall be issued for
testing and construction purposes only in commercial and/or industrial
establishments. Regular fees shall be charged and collected in
accordance with the fees prescribed in this Item.
b) If no final approval is issued within sixty (60) days, a new
wiring permit shall be secured and all corresponding permit fees shall
be paid.
19. Pole/attachment location plan permit:
a) Approved pole location plan permit, per pole
b) Approved attachment location plan permit per attachment
20. Miscellaneous fees:
a) Each union, separation, alternation, re-connection or relocation
of electric meter
1) Residential
2) Commercial/Industrial
3) Institutional
b) Issuance of wiring permit
1) Residential
2) Commercial/Industrial
3) Institutional

3.00

6.00
2.00

6.00
5,000.00
500.00
500.00
300.00
2,000.00
200.00
50.00
200.00
200.00
2.00
6.00

30.00
30.00

20.00
50.00
30.00
15.00
60.00
30.00

SEC. 174. Mechanical Permit Fees There shall be collected mechanical permit fees for the
installation, alternation or repair of elevators, escalators, conveyors, boilers, pumps, fans, blowers,
pressure vessels, furnaces, air-conditioning or refrigerating equipment, gas and fuel system, and the like:
1. refrigeration, air-conditioning and mechanical ventilation:
a) Refrigeration (cold storage) perton or fraction thereof
b) Ice plants- per ton or fraction thereof
c) Package and centralized air conditioning systems:
1) Up to 100 tons, per ton
2) Every ton or fraction thereof above 100 tons
d) Window type air conditioners for commercial/industrial use,

46

P59.00
70.00
100.00
50.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

per unit
e) Mechanical ventilation per HP or fraction thereof of blower or
fan
2. Escalators and moving walks:
a) Up to 50 lineal meters, per lineal meter or fraction thereof
b) Every lineal meter or fraction thereof in excess of 50 lineal
meters
3. Elevators, per unit:
a) Up to 1,000 kg capacity
b) Above 1,000 kg capacity
c) Freight elevators
d) Car elevators
e) Construction elevators for materials
f) Motor driver dumbwaiters
4. Boilers per unit
a) Up 10 HP
b) Above 10 HP up to 30 HP
c) Above 30 HP up to 50 HP
d) Above 50 HP up to 70 HP
e) Above 70 HP up to 90 HP
f) Above 90 HP up to 100 HP
g) Every HP above 100 HP
5. Pressurized water heaters, per unit
6. Water pump and sewage pumps for buildings structures used for
commercial/industrial/institutional purposes, per unit, per HP or
fraction thereof
7. Automatic fire extinguishers, per sprinkler head.
8. Stationary standby generating sets, per unit:
a) Up to HP
b) Above 10 HP up to 30 HP
c) Above 30 HP up to 50 HP
d) Above 50 HP up to 70 HP
e) Above 70 HP up to 90 HP
f) Above 90 HP up to 100 HP
g) Every HP above 100 HP
9. Compressed air, vacuum, institutional and/or industrial gases, per
outlet
10. Other internal combustion engines, including cranes, forklifts,
loaders, pumps, mixers, compressors and the like, not registered with
the Land Transportation Office:
a) Up to 10 HP
b) Above 10 HP up to 30 HP
c) Above 30 HP up to 50 HP
d) Above 50 HP up to 70 HP
e) Above 70 HP up to 90 HP
f) Above HP above 100 HP
11. Pressure vessels, per cu.m. or fraction thereof
12. Other machinery/equipment for commercial/industrial use not
elsewhere specified, per HP or fraction thereof
13. Pneumatic tubes, conveyors, monorails for materials handling, per
lineal meter
14. Inspection, evaluation and processing of a new layout plan
15. Annual inspection of layout plan:
a) For the first 50 sq. m.
b) For sq. m. in excess of 50 sq. m.

47

70.00
25.00
25.00
12.00
5,000.00
6,000.00
6,000.00
6,000.00
2,000.00
500.00
500.00
700.00
900.00
1,200.00
1,500.00
1,600.00
6.00
250.00

50.00
3.00
350.00
500.00
600.00
700.00
800.00
900.00
4.00
15.00

250.00
300.00
350.00
450.00
500.00
3.00
60.00
60.00
15.00
25.00
50.00
1.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

SEC. 175. Fencing Permit Fees - There shall be collected permit fees for the construction of
fences, per lineal meter of a fraction thereof, as enumerated hereunder:
1. Fences made of indigenous materials, barbed wire, chicken wire, hog
wire.
2. Fences up to 1.80 meters in height, made of materials other than
those mentioned above
3. Fences in excess of 1.80 meters in height, made of materials other
than those mentioned above

P0.50
3.00
4.00

SEC. 176. Sign Permit Fees - There shall be collected sign permit fees for the following:
a) Erection for supports of any signboard, billboard, marquee and the
like:
1. Up to 4 sq. m. of signboard area
2. Every sq. m. or fraction thereof in excess of 4 sq. m.
b) Installation of business signs, per sq. m. of display surface:
1. Neon
2. Illuminated
3. Painted-on
4. Multi-vision outdoor advertisements
5. Others
c) Annual renewal fees, per sq. m. of display surface of fraction
thereof:
1. Neon signs
Provided, that the minimum fee shall be
2. Illuminated signs
Provided, that the minimum fee shall be
3. Painted-on signs
Provided, that the minimum fee shall be
4. Multi-vision advertisement
5. Others
Provided, that the minimum fee shall be

150.00
30.00
35.00
25.00
10.00
100.00
12.00

35.00
150.00
20.00
70.00
50.00
25.00
200.00
10.00
50.00

SEC. 177. Other Permit Fees Other permit fees shall be collected as follows:
1. Construction of sidewalks:
a) Up to 20 sq. m.
b) Every sq. m. or fraction thereof in excess of 20 sq. m.
2. Paved areas intended for commercial/industrial/social/ institutional
use, such as parking areas, gasoline station premises, skating rinks,
pelota courts, tennis and basketball courts and the like, per sq. m. or
fraction thereof paved area
3. Use of streets and sidewalks (during construction) :
a) Use of sidewalk:
1) Up to 10 sq. m. of sidewalk, per month or a fraction thereof
2) Every sq. m. or fraction thereof in excess of 20 sq. m. per
month or a fraction thereof
b) Erection of scaffoldings occupying public areas:
1) Up to 10 lineal meters of frontage, per month or a fraction
thereof
2) Every lineal meter or fraction thereof of frontage in excess
of 10 lineal meters, per month or a fraction thereof

48

P40.00
2.00

2.00

300.00
15.00

200.00
15.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

SEC. 178. Posting of Building Permit Signs (a) Aside from building and other related permits
issued by the City Building Official, there shall be a standard building permit sign of one meter by sixty
centimeter (1 m. x 0.6 m.) in size, indicating therein the nature of activity/project granted to be
undertaken, dates of start and completion of the project , owners name, Building Permit no. date of
issuance of permit, designing architect/civil engineer in-charge of the project. The building permit sign
shall be posted conspicuously at the project site and shall not be removed during the duration of the
project undertaking.
b) The building permit sign shall be paid by the applicant at five hundred pesos (P500.00) per
signboard.
SEC. 179. Certificate of Occupancy or Use a) No building or structure shall be occupied or
used and no charge in the existing occupancy or use classification of a building or structure or portion
thereof shall be made until the City Building Official has issued a certificate or occupancy or use
therefore. For this purpose, certificate of occupancy shall be issued on buildings and structures for human
habitation and workplace, while certificate of use shall be issued on those not otherwise classified herein.
b) Upon completion of the construction, the licensed architect or civil engineer in charge of the
construction shall submit the logbook, duty signed and sealed to the City Building Official. He shall also
prepare and submit a certificate of completion of the project stating that the construction of the building
conforms with the provisions of this Chapter and the National Building Code as well as the approved
plans and specifications.
c) A certificate of occupancy or use shall be issued by the City Building Official within thirty (30)
days after final inspection and submittal of a certificate of completion when it is found that the building or
the structure complies with the provisions of this Chapter and the National Building Code. The City
Building Official shall furnish a copy of the certificate of occupancy or use of the said building or
structure within (10) working days after issuance thereof to the City Assessor for tax assessment
purposes.
d) The certificate of occupancy or use shall be posted or displayed in a conspicuous place in the
premises and shall not be removed except upon order of the City Building Official or the City Mayor.
e) Before the issuance of a certificate of occupancy or use, there shall be an order of payment
issued by the City Building Official to be collected by the City Treasurer based on the following schedule:
1. Residential building:
i) Made of traditional indigenous materials
ii) Costing more than P15,000.0 up to P50,000.00
iii) Costing more than 50,000.00 up to 100,000.00
iv) Costing more than 100,000.00 up to 150,000.00
v) Costing more than 150,000.00 up to 250,000.00
vi) Costing more than 250,000.00 up to 500,000.00
vii) Costing more than 500,000.00
2. Commercial/industrial building:
i) Costing not more than P50,000.00
ii) Costing more than P50,000.00 up to P100,000.00
iii) Costing more than 100,000.00 up to 250,000.00
iv) Costing more than 250,000.00 up to 500,000.00
v) Costing more than 500,000.00 up to 2,000,000.00
vi) Costing more than 2,000,000.00
3. Social institutional:
i) Costing up to P50,000.00
ii) Costing more than 50,000.00 up to 150,000.00
iii) Costing more than 150,000.00 up to 250,000.00
iv) Costing more than 250,000.00 up to 500,000.00
v) Costing more than 500,000.00 up to 2,000,000.00

49

P30.00
75.00
120.00
180.00
250.00
450.00
1,000.00
150.00
300.00
600.00
1,200.00
2,000.00
3,000.00
70.00
200.00
400.00
800.00
1,800.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

vi) Costing more than 2,000,000.00


4. ancillary structures:
i) Garage, carports, balconies, terraces and the like
ii) Bank and records vault, per
iii)Swimming pool per cu. m.
1) Residential
2)Commercial/industrial
3)Social/institutional
iv) Swimming pool shower rooms/locker rooms, per unit:
1)Residential
2)Commercial/industrial
3)Social/institutional
v) Towers, per unit:
1)Residential
2)Commercial/industrial
3)Social/institutional
vi) Commercial/industrial storage silos/unit
vii) Smokestacks, per unit
viii) Chimneys, per unit
ix) Commercial/industrial fixed ovens, per unit
x) Industrial kiln/furnace, per unit
xi) Reinforce concrete tanks, per unit
1)Residential:
(a) Up to 2 cu. m
(b) Above 2 cu. m.
2)Commercial/industrial
3)Social/institutional
5. Steel tanks, per unit:
i) Residential:
1) Up to 2 cu. m.
2)Above 2 cu. m.
ii) Commercial/industrial:
1) Above ground
2) Underground
iii) Social/institutional
6. Booths, kiosk, platforms, stages, and the like
7. Change in user or occupancy, per sq. m.

2,500.00
50% of the rate of principal
building
30.00
4.00
40.00
30.00
7.00
20.00
15.00
SELF-SUPPORTING

P20.00
50.00
30.00

TRILON
(GUYED)

P10.00
25.00
20.00
60.00
25.00
12.00
12.00
49.00

5.00
15.00
50.00
25.00

5.00
15.00
50.00
40.00
25.00
20.00
10.00

SEC.180. Building Inspection (a) All buildings and structure which have been issued
certificates of occupancy or use shall be subject to regular inspection conducted by the City Building
Official to ensure that the buildings and structure are properly maintained for the purpose of preserving
their architectural well-being, structural stability, electrical and mechanical safety, sanitary and fire
protection facilities.
(b) Inspection is also conducted to ensure that the buildings are not used for the purpose other than
their approved uses, and that no alteration, repair, new electrical or mechanical installation are made
without a permit therefore.
SEC.181. Inspection Fees Owners of buildings or structures inspected shall pay the
corresponding fees as enumerated below:

50

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

1. Annual building inspection fees:


a) Residential buildings:
1) Single detached dwelling and duplex units
2) For each of the following services upon request
i) Architectural presentability
ii) Structural stability
iii) Sanitary/plumbing requirements
iv) Fire resistive requirements
b) Commercial (excluding amusement houses and gymnasia)
industrial, social and institutional buildings with gross value of:
1) Up to P1,000,000.00
2) Above 1,000,000.00 up to 5,000,000.00
3) Above 5,000,000.00 up to 10,000,000.00
4) Above 10,000,000.00 up to 50,000,000.00
5) Above 50,000,000.00 up to 100,000,000.00
6) Above 100,000,000.00
c) Amusement houses, gymnasia and the like:
1) Cinematographs or theaters
2) Grandstands/bleachers
3) Gymnasia and the like
2. Sanitary/plumbing inspection fees:
a) Every inspection trip during construction
b) Annual inspection of sanitary/plumbing system
3. Electrical inspection fees:
a) Every inspection trip during construction
b) Annual inspection fees are the same as corresponding
installation fees prescribed under Sec.173 of this Code.
4. Annual mechanical inspection fees:
a) Refrigeration and ice plant, per ton:
1) Up to 100 tons capacity
2) Above 100 tons up to 500 tons
3) Every ton or fraction thereof above 500 tons
b) Air-conditioning systems:
1) Window-type air-conditioners
i) Residential, per unit
ii) Non-residential, per unit
2) Package or centralized air-conditioning systems
i) First 100 tons, per ton
ii) Above 100 tons up to 500 tons
iii) Every ton or fraction thereof above 500 tons
c) Mechanical ventilation, per unit:
1) Up to 1 HP
2) Above 1 HP up to 20 HP
3) Above 20 HP
d) Escalators and moving walks, per unit
e) Elevators, per unit:
1) Passenger elevators:
i) First 5 landings
ii) Each landing above the 5th
2) Freight elevators
3) Motor-driven dumbwaiters
4) Construction elevators for materials
5) Car elevators
f) Boilers:
1) Up to 10 HP

51

P80.00
150.00
150.00
150.00
150.00

150.00
250.00
500.00
950.00
1,500.00
2,000.00
1,500.00
1,000,00
800.00
20.00
50.00
20.00

25.00
20.00
8.00

10.00
20.00

30.00
20.00
8.00
10.00
80.00
150.00
150.00

500.00
25.00
400.00
50.00
400.00
500.00
350.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

2) Above 10 HP up to 90 HP
3) Above 90 Hp in excess of 100 HP
g) Pressurized water heaters, per unit
h) Automatic fire extinguishers, per sprinkler head
i) Water and sewage pumps for buildings/structures for
commercial/industrial/social/institutional purposes, per unit
1) Up to 10 HP
2) Above 10 HP up to 90 HP
3) Above 90 HP, per HP or fraction thereof
j) Standby generating sets, per unit:
1) Up 10 HP
2) Above 10 HP up to 30 HP
3) Every HP or fraction thereof above 100 HP
k) Other internal combustion engines, including cranes,
forklifts, loaders, pumps, mixers, compressors and the like, per unit:
1) Up to 10 HP
2) Above 10 HP up to 100 HP
3) Every HP or fraction thereof above100 HP
l) Other machinery and/or equipment for commercial/
industrial/social/institutional use not elsewhere specified, per unit:
1) Up to 10 HP
2) Above 10 HP up to 100 HP
3) Every HP or fraction thereof above100 HP
m) Pressure vessels, per cu. m. or fraction thereof
n) Pneumatic tubes, conveyors, monorails for materials
handling, per lineal meter or fraction thereof
o) Testing/calibration of pressure gauge, per unit
p) Gas meters, each gas meter tested, proved and sealed:
1) Up to 10 lights
2) Above 10 lights up to 50 lights
3) Above 50 lights up to 100 lights
4) Above 100 lights
q) Every inspection of mechanical rides used in amusement
centers or fairs, such as Ferris wheels, merry-go-rounds, roller coasters
,and the like, per unit

800.00
6.00
120.00
2.00

80.00
240.00
3.00
80.00
240.00
3.00

120.00
260.00
3.00

120.00
200.00
3.00
40.00
4.00
25.00
15.00
20.00
30.00
50.00

40.00

SEC.182. Certification Fees The amount of Fifty Pesos (50.00) shall be collected
From applicants requesting the issuance of any of the following:
a) Certificate true copy of building permit
b) Certificate true Copy of certificate of damage
c) Issuance of certificate of damage
d) Certified true copy of certificate of damage
e) Certified true copy of electrical certificate
f) Issuance of certificate of gas meter installation
g) Certified true copy of certificate of operation
SEC.183. Payment of Fees All building permits and related fees shall be paid to the City
Treasurer upon presentation of the order of payment issued by the City Building Official.

SEC.184. Exemptions from Paying Building Permit Fees No building permit and related fees
shall be collected for the issuance of building permit on government projects undertaken by
administration.
SEC.185. Penal Provisions It shall be unlawful for any person, firm or corporation to erect,
construct, enlarge, alter, repair, move, improve, convert, demolish, equip, use or be done contrary to or in

52

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

violation of any provision of this Chapter. Any person, firm or corporation with violates any provision of
this Chapter and/or commits any act declared to be unlawful shall, upon conviction, be punished by a fine
of not less than One Thousand Pesos(P1,000.00) nor more than Five Thousand Pesos (5,000.00) or an
imprisonment of not less than one(1) month nor more than six(6) months, or booth at the discretion of the
court.
Chapter 11
PERMIT FEES ON EXCAVATION AND DRILLING
SEC. 187. Restatement of Permit Fees on Excavation and Drilling Chapter 2 (Permit Fees on
Excavation and Drilling) of accordance No. 0368 s. 2003 and all its section is related as Chapter 11 with
new section numbers as presented in this Code.
SEC. 188. Permit to Excavate or Drill (a) A permit to excavate or drill to be issued by the City
Engineer shall be required for any excavation, drilling or digging to be done in public places.
(b) Drilling to tap ground water or for soil testing operation within the territorial jurisdiction of
Caloocan City shall require a permit from the City engineer before they can be undertaken.
(c) Applications for permit to undertake excavations and drillings shall be filed with the City
Engineer. The application shall be released within fifteen(15) days after submission of all the
requirements.
(d) The permit to undertake excavations and drillings shall contain, among others, such conditions
as many be necessary to ensure public safety and convenience. All excavations shall be in
accordance with the excavation and installation plans approved by the City Engineer.
(e) All excavations and drillings shall be subject to the supervision of the City Engineer or his duly
authorized representatives to ensure compliance with the installation plans and other conditions set
forth in the permit.
SEC.189. Payment of Fees The following fees shall be collected from all applicants for permit
To excavate or drill:
1. Processing fees:
a) For poles and house connections
b) For digging water connections or drilling of wells
c) For soil testing operation, per bore hole
d) For all other excavations
2. Excavation permit fees:
a) Underground utility lines:
1) For maximum width of trench of 0.50 meter
i) First fifty(50) linear meter length of excavation
ii) Over fifty(50) linear meter length of excavation, per
meter
2) Excess over 0.50 width of trench of excavation, per meter
b) For drilling wells, per meter:
1) 50 mm pipes
2)75 mm pipes
3)100 mm pipes
4)125 mm pipes
5) Over 125 mm pipes
c) For installation of wooden/concrete utility poles, per pole
d) For foundation of structures, per sq. m.
3. Restoration Fee, per sq. m. or fraction thereof:
a) Concrete pavement:
1) 100 mm thickness
2) 150 mm thickness
3) 200 mm thickness
4) 250 mm thickness

53

P500.00
300.00
300.00
1,000.00

500.00
15.00
15.00
P6.00
9.00
12.00
15.00
18.00
30.00
25.00

800.00
900.00
1,000.00
1,200.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

5) 300 mm thickness
6) Macadam pavement
7) Asphalt pavement
8) Concrete sidewalk
b) Curb and gutter, per lineal meter

1,500.00
100.00
600.00
700.00
400.00

SEC. 190. Time of Payment The fee imposed under this Chapter shall be paid to the City
Treasurer before the permit to excavate or drill is issued. Such permit is valid only when the official
receipt covering payment of the prescribed fees is attached thereto.
SEC. 191. Restoration of Excavated Portion in Public Places All restoration works due to
permitted excavations in public places such as on roads and passageways shall be undertaken by the City
Engineer immediately after the excavation work is done. Funds shall be appropriated for the purpose.
SEC. 192. Excavating Affecting Adjoining Properties (a) For temporary support of adjoining
property, the person causing any excavation to be made shall provide such sheet piling and bracing as
may be necessary to prevent materials or structures of adjoining property from caving in before
permanent support shall have been provided for sides of an excavation.
(b) For permanent support of adjoining property, the person causing such excavation to be made
shall construct an appropriate retaining wall witch shall be carried to a height sufficient to retain the soil
of the adjoining area.
(c) For the purpose of providing temporary support to adjoining premises, the person causing an
excavation to be made shall get the consent of the owner of the adjoining premises to enter said premises
and construct the temporary support. However , if such consent and entrance are not granted, the owner of
adjoining premises shall be responsible for providing the necessary support, as the case may be, to this
premises at his own expense, and for that purpose, he shall be given authority to enter the premises where
the excavation is to be made.
SEC. 193. Excavation Affecting Adjoining Structure (a) Whenever an excavation is carried to
the depth of more than four (4) feel below the curb, the person causing the excavation to be made shall
seek consent to enter the premises of adjoining structure at all times. If granted the consent of the owner
adjoining structures to enter shall, at his own expense, preserve and protect from damage all existing
structures, the safety of which may be affected by that part of the excavation which extends more than
four (4) feet below the curb line. He shall support such structure by proper foundation. If owners consent
to enter is not granted to the person causing the excavation to be made, it shall be the duty of the owner
not granting the consent to make provide the necessary foundations, and when necessary for the purpose,
such owner shall be given authority to enter the premises where such excavation is to be made.
(b) Whenever an excavation is carried to the depth of less than four(4) feet below the curb, the
person causing the excavation shall preserve the safety of the structures which may be affected by the
excavation and protect them from injury an support them by proper foundation except as otherwise
provided in excavations more than four(4) feet deep; and when necessary for that purpose, the owner of
the structures shall be given the authority to enter the premises where such excavation is to be made.
SEC. 194. Appropriate Markers and Guards (a) The excavations in public places shall be
provided with appropriate markers and safety devices for the traveling vehicles and pedestrians.
(b) In case of death , injury and/or damage caused by the non-completion of such work and/or
failure of the one undertaking the work to adopt the required precautionary measures for the protections of
the general public or violation of any of the terms or conditions of the permit, the permit tee/excavator
shall assume all liabilities for such death, injury or damage arising there from. For this purpose, the
excavator/permit tee shall be required to procure insurance coverage to answer for third party liability.
SEC.195. Insertion Prohibited All excavations and diggings passing through canals and
insertion through drainage or sewer pipes are strictly prohibited.

54

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

SEC.196. Insertion of Excavation and Diggings on Private Roads. Thoroughfares and


Passageways The Office of the City Engineer shall have the authority to inspect all excavations and
diggings being undertaken on all private roads, thoroughfares, including passageways and sidewalks an to
require that restoration of the excavated area meets the standard specifications as formulated by the City
Engineer.
SEC.197. Revocation of Permit Permits issued under this Chapter may be revoked or cancelled
in case of emergency, when interest so demands or for non-compliance with the conditions of the permit,
such as but not limited to the following:
1. Failure to post excavation permit in conspicuous place;
2. Failure to install road signs and billboards;
3. Failure to install road/highway safety construction devices; or
4. Non-compliance with the work stoppage order.
SEC.198. Posting of Excavation or Drilling Permit Signboard Every permit to excavate or drill
granted shall be accompanied by a signboard to be issued by the City Engineer after payment of One
Hundred Pesos(100.00) thereof to the City Treasurer. The excavation or drilling permit sign shall be
posted in the excavation or drilling site for the entire duration of the excavation or drilling.
SEC.199. Fines and Penalties Aside from revocation or cancellation of permit , any person
violating the provisions of this Chapter shall be penalized in accordance with the provisions of this Code.

Chapter 12
ZONING PERMIT FEES
SEC.200. Imposition of Fees The following fees shall be collected by the City Treasurer from
the owners or contractors of land development, construction, renovation and expansions projects:
1. Filling fee
a) Locational clearance
b) Motion for reconsideration
c) Petition/request
d) Filling complaint
e) Subdivision development
2.Zoning and land use verification fees:
a) Residential
b) Commercial and industrial
c) Social, educational and institutional establishments
3. Inspection fee for land use conformity
4. Processing fee for application and issuance of locational
clearance
a) Residential(single detached and duplex type). Per sq. m. of
total floor area
b) Commercial establishments including apartments, mass
housing, town houses constructed primarily for profit, per sq. m. of
total floor area
c) Industrial establishments, per sq. m. of total floor area
d) Social, educational and institutional establishments
e) Subdivisions and memorial parks/cemeteries, per sq. m. of
total floor area
f) Telecommunication towers, per sq. m. of total base
g) Billboards, per sq. ft.
h)Yards utilized for commercial/industrial purposes, per sq.
m. of total land area

55

P100.00
200.00
500.00
100.00
450.00
100.00
400.00
200.00
100.00

2.00

3.00
4.50
2.00
1.00
4.50
6.00
3.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

75% 0f the corresponding prescribed


rate

i) All types of renovation


5. Renewal of temporary use permit
6. For each certificate of conformance/non-conformance and all
other certifications issued

450.00
100.00

SEC.201 Issuance of Locational Clearance (a) Any person applying for building or business
permit shall first secure a locational clearance prior to the issuance of said permits.
(b) Application for locational clearance shall be submitted to the land-use and Zoning
Administrator for verification and inspection. His findings and recommendations shall be submitted to the
City Mayor for approval before a locational clearance is issued therefore by the land-use and Zoning
Administrator.
SEC.202. Payment of Fees The prescribed fees shall be paid to the City Treasure before any
land development, construction or renovation project is lawfully begun or pursued.
SEC.203. Exemption All government projects except proprietary projects of government owned
or-controlled corporations are exempt from the payment of the prescribed fees. Provided, that locational
clearance for all projects must be secured prior to the finalization of plans and issuance of the
corresponding permit.
Chapter 13
PEMIT FEES ON SUBDIVISIONS, HOUSING PROJECTS
AND MEMORIAL PARKS
SEC.204. Subdivisions, Housing Projects and Memorial Parks No subdivision, housing project
or memorial park may be established in the City without an ordinance enacted for the purpose.
SEC.205. Development Permit Fees Owners and developers of subdivisions, housing projects
and memorial parks shall secure development permits from the City Mayor and pay the following fees:
1. Approval of subdivision plan:
a) Preliminary processing fees:
1) For the first 5 hectares
2) For every additional hectare or fraction thereof
b) Final processing fees:
1) Subdivisions having a density of 20 families and below, per
hectare, or fraction thereof
2) Subdivisions having a density of 21 families, per hectare, or
fraction thereof
3) Subdivisions having a density of 66 to 100 families and, per
hectare, or fraction there
4) Additional fee on floor area of buildings sold with the lot, per
sq. m.
c) Alteration of plan fees
d) Pavement fees for roadways, sidewalk, baseball courts, etc.,
per sq. m.
e) Excavation fee for drainage and water supply, cu. m.
f) Water tank:
1) For the first 10 cu. m.
2) For every additional cu. m. or fraction thereof
g) Fencing, per lineal meter
2. Approval of condominium/town house plan:
a) Preliminary processing fee
b) Final processing fee:
1) Per sq. m. of the total land area

56

P20,000.00
2,000.00

1,500.00
3,000.00
5,000.00
100.00
Same as final processing fees

10.00
10.00
1,000.00
50.00
20.00
450.00
50.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

2) Per sq. m. of the floor area of the building


c) Fee for alteration of plan
d) Conversion of existing structure to condominium/town houses:
1) Per sq. m. of the total land area
2) per sq. m. of floor area of the building
3. Final inspection fee and issuance of certification of completion:
a) Subdivisions:
1) Subdivisions having a density of 20 family lots and
below/hectare
2) Subdivisions having a density of 21 to 65 family lots/hectare
3) Subdivisions having a density of 66 to100 family lots/hectare
b) Condominium/town house per sq. m. of saleable area
4. Application for the following:
a) Extension of time to complete development
b) Change of name/ownership
5. For economic and socialized housing:
a) Plan approval and development permit:
1) Land, per hectare
2) Building, per sq. m.
b) Final inspection for certification of completion/occupancy:
1) Land development, per hectare
2) Building, per sq. m.
c) Plan alteration
6. Industrial subdivision:
a) Preliminary processing fee:
1) For the first five(5) hectares
2) For every additional hectare or fraction thereof
b) Final processing fee:
c) Fee for alteration of plan
7) Memorial park/cemetery plan:
1) Preliminary processing fee for every additional hectare or a
fraction thereof
2) Final processing fee for every additional hectare or a fraction
thereof
3) Alteration of plan, per sq. m. of the affected portions subject to
alteration
4) inspection fee, per hectare
8) Other certification

20.00
Same as final processing fee

50.00
20.00

1,500.00
1,000.00
750.00
20.00
150.00
150.00

250.00
2.00
10.00
2.00
50% of fees imposed on the area

1,000.00
100.00
300.00
Same as final processing fee

250.00
50.00

1.00
100.00
50.00

SEC.206. Committee on Subdivision, housing and Memorial Park (a) There shall be created a
committee on Subdivision, Housing and Memorial Park to be composed of the City Administrator as
Chairman, City Assessor as Vice-Chairman, a representative of Sanguniang Panlungsod, the City
Planning and Development Coordinator, the City Engineer, the City Architect, the Land Use and Zoning
Administrator and three (3) representatives from non-government organizations concerned in environment
and housing as members.
b) The Committee shall study and recommend to the Sangguniang Panlungod the establishment of
subdivision, housing and memorial park projects and the granting of operational permit for those which
are already existing prior to the enactment of this Code. The City Mayor shall issue the development
permit for subdivision, housing and memorial park projects in accordance with existing laws, ordinances,
and issuances.
(c) The office of the Land Use and Zoning Administrator shall be the Secretariat of the
Committee.

Chapter 14

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AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

FIRE SAFETY INSPECTION FEE

SEC.207. Fire Safety Inspection Fee Every building or structure shall be subject to regular fire
safety inspection by the City Building Official in coordination with the Department of Public Safety and
Traffic Management and City Fire Marshall and the owner or operator thereof shall pay the corresponding
annual fire safety inspection fees as follows:
1. Residential building per sq.m.
P2.00
2. Commercial and industrial buildings per sq.m.
4.00
3. Social, educational and institutional buildings per sq.m.
3.00
4. Ancillary structures which are not parts of the principal building per
sq.m.
Rates based on actual use
5. Additional fee for those manufacturing, storing, handling or using any
of the following
5,000.00
a) Cellulose nitrate plastic of any kind
b) Combustible fibers
c) Cellular materials such as foam rubber, sponge rubber and
plastic foam
d) Flammable and combustible liquids or gases of any kind
e) Metallic magnesium of any kind
f) Corrosive liquids, oxidizing materials or any materials which
when exposed to heat become fire conductor generate excessive smoke or
toxic gases
g) Blasting agents, explosives and industrial explosive materials
h) Firework materials
i) Matches in commercial quantities
j) Mineral, vegetable or animal oils and other derivatives
k) Combustible waste materials for recycling or resale
l) Explosive dusts and vapors
m) Other products or materials that any undergo spontaneous
combustion
6. Additional fee for business with hazardous operations or processes
2,000.00
a) Welding or soldering
b) Industrial baking and drying
c) Pressurized /forced draft burning equipment
d) Smelting and forging
e) Refining, distillation and solvent extraction
SEC. 208. Time of payment The fees imposed in this Chapter shall be paid to the City Treasurer
within thirty (30) days after the inspection has been conducted for the purpose of securing a fire safety
permit.
SEC. 209. Acts and Omission Against Fire Safety The following acts and omission area against
fire safety and thereby declared prohibited:
1. Overcrowding in amusement and assemble places.
2. Locking fire exits during periods when there are people inside the building, prevention or
obstruction of the automatic closure of fire doors or smoke partitions or dampers.
3. Giving false fire alarms
4. Smoking in prohibited areas
5. Throwing of cigarettes and burning objects in places which may cause fire
6. Leaving a building by occupant without appropriate safety measures
7. Use of jumpers or tampering with electrical wiring or overloading electrical system beyond its
designated capacity

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AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

Chapter 15

SPECIAL PERMIT FEES FOR STORAGE OF FLAMMABLE,


COMBUSTIBLE, OR EXPLOSIVE SUBSTANCES

SEC. 210. Imposition of Fees Every person or entity who shall establish, operate or maintain
storage of flammable, combustible, or explosive substances within Caloocan City shall first secure a
special permit from the Deparment of Public Safetty and traffic Management in coordination with the Fire
Marshall and pay the corresponding fees:
1 Flammable liquids:
a) With flash point at 20 F or below such as gasoline and other
carbon besolphide, naphta, benzol, and acetone:
1) Less than 8,000 gals
2) 8,000 gals to 100,000 gals
3) More than 100,000 gals
b) With flash point at above 20 F and below 70 F such as alcohol
1) Less than 1,000 gals
2) 1,000 gals to 25,000 gals
3) More than 25,000 gals
c) With plash point at above 70 F up to 200 F such as turpentine,
thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish cleaning
solvent, polishing liquids:
1) Less than 10,000 gals
2) 10,000 gals to 100,000 gals
3) More than 100,000 gals
d) With flash point of over 200F when subject to spontaneous
ignition or its artificially heated to a temperature equal to a higher than
its flash point such as petroleum oil, crude oil, others:
1) Less than 500 gals
2) 500 gals to 10,000.00 gals
3) More than 10,000.00 gals
2) Flammable gases such as acetylene, hydrogen, coal gas and other
flammables in gaseous form including liquefied petroleum gas and
other compressed gases:
1) Less than 10,000 gals
2) 10,000 gals to 50,000 gals
3) More than 50,000 gals
3) Combustible solids:
a) Calcium Carbide:
1) Less than 5,000 kg.
2) 5,000 kg. to 25,000 kg.
3) More than 25,000 kg.
b) Pyroxylin:
1) Less than 1,000 kg.
2) 1,000 kg. to 5,000 kg.
3) More than 5,000 kg.
c) Matches:
1) Less than 1,000 kg.
2) 1,000 kg. to 2,500 kg.
3) More than 2,500 kg.
d) Nitrate, phosphorous, bromine, sodium, picric acid, and other
hazardous, explosive, corrosive, oxidizing and lachrymatory properties:
1) Less than 1,000 kg.

59

P 1000.00
3000.00
5000.00
500.00
1000.00
1,500.00

1,000.00
2,000.00
3,000.00

100.00
250.00
450.00

500.00
1,200.00
2,250.00

200.00
300.00
500.00
500.00
1,000.00
1,500.00
300.00
600.00
1,200.00

300.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

2) 1,000 kg. to 2,500 kg.


3) More than 2,500 kg.
e) Shredded combustible materials such as wood shavings (kusot)
waste (estropa), sisal, oakum, and other similar combustible shaving
and fine materials:
1) Less than 1,000 cu.ft.
2) 1,000 cu.ft. 2,000 cu. ft.
3) More than 2,000 cu. ft.
f) Tar, resin, waxes, copra, rubber, coal, bituminous coal and
similar combustible materials:
1) Less than 1,000 kg.
2) 1,000 kg. to 2,500 kg.
3) More than 2,500 kg.

500.00
700.00

200.00
400.00
800.00

100.00
200.00
300.00

SEC. 211. Time and Manner of Payment The fees shall be paid to the City Treasury on or
before the twentieth (20th) day of January of each year upon the issuance of the order of payment by the
Department of Public Safety and Traffic Management.
SEC. 212. Administrative Provision (a) The Department of Public Safety and Traffic
Management in coordination with the City Fire Marshall shall supervise and inspect location and manner
of storing and transporting flammable, explosive and combustible materials subject to the rules and
regulations on the matter.
(b) If in the judgment of the Department of Public Safety and Traffic Management the location or
manner of sorting such materials is improper an would serve as fire hazards and toxic to the people
working in the establishment and the community in general he shall issue in order to the owner or
operator of the business so that appropriate measures can be undertaken within twenty four (24) hours
from receipt of the order with respect to the proper storage and care.
(c) Highly inflammable or combustible materials shall not be transported using public road in the
City without permit from the Department of Public Safety Traffic Management and the City Fire
Marshall.

Chapter 16
TOWING AND IMPOUNDING FEES OF STALLED VEHICLES
AND REMOVAL OF OTHER OBSTRUCTIONS
SEC. 213. Towing and Impounding Fees (a) There shall be collected from every driver, owner
or operator of any vehicle obstructing the flow of traffic in any street within the jurisdiction of the city the
following fees:
1. Towing fee:
a) Tricycle
i) Motorized
P 400.00
ii) Pedicab
200.00
b) Light vehicle
500.00
c) Medium vehicle
80.00
d) Heavy vehicle
1,500.00
2. Impounding fee for each day or fraction thereof that the vehicle remains impounded:
a) Tricycle
i) Motorized
P 100.00
ii) Pedicab
75.00
b) Light vehicle
300.00
c) Medium vehicle
350.00
d) Heavy vehicle
800.00

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Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

SEC. 214. Removal of Other Obstructions Any encroachment, obstruction or obstacles made or
found in the streets, sidewalks, bridges, parks and other public places shall be removed immediately for
proper disposal or storage at the expense of the owner or claimant.
SEC. 215. Enforcement (a) The Department of Public Safety and Traffic Management shall be
responsible for enforcement of towing stalled vehicles removal of obstruction in public places and
maintenance of impounding area. It shall coordinate with other city and national offices for the effective
implementation of this Chapter.
(b) Impounding areas one in North and one I the South of Caloocan City shall be established
where impounded vehicles are be stored. Towing trucks shall also be made available for the purpose.
SEC. 216. Time of Payment The towing fees shall be paid to the City Treasurer within twenty
four (24) hours from the date of rendition of service and impounding fees shall be paid before the vehicle
or article is released.
Chapter 17
FRANCHISE AND SUPERVISION FEES
ON MOTORIZED TRICYCLE AND PEDICAB FOR HIRE
SEC. 217. Franchising and Regulation of the Operations of Tricycles (a) No tricycle for hire
whether motorized or non-motorized may operate within the territorial jurisdiction of Caloocan City
without a franchise granted therefore.
(b) The Tricycle and Pedicab Franchising Board (TPFB) upon recommendation of the tricycle and
pedicab Regulatory Service shall grant franchise in batch per area of which the number of units shall
depend on the need of the community and road capacity.
(c) The Tricycle and Pedicab regulatory Services shall issue individual franchise to operate a
motorized tricycle or pedicab for hire after confirmation and approval of the TPFB and after the applicant
has complied with the requirements set for the purpose.
(d) The Tricycle and Pedicab Regulatory Services coordination with the Department of Public
Safety and Traffic Management, the Philippine National Police in the City and barangay officials shall
regulate the operations of tricycles for hire including those used in business to protect the public and
manage vehicular traffic in areas where they are allowed to operate.
SEC. 218. Franchise and Related Fees (a) Operators of motorized tricycle and pedicab for hire
shall be imposed the following fees:
1. Franchise fee annually:
a) For motorized tricycle
b) For pedicab
2. Annual fees per unit:
a) Mayors permit fee
b) Registration validation sticker
c) Reflectorized sticker
d) Drivers identification card
e) Certificate of road worthiness
3. Registration plates
4. Annual supervision fee on motorized tricycle for hire with outside
franchise

P 175.00
150.00
100.00
25.00
50.00
30.00
25.00
150.00
500.00

(b) No motorized tricycle or pedicab shall be given a franchise if its already granted franchise by
another city or municipality. Motorized tricycles and pedicabs of neighboring cities and municipalities
may be allowed to transport passengers to Caloocan City provided that they shall not be allowed to wait
and pick up passengers therefrom.
SEC. 219. Payment of Fees and Penalties (a) Operators shall register their motorized tricycles
or pedicabs for hire on the anniversary date of registration with the Tricycle and Pedicab Regulatory
Services which shall issue the order of payment for the City Treasurer to collect the corresponding fees. In

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CALOOCAN CITY REVENUE CODE OF 2004

case of late registration, the operator shall pay a surcharge of twenty-five percent (25%) on top of all the
fees.
(b) Motorized tricycle for hire shall be insured for third party liability by a duly accredited
insurance company licensed to operate in the City.
(c) Operators and drivers of motorized tricycles and pedicabs operating in the territorial
jurisdiction of the City without securing authorization and paying the corresponding fees shall be
penalized by a fine of not less than One Thousand Pesos (P1,000.00) not more than Two Thousand Pesos
(P2,000.00) or by imprisonment of not less than thirty (30) days nor more than six (6) months, or both
fine and imprisonment at the discretion of the court.
Chapter 18
MOTOR VEHICLE EMISSION TESTING FEE
SEC. 220. Motor Vehicle Emission Test (a) All motor vehicle operating within the territorial
jurisdiction of the City shall be subject to emission testing a year compliance with Republic Act No. 8749
(Clean Air Act of 1999) and its implementing rules and regulations.
(b) The Department of Public Safety and Traffic Management shall conduct the emission testing.
SEC. 221. Motor Vehicle Emission Testing Fee Emission testing fee shall be in accordance
with the rates imposed by R.A. 8749 Except on tricycles which shall be twice a year in the amount of
Fifty Pesos (P50.00) per emission testing. Those motor vehicles which passed the emission test conducted
by the Department of Public Safety and Traffic Management shall be issued stickers after payment of the
emission test fee.

1. Private motor vehicle


2. Motor vehicle used in business
3. Motor vehicle for hire

P 100.00
150.00
200.00

SEC. 222. Penal Provision - Owner or operator of motor vehicles violating the provisions of this
Chapter shall be fined One Thousand Pesos (P1,000.00) for first offense. Three Thousand Pesos
(P3,000.00) for second offense and Five Thousand Pesos (P5,000.00) for the third offense.

Chapter 19
OTHER REGULATORY FEES
SEC. 223. Police Clearance Fee (a) There shall be collected an amount of One hundred Pesos
(P100.00) for every certificate issued to any person requesting Caloocan City Police clearance.
(b) The fee shall be paid to the City Treasurer or his duly authorized representatives by the person
applying for police clearance.
SEC. 224. Pedicab and Bicycle Registration Fees (a) There shall be collected from every
person who shall own or possess personal pedicabs and bicycles the amount of One Hundred Pesos
(P100.00) and Fifty Pesos (P50.00) per unit, respectively to cover the cost of registration and issuance of
plate numbers.
(b) For pedicabs, two (2) plate numbers shall be issued, one to be placed at the rear of the bicycle
and the other one, in front of the passenger pedicab
(c) For bicycles, only one (1) plate number shall be issued to be placed at its rear
(d) The registration shall be renewed on or before the anniversary date thereof, and the subsequent
fees shall be one half (1/2) of the initial registration fees. Only validation stickers for plate numbers shall
be issued.
(e) Failure to renew registration on time, the owner shall pay a penalty of one hundred percent
(100%) of the initial registration fee

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CALOOCAN CITY REVENUE CODE OF 2004

(f) Unregistered or delinquent pedicabs and bicycles shall be impounded by the Department of
Public Safety and Traffic Management and shall only be released to the owners upon their proper
registration and payment of corresponding fees to the City Treasurer.
SEC. 225. Vendors Permit Fee on Declared Temporary Vending Areas (a) The City Mayor
shall declare with the concurrence of the Sangguniang Panlungsod temporary vending areas where
consumer goods or merchandise may be sold, provided, however, that community vending areas or
talipapas existing or operating at the time of the effectivity of this Code area hereby declared as
temporary vending areas.
(b) All persons intending to do business in temporary vending areas must file their application
with the Business Permits and Licensing Office. Only Caloocan City resident at least 18 years of age and
who are Filipino citizens shall be authorized to sell their merchandise in the declared temporary vending
areas.
(c) A vending fee of Twenty Pesos (P20.00) per square meter or fraction thereof, per day of
occupied space shall be paid daily to the City Treasurer of on his duly authorized representatives
SEC. 225.a. Special Permit Fee for Itinerant Money Lenders (a) No itinerant and informal
money lenders shall be allowed to conduct business within the territorial boundary of Caloocan City
without first securing a special permit from the Office of the City Mayor and paying Five Thousand Pesos
(P5,000.00) annually to the City Treasurer.
(b) An applicant shall also be required to secure barangay clearance, police clearance and health
certificate from the City Health Office.
SEC. 225.b. Permit Fee to Conduct Promotional Sales A permit shall be required to any
person who shall conduct promotional sales of any product within the City. The permit shall be granted
only for one week and the applicant shall pay in advance to the City Treasurer for the duration of the
promotional sales at One Hundred Pesos (P100.00) per day.
SEC. 225.c. Permit Fee for Temporary Vending Stalls on Valley and Open Spaces in Shopping
Malls, Public Places and Government Property (a) No temporary vending stall may be erected and
operated on alleys and open spaces in shopping malls and other public places without permit from the
office of the City Mayor. The permit shall be for not more than (1) one month.
(b) The owner of the property when it is privately-owned and stallholders shall first secure
necessary clearances and pay the permit fee of Ten Thousand Pesos (P10,000.00) and One Thousand
Pesos (P1,000.00) a month respectively.
(c) The permit may be renewed after the owner of the property and stall holder have paid the
corresponding taxes and fees for the duration of the previous permit.
SEC. 226. Special Permit Fee for Container Van Yards (a) Every person or entity who shall
establish, operate, and maintain container van yards within Caloocan City shall first secure a special
permit from the City Mayor, upon recommendation of the City Engineer and pay the following fees:
1. Annual Permit Fee
P 20.000.00
2. For yard Area occupied per sq.m. per annum
10.00
3. For every container van per month:
20 footer
10.00
40 footer
20.00

(b) The annual permit fee and the yard fee based on area occupied imposed herein shall be paid to
the City Treasurer on or before the twentieth (20th) day of January of each year, while the container van
fees shall be paid within the first week of the succeeding month.
SEC. 227. Special Permit Fee for Pay Parking Areas Public Garage and PUV Terminals Any
person or entity who shall operate pay parking areas, public garage and public utility vehicle (PUV)
terminals within Caloocan City shall first secure a special permit from the City Mayor or through the
terminals within Caloocan City shall first secure a special permit from the City Mayor through the
Department of Public Safety and Traffic Management. In the case of buildings to be used as parking

63

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CALOOCAN CITY REVENUE CODE OF 2004

areas, approval by the City Building Official is likewise necessary. The corresponding fees shall be paid
to the City Treasurer on or before the twentieth (20th) day of January of each year at the rate of Five Pesos
(P5.00) per square meter per annum, provided that the minimum amount shall not be less than Two
Thousand Pesos (P2,000.00) . This special permit fee shall be in addition to the business permit and other
regulatory permit fees.
SEC. 228. Permit Fee to Erect and Maintain Commercial Radio Transmitters (a) Any person
who intends to erect commercial radio transmitters for communication and broadcast using
electromagnetic waves within the territorial jurisdiction of Caloocan City shall first secure permit from
the office of the City Mayor and pay the initial permit fee of Ten Thousand Pesos (P10,000.00) per
tower/transmitter and thereafter pay an annual permit fee of Five Thousand Pesos (P5,000.00) per
tower/transmitter.
(b) Those radio communication transmitters/broadcasters already installed shall be subject to the
same impositions as above.
SEC. 229. Permit Fee to Erect and Maintain Commercial Poles (a) Any person granted
authority to erect and maintain commercial poles shall first secure permit from the Office of the City
Mayor and pay the initial permit fee of One Thousand Pesos (P1,000.00) per pole and thereafter pay an
annual permit fee of Five Hundred Pesos (P500.00) per pole.
(b) Existing commercial poles shall be subject to the same impositions as above
(c) The use of commercial poles other than their original purpose such as transmission of
electricity shall not be allowed without permit from the Office of the City Mayor. When permitted, such
as for advertisements and stringing of telephone and TV cable wires, the gross receipts for the use thereof
shall be declared to the City Treasurer and taxed accordingly.
SEC. 230. Special Permit Fee Local Carnival (Ferias) Operators of local carnival composed of
traveling amusement show rides and games locally known as ferias set up during fiestas and days of
public celebration shall be required to secure special permit from the City Mayor upon recommendation
of the Cultural Affairs and Tourism Services and the Punong Barangay of the community concerned. The
fee shall be Three Thousand Pesos (P3,000.00) for the first ten (10) days and Two Hundred Pesos
(P200.00) per day in excess of ten (10) days.
SEC. 231. Dog Registration Fee and Establishment of City Pound - (a) Owners of dogs are
required to register their animals upon reaching the age of three (3) months with the City Veterinanrian.
(b) The following fees shall be collected:
1. Registration fee
2. Vaccination fee
3. Fees for dog tags

P 50.00
100.00
10.00

(c) No dogs shall be registered without being treated / vaccinated with anti-rabies done by the
City Veterinarian or City-accredited and licensed veterinarian.
(d) A city pound shall be established and operated by the City Veterinarian to impound
unvaccinated and/or stray dogs.
(e) The owner of an impounded unregistered dog shall be charged One Thousand Pesos
(P1,000.00) a day for food and maintenance but not to exceed five (5) days of impoundment.
(f) Unclaimed dogs after a three (3) day keeping period shall be disposed by selling to interested
buyers who will acquire the animals as pets and not slaughter or by humane and acceptable way of
disposing such unwanted animals.

64

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AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

TITLE VI SERVICE FEES


Chapter 1
CIVIL REGISTRY FEES
SEC. 232. Imposition of Fees There shall be collected for services rendered by the City Civil
Registrar the following fees:
1. Marriage fees:
a) Marriage application from and contract
b) Marriage application filing fee
c) Marriage license
d) Pre-marriage/ family counseling fee
2. Registration fees on the status of person:
a) Election of Philippine citizenship
b) Decree of Adoption
c) Decree of foreign adoption
d) Naturalization
e) Legal separation
f) Annotation of marriage certificate on subsequent foreign divorce
g) Annulment of marriage
h) Legitimation
i) Emancipation of minors
j) Judicial recognition/acknowledgement
k) Paternity and filtration
l) Guardianship
m) Aliases
n) Repatriation
o) Judicial order for correction of entry/change of name
p) Deed of acknowledgement
q) Marriage contract
r) Death certificate
s) Delayed registration of birth
1) For more than one (1) month but less than one(1) year
2) For one (1) year and above
t) Delayed registration of death and marriage:
1) Delayed for one (1) month but less than one (1) year
2) Delayed for one (1) year or ore
u) Supplement report
v) Renunciation of citizenship
w) Presumption of Death
x) Founding/abandoned child
y) Out-of-town registration/endorsement
z) Muslim conversion
aa) Other legal documents
3. For the issuance of certification for the following documents:
a) Transcription from registry books (of birth, death, and marriage)

P 30.00
50.00
50.00
50.00
300.00
100.00
300.00
500.00
200.00
300.00
300.00
50.00
50.00
100.00
100.00
100.00
200.00
300.00
200.00
100.00
80.00
20.00
50.00
100.00
100.00
200.00
100.00
400.00
400.00
100.00
100.00
50.00
100.00

50.00
b) Non-availability of records
c) Certification of civil registry documents
4. For issuance of certified copies of:
a) Birth certificate
b) Death certificate
c) Marriage certificate
d) Additional copy per page of birth, death or marriage certificate

65

30.00
30.00
50.00
30.00
60.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

10.00
e) When using security papers, additional fee per page
40.00
5. For rendition of the following administrative services:
a) Record verification
b) Marriage solemnization fee
6. Counterpart fees of the City government in the issuance of
authenticated copies of civil registry records by the National Statistics
Office extension office in the City, each certificate

30.00
30.00

25.00
7. Filing fees for the correction/change in civil registry documents:
a) Correction of clerical or typographical errors
b) Change of first name or nickname
8. Service fees for migrant petitioner:
a) Correction of clerical or typographical errors
b) Change of first name or nickname
9. Civil Registry Forms:
a) Birth Certificate
b) Death Certificate

1,000.00
3,000.00
500.00
1,000.00
30.00
30.00

SEC. 233. Time of Payment The fees shall be paid to the City Treasurer upon the issuance of an
order of payment by the City Civil Registrar and the official receipt thereof shall be presented before
registration or release of the document.

Chapter 2
FEES THE ISSUANCE OF CERTIFICATES AND COPIES
OF OFFICIAL RECORDS AND DOCUMENTS

SEC. 234. Imposition of Fees There shall be collected the following fees from every person
requesting for the issuance of certificates or copies of the official records and documents in any of the
offices of the city government.
1. Certified true copy of documents and records per page
P 20.00
2. Where the copy to be furnished is in printed form per page
3. For issuance of tax clearance
4. For verification of records
5. Certified true copies of real property tax declaration:
a) Secured by the owner
b) Secured by any other person with the written permission of
the owner
6. Certification as to territorial jurisdiction
7. Certified copies of tax maps, per sheet
8. Duplicate copies of diploma
9. Certified true copies of approved resolution and ordinances:
a) First page
b) For every succeeding page
10. Certified of approved resolution and ordinances:
a) First page
b) For every succeeding page
11. Sangguniang Panlungsod certification fee:
a) First page

66

5.00
50.00
20.00
50.00
100.00
50.00
150.00
200.00
30.00
10.00
10.00
5.00
30.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

b) For every succeeding page

10.00

SEC. 235. Exemption- City government employees securing service records, certification of
remittance, certification of employment, certification of leave without pay or similar documents shall be
exempt from paying the above fees.
SEC. 236. Time of Payment The fees shall be paid to the City Treasurer upon the issuance of an
order of payment by the office concerned and the official receipt thereof shall be presented before the
release or issuance of a copy of any city record or document.

Chapter 3
BURIAL AND CEMETERY FEES

SEC. 237. Fees for the Disposal of the Remains of Deceased Persons The following fees shall
be collected for the disposal of cadavers or remains of dead persons:
1. Burial permit
2. For exhumation/removal of cadaver
3. Entrance from other municipality or city
4. Transfer to other municipality or city
5. Cremation permit

P 100.00
200.00
1,000.00
100.00
100.00

SEC. 238. Rental for Public Cemetery Lots or Niches - The following schedule of fees for the
rental of the lot or niche in the public cemeteries of Caloocan City is hereby imposed:
1. Rent of lot per sq.m.
a) For five (5) years
b) Every year, after five (5) years
2. Rent of multi-level interment niche for five (5) years
a) Old
b) New
c) Every year, after five (5) years
3. Rent of ossuary and skeleton vault per unit for five (5)
years
4. Fee for use of chapel:
a) For less than an hour
b) Every hour after the first (1st) hour

P 5,000.00
250.00
2,000.00
1,500.00
100.00
100.00
Free
100.00

SEC. 239. Time of Payment (a) The fees shall be paid to the City Treasurer upon the issuance of
an order of payment by the City Health Officer. In case of failure to pay the rental fee for lots or niches
for five (5) consecutive years, the remains shall be exhumed and the lost or niches shall be declared
vacant.
(b) Unclaimed exhumed remains shall be tagged and stored at the bone storage within the vicinity
of the cemetery. Remains that are not claimed for three (3) years shall be disposed in accordance with the
sanitary laws.
SEC. 240. Burial Requirements The disposal of the remains of dead persons shall be guided by
the following provisions:
1. No dead persons shall be buried without a death certificate issued by the attending physician or
the City Health Officer. The death certificate shall be forwarded to the City Civil Registrar for
registration within thirty (30) days after death.
2. In case of death due to crime or violence, the remains an buried only upon written permission of
the City Prosecutor or any government official authorized by law.

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CALOOCAN CITY REVENUE CODE OF 2004

3. Except when required by legal investigation or when permitted by the City Health Officer, no
unembalmed remains shall stay unburied longer than forty-eight (48) hours after death.
4. When the cause of death is a dangerous communicable disease, the remains must be buried
within twelve (12) hours after death. The cadaver must not be taken to any place of assembly and
only the adult members of the family of the deceased may be permitted to attend the funeral.
5. Unclaimed remains shall be buried at the expense of the city government or may be delivered
to medical schools or scientific institutions upon authority of the City Health Officer.
6. Cremation may only be undertaken at legally established crematorium upon approval of the
City Health Officer.
7. Disinterment or exhumation of remains of persons who died of causes other than dangerous
communicable disease may be granted after such bodies have been buried for a period of at least
three (3) years; those who died of dangerous communicable disease may be exhumed only after
the lapse of a five (5) year burial period.
SEC. 241. Public Cemetery Administration All public cemeteries, whether owned by the
government or privately-operated, shall be under the supervision of the City Health Officer. As such he
shall see to it the following are strictly observed:
1. No dead person shall be buried in the city except in public cemeteries and authorized burial
grounds.
2. No remains shall be interred during nighttime.
3. Graves must at least be one and one half (1 ) meters deep.
4. Any construction in the public cemetery whether temporary or permanent in use, shall be
required to secure a permit issued by the City building Official upon recommendation from the
City Health Officer.
5. The construction of extravagant or expensive niches, tombs, permanent canopies, cenotaphs and
mausoleums in city-owned pubic cemeteries shall be discouraged.
6. No person shall be allowed to work inside the city-owned public cemeteries except cemetery
workers authorized by the City Health Officer
7. The City health Officer shall keep a register of all interred remains in the city-owned public
cemeteries and such additional information as may be required by the City Mayor or the
Sangguniang Panlungsod.

Chapter 4
CITY HEALTH SERVICE FEES
SEC. 242. City Health Service Fees The schedule of fees that shall be collected for the
following services rendered by the Caloocan City Health Department is hereby fixed as follows:
1. Health services:
a) Physical examination fee
b) Public Health laboratory:
1) Clinical microscopy:
i) Routine urinalysis
ii) Routine stool examination
iii) Pregnancy test
iv) Sputum examination
2) Hematology:
i) Complete blood count
ii) Platelet count
iii) Blood typing
c) Chest x-ray
d) Green /yellow card plus seminar
e) Social hygiene clinic:
1) Initial visit:

P 30.00

30.00
30.00
10.00
40.00
50.00
30.00
50.00
100.00
50.00

68

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

i) Pink card
ii) Vaginal and urethral smear
iii) Routine urinalysis
iv) Routine stool examination
v)Physical examination
2) Succeeding visits (vaginal And urethral smear
and physical examination
3) Other laboratory examinations /procedures :
i) Gram staining
ii) Wet mount:
(1) KHO (Potassium Hydroxide) for
moniliasis
(2) NSS (Normal Saline Solution) for
trichomonas
iii) Bacterial culture for gonorrhea
iv) Rapid plasma reagin for syphilis
v) HIV (Human Immuno Virus) antibody test
particle agglutination
f) Medical certificate
2. Drinking water quality analysis:
a) Bacteriological examination
b) Physicochemical examination
3. Certificate of potability

20.00
50.00
30.00
30.00
30.00
50.00
40.00
40.00

30.00
30.00
100.00
100.00
200.00
20.00
150.00
1,500.00
100.00

SEC. 243. Time of Payment The fees shall be paid to the City Treasurer upon issuance of the
order of payment by the City Health Officer.
SEC. 244. Exemption Residents of Caloocan City who are certified as indigents by the
Department of Urban, Social Industrial Relations Services of the City government and approval of the
City Mayor shall be exempted from the payment of any fee imposed in this Chapter. All City government
employees are likewise exempted from the payment of the above fees.
Chapter 5
CITY UNIVERSITIES
SEC. 245. Imposition of Fees (a) There shall be collected the following school fees from every
enrollee in the University of Caloocan:
1. Tuition fees undergraduate students per semester:
a) Caloocan City residents:
i) Twenty one (21) units and below
ii) In excess of twenty one (21) units per unit
b) Non-Caloocan City residents:
i) Twenty one (21) units and below
ii) In excess of twenty one (21) units per unit
2. Tuition fees in graduate studies per unit:
a) Masteral Degree:
i) Caloocan City residents per unit
ii) Non-Caloocan City residents per unit
3. Other charges:
a) Entrance examination
b) Transcript of records
i) First two (2) pages
ii) In excess of two (2) pages per page
c) Honorable dismissal

69

P 630.00
30.00
2,500.00
100.00

100.00
200.00
100.00
20.00
10.00
30.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

d) Certification of any document


e) Completion fee for incomplete grades
f) Clearance fee
g) Diploma
h) Science laboratory fee
i) Medical / dental fee
j) Computer/typing laboratory fee
k) Athletic fee
l) Library fee
m) Replacement for the following:
i) School identification card
ii) Library identification card
iii) Examination permit
n) Late registration fee
o) Issuance of certified true copy of registration card

15.00
30.00
15.00
100.00
100.00
40.00
100.00
30.00
30.00
50.00
10.00
20.00
100.00
15.00

(b) Tuition fees provided above shall only be increased by twenty percent (20%) yearly.
SEC. 246. Time and Manner of Payment The fees herein imposed shall be paid directly to the
City Treasurer upon presentation of the order of payment from the Accounting Division, University of
Caloocan.
SEC. 247. Exemption (a) Residents of Caloocan City who are certified as indigents by the
Department of Urban, Social and Industrial Relations Services and Office for the Urban Poor of the City
government and who have shown exemplary scholastic records as determined by the Universitys
Scholarship Committee may be exempted from paying tuition fee upon approval by its Board of Trustees.
(b) Students who are permanent City government employees are exempted from payment of the
above fees. Likewise, students who are legitimate children of permanent City government employees are
entitled to fifty percent (50%) discount in tuition fees per semester.

Chapter 6
PARKING FEES
SEC. 248. Rate of Parking Fees (a) The following fees shall be collected for the use of parking
spaces or facilities owned or operated by the City government or portion of roads or streets declared
allotted for parking by the Sangguniang Panlungsod:
1. For tricycle per hour or fraction thereof:
a) Motorized
b) Non-motorized
2. For four-wheeler vehicle:
a) Non-utility vehicle
i) For the first two hours or fraction thereof
ii) For each subsequent hour or fraction thereof
b) Utility vehicle per day
3. For six-wheeler vehicle (delivery trucks and others):
a) For the first two hours or fraction thereof
b) For each subsequent hour or fraction thereof
4. Night Parking: For using street, sidewalk or public
place or in front of their houses and place of business as
a private garage and parking space per month:
a) Tricycle
i) Motorized
ii) Non-motorized

70

P 2.00
1.00

10.00
3.00
10.00
20.00
5.00

100.00
75.00

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

b) Four-wheeler vehicle
c) Six-wheeler vehicle
d) No heavy vehicle such as bus, 10-wheeler or heavy
equipment shall be allowed to avail of overnight parking
in any streets of the City

200.00
300.00

(b) In pay parking zones, property owners or business establishments fronting the strets desiring to
use the parking slot for their own vehicles or extend free parking courtesy to their customers may pay a
monthly parking fee of One Thousand Pesos (P1,000.00) per vehicle.
SEC. 249. Time of Payment - The prescribed fees in the above Section shall be paid to the City
Treasurer through the Department of Public Safety and Traffic Management or to a duly authorized
collector upon removal of the vehicle from the parking space except for regular parking slot of property
owners or business establishments fronting the streets which shall be paid in advance for the period
applied and night parking fees which shall be paid on or before the twentieth (20th) day at the beginning of
each quarter.
SEC. 250. Night Parking Procedure (a) It shall be unlawful for any motor vehicle owner or
operator to use portion of any street, sidewalk or public place as a private garage or parking space from
10:30 p.m. to 5:30 a.m. the following day, without securing night parking permit from the Department of
Public Safety and Traffic Management and paying the corresponding fees to the City Treasurer. A sticker
for the purpose shall be issued to be displayed at the windshield of the motor vehicle.
(b) The sangguniang barangay shall recommend to the Department of Public safety and Traffic
Management the streets or open spaces available for the night parking. The Punong Barangay shall
enforce orderly parking of the motor vehicles of their constituents. As a rule, owners or residents of the
building fronting the road have the prerogative of night parking slots contiguous to their property.
SEC. 251. Sharing Scheme Fifty percent (50%) of the total collections from night parking fees
shall accrue to the barangay and the remaining fifty percent (50%) shall accrue to the City.
Chapter 7
FEES FOR NUMBERING OF BUILDING AND OTHER STRUCTURES
SEC. 252. Installation of Building Plate Number (a) Pursuant to Sec. 458 (a)(2)(xiv), R.A.
7160, the City Mayor shall fortunate and implement a numbering system for residential, commercial,
industrial, institutional and public building structures. For easy reference, the numbering system shall be
in sequential order, provided, however, that vacant lots shall be assigned corresponding numbers in
sequence with lots having building or structures.
(b) The revised and updated number shall be inscribed in a uniform number plate with the official
logo of the City government and the name of the street and barangay where the building or structure is
located.
(c) No house /building plate number shall be installed in any building or structure by person,
organization or agency except those authorized by the City government.
(d) To facilitate the identification of buildings and structures the City Engineer shall install in
every street corner the corresponding signpost indicating the name of the barangay, street and the house
building number.
(e) Within sixty (60) days from the effectivity of this Code the City Mayor upon recommendation
of the City Building Official and City Assessor shall promulgate the necessary rules and regulations to
implement the numbering system of permanent structures as provided in this Chapter.
(f) The City Building Official in coordination with the City Assessor and the Department of Public
Safety and Traffic Management shall implement the provisions of this Chapter.
(g) The numbering of buildings and structures shall be reviewed every five (5) years for the
purpose of updating the number assigned to each building and structure.
SEC. 253. Imposition of Fees The amount of Two Hundred Pesos (P200.00) shall be paid to the
City Treasurer before installation of building number plates.

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AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

TITLE VII USERS CHARGES


Chapter 1
GARBAGE CHARGES
SEC. 254. Coverage and Imposition of Fees (a) All business and institutional establishments,
whether taxable or exempt, availing of garbage collection and disposal services of the City shall pay
quarterly garbage service fees based on the schedule enumerated below:
FIXED
ANNUAL FEE
1. Manufacturers, assemblers, repackers,
processors, or producers of any good or
article of commerce of whatever kind or
nature:
(iv)
Essential
(v)
Non-Essential
2. Wholesalers, distributors or dealers in
any of commerce of whatever kind of
nature
3. Retailers in any article of commerce:
(a) Shopping centers, drugstore,
hardware, sand the like
(b) Sari-sari stores, public markets
stall holders.
(c) Ambulant vendors and other
marginal retailers
4. Exporters and producers
5. Contractors
6. Lessors or sub-lessor of real estates:
7. Food Services
(a) Franchise food outlets
(b) Restaurant, refreshment parlors
and those offering meals and food
services to costumers
(c) Carinderias, turo-turo and similar
small food catering services
8. Banks, lending investors, pawnshops,
insurance companies, and other financial
institutions
9. Memorial parks and industrial estates
including their facilities
10. Privately owned public markets and
shopping centers
11. Motels and other places offering
similar facilities
12. Funeral parlors and burial services
13. Sauna baths, massage parlors and
similar establishments
14. Construction, general engineering
and general building contractors
15. Places of amuses and recreation
(a) For family entertainment such as
theaters, cinemas, circuses, resorts,

RATE/PERSON
EMPLOYED

RATE/AREA
OCCUPIED IN
M2

P 1,500.00
5,000.00
1,500.00

P 2.00
10.00
2.00

P 2.00
10.00
2.00

2,000.00

2.00

2.00

125.00

1.00

1.00

125.00

---

----

750.00
1,000.00
500.00
5,000.00

2.00
3.00
2.00
10.00

2.00
3.00
2.00
10.00

1,500.00

2.00

2.00

500.00

1.00

1.00

500.00

2.00

2.00

1,750.00

5.00

0.25

2,500.00

5.00

5.00

1,250.00

5.00

2.00

2,500.00
2,500.00

10.00
10.00

10.00
10.00

5,000.00

10.00

10.00

1,250.00

2.00

2.00

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Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

internet cafes, and other similar


establishments
(b) i) For sports and recreation such
as bowling alleys,
ii) billiard halls, golf courses, race
tracks, electronic/computer game centers
and other similar establishments
(c) For fun and pleasure such as
night clubs, cabarets, bars, beer houses,
music lounges, KTVs, and other similar
establishments
16. Community antennae television
systems (cable tvs)
17. Computer rentals, printing and
internet services
18. Gasoline stations and dealers of
petroleum products
19. Water refilling stations
20. Schools, colleges and universities
21. Hospitals and other medical
institutions
22. Other businesses not specially
mentioned above

1,750.00

3.00

3.00

500.00

2.00

2.00

2,500.00

10.00

10.00

2,500.00

2.00

2.00

500.00

2.00

2.00

1,250.00

5.00

5.00

1,250.00
2,500.00
5,000.00

5.00
2.00
5.00

5.00
2.00
2.00

2,000.00

2.00

2.00

b) There shall be collected monthly household garbage, fees serviced by the government-owned or
hired garbage collecting trucks and pushcarts in the following amount:
1. Residential property owner, per household
2. Tenant, per household

P 50.00
25.00

c) If two or more business are conducted in the same place using the same employees employee,
the second or third business shall pay an amount equivalent to fifty percent (50%) of the regular rate.

SEC. 255. Time of Payment (a) The quarterly fees prescribed for business and institutional
establishment shall be paid at the end quarter except on the first quarter when payment shall not be later
than twentieth (20th) day of January to coincide with the renewal of business and other regulatory permits
and on every twentieth (20th) day of the month beginning of each quarter.
(b) The monthly household garbage fees shall be paid to the City Treasurer not later than the
twentieth (20th) day of the succeeding month.
SEC. 256. Collection by the Barangay Treasurer - The barangay treasuers may be deputized as
household garbage fee collectors. Barangays shall be entitled to fifty (50%) percent of the proceeds of
their collections which shall be released without the need for further action.
SEC. 257. Exemption and Incentives (a) Those establishments with garbage collection and
disposal system and/or not serviced by the city government on garbage collection and disposal may be
exempted from paying garbage service fees, provided, that certifications to the effect are secured from the
Environmental Sanitation Services and the Department of Public Safety and Traffic Management.
(b) Business and institutional establishment with garbage shredders to eliminate their
biodegradable wastes shall be credited fifty percent (50%) of the cost of the machine as payment to
garbage fees. Households with kitchen shredders shall be credited Seventy Five Percent (75%) of the cost
of the machine as payment to garbage fees. Thereafter, they shall be entitled to a discount of ten

73

Ordinance No. 0386 s.2004


AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

percent(10%) of their regular rates collected from garbage services fees as long as the shredding machines
are operational.
Chapter 2
HOSPITAL AND MEDICAL CHARGES

SEC. 258. Hospital and Medical Charges Charges for hospital and medical services rendered
by the Caloocan City General Hospital shall be in accordance with the rates prescribed by the Department
of Health. The City Mayor shall issue an executive order with confirmation by the Sangguniang
Panlungsod for the effective and efficient implementation of this provision.
SEC. 259. Payment and Exemption (a) The payment of charges shall be paid upon application
or after the extension of service. In no case shall deposit be required in emergency cases requiring
immediate medical attention.
(b) City residents who are certified indigents and City government employees shall be exempted
from paying hospital charges.

Chapter 3
CITY-OWNED PUBLIC MARKET CHARGES

SEC. 260 Market Rentals and Fees Stallholders and users of the premises of city-owned public
markets shall be charged the following rentals and fees.
1. Shall, per sq. m. per day:
New Poblacion Market
P35.00
35.00
35.00
25.00
25.00
20.00
20.00
20.00
20.00
20.00

a) Meat
b) Fish
c) Poultry
d) Vegetable / fruits
e) Cooked foods
f) Rice, corn and other cereals
g) Groceries and sari-sari stores
h) Dry goods
i) General merchandise
j) Others
2. Corner and front stall are prime sites in public
market and stallholders thereof shall be charged
additional rental fees for the following:
a) Front corner stalls-rows along the front of the
market facing periphery or streets
b) Front stalls- rows along the front of the
market facing the market periphery or streets
c) Inside corner stalls

Other Public Markets


P20.00
15.00
15.00
10.00
10.00
5.00
5.00
5.00
5.00
5.00

Plus 20% of the


prescribed rate
Plus 15% of the
prescribed rate
Plus 10% of the
prescribed rate

3. Ambulant and transient vendors per sq. m. per


day
4. Delivery motor vehicles within the fifty-meter
(50m) radius from the border of the public market
and disposing, discharging or advertising products/
merchandise therein shall pay per hour or a
fraction thereof, the following:

10.00

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a) Tricycle and pushcart


b) Jeep/jeepney
c) Delivery van
d) Truck

10.00
30.00
50.00
100.00

SEC. 261. Time and Manner of Payment (a) The monthly rental of market stalls shall be paid
to the City Treasurer within the first week of each month.
(b) The fee for the ambulant and market transient vendors shall be paid daily in advance before
any of their commodity or merchandise is sold within the market premises.
SEC. 262. Issuance of Official Receipt and Cash Ticket (a) The City Treasurer issue an official
receipt as evidence of payment of the monthly rentals on fixed stalls.
(b) A cash ticket shall be issued to transient vendors whose name shall be written at the back
thereof. The cash ticket in non-transferable and shall be good only on the day of its issuance for the space
of the market premises to which he is assigned. The cash tickets issued shall be torn into two (2) parts,
one half to be given to the space occupant or vendor , and the other half to be retained by the market
collector who shall deliver the same to the City Treasurer for counter-checking against his record of cash
tickets issued for that day.
SEC. 263. Surcharge for Late Payment of Fees (a) The lessee of a stall, who fails to pay the
monthly rental fee within the prescribed period, shall pay a surcharge of twenty-five percent (25%) of the
total rent due. Failure to pay the rental fee for three (3) consecutive months shall cause the automatic
cancellation of the contract of lease of the stall without prejudice to suing the lessee for the unpaid rents
at the expense of the lessee. The stall shall be declared vacant and may be leased to other applicants.
(b) No person may occupy any vacant stall or space in the market premises without informing the
market master and paying the corresponding fees for the space occupied.
SEC. 264. Awarding of Stall Vacant stalls shall be awarded to qualified applicants selected by
the City Market Committee composed of the City Administrator, as Chairman, the City Treasurer, a
representative from the office of the City Mayor, the Sangguniang Panlungsod and the president of market
vendors association, as members. The committee shall conduct the drawing of lots for the awarding of
vacant stalls in the city-owned public markets.
SEC. 265. Franchising Administration and Supervision of Public Markets (a) There shall be
created the position of a City Market Administrator under the Office of the City Mayor who shall manage
City-owned public markets and supervise privately-owned public markets.

SEC. 266. Water Consumption Charges There is hereby imposed and collected a monthly
water consumption charges operated by the City government at the same rate as collected by the Maynilad
Water Services, Inc.
SEC. 267. Installation Fees There is hereby imposed and collected the following fees for the
installation of water system facilities:
1. Cost of water meter, per unit
2. Installation fee
3. Reconnection fee
4. Fee for the transfer of water meter

P 1,000.00
2,000.00
500.00
500.00

SEC. 268. Time and Manner of Payment - (a) Every first (1st) week of the month, an official
meter reader shall determine the previous month water consumption of each customer. On or before the
fifteenth (15th)day of the month, the monthly water billings shall be sent to the customers.

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(b) The monthly water consumption charges shall be paid the collector authorized by the City
Treasurer on or before the end of each month. The installation fees shall be paid to the City Treasurer
before undertaking any installation, reconnection or transfer of meter.
SEC. 269. Administrative Provisions It shall be unlawful for any person, establishment or entity
to cause the installation of water system facilities in any residential, commercial, industrial or institutional
building, whether public or private, without the approval of the City government and the payment of the
corresponding fees or charges including penalties, is any.
SEC. 270. Penalties (a) Monthly water consumption charges not paid on time shall be subject to
an interest of two percent (2%) per month. Failure of the customer to pay two (2) monthly water
consumption charges consecutively, including interest and penalties if any, shall be sufficient ground for
the discontinue of the water supply service to the said customer.
(b) Without prejudice to the filing of appropriate criminal and civil charges in a court of competent
jurisdiction , the following penalties are imposed on illegal water connection:
1. First offence
2. Second offence
3. Third and subsequent offenses

P 500.00 plus estimate of water consumption


charges
P 2,000.00 plus estimate of water consumption
charges
P 5,000.00 plus estimate of water consumption
charges

TITLE VII ADMINISTRATIVE PROVISIONS


Chapter 1
COLLECTION OF TAXES

SEC. 271. Tax Period Unless otherwise provided in this Code, the tax period of City taxes, fees
and charges shall be the calendar year.
SEC, 272. Accrual of Tax and Distribution of Proceeds (a) Unless otherwise provided in this
Code, all taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new
taxes, fees or charges, or charges 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.
(b) The barangay shall share ten percent (10%) in the proceeds of business and miscellaneous
taxes except on transfer tax on real property ownership , on professional tax and community tax. The
proceeds shall be distributed as follows:
i) Fifty percent (50%) shall accrue to the barangay where the taxes are collected ; and
ii) Fifty percent (50%) shall accrue equally to all barangay of the City

SEC. 273. Time of Payment Unless otherwise provided in this Code, all taxes, fees and charges
shall be paid within the first twenty (20) days of each quarter. The Sangguniang Panlungsod by way of a
resolution may, for a justifiable reason or cause, extent the time for payment of such taxes, fees or charges
without surcharges or penalties, but only for a period not exceeding three (3) months.
SEC. 274. Presumptive Assessment- (a) To determine the correct amount of tax or any other
revenue due to the City, the City Treasurer, after taking into account the sales, receipts, income or other
taxable base of other persons engaged in similar business under similar situations and circumstances or
after considering other relevant information, shall make the necessary assessment and prescribe a
minimum of such gross receipts, sales and taxable bases. Such amount so prescribed shall be prima facie
correct for the purpose of determinating the tax liabilities of such person.

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(b) Any taxpayer who is not satisfied with the presumptive assessment made by the City Treasurer
may file an appeal with the Board of Tax Appeals within thirty (30) days from receipts thereof.
SEC. 275. Surcharges and Interest on Unpaid Taxes, Fees or Charges Where the amount of
taxes, fees or charges due to the City has not been paid on time, there is hereby impose a surcharge of
Twenty-five percent (25%) of the amount of taxes, fees or charges and an interest at the rate of two
percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is
fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six
(36) months.
SEC. 276. Interest of other unpaid Revenues Where the amount of any other revenue due to the
City, except voluntary contributions or donations, is not paid on the date fixed on the ordinance,
collection, there shall be connected as part of that amount an interest thereon at the rate of two percent
(2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid
amount or a portion thereof exceed thirty-six (36) months.
SEC. 277. Collection of City Revenues by the City Treasurer All taxes, fees, charges and other
revenues shall be collected by the City Treasurer or his duly authorized deputies and representatives. The
City Treasurer may designate the barangay treasurer as his deputy to collect city taxes, fees and charges.
The City government shall pay the premiums of the bond of barangay treasurers, deputies to collect city
taxes, fees and charges.
SEC. 278 Power of the City Treasure to obtain information for Tax Enforcement In
ascertaining the correctness or determining the liability of any city tax, fee or charge or in collecting any
such liability or in evaluating tax compliance, the City Treasurer is authorized to :
1. Examine any book, paper, record or other data which may be relevant or material to such
inquiry.
2. Obtain on a regular basis from any person other than the person whose city tax liability is
subject to audit or investigation or from any office or officer of the National and Local governments,
government agencies and instrumentalities, including the Bangko Sentral ng Pilipinas and government
owned or controlled corporation, and information such as, but not limited to, cause and volume of
production, receipts or sales and gross income of tax payers: and
3. Require the person liable for tax or required to file financial documents, or any officer or
employee of such person, or any person having possession, custody, or care of the books of accounts and
other accounting records containing entries relating to the business of the person liable for tax to appeal
before the City Treasurer at a time and place specified in the written request and to produce such books,
papers, records, or other data, and to give testimony thereof.
(b) The City Treasurer shall submit the names of the subject taxpayers to the City Mayor for
information and guidance before actions on them are undertaken.
SEC. 279. Keeping of Books of Accounts (a) All business establishments subject to city taxes
and fees, shall keep a journal and a ledger or their equivalent wherein the result of operations of the
previous years are shown and from which all taxes due to the City government may readily and accurate
be ascertained and determined by the City Treasurer at any time of the year.
(b) Those establishments whose gross sales or receipts during the preceding calendar year do not
exceeds Six Hundred Thousand Pesos (P600,000.00) shall keep and use simplified set of book keeping
records.
(c) Those establishments whose gross sales or receipts exceeds Six Hundred Thousand Pesos
(P600,000.00) shall have their books of accounts audited and examined yearly by independent certified
Public Accountant and their tax returns accompanied duly accomplished account information form which
shall contain, among others, information lifted from certified balance sheet, income statements, schedules,
listing of income-producing properties and the corresponding income therefrom and other relevant
statements.
SEC. 280. Language in which Books are to be Kept. All business entities operating and
covered by this Code shall keep the books or records in English or Filipino.

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SEC. 281. Preservation of Books of Accounts and other Accounting Records - (a) All books of
accounts and other accounting records of corporations, partnerships or persons, shall be preserved by
them for a period of five (5) years. The said books and records shall be subject to examination and
inspection by the City Treasurer or his duly authorized representatives. Provided, that such examination
and inspection shall be made only once in a taxable year, except on the following:
1. Fraud, irregularities or mistakes, as discovered by the City Treasurer:
2. The taxpayer requests for a reinvestigation;
(b) The books of accounts and other pertinent records of tax-exempt organizations or grantees of
tax incentives shall be subject to examination by the City Treasurer for purposes of ascertaining
compliance with the conditions under which they have been granted tax exemptions or tax incentives in
their tax liabilities, if any.
SEC.282 Examination of Books of Accounts and Pertinent Records of Business Establishments
by City Treasurer (a) The City Treasurer, on his duly authorized representatives, may examine the
books of accounts, and other pertinent records of any business subject to City taxes and fees in order to
ascertain, assess, and collect the correct amount of the tax due. Such examination shall be made during
regular business hours, only once for every tax period, and shall be certified to by examining official.
Such certificate shall be made of record in the books of accounts of the taxpayer examined.
(b) In case the examination herein authorized is made b a duly authorized representative of the
City Treasurer, the written authority of the duly authorized representative concerned shall specifically
state the name, address, and business of the taxpayer whose books of accounts, and other pertinent records
are to be examined, the date and place of such examination, and the procedure to be followed in
conducting the same.
(c) For this purpose the records of the Revenue District Office of the Bureau of Internal Revenue
in the City shall be made available to the City Treasurer pursuant to the provisions of Sec.171, R.A. 7160.
SEC. 283. Failure or Refusal to Examine Books of Accounts Any person, partnership,
corporation or association subject to City taxes, fees and charges who fails or refuses the examination of
books of accounts provided for in the preceding sections shall cause the revocation of its existing business
permit. In addition, the person responsible therefore, shall upon conviction, be punished by a fine of not
less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by
imprisonment of not less than one (1) month nor more than six (6) months or both such fine and
imprisonment at the discretion of the court.
Chapter 2
CIVIL REMEDIES FOR COLLECTION OF REVENUES
SEC. 284. Application of Chapter The provision of this Chapter and the remedies provided
herein may be availed of for the collection of any delinquent city tax, fee, charge, or other revenue.
SEC. 285. Local Governments Lien Pursuant to Sec. 173, R.A. 7160 , City taxes, fees, charges
and other revenues imposed under this Code shall constitute a lien, superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not
only upon any property or rights therein which may be subject to the lien but also upon property used in
business, occupation, practice of profession or calling, or exercise of privilege with respect to which the
lien is imposed. The lien may only be extinguished upon full payment of the delinquent City taxes, fees
and charges including related surcharges and interests.
SEC. 286. Civil Remedies (a) The Civil remedies for the collection of City taxes, fees, or
charges, and related surcharges and interests resulting to delinquency shall be:
1. By administrative action through:
a) Distraint of personal property
b) Levy on real property
2. By judicial action
(b) Either of these remedies or all may be pursued concurrently or simultaneously at the discretion
of the City government.

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SEC. 287. Distraint of Personal Property (a) The remedy by distraint shall be in accordance
with the Sec. 175, R.A. 7160.
(b) Should the property detrained be not disposed of within one hundred twenty (120) days from
the date of distraint, the same shall be considered as sold to the City government for the amount of the
assessment made their on 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 Treasurer
as Chairman, with a representative from the Commission on Audit and Sangguniang Panlungsod, City
Assessors Office, City General Services Office and Internal Audit Services Office as members.
SEC. 288. Levy on Real Property (a) After the expiration of the time required to pay the
delinquent tax, fee, or charge, real property may be delivered before, simultaneously or after the distraint
of personal property belonging to the delinquent taxpayer . To this end, the City Treasurer 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 through out 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 a written notice of the levy shall be served upon the local assessor
and the Registrar of Deeds where the property is located who shall annotate the levy on the tax declaration
and certificate of Title of property, respectively, the delinquent taxpayer or, if he is abroad, to his agent or
manager of the business in respect to which the liability arose, or if there be none, to the occupant of the
property in question.
(b) In case the levy on real property is not issued before or simultaneously with the warrant of
distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his
delinquency, the City Treasurer shall, within thirty (30) days after execution of the distraint, proceed with
the levy of the taxpayer s real property.
(c) A report of any levy shall, within ten (10) days after the receipt of the warrant, be submitted by
the City treasurer to the City Mayor and Sangguniang Panlungsod.
SEC. 289. Penalty for Failure to Issue and Execute Warrant Without prejudice criminal
prosecution under the Revised Penal Code and other applicable laws, failure of the City Treasurer to issue
or execute the warrant of distraint or levy after the expiration of the time prescribed, or if found guilty of
abusing the exercise thereof by competent authority, shall be dismissed from the service after due notice
and hearing .
SEC. 290. Advertisement and Sale - (a) Within thirty (30) days after levy, the City Treasurer
shall proceed to publicly advertise for sale or auction the property for a usable portion thereof as may be
necessary to satisfy the tax delinquency and expenses of sale and such advertisement shall cover a period
of at least thirty (30) days. It shall be effected by posting of notices at the main entrance of the City Hall
building and its annex, and in 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
City where the property is located. The advertisement shall contain the amount of delinquent 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, a short description of the property to be sold. At any time before the
day fixed for the sale, taxpayer may stay the proceedings by paying the delinquent taxes, fees, charges,
penalties, interests and other incidental expenses. If he fails to do so, the sale shall proceed and shall be
held either at the main entrance of the City hall building, or on property to be solved, or at any other place
as determined by the City treasurer conducting the sale, and specified in the notice of sale.
(b) Within thirty (30) days after the sale, the City Treasurer shall make a report of the sale to the
City Mayor and to the Sangguniang Panlungsod, and which shall form part of his records. The City
Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings 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 cause of sale, shall be retained over to the owner of the
property.
SEC. 291. Redemption or real Property Sold (a) Within one (1) year form date of sale, the
delinquent taxpayer or his representative shall have the right to redeem the real property upon payment to
the City Treasurer of the total amount of taxes, fees or charges and related surcharges, interests, or
penalties from the date of delinquency to the date of sale, plus interest of two percent (2%0 per month on

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the purchase price from the date of purchase to the date of redemption. 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 City Treasurer.
(b) The City Treasurer, upon surrender by the purchase of the certificate of sale previously issued
to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of two
percent (2%) per month herein provided for the portion of the cost of sale and other legitimate expenses
incurred by him, and said real property thereafter shall be free from the lien of taxes, fees or charges,
related surcharges, interests and penalties.
(c) The owner shall not however be deprived of the possession of the said real property and shall
be entitled to the rentals and other income thereof until the expiration of the time allowed for its
redemption.
SEC. 292. Final Deed to Purchaser - In case the taxpayer fails to redeem the real property, as
provided herein, the City treasurer shall execute a Deed conveying to the purchaser so much of the
property has had been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and
penalties. The deed shall succinctly recite all the proceedings upon which the validity the sale depends.
SEC. 293. Purchase of Property by the City Government for Want of Bidder - (a) In case there
is no bidder for the real property advertise for sale has provided herein, or if the highest bid is insufficient
to pay the taxes, fees, or charges, related surcharges, interests, penalties, and cost, the City Treasurer
conducting the sale shall purchase the property in behalf the City government to satisfy the claim and
within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the
records of his office. Pursuant to Sec. 181 R.A. 7160, 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 City government without the necessity of an order from a competent court.
(b) Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives
may redeem the property by paying to the City Treasurer the full amount of the taxes, fees, charges, and
related surcharges, interests, or penalties and the cost of sale. If the property is not redeem as provided
herein, the ownership thereof shall be fully vested on the City Government.
SEC. 294. Resale of Real Estate Taken for Taxes, Fees, or Charges Upon recommendation of
the City Mayor, the Sangguniang Panlungsod may, by the ordinance, and upon notice of not less than
twenty (20) days, sell and dispose the real property acquired under the preceding Section at public
auction. The proceeds of the sale shall accrue the general fund of the City, unless otherwise provided in
this Code.
SEC. 295. Collection of Delinquent Taxes, Fees, Charges, or other Revenues through Judicial
Action - The City Government may enforce the collection of delinquent taxes, fees, charges or other
revenues by civil action in any court of competent jurisdiction. The Civil Action shall filed by the City
Treasurer through the City Legal Officer within the period prescribed in Sec. 194, R.A. 7160.
SEC. 296. Further Distraint or Levy - The remedies by distraint and levy may be repeated if
necessary until the full amount due, including all expenses, is collected.
SEC. 297. Personal Property Exempt from Distraint or Levy Pursuant to Sec. 185, R.A. 7160,
property enumerated therein shall be exempt from distraint and levy, attachment or execution thereof for
delinquency in the payment of any City tax, fee, or charge, including the related surcharge and interest.

Chapter 3
STATUTORY OFFENCES AND PENALTIES
SEC. 298. General Provisions - (a) The term person as used in this Chapter includes an
officer, employee, or member of an association, partnership, or corporation, who as such officer,
employee or member is under a duty to perform the act in respect of which the violation occurs.
(b) Any person convicted upon offense penalized by this Code shall, in addition to being liable for
the payment of the tax, fee, or charge be subjected to the penalties imposed herein. Provided, that

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payment of the tax, fee, charge due shall not constitute a valid defense in any prosecution for any
provision of this Code.
(c) Any person who willfully aids or abets in the commission of an offense penalized herein or
who causes the commission of any such offense by another shall be liable in the same as the principal.
(d) If the offender is a public officer or employee the maximum penalty prescribed for the offense
shall be imposed. If the offender is a Certified Public Accountant, the City Treasurer shall initiate a
complaint before the Professional Regulation Commission for the revocation or cancellation of his
license.
(e) In the case of associations, partnerships, or corporations, the penalty shall be imposed on the
person responsible for the violation.
SEC. 299. Failure to Keep Record, Supply, Correct and Accurate Information and Pay tax
Any person required under this Code to pay any tax or fee, keep any record, or supply such correct and
accurate information and who fails to pay such tax or fee, keep such record, or supply such correct
accurate information at the time required by this Code shall be punished by a fine of not less than One
Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not
less than one (1) month nor more than six (6) months or both such fine and imprisonment at the discretion
of the court.
SEC. 300. Penalty for Evasion of Tax, Fee or Charge Any person who evades any tax, fees or
charge imposed under this Code or the payment thereof shall, upon conviction thereof, be punished by a
fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or
by imprisonment of not less than one (1) month nor more than six (6) months or both such fine and
imprisonment at the discretion of the court.
SEC. 301. Liability of Juridical Person (a) Any corporation, association or general partnership,
and any other juridical person liable for any of the acts or omissions penalized under this Code, in
addition to the penalties imposed herein upon the responsible corporate officers, partners, or employees,
shall, upon conviction for each act or omission, be fined in the amount of not less than Three Thousand
Pesos (P3,000.00) nor more than Five Thousand Pesos (P5,000.00).
(b) In addition, the City Mayor may suspend or revoke its Business Permit.
SEC.302. Penal Liability for Making False Entries, Records, or Using Falsified or Fake
Accountable Forms Any person engaged to examine and audit books of accounts of taxpayers and any
person who:
1. Falsifies any report or statement bearing on any examination or audit or renders a report,
including exhibits, statements, schedules or order forms of accountancy work which has not been
verified by him personally or under his supervision or by a member of his firm or by a member of
his staff in accordance with sound auditing practices;
2. Certifies financial statement of a business enterprise, containing an essential misstatement of
facts or omission in respect of the transactions, taxable income, property or receipts of his client;
3. Not being an independent Certified Public Accountant or financial officer examines and audits
books of accounts of taxpayers;
4. Signs and certifies financial statements without audit;
5. uses or influences the taxpayer to use accounting and bookkeeping records not conformity with
requirements of this Code or rules and regulations promulgated thereunder;
6. Knowingly makes any false entry or enters any false or fictitious name in the books of accounts
or records mentioned in the preceding paragraph;
7. Keeping two (2) or more contradictory sets of such records books of accounts;

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8. Fails to book the books of accounts or records in English or Filipino, or to make a true and
complete translation, and found to be at material variance with books or records kept by him in
another language;
9. In any way commits an act or omission, in violation of the provisions of this Code; or
10. Attempts in any manner or evades any tax, fee or charge imposed under this Code or
knowingly uses fake official receipts, letters of authority, certificates authorizing registration and
other accountable forms:
Shall upon conviction for each act or omission be punished by a fine not less than One Thousand
Pesos(P1,000.00) nor more than Five Thousand Pesos(P5,000.00) or by imprisonment of not less than one
(1) month nor more than six (6) months or both such fine and imprisonment at the discretion of the court.
SEC. 303. Failure or refusal to issue Receipts or Sales or Commercial Invoices I any person
required to issue receipts or sales or commercial invoices, who fails or refuses to issue such receipts or
invoices, issues multiple, double, or unauthorized receipts or invoices, shall for each act or omission,
aside from revocation of business permit, be punished by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand pesos (P5,000.00) or by imprisonment of not less than one (1)
month nor more than six (6) months or both such fine and imprisonment at the discretion of the court:
1. Printing of receipts or sales or commercial invoices without authority from the Bureau of
Internal Revenue;
2. Printing of double or multiple sets of invoices or receipts;
3. Printing of unnumbered receipts or sales or commercial invoices, not bearing the name,
business style, taxpayer identification number, business and address of the person or entry.
SEC. 305. Failure to Obey Summons Any person who, being duly summoned by the City
Treasurer to appear, to testify, or produce books of accounts, records, memoranda or other papers or to
furnish information as required under the penitent provision of this Code; neglects to appear or to produce
such books of accounts, records, memoranda or other papers: or to furnish such information shall upon
conviction be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five
Thousand Pesos (P1,000.00) or by imprisonment of not less than one (1) month nor more than six (6)
months or both such fine and imprisonment at the discretion of the court.
SEC. 306. Violations Committed by City Government Employees (a) Any City government
employee who is found guilty of any of the offenses herein below specified, shall, upon conviction for
each act or omission, be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more
than Five Thousand Pesos (P1,000.00) or by imprisonment of not less than one (1) month nor more than
six (6) months or both such fine and imprisonment at the discretion of the court.
1. Extortion, or willful oppression through the use of his office or willful oppression and
harassment of a taxpayer.
2. Knowingly demanding or receiving any fee, other or grater sums than are authorized by this
Code or receiving any fee, compensation or reward, except as prescribed by law for the
performance of any duty.
3. Willfully neglecting to give receipts, as by law or ordinance required for any sum collected in
the performance of duty or willfully neglecting to perform any other duties enjoined by law or
ordinance.
4. Offering of undertaking to accomplish, file or submit a report or assessment on a taxpayer
without the appropriate examination of books of accounts or tax liability, or undertaking to submit
a report or assessment less than the amount due the City government for any consideration or
compensation, or conspiring or colluding with another or others to defraud the revenues or
otherwise violate the provisions of this Code.
5. Neglecting or by design permitting the violation of the law or ordinance by any other persons.

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AN ORDINANCE ENACTING THE UPDATED
CALOOCAN CITY REVENUE CODE OF 2004

6. Making or signing any false entry or entries in any book or record, or making or signing any
false certificate.
7. Allowing or conspiring or colluding with another to allow the authorized retrieval, withdrawal
or recall of any return, statement or declaration after the same has been officially received by the
City government.
8. Over assessing tax due with the intension of personal benefits when the taxpayer, purportedly
with this assistance, pays lower taxes.
9. Having knowledge or information of any violation of this Code of any fraud committed on the
revenues collectible by the City government, failure to report such knowledge or information to
their superior officer, or failure to report as otherwise required by law or ordinance.
(b) The provisions of the foregoing paragraph not withstanding, any City government employee
who is convicted of the offense of grave misconduct, after due notice and hearing of the administrative
case, be dismissed from the government service. Provided further that the term grave misconduct as
defined in the Civil Service Law, shall include, among others, the issuance of fake letters of authority and
receipts, forgery of signature, usurpation of authority and habitual issuance of unreasonable assessments.
SEC.307. Failure to Surrender Property Placed under Distraint and Levy - Any person having
in his possession or under his control any property or rights to property upon which warrant of
constructive distraint or of actual distraint and levy has been issued, upon demand by the City Treasurer
executing such warrant, surrender such property or right to property to the City Treasurer, unless such
property or rights is, at the time of such demand, subjected to an attachment or execution under any
judicial process. Any person who fails or refuses to surrender any of such property or right shall be liable
in his own person and estate to the City government in a sum equal to the value of the property or rights
not so surrendered but not exceeding the amount of the taxes including penalties and interest for the
collection of which such warrant had been issued, together with cost, if any, from the date of such
warrant. In addition, such person shall, upon conviction for each act or omission, be punished by a fine of
not less than One Thousand Pesos (1,000.00) nor more than Five Thousand Pesos (5,000.00) or by
imprisonment of not less than one (1) month nor more than six (6) months or both such fine and
imprisonment at the discretion of the court.
SEC. 308. Informers Reward- Any person, except City Government employees, who gives
definite and sworn information, not yet in the possession of the City government, leading to the discovery
of undeclared or under assessed taxable property or activity, or frauds upon the City revenue ordinances
or violations of any of the provisions thereof, thereby resulting in the discovery or recovery of City
revenues shall be rewarded in sum equivalent to ten percent (10%) of the revenues actually collected.
Provided, that the information mentioned herein shall not refer to a cause already pending or previously
investigated or examined by the City government. Provided, further, that the reward provided herein shall
be paid under the rules and regulations issued therefore.

Chapter 4
TAXPAYERS REMEDIES
SEC. 309. Period of Assessment and Collection- a) City taxes, fees, or charges shall be assessed
within five (5) years from the date they became due. No action for the collection of such taxes, fees, or
charges, whether administrative or judicial, shall be instituted after the expiration of such period.
(b) In case of fraud or intent to evade the payment of taxes, fees, or charges, the same may be
assessed within ten (10) years from discovery of the fraud or intent to evade payment.
(c) City taxes, fees, or charges may be collected within five (5) years from the date of assessment
by the administrative or judicial action. No such action shall be instituted after the expiration of said
period.

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AN ORDINANCE ENACTING THE UPDATED
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(d) The running of the periods of prescription provided in the preceding paragraphs shall be
suspended for the time during which:
1. The City Treasurer is legally prevented from making the assessment or collection;
2. The taxpayer request for re-investigation and executes a waiver in writing before expiration of
the period within which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be located.
SEC. 310. Protest on Assessment (a) When the City Treasurer finds that correct taxes, fees, or
charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or
charge, the amount of deficiency. The surcharges, interest, and penalties.
(b) Within thirty (30) days from receipt of the notice of assessment, the taxpayer may file a written
protest with the City Board of Tax Appeals composed of the City Finance Coordination as Chairman, and
the City Accountant, City Administrator, Chief of the Business Permits and Licensing Office, and a
representative from the business sector to be appointed by the City Mayor as members.
(c) The City Board of Tax Appeals shall furnish the City Treasurer a copy of the protest, conducts
a study on the protest and submits its findings and recommendations within thirty (30) days from the time
of the filing to the City Mayor and Treasurer.
(d) The City treasurer shall, within sixty (60) days from receipt of findings and recommendations
of the City Board of Tax Appeals, shall decide to accept or deny the taxpayers protest on assessment.
(e) In case of denial of protest, the taxpayer shall have thirty (30) days from receipt of denial of
protest or from the lapse of the sixty-day (60) period herein prescribe within which to appeal with the
court of competent jurisdiction, otherwise, the assessment becomes conclusive and unappealable.
SEC. 311. Payment Under Protest (a) No protest on the computation of the tax shall be
entertained by the City Treasurer unless the taxpayer first pays the tax. The tax receipts acknowledging
the tax payments shall bear the words paid under protest. The protest in writing must be filed within
thirty (30) days from the payment of the tax to the City Treasurer, who shall decide the protest within
sixty (60) days from receipt.
(b) In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of
the tax protested shall be refunded to the protestant, or shall be applied as tax credit agents the protestants
existing or future tax liability.
(c) In the event the protest is denied or upon the lapse of the sixty-day (60) period prescribed in
paragraph (a) hereof, the taxpayer may avail of remedies provided for under R.A. 7160.
SEC. 312. Settlements of Claims due to Overpayment - (a) A taxpayer may be entitled to a tax
refund or tax credit after submitting evidence of payment, like official receipts, tax clearance, and such
other proof showing overpayment, within three(3) years from payment of the tax, fee or charge. Provided,
that in pursuant to Sec. 196, R.A. 7160, no case or proceeding shall be entertained in any court without
this claim in writing, and after the expiration of two (2) years from the date of payment of such tax, fee or
charge, or from the date the taxpayer is entitled to a refund or tax credit.
(b) When a tax credit is granted, it shall not be refunded in cash but shall only be applied to future
tax obligations of the taxpayer. If a taxpayer has paid in full the tax due for the entire year and he shall
have no other tax obligation payable t the City government during the year, his tax credits, if any, shall be
applied in full during the first quarter of the next calendar year on the tax due from him.
(c) Tax payments refund due to overpayment may be granted and paid out of the Citys collection
from the same source in the current year when the payment was done in the same year; otherwise the
refund shall be taken from the fund appropriated therefore.
(d) In case of a business entity, any unapplied balance of the tax credit shall be refunded in cash in
the event that he terminates operation of the business involved within the City

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CALOOCAN CITY REVENUE CODE OF 2004

Chapter 5
FINAL PROVISION
SEC. 313. Failure to Secure a Barangay Clearance No business permit shall be issued without
first securing a duly authenticated barangay clearance. Provided, however, that any application for
barangay clearance which is not acted upon the baarangay concerned within seven (7) days from filing
thereof shall be approved.
SEC. 314. Grant of Tax Exemption Privilege (a) The City Mayor, upon recommendation of the
City Finance Committee, may recommend the granting of tax exemptions, incentives or reliefs to
Sangguniang Panlungsod.
(b) The granting of tax exemptions, incentives or relief shall be guided by the provisions of Art.
282. Administrative Order No. 270, to wit:
1. It shall not apply to regulatory fees and charges.
2. Any tax exemption, incentive or relief granted to a type or kind of business shall apply to all
business similarly situated.
3. The grant of tax incentive shall be for a definite period not exceeding one (1) calendar year.
4. In the case of shared revenues, the exemption or relief shall only extend to the City share.
SEC. 315. Applicability Clause The provisions of R.A. 7160 and its implementing rules and
regulations applicable to the City government, and other laws, ordinances and issuances are hereby
adopted in so far as to any circumstances not covered by this Code.
SEC. 316. Penal Provisions (a) Any violation of the provisions of this Code not herein
otherwise covered by a specific penalty, shall be punished by a fine of not less than One Thousand Pesos
(P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or by imprisonment of not less than one (1)
month nor more than six (6) months or both such fine and imprisonment at the discretion of the court.
(b) If the person convicted for violation of any of the provisions of this Code has no property with
which to meet the fine imposed upon him by the court, or is unable to pay such fine, shall be subject to a
subsidiary liability under existing laws.
(c) If the violation is committed by any juridical entity, the president, general manager or any
person entrusted with the administration thereof at the time of the commission of the violation shall be
held responsible or liable therefore.
SEC. 317. Preparation of Implementing Rules and Regulations There shall be created an
oversights committee composed of the members of the City Finance Committee and Committee on Ways
and Means and additional three (3) members of the Sangguniang Panlungsod to prepare the implementing
rules and regulations and for the effective implementation of the Updated Revenue Code of 2004.
SEC. 318. Repealing Clause Ordinance No. 0140 s. 1992, as amended, its implementing rules
and regulations and other pertinent ordinance are hereby repealed or modified accordingly.
SEC. 319. Effectively The Updated Revenue Code of 2004 shall take effect its publication in
full for three (3) consecutive days in a news paper of local circulation; and upon compliance with the
posting requirement under Sec. 522, R.A. 7160.
ENACTED by the Sanguniang Panlungsod City of Caloocan and its Regular Session held on
November 23, 2004.

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