The New Revenue Code of Taguig (PDF Format)

CITY GOVERNMENT OF TAGUIG
THE NEW
REVENUE CODE OF
TAGUIG
ORDINANCE NO. 24 SERIES OF 1993 AS AMMENDED
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AMMENDMENTS:
Ordinance No. 41 series of 2001

TABLE OF CONTENTS
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TABLE OF CONTENTS 2-14
WHEREAS Clauses 15
TITLE I – GENERAL PROVISIONS 15
Chapter 1 – THE CODE: POLICY AND INTERPRETATION 15
Section 1 – Title 15
Section 2 – Scope 15
Section 3 – Declaration of Policy 15
Section 4 – Rules and Interpretation 16
TITLE II – REAL PROPERTY TAXATION 17
Chapter 2 – SCOPE AND DEFINITIONS OF TERMS 17
Section 6 – Fundamental Principles 17
Section 7 – Definitions 17
Chapter 3 – APPRAISAL AND DECLARATION OF REAL

PROPERTY 19
Section 8 – Declaration of Real Property by the Owner

or Administrator 19
Section 9 – Duty of Persons Acquiring Real Property or

Making Improvements Thereon 19
Section 10 – Declaration of Property by the City

Assessor 20
Section 11 – Listing Real property in the Assessment

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Role 20
Section 12 – Proof of Exemption of Real Property from 21

Taxation
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Chapter 4 – SCHEDULE OF FAIR MARKET VALUE 21
Section 13 – Preparation and Adoption of Fair Market

Values of Real Property 21
Section 14 – Criteria 21
Section 15 – Schedule of Fair Market Values of Real

Property 27
Section 16 – Appraisal of Improvements 39
Section 17 – Type of Improvements 43
Section 18 – Items Considered as Component Parts of

Building 44
Section 19 – Schedule of Unit of Values of Building 47
Table of Schedule of Unit of Values 47
Section 20 – General Provision on the Appraisal and

Assessment of Building and other
Structures 49
Section 21 – Schedule of Depreciation 50
Table of Schedule of Depreciation 50
Section 22 – When Higher Rate of Depreciation can be

Allowed 50
Section 23 – General Revision of Assessment 51
Section 24 – Authority of the Assessor to Take Evidence 51
Chapter 5 – ASSESSMENT 51
Section 25 – Classes of Real Property for Assessment

Purposes 51
Section 26 – Special Classes of Real Property 51
Section 27 – Actual Use of Real Property as Basis for

Assessment 51
Section 28 – Assessment Levels 51
Section 29 – Valuation of Real Property 53

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Section 30 – Date of Effectivity of Assessment and

Reassessment 53
Section 31 – Assessment of Property Subject to

Back Taxes 53
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Section 32 – Notification of New or revised

Assessment 54
Section 33 – Appraisal and Assessment of

Machinery 54
Section 34 – Depreciation Allowance for

Machinery 54
Chapter 6 – ASSESSMENT APPEALS 54
Section 35 – CityBoard of Assessment

Appeals 54
Section 36 – Organization, Power and Function of

the Board of Assessment Appeals 54
Section 37 – Meeting and Expenses of the City

Board of Assessment Appeals 55
Section 38 – Action by the CityBoard of

Assessment Appeals 56
Section 39 – Effect of Appeal in the Payment of Real

Property Tax 56
Chapter 7 – IMPOSITION OF REAL PROPERTY TAX 56
Section 40 – Basis ad Valorem Tax on Real

Property 56
Section 41 – Additional Levy for the Science and

Education Fund 57
Section 42 – Exemption from Real Property Tax 57
Section 43 – Additional Ad Valorem Tax on

Idle Lands 58
Section 44 – Idle Lands, Coverage 58
Section 45 – Exemptions 58
Section 46 – Listings of Idle Lands by the Assessor 59
Chapter 8 – COLLECTION OF REAL PROPERTY TAX 59
Section 47 – Date of Accrual of Tax 59

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Section 48 – Collection of Tax 59
Section 49 – Notice of Time for Collection of Tax 59
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Section 50 – Payment of Real Property Taxes in

Installments 59
Section 51 – Application of Payments 59
Section 52 – Advance and Prompt Payment

Discounts 60
Section 53 – Payment under Protest 60
Section 54 – Interest on Unpaid Real Property Tax 60
Section 55 – Notice of Delinquency in the Payment

Real Property Tax 61
Chapter 9 – TAX ON TRANSFER OF REAL PROPERTY

OWNERSHIP 61
Section 56 – Levy on Transfer of Real Property

Ownership 61
Section 57 – Time of Payment 61
Section 58 – Notification of Transfer of Real

Property Ownership 61
Section 59 – Exemptions from Payment of this Tax 62
Section 60 – Surcharges in Unpaid Transfer of

Property Ownership Tax 62
Chapter 10 – ADMINISTRATIVE PROVISIONS FOR COLLECTION

OF REAL PROPERTY TAX 62
Section 61 – Remedies for the Collection of Real

Property Tax 62
Section 62 – Local Government Lien 62
Section 63 – Levy on Real Property 63
Section 64 – Advertisement and Scale 63
Section 65 – Redemption of Property Sold 64
Section 66 – Final Deed to Purchaser 64
Section 67 – Purchase of Property by the City

Government for Want of Bidder 64
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Section 68 – Further Distraint of Levy 64
Section 69 – Certification of City Treasurer on

Delinquencies Remaining Uncollectible 65
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Section 70 – Periods within which to Collect Real

Property Taxes 65
Section 71 – Distribution of Proceeds 65
Section 72 – Applicability of Pertinent Laws 65
TITLE III – TAX ON BUSINESS 65
Chapter 11 – SCOPE AND DEFINITIONS 65
Chapter 12 – GRADUATED TAX ON BUSINESS 77
Section 75 – Imposition of Tax 77
Chapter 13 – SPECIAL PROVISIONS 86
Section 76 – Newly Operated Business 86
Section 77 – Retirement of Business 86
Section 78 – Related or Combined Business 87
Section 79 – Situs of Tax 88
Chapter 14 – FIXED TAX ON BUSINESS 90
Chapter 15 – ADMINISTRATIVE PROVISIONS 97
Section 81 – Payment of Tax 97
Section 82 – Requirements 98
TITLE IV – MISCELLANEOUS TAXES 99
Chapter 16 – TAX ON OCCUPATION OR BUSINESS 99
Section 85 – Time of Payment 100

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Section 86 – Requirements 100
Section 87 – Administrative Penalty 100
Chapter 17 – TAX ON DELIVERY TRUCKS OR VANS 100
Chapter 18 – TAX ON PRINTING AND PUBLICATION BUSINESS 101
Section 91 – Exemption from of Tax 101
Chapter 19 – FRANCHISE TAX 101
Section 94 – Exemption from of Tax 102
Chapter 20 – AMUSEMENT TAX ON ADMISSION 102
Section 96 – Exemption 102
Section 97 – Deduction and Withholding of Tax 102
Section 99 – Penalties 103
Section 100 –Payments of Tax 103
Chapter 21 – COMMUNITY TAX 103
Section 101 –Imposition of Tax 103
Section 102 –Individuals Liable to Community Tax 103
Section 103 –Juridical Persons Liable to

Community Tax 103
Section 104 –Exemptions 104
Section 105 –Time for Payment, Penalties for

Delinquency 104
Section 106 –Community Tax Certificate 104

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Section 107 –Presentation of Community Tax

Certificate on Certain Occasions 104
Section 108 –Deputizing Barangay Treasurer 105
Chapter 22 – TAX ON COCKPITS, COCKFIGHTS AND COCKPITS

PERSONNEL 105
Section 109 –Annual Permit Fee on Operators,

Maintainers or Owners 105
Section 110 –Annual Permit Fee on Cockpit

Personnel 105
Section 111 –Special Permit Fees 106
Section 112 –Amusement Levy for Winning Bets 106
Section 113 –Penalty for Cockpit Personnel who

Fails to Secure Permit 106
Section 114 –Penalty for Cockpit Managers,

Operators, or Maintainers 106
TITLE V – SERVICES FEES AND USER CHARGES 106
Chapter 23 – GARBAGE SERVICE CHARGE 106
Section 115 –Rate of Charges 106
Section 116 –Garbage Service Charges for

Multiple Business 115
Section 117 –Maintaining Principal Offices in the

Same Premises 115
Section 118 –Newly Established Business 115
Chapter 24 – PARKING CHARGES 115
Section 119 –Rate of Charges 115
Section 120 –Time of Payment 115
Section 121 –Night Parking Procedures 115
Chapter 25 – STALLED VEHICLES, TOWING, IMPOUNDING AND

OTHER TRAFFIC VIOLATIONS CHARGES 116
Section 122 –Stalled Vehicle Charges 116
Section 123 –Traffic Violations, Fines, Charges 116
Section 124 –Time of Payments 116

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Section 125 –Surcharges 116
Chapter 26 – FEE FOR THE TEMPORARY USE OF SIDEWALKS

AND ALLEYS 117
Section 126 –Imposition of Fees 117
Section 127 –Time and Manner of Payment 117
Section 128 –Administrative Provisions 117
Section 129 –Penalty 117
Chapter 27 – FEE FOR REGISTRATION OF RELIGIOUS, CIVIC,

SOCIALAND/OR SPORTS ORGANIZATIONS,
CLUBS ASSOCIATION OR FRATERNITIES 117
Section 132 –Surcharge for Late Payment 117
Chapter 28 – BURIAL FEES AND CEMETERY CHARGES 118
Section 136 –Rental of Public Cemetery Lots

or Grave 118
Section 137 –Charges Imposed for the Occupancy of

a Vault within the Multi-Level Toms 119
Section 140 –Interest for Late Payment 120
Chapter 29 – LOCAL REGISTRY FEES 120
Section 143 –Burial, Exhumation, Embalming

and Transfer of Cadaver Fees 122
Section 144 –Exemption 122

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Chapter 30 – SERVICE FEES 122
Section 148 –Exemption 124
Chapter 31 – CITYHOSPITAL SERVICE FEE 124
Section 151 –Imposition of City Hospital

Service Fees 124
Chapter 32 – PUBLIC UTILITY CHARGES 128
Section 154 –Definitions 128
Section 155 –Market Sections 128
Section 158 –Issuance of Official Receipt

and Cash Tickets 131
Section 159 –Surcharge for Late Payment of Fees 132
Section 160 –Adjudication of Stall 132
Form for Application of Stall 133-135
Section 161 –Miscellaneous Provisions on Stalls 135
Section 162 –Responsibility for Market

Administration 135
Section 163 –Creation of a Market Committee 136
Section 164 –Rules and Regulations 136
Section 165 –Applicability Clause 137
Chapter 33 – SLAUGHTER AND CORRAL FEES 137

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Section 168 –Prohibitions 138
Chapter 34 – MOTORIZED TRICYCLE FRANCHISE AND

REGULATORY FEES 139
Section 172 –Franchise and Supervision Fee on

Motorized Tricycle-for-Hire 139
Chapter 35 – FISHERY RENTAL OR FEES 140
Section 174 –Grant of Fishery Rights 140
Section 175 –Granting Permits to Fish Corrals, Cages,

Pens and Similar Construction 140
TITLE V – REGULATORY FEES 144
Chapter 36 – MAYOR’S PERMIT FEES FOR BUSINESS

OCCUPATIONS, AND OTHER ACTIVITIES 144
Section 183 –Payment of Fees 157
Chapter 37 – SANITARY INSPECTION AND HEALTH

CERTIFICATE FEES 159
Section 185 –Sanitary Inspection Fees 159
Section 186 –Health Certificate Fees 161

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Chapter 38 – FEES FOR SEALING AND LICENSING OF

WEIGHTS AND MEASURES INSTRUMENT 161
Section 190 –Payment of Fees and Surcharge 162
Section 193 –Fraudulent Practices and

Corresponding Penalties 163
Section 194 –Administrative Penalties 164
Chapter 39 – PROCESSING FEES FOR ZONING OR

LOCATIONAL CLEARANCE 165
Section 196 –Escalation Clause 166
Chapter 40 – POLICE CLEARANCE FEES 167
Section 201 –Payment of Fees 167
Chapter 41 – PERMIT FEES ON EXCAVATION 167
Section 202 –Excavation Defined 167
Section 203 –Filing of Application and Issuance of

Excavation Permit 167
Section 204 –Conditions for Permit 168
Section 205 –Exercise of Supervision 168
Section 206 –Payment of Fees and Charges 168
Section 207 –Excavation Affecting adjoining

Properties 170
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Section 208 –Excavation Affecting adjoining

Structures 170
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Section 209 –Appropriate Markets and Guards 171
Section 210 –Inspection Prohibited 171
Section 211 –Inspection of Private Roads, Streets,

Thoroughfares and Passageways 171
Section 213 –Administrative Fines 171
Section 214 –Surcharges for late Payment 172
Section 215 –Engineering Supervision Fee 173
Section 217 –Revocation of Permit 173
Section 218 –Penalties 173
Chapter 42 – CONSTRUCTION OR BUILDING PERMIT,

CERTIFICATE OF OCCUPANCY AND
SIMILAR FEES 173
Section 219 173
Section 220 173
Section 221 –No Fees or Charges shall be Assessed

on the Following Application 200
Chapter 43 – MISCALLENEOUS FEES 201
Section 223 – Imposition of Accreditation Fees 201
TITLE VII – ADMINISTRATIVE PROVISIONS 203
Chapter 44 – COLLECTION OF TAXES 203
Section 224 –Tax Period and Manner of Payment 203
Section 225 –Accrual of Tax 203
Section 227 –Surcharges and Penalties on Unpaid

Taxes, Fees, or Charges 203
Section 228 –Interest on Other Unpaid Revenues 203

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Section 229 –Collection of Local Revenues by Treasurer 203
Section 230 –Examination of Books of Accounts and

Pertinent Records of Businessmen by
Local Treasurer 204
Chapter 45 – CIVIL REMEDIES FRO COLLECTION

OF REVENUES 204
Section 231 –Application of Chapter 204
Section 232 –Local Government Lien 204
Section 233 –Civil Remedies 204
Section 234 –Distraint of Personal Property 205
Section 235 –Levy on Real property 206
Section 236 –Advertisement and Sale 206
Section 237 –Redemption of Property Sold 207
Section 238 –Final Deed to Purchase 207
Section 239 –Purchase of Property by the Municipal

Government for Want of Bidder 208
Section 240 –Resale of Real Estate Taken for Taxes,

Fees, or Charges 208
Section 241 –Collection of Delinquent Taxes, Fees,

Charges, or Other Revenues Through
Judicial Action 208
Section 242 –Further Distraint of Levy 208
Section 243 –Personal Property Exempt from Distraint

Or Levy 209
Chapter 46 – FINAL PROVISIONS 209
Section 244 –Separability Clause 209
Section 246 –Penal Provisions 209
Section 248 –Preparation of Implementing Rules and

Regulations 209
Section 249 –Repealing Clause 210
Section 250 –Effectivity 210

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ORDINANCE NO. 24 SERIES OF 1993 AS AMMENDED BY:
 Ordinance no. 41 series of 2001

ORDINANCE NO. 24
Series of 1993
ADOPTING THE TAGUIG REVENUE CODE
WHEREAS, the efficient implementation of the development plans of the

Municipality of Tagig, the devolution of functions and personnel of certain
national government agencies, the mandated delivery of basic services requires
adequate resources not now available;
WHEREAS, the revenue code now being utilized by the Municipality relies
mainly on MCC Ordinance No. 03 Series of 1980 levels, and now woefully
inadequate;
WHEREAS, the Local Government Code of 1991 (R.A. 7160) mandates

that the local government units shall now implement a system to generate
resources through revenue ordinances that can make the Municipality self-reliant
and able to sustain the development of the Municipality whose residents are
afforded an improved quality of living;
WHEREAS, there is therefore a compelling need to overhaul the

Municipality’s source of revenues and install a system of progressive and
equitable sourcing of funds;
NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Bayan of

Tagig, Metro Manila, pursuant to R.A. 7160 and other pertinent laws that the
foregoing Revenue Code:
TITLE I – GENERAL PROVISIONS
Chapter 1 – THE CODE: POLICY AND INTERPRETATION
SECTION 1. Title – This Ordinance shall be known and cited as the

Revenue Code of the Municipality of Tagig, Metro Manila;
SECTION 2. Scope – This Code shall govern and levy, assessment and
collection of taxes, fees, charges, and other impositions within the jurisdiction of
the Municipality of Tagig;
SECTION 3. Declaration of Policy –

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a) It is hereby declared the policy of the Municipality that the levy of

taxes, fees, charges, and other impositions shall be equitable,
progressive, and as far as practicable, based on the taxpayers
ability to pay;
b) It is likewise the policy of the Municipality that taxes on real property

shall be based on appraisal at its current and fair market values
classified for assessment purposes on the basis of actual use;
c) It is likewise the policy of the Municipality that the assessment and

collection of taxes shall at all times endeavor to be efficient and fair,
with a minimum of red tape through the relatively simple process for
the mutual understanding of its people and government.
SECTION 4. Rules and Interpretation – in construing the provisions of

this code, the following rules of constructions shall be observed unless
inconsistent with the manifest intent of the provisions or when applied would lead
to absorb or highly improbable results.
a) General Rule – 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,
in this code which may have acquired a peculiar or appropriate
meaning shall be construed and understood according to such
technical, peculiar, or appropriate meaning;
b) Gender and Number – Every word in this code importing the

singular number shall extend to both male and female. Every word
importing the singular number shall extend and apply to several
persons or things as well and every word importing the plural
number shall extend and be applied to one person or thing;
c) Reasonable Time – In all cases where an act is required to be

done within reasonable time, the time shall be deemed to mean
such period as may be necessary for the prompt performance of
the act;
d) Computation of Time – The time within an act is to be done as

provided in this code or 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 when
the last day falls on Sunday or holiday, in which case, the same
shall be excluded in the computation and the next business day
shall be considered the last day;
e) References – All references to Title, Chapter and Sections or to

the Title, Chapter, and Sections of this Code unless otherwise
specified;
f) Conflicting Provisions of Chapter – If the provisions of different

chapters conflict with or contravene each other, the provisions of
each chapter shall prevail as to all specific matters and questions
involved thereon;
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g) Conflicting Provisions of Sections – If the provision of different

sections in the same chapter conflict with each other, the provisions
of the section which is last in point of sequence shall prevail;
TITLE II – REAL PROPERTY TAXATION
Chapter 2 – SCOPE AND DEFINITIONS OF TERMS
SECTION 5. Scope – This title shall cover the administration, appraisal,

assessment, levy and collection of real property taxes.
SECTION 6. Fundamental Principles – The appraisal, assessment, levy,

and collection of real property tax shall be governed by the following fundamental
principles.
a) Real property shall be appraised at its current and fair market

value;
b) Real property shall be classified for assessment purposes on the

basis of its actual use;
c) Real property shall be assessed on the basis of a uniform

classification.
SECTION 7. Definitions – When used in this Title:
a) “Acquisition Cost” for newly-acquired machinery not depreciated

and appraised within the year of its purchase, refers to the actual
cost of the machinery to its present owner, plus the cost of
handling, transportation and installation at the present site;
b) “Actual Use” refers to the purpose for which the property is

principally or predominantly utilized by the person in possession
thereof;
c) “Ad Valorem Tax” is a levy on real property determined on the

basis of a fixed proportion of the value of the property;
d) “Agricultural Land” is a land devoted principally to the planting of

trees, raising of crops, livestock and poultry, dairying, salt making,
inland fishing and similar aqua-cultural activities, and other
agricultural activities, and is not classified as mineral, timber,
residential, commercial or industrial land;
e) “Appraisal” is the act or process of determining the value or

property as of a specific date for a specific purpose;
f) “Assessment” is the act or process of determining the value of a

property, or proportion thereof subject to tax, including the
discovery, listing, classification, and appraisal of properties;
g) “Assessment Level” is the percentage applied to the fair market

value to determine the taxable value of the property;
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h) “Assessment Value” is the fair market value of the real property

multiplied by the assessment level. It is synonymous to taxable
value;
i) “Commercial Land” is a land devoted principally to the object of

profit and is not classified as agricultural, industrial, mineral, timber,
or residential land;
j) “Depreciated Value” is the value remaining after deducting

depreciated from the acquisition cost;
k) “Economic Life” is the estimated period over which it is

anticipated that a machinery or equipment may be profitably
utilized;
l) “Fair Market Value” is the price, which a property may be sold by

a seller who is not compelled to sell and bought by a buyer who is
not compelled to buy;
m) “Improvement” is a valuable addition made to a property or an

amelioration in its condition, amounting to more than a mere repair
or replacement of parts involving capital expenditures and labor,
which is intended to enhance its value, beauty or utility, or to adopt
it for a new or further purpose;
n) “Industrial Land” is a land devoted principally to industrial activity

as capital investment and is not classified as agricultural,
commercial, timber, mineral or residential land;
o) “Machinery” embraces machines, equipment, mechanical

contrivances, instruments, appliances or apparatus, which may or
may not be attached, permanently or temporarily, to the real
property. It includes the physical facilities for production, the
installations and appurtenant service facilities, those which are
mobile, self-powered or self-propelled, and those not permanently
attached to the real property which are, actually, directly, and
exclusively used to meet the needs of the particular industry,
business or activity and which by their very nature and purpose are
designed for, or necessary to its manufacturing, mining, logging,
commercial, industrial or agricultural purposes;
p) “Mineral Land” are lands in which minerals, metallic or non-

metallic, exist in sufficient quantity or grade to justify the necessary
expenditures to extract and utilized such materials;
q) “Raw land” refers to land not devoted principally to the planting of

trees, raising crops, livestock’s and poultry, dairying, salt-making,
inland fishing and similar activities and is not classified as minerals,
timber, residential, commercial or industrial land.
q) “Reassessment” is the assignment of new assessed values of the

property, particularly real estate, as the result of a general, partial
or individual reappraisal of the property;
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r) “Remaining Economic Life” is the period of time expressed in

years from the date of appraisal to the date when the machinery
becomes valueless;
s) “Remaining Value” is the value corresponding to the remaining

useful life of the machinery;
t) “Replacement or Reproduction Cost” is the cost that would be
incurred on the basis of current prices, in acquiring an equally
desirable substitute property, or the cost of reproducing a new
replica of the property on the basis of current prices with the same
or closely similar material; and
u) “Residential Land” is a land principally devoted to habitation.
v) “Special class” all lands, buildings, and other improvements

thereon, actually, directly, and exclusively used for hospitals,
cultural or scientific purposes and those owned and used by local
water districts and government owned or controlled corporations
rendering eventual public services in the supply and distribution of
water and/or generation and transmission of electric power.
Chapter 3 – APPRAISAL AND DECLARATION OF REAL PROPERTY
SECTION 8. Declaration of Real Property by the Owner or

Administrator – It shall be the duty of all persons, natural or juridical, owning or
administering real property including the improvements therein within the
territorial jurisdiction of Tagig, Metro Manila, to prepare or cause to be prepared
and file with the City Assessor a 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 assessor or his deputy to identify the same for assessment
purposes. The owner declaration of real property herein referred to shall be filed
with the assessor concerned once every three (3) years during the period from
January first (1st) to June thirtieth (30th) commencing with the calendar year 1992.
For the year 1995, and every succeeding three years thereafter owners or
administrator who fail to file the foregoing declaration shall upon conviction pay a
Five Thousand Pesos (P5, 000.00); provided, however, that should the declarant
choose not to contest the citation for violation of this Ordinance, said declarant
shall pay the compromise penalty of Five Hundred Pesos (P500.00) to the City
Treasurer.
SECTION 9. Duty of Persons Acquiring Real Property or Making

Improvements Thereon –
a) All persons, natural or juridical, or their duty authorized

representatives, who acquires at any time a parcel or parcels of
land in Tagig shall file with the City Assessor a sworn statement
declaring the true value of subject property within sixty (60) days
after the acquisition of such property as evidenced by a duly
notarized or final deed of conveyance executed between the
contracting parties bearing proof of registration from the Register of
Deeds. The sixty day period shall commence on the date of
execution of the deed of conveyance.
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b) In the cases of houses, buildings or other improvements acquired

or newly constructed which will require building permits, property
owners or their duly authorized representatives shall likewise file a
sworn declaration of the true value of the subject house, building, or
other improvement 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 of the newly
constructed building, house or improvement whichever
comes earlier; and
3. The date of completion or occupancy of any expansion,

renovation or additional structures or improvements made
upon any existing building, house or other real property,
whichever comes earlier.
c) In the case of machinery, the sixty day period for filing the required
declaration of property values shall commence on the date of the
installation thereof as determined by the Assessor and for which
purpose, he may secure the certification of the building official or
engineer concerned;
d) Property owners or administrators who fail to comply with the

provision of this section shall be penalized to pay a fine of One
Thousand Pesos (P1, 000.00)
SECTION 10. Declaration of Property by the City Assessor –

The City Assessor shall declare only real property previously undeclared for
taxation purposes. In the case of real property discovered whose owner or
owners are unknown, he shall declare the same in the name of the unknown
owner, until such owner comes forth and finds this sworn declaration of property
values as required in Section 6.
SECTION 11. Listing of Real Property in the Assessment Roll –
a) All real property, whether taxable or exempt, located in the

Municipality shall be listed in an assessment roll prepared and
maintained by the City Assessor. Said real property shall be listed,
value, and assessed in the name of the owner or administration or
anyone having legal interest in the property.
b) The undivided property of a deceased person shall be listed, valued

and assessed in the name of the estate or of the heirs and
devisees 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, 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 of an
individual.
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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
SECTION 12. Proof of Exemption of Real Property from

Taxation –
Every person by or for whom real property is declared who shall claim tax
exemption for such property under this Title shall file with the City Assessor
within thirty (30) days from the date of the declaration or real property sufficient
documentary evidence in support of such claim including corporate charters, title
of ownership, articles of incorporation, by-laws, contracts of affidavits,
certification and mortgage deeds and similar documents.
If the required evidence is not submitted within the period prescribed, the
property shall be listed as taxable in the assessment roll. If the property shall be
proven to be tax exempt, the same shall be dropped from the assessment roll.
Chapter 4 – SCHEDULE OF FAIR MARKET VALUE
SECTION 13. – As mandated by pertinent provisions of R.A. 7160,

preparation and adoption of fair market values of real property in the municipality
shall be undertaken every three years.
SECTION 14. Criteria – The Criteria for sub-classification for

commercial, industrial, residential and agricultural land in the Municipality of
Tagig shall be as follows:
I. COMMERCIAL LAND
1. FIRST CLASS COMMERCIAL LANDS (C-1)
a) Located where all facilities for trading, commercial and

business are available and easily accessible.
b) Where the highest commercial trading or business activities

take place.
c) Where vehicular and pedestrian traffic flow is exceptionally

busy.
d) Located along well-maintained concrete or asphalt roads

with curbs and gutters, catch basins, manholes and
drainage.
e) Where extensive high rise commercial or business buildings

are situated.
2. SECOND CLASS COMMERCIAL LANDS (C-2)
a) Located along well-maintained concrete or asphalt roads.

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b) Commands lesser land value than the first class commercial

lands.
c) Where multi-storey commercial or business buildings are

situated.
d) Where commercial, trading or business activities are

considerably high.
e) Where vehicular and pedestrian traffic flow is highly busy.
3. THIRD CLASS COMMERCIAL LANDS (C-3)
a) Located in the vicinity of the commercial or business

activities are moderate.
b) Along concrete or asphalted roads.
c) Where semi-concrete commercial or buildings are situated.
d) Where commercial trading or business activities are less

than the second-class commercial lands.
e) Where vehicular and pedestrian traffic flow is considerably

busy.
4. FOURTH CLASS COMMERCIAL LAND(C-4)
a) Along concrete or asphalted roads.
b) Where mixed commercial or residential buildings are

situated.
c) Where commercial trading or business activities are less

than the third class commercial lands.
d) Where vehicular and pedestrian traffic flow is fairly busy.
5. FIFTH CLASS COMMERCIAL LANDS (C-5)
a) Where trading and business activities are significantly low.
b) Where mixed commercial and residential buildings are

situated.
c) Along concrete or asphalted roads.
d) Where vehicular and pedestrian flow are low.
II. INDUSTRIAL LANDS
1. FIRST CLASS INDUSTRIAL LANDS (I-1)
a) Along well-maintained concrete or asphalted road.
b) Where the vicinity is extensively used for industrial purposes.

23 | P a g e
c) Where the vicinity is accessible to the highway.
2. SECOND CLASS INDUSTRIAL LANDS (I-2)
a) Along well-maintained concrete or asphalted roads.
b) Located within a distance of more than 12,000 meters, but

not beyond 20 meters in the business or financial centers of
the municipality.
c) Where the vicinity is used for mixed industrial and

commercial purposes.
d) Where the vicinity is accessible to the highway.
3. THIRD CLASS INDUSTRIAL LANDS (I-3)
a) Where the vicinity is used for mixed residential or industrial

purposes.
b) Along asphalted or gravel road.
c) Located more than 20,000 meters, but not beyond 20,000

meters from the business center of the municipality.
d) Where the vicinity is accessible to the highway.
4. FOURTH CLASS INDUSTRIAL LANDS (I-4)
a) Along asphalted roads.
b) Located more than 30,000 meters from the business center

of the municipality.
c) Where the vicinity is extensively used for residential

purposes.
d) Where the vicinity is accessible to national, city or City road.
III. RESIDENTIAL LAND:
1. FIRST CLASS RESIDENTIAL LANDS (R-1)
b) Where the architectural designs and utility of houses erected

thereon falls under the complex expensive category.
c) Located near the centers of the financial and commercial

district.
d) Where water, electric and telephone facilities are available.
e) Where the vicinity and surroundings which are free of

squatters are available.
24 | P a g e
f) Where the vicinity and surroundings are free of squatters

and other eyesores.
g) Where the vicinity has security services.
2. SECOND CLASS RESIDENTIAL LANDS (R-2)
b) Located near commercially classified lands.
c) Where water, electric and telephone facilities are available.
d) Where semi-high grade apartments or residential buildings

are predominantly situated.
e) Where public utility transportation facilities are fairly regular.
f) Where the vicinity and surrounding are free from squatters

and other eyesores.
3. THIRD CLASS RESIDENTIAL LANDS (R-3)
b) Where water, electric, telephone facilities are available.
c) Where average grade residential buildings are

predominantly situated.
d) Where public utility transportation facilities are regular

towards major trading center.
4. FOURTH CLASS RESIDENTIAL LANDS (R-4)
b) Where public utility transportation facilities are irregular.
c) Where fair grade residential buildings are situated.
5. FIFTH CLASS RESIDENTIAL LANDS (R-5)
b) Commands lesser value than the fourth class residential

lands.
c) Where residential buildings made of strong materials are

situated.
d) Located considerably far from the business centers.
e) Public transportation facilities are irregular.
6. SIXTH CLASS RESIDENTIAL LANDS (R-6)

25 | P a g e
a) Along narrow asphalted roads or sand and gravel roads.
b) Commands the least land value in the municipality.
c) Where residential buildings made of low-grade materials are

situated.
d) Significantly far from business centers.
e) Where public water and electric facilities are not readily

available
IV. AGRICULTURAL LANDS
1. FIRST CLASS AGRICULTURAL LANDS
a) Along residential area and main thoroughfares.
b) Back of commercial and industrial areas.
2. SECOND CLASS AGRICULTURAL LANDS
a) Along the river.
3. THIRD CLASS AGRICULTURAL LANDS
b) Along dried creeks.
4. FOURTH CLASS AGRICULTURAL LANDS
c) Along Laguna be Bay
GENERAL PROVISIONS
A. Whenever a parcel of commercial land is situated at the corner of two streets,

a corner influence of 25% of the base unit market value shall be applied and
added to the valuation of said lot. Provided, however, that if the streets or
roads have different base unit market value the higher base unit market
values shall be used in the computation thereof.
B. Adjustment of frontage shall be added to the valuation of all commercial lots

fronting a street or road. The same shall be derived by multiplying the length
of the lot frontage in linear meters by 40% of the base unit market value
thereof.
C. For low, sunken and or flooded areas of land, reduction, from the base unit
market value per square meter shall be made due to the cost filling and
compaction to bring the same at par with the adjoining developed lots,
provided, however, that such reduction shall be from 20% of the base unit
market value.
D. Roads or streets in urban subdivisions, unless already donated and turned

over to the government, shall be listed separately as taxable in the name of
the subdivision owner or homeowners association, as the case may be. The
same shall be valued at 20% of the base unit market value prescribed,
26 | P a g e
thereof, of all kinds of land, and the assessment level to be used is that
applicable to the particular area where they are located.
E. Park and open space shall be valued at 20% of the base unit market value
and assessment level to be used are those applicable to the particular area
where they are located.
F. Vacant lot in a purely residential shall be classified as residential. If such land

is located in a purely commercial area or industrial area, the same shall be
classified as commercial or industrial. Provided, however, that if there is no
predominant use, the zoning ordinance shall be used.
G. A 100% base value per square meter for urban (Commercial, Residential and
Industrial) lands shall be applied to all lands within the first strip of 40 meters
on commercial and residential section and within 50 meters on industrial zone
Front-asphalted or concrete streets or roads. The foregoing rule shall not
apply to residential and commercial subdivision.
H. Land beyond the standard depth of 25 meters for residential land, 40 meters
for commercial and 50 meters for industrial land shall be 100% for the first
strip, 90% for the second strip, 80% for the third strip and 60% of the base
fourth strip, 40% of the base value for the remaining area, provided, however,
that in case the parcel of land abutting two streets or roads on the two side
with different base value, the stripping and valuation thereof shall be based
on the principal street or road with higher base value, but in no case shall be
value of the last strip be lower than the value provided for in the street.
I. A reduction of 10% shall be applied from the base value fixed for lands along
gravel, earth or dirt and proposed street or road. In similar manner, if the
street or road or section thereof is subsequently improved or constructed, the
appraisal and assessment of same shall be adjusted accordingly.
J. Private drainage, canal, or creek shall be valued 20% of the base value per
square meter in the area and the assessment to be used are those applicable
to the area where they are located.
K. Interior lots shall be valued 80% of the base value of the lots fronting a street
or road in that particular area. All other interior lots shall be valued in
accordance with rule H hereof.
L. All undeveloped parcels of land shall have 70% of the base value applicable
in the area on 60% for land inhabited by squatters. Provided, however, that if
the same is developed, improved and cleared of squatters, the appraisal and
assessment shall be adjusted accordingly.
M. Valuation of land classified as Special under Par. D, Sec. 218 of RA 7160,

otherwise known as the Local Government Code of 1991, shall be based on
the applicable value for residential, commercial or industrial lands as fixed in
the schedule for area where such land is located.
SECTION 15. – In accordance with the foregoing criteria the

Schedule of Fair Market Values of Real Property is hereby set forth as follows:
27 | P a g e
SCHEDULE OF BASE UNIT MARKET VALUE OF RESIDENTIAL,

COMMERCIAL, INDUSTRIAL, AND AGRICULTURAL LAND
FOR THE YEAR 2008
Section 15a Bagumbayan
LOCATION 2001 2008 BIR CLASS

M.V./SQM M.V./SQM ZONAL CRITERIA
VALUE
5TH Revision
A.) RESIDENTIAL
Joseph Sitt 1,500.00 1,500.00 4,500.00 R-3

Perpetual Village 2,000.00 2,000.00 2,900.00 R-3
Posadas Estate 2,000.00 2,000.00 2,800.00 R-3
Holy Family Village 2,000.00 2,000.00 2,750.00 R-3
St. Martin Mahogany 2,000.00 2,000.00 3,500.00 R-3
Mahogany Road 2,000.00 2,000.00 4,000.00 R-3
Mahogany Subd. 2,000.00 2,000.00 3,500.00 R-3
Severina Subd. 1,500.00 1,500.00 2,500.00 R-3
M.L. Quezon St. 1,600.00 1,600.00 3,000.00 R-3
Marcelo I & II 1,000.00 1,000.00 3,750.00 R-5
Aguahan Village 1,000.00 1,000.00 2,000.00 R-5
Sta. Teresa Compound 1,000.00 1,000.00 2,000.00 R-5
Batisan 800.00 800.00 1,500.00 R-6
Domini Village 1,000.00 1,000.00 1,800.00 R-5
Gitierrez Compound 800.00 800.00 1,800.00 R-6
Pasong Kalabaw 800.00 800.00 2,500.00 R-6
Pasong Kalabaw Ext. 800.00 800.00 4,500.00 R-6
Mauling Creek 800.00 800.00 1,700.00 R-6
Santiago 800.00 800.00 1,750.00 R-6
Coco Village 700.00 700.00 1,750.00 R-6
Rocky Village 700.00 700.00 1,750.00 R-6
All Other Streets 600.00 600.00 2,000.00 R-6
B.) INDUSTRIAL
Sta. Maria Real Estate 2,000.00 2,000.00 4,500.00 I-1

Mañalac Avenue 2,500.00 2,500.00 5,000.00 I-1
Pasong Kalabaw Ext. 2,000.00 2,000.00 4,500.00 I-1
Section 15b Bagong Tanyag

VALUE
5TH Revision
A.) RESIDENTIAL
Mañalac Ave. 1,500.00 1,600.00 4,500.00 R-3

Perpetual Village 2,000.00 1,800.00 3,400.00 R-3
Goco St. 2,000.00 1,200.00 2,000.00 R-3
Kalamansi St. 2,000.00 1,200.00 2,000.00 R-3
Kasoy St. 2,000.00 1,200.00 2,000.00 R-3
North Daang Hari (NHA)
28 | P a g e
South Daang Hari (NHA) 2,000.00 1,000.00 2,200.00 R-3

Palomaria St. 2,000.00 1,000.00 2,200.00 R-3
Tanyag Proper 1,500.00 1,200.00 2,000.00 R-3
Sta. Teresa Compound 1,600.00 1,000.00 2,300.00 R-3
Sitio de Asis 1,000.00 1,000.00 2,000.00 R-5
Sitio de Roble 1,000.00 1,000.00 2,200.00 R-5
Victoria Village 1,000.00 1,000.00 2,000.00 R-5
All Other Streets 800.00 1,000.00 R-6
1,000.00 800.00 1,500.00 R-5
B.) COMMERCIAL
Gen. Santos Avenue

2,500.00 2,500.00 6,500.00 C-2
Section 15c Upper Bicutan

VALUE
TH
5 Revision
A.) RESIDENTIAL
Gen. Santos Avenue 2,000.00 2,000.00 5,000.00 R-3

Bonifacio St. 1,600.00 1,600.00 4,000.00 R-3
Barrameda St. 1,000.00 1,000.00 2,700.00 R-5
Maharlika Road-Sitio Imelda 1,600.00 1,600.00 4,500.00 R-3
Int. Bonifacio St. 1,000.00 1,000.00 3,000.00 R-5
Int. Sitio Imelda 900.00 900.00 3,000.00 R-6
Goyena St. 1,200.00 1,200.00 2,700.00 R-4
Bagalay St. 1,000.00 1,000.00 2,700.00 R-5
J.P. Rizal St. 1,000.00 1,000.00 2,700.00 R-5
Gen. Valdez St. 1,000.00 1,000.00 2,700.00 R-5
Triñanes St. 1,000.00 1,000.00 2,700.00 R-5
Ricaverta St. 1,000.00 1,000.00 2,700.00 R-5
Manalo St. 1,000.00 1,000.00 2,700.00 R-5
Legaspi St. 1,000.00 1,000.00 2,700.00 R-5
Reposar St. 1,000.00 1,000.00 2,700.00 R-5
Tagum St. 1,000.00 1,000.00 2,700.00 R-5
Tibi St. 1,000.00 1,000.00 2,700.00 R-5
Lapu-lapu St. 1,000.00 1,000.00 2,700.00 R-5
Tangpuz St. 1,000.00 1,000.00 2,700.00 R-5
Osano St. 1,000.00 1,000.00 2,700.00 R-5
Deano St. 1,000.00 1,000.00 2,700.00 R-5
Mc Inture St. 1,000.00 1,000.00 2,700.00 R-5
Aniceta St. 1,000.00 1,000.00 2,700.00 R-5
Gen Capinpin St. 1,000.00 1,000.00 2,700.00 R-5
Rajah Sumakwel St. 1,000.00 1,000.00 2,700.00 R-5
Aquino St. 1,000.00 1,000.00 2,700.00 R-5
Sampalocan St. 1,000.00 1,000.00 2,700.00 R-5
Chavez St. 1,000.00 1,000.00 2,700.00 R-5
Villa St. 1,000.00 1,000.00 2,700.00 R-5
Babas St. 1,000.00 1,000.00 2,700.00 R-5
Martisaro St. 1,000.00 1,000.00 2,700.00 R-5
Delvo St. 1,000.00 1,000.00 2,700.00 R-5
Contreras St. 1,000.00 1,000.00 2,700.00 R-5
Arago St. 1,000.00 1,000.00 2,700.00 R-5
Eduria St. 1,000.00 1,000.00 2,700.00 R-5
Fernandez St. 1,000.00 1,000.00 2,700.00 R-5
Holganza St. 1,000.00 1,000.00 2,700.00 R-5
All other Streets 1,000.00 1,000.00 2,700.00 R-5
29 | P a g e
Section 15d Lower Bicutan

VALUE
TH
5 Revision
A.) RESIDENTIAL
Gen. Santos Avenue 2,000.00 2,000.00 3,500.00 R-3

M.L. Quezon St. 1,600.00 1,600.00 3,500.00 R-3
Pio Felipe St. 1,600.00 1,600.00 3,500.00 R-3
Sampaloc St. 1,200.00 1,200.00 2,700.00 R-4
Barrameda St. 1,200.00 1,200.00 2,700.00 R-4
V. Cruz St. 1,200.00 1,200.00 2,700.00 R-4
T. Santos St. 1,200.00 1,200.00 2,700.00 R-4
Barangay St. 1,200.00 1,200.00 2,500.00 R-4
Pagkakaisa St. 1,200.00 1,200.00 2,500.00 R-4
Pag-asa St. 1,200.00 1,200.00 2,500.00 R-4
Paraiso St. 1,200.00 1,200.00 2,000.00 R-4
All Other Streets 1,000.00 1,000.00 2,500.00 R-5
B.) COMMERCIAL
Gen. Santos Avenue 3,000.00 3,000.00 C-4

Pio Felipe St. 2,000.00 2,000.00 C-4
C.) AGRICULTURAL
Along Dried Creek 50.00 50.00 GP

4,500.00
Along Laguna de Bay 30.00 30.00 GP
1,700.00
Section 15e Maharlika

VALUE
TH
5 Revision
A.) RESIDENTIAL
All Other Streets 1,300.00 1.300.00 3,500.00 R-4

(Govt. Reservation) 1,300.00 1,300.00 3,500.00 R-4
Section 15f Western Bicutan

VALUE
TH
5 Revision
A.) RESIDENTIAL
East Service Road 2,000.00 2,000.00 3,000.00 R-1

Circumferential Road
30 | P a g e
Pasong Tamo St. Ext. 2,000.00 2,000.00 5,000.00 R-1

Dawag St. 2,000.00 2,000.00 3,000.00 R-1
Champaca St. 1,200.00 1,200.00 3,000.00 R-2
Sampaguita St. 1,200.00 1,200.00 4,000.00 R-2
Sambong St. 1,200.00 1,200.00 4,000.00 R-2
Sto. Niño St. 1,200.00 1,200.00 4,000.00 R-2
Kakawati St. 900.00 900.00 3,000.00 R-3
Manggahan St. 900.00 900.00 3,000.00 R-3
Sampalok St. 900.00 900.00 3,000.00 R-3
Eucalyptus St. 900.00 900.00 3,000.00 R-3
Kakaw St. 900.00 900.00 2,500.00 R-3
Kalatsutsi St. 900.00 900.00 3,000.00 R-3
Makabuhay St. 900.00 900.00 3,000.00 R-3
Tambini St. 900.00 900.00 3,000.00 R-3
Cabuyaw St. 900.00 900.00 3,000.00 R-3
Dilaw St. 900.00 900.00 3,000.00 R-3
Palumaria St. 900.00 900.00 3,000.00 R-3
Duhat St. 900.00 900.00 3,000.00 R-3
Goco St. 900.00 900.00 3,000.00 R-3
Kasoy St. 900.00 900.00 3,000.00 R-3
Dita St. 900.00 900.00 3,000.00 R-3
Dayap St. 900.00 900.00 3,000.00 R-3
Abocado St. 900.00 900.00 3,000.00 R-3
Adelfa St. 900.00 900.00 3,000.00 R-3
Alagaw St. 900.00 900.00 3,000.00 R-3
Dalanghita St. 900.00 900.00 3,000.00 R-3
Bayabas St. 900.00 900.00 3,000.00 R-3
Kalamansi St 900.00 900.00 3,000.00 R-3
Kalantas St. 900.00 900.00 3,000.00 R-3
Gulaman St. 900.00 900.00 3,000.00 R-3
Ikmo St. 900.00 900.00 3,000.00 R-3
Kabiling St. 900.00 900.00 3,000.00 R-3
Mansanilya St. 900.00 900.00 3,000.00 R-3
Kintsay St. 700.00 700.00 3,000.00 R-4
Lantig St. 700.00 700.00 3,000.00 R-4
Lagundi St. 700.00 700.00 3,000.00 R-4
Damong Maria St. 700.00 700.00 3,000.00 R-4
Akapulko St. 700.00 700.00 3,000.00 R-4
Ambal St. 700.00 700.00 3,000.00 R-4
Balanoy St. 700.00 700.00 3,000.00 R-4
Bunga St. 700.00 700.00 3,000.00 R-4
Banaba St. 700.00 700.00 3,000.00 R-4
Bating St. 700.00 700.00 3,000.00 R-4
Mais St. 700.00 700.00 3,000.00 R-4
Talong St. 700.00 700.00 3,000.00 R-4
Saging St. 700.00 700.00 3,000.00 R-4
Nabua St. 700.00 700.00 3,000.00 R-4
700.00 700.00 3,000.00 R-4
31 | P a g e
Section 15f.1 Western Bicutan

VALUE
TH
5 Revision
A.) RESIDENTIAL
Sula St. 700.00 700.00 3,000.00 R-6

Gumamela St. 700.00 700.00 3,000.00 R-6
Kamachile St. 700.00 700.00 3,000.00 R-6
Malungay St. 700.00 700.00 3,000.00 R-6
Banato St. 700.00 700.00 3,000.00 R-6
Balatong St. 700.00 700.00 2,500.00 R-6
Dalandan St. 700.00 700.00 3,000.00 R-6
Pandan St. 700.00 700.00 2,500.00 R-6
Papaya St. 700.00 700.00 2,500.00 R-6
Niyog St. 700.00 700.00 2,500.00 R-6
Pili St. 700.00 700.00 2,500.00 R-6
B.) INDUSTRIAL
East Service Road 3,000.00 3,000.00 10,000.00 I-1

Veteran’s Center 2,500.00 2,500.00 12,500.00 I-1
FTI Compound 2,500.00 2,500.00 15,000.00 I-1
C.) COMMERCIAL
East Service Road 3,000.00 3,000.00 50,000.00 C-4

Circumferential Road C-5 2,500.00 2,500.00 50,000.00 C-4
Bayani Road 3,000.00 3,000.00 C-4
Tenement Condo Area 2,000.00 2,000.00 25,000.00 C-4
Bagong Lipunan Condo 2,000.00 2,000.00 25,000.00 C-4
All Other Streets 1,000.00 1,000.00 1,000.00 C-4
Section 15g Signal Village

VALUE
TH
5 Revision
A.) RESIDENTIAL
Rodriguez St. 2,500.00 2,500.00 R-3

Ballecer St. 2,000.00 2,000.00 4,500.00 R-3
Mayor Tanyag St. 1,600.00 1,600.00 3,500.00 R-3
Ranger St. 1,600.00 1,600.00 3,500.00 R-3
Bravo St. 1,600.00 1,600.00 3,500.00 R-3
Visayas St. 2,000.00 2,000.00 4,000.00 R-3
Luzon St. 2,000.00 2,000.00 4,000.00 R-3
Gen. Espino St. 2,000.00 2,000.00 4,000.00 R-3
Salazar St. 2,000.00 2,000.00 4,500.00 R-3
Cuasay St. 2,000.00 2,000.00 2,800.00 R-3
Martinez St. 1,600.00 1,600.00 3,500.00 R-3
Cardones St. 1,600.00 1,600.00 3,500.00 R-3
32 | P a g e
21 de Enero St. 1,600.00 1,600.00 2,500.00 R-3

Manalili St. 1,600.00 1,600.00 3,000.00 R-3
Dalupang St. 1,600.00 1,600.00 3,000.00 R-3
Pineda St. 1,600.00 1,600.00 3,000.00 R-3
Labasan St. 1,600.00 1,600.00 3,000.00 R-3
Quirino St. 1,600.00 1,600.00 3,000.00 R-3
Mc Arthur St. 1,600.00 1,600.00 3,000.00 R-3
Horse Shoe St. 1,600.00 1,600.00 3,000.00 R-3
Prudence St. 1,600.00 1,600.00 3,500.00 R-3
Army Road St. 1,600.00 1,600.00 3,500.00 R-3
Phil. Air Force Road 1,600.00 1,600.00 3,000.00 R-3
Magsaysay Road 1,600.00 1,600.00 3,000.00 R-3
Garcia St. 1,000.00 1,000.00 2,500.00 R-5
Castañas St. 1,000.00 1,000.00 2,800.00 R-5
Ubas St. 1,000.00 1,000.00 2,800.00 R-5
Domingo St. 1,000.00 1,000.00 2,500.00 R-5
Langka St. 1,000.00 1,000.00 2,500.00 R-5
Chico St. 1,000.00 1,000.00 2,500.00 R-5
Santol St. 1,000.00 1,000.00 2,500.00 R-5
Lanzones St. 1,000.00 1,000.00 2,500.00 R-5
Mansanas St. 1,000.00 1,000.00 3,000.00 R-5
Osmeña St. 1,000.00 1,000.00 3,000.00 R-5
Laurel St. 1,000.00 1,000.00 3,000.00 R-5
Salamat St. 1,000.00 1,000.00 2,500.00 R-5
Calle Atis 1,000.00 1,000.00 2,500.00 R-5
Ilang-ilang St. 1,000.00 1,000.00 2,500.00 R-5
Sampalok St. 1,000.00 1,000.00 2,800.00 R-5
Salavantes St. 1,000.00 1,000.00 2,800.00 R-5
Maj. Vita St. 1,000.00 1,000.00 3,000.00 R-5
Manggahan Road 1,000.00 1,000.00 2,800.00 R-5
Navy Road 1,000.00 1,000.00 2,800.00 R-5
Pardiñas St. 1,000.00 1,000.00 2,800.00 R-5
P.C. Road 1,000.00 1,000.00 2,800.00 R-5
Cabasan St. 1,000.00 1,000.00 2,800.00 R-5
Calya St. 1,000.00 1,000.00 2,800.00 R-5
Rongo St. 1,000.00 1,000.00 2,800.00 R-5
Miranda St. 1,000.00 1,000.00 2,800.00 R-5
Section 15g.1 Signal Village

VALUE
5TH Revision
A.) RESIDENTIAL
Bernardo St. 1,000.00 1,000.00 2,800.00 R-5

Provedencia St. 1,000.00 1,000.00 2,800.00 R-5
Caimito St. 1,000.00 1,000.00 2,800.00 R-5
Topaz St. 1,000.00 1,000.00 2,800.00 R-5
Sto. Niño St. 1,000.00 1,000.00 2,800.00 R-5
B.) COMMERCIAL
Rodriguez St. 2,500.00 2,500.00 25,000.00 C-4

33 | P a g e
Section 15h Hagonoy

VALUE
TH
5 Revision
A.) RESIDENTIAL
Mahogany Place 800.00 4,000.00 2,800.00 R-1

Spring Lane 640.00 3,000.00 2,800.00 R-2
Seagull Ave. 2,000.00 2,000.00 2,800.00 R-3
Bay Breeze 2,000.00 2,000.00 2,800.00 R-3
M.L. Quezon St. 1,600.00 1,600.00 2,800.00 R-3
St. Michael Subd. 1,000.00 1,000.00 2,800.00 R-5
Deva Village 1,000.00 1,000.00 2,800.00 R-5
Morning Sun Village 1,000.00 1,000.00 2,800.00 R-2
Capistrano St. 1,000.00 1,000.00 2,800.00 R-5
Dimasalang Road 1,000.00 1,000.00 2,800.00 R-5
Barangay Road 1,000.00 1,000.00 R-5
Baltazar Capistrano 1,000.00 1,000.00 R-5
All Other Streets 800.00 800.00 R-6
B.) AGRICULTURAL
Along the Creek/River 50.00 A

Along Laguna Lake 30.00 A
Section 15i Wawa

VALUE
5TH Revision
A.) RESIDENTIAL
Spring Lane Homes 640.00 3,000.00 R-2

Seagull Ave. 2,000.00 2,000.00 2,500.00 R-3
Bay Breeze 2,000.00 2,000.00 3,000.00 R-3
M.L. Quezon St. 1,600.00 1,600.00 3,500.00 R-3
Tambak 1,400.00 1,400.00 2,500.00 R-4
Guerrero St. 1,000.00 1,000.00 2,500.00 R-5
Jones St. 1,000.00 1,000.00 2,500.00 R-5
Puwang 1,000.00 1,000.00 2,500.00 R-5
B.) AGRICULTURAL
Along Laguna de Bay 30.00 30.00 200.00 A

Along the Road 800.00 800.00 300.00 A
Along the Creek/River 50.00 50.00 A
Along Dried Creek 50.00 50.00 A
34 | P a g e
Section 15j Bambang

VALUE
5TH Revision
A.) RESIDENTIAL
Mahogany Place 800.00 4,000.00 R-1

M.L. Quezon St. 1,600.00 1,600.00 3,000.00 R-3
Kentucky 1,200.00 1,200.00 3,000.00 R-4
Katipunan St. 1,000.00 1,000.00 2,500.00 R-5
C. Mastrili 1,000.00 1,000.00 2,500.00 R-5
Dulong Bayan 1,000.00 1,000.00 1,500.00 R-5
Other Int. Street 1,000.00 1,000.00 2,500.00 R-5
B.) AGRICULTURAL
Section 15k Ususan

VALUE
TH
5 Revision
A.) RESIDENTIAL
Lakeview Manor 1,600.00 3,000.00 R-2

Pacific Residences 1,600.00 3,000.00 R-2
Tomasa Estate Subd. 1,800.00 1,800.00 4,500.00 R-3
Gen. Luna St. 1,800.00 1,800.00 5,000.00 R-3
J.P. Rizal (Taguig-Pateros Rd.) 1,600.00 1,600.00 3,500.00 R-3
P. Mariano (P. Gomez) 1,200.00 1,200.00 2,500.00 R-4
N.P. Cruz (M.H. Del Pilar) 1,200.00 1,200.00 2,500.00 R-4
Kalayaan St. (El Fili) 1,200.00 1,200.00 2,500.00 R-4
Banal St. 1,000.00 1,000.00 2,500.00 R-5
St. Ignacio St. 1,200.00 1,200.00 2,500.00 R-4
Ibayo-Ususan 800.00 800.00 3,500.00 R-6
Maysapang 800.00 800.00 5,000.00 R-6
C-5 Relocation 1,000.00 1,000.00 R-5
Pinagsama Village 1,000.00 1,000.00 R-5
Diego Silang 1,000.00 1,000.00 R-5
HIGC-Centennial 1,000.00 1,000.00 R-5
Taguig Diversion Road 1,500.00 1,500.00 R-3
All Other Streets 1,000.00 1,000.00 R-5
1,000.00
B.) COMMERCIAL
Levi Mariano Avenue 2,000.00 6,000.00 C-3

Tapat Memorial Park 3,000.00 2,000.00 C-4
Gen. Luna St. 3,000.00 1,800.00 4,000.00 C-4
J.P. Rizal (Taguig-Pateros Rd.) 6,000.00
35 | P a g e
C.) INDUSTRIAL 3,000.00 1,600.00 5,000.00 C-4
Maysapang 2,000.00 2,000.00 I-1

Ibayo-Ususan 1,500.00 1,500.00 I-2
D.) AGRICULTURAL
J.P. Rizal Taguig Pateros 500.00 500.00 A
Section 15l Tuktukan

VALUE
5TH
Revision
A.) RESIDENTIAL
Vista de Lago 1,600.00 3,000.00 R-2

Grenville Homes 1,600.00 3,000.00 R-2
Gen. Luna St. 1,800.00 1,800.00 5,000.00 R-3
J.P. Rizal St. 1,600.00 1,600.00 5,000.00 R-3
Verzosa St. 1,600.00 1,600.00 3,500.00 R-3
T & D Village 1,600.00 1,600.00 3,500.00 R-3
A. Mabini St. 1,600.00 1,600.00 3,500.00 R-3
B.) COMMERCIAL &

INDUSTRIAL
Gen. Luna St. 1,800.00 1,800.00 C-4

10,000.00
J.P. Rizal St. 1,600.00 1,600.00 C-4
5,000.00
Taguig-Pateros
C.) AGRICULTURAL
500.00 500.00 1,000.00 A
Along J.P. Rizal
Section 15m Sta. Ana

VALUE
5TH
Revision
A.) RESIDENTIAL
F. Mariano St. (P. Burgos St.) 1,600.00 1,600.00 2,900.00 R-3

J.P. Rizal St. 1,600.00 1,600.00 2,500.00 R-3
Prudence Subd. 1,600.00 1,600.00 3,500.00 R-3
D.M. Cruz Ext. 1,400.00 1,400.00 2,900.00 R-4
A. Bonifacio St. 1,200.00 1,200.00 2,900.00 R-4
Liwayway St. 1,000.00 1,000.00 2,900.00 R-5
Pinagsalubungan St. 1,200.00 1,200.00 2,900.00 R-4
D.M. Cruz St. 800.00 800.00 2,500.00 R-6
36 | P a g e
Pulong Kendi 600.00 600.00 2,000.00 R-6

Ibayo Sta. Ana 600.00 600.00 2,000.00 R-6
Anie 500.00 500.00 2,000.00 R-6
B.) AGRICULTURAL
Along Dried Creek 50.00 50.00 600.00 A

Along F. Manalo St. 500.00 500.00 600,00 A
Along Laguna de Bay 30.00 30.00 200,00 A
Along the River 50.00 50.00 200.00 A
Section 15n Palingon

VALUE
5TH
Revision
A.) RESIDENTIAL
Gen. A. Natividad St. 1,400.00 1,400.00 3,000.00 R-4

School Roads (TES) 1,200.00 1,200.00 3,000.00 R-4
Tartaria 1,000.00 1,000.00 2,000.00 R-5
Col. Estacio 1,000.00 1,000.00 2,000.00 R-5
Panday Palingon 1,000.00 1,000.00 2,000.00 R-5
Bantayan Road 1,000.00 1,000.00 2,500.00 R-5
Bgy. Road-Sanga St. 800.00 800.00 2,000.00 R-6
Magsalin St. 800.00 800.00 2,000.00 R-6
Licod-Palingon 1,000.00 1,000.00 2,000.00 R-5
a) Natividad Comp. 800.00 800.00 2,000.00 R-6
b) Mendoza Comp. 800.00 800.00 2,000.00 R-6
c) San Pedro Comp. 800.00 800.00 2,000.00 R-6
B.) AGRICULTURAL
Along Dried Creek 50.00 50.00 600.00 A

Along Tipas River 50.00 50.00 600.00 A
Along Panday 50.00 50.00 A
Section 15o Calzada

VALUE
5TH
Revision
A.) RESIDENTIAL
F. Manalo St. (P. Burgos St.) 1,400.00 1,400.00 3,000.00 R-4

E.P. Santos Subd. 1,200.00 1,200.00 2,500.00 R-4
Polintan Compound 1,200.00 1,200.00 3,000.00 R-4
Ruhale Road 1,200.00 1,200.00 2,500.00 R-4
37 | P a g e
Langkokak 600.00 600.00 2,000.00 R-6

Muncal 600.00 600.00 1,800.00 R-6
Coco Village 600.00 600.00 1,800.00 R-6
B.) AGRICULTURAL
Along F. Manalo St. 1,000.00 500.00 600.00 A

Along the River 50.00 50.00 600.00 A
Ruhale 50.00 50.00 A
Dried Creek 50.00 50.00 600.00 A
Section 15p Ligid-Tipas

VALUE
5TH
Revision
A.) RESIDENTIAL
Maestrang Pinang St. 1,600.00 1,600.00 3,500.00 R-3

(Gen Arsenio Natividad St.) 1,200.00 1,200.00 2,500.00 R-4
L. Labao St. (J. Luna) 1,000.00 1,000.00 2,500.00 R-5
Ordoñez St. 1,000.00 1,000.00 2,500.00 R-5
C. Ramos St. 1,000.00 1,000.00 2,500.00 R-5
Umali St. (ibaba) 1,000.00 1,000.00 2,500.00 R-5
E. Jacinto St. (Capt. M. Tanyag) 1,000.00 1,000.00 2,000.00 R-5
Panday St. 1,000.00 1,000.00 2,000.00 R-5
O. Mariano St. (School Road) 600.00 600.00 1,300.00 R-6
Sapang Viejo 600.00 600.00 2,000.00 R-6
All Other Streets
B.) AGRICULTURAL
As per BIR Zonal Value

Along Daang Paa River
50.00 50.00 600.00 A
A
Gen. Arsenio Natividad St.
500.00 500.00 600.00
(Maestrang Pinang Ext.)
Along Panday River

50.00 50.00 600.00 A
Section 15q Ibayo-Tipas

VALUE
5TH
Revision
A.) RESIDENTIAL
Ulilang Kawayan 1,600.00 1,600.00 R-3

Elisco Road 1,600.00 1,600.00 4,000.00 R-3
J.D.L. Compound 1,600.00 1,600.00 4,000.00 R-3
38 | P a g e
Dr. A. Natividad St. 1,600.00 1,600.00 2,400.00 R-3

Nagkawit & Daang Manunuso 1,000.00 1,000.00 2,000.00 R-5
Capt. Ciano St. 800.00 800.00 1,500.00 R-6
Daang Paa 800.00 800.00 1,500.00 R-6
Capistrano Compound 800.00 800.00 1,500.00 R-6
Cruz Compound 800.00 800.00 1,500.00 R-6
Labao Compound 800.00 800.00 1,500.00 R-6
J. Ramos St. 800.00 800.00 1,500.00 R-6
F. Dinguingbayan St. 800.00 800.00 1,500.00 R-6
Bambang St. 800.00 800.00 1,500.00 R-6
Mabato Creek Road 1,000.00 1,000.00 2,300.00 R-5
Katwiran Road 1,000.00 1,000.00 1,800.00 R-5
San Pedro Compound 800.00 800.00 1,500.00 R-6
Barangay Road 800.00 800.00 1,500.00 R-6
Magno Pigtain Compound 800.00 800.00 1,500.00 R-6
Tungis 800.00 800.00 2,000.00 R-6
B.) COMMERCIAL
Flores Compound 1,300.00 1,300.00 1,500.00 C-4
C.) INDUSTRIAL
Katuwiran 1,600.00 1,600.00

Dr. A. Natividad St. 1,600.00 1,600.00 I-2
4,000.00
Cor. Elisco Rd to Napindan
4,000.00
Mabato Road 1,600.00 1,600.00
D.) AGRICULTURAL
Along Tipas River

50.00 50.00 600.00
Along Dried Creek
50.00 50.00 1,000.00
Along Laguna de Bay
30.00 30.00 200.00
Along Katuwiran
50.00 50.00 1,000.00
Along Mabato
50.00 50.00 1,000.00
Section 15r Napindan

VALUE
5TH
Revision
A.) RESIDENTIAL
L. Labao St. 1,200.00 1,200.00 2,500.00 R-4

C & C Road 1,200.00 1,200.00 1,500.00 R-4
F. Balagtas St. 1,000.00 1,000.00 1,500.00 R-5
P. Lucas St. 1,000.00 1,000.00 2,500.00 R-5
M. Capistrano St. 1,000.00 1,000.00 1,500.00 R-6
Ibayo-Napindan 600.00 600.00 800.00 R-6
B.) INDUSTRIAL
C & C Road I-2

Ibayo-Napindan 1,600.00 1,600.00 1,600.00
39 | P a g e
Lupang Suerte
Lupang Arrenda
C.) AGRICULTURAL
Along Ibayo Napindan 50.00 1,000.00 A

Along Sandoval St. 50.00 800.00 A
Along Napindan River 50.00 1,000.00 A
Along Labasan River 50.00 600.00 A
Along Laguna de Bay 30.00 200.00 A
Section 15s Fort Bonifacio

VALUE
5TH
Revision
A.) RESIDENTIAL
Mckinley Hills 2,500.00 8,000.00 R-1

Radial Road No. 4 3,000.00 3,000.00 3,000.00 R-3
Lawton Road 3,000.00 3,000.00 4,000.00 R-3
McKinley Road 3,000.00 3,000.00 3,000.00 R-3
Bayani Road 3,000.00 3,000.00 3,000.00 R-3
Navy Road 3,000.00 3,000.00 10,500.00 R-3
Pasong Tamo Ext. 2,000.00 2,000.00 2,500.00 R-3
McArthur Road 3,000.00 3,000.00 2,400.00 R-3
Merritt Road 3,000.00 3,000.00 2,400.00 R-3
Memorial Road 3,000.00 3,000.00 2,400.00 R-3
AFPOVAI 2,500.00 2,500.00 3,000.00 R-3
BCDA 2,500.00 2,500.00 3,000.00 R-3
Relocation Site C-5 2,000.00 2,000.00 3,000.00 R-3
Pembo, Rembo, Comembo 2,500.00 2,500.00 R-3
East & West Cembo, South 2,500.00 2,500.00 R-3
Cembo Pitogo 2,500.00 2,500.00 R-3
All Other Streets 2,000.00 2,000.00 R-3
B.) COMMERCIAL
C-5 4,000.00 4,000.00 C-4

RR#4 4,000.00 4,000.00 C-4
Lawton 6,000.00 6,000.00 C-3
McKinley 6,000.00 6,000.00 C-3
Bayani Road 4,000.00 4,000.00 C-4
P. Tamo 4,000.00 4,000.00 3,000.00 C-4
Kalayaan 6,000.00 6,000.00 1,000.00 C-4
City Center 6,000.00 20,000.00 C-1
NCBD 6,000.00 20,000.00 C-1
Bonifacio South 6,000.00 20,000.00 C-1
E-Square 6,000.00 20,000.00 C-1
Crescent Park West 6,000.00 20,000.00 C-1
Bonifacio North 6,000.00 20,000.00 C-1
Bonifacio Triangle 6,000.00 16,000.00 C-1
3,000.00
University District 6,000.00 16,000.00 C-1
Station Square East 6,000.00 16,000.00 C-1
Mckinley Hills 2,500.00 12,000.00 C-1
40 | P a g e
C.) INDUSTRIAL
3,000.00 I-2
Pasong Tamo Ext.
SECTION 16. Appraisal of Improvement – All improvements

consisting of buildings and other structures shall be valued at its current and fair
market values on the basis of the herein schedule of unit building to their use and
construction characteristics and unit values established for its class and sub-
class together with the set of addition and reduction factor;
A. The following kinds of buildings are hereby established:
1. RESIDENTIAL CONDOMINIUM – individual ownership of a

unit in a multi-unit structure (as an apartment building).
2. COMMERCIAL CONDOMINIUM – joint control of a unit

affairs vested in two (2) or more other units (as in
commercial building).
3. HOTEL – a building with more than fifteen sleeping rooms,

usually occupied singly, where transients are provided with
temporary lodging with or without meal and where no
provisions for cooking in any individual suite.
4. CONVENTION HALL – a large room for assembly, usually

equipped with seats.
4a. AUDITORIUM – a room, hall, or building used for

lectures, speeches, concerts, etc.
4b. CLUBHOUSE – a place of business, hence, a firm or

commercial establishment.
4c. THEATER – a building expressly designed where

play, operas, motion pictures, etc. are presented.
5. HOSPITAL – a building or institution where sick or injured

persons are given medical or surgical care.
6. APARTELE – same as apartment building.
6a. APARTMENT BUILDING – designed for dwelling of

four (4) or more families living independently of one
another and doing their household chores
independently in their particular premises with one (1)
or more common entrances.
7. OFFICE BUILDING – a building mainly for stores and/or

offices.
7a. BANK – an establishment for the custody, loans,

exchange or issue of money, extension of credit, and
for facilitating the transmission of funds by draft or
bills of exchange.
41 | P a g e
B. The following are the standard specifications in addition to

structural specification of buildings:
1. EXTERNAL WALLS –
a. On concrete or hollow block (cement, ceramic or

adobe) mortar finishing painted with locally
manufactured paints.
b. Double walled portion of tanguile or lauan plywood or

its equivalent, painted or varnished with locally
manufactured paints or varnished.
2. CEILING –
a. Plain Cement Ceiling – painted with locally made

paints beneath concrete floors.
b. Beneath wooden floor or roof framing tanguile or

plywood, painted with locally made paints.
3. DOORS –
a. Exterior – Tanguile, lauan, or its equivalent ordinary

finished panel.
b. Interior – Tanguile, lauan, plywood flush type.
4. WINDOWS –
a. For type I, II, and III-A buildings, simple design steel

glass with iron grills.
b. For Type III-B, III-C, and III-D wood glass.
c. For Type II-E wood capiz.
5. FLOORING –
a. On fill and slab floor – cement finish.
b. For Type II down to Type III-B kiln dried.
c. Other Type – sun dried
6. ELECTRICAL AND PLUMBING – Philippine made materials

and fixtures
7. TOILET AND BATH – same as above.
Waistcoating – 1.50 meters high, locally manufactured white

tiles.
42 | P a g e
Toilet and bath for the first 60 sq. m. of floor area or for every
two (2) bedrooms of more or less twelve (1) sq. m. reach
8. CATHEDRAL – a church that contains the official throne of

the bishop and that is the principal church of the diocese.
8a. CHURCH – a building set apart for public especially

Christian worship.
8b. CHAPEL – a building or portion of a building or

institution (as a palace, hospital, college, etc.) as
apart for private devotion and often also for private
religious services.
9. RESTAURANT – an establishment where refreshment or

meals may be procured by public, a public eating house.
10. FUNERAL PARLORS – a building pertaining to or befitting a

funeral, a place where funeral services are rendered.
11. SCHOOL – a building or group of building in which school is

conducted.
12. ONE FAMILY DWELLING – a detached building for

exclusive use by one (1) family.
13. GASOLINE STATION – a place for the sale of gasoline oil,

services, etc., for motor vehicles.
14. DUPLEX DWELLING – a detached building designed for

use by two (2) families living independently from each other.
14a. TOWNHOUSE – a building used as a residence of

one having a country seat or chief residence
elsewhere.
15. CARPARK BUILDING – a building designed to keep motor

vehicles; an area set for motor vehicles where it can be left.
16. SUPERMARKET – large food store in which shoppers serve

themselves from open shelves and pay for their purchase at
the exit.
16a. SHOPPING BUILDING – a building where a variety of

goods are offered for sale usually a commercial
complex.
17. MOTEL – a lodging house with a garage composed of

several independent living-sleeping quarters.
18. ACESSORRIA OR ROW HOUSE – a one or two storey

building divided into a row or independent units with
independent entrances for each unit. (A three storey of this
type may be classified as an apartment for appraisal
purposes.
43 | P a g e
19. COLD STORAGE – a building designed for storage of

perishable food, etc.
20. GYMNASIUM – a building containing appropriate space and

equipment for various indoor sports activities associated with
a program of physical education and typically including
spectator accommodations, locker and shower rooms.
20a. RECREATIONAL BUILDING – a building which

house any form of play, amusement or relaxation,
used for this purpose, as games, sports, hobbies,
reading, etc.
20b. COCKPIT – a place for cockfighting.
21. HANGAR – a shed or other shelter especially designed to

house an aircraft.
22. ACCESSORY BUILDING – as it applied.
23. MARKET – a building where goods and commodities

especially provisions or livestock’s are shown for sale
usually with stalls or booths for various dealers.
24. INDUSTRIAL BUILDING – a building designed for engaged

in any branch of trade, business, production or manufacture.
24a. FACTORY – a building or collection of building

usually with equipments and machineries for the
manufacture of goods.
25. WAREHOUSE – a building mainly used for deposit and

storage of goods, wares, etc.
26. OPEN SHED – a large, strongly built, barnlike or hangar like

structure, as for storage, with open front or sides.
27. SWIMMING POOLS – an artificially created pool or tank,

either indoors or outdoors, designed for swimming.
28. COMMERCIAL COMPLEX BUILDING – a combination of

different kinds of buildings, construction designs and used
integrated as a whole, where variety of goods, services and
facilities for rent/sale are offered such as shopping building,
theaters, and recreational facilities. Examples are the likes of
SM (North) City, SM Center Point, Robinson Galleria, SM
Mega Mall etc. for purposes of computations of the building
cost (current and fair market value) determine the
constructions, designs, and used of each portion of the
building, and apply the established schedule of value for
each use.
SECTION 17. Type of Improvement – The appraisal of materials

sued shall be in accordance with the following type of improvements.
44 | P a g e
I. REINFORCED CONCRETE:
A. Structural steel and reinforced concrete columns, beams, the

rest same as I-B.
B. Columns, beams, walls, floors and roofs all reinforced

concrete.
C. Same as “B” but walls are hallow blocks reinforced concrete

or tiles roofing.
II. MIXED CONCRETE:
A. Concrete columns, beams, and walls – but wooden floor

joists, flooring and roof framing and G.I. roofings: even if
walls are in CHB, kitchen and T & B are in reinforced
concrete slabs.
B. Concrete columns and beams – but hollow block walls and

G.I. roofings.
III. STRONG MATERIALS:
A. First group wooden structural framings, floorings, walls and

G.I. roofing.
B. First group wooden structural framings, floorings, walls on

the first floor, and tanguile walls on the second, and G.I.
roofing.
C. First group wooden posts, girders, girt, window walls and

heads, apitong floor joists and roof framing, tanguile floor
joists and sidings and G.I. roofing.
D. Third group wooden structural framings, floorings and

sidings, and G.I. roofing.
E. Same as “D” but structural members are sub-standard.
SECTION 18. Items Considered as Component Parts of Building

– The computation of extra items which shall be considered as component part of
the building is hereby set forth as follows:
1. Carport 30 – 40% of Base Unit Value
2. Mezzanine 60% of Base Unit Value
3. Porch 30 – 40% of Base Unit Value
4. Balcony 45% of Base Unit Value
5. Garage 45% of Base Unit Value
6. Terrace:
Covered 35 – 40% of Base Unit Value

45 | P a g e
Open 20 – 40% of Base Unit Value
7. Deck Roof:
Penthouse 70 – 100% of Base Unit Value
Covered 60% of Base Unit Value
Open 30% of Base Unit Value
8. Basement:
One family dwelling 60 – 80% of Base Unit Value
9. Pavement:
Tennis Court P300 – 360 per sq. m.
Concrete:
10 cm. thick P150 per sq. m.
Asphalt:
1 course P140 per sq. m.
10. Floor Finished:
a. Marble slab 1m x 1m P400 – 500 per sq. m.
b. Marble tiles P250 – 380 per sq. m,
c. Crazy cut marbles P200 per sq. m.
d. Granolithic P180 per sq. m.
e. Narra P210 per sq. m.
f. Yakal P210 per sq. m,
g. Narra/Fancy wood tiles P210 per sq. m.
h. Ordinary wood tiles P210 per sq. m.
i. Vinyl tiles P210 per sq. m.
j. Washout pebbles P180 per sq. m.

46 | P a g e
k. Unglazed tiles P180 per sq. m.
11. Wallings:
a. Use the same rates for flooring finishing in a, b, c, and

y, as indicated above.
b. Double walling:
Ordinary plywood P100 per sq. m.
c. Double walling:
(Narra paneling) P160 per sq. m.
d. Glazes White Tiles P190 per sq. m.
e. Glazed Color Tiles P220 per sq. m.
f. Fancy Tiles P240 per sq. m.
g. Synthetic Rubble P110 per sq. m.
h. Bricks P190 per sq. m.
12. Special Panel:
Glass w/ wooden frame P300 per sq. m.
Glass w/ aluminum frame P400 per sq. m.
13. Ceiling: (below concrete floor)
a. Ordinary plywood P100 per sq. m.
b. Luminous ceiling P300.00 per sq. m.
c. Acoustic P260 per sq. m.
d. Special Finish P300 per sq. m.
13a. Concrete Gutters P500 per sq. m.
Roof tiles 15% of Base Unit Value
14. Fence:
a. Wood P150 per sq. m.
b. Concrete (10 cm. thick) P150 per sq. m.

c. Reinforced Concrete P420 per sq. m.
47 | P a g e
d. Steel Grills P600 per sq. m.
e. Interlinks Wire P 50 per sq. m.
15. Excess Heights:
a. Residential & Commercial
Add 20% of the Base Value for every meter in excess

of three (3).
b. Bodega & Factory
Add 15% of the Base Value for every meter in excess

of 4.50 meters.
16. Extra T & B – Ordinary finished P20,000 per unit
17. Foundation
160 x total floor area less floor area of 1st and 2nd floors.
18. Piles
P300 per linear meters of piles driven.
19. Painting
If the building has used second materials, deduct 5 – 10 %
SECTION 19. Schedule of Unit of Values of Buildings – In

accordance with the comparative studies of construction costs and established
guidelines of the Department of Finance in Metro Manila, the schedule of unit of
values of buildings in the Municipality shall be in accordance with the following:
SHEDULE OF UNIT VALUES

(Peso per Square Meters)
TYPE (1) RESIDENTIAL (2) COMMERCIAL (3) HOTEL (4) CONVENTION HALL
CONDOMINIUM CONDOMINIUM 4a. AUDITORIUM
4b. CLUBHOUSE
4c. THEATER
I–A 8560 – 8800 8160 – 8400 8000 – 8240 7840 – 8080
I–B 8000 – 8240 7600 – 7840 7440 – 7680 7280 – 7520
I–C 7440 – 7680 7040 – 7280 6880 – 7120 6720 – 6960
II – A 6720 – 6960 6320 – 6560 6160 – 6400 6000 – 6240
II – B 6160 – 6400 5760 – 6000 5600 – 5840 5440 – 5680
II – C 5600 – 5840 5200 – 5400 5040 – 5280 4880 – 5120
III – A – – – –
III – B – – – –
III – C – – – –
III – D – – – –
III – E – – – –
TYPE (5) HOSPITAL (6) APARTELLE (7) OFFICE (8) CATHEDRAL

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6a. APARTMENT BUILDING 8a. CHURCH

BUILDINGS 7a. BANKS 8b. CHAPEL
I–A 7680 – 7920 7520 – 7760 7280 – 7520 7040 – 7280
I–B 7120 – 7360 6960 – 7200 6720 – 6960 6480 – 6720
I–C 6560 – 6800 6400 – 6640 6160 – 6400 5920 – 6160
II – A 5840 – 6080 5680 – 5920 5440 – 5680 5200 – 5440
II – B 5280 – 5520 5120 – 5360 4880 – 5120 4640 – 4880
II – C 4720 – 4960 4560 – 4800 4320 – 4560 4080 – 4320
III – A – – – 3520 – 3760
III – B – – – 2960 – 3200
III – C – – – 2400 – 2640
III – D – – – –
III – E – – – –
TYPE (9) RESTAURANT (10) FUNERAL (11) SCHOOLS (12) ONE FAMILY
PARLOR DWELLING
I–A 6720 – 6960 6320 – 6560 6160 – 6400 6080 – 6320
I–B 6160 – 6400 5760 – 6000 5600 – 5840 5520 – 5760
I–C 5600 – 5840 5200 – 5440 5040 – 5280 4960 – 5200
II – A 4880 – 5120 4480 – 4720 4320 – 4560 4240 – 4480
II – B 4320 – 4560 3920 – 4160 3760 – 4000 3680 – 3920
II – C 3760 – 4000 3360 – 3600 3200 – 3440 3120 – 3360
III – A 3200 – 3400 2800 – 3040 2640 – 2880 2560 – 2800
III – B 2640 – 2880 2240 – 2480 2080 – 2320 2000 – 2240
III – C 2080 – 2320 – 1520 – 1760 1440 – 1680
III – D 1520 – 1760 – – 880 – 1120
III – E – – – –
TYPE (13) GASOLINE (14) DUPLEX (15) (16) SUPERMARKET

STATION DWELLING CARPARK 16a. SHOPPING
14a. TOWNHOUSE BUILDING BUILDING
I–A 6000 – 6240 5840 – 6080 5760 – 6000 5680 – 5920
I–B 5440 – 5680 5280 – 5520 5200 – 5440 5120 – 5350
I–C 4880 – 5120 4720 – 4960 4640 – 4880 4560 – 4800
II – A 4160 – 4400 4080 – 4320 4000 – 4240 3920 – 4160
II – B 3600 – 3840 3520 – 3760 3440 – 3680 3360 – 3600
II – C 3040 – 3280 2960 – 3200 2880 – 3120 2800 – 3040
III – A – 2480 – 2720 – 2400 – 2640
III – B – 1920 – 2160 – 1840 – 2080
III – C – 1360 – 1600 – 1280 – 1520
III – D – – – –
III – E – – – –
TYPE (17) MOTEL (18) ACCESSORIA (19) COLD (20) GYMNASIUM

OR STORAGE 20a. RECREATIONAL
ROW HOUSE BUILDING
20b. COCKPIT
I–A 5600 – 5840 5520 – 5760 5440 – 5860 5360 – 5600
I–B 5040 – 5280 4960 – 5200 4880 – 5120 4800 – 5040
I–C 4480 – 4720 4400 – 4640 4320 – 4560 4240 – 4480
II – A 3840 – 4080 3760 – 4000 3680 – 3920 3600 – 3840
II – B 3280 – 3520 3200 – 3440 3120 – 3360 3040 – 3280
II – C 2720 – 2960 2640 – 2880 2560 – 2800 2480 – 2720
III – A 2320 – 2560 2240 – 2480 – 2080 – 2240
III – B – 1760 – 2000 – 1680 – 1840
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III – C – 960 – 1360 – 1360 – 1520

III – D – – – –
III – E – – – –
TYPE (21) BOARDING (22) HANGAR (23) (24) MARKET

HOUSE 22a. INDUSTRIAL ACCESSORY
21a. LODGING BUILDING BUILDING/
HOUSE LAUNDRY
GUARDHOUSE
21b. CONVENT
SERVANT QTR.
I–A 5280 – 5520 5200 – 5440 4960 – 5200 4880 – 5120
I–B 4720 – 4960 4640 – 4880 4400 – 4640 4320 – 4560
I–C 4160 – 4400 4080 – 4320 3840 – 4080 3760 – 4000
II – A 3520 – 3760 3440 – 3860 3200 – 3440 3120 – 3360
II – B 2960 – 3200 2880 – 3120 2640 – 2880 2560 – 2800
II – C 2400 – 2640 2320 – 2560 2080 – 2320 2000 – 2240
III – A 2000 – 2160 1920 – 2080 1600 – 1760 1600 – 1760
III – B 1680 – 1840 1600 – 1760 1280 – 1440 1200 – 1360
III – C 1360 – 1520 1280 – 1440 960 – 1120 880 – 1040
III – D – – – –
III – E – – – –
TYPE (25) FACTORY (26) WAREHOUSE (27) OPEN (28) SWIMMING

(ONE STOREY) SHED POOL
(PER CUBIC METER)
I–A 4560 – 4800 4400 – 4640 3520 – 3680 3200 – 3600
I–B 4000 – 4240 3840 – 4080 3120 – 3280 –
I–C 3440 – 3680 3280 – 3520 2720 – 2880 –
II – A 2800 – 3040 2640 – 2880 2240 – 2400 –
II – B 2240 – 2480 2080 – 2320 1840 – 2000 –
II – C 1680 – 1920 1520 – 1760 1440 – 1600 –
III – A 1280 – 1440 1200 – 1360 1120 – 1280 –
III – B 960 – 1120 880 – 1040 800 – 960 –
III – C 640 – 800 560 – 720 480 – 640 –
III – D – – – –
III – E – – – –
SECTION 20. General Provisions on the Appraisal and

Assessment of Building and other Structures – In order to ensure equitable
levels of taxation, the following shall be observed in the appraisal and
assessment of the building and other structures;
a. The fair and current market values of all buildings shall be

computed on the basis of the aforecited schedule of unit base and
construction of buildings, provided however, that for buildings and
structures constructed in low lying areas or perennially flooded
localities or in areas where adverse social and economic conditions
prevail, a deduction of from fifteen percent (15%) to twenty percent
(20%) may be subtracted from the unit base and construction cost
of the type of building being appraised in order to compensate for
such difference in value of similar type of buildings constructed in
ideal and highly developed environment.
b. The schedule of unit of values as set forth herein shall be

controlling except when the building or structure to be appraised is
not covered by this schedule, in which case it shall be appraised at
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its current and fair market value independent of this schedule and
assessed for taxation purposes at the prescribed assessment level
base on the actual use of the property.
c. The application of the minimum or maximum base value shall

depend on the sound judgment of the appraiser or the assessor
based primarily on the quality of finished or workmanship of the
building or structure.
d. As a general rule, condominium buildings shall be assessed based

on the separate values of the individual units within the
condominium and are applied appropriate assessment levels on the
market value of the respective condominium units.
e. The unit base values herein were derived from typical building
design for each type of building, using the aforecited standard
specifications. The use of the unit rates for “extras” or “deductions”
shall be applied depending on the deviation of the construction of
the building from the standard specifications, regardless of the
minimum or maximum and other similar structures.
f. Deduction for accrued yearly depreciation shall be allowed and

applied correspondingly for old buildings and machineries provided
however, that issuance of tax declarations for this purpose shall be
made only once every three years, and when the aggregate yearly
depreciation rates for these years will be computed and covered
accordingly.
g. Auxiliary improvements, such as fences, pavements, etc., which

may be considered appurtenances of the main building or
structures shall be appraised independently and the value/s
thereof, added to the value of the main structure or building.
h. This Schedule of Fair Market Value prepared in consonance with

this provisions shall be applicable and effective only for newly
constructed/completed/occupied buildings and other structures,
provided that in case of completed or occupied buildings, the
depreciation value as hereinafter set forth shall first be deducted in
order to arrive at the current fair market value.
i. Back taxes against undeclared buildings and other structures shall

be computed on the basis of the assessed value determined from
the schedule of Unit Construction Cost and assessment levels
applicable and in force during the corresponding period.
SECTION 21. Schedule of Depreciation – Owners or

administrators of buildings and other structures shall be entitled to depreciation
allowance in its current and fair market value in accordance with the following
schedule, provided however that no further reduction shall be allowed when the
residual value has been arrived at.
TABLE OF SCHEDULE OF DEPRECIATION
I–A I–B I–C II –A II – B II – C III III IV

P. A. P. A. P. A. P. A. P. A. P. A. A–B C–D P. A.
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P. A. P. A.
st
1 5 Years 1.8% 2.0% 2.2% 2.4% 2.6% 3.0% 4.0% 4.0% 5.0%
nd
2 5 Years 1.4% 1.8% 2.0% 2.2% 2.3% 2.5% 3.5% 3.6% 4.0%
rd
3 5 Years 1.2% 1.5% 1.7% 2.3% 2.2% 2.5% 3.0% 3.2% 3.4%
th
4 5 Years 1.0% 1.2% 1.3% 1.7% 2.0% 2.0% 2.0% 3.0% 3.0%
After 20 Yrs. 1.0% 1.0% 1.1% 1.4% 1.6% 2.0% 2.0% 2.5% 3.0%
Residual 40% 40% 37% 35% 33% 30% 28% 20% 15%
Value
SECTION 22. When Higher Rate of Depreciation can be Allowed

– In excess of the above rate of annual depreciation, higher rate of depreciation
allowance may be granted for extra ordinary causes, if properly presented and
described as in the case of the following:
a) Damage due to catastrophe such as earthquake, fire or deluge.
b) Heavily damaged due to infestation by termites or similar pests.
c) Established defects of construction that reduced its structured

integrity.
SECTION 23. General Revision of Assessment – The City

Assessor shall immediately undertake a general revision of assessment and
property classification upon enactment of this ordinance. Thereafter he shall
undertake the general revision of real property assessment and classification
once every three years.
SECTION 24. Authority of the Assessor to Take Evidence – For

the purpose of obtaining information on which to base the market value of any
real property, the City Assessor or his duly authorized deputy 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
nature, amount and value. Failure of any person to appear when so summoned
will be construed as waiver on his part to present evidence contesting the fair
market value as appraised by the City Assessor.
Chapter 5 – ASSESSMENT
SECTION 25. Classes of Real Property for Assessment

Purposes – Real property shall be classified as residential, agricultural,
commercial, industrial, mineral, timberland or special by the City Assessor.
SECTION 26. Special Classes of Real Property – All lands,

buildings, and other improvements thereon actually, directly and exclusively used
for hospitals, cultural, or scientific purposes, and those owned and used by
government owned and controlled corporations rendering essential public
services in the supply and distribution of water and generation and transmission
of electric power shall be classified as special.
SECTION 27. Actual Use of Real Property as Basis for

Assessments – Real Property shall be classified, valued, and assessed on the
basis of its actual use regardless of where located, whoever owns it, and
whoever uses it.
SECTION 28. Assessment Levels – The assessment levels to be
applied to the fair market value to determine its assessed value is hereby set as
follows:
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1. ON LAND
CLASS ASSESSMENT LEVELS
Residential 20%
Agricultural 40%
Commercial 50%
Industrial 50%
2. On Buildings and Other Structures:
Residential: Fair Market Value
Over Not Over Assessment Level
P 175,000.00 0%
P 175,000.00 300,000.00 10%
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%
Agricultural: Fair Market Value
P 300,000.00 25%
P 300,000.00 500,000.00 30%
500,000.00 750,000.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 45%
2,000,000.00 50%
Commercial or Industrial: Fair Market Value
P 300,000.00 30%
P 300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 80%
Timberland: Fair Market Value

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P 300,000.00 45%
P 300,000.00 500,000.00 50%
500,000.00 750,000.00 55%
750,000.00 1,000,000.00 60%
1,000,000.00 2,000,000.00 65%
2,000,000.00 70%
3. On Machineries:
Class Assessment Level
Agricultural 40%
Residential 50%
Commercial 80%
Industrial 80%
4. On special Classes: Assessment level for all lands, buildings,

machineries and other improvements:
Actual Use Assessment Level
Cultural 15%
Scientific 15%
Hospital 15%
Local water District 10%
GOCC’s engaged in the supply and distribution of water
and/or generation and electric power
SECTION 29. Valuation of Real property – In case where:
a) Real Property is declared and listed for taxation purposes for

the first time;
b) There is an ongoing general revision of property

classification and assessment; or
c) A request is made by the person in whose name the

property his declared, the City Assessor or his duly
authorized deputy shall, in accordance with the provisions of
this Rule, make a classification, appraisal and assessment of
the real property listed and described in the declaration
irrespective of any previous assessment of taxpayer’s
valuation thereon provided that the assessment of real
property shall not be increased oftener than once every
three (3) years except in case of new improvements
substantially increasing the value of said property or any
change in its actual use.
SECTION 30. Date of Effectivity of Assessment and

Reassessment – All assessment and reassessment made after the first (1 st) 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 when made, or to any other abnormal cause,
shall be made within ninety (90) days from the date any such cause or causes
occurred, and shall take effect at the beginning of the quarter next following the
reassessment.
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SECTION 31. Assessment of Property Subject to Back Taxes –

Real Property declared for the first time shall be assessed for the taxes for the
period during which it would have been liable but in no case for more than 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.
If such taxes are paid on or before the end of the quarter following the
date notice of assessment was received by the owner or his representative, no
interest for delinquency shall be imposed thereon; otherwise, such taxes shall be
subject to an interest at the rate of two percent (2%) per month or a fraction
thereof from the date of receipt of the assessment until such taxes are fully paid.
SECTION 32. Notification of New or Revised Assessment –

When real property is assessed for the first time or when an existing assessment
is increased or decreased, the City Assessor shall, within thirty (30) days, given
written notice of such new or revised assessment to the person in whose name
the property is declared. The notice may be delivered personally or by registered
mail or through the assistance of the Punong Barangay to the last known
address of the person to be served.
SECTION 33. Appraisal and Assessment of Machinery –
a) The fair market value of a brand 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 peso cost on the basis of foreign currency
exchange rates as fixed by the Central Bank.
SECTION 34. Depreciation Allowance for Machinery – For

purposes of assessment, a depreciation allowance shall be made for machinery
at a rate not exceeding five percent (5%) of its original cost or its replacement or
reproduction cost as the case may be, for each year of use provided that the
remaining value for all kinds of machinery shall be fixed at not less than twenty
percent (20%) of such original, replacement, or reproduction cost for so long as
the machinery is useful and in operation.
Chapter 6 – ASSESSMENT APPEALS
SECTION 35. City Board of Assessment Appeals – 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 the assessor pursuant to the
provisions of this Title may, within sixty (60) days from the date of receipt of the
written notice with assessment, appeal to the CityBoard of Assessment appeals
by filing under oath in the form prescribed therefor, together with copies of the tax
declaration and such affidavits of documents in support of the appeal.
SECTION 36. Organization, Power, and Function of the Board of

Assessment Appeals –
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a) There is hereby organized a City Board of Assessment Appeals

who shall conduct the determination and resolution of assessment
appeals and composed of the following:
1. The registrar of Deeds of the City who shall act as

Chairman;
2. The Prosecutor designated or assigned in the City as a

member; and
3. The City Engineer as the second member
b) The Chairman and members of the City Board of Assessment

Appeals shall serve in an ex-officio capacity without additional
compensation.
c) The Chairman shall have the power to designate any employee of

the Municipality to serve as Secretary of the Board.
d) In the absence of the Registrar of Deeds, or the Prosecutor, or the

City Engineer, the persons performing their duties, whether in an
acting capacity or as duly designated officer-in-charge, shall
automatically become the chairman or member of the Board as the
case may be.
e) The Chairman and Members of the Board of Assessment Appeals

shall assume their respective positions without need of further
appointment or special designation.
f) Before the assumption of the official functions or before discharging

their duties and chairman and members of the Board of
Assessment Appeals, they shall take an oath or affirmation of office
in the manner of forth:
I ___________________, after having been appointed to the

position of ________________, in the municipality of ________________
and now assuming my positions as ______________ of the Board of
Assessment Appeals of the municipality of _______________, hereby
solemnly swear that I will faithfully discharge to the best of my ability the
duties of this position and of all others that I am holding, or may hereafter
hold, under the Republic of the Philippines, and that I will support and
defend the Constitution of the Philippines; and that I will obey the laws and
legal orders promulgated by the duly constituted authorities of the
Republic of the Philippines; and that I will well and truly hear and
determine all matters and issues between taxpayers and the City
Assessor submitted for my decision, and that I impose this obligation upon
myself voluntarily, without mental reservation or purpose of evasion.
So help me God.
___________________
Signature
Subscribed and sworn to before me on this ________ day of

__________, 19___, at __________________, Philippines.
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____________________
Signature of Officer
Administering Oath
SECTION 37. Meeting and Expenses of the City Board of

Assessment Appeals –
a) The Board shall meet once a month and as often as necessary for
the prompt disposition of appealed cases without entitlement to per
diem or traveling expenses for their attendance in 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 Municipality.
b) The City Budget Officer shall include in the executive budget

necessary provisions to defray the expenses of the Board
SECTION 38. Action by the City Board of Assessment Appeals

–
a) From the date of receipt of an appeal, the Board shall, on the basis
of substantial evidence or such relevant evidence on record
adequately acceptable to support a conclusion, decide such appeal
within one hundred twenty (120) days.
b) In the exercise of its jurisdiction, the Board shall have the power to
summon witnesses, administer oaths, conduct ocular inspection,
take depositions, and issues subpoena and “subpoena duces
tecum.” The proceedings of the Board shall be conducted solely for
the purpose of ascertaing the facts without necessarily adhering to
the technical rules applicable in judicial proceedings.
c) The Secretary of the Board 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. If the City Assessor
concurs with the decisions, he shall notify the owner of the property
or person having legal interest therein of such facts using the form
prescribed for the purpose. The owner of the property or the person
having legal interest therein or the City Assessor 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 Section 230 of R.A. 7160
and Article 321 of the implementing Rules and Regulations of said
Local Government Code.
SECTION 39. Effect of Appeal in the Payment of Real Property

Tax – Appeals on assessments of real property made under the provisions of this
ordinance shall not 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 7 – IMPOSITION OF REAL PROPERTY TAXES
SECTION 40. Basic Ad Valorem Tax on Real Property – There is

hereby levied an annual ad valorem tax on assessed value of all real property
57 | P a g e
such as lands, buildings, machinery and other improvements located in the

Municipality in accordance with the following rates:
Class of Property Rate of Levy
Residential One Percent (1%)

Commercial One and One Half Percent (1½)
Industrial One and One Half Percent (1½)
Agricultural One Percent (1%)
Special Class One and One Half Percent (1½)
PROVIDED, that any increase in real property tax, (including the Special
Education Fund Tax) over 1993 level of any real property which may arise out of
the adoption of the herein schedule of Fair Market Value (Chapter 4) shall be
divided into three (3), and in no case shall any taxpayer be required to pay more
than one-third (1/3) of any increase over said 1993 level in the first year (CY
1994) of the effectivity of the revised schedule of fair market values; nor shall any
taxpayer be required to pay more than two-thirds (2/3) of any increase of said
real property tax over 1993 level in the second year (CY 1995); and only in the
third year (CY 1996) shall the remaining one-third (1/3) of said increase be
applied, such that the full one hundred percent (100%) of said increase over
1993 level shall finally be payable by the tax payer, and thereafter, until a new
schedule of fair market value of real property is ordained.
PROVIDED, finally, that the proceeds of the ad valorem tax shall be

divided, with thirty-five (35%) percent accruing to the general fund of the
municipality; thirty-five percent (35%) shall accrue to the Metro Manila Authority
(MMDA) and the remaining thirty (30%) percent shall be distributed among the
component barangays of the municipality where the property is located in the
following manner:
a) Fifty percent (50%) shall accrue to the Barangay where the

property is located; and
b) Fifty percent (50%) shall accrue equally to all component Barangay

of the City.
SECTION 41. Additional Levy for the Science and Education

Fund – In addition to the basic ad valorem tax on real property imposed in the
preceding Section, an annual as valorem tax of one percent of the assessed
value is hereby levied on all real property in the Municipality, the proceeds of
which shall accrue to the Science and Education Fund.
SECTION 42. Exemptions from Real Property Tax – The following

are exempted from payment of the real property tax:
a) 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.
b) Charitable institutions, churches, personages or convents

appurtenant thereto, mosques, non-profit or religious cemeteries,
and all lands, buildings, and improvements actually, directly, and
exclusively used for religious, charitable or educational purposes;
c) All machineries and equipment that are actually, indirectly, and

exclusively used by local water districts and government owned or
58 | P a g e
controlled corporations engaged in the supply and distribution of

water and/or generation and transmission of electric power;
d) All real property owned by duly registered cooperatives as provided

for under R.A. No. 6938; and
e) Machinery and equipment used for pollution control and

environmental protection.
Except as provided herein, any exemption from payment of real property

tax previously granted to, or presently enjoyed by all persons, whether natural or
juridical, including all government owned or controlled corporations are hereby
withdrawn upon the effectivity of this ordinance.
SECTION 43. Additional Ad Valorem Tax on Idle Lands – An

annual ad valorem tax is hereby imposed on idle lands at the rate of two percent
(2%) of the assessed value of the property, which shall be an additional to the
basic real property tax.
SECTION 44. Idle Lands, Coverage – For purposes of real

property taxation, idle lands shall include the following:
a) Agricultural lands, more than one (1) hectare in area, suitable for
cultivation, dairying, inland fishery, and other agricultural uses, one
half (1/2) of which remain uncultivated or unimproved by the owner
of the property or person having legal interest therein. Agricultural
lands planted to permanent or perennial crops with at least fifty (50)
trees to a hectare shall not be considered an idle land. Land
Actually used for grazing purposes shall likewise not be considered
as idle lands.
b) Lands, other than agricultural, located in a municipality, more than

one thousand (1,000) square meters in area, one half (1/2) of which
remain unutilized or unimproved by the owner of the property or
person having legal interest therein.
Regardless of land area, this Section shall likewise apply to

residential lots in subdivisions duly approved by proper authorities,
the ownership of which has been transferred to individual owners,
who shall be liable for the additional tax provided that individual lots
of such subdivisions, the ownership of which has not been
transferred to the buyer shall be considered as part of the
subdivisions, and shall be subject to the additional tax payable by
the subdivision owner or operator.
SECTION 45. Exemptions – The additional idle land tax shall not
apply to property owners or persons having legal interest therein who are unable
to improve, utilize or cultivate their lands due to any of the following causes:
a) Adverse peace and order conditions or civil disturbance as certified

to by authorized PNP officer in the Municipality provided however,
that if within one year upon restoration of the peace and order in
the locality as certified by said PNP official, the said land remains
unimproved, unutilized or uncultivated, the additional tax provided
in the next preceding Section shall be imposed.
59 | P a g e
b) Financial losses of the owner due to fire, flood, typhoon,

earthquake and other causes of similar nature, declared by the
owner in a sworn statement to be submitted to the City Assessor
stating the grounds therefore which shall be accompanied by a
certification from the proper office or agency in the Municipality. If
the idle land is not improved to the extent provided in the preceding
Section within two years from the date of the occurrence of the
loss, the tax provided under Section 43 shall be imposed.
c) Existing court litigation involving the land subject to tax mentioned

in this Section under which the case is pending, unless said land is
not improved within one year after the final adjudication of the case
to the extent provided for in the next preceding Section, in which
case the tax shall be imposed in accordance with Section 43.
d) Unfavorable physical factors such as rocky nature of ground which

render the land unsuitable for cultivation or uneven topography as
to render it unsuitable for fishpond or aquaculture as certified by the
City Agriculturist or, in his absence, by the Department of
Agriculture.
SECTION 46. Listings of Idle Lands by the Assessor – The City

Assessor shall make and keep an updated record of all idle lands located in the
Municipality and for purposes of collection, he shall furnish copies thereof to the
City Treasurer who shall notify, on the basis of such record, the owner of the
property or person having legal interest therein, of the imposition of the additional
tax.
Chapter 8 – COLLECTION OF REAL PROPERTY TAX
SECTION 47. Date of Accrual of Tax – The real property tax shall
accrue on the first day of January of each year and from that date shall constitute
a lien on the property, which shall be superior to any lien, mortgage or
encumbrance of any kind whatsoever, and shall be extinguished only upon the
payment of the delinquent tax.
SECTION 48. Collection of Tax – The collection of the real

property tax 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. He may deputize the Barangay Treasurer to collect all
taxes or real property located in the barangay provided that the Barangay
Treasurer is properly bonded for the purpose.
SECTION 49. 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, special education
fund tax, and additional tax on idle lands, may be paid without interest, at a
conspicuous and publicly accessible place at the City Hall. Said notice shall
likewise be published in a newspaper of general circulation in the municipality
once a week for two consecutive weeks.
SECTION 50. Payment of Real Property Taxes in Installments –

The owner of the real property or the person having legal interest therein may
pay the basic real property tax, the special education fund tax and the idle land
tax due thereon without interest in four (4) equal installments; the first installment
to be due and payable on or before the thirty-first (31st) of March, the second
installment on or before the thirtieth (30th) of June; the third installment, on or
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before the thirtieth of September, and the last installment on or before the thirty
first (31st) of December each year.
Both the real property tax and the special education fund tax shall be
collected together. In case only a portion of the tax is paid, such payment shall
be equally divided and applied to both.
SECTION 51. Application of Payments – payment of real property

taxes shall first be applied to prior years delinquencies, interests, and penalties, if
any, and only after said delinquencies are settled, may tax payments be credited
for the current period.
SECTION 52. Advanced and Prompt Payment Discounts:
a) If the basic real property tax and the additional tax accruing to
the special and/or idle land tax imposed thereon are paid in
advance for the whole year, the taxpayer shall be entitled to a
discount of twenty percent (20%) of the amount of the tax due
and payable. Payment is deemed advance if made on or before
the 31st day of December of the year immediately preceding the
year of the tax being paid.
b) If the real property tax is paid on an installment basis as

prescribed under section 50 of this Title, the taxpayer shall be
entitled to a discount of ten percent (10%) of the amount of the
tax due if, instead of being paid as prescribed, the same is paid
in advance on or before the last day, either the 30 th or 31st of the
last month, of the immediately preceding quarter.
c) If the tax is paid within the quarter as prescribed under the

aforesaid section, the taxpayer shall be entitled to a discount of
seven and one-half percent (71/2 %) of the tax due if payment
thereof is made within the first month of the quarter and five
percent (5%) if made within the second month of the same
quarter.
SECTION 53. Payment under Protest –
a) No protest shall be entertained unless the taxpayer first pays the

tax. There shall be annotated on the tax receipts the words “paid
under protest” The protest in writing must be filed within thirty (30)
days from payment of the tax to the City Treasurer who shall decide
the protest within sixty (60) days from receipt thereof.
b) The tax on a portion thereof paid under protest shall be held in trust
by the City Treasurer. Fifty (50) percent of the tax paid under
protest, shall, however, be distributed in accordance with the
provisions of Chapter 7, Book II of R.A. 7160.
c) 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 applied as a tax credit against the
protestants existing or future tax liability.
d) In the event that the protest is denied or upon the lapse of the sixty
(60) day period prescribed in paragraph (a) hereof, the taxpayer
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may avail of remedies provided for in chapter 3, Book II of R.A.

7160.
SECTION 54. Interest on Unpaid Real Property Tax – Failure to

pay the basic real property tax on any other tax levied in this Title upon the
expiration of the periods prescribed in section 50 hereof, or when due, as the
case may be, shall subject the taxpayer to the payment of interest at the rate of
two (2%) percent 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 or portion thereof exceed thirty-six (36) months.
SECTION 55. Notice of Delinquency in the Payment of Real

Property Tax –
a) When the real property tax on any other tax imposed in this Title
becomes delinquent, the City Treasurer shall immediately cause a
notice of delinquency to be posted at the main entrance of the City
hall and in a public accessible and conspicuous place in each
barangay of the municipality. The notice of delinquency also be
published once a week for two (2) consecutive weeks, in a
newspaper of general circulation in the municipality.
b) The notice shall specify the date upon which the tax became
delinquent and shall state that personal property may be distrained
to effect payment. It shall likewise state that at anytime before the
distraint of personal property, payment of the tax with surcharges,
interests and penalties may be made in accordance with Section 54
of this Title, and unless the tax, surcharges, and penalties are paid
before the expiration of the year for which the tax is due, except
when the notice of assessment is contested administratively or
judicially pursuant to the provisions of this Title, and the pertinent
provisions of Book II R.A. 7160, the delinquent real property will be
sold at public auction, and the title to the property will be vested in
the purchaser, subject, however, to the right of the delinquent
owner of the property or any person having legal interest therein to
redeem the property within one year from the date of sale.
Chapter 9 – TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP
SECTION 56. Levy on Transfer of Real Property Ownership –
a) There is hereby imposed a tax on the sale, barter, or any other

mode of transferring ownership or title of real property at the rate of
one-half (1/2) of one (1%) percent of the total consideration
involved in the acquisition of the property or of the fair market
value, in case the monetary consideration involved in the transfer is
not substantial, whichever is higher. The fair market value as used
herein shall be that reflected in Chapter 3 of this Title.
b) For this purpose, the Registrar of Deeds in the Municipality shall,

before registering any deed, require the 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. Notaries public shall furnish the City Treasurer with a
copy of any deed transferring ownership or title to any real property
within thirty (30) days from the date of notarization.
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SECTION 57. Time of Payment – It shall be the duty of the seller,

donor, transferor, executor or administrator to pay the tax herein imposed within
sixty (60) days from the date of the execution of the deed or from the date of the
property owners’ death.
SECTION 58. Notification of Transfer of Real Property

Ownership –
a) Any person, natural or juridical, who transfer real property

ownership to another shall accordingly notify the City Assessor
within sixty (60) days from the date of such transfer which shall be
determined on the basis of documents required in section 7 and 8
of this Title.
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 same may be
cancelled from the assessment records. However, if said previous
owner still owns property in the Municipality other than the property
alienated, he shall, within the prescribed period of sixty (60) days,
file with the City Assessor an amended sworn declaration of the
true value of the property or properties he retains in accordance
with provisions of Section 7 and 8 hereof.
Failure to comply with this provision shall subject any person or

officers of juridical entities liable to pay a fine of One Thousand
Pesos (P1,000.00).
SECTION 59. Exemptions from Payment of this Tax – The sale,

transfer, or other dispositions of real property pursuant to R.A. 6657 shall be
exempted from the payment of this tax.
SECTION 60. Surcharges in Unpaid Transfer of Property

Ownership Tax – A surcharge of twenty (20%) percent of the amount of tax due
on the transfer of real property ownership shall be imposed on any real property
owner transferring or alienating ownership in the Municipality who fails to pay the
tax or any portion thereof, within the period prescribed aside from the two (2%)
percent interest therein from the date it is due until the full amount is paid but in
no case shall the total interest on the unpaid amount or a portion thereof exceed
thirty six (36) months.
Chapter 10 – ADMINISTRATIVE PROVISIONS FOR COLLECTION OF

REAL PROPERTY TAX
SECTION 61. Remedies for the Collection of Real Property Tax

– For the collection of the basic real property tax and any other tax levied in this
Title, the City Treasurer may avail of remedies by administrative or judicial action.
The administrative remedies which are summary in nature are:
a) Levy on real property, and
b) Sale of real property at public auction.
The judicial remedy is availed of in the court of appropriate jurisdiction.

These remedies are cumulative, simultaneous and unconditional, that is, any or
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use of one remedies or combination thereof may be resorted to and 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 section
55 of this Title shall be sufficient for the purpose.
SECTION 62. Local Government Lien – The basic real property

tax and any other tax levied under this Title constitute a lien 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 tax and the related interests and expenses.
SECTION 63. Levy on Real Property – After the expiration of the

time required to pay the basic real property tax or any other tax levied 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. Levy on real property shall be made in the
manner herein set forth:
a) 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, the
description of the property, the amount of the tax due and the
interest thereon.
b) The warrant shall be mailed to or served upon the delinquent real

property owner or person having legal interest therein. In case he is
out or cannot be located, to the occupant or administrator of the
subject property.
c) Written notice of levy with the attached warrant shall be mailed to

our served upon the City Assessor and the Registrar of Deeds of
the Municipality of Tagig.
d) The Assessor and Registrar of Deeds shall annotate the levy on the
tax declaration and certificate of title, respectively.
e) The levying officer shall submit a written report on the levy to the
Sanggunian concerned with ten (10) days after receipt of the
warrant by the property owner or person having legal interest in the
property.
SECTION 64. Advertisement and Sale – Within thirty (30) days

after service of the warrant or levy, the City Treasurer shall proceed to publicity
advertise for sale or auction the property or a reusable portion thereof as may be
necessary to satisfy the tax delinquency and expenses of sale. The
advertisement shall be effected by posting a notice at the main entrance of the
City building, 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)
weeks in a newspaper of general circulation in the municipality.
The advertisement shall specify the amount of the delinquent tax, the
interest due thereon and expenses of sale, the date and place of sale, the name
of the owner of the real property or person having legal interest therein, and a
description of the property to be sold. At any time before the date fixed for the
sale, the owner of the real property or person having legal interest therein may
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stay the proceedings by paying the delinquent tax, the interest due thereon and
the expense of sale.
The sale shall be held either at the main entrance of the City building, or
on the property to be sold, or at any other place as specified in the notice of the
sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall
make a report of the sale to the Sanggunian, and which shall form part of his
records. The City Treasurer shall likewise prepare and deliver to the purchase 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 that,
proceeds of the sale in excess of the delinquent tax, the interest due thereon,
and the expenses of sale shall be remitted to the owner of the real property or
person having legal interest therein.
SECTION 65. Redemption of Property Sold – Within one (1) year

from the date of sale, the owner of the delinquent real property or person having
legal interest therein, or his representative, shall have the right to redeem the
property upon payment to the local treasurer of the amount of the delinquent tax,
including the interest due thereon, and the expenses of sale from the date of
delinquency to the date of sale, plus interest of not more than two (2%) percent
per month on the purchase price from the date of 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 local
treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the
delinquent real property shall remain in the possession of the owner or person
having legal interest therein who shall be entitled to the income and other fruits
thereof.
The City Treasurer shall or his deputy, upon receipt from the purchaser of
the certificate of sale, shall forthwith return to the latter the entire amount paid by
him plus interest of not more than two (2%) per month. Thereafter, the property
shall be free from the lien of such delinquent tax, interest due thereon and
expenses of sale.
SECTION 66. 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 conveying to the
purchaser said property free from lien of the delinquent tax, interest due thereon
and expenses of sale.
SECTION 67. Purchase of Property by the CityGovernment for

Want of Bidder – 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 interest and costs of the sale, the City
Treasurer conducting the sale shall purchase the property in behalf of the
Municipality 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.
It shall be the duty of the Registrar of Deeds concerned, upon registration

with his office of any such declaration or forfeiture, to transfer the title of the
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forfeited property to the Municipality concerned without the necessity of an order

from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or his
representative, may redeem the property by paying to the City Treasurer the full
amount of the real property tax and the related interest and costs of sale. If the
property is not deemed as provided herein, the ownership thereof shall be fully
vested on the Municipality of Tagig.
SECTION 68. Further Distraint or Levy – Levy may be repeated if

necessary on the same property subject to tax until the full amount due, including
all expenses, is collected.
SECTION 69. Certification of City Treasurer on Delinquencies

Remaining Uncollectible – The City Treasurer or their deputies 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 non-collection or non-payment, and shall submit said document to the
Sanggunian 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.
SECTION 70. Periods within which to Collect Real Property

Taxes – The basic real property tax and any other tax levied under this Title shall
be collected within five (5) years from the date they become due. No action for
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 collection 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.
The period of prescription within which to collect shall be suspended for

the during which:
a) The City Treasurer is legally prevented from collecting the tax.
b) The owner of the property or the person having legal interest

therein request for re-investigation and executes a waiver in writing
before the expiration of the period within which to collect; and
c) The owner of the property or the person having legal interest

therein is out of the country or otherwise cannot be located.
SECTION 71. Distribution of Proceeds –
a) The proceeds of the basic real property tax including interest

thereon, and proceeds from use, lease, disposition, sale or
redemption of property acquired at a public auction shall be
distributed in accordance with the provisions of Title II, Book of R.A.
7160.
b) The special education fund tax shall occur entirely with the
Municipality.
c) The additional tax on idle lands shall accrue equally to the

Municipality and Metro Manila Authority in accordance with Section
274 thereof.
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SECTION 72. Applicably of Pertinent Laws – The applicable and

pertinent provisions of Title II, Book II, of R.A. 7160 in the administration and
enforcement of real property taxation is herewith adopted and shall apply to all
matters of real property taxation in their jurisdiction.
TITLE III – TAX ON BUSINESS
Chapter 11 – SCOPE AND DEFINITIONS
SECTION 73. Scope – The Municipality hereby levy taxes on all

businesses that is within its authority to tax as enumerated in Chapter 2, Book II
of R.A. 7160.
SECTION 74. Definitions:
1) Advertising Agency – includes all persons who are engaged in

business of advertising for others by means of billboards, posters,
placards, notices, signs, directories, pamphlets, leaflets, handbills,
electric or neon lights, airplanes balloons or media, whether in
pictorial or reading form.
2) Agricultural Product – includes the yield of the soil, such as corn,

rice, wheat, rye, hay, coconuts, sugar cane, tobacco, root crops,
vegetables, fruits, flowers, and their by-products; ordinary salt, all
kinds of fish; poultry; and livestock and animal products, whether in
their original form or not.
The phrase “whether in their original form or not” refers

to the transformation of said products by the farmer, fisherman,
producer or owner through the application of processes to preserve
or otherwise to prepare said products for the market such as
freezing, drying, salting, smoking, or stripping for purposes of
preserving or otherwise preparing said products for the market.
To be considered an “agricultural product”, whether in its

original form or not, its transformation must have been undertaken
by the farmer, fisherman, producer or owner.
Agricultural products, as defined, include those that have

undergone not only simple but even sophisticated processes
employing advanced technological means in packaging; like
dressed chicken or ground coffee in plastic bags or styropor or
other packaging materials intended to process and prepare the
products for the market.
The term “by-products” shall mean those materials which

in the cultivation or processing of an article remain over, and which
are still of value and marketable, like copra cake from copra or
molasses from sugar cane.
3) Amusement – is a pleasurable diversion and entertainment. It is

synonymous to relaxation, avocation, pastime, or fun;
4) Amusement Device – refers to the machines or apparatuses for

visual entertainment, games of skill or similar amusements;
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5) Amusement Places – include theaters, cinemas, concert halls,

circuses and other places of amusement where one seeks
admission to entertainment oneself by seeing or viewing the show
or performance;
6) Bar – includes any place where intoxicating and fermented liquors

or malt are sold, even without food, where services of hired
hostesses and/or waitresses are employed; and where customers
may dance to music not rendered by a regular dance orchestra or
musicians hired for the purpose; otherwise the place shall be
classified as a dance hall or night or day club. A cocktail lounge,
beer garden, or pub house is considered a bar even if there are no
hostesses or waitress to entertain customers;
7) Boarding House – includes any house where boarders are

accepted for compensation by the week or by the month or where
meals are served to boarders only. A pension inn (or pension
house) shall be considered a boarding house unless by the nature
of its services and facilities, it falls under another classification.
8) Brewer – includes all persons who manufacture fermented liquors

of any description for sale or delivery to others, but does not include
manufacturers of tuba, basi, tapuy, or similar domestic fermented
liquors, whose daily production does not exceed two hundred (200)
gauge liters.
9) Business Agent (Agente de Negocio) - includes all persons who

act as agents of others in the transaction of business with any
public officer, as well as those who conduct collecting, advertising,
employment, or private detective agencies.
10) Business Centre – is a place for business transaction; a place for

transacting business as well as collecting, advertising, purchasing
a product or service.
11) Business – means trade or commercial activity regularly engaged

in as a means of livelihood or with a view to profit;
12) Banks and other Financial Institutions – include non bank

financial intermediaries, lending investors, finance and investment
companies, pawnshops, money shops, insurance companies, stock
markets, stock brokers and dealers in securities and foreign
exchange, as defined under applicable law, or rules and regulations
thereunder;
13) Cabaret/Dance hall – includes any place or establishment where

dancing is permitted to the public in consideration of any
admission, entrance, or any other fee paid on, or before, or after
the dancing, and where professional hostesses or dancers are
employed
14) Call Center – telecommunication business dealing with customer’s

phone calls: a place that handles high-volume incoming telephone
calls on behalf of a large organization. Functional areas within an
organization or an outsourced separate facility that exists solely to
answer inbound or place outbound telephone calls. Usually refers
to a sophisticated voice operations center that provides a full range
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of high-volume, inbound or outbound call-handling service,

including customer support operator service, directory assistance,
multi-lingual customer support, credit service, card service, inbound
and outbound telemarketing interactive voice response and web-
based services.
15) Calling – means one’s regular business, trade, profession,

vocation or employment which does not require the passing of an
appropriate government board or bar examination, such as
professional actors and actresses, hostesses, masseurs,
commercial stewards and stewardess. Etc;
16) Capital Investment – is the capital which a person employs in any

undertaking, or which he contributes to the capital of a partnership,
corporation, or any other juridical entity or association in a particular
taking jurisdiction;
17) Carinderia – refers to any public eating place where foods already
are served at a price;
18) Charges – refer to pecuniary liability, as rents or fees against

persons or property;
19) Cockpit – includes any place, compound, building or portion

thereof where cockfights are held, whether or not money bets are
made on the results of such cockfights
20) Collecting Agency – includes any person, other than a practicing

attorney-at-law engaged in the business of collecting or suign debts
or liabilities placed in hands, for said collection or suit, by
subscribers or customers applying and paying therefore.
21) Construction Contractor – shall refer to the principal contractor

who has direct contract with the contractee for a specific domestic
project.
22) Commercial Broker – includes all persons other than importers,

manufacturers, producers or bonafide employees, who for
compensation or profit, sell or bring about sales or purchases or
merchandise for other persons, bring proposed buyers and sellers
together or negotiate freights or other business for owners of
vessels or other means of transportation for shippers, consignees
of freight carried by vessels or other means of transportation. The
term includes commission merchants.
23) Contractor – includes persons, natural or juridical, not subject to

professional tax under Article 229 of this Rule, 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.
As used in this Title, the term contractor shall include

general engineering, general building and specialty contractors as
defined under applicable laws; filling, demolition and salvage works
contractors; proprietors or operators of mine drilling apparatus;
proprietors or operators of dockyards; persons engaged in the
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operators of smelting plants; engraving, planting, and plastic

lamination establishments; proprietors or operators of
establishments for repairing, repainting, upholstering, washing or
greasing of vehicles, heavy equipments, vulcanizing, recapping and
battery charging; proprietors or operators of furniture shops and
establishments for planning of surfacing and recutting of lumber,
and sawmills under contract to saw or cut logs belonging to others;
proprietors or operators of dry-cleaning or dyeing establishments,
steam laundries, and laundries using washing machines;
proprietors or owners of shops for the repair of any kind of
mechanical and electrical devices, instruments, apparatus, or
furniture and shoe repairing by machine or any mechanical
contrivance; proprietors or operators of establishments or lots for
parking purposes; proprietors or operators of tailor shops, dress
shops, milliners and hatters, beauty parlors, barbershops, massage
clinics, sauna, Turkish and Swedish baths, slenderizing and body
building saloons and similar establishments; photographic studios;
funeral parlors; proprietors or operators of hotels, motels, and
lodging houses; proprietors or operators of arrastre and
stevedoring, warehousing, or forwarding establishment, master
plumbers, smiths, and house or sign painters; printers,
bookbinders, lithographers; publishers except those engaged in the
publication or printing of any newspaper, magazine, review or
bulletin which appears at regular intervals with fixed prices for
subscription and sale and which is not devoted principally to the
publication of advertisements; business agents, private detective or
watchman agencies, commercial and immigration brokers, and
cinematographic film owners, lessor and distributors;
24) Corporation – includes partnerships, no matter how created or

organized, joint stock companies, joint accounts (cuentas en
participation), associations or insurance companies but does not
include general professional partnerships and a joint venture or
consortium formed for the purpose of undertaking construction
projects or engaging in petroleum coal, geothermal, and other
energy operations or consortium agreement under a service
contract with the government. General professional partnerships
are partnerships formed by persons for the sole purpose of
exercising their common profession, no part of the income of which
is derived from engaging in any trade or business.
The term “resident foreign” when applied to a corporation,

means a foreign corporation not otherwise organized under the
laws of the Philippines, But engaged in trade or business within the
Philippines;
25) Countryside and Barangay Business Enterprise – refer to any

business entity, association, or cooperative registered under the
provision of R.A. 6810, otherwise known as Magna Carta for
Countryside and Barangay Business Enterprise (Kalakalan 20);
26) Dealer – means one whose business is to buy and sell

merchandise, goods and chattels as a merchant. He stands
immediately between the producer or manufacturer and the
consumer and depends for his profit not upon the labor he bestows
upon his commodities but upon the skill and foresight with which he
watches the market;
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27) Dealer in Securities – includes all persons who for their own
account are engaged in the sale of stocks, bonds, exchange,
bullion, coined money, bank notes, promissory notes, or other
securities. It shall also include pre-need companies or those
engaged in the sale of educational plans, health care plans,
memorial plans, etc.
28) Distributor – A person or a firm, especially a wholesaler, who

distributes merchandise or retailers, usually within a specified
geographic area, who is also involved in the delivery of goods from
the producers to the consumers, including such items as sales
method.
29) Domestic Construction Project - refers to a project bided out and

implemented within the territorial jurisdiction of the Philippines by
any foreign or domestic contractor.
30) E-Commerce – it is generally used to cover the “distribution,

marketing, sale or delivery of goods and services by electronic
means.
31) Exhibit and Event Organizer – is any person, company or entity

who shall be responsible in organizing, arranging, sponsoring and
in taking control and acting for any and all organizations, exhibits or
institutions, including the officers, agents and/or employees thereof,
on all aspects of the management of an exhibit.
32) Exporter – means any person, company or entity who shall be

responsible in organizing, arranging, sponsoring and taking in
control and acting for any and all organizations, exhibits or
institutions, including the officers, agents and/or employees thereof,
on all aspects of the management of an exhibit.
33) Fee – means a charge fixed by law or ordinance for the regulation
or inspection of a business or activity. It shall also include charges
fixed by law or agency for the service of a public officer in the
discharge of his official duties;
34) Franchise – is a right or privilege, affected with public interest

which is conferred upon private persons or corporations, under
such terms and conditions as the government and its political
subdivisions may impose in the interest of public welfare, security,
and safety;
35) General Building Contractor – is a person whose principal

contracting business is in connection with any structure built; being
built, or to be built, for the support, shelter and enclosure of persons
animals, chattels or movable property of any kind, requiring in its
construction the use of more than two unrelated building trades, or
crafts, or to do or superintend the whole or any part thereof. Such
structure includes sewers and sewerage disposal plants and
systems, parks, playgrounds, and other recreational works,
refineries, chemical plants and similar industrial plants requiring
specialized engineering knowledge and skill, powerhouses power
plants and other utility plants and installation, mines and
metallurgical plants, cement and concrete works in connection with
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the above mentioned fixed works. A person who merely furnishes

materials or supplies without fabricating them into or consuming
them in the performance of the work of the general building
contractor does not necessarily fall within this definition.
36) General Engineering Contractor - is a person whose principal

contracting business is in connection with fixed works requiring
specialized engineering knowledge and skill, including the following
divisions or subjects; irrigation drainage, water power water supply,
flood control, inland waterways, harbors docks and wharves,
shipyards and ports, dams, hydroelectric projects, levees river
control and reclamation works, railroads, highways, streets and
roads, tunnels, airports and airways, waste reduction plants,
bridges, overpasses, underpasses and other similar works,
pipelines and other systems for the transmission of petroleum and
other liquid or gaseous and other systems substances, land-
leveling and earth-moving projects, excavating, grading, trenching,
paving and surfacing works.
37) Gross Sale or Receipts – include the total amount of money or its
equivalent representing the contract price, compensation or service
fee, including the amount charged or materials supplied with the
services and deposits or advance payments actually or
constructively received during the taxable quarter for the services
performed or to be performed for another person excluding
discounts if determinable at the time of sales, sales return, excise
tax, and value added tax (vat);
38) Holding Company – a controlling company that has one or more

subsidiaries and confines its activities primarily to their
management.
39) Hotel – includes any houses or buildings or portion thereof in which

any person or persons may be regularly harbored or received as
transients or guests. A hotel shall be considered as living quarters
and shall have the privilege to accept any number of guests and to
serve food to the guests therein.
40) Importer – means any person who brings articles, good wares or
merchandise of any kind of class into Philippines from abroad for
unloading therein, or which after entry are consumed herein or
incorporated into the general mass of property in the Philippines. In
case of tax-free articles, brought or imported into the Philippines by
persons, entities or agencies exempt from tax which are
subsequently sold, transferred, or exchanged in the Philippines to
non-exempt private persons or entities, the purchaser or recipient
shall be considered the importer thereof.
41) Independent Wholesaler – means a person other than a

manufacturer, producer or importer who buys commodities for
resale to persons other than the end-users regardless of the
quantity of transaction.
42) Information Technology – may be defined as the collective term

for various technologies involved in the processing and transmitting
of information, which include computing, multimedia,
telecommunications, microelectronics and their interdependencies.
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The term Information Technology (IT) offering services both

in the domestic and international market shall include IT project
management, applications system development, applications
services, providers, web development management database
design and development, computer net-working and data
communications, software development and application (includes
programming and adaptation of system software, middleware,
application software, for business media, e-commerce, education,
entertainment and all other program interdependent of this
technology) and ICT facilities operations/management.
43) Information Technology – Enabled Services - refers to business

lines that can be transformed through technology. These include
activities such as business process outsourcing and shared
services, engineering and design, animation and content creation,
knowledge management, remote education, market research, travel
services, finance and accounting services, human resources
services and other administrative services (includes call centers,
purchasing, data encoding, transcribing and processing,
directories) and future programs interdependent of this technology.
44) Information Communications Technology – are support

activities such as research and development of high-value-added
ICT products and services education and man power development
in ICT, incubation of IT services provides provision for Internet
Services and community access. These support activities also
include content development for multi-media or internet purposes,
knowledge based and computer enabled support services like
engineering and architecture design services and consultancies,
business process outsourcing like e-commerce and other future
programs and activities interdependent of technology.
45) Investment Company and Investment House – Investment

companies are entities engaged in investing, reinventing or trading
in securities. An investment house is an enterprise engaged in the
guaranteed underwriting of securities of another person or
enterprise, including securities of government and its
instrumentalities.
46) Joint Venture – is a legal organization that takes the form of a

short-term partnership in which the persons jointly undertake a
transaction for mutual profit. Generally, each person contributes
assets and shares risks. Like a partnership, joint ventures can
involve a type of business transaction and the “persons” involved
can be individuals, group of individuals, companies or corporations.
47) Levy – means an imposition or collection of an assessment, tax,

tribute or fine.
48) Lodging House – includes any house or building, or portion

thereof, in which any person or persons may be regularly harbored
or received as transients for compensation.
49) Manufacturer – includes every person who, by physical or

chemical process, alters the exterior texture or from or inner
substance of any raw material or manufactured or partially
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manufactured product in such manner as to prepare it for special

use or uses to which it could not have been put in its original
condition, or who by any such process, alters the quality of any
such raw material or manufactured or partially manufactured
products so as to reduce it to marketable shape or prepare it for
any of the use of industry, or who by any such process, combines
any such raw material or manufactured or partially manufactured
products with other materials or products of the same or of different
kinds and in such manner that the finished products of such
process or manufacture can be put to a special use or uses to
which such raw material or manufactured or partially manufactured
in their original condition could not have been put and who in
addition, alters such raw material or manufactured or partially
manufactured products, or combines the same to produce such
finished products for the purpose of their sale or distribution to
others and not for his use or consumption;
50) Marginal Farmer or Fisherman – refer to individual engaged in

subsistence farming or fishing which shall be limited to the sale,
barter or exchange of agricultural or marine products produced by
himself and his immediate family, and whose annual net income
from farming or fishing does not exceed Fifty Thousand Pesos
(P50,000.00) or the poverty line established by NEDA for the
particular region or locality, whichever is higher;
51) Motor Vehicle – means any vehicle propelled by any power other
than muscular power using the public roads, but excluding road
rollers, trolley cars, street sweepers sprinklers, lawn mowers,
bulldozers, graders, fork-lifts, amphibian trucks, and tractors,
trailers, and traction engines of all kinds used exclusively for
agricultural purposes;
52) CityWaters – include not only streams, lakes, and tidal waters
within the municipality, not being the subject of private ownership
and not compromise within the national parks, public forest, timber
lands, forest reserves or fishery reserves, but also marine waters
included between two lines drawn perpendicularly to the general
coastline from points where the boundary lines of the municipality
or city touch the sea at low tide and third line parallel with the
general coastline and fifteen (15) kilometers from it. Where two (2)
municipalities are so situated on the opposite shores that there is
less than fifteen (15) kilometers of marine waters between them,
the third line shall be equally distant from opposite shores of the
respective municipalities;
53) Night or Day Club – includes any place frequented at nighttime or

daytime, as the case may be where patrons are served food or
drinks and are allowed to dance with their partners or with
professional hostesses furnished by the management;
54) Occupation – means one’s regular business or employment, or an

activity, which principally takes up one’s time, thought and
energies. It includes any calling, business, trade, profession or
vacation.
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55) Operator – includes the owner, manager, administrator, or any

other person who operates or is responsible for the operation of a
business establishments or undertaking;
56) Overseas Construction Project – shall mean a construction

project undertaken by a construction contractor outside the
territorial boundaries of the Philippines paid for in acceptable freely
convertible foreign-currency, as well as construction contracts
dealing in foreign-currency denominated fabrication works with
attending installation works outside of the Philippines.
57) Partnership – is a business entity in which two or more individuals

carry common continuing business for profit as legal co-owners.
58) Peddler – means any person who, either himself or on

commission, travels from place to place and sell his goods or offers
to sell and deliver the same. Whether a peddler is a wholesale
peddler or retail of a particular commodity shall be determined from
the definition of wholesale dealer or retail dealer as provided in this
Rule;
59) Persons – mean every natural or juridical being, susceptible of

rights and obligations or of being the subject of legal relations;
60) Privately-Owned Public Market – means those market

establishments including shopping centers funded and operated by
the private persons, natural or juridical, under government permit;
61) Producer – means essentially the same as a “manufacturer”,

except that it is more commonly used to denote a person who
raises agricultural crops and puts them in a marketable condition;
62) Profession – means a calling which requires the passing of an

appropriate government board or bar examinations, such as
practice of law, medicine, public accountant, and engineering
permit.
63) Public Market – refers to any place, building, or structure of any

kind designated as such by the local board or council, except public
streets, plazas, parks and the like.
64) Real Estate Broker – includes any person, other than a real estate
salesman as hereinafter defined, who for another, and for a
compensation or in the expectation or promise of receiving
compensation:
a) Sells or offers for sale, buys or offers to buy, lists, or solicits

for prospective purchasers, or negotiates the purchase, sale
or exchange of real estate or interest therein;
b) Or negotiate loans on real estate;
c) Or leases or offers to lease or negotiates the sale, purchase

or exchange of a lease, or rents or places for rent or collects
rents from real estate or improvements thereon;
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d) Or shall be employed by or on behalf of the owner or owners

of lots or other parcels of real estate at a stated salary, on
commission, or otherwise to sell such real estate or any part
thereof in lots or parcels.
“Real Estate Salesman” – means any natural person

regularly employed by a real estate broker to perform in behalf of
such broker any or all of the functions of a real estate broker. One
act of a character embraced within the above definition shall
constitute the person performing or attempting to perform the same
real estate broker, the foregoing definitions do not include a person
who shall directly perform any of the acts aforesaid with reference
to his own property, where such act are performed in the regular
course of or as an incident to the management of such property;
nor shall apply to persons acting pursuant to a duly executed
power-of-attorney from the owner authorizing final consumption by
a performance of a contract conveying real estate by sale,
mortgage or lease; nor shall they apply to any receiver, trustee or
assigned in bankruptcy or insolvency or to any person acting
pursuant to the order of any court; nor to a trustee selling under a
deed of trust;
65) Real Estate Dealer – includes any person engaged in the business
of buying, selling, exchanging, leasing, or renting property as
principal and holding himself out as a full or part-time dealer in real
estate or as an owner of rental property or properties rented or
offered for rent for an aggregate amount of One Thousand
(P1,000.00) Pesos or more a year. Any person shall be considered
as engaged in business as a real estate dealer by the mere fact
that he is the owner or sub-lessor of property rented or offered for
rent for an aggregate amount of One Thousand (P1,000.00) Pesos
or more, a year, an owner of sugar lands subject to tax under
Commonwealth Act No. 567 shall not be considered a real estate
dealer under this definition;
66) Real Estate Developer – refers to any person engaged in the

business of developing real properties into subdivisions, or building
houses on subdivided lots or constructing, improving and
rehabilitating residential or commercial unit townhouses and other
similar units for his own account and offering them for sale or lease.
67) Real Estate Lessor – is any person engaged in the business of

leasing or renting out real properties on his own account as a
principal and holding himself out as lessor of real properties being
rented out or offered for rent.
68) Rectifier – comprises every person who rectifies, purifies, or

refines distilled spirits or wines by any person other than by original
and continuous distillation from mash, wort, wash, sap, or syrup
through continuous closed vessels and pipes until the manufacture
therof Is complete. Every wholesale or retail liquor dealer who has
in his possession any still or mast tub, or who keeps any other
apparatus for the purpose of distilling spirits, or in any manner
refining distilled spirits, shall also be regarded as rectifier and as
being engaged in the business of rectifying.
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69) Rental – means the value of the consideration, whether in money

or otherwise, given for the enjoyment or use of a thing;
70) Residents – refers to the natural persons who have their habitual
residence in the province, city, or municipality where they exercise
their civil rights and fulfill their civil obligations, and to juridical
persons for which the law or any other provision creating or
recognizing them fixes their residence in a particular province, city,
or municipality where they have their legal residence or principal
place of business or where they conduct their principal business or
occupation;
71) Restaurant – is any establishment offering to the public regular

and special meals or menu, cooked foods and short orders. This
term includes caterers;
72) Retail – means a sale where the purchaser buys the commodity for
his own consumption, irrespective of the quantity of the commodity
sold;
73) Services – means the duties, works or functions performed or

discharged by a government officer, or by a private person
contracted by the government or the case may be;
74) Shopping Center – means a building, establishment, or a place, or

parts thereof, leased to several different persons, but not less than
ten (10) persons to be used principally by them, separately for
selling assorted, non-perishable and dry goods merchandise or
articles, including refrigerated goods;
75) Social/Sports Club – is a club of which the social features are the
individual purposes of each organization and which conducts
various kind of entertainment, sporting contests and have elaborate
entertainment, amusement or sports facilities.
76) Software Development – is the efficient application of software

specification, design, and implementation technologies to produce
a desired computer process.
77) Specialty Contractor/Subcontractor – is a person whose

operations pertain to the performance of construction work
requiring special skills and whose principal contracting business
involves the use of specialized building trades or crafts.
78) Tax – means an enforced contribution, usually monetary in form,

levied by the law-making body on persons or property subject to its
jurisdiction for the precise purpose of supporting governmental
needs;
79) Telecommunications - breakthrough in science and technology in

the industry of long distance communications whereby
electromagnetic impulses and signals are transmitted and received
through air and sound waves, fiber optics radio frequencies, i.e.
radio, radar, sonar, televisions, telegraphy, telephony, etc.
80) Theater or Cinema House – includes any edifice, building or

enclosure where motion pictures are exhibited and/or where
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operatic or dramatic performances, presentations or plays, or other

shows are held.
81) Tiangge or Privilege Store – refers to a store or outlet which does

not have a fixed location and normally is set up in places like
shopping malls, hospitals, office buildings, hotels, villages or
subdivisions, churches, parks, sidewalks, streets, and other public
places for the purposes of selling a variety of goods/services for a
short of time or on special events.
82) Vessel – includes every type of boat, craft, or other artificial

contrivance used, or capable of being used, as a means of
transportation on water;
83) Wharfage – means a fee assessed against the cargo of a vessel

engaged in foreign or domestic trade based on quantity, weight, or
measure received and/or discharged by vessel; and
84) Wholesale – means a sale where the purchaser buys or imports

the commodities for resale to persons other than the end user.
Chapter 12 – GRADUATED TAX ON BUSINESS
SECTION 75. Imposition of Tax – These is hereby imposed on the

following persons, natural or juridical, who establish, operate, conduct or
maintain their respective business within the City of Taguig, a graduated
business tax in the amounts hereafter prescribed;
a) On manufacturers, assemblers, repackers, processors of any

article of commerce of whatever kind or nature and brewers,
distillers, rectifiers, and compounders of liquors, distilled, spirits,
and wines or manufacturers of any article of commerce of whatever
kind or nature, in accordance with the following schedule:
Gross Sale/Receipts for the Amount of tax

Preceding Calendar Year; Per Annum
Less than P50,000.00 P EXEMPT
P50,000.00 or more but less than 75,000.00 1,386.00
P750,000.00 or more but less than 1,000,000.00 10,500.00
P1,000,000.00 or more but less than 2,000,000.00 14,438.00

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P7,000,000.00 or more but less than 20,000,000.00 Plus 39% of 1%
P20,000,000.00 or more Plus 25% of 1%
For every One Million (P1,000,000,00) Pesos or fraction thereof in excess

of Twenty Million (P20,000,000.00) Pesos, an additional Thirty-Nine (39%)
percent of One (1%) percent shall be imposed.
The preceding rates shall apply only to amount of domestics sales of

manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers
and compounders of liquors, distilled spirits, and wines or manufacturers of any
article of commerce of whatever kind or nature other than those enumerated in
paragraph (c) of this Section.
b) On wholesalers, distributors, or dealers in any article of commerce

of whatever kind or nature in accordance with the following
schedules:

P500,000.00 or more but less than 750,000.00 6.930.00

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P50,000,000.00 or MORE Plus 16% of 1%

of Two Million (P2,000,000.00) Pesos, but less than Ten Million (P10,000,000.00)
Pesos gross receipts, an additional tax at Twenty-Five (25%) percent of One
(1%) percent shall be imposed.

of Ten Million (P10,000,000.00) Pesos, but not more than Fifty Million
(P50,000,000.00), an additional tax of 18 percent of One (1%) percent over the
tax at One Hundred Million.

of Fifty Million (P50,000,000.00) Pesos, and additional tax of 16% of one percent
(1%) over the tax at Fifty Million.
The business enumerated in paragraph (a) above shall no longer be

subject to the tax on wholesalers, distributors, or dealers provided in this Section.
c) On exporters, shall be taxed either under subsection (a), (b) or (e)

of this Section;
The term exporter 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.
For this purpose, the amount of export sales shall be

excluded and declared separately from the total sales and shall be
subject to the rate of ONE HALF (1/2) of the rates prescribed under
sub-sections (a), (b), and (e) respectively. Provided, however,
export sales on software development computer programs,
computer designs and all other computer works and related by-
products, in accordance to the customer specifications and designs
that are conceptualized, realized/materialized, developed and
utilized, shall be subject to the business tax at full rate prescribed
under subsection (e) as provided in this section.
d) On manufacturers, millers, producers, wholesalers, distributors,

dealers or retailers of essential commodities enumerated hereunder
at a rate not exceeding one-half (1/2) of the rates prescribed in
paragraphs (a), (b) and (f) of this Section;
1) Rice and corn;
2) Wheat 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 original state or not;
3) Cooking oil and gas;
4) Laundry soap, detergents, and medicine;

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5) Agricultural implements, equipment and post-harvest

facilities, fertilizers, pesticides, insecticides, herbicides, and
other farm inputs;
6) Poultry feeds, and other animal feeds;
7) School supplies; and
8) Cement.
e) On contractors and other independent contractors defined in

SECTION 74 of this code; and on owners or operators of business
establishments rendering or offering services such as advertising
agencies, rental of space of signs, signboards, billboard or
advertisements, animal hospitals, assaying laboratories, belts and
buckle shops, blacksmith shops, bookbinders, booking offices, for
film exchange, booking office for transportation on commission
basis; breeding of game cocks and other sporting animals
belonging to others; business management services; collecting
agencies; escort services; feasibility studies, consultancy services;
garages; garbage disposal contractors; gold and silversmith shops;
inspection services for incoming and outgoing cargoes; interior
decorating services; janitorial services; job placements or
recruitments agencies; landscaping contractor; lathe machine
shops; management consultants not subject to professional tax;
medical and dental laboratories; mercantile agencies; messengerial
services; operators of shoe shine stand; painting shops; perma-
press establishments; rent-a-plant services; polo players; school for
and/or horseback riding academy; real estate appraisers; rea;
estate brokerages; photostatic; white/blue printing, photocopying,
typing and bicycles and/or tricycles; furniture, shoes, watches,
household appliances, printing shops; stables; travel agencies;
vaciador shops; veterinary clinics; video rentals and/or coverage
services; dancing school/speed reading/EDP; nursery, vocationally
and other schools not regulated by the Department of Education
(DepEd), day care centers; etc., the following rates shall apply:

P50,000.00 or more but less than 75,000.00 924.00

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P2,000,000.00 or MORE Plus 65% of 1%
For the purpose of this Section, all general engineering, general building
and specialty contractors with principal offices located outside Taguig but with
multi-year projects located in the City of Taguig, shall secure the required city
business permit and shall be subjected to pay the city taxes; fees and charges
based on the total contract price payable in annual or quarterly installments
within the project team.
Upon completion of the project, the taxes shall be recomputed on the

basis of the gross sales/ receipts for the preceding calendar years and the
deficiency tax, if there is any, shall be collected as provided in this code, and
shall retire the city business permits secured upon full completion of the projects
undertaken in the City of Taguig.
f) On retailers, shall be taxed as follows:

LESS than P50,000.00 BARANGAY LEVIED
P50,000.00 or MORE Plus 1%
Provided, however, barangays shall have the exclusive power to impose

tax on retailers for fixed business establishments as provided under R.A. 7160 on
gross sales or receipts of the preceding calendar year of fifty Thousand Pesos
(P50,000.00) or less at the rate no exceeding one percent (1%) on such gross
sales or receipts.
g) On owners and operators of hotels duly licensed and accredited by

the City of Taguig, the rate of the tax on the gross receipts during
the preceding calendar year derived from room occupancy shall be
THIRTY PERCENT (30%) OF ONE PERCENT (1%)
h) Owners or operators of cafes, cafeterias, ice cream and other

refreshment parlors, restaurants, soda fountain bars, carinderias
and food caterers shall pay the tax in accordance with the following:
With gross annual sales and/or receipts for Tax

the preceding calendar year in the amount of; Per Annum
P50,000.00 or MORE Plus 50% of 1%
i) On owners or operators of the following fand other recreational

places in accordance with the following schedule:
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1) Day and/or night clubs, cocktail or music lounges or bars,

cabarets or dance hall, disco houses, beer garden or joints, gun
clubs, off-track betting stations or off-frontations; race tracks,
cockpits and other similar places including the sales from food
and non-alcoholic drinks during the preceding year, the
following rates shall apply:
With gross annual sales and/or receipts for Tax

the preceding calendar year in the amount of; Per Annum
Less than P2,000.00 P 40.00
P50,000.00 or MORE Plus 1%
For every P1,000.00 fraction thereof in excess of P50,000.00 10.00
2) Swimming pools, pelota/squash courts, tennis courts,

badminton courts exclusive clubs such as country and sports
clubs, resorts and other similar places, skating rink; billiard or
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pool hall, bowling alleys, circus, carnivals and the like; merry-go-
rounds, roller coasters, ferris wheel, swing shooting galleries
and similar contrivances; boxing stadia, boxing contest, race
tracks, theaters and cinema houses, judo-karate clubs and other
similar places at the rate as follows:

P2, 000,000.00 OR MORE Plus, 75% of 1%
3) The Gross receipts of the owners or operators of amusement

and recreational places derived from admission fees shall be
excluded and declared separately from the total sales and shall
be subject to the rate under SECTION 95 of this Code. Failure
to make this separate declaration of amusement sales shall be
subject to the business tax at the rate prescribed under
subsection (i) of SECTION 75, as provided in this Code.
j) On owners or operators of banks and other financial institutions

which include offshore banking, non-bank, financial intermediaries,
lending investors, finance & investment companies, investment
house, pawnshops, money shops, insurance companies, stock
markets, stock brokers, dealers in securities including pre-need
companies, foreign exchange shall be taxed at the rate of EIGHT
PERCENT (8%) OF ONE PERCENT (1%) of the gross receipts of
the preceding calendar year derived from interests, commissions &
discounts from lending activities, income from financial leasing,
investments, dividends, insurance premium and profit from
exchange or sale of property, provided, however, on gross
sales/receipts derived from rental of property during the preceding
calendar year shall be subject to the business tax at the rate
prescribed under subsection (k) (1) of section 75, as provided in
this code.
k) Real Estate Lessors and Real Estate Dealer shall pay the annual
tax in accordance with the following schedule:
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1) Lessors or sub-lessors of real estate including accessorias,

apartelle, pension inns, apartments, condominiums, house for
lease, rooms and spaces for rent and parking facilities and
similar places shall pay the tax in accordance with the schedule
shown hereunder. With gross sales or receipts for preceding
calendar year in the amount of:
Those with gross receipts for the Tax

Preceding calendar year in the amount of; Per Annum
Less than P1,000.00 Exempted
P1,000.00 or more but less than 4,000.00 P 30.00
P30,000.00 to 50,000.00 750.00
Tax Per Annum
For every P1, 000.00 in excess of 50,000.00 in

Real Property used for a purpose other than residential 15.00
For every P5,000.00 in excess of 50,000.00 for

Real Property used for residential purposes 10.00
For newly started business, the initial tax shall be the rate of 50.00
2) On dealers of real estate, excluding subdivision operators and

lessors of real estate shall pay the tax in accordance with the
schedule shown hereunder. With gross sales or receipts for the
preceding calendar year in the amount of:
Those with gross annual receipts for Tax

the preceding calendar year; Per Annum
Less than P10,000.00 P 250.00

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P10,000,000.00 OR MORE Plus 75% of 1%
For newly started business, the initial tax shall be the minimum prescribed
above.
3) On owners or operators of Real Estate development, shall be

taxed at the rate prescribed under subsection (d) of the gross
sales/receipts during the preceding calendar year.
Per square meter P.050
This tax shall be based on the total area of the remaining lots titled in the
name of the subdivision operator.
l) Owners or operators of privately-owned public markets, shopping

centers and event organizer, and business centers shall pay the
following tax rates:
Those with gross receipts for the Tax

preceding quarter in the amount of; Per Quarter
Less than P5,000.00 P 185.00
P100,000.00 OR MORE Plus 3%

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m) On peddlers engaged in the sale of any merchandise or article of

commerce, at a rate not exceeding Fifty Pesos (P50.00) per
peddler annually.
n) On owner or operators of Information Technologies, which include

software development, computer programming, internet calls
centers, E-commerce, design animation and other IT-related
service activities shall be taxed at the rate prescribed under
subsection (e) of the gross sales/receipts during the preceding
calendar year.
o) On holding company/ies, shall be taxed at the rate prescribed either

under subsection (e) or (j), of the gross sales and/or receipts during
the preceding calendar.
Chapter 13 – SPECIAL PROVISIONS
SECTION 76. Newly Operated Business – For a newly started

business falling under paragraphs (a), (b), (c), (d), (e), (f), (g), (h) or (i) of
Chapter 75, the tax shall be fixed by the quarter. The initial tax for the
quarter in which the business starts to operate shall be one-fourth (1/4) of
one-tenth (1/10) of one (1%) percent of the capital investment, but in no
case shall it be less than the minimum provided thereof by the pertinent
schedule. However, in succeeding quarter or quarters, in case the
business opens before the last quarter of the year, the tax shall be based
on the gross sales/receipts for the preceding quarter at the rate of one-
forth (1/4) of the annual rates fixed in the pertinent schedule of paragraphs
(a), (b), (c), (d), (e), (f), (g), (h) or (i) as the case may be. In the
succeeding years, regardless of when the business started to operate, the
tax shall be based on the gross sales/receipts for the preceding calendar
year, or any fraction thereof, as provided in the pertinent schedule.
SECTION 77. Retirement of Business –
a) Retirement of Business – Any person natural or juridical, who

discontinues, transfer to other locality/ies or close/retire his/her
business operations(s) is subject to the taxes, fees, and charges on
the business. Within the period of thirty (30) days of the
discontinuance, transfer or closure/retirement of business, shall
surrender to the City Treasurer the original business permit/license
of the current year, official receipt issued for the payment of the
business tax, and submit a sworn statement of the gross sales or
receipts for the current year or quarter and the corresponding taxes
must be collected. Any tax due must first be paid before any
business or undertaking is finally terminated.
The Following documents should support the application for

business retirement.
1. Audited Financial Statement for three (3) calendar years

for verification of the gross sales or receipts of the
business. In case there is a branch, sales office, factory,
warehouse and/or receipts, assessment and proof of
payments of Certified True Copies of Official Receipts
evidencing payments from other LGUs are also to be
submitted to this office.
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2. Original Mayor’s Permit /License for the current year.
3. Board Resolution/Secretary’s Certificate
4. Affidavit of Non-Operation in case of no sales/operation
5. In case of inconsistencies with the above submitted

documents, the opening of the Books of Accounts will be
required for the examination before the business is
completely retired
For purposes hereof, termination shall mean that business operations are
stopped completely. Any change in ownership, management and/or name
of the business shall not constitute termination as contemplated in this
Article. Unless stated otherwise, assumption of the business by any new
owner or manager or re-registration of the same business under a new
name will only be considered by this city for record purposes in the course
of the renewal of the permit or license to operate the business.
The treasurer shall see to it that the payments of taxes of a business are
not avoided by simulating the termination or thereof. For this purpose, the
following procedural guidelines shall be strictly observed:
1) The treasurer shall assign every application for the

termination or retirement of business to an inspector in his
office, who shall go to the address of the business on record
to verify if it is really no longer operating. If the inspector
finds that the business is simply placed under a new name,
manager and/or new owner, the City Treasurer shall
recommend to the Mayor the disapproval of the application
for the termination or retirement of said business.
Accordingly, the business continues to become liable for the
payment of all the taxes, fees and charges imposed thereon;
and
2) In the case of a new owner to whom the business was

transferred by sale or other form of conveyance, said new
owner shall be liable to pay the tax or fee for the transfer of
the business to him under this Section prescribing such tax.
b) If it is found that the retirement or termination of the business is

legitimate, and the tax due therefrom be less than the tax due for
the current year based on the gross sales or receipts, the difference
in the amount of the tax shall be paid before the business is
considered officially retired or terminated.
c) The permit issued to a business, retiring or terminating its

operations shall be surrendered to the treasurer who shall forthwith
cancel the same and record such cancellation in his book.
SECTION 78. Related or Combined Business –
a) The tax imposed herein shall be payable for every separate or

distinct establishment or place where business subject to the tax is
conducted and one line of business does not become exempt by
being conducted with some other businesses for which such tax
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has been paid. The person conducting the same must pay the tax
on business
The conduct of operations of two or more related businesses

provided in Section 75 of this Chapter by any one person, natural or
juridical, shall require the issuance of a separate permit or license
to each business.
b) In cases where a person conducts or operates two (2) or more

related business mentioned in section 75 which is subjected to the
same rate of tax, the tax shall be computed on the combined total
gross sales or receipts of the said two (2) or more related
businesses.
c) In cases where a person conducts or operates two (2) or more

businesses mentioned in the aforesaid section which are subject to
different rates of tax, the gross sales or receipts of each business
shall be separately reported, and the tax thereon shall be computed
on the basis of the appropriate schedule.
d) Where a person operates any of the businesses mentioned in

paragraphs (a), (b), (c), (d), (e), (f), or (g), of Chapter 75 together
with any of the businesses for which fixed taxes are provided in this
Chapter, the sale or receipts of the latter shall not be included in the
sales or receipts of the former for the purpose of computing the
taxes due under the paragraph concerned.
SECTION 79. Situs of the Tax –
a) Definition of Terms
1) Principal Office – The head or main office of the business

appearing in the pertinent documents submitted to the
Securities and Exchange Commission, or the Department of
Trade and Industry, or other appropriate agencies as the case
may be.
The municipality or city specifically mentioned in the articles of

incorporation or official registration of papers as being the
official address of said principal office shall be considered as the
situs thereof.
In case there is a transfer or relocation of the principal office to

other municipality or city, it shall be the duty of the owner,
operator or manager of the business to give due notice of such
transfer or relocation to the City Mayor within (15) days after
such transfer or relocation is effected.
2) Branch or Sales office – a fixed place in a locality that

conducts operations of the business as an extension of the
principal office. Offices used only as display areas of the
products where no stocks or items are stored for sale although
orders for the products may be received thereat, are not
considered branch as herein contemplated. A warehouse that
accepts orders and/or issues sales invoices independent of a
branch with sales office shall be considered as a sales office.
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3) Warehouse – a building utilized for the storage of products for

sale and from which these persons acting in behalf of the
business withdraw goods or merchandise, for delivery to
customers or dealers. A warehouse that does not accept orders
and/or issue sales invoice as aforementioned shall not be
considered a branch or sales office.
4) Plantation - a tract of agricultural land planted with trees or

seedlings, whether fruit bearing or not, uniformly spaced or
seeded by broadcast methods or normally arranged to allow
highest production, For purposes of this Article, the inland
fishing ground shall be considered as a plantation.
5) Experimental Farms – agricultural lands utilized by a business

or corporation to conduct studies, test, researches or
experiment involving agricultural agribusiness marine or aquatic,
livestock, poultry, dairy and other similar products for the
purpose of improving the quality and quantity of goods or
products.
On site sales of commercial quantity made in experimental

farms shall be similarly imposed the corresponding tax under
Chapter III of this Code and allocated in paragraph (d) of
Section 75.
b) Sales Allocation
1) All sales made by a branch or sales office or warehouse located

in the City of Taguig shall be taxable herein.
2) In case the principal office and the factory are located in the City
of Taguig, all sales recorded in the principal office and those o
the other localities where there is no branch or sales or
warehouses shall be recorded in the principal office and taxable
by the city.
3) (i) If the principal office is located in the city and the factory,
project office, plant or plantation is located in another locality,
thirty percent (30%) of the sales recorded in the principal office
shall be taxed by the City of Taguig.
(ii) If the factory, project office, plant or plantation Is located in

the city and the principal office is located in another locality,
seventy percent (70%) of the sales recorded in this city shall be
taxable herein. This sales allocation in (i) and (ii) above shall
not apply to experimental farms.
(iii) If the plantation is located in the city and the factory is

located in another locality, forty percent (40%) of the seventy
percent (70%) sales determined in paragraph 3 (ii) of this
section shall be taxable herein. On the other hand. If the factory
is located in the city, and the plantation is located in another
locality, sixty percent (60%) of the seventy percent (70%) sales
determined in paragraph 3 (ii) above shall be taxable herein.
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(iv) If the factory, project office, plant or plantation is located in

the city and the other factories, project offices, plants or
plantations are located in other localities in this city shall tax the
sales in proportion to the volume of production in the, project
office, plant or plantation located herein during the tax period.
In the case of project offices or services and other independent

contractors the term production shall refer to the cost of projects
actually undertaken during the tax period.
4) All sales made by the factory, project office, or plant located in

this city shall be recorded in the branch or sales office which is
similarly located herein, and shall be taxable by the city along
with the sales recorded in the principal office.
5) In the case of manufacturers or producers, which engage the

services of an independent contractor to produce or
manufacture some of their products, the foregoing rules on the
situs of taxation shall apply. However, the factory or plant and
warehouse of the contractor utilized for the production and
storage of the manufacturers products shall be considered as
the factory or plant and warehouse of the manufacturers.
6) (i) All route sales made in this city where a manufacturer,

producer, wholesaler, maintains a branch or sales office or
warehouse shall be recorded and shall be taxable herein.
(ii) This city shall tax the sales of the products recorded and
withdrawn by route trucks from the branch, sales office or
warehouse located herein but sold in another locality where
there is no branch, sales office, warehouse.
Chapter 14 – FIXED TAX ON BUSINESS
SECTION 80. Imposition of Tax – There is hereby imposed, as

herein below specified, taxes on the following business in the municipality.
a) On dealers in fermented liquors, Tax

distilled spirits, and/or wines: Per annum
1. Wholesale dealers in foreign liquors P 1,000.00
2. Wholesale dealers in domestic liquors 500.00
3. Retail dealers in foreign liquors 300.00
4. Retail dealers in domestic liquors 150.00
5. Wholesale dealers in vino 100.00
6. Retail dealers in vino liquors 50.00
7. Retail dealers in tuba, basi, and/or tapuy 50.00
b) On dealers in tobacco:
1. Retail leaf tobacco dealers P 75.00

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2. Wholesale leaf tobacco dealers 300.00
3. Retail tobacco dealers 75.00
4. Wholesale tobacco dealers 300.00
c) On owners or operators of amusement/

vending devices:
1. Each jukebox machines P 200.00
2. Each machine or apparatus for

visual entertainment 100.00
3. Each apparatus for weighing person P 50.00
4. Each machine for dispensing or vending

softdrinks and other articles 300.00
5. Each machine or apparatus for printing

letters or numbers 60.00
6. Each similar device for vending games

of skill or amusement 75.00
7. For each coin or token operated

amusement machine or apparatus 300.00
8. Circuses, carnivals, and the like per day:
For the first ten (10) days 200.00
For each day after 25.00
9. Side shows, per booth:
For each day thereafter 15.00
10. Merry-go-rounds, roller coaster, ferris

wheels, swings, shooting galleries or
similar contrivances, per contrivance:
For each day thereafter 15.00
d) On owners and operators of private cemeteries

or memorial parks:
1) With an area of less than 2 hectares P 500.00
2) 2 hectares but not more than 5 hectares 1,000.00
3) More than five (5) hectares 2,000.00

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e) Fishponds, fishpens, or fish breeding grounds

per hectare or fraction thereof 15.00
f) Rice or corn mills, mainly, milling for other

persons with total capacity, per machine as follows:
1) Corn mill, not exceeding 100

cavans per 12 hr. capacity 22.50
2) Corn mill, exceeding 100

cavans per 12 hr. capacity 33.75
3) “Kiskisan” – not exceeding 100

cavans of palay per 12 hr. capacity P 37.50
4) “Kiskisan” – exceeding 100

cavans of palay per 12 hr. capacity 56.25
5) “Cono” – not exceeding 100






cavans of palay per 12 hr. capacity 1,350.00



14) “Cono” – not exceeding 1,000.00

15) “Cono” – over 1,000.00

g) Cold Storage and refrigeration cases:
1. Refrigeration and cold storage unit:
With total cold storage capacity:

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Not exceeding 5 cu. m. P 150.00
Over 5 to 15 cu. m. 225.00
Over 15 to 25 cu. m. 375.00
Over 25 to 35 cu. m. 750.00
Over 35 to 50 cu. m. 1,125.00
Over 50 cu. m. P 1,500.00
2. Refrigerating cases:
Less than 5 cu. m. P 750.00
Over 5 cu. m. 15.00
h) Nursery, vocational and other schools not

regulated by the Department of Education,
Culture and Sports:
With 5 or less students P 75.00
Over 5 but not more than 20 students 150.00
Over 20 students 300.00
i) Dancing schools/Driving schools/Speed

reading/EDP/Judo Karate, etc.:
1. With 100 or more students P 450.00
2. With 50 to 99 students 300.00
3. With 25 to 49 students 225.00
4. With less than 25 students 150.00
j) Car exchange on consignment basis only:
For an enclosure of 500 sq. m. or less P 225.00
For an enclosure of more than 500 sq. m. 300.00
If car exchange are being operated on a buying and selling

basis, they are covered by the graduated business tax on
retailers, independent wholesalers and distributors, under
Section 75.
k) Storage of flammable, combustible or

explosive substance:
a) Flammable liquids
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Flammable liquids with flash point at 20°F or below,

such as gasoline and other carbon besolphide,
naphta, benzol, allodin and acetone:
Tax
Per annum
Over 5 to 25 gallons P 7.50
Over 25 to 50 gallons 20.00
Over 500 to 1,000 gallons 120.00
Over 1,000 to 1,500 gallons 160.00
Over 1,500 to 2,000 gallons 200.00
Over 2,000 to 2,500 gallons 240.00
Over 2,500 to 3,000 gallons 320.00
Over 3,000 to 3,500 gallons 400.00
Over 3,500 to 4,000 gallons 480.00
Over 4,000 to 8,000 gallons 600.00
Over 8,000 to 10,000 gallons 800.00
Over 10,000 to 50,000 gallons 1,200.00
Over 50,000 to 200,000 gallons 1,800.00
Over 200,000 to 500,000 gallons 2,400.00
Over 500,000 to 1,500,000 gallons 3,200.00
Over 1,500,000 gallons 4,000.00
Flammable liquids with flash point at above 20°F and

below 70°F such as alcohol, amyl-acetate, tuluol,
ethyl acetate:

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Over 1,000 to 5,000 gallons 200.00
Tax
Per annum
Over 5,000 to 25,000 gallons P 400.00
Over 25,000 to 50,000 gallons 800.00
Over 50,000 gallons 1,000.00
Flammable liquids with flash point at 70°F to 200°F of

such turpentine, thinner, prepared paints, diesel oil,
fuel oil, kerosene, varnish, cleansing solvent,
polishing liquids:
Over 1,000 to 5,000 gallons 100.00
Over 5,000 to 10,000 gallons 200.00
Over 10,000 to 50,000 gallons 300.00
Over 50,000 to 100,000 gallons 500.00
Over 100,000 to 500,000 gallons 800.00
Over 500,000 to 900,000 gallons 1,500.00
Over 900,000 gallons 2,000.00
Flammable liquids with flash point of over 200°F when

subject to spontaneous ignition or is artificially heated
to a temperature equal or higher then its flash point
such as petroleum oil, crude oil, others:
Over 1,000 to 20,000 gallons 200.00
Over 20,000 gallons 300.00

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b) Flammable gases
Acetylene, hydrogen, coal gas, and other flammables

in gaseous form, except liquefied petroleum gas and
other compressed gases:
Over 15 to 25 kg P 10.00
Over 25 to 100 kg 20.00
Over 100 to 500 kg 60.00
Over 500 to 2,000 kg 120.00
Over 2,000 to 10,000 kg 300.00
Over 10,000 to 50,000 kg 600.00
Over 50,000 to 100,000 kg 900.00
Over 100,000 kg 1,500.00
c) Combustible solids:
I. Calcium Carbide:
Over 10 but not more than 20 kg P 22.50
Over 20 but not more than 50 kg 30.00
Over 50 but not more than 500 kg 60.00
Over 500 but not more than 1,000 kg 90.00
Over 1,000 but not more than 5,000 kg 120.00
Over 50,000 kg 300.00
II. Pyrolyxin:
Over 10 to 50 kg P 20.00
Over 50 to 200 kg 40.00
Over 200 to 500 kg 80.00
Over 500 to 1,000 kg 150.00
Over 1,000 to 3,000 kg 300.00
Over 3,000 to 10,000 kg P 500.00
Over 10,000 kg 1,000.00

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III. Matches:
Over 25 to 100 kg P 20.00
Over 100 to 500 kg 100.00
Over 500 to 1,000 kg 200.00
Over 1,000 to 5,000 kg 400.00
Over 5,000 kg 600.00
IV. Nitrate, phosphorous, bromine, sodium, picric

acid, and other hazardous, explosive,
corrosive, oxidizing and lachrymatory
properties.
Over 5 to 25 kg P 20.00
Over 25 to 100 kg 30.00
Over 100 to 500 kg 75.00
Over 500 to 1,000 kg 150.00
Over 1,000 to 5,000 kg 225.00
Over 5,000 kg 300.00
V. Shredded combustible materials such as

woods shavings (kusot), waste (estopa), sisal,
oakum, and other similar combustible shaving
and fine materials:
Over 9 to 100 cu. ft. P 20.00
Over 100 to 500 cu. ft. 60.00
Over 500 to 1,000 cu. ft. 90.00
Over 1,000 to 2,500 cu. ft. 150.00
Over 2,500 cu. ft. 225.00
VI. Tar, resin, waxes, copra, rubber, coal,

bituminous coal and similar combustible
materials:
Over 50 to 100 kg. P 22.50
Over 100 to 1,000 kg. 45.00
Over 1,000 to 5,000 kg 90.00
Over 5,000 kg. 150.00

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Chapter 15 – ADMINISTRATIVE PROVISIONS
SECTION 81. Payment of Tax – The tax shall be paid to the City
Treasurer or his duly authorized deputies before any business herein specified
can be lawfully begun and pursued and said tax shall be reckoned from the
beginning of the calendar quarter. When the business is abandoned, the tax shall
not be exacted for a longer period than the end of the calendar quarter.
The tax is payable for every line of business. One line of business or
activity does not become exempt from the mere fact that it is conducted with any
other business or activity for which the tax has already been paid.
SECTION 82. Requirements –
a) Any person who shall establish or operate any business, trade or

activity mentioned in this Article in the City of Taguig shall first
obtain a Mayor’s permit and shall pay the fee therefore and the
business tax imposed under this article.
b) Issuance and posting of official receipts – The City Treasurer

shall issue an official receipt upon payment of the business tax.
Issuance of the said official receipt shall not relieve the taxpayer
from any requirement imposed by the different department of this
city.
Every person issued an official receipt for the conduct of a business

or undertaking shall keep the same conspicuously posted in plain
view at the place where the business or undertaking is conducted.
If the individual has no fixed place of business or office, he shall
keep the official receipt with him and present it when demanded by
the City Mayor, City Treasurer, or any of their duly authorized
representatives.
c) Issuance of invoice or receipts - All persons subject to the taxes

on business shall prepare and issue sale or commercial invoices
and receipts serially numbered in duplicate, showing among others
their names or receipts shall be issued to the purchaser or
customer and the duplicate to be kept and preserved by the person
subject to the said tax, in his place of business for a period of five
(5) years. The receipts or invoices issued pursuant to the
requirements of the Bureau of Internal Revenue for the
determination of national internal revenue taxes shall be sufficient
for the purposes of this Code.
d) Sworn statement of gross receipts or sales – operators of

business subject to the taxes on business shall submit a sworn
statement of the capital investment before the start of their
business operations and upon application for a Mayor’s permit to
operate the business. Upon payment of the tax levied in this article,
any person engaged in a business subject to the business tax
based on gross sales and/or receipts shall submit a sworn
statement of his gross sales/receipts for the preceding calendar
year in such manner and form as may be prescribed by the City
Treasurer. Should the taxpayer fail to submit a sworn statement of
gross sale or receipts, due among others, for his failure to have a
book of accounts, records and/or subsidiaries for his business, the
City Treasurer of his/her authorized representatives may verify or
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assess the gross sales or receipts of the taxpayer under the best
available evidence upon which the tax may be based.
e) Issuance of Certification – The City Treasurer may, upon

presentation of satisfactory proof that the original receipt has been
lost, stolen or destroyed, issue a certification to the effect that the
business tax has been paid indicating therein, the number of the
official receipt issued, upon payment of a corresponding fee for
such request.
f) Transfer of business to another location – Any business for

which the person conducting it has paid the city business tax may
be transferred and continued in any other place within the territorial
limits of this city without the payment of an additional tax during the
period for which payment of the tax was made.
g) Death of Licensee – When any individual paying a business tax

dies and the business is continued by a person interested in his
estate, no additional payment shall be required for the residue of
the term for which the tax was paid.
h) General Building Contractor to submit a list of subcontractors

– All general building contractors are required to submit to the City
Treasurer/Business Permits Office this list of their sub-contractors
for projects located in the City Taguig. The list must be
comprehensive, signed under oath inclusive of the amount of the
contract price, duly notarized and must be accompanied by the
respective sub-contract agreement.
TITLE IV – MISCELLANEOUS TAXES
Chapter 16 – TAX ON OCCUPATION OR PROFESSION
SECTION 83. Imposition of Tax – There is hereby imposed an

annual occupational tax on all persons engaged in the exercise or practice of
their profession or calling within the City.
Rate per Annum
a) Actuaries, architects, certified public accountants, commercial

aviators, custom brokers, dentists, electrical engineers, civil
engineers, chemical engineers, mechanical engineers, mining
engineers, marine chief engineers, insurance agents and sub-
agents, interior decorators, lawyers, licensed shipmasters, marine
surveyors, medical practitioners, medical technologies, opticians,
optometrists, pharmacists, professional appraisers or connoisseurs
of tobacco and other domestic or foreign products, registered
master plumbers, registered electricians, veterinarians, mechanical
plant engineers, junior mechanical engineers or certified plant
mechanics, agricultural engineers, geodetic engineers, electronics
or communication engineers, chief motor engineers, naval
architects, sugar technologist, real estate brokers, stock brokers,
sanitary engineers, master mariners. P 300.00
b) Chief mates, flight attendants, commercial stewards, and

stewardesses, insurance adjusters, land surveyors, masseurs,
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professional actors and actresses, pelotaris, foresters and

geologists, midwives, chemists, associate and assistant electrical
engineers, marine officers, therapists, tattooers, stage performers,
chiropodists, dietitians, embalmers, hostesses, jockeys, marine
second engineers, registered nurses, statistician. P 150,00
SECTION 84. Payment of Tax – Every person legally authorized to

practice his profession or calling shall pay the tax to the Treasurer or his duly
authorized deputies if he practices his profession or pursues his calling or
maintains his principal office in the municipality: Provided, that such person who
has paid the corresponding occupation tax herein fixed shall be entitled to
practice his profession or calling within the municipality and in all parts of the
Philippines without being subject to any other national or local tax, license or fee
of whatever nature, for the practice of such profession or calling pursuant to
Section 139 of R.A. 7160.
Any individual or corporation employing a person subject to tax under this

section shall require payment by that person of the tax before employment and
annually thereafter.
SECTION 85. Time of Payment – The occupation tax shall be

payable annually, on or before the thirty-first day of January. Any person fist
beginning to exercise the occupation or calling after the month of January must
however, pay the full tax before engaging therein. One line of occupation or
calling does not become exempt by being conducted with some other occupation
or calling for which the tax has been paid. Professionals exclusively employed in
the government shall be exempt from the payment of this tax.
SECTION 86. Requirements – Any person subject to the

occupation tax shall write or print in deeds, receipts, prescriptions, reports, books
of accounts, plans and designs, surveys, and maps, and similar documents as
the case may be, the number of the official receipt issued to him.
Every individual, association, partnership and corporation, shall prepare

and submit a certified list of professionals, under their employ to the City
Treasurer where their principal office is located on or before the last day of March
of every year. Such list of professionals shall invariably include the following
information:
a) Name of Professional
b) Profession
c) Amount of Tax paid
d) Date and Number of Official Receipt
e) Year Covered
f) Place of Payment
SECTION 87. Administrative Penalty – Failure to submit the

certified list required in the preceding Section, shall subject the person thereof to
a penalty of One Hundred Pesos (P100.00) for every month of delay or fraction
thereof.
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Chapter 17 – TAX ON DELIVERY TRUCKS OR VANS
SECTION 88. Imposition of Tax – There hereby imposed on the

following persons as annual fixed tax per truck or van as follows:
a) Manufacturers or producers of, or dealers in, distilled spirits,

fermented liquors, softdrinks, cigars and cigarettes, delivering or
distributing their products to sales outlets, or selling to consumers,
whether directly or indirectly within the municipality, per truck or
van. P 200.00
b) Manufacturers or producers of, or dealers in, products other than

the above commodities delivering or distributing such commodities
to sales outlets or selling to consumers, whether directly or
indirectly, within the municipality, per truck or van. P 200.00
The manufacturers, producers, and dealers referred to in the

foregoing paragraphs shall be exempt from the tax on peddlers
prescribed in the preceding Section.
SECTION 89. Payment of Taxes – The taxes prescribed in this

Section shall be paid to the City treasurer or its duly authorized deputies on or
before the twentieth day of January each year. In the case of new peddlers, and
delivery vans or trucks entering into or used in the business after January 31, the
applicable tax shall be prorated by the quarter.
Upon application and payment of the tax on a delivery truck or vans, a

sticker, supplied by the municipality, shall be issued, to be displayed
conspicuously at the windshield of the vehicle.
Chapter 18 – TAX ON PRINTING AND PUBLICATION BUSINESS
SECTION 90. Imposition of Tax – There is hereby imposed on any

person engaged in the business of printing and/or publication of:
a) Any newspaper, magazine, review, or bulletin except those

appearing at regular intervals, with fixed prices for subscription and
sale which is not published primarily for the purpose of publishing
advertisements; and
b) Books, Cards, posters, leaflets, handbills, certificates receipts,

pamphlets and others of similar nature, the following rates based
on the annual gross receipts for the preceding calendar year:
- When the business is located within the Municipality. ½ of 1%
In the case of newly started business, the tax rate shall be as

follows:
Printer P 150.00
Publisher 75.00
Both printer and publisher 225.00
SECTION 91. Exemption from Tax – The receipts from the printing
and/or publishing of books or other reading materials prescribed by the
Department of Education, Culture and Sports as school texts or references for
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which a separate record shall be kept, shall not be included in the gross receipts
subjects to the tax herein imposed.
Treasurer or its duly authorized deputies on or before the twentieth day of
January each year.
Chapter 19 – FRANCHISE TAX
SECTION 93. IMPOSITION OF FRANCHISE TAX – There is

hereby imposed a tax on business enjoying a franchise, at a rate of fifty percent
(50%) of one percent (1%) of the gross annual receipts, which shall include both
cash sales and sales on account realized during the preceding calendar year
within the territorial limits of the city.
In the case of a newly stated business, the initial tax for the quarter in
which the business starts to operate shall be one-twentieth (1/20) of one percent
(1%) of the capital investment. However, in succeeding quarter of quarters, in
case the business opens before the last quarter of the year, the tax shall be
based on the gross sales/receipts for the preceding quarter. In the succeeding
calendar year, regardless of when the business started to operate, the tax shall
be based on the gross receipts for the preceding calendar year, or any fraction
thereof, as provided herein.
The capital investment to be used as basis of the tax of a newly started

business as herein provided shall be determined in the following manner.
a) If the principal office of the business is located in the city, the paid-up
capital stated in the articles of corporation in case of corporations, or in
any similar document in case of other types of business organization, shall
be considered as capital investment.
b) In case of a branch or sales office located in the city which commences

business operations during the same year as the principal office but which
is located in another locality, the paid-up capital referred in paragraph (a)
shall mean the amount of the capital investment made for the said branch
or sales office.
c) Where the newly started business is a branch or sales office commencing

operations at a year later than that of the principal office, capital
investment shall mean the total funds invested in the branch or sales
office.
The tax imposed in this section shall be due and payable in quarterly
installments to the City Treasurer, within the first twenty (20) days following each
quarter. In the case of a newly-started business, the tax shall be paid before the
business starts to operate.
SECTION 94. 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 for reason that such certificates are not
considered as franchises.
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Chapter 20 – AMUSEMENT TAX ON ADMISSION
SECTION 95. Imposition of Tax – There is hereby imposed a tax

on admission to theaters, cinematographs, concert halls, circuses and other
places of amusements at the following rates:
a) When the amount paid for admission is One Peso (P1.00) or less,
twenty (20%) percent; and
b) When the amount for admission for admission exceeds One Peso
(P1.00), thirty (30%) percent.
SECTION 96. Exemption – The holding of operas, concerts,

dramas, recitals, painting, and art exhibitions, flower shows, musical programs,
literary and oratorical presentations, except film exhibitions and radio or
phonographic records thereof, shall be exempt from the payment of the
amusement tax imposed in the preceding section.
SECTION 97. Deduction and Withholding of Tax – in the case of

theaters or cinematographs and other amusement places, the amusement tax on
admission shall first be deducted and withheld by the proprietor, lessee, or
operator of the theater or cinematograph and paid to the City Treasurer
concerned before the gross receipts are divided between the proprietor, lessee
or operator of the theater or cinematograph and the cinematograph film.
SECTION 98. Payment of Tax – The tax shall be due and payable
within the first ten (10) days of the month next following that for which it is due by
the proprietor, lessee or operator concerned, the tax shall be determined on the
basis of a true and complete return of the amount of gross receipts derived
during the preceding month.
SECTION 99. Penalties – If the tax is not paid within the time fixed
hereinabove the taxpayer shall be subject to the surcharges, interests, and
penalties prescribed by this Title. In case of willful neglect to file the return and
pay the tax within the time required or in case a fraudulent return is filed or a
false return is willfully made, the taxpayer shall be subject to a surcharge of fifty
(50%) percent of the correct amount of the tax due in addition to the interest and
penalties provided by this Title.
Treasurer within the first twenty (20) days of succeeding month by the proprietor,
lessees or operators of the movie houses in the City.
Chapter 21 – COMMUNITY TAX
SECTION 101. Imposition of Tax – There is hereby imposed a

community tax on persons, natural or juridical, residing in the City.
SECTION 102. Individual Liable to Community Tax – Every

inhabitant of the Philippines eighteen (18) years of age or over who has been
regularly employed on a wage or salary basis for at least thirty (30) consecutive
days during any calendar year, or who is engaged in business or occupation, or
who owns real property with an aggregate assessed value of One Thousand
Pesos (P1,000.00) or more, who is required by law to file an income tax return
shall pay an annual community tax of Five Pesos (P5.00) and an annual
additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00)
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of income regardless of whether from business, exercise of profession or from

property which in no case shall exceed Five Thousand Pesos (P5,000.00).
In the case of husband and wife, the additional tax herein imposed shall
be based upon the total property owned by them and the total gross receipts or
earnings derived by them.
SECTION 103. Juridical Persons Liable to Community Tax –

Every corporation no matter how created or organized, whether domestic or
resident foreign, engaged in or doing business in the Philippines shall pay an
annual community tax of Five Hundred Pesos (P500.00) and an annual
additional tax, which, on no case, shall exceed Ten Thousand Pesos
(P10,000.00) in accordance with the following schedule:
a) For every Five Thousand Pesos (P5,000.00) worth of real property

in the Philippines owned by it during the preceding year based on
the valuation used for the payment of the real property tax under
existing laws, found in the assessment rolls of the municipality
where the real property is situated – Two Pesos (P2.00); and
b) For every Five Thousand Pesos (P5,000.00) of gross receipts or

earnings derived by it from its business in the Philippines during the
preceding year – Two Pesos (P2.00).
SECTION 104. Exemptions – The following are exempt from the

community tax:
a) Diplomatic and consular representatives; and
b) Transient visitors when their stay in the Philippines does not

exceed three (3) months.
SECTION 105. Time for Payment; Penalties for Delinquency –
a) 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 each year. If a person reaches the age of eighteen (18)
years or otherwise loses the benefit of exemption on or before the
last day of June, he shall be liable for the community tax on the day
he reaches such age or upon the day the exemption ends.
However, if a person reaches the age of eighteen (18) years or
loses the benefit of exemption on or before the last day of March,
he shall have twenty (20) days to pay the community tax without
becoming delinquent.
Person who come to reside in the Philippine or reach the

age of eighteen (18) years on or after the first (1 st) day of July of
any year, or who cease to belong to an exempt class on or after the
same date, shall not be subject to the community tax for that year.
b) Corporations established and organized on or before the last day of

June shall be liable for the community tax for that year. But
corporations established and organized on or before the last day of
March shall have twenty (20) days within which to pay the
community tax without becoming delinquent. Corporations
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established and organized on or after the first day of July shall not
be subject to the community tax for that year.
If the tax is not paid within the time prescribed above, there
shall be added to the unpaid amount an interest of twenty-four
(24%) percent per annum from the due date until it is paid.
SECTION 106. Community Tax Certificate – A community tax

certificate shall be issued to every person or corporation upon payment of the
community tax. A community tax certificate may also be issued to any person or
corporation not subject to the community tax upon payment of One Peso (P1.00).
SECTION 107. Presentation of Community Tax Certificate on

Certain Occasions –
a) When an individual subject to the community tax acknowledges any

document before a notary public, takes the oath of office upon
election or appointment to any position in the government service;
receives any license, certificate, or permit form any public authority;
pays any tax or fee; receives any money from public fund; transacts
other official business; or receives any salary or wage from any
person or corporation, it shall be the duty of any person, officer, or
corporation with whom such transaction is made or business done
or from whom any salary or wage is received to require such
individual to exhibit the community tax certificate.
The presentation of community tax certificate shall not be

required in connection with the registration of a voter.
c) When, through its authorized officers, any corporation subject to the

community tax receives any license, certificate, or permit from any
public authority, pays and tax or fee, receives money from public
funds, or transacts other official business, it shall be the duty of the
public official with whom such transaction is made or business
done, to require such corporation to exhibit the community tax
certificate.
c) The community tax certificate required in the two preceding

paragraphs shall be the one issued for the current year, except for
the period from January until the fifteenth (15 th) of April in each
year, in which case, the certificate issued for the preceding year
shall suffice.
SECTION 108. Deputizing the Barangay Treasurer –
a) The City Treasurer shall deputize the barangay treasurer to collect

the community tax in their respective jurisdictions: Provided,
however, that said barangay treasurer shall be bonded in
accordance with existing laws.
b) The proceeds of the community tax actually and directly collected

by the City Treasurer shall accrue entirely to the general fund of the
municipality except the portion to cover the actual cost of printing
which shall accrue to the National Government.
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1) Fifty (50%) percent shall accrue to the general fund of the

municipality concerned; and
2) Fifty (50%) percent shall accrue to the barangay where the

tax is collected.
Chapter 22 – TAX ON COCKPITS, COCKFIGHTS

AND COCKPITS PERSONNEL
SECTION 109. All operators, maintainers, or owners shall secure

a Mayor’s Permit and pay an annual permit fee of Five Thousand
(P5,000.00) Pesos, payable on or before January 20 of each year.
SECTION 110. The following cockpit personnel shall secure an

annual permit and pay the corresponding fee as follows:
a) Operator, general manager, promoter, host

or such other terms applied to persons
promoting or hosting cockfights P 200.00
b) Pit Manager 120.00
c) Referees (Sentenciador) 120.00
d) Cashiers 120.00
e) Bet Manager (Maciador/kasador) 120.00
f) Gaffer (Mananari) 70.00
g) Bet Taker (Kristo) 70.00
SECTION 111. Special permit fees shall likewise be paid for the
following:
a) International Derby/day P 5,000.00
b) Special Cockfights (Pintakasis) /3 days 2,000.00
c) Two Cock Derbys/day 2,000.00
d) Three Cock Derbys/day 2,200.00
e) Four Cock Derbys/day 2,500.00
f) Five Cock Derbys/day 3,000.00
SECTION 112. An amusement levy for winning bets shall like

wise be paid as follows:
a) In derbies with winning bet of less than

Four Thousand (P4,000.00) Pesos P 50.00
b) In derbies with winning bets of more than

Four Thousand (P4,000.00) Pesos 100.00
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SECTION 113. Cockpit personnel who fails to secure a permit

and pay the corresponding fees shall be penalized by a fine not less than
Five Hundred (P500.00) Pesos nor more than One Thousand (P1,000.00)
Pesos or not more than 30 days imprisonment.
SECTION 114. Cockpit managers, maintainers or operators who

fails to secure the permits and pay the corresponding rates as stated
herein shall be penalized by a fine of Five Thousand (P5,000.00) Pesos or
six (6) months imprisonment.
TITLE V – SERVICE FEES AND USER CHARGES
Chapter 23 – GARBAGE SERVICE CHARGES
SECTION 115. ENVIRONMENTAL IMPACT FEE
T. Property/Facilities Management/Estate Associations
Residential Buildings P20/sqm of Common Area

Commercial Buildings P20/sqm of Common Area
Commercial/Industrial Estates P0.50/sqm of Open Space,
Parks, Road Lots, and Reserved
Access Lots
An environmental impact fee is imposed on all business establishments as

defined to compensate the negative social or environmental cost which will
eventually be borne by the City of Taguig:
Rate of Charges – Except as otherwise provided herein, garbage service

charges shall be collected quarterly from every person (natural or juridical)
engage in business, occupation or calling or any undertaking in the municipality
in accordance with the following schedule:
Rate Per Quarter
SCHEDULE A – AIRCRAFT AND WATER COMPANIES:
1) Main Office
(Rate in per square meter)
Area 100 sq. m or below P 75.00/sq. meter
Area 101-300 sq. m P 60.00/sq. meter
Area above 300 sq. m P 50.00/sq. meter
2) For every branch office

(Rate in per square meter)
Area 101-300 sq. m P 45.00/sq. meter
Area above 300 sq. m P 30.00/sq. meter
SCHEDULE B – AMUSEMENT PLACES:
1) Amusement centers and establishments

with coin-operated machines, appliances,
amusement rides and shooting galleries,
side show booths and other similar
establishments with contrivances for the
amusement of customers, per contrivance P 200.00
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2) Billiard and/or pool halls, /table 350.00
3) Bowling establishments:
a) Automatic, per lane 1,000.00

b) Non-automatic, per lane 500.00
4) Casinos
(per floor area)
Area above 100 sq. m. P 600.00/sq. meter
5) Circuses, carnivals and the like

Area 1,000 sq. m. below P 15.00/sq. meter
Area above 1,000 sq. m. P 25.00/sq. meter
6) Cockpits
100 square meters below P 50.00/sq. meter
Above 300 square meters P 60.00/sq. meter
7) Gymnasiums (per flooe area)

Area 1,000 sq. m. below P 20.00/sq. meter
8) Membership clubs, Associations or

Organizations:
a) Serving foods, drinks and lodging

Facilities (per capacity)
25 beds or below P 350.00/bed
26-50 beds P 450.00/bed
21 beds P 500.00/bed
b) Serving foods and drinks without lodging facilities
Area 200 sq. m. or below P 35.00/sq. meter

9) Night/Day clubs, discos, cocktail lounge or

bars, beer gardens, karaoke or sing-alongs,
cabaret or dance halls

10) Resorts or other similar establishments
200 square metes below P 50.00/sq. meter

Above 200 square meters P 75.00/sq. meter
11) Sauna baths and massage clinics, per

Cubicle
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5 cubicles below P 500.00/cubicle

10 cubicles below P 750.00/cubicle
Above 10 cubicles P 1,000.00/cubicle
12) Skating rinks P 7,500.00
13) Stadia, sports complexes
1,000 seating capacity below P 5.00/seat

5,000 seating capacity below P 10.00/seat
Above 5,000 seating capacity P 20.00/seat
14) Theaters or cinema (per cinema) houses with seating

seating capacity of:
100 seating capacity or below P 100.00/seat

101-150 seating capacity P 125.00/seat
Above 150 seating capacity P 130.00/seat
15) Pelota courts, tennis courts and other

similar nature
Per court P 2,000.00
SCHEDULE C – ELECTRIC AND POWER COMPANIES:
1) Main office or each power plant P 150.00/per sq. meter

Office area only (parking area not included)
2) Every branch office thereof P 150.00/per sq. meter

Office area only (parking area not included)
SCHEDULE D – FINANCIAL INSTITUTIONS:
1) Banks (Main office or branch office)

Commercial Banks, Savings banks, Rural banks
And other banks – office area only
Area 100 sq. m. or below P 7,500.00

Area 101-200 sq. m. P 10,500.00
Area 201-300 sq. m. P 14,500.00
2) Savings and Loan Associations,

Insurance Companies, Pawnshops:

Area 51-100 sq. m. P 7,500.00
Area 101-200 sq. m. P 10,500.00
3) Financial and/or lending investors

establishments, money shops:
(Main office or branch; Authorized dealer in foreign
currencies and stock brokers)

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Area 51-100 sq. m. P 6,500.00

Area 101-200 sq. m. P 7,500.00
SCHEDULE E – GASOLINE SERVICE/FILLING STATIONS:
1) Having an area of 1,500 sq. m. or more P 10.00/sq. meter
2) Having an area of more than 1,000 but

less than 1,500 sq. m. P 7.00/sq. meter
3) Having an area of 1,000 sq. m. or less P 5.00/sq. meter
4) Curb pumps and filling stations P 10.00/sq. meter
SCHEDULE F – PRIVATE HOSPITALS AND MEDICAL

CLINICS WITH BED CAPACITY FOR:
1) More than 100 persons

Per bed rate P 500.00/bed
2) 50 to 100 persons
3) Less than 50 persons
4) Animal hospitals and others P 8,500.00
SCHEDULE G – HOTELS, MOTELS, APARTELS, PENSION

INNS, DRIVE INNS, BOARDING HOUSES,
LODGING HOUSES, DORMITORIES,
DWELLINGS AND OTHER SPACES FOR
LEASE OR RENT:
1) Hotels:
a) Six star, per room:
1) Single bed P 250.00 per room

2) Double bed P 300.00 per room
3) Suite P 400.00 per room
b) Five star, per room:

c) Four star, per room:

d) Three star, per room:

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5) Motels, and Drive-Inns, per room

Per room rates
10 rooms below P 750.00 per room
15 rooms below P 850.00 per room
20 rooms below P 1,000.00 per room
Above 20 rooms P 1,200.00 per room
6) Condotels, apartels, pension inns:
a. With air-conditioner, per room:

b. Without air-conditioner, per room:

7) Boarding houses, lodging houses, dormitories,

bed spaces (bed capacity) per bed
Per bed capacity P 150.00 per bed
SCHEDULE H – INSTITUTIONS OF LEARNING:
1) Private universities, colleges, schools, and

educational or vocational institutions based
on the total semestral enrollment as follows:
Total floor area, including open grounds and parking:

500 sq. meters below P 2,500.00
1,000 sq. meters below P 3,500.00
Above 25,000 sq. meters P 100,500.00
SCHEDULE I – LIQUEFIED PETROLEUM:
Gas Dealer:
1) Marketer P 5,000.00
2) Dealer P 3,000.00
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SCHEDULE J – MARKET STALLHOLDER:
1) Public Markets:
a) For each stall with 100 or more

stallholders P 400.00
b) For each stall with less than 100

stallholders P 300.00
2) Private Markets:
a) Each stall P 350.00/stall
3) Flee Markets Kiosk P 100.00/stall
Stallholders with more than five (5) square meters and/or rendering
special services such as: pawn shops, appliance stores, banks, and other
similar establishments shall be excluded under the term stallholders and
levied garbage in accordance with the pertinent provisions of this Chapter.
SCHEDULE K – MEDIA FACILITIES (Rates Per area):
1) Newspaper, books or magazine publications:

(For daily newspaper; weekly magazine; books and other
magazine publications)

Area 101-200 sq. m. P 11,500.00
2) Radio Stations, Transmitter, Studio

Area 201-500 sq. m. P 8,500.00
3) T.V. Stations / T.V. Studio
Area 1,000 sq. m. or below P 50.00/sq. meter

Area 1,001-2,000 sq. m. P 55.00/sq. meter
SCHEDULE L – TELEGRAPH, TELETYPE, CABLE AND

WIRELESS COMMUNICATION COMPANIES,
ETC.:
1) Main Office
Area 501-1,000 sq. m. P 40.00/sq. meter
2) Every branch/Station thereof

Area 251-500 sq. m. P 30.00/sq. meter
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SCHEDULE M – COMPANIES OF INFORMATION TECHNOLOGY

(IT) BUSINESS PROCESS OUTSOURCING (BPO),
CALL CENTERS, ETC.:

Area 501-1,000 sq. m. P 75.00/sq. meter
SCHEDULE N – TERMINAL GARAGE FOR BUS, TAXI

AND OTHER PUBLIC UTILITY VEHICLES
EXCEPT THOSE USED FOR HOME GARAGE:
1) With an area of 1,000 sq. m. or more P 10,000.00
2) With an area of 700 or more but less

than 1,000 sq. m. 8,500.00

than 700 sq. m. 7,500.00

than 500 sq. m. 6,500.00
5) With an area of less than 300 sq. m. 5,500.00
SCHEDULE O – ADMINISTRATION OFFICES, DISPLAY OFFICES

AND/OR OFFICES OF PROFESSIONALS

Area 51-100 sq. m. P 7,500.00
SCHEDULE P – PRIVATE WAREHOUSE OR BODEGA

Area 501-1,000 sq. m. P 10,500.00
SCHEDULE Q – RESTAURANT/BARS/COFFEE SHOPS/FOOD

RETAILERS AND OTHER RELATED ESTABLISHMENTS

Area 51-100 sq. m. P 10,500.00
Area 101-150 sq. m. P 12,500.00
Area 151-200 sq. m. P 15,500.00
SCHEDULE R – ALL OTHER BUSINESS AND OTHER

SERVICE AGENCIES NOT SPECIFICALLY
MENTIONED ABOVE:
I. Manufacturers, producers and processors:
a) Factory with an aggregate area of:
1,000 sq. m. or more.

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Per area P 15.00/sq. meter
500 or more but less than

1,000 sq. m. 10,000.00

500 sq. m. 5,000.00

200 sq. m. 3,500.00

100 sq. m. 2,000.00

50 sq. m. 1,200.00
Less than 25 sq. m. 500.00
b) Principal/Branch or Sales Office with

an aggregate area of:
Factory is:
With the same Outside the
Locality Locality
Per Quarter Per Quarter
1,000 sq. m. or more P 6,000.00 P 6.500.00
500 or more but less

than 1,000 sq. m. 5,000.00 5,500.00

than 500 sq. m. 4,000.00 5,000.00
Factory is:
With the same Outside the
Locality Locality
Per Quarter Per Quarter

than 200 sq. m. P 3,500.00 P 4,500.00
50 or more but less

than 100 sq. m. 1,000.00 1,500.00
25 or more but less

than 50 sq. m. 500.00 700.00
Less than 25 sq. m. 100.00 150.00
II. Exporters/Importers P 3,500.00
III. Brewers, Distillers, Compounders and

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Public Eating Places with an aggregate

area of:
1,000 sq. m. or more P 10,500.00

1,000 sq. m. 7,500.00

500 sq. m. 3,000.00

200 sq. m. 2,500.00

100 sq. m. 1,000.00

50 sq. m. 500.00
10 or more but Less than

25 sq. m. 100.00
Carinderia 25.00
IV. Owners or Operators of Business

Establishments Rendering Services:
a) Business Offices of General Contractors

(Building Specialty Engineering); Manpower
service/employment agencies, private
detective agencies, advertising agencies
with an aggregate area of:
1,000 sq. m. or more P 5,000.00

1,000 sq. m. 6,500.00

500 sq. m. 6,000.00

200 sq. m. 2,500.00

100 sq. m. 1,000.00

50 sq. m. 200.00
b) Other contractors/business establishments

engaged in rendering services, printers and
publishers with an aggregate area of:
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1,000 sq. m. or more P 7,000.00

1,000 sq. m. 6,500.00

500 sq. m. 6,000.00

200 sq. m. 2,500.00

100 sq. m. 1,000.00

50 sq. m. 200.00
V. Independent Wholesalers, Dealers,

Distributors, Repackers and Retailers
With an aggregate area of:
1,000 sq. m. or more P 6,500.00

1,000.00 sq. m. 6,000.00

500 sq. m. 3,500.00

200 sq. m. P 1,000.00

100 sq. m. 500.00

50 sq. m. 200.00
SECTION 116. Garbage Service Charges for Multiple Business –

Where there are two or more kinds of businesses subject to the garbage
charges, conducted in the same place or establishment by the same owner or
operator, the charge to be collected shall be that which has the highest rate
among the businesses concerned plus twenty-five (25%) percent thereof,
provided that the total garbage fee shall not exceed Six Thousand (P6,000.00)
Pesos per annum.
SECTION 117. Manufacturers/producers maintaining or

operating principal offices, factories and/or sales offices in the same
premises – For purpose of collection of the garbage charges under Schedule S
(I), manufacturers or producers maintaining their factory, principal or sales offices
in the same premises shall pay the garbage charges based on the total
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aggregate of such business premises at rates prescribed under Schedule S (I-A)

of this Chapter.
SECTION 118. Newly Established Business – In the case of a

newly started business, the applicable garbage charges shall be computed
proportionately to the quarterly charge.
Chapter 24 – GARBAGE SERVICE CHARGES
SECTION 119. Rate of Charges – The following fees shall be

collected for the use of parking spaces, facilities owned or operated or portion of
roads or streets declared allotted for parking space by the Municipality.
a) Light Vehicles:
Five (P5.00) Pesos for the first hour plus Two (P2.00) Pesos per
succeeding hour or a fraction thereof.
b) Utility Vehicle:
Five (P5.00) Pesos per hour or a fraction thereof.
c) Delivery Trucks:
Ten (P10.00) Pesos for the first hour plus Five (P5.00) Pesos per
succeeding hour or a fraction thereof.
d) Overnight Parking:
Fifty (P50.00) Pesos – from 7:00 p.m. up to 5:00 a.m.
SECTION 120. Time of Payment – The charges prescribed in the

preceding section shall be paid to the Local Treasurer or to a duly designated
collector upon removal of the vehicle from the parking space except night parking
fees, which shall be paid on or before the 20th of the beginning of the quarter.
SECTION 121. Night Parking Procedure – It shall be unlawful for

any motor vehicle owner or operator to use portion of any street, sidewalk or
public places as a private garage or parking space from 10:30 P.M. to 5:30 A.M.
the following day, without securing special permit from the Mayor.
Upon proper application and payment of the corresponding fee thereof, a

sticker duly sighed by the mayor and the local treasurer shall be issued to be
displayed conspicuously at the windshield of the vehicle. Violators shall be liable
to pay a fine of Five Hundred Pesos (P500.00).
Chapter 25 – STALLED VEHICLES, TOWING, IMPOUNDING AND

OTHER TRAFFIC VIOLATIONS CHARGES
SECTION 122. Stalled Vehicle Charges – These shall be collected

from every owner or operator of any stalled motor vehicle in any street within the
jurisdiction of the Municipality the following charges:
a) Stalled vehicle charge P 200.00
b) For towing Charges:

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1) Vehicle with gross capacity weight of

4,000 kilograms or less for the first
three (3) kms. or fraction thereof 300.00
For every additional kilometers or

fraction thereof 25.00
2) Vehicles with gross capacity weight of

more than 4,000 kilograms for the first
three (3) kms. or fraction thereof 500.00
For every additional kilometers or

c) Impounding Charges – For each day of fraction

thereof that the vehicle remains impounded 50.00
SECTION 123. Traffic Violations, Fines and Charges – Violations

of traffic laws, ordinances, rules and regulations, committed within a twelve
month period, reckoned from the date of birth of the licensee, shall subject the
violator to graduated charges and fines as follows:
a) 1st Offense P 50.00
b) 2nd Offense 70.00
c) 3rd Offense 100.00
d) 4th Offense – One Year suspension of Driver’s License
e) 5th Offense – Revocation of Driver’s License
In case of death, physical injury, or damage to property, the payment of

the afore-cited fines/charges shall not relieve the offender from any civil as well
as criminal liability arising from such death, physical injury or damage to property.
SECTION 124. Time of Payment – The charges for stalled vehicles

and towing thereof and for other traffic violators, shall be paid to the Treasurer or
its duly authorized deputies within three (3) days from the date of the issuance of
traffic citation ticket, while the impounding charge shall be paid before the vehicle
is released.
SECTION 125. Surcharge – Failure to pay the charges for stalled

vehicle and/or towing thereof, within the period prescribed in the preceding
Section shall subject the owner/operator of the vehicle to a daily surcharge of
twenty percent (20%) of the charges imposed for the first two months; thirty
percent (30%) for the third and fourth months; and forty percent (40%) for the fifth
and sixth months, but not to exceed Ten Thousand (P10,000.00) Pesos.
Provided, that if after six (6) months, the charges and surcharges shall not have
been paid by the operator or owner of the vehicle, the same shall be sold at
public auction, the proceeds of which shall be applied to the accumulated
charges and the excess, if any, shall be returned to the operator or owner.
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Chapter 26 – FEE FOR THE TEMPORARY USE OF

SIDEWALKS AND ALLEYS
SECTION 126. Imposition of Fee – Any person who shall

temporarily use and/or occupy the sidewalk or alley or portion thereof municipal-
owned in connection with the construction works and other allowable purposes,
shall first secure a permit from the City Mayor, and pay a fee of Fifty Pesos
(P50.00) for every square meter, per month or fraction thereof.
SECTION 127. Time and Manner of Payment – The fees shall be

paid to the City Treasurer upon application of the permit from the Mayor.
SECTION 128. Administrative Provisions – The period of

occupancy and/or of sidewalks or alleys or portion thereof shall commence from
the time the permit is issued and shall terminate the completion of the
construction work or upon cancellation of the permit thereof.
SECTION 129. Penalty – Any violations of the provisions of this

Chapter shall be punished by a fine of not more than Five Hundred Pesos
(P500.00), imprisonment of not more than one (1) month, or both, at the
discretion of the court.
Chapter 27 – FEE FOR REGISTRATION OF RELIGIOUS, CIVIC,

SOCIAL AND/OR SPORTS ORGANIZATIONS,
CLUBS, ASSOCIATIONS OR FRATERNITIES
SECTION 130. Imposition of Fee – There shall be collected an

annual registration fee of Thirty Pesos (P30.00) for every religious, civic, social
and/or sports organizations, clubs, associations, federation or fraternities
organized and/or operating in this municipality for purposes not contrary to laws,
rules and regulations, and for accreditation by the Sanggunian.
SECTION 131. Time of Payment – The fee shall be paid to the City
Treasurer within twenty (20) days of January every year before a certificate of
registration is issued by the City Mayor or his duly authorized representative.
SECTION 132. Surcharge for Late Payment – Failure to pay the fee
prescribed in this Chapter within the time required shall subject to taxpayer to a
surcharge of twenty (20%) percent of the original amount of fee due, such
surcharge to be paid at the same time and in the same manner as the fee due.
SECTION 133. Administrative Provisions –
a) It shall be the duty of the Officers of the organizations covered

under this Chapter, through their President or Chairman, to register
the name of their organization or association with the Office of the
City Mayor;
b) The application for registration shall be accomplished by a copy of

the Organizations Constitution and By-Laws or in the absence of
which, a joint affidavit to be executed by the Officers of the said
organization stating therein the purpose or purposes for which the
organization is established or formed, together with a copy of the
list of all its members including their respective addresses.
SECTION 134. Exemptions – Political organizations including the

Kabataang Barangay, Pambayang Katipunan ng mga Kabataang Barangay
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(PKB), Pambarangay Katipunan ng mga Barangay or Association of Barangay

Councils and Barangay Brigades are exempted from the provisions of this
Chapter.
SECTION 135. Penalty – Any violations of the provisions of this

Chapter shall be punished by a fine of Five Hundred Pesos (P500.00), or
imprisonment of one month or both fine and imprisonment at the discretion of the
court.
Chapter 28 – BURIAL FEES AND CEMETERY CHARGES
SECTION 136. Rental for Public Cemetery Lots or Grave – The

following schedule of fees for rental of lot or niche in the public cemeteries of the
municipality is hereby imposed:
a) For each niche or plot for adult, 14 years

and above, per five (5) years to be
collected in advance P 500.00
b) For each niche or plot for child below 14 years,

per five (5) years to be collected in advance P 500.00
c) For each excavation permit for burial of:
1) Adult, 14 years and above, for a period

of five (5) years without any extension 75.00
2) Child, below 14 years old, for a period of

five (5) years without any extension 30.00
d) For renewal of at lease for another five (5) years

after the lapse of the first five 95) years, for adult 500.00
e) For renewal of lease for another five (5) years after

The laps of the first five (5) years, for child below
14 years of age 500.00
Provided, that failure to make renewal payment on the occupied lot or

rented lot after the lapse of five (5) years and thirty (30) days grace period from
the date of lease, the City Mayor or his duly authorized representative may
declare the lot vacant even without prior verification, for public interest, or for use
of another lease for burial purposes, and to order the demolition of every
structure constructed thereof.
SECTION 137. Charges imposed for the occupancy of a vault

within the Multi-Level Toms constructed in all public cemeteries in the
Municipality –
a) For each adult cadaver, 14 years old and above

of a bonafide resident of the Municipality for the
last six (6) months prior to the date of his/her
death, which is sought to be buried in the Multi-
Storey Tombs, the cost of rental for a five-year
period to be paid in advance and without any
extension, shall be P 225.00
b) For each adult cadaver, 14 years old and above,

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who is a non-resident of the Municipality, which is

sought to be buried in the Multi-Storey Tombs, the
cost of rental for a five (5) year period to be paid
in advance and without any extension, shall be 600.00
c) For each child cadaver, below 14 years old of a

bonafide resident of the Municipality for the last
six (6) months prior to the time of his/her death
which is sought to be buried in the Multi-Storey
Tombs, the cost of rental for a period of five (5)
years to be paid in advance, and without any
extension, shall be as follows:
1) 1.50 m. x .70 m. x .60 m. P 150.00
2) 1.00 m. x .70 m. x .60 m. 75.00
d) For each child cadaver, below 14 years old,

non-resident of the municipality, which is
sought to be buried in the Multi-Storey Tombs,
the cost of rental for a period to be paid in
advance, and without any extension, shall be 400.00
After the laps of five (5) years from the date of lease, the City Mayor or his
duly authorized representative shall declare the vault vacant for public interest or
for the use of another lease for burial purposes, and shall order the exhumation
of the remains therein:
a) For transfer to common graves free of charge, or;
b) For transfer to skeleton vault for five (5) years

payable in advance at the rate of P 100.00
All revenues and/or income derived from the occupancy of vaults

constructed by the government shall revert to the general fund.
Treasurer upon application for a burial permit prior to the construction thereon of
any structure whether permanent or temporary, or to the interment of the
deceased.
SECTION 139. Surcharge for the Late Payment – Failure to pay the
fee prescribed in this Chapter within the time required shall subject the taxpayer
to a surcharge of twenty (20%) percent of the original amount of fees due, such
surcharge to be paid at the time and in same manner as the fees due.
SECTION 140. Interest for Late Payment – In addition to the

surcharge imposed herein, there shall be imposed an interest of five (5%)
percent per annum form the due date until the fee is fully paid.
Where an extension of time for the payment of the fee has teen granted
and the amount is not paid in full prior to the expiration of the extension, the
interest above-mentioned shall be collected on the unpaid amount from the date
it becomes originally due until fully paid.
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a) Permit to Construct – Any construction of whatever kind or nature in

the public cemetery whether for temporary or permanent use, shall
only be allowed after the approval of a permit issued by the City
Mayor, upon recommendation of the CityHealth Office.
b) Renewal of Lease – In case a lease intends to renew the lease

after its termination, he must inform the City Treasurer within thirty
(30) days before the expiry date of the lease, and shall pay the
corresponding rental fees thereof.
It shall also be the duty of the City Treasurer to prepare and submit
to the City Mayor a list of the leases that are to expire five (5) days
prior to the expiration date. The City Treasurer shall send a
reminder to the lessee of the expiration of his lease, two weeks
prior to the expiration date of the lease.
c) Register – The City Treasurer shall keep a register of account of

the cemetery, together with such additional information as may be
required by the Sangguniang Bayan.
Chapter 29 – LOCAL REGISTRY FEES
SECTION 142. Imposition of Fees – There shall be collected for

services rendered by the Local Civil Registrar of this Municipality the following
fee:
a) Marriage Fees:
1) Marriage Application Form and Contract P 50.00
2) Marriage Application Filing Fee 100.00
3) Marriage License Fee 50.00
4) Family Counseling Fee 40.00
b) Filing and Registration Fees for:
1) Election of Philippine Citizenship P 300.00
2) Decree of Adoption 100.00
3) Decree of Foreign Adoption 150.00
4) Naturalization 1,000.00
5) Legal Separation 200.00
6) Divorce 150.00
7) Annulment of Marriage 500.00
8) Legitimation 150.00
9) Emancipation of Minors 100.00

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10) Judicial Recognition 100.00
11) Paternity Filiation 100.00
12) Guardianship 250.00
13) Aliases 500.00
14) Repatriation P 150.00
15) Judicial Order for Correction of Entry 300.00
16) Deed of Acknowledgment 100.00
17) Marriage Contract 70.00
18) Delayed Registration of Birth

(One year and above) 100.00
19) Delayed Registration of Death and

Marriage (One (1) month not more
than one (1) year) 100.00
(delayed for one (1) year or more) 150.00
c) For the Issuance of Certification of the Following:
1) Document Authentication P 50.00
2) Civil Status 50.00
3) Other Records/Document registration 200.00
4) Non-availability of Records 30.00
d) Issuance of Copy/Copies of:
1) Civil Registry Legal Documents (/page) P 30.00
2) Birth Certificate 30.00
3) Death Certificate 50.00
4) Marriage Certificate 100.00
e) For Rendition of the Following Administrative Services:
1) Record Verification P 50.00
2) Special Fee for Rush Issuance of Marriage

and Death Copies 70.00
3) Solemnization Fee 50.00
f) Other Fees Imposed:
1) Annotation of Civil Registry documents P 30.00

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1) Issuance of awarded documents & new certificate

of live birth for adopted child 100.00
3) Advance endorsement & re-endorsement 100.00
4) Processing fee of for delayed registration & out of

town registration 100.00
5) Delayed submission of documents 100.00
6) (birth, death, marriage, court order, and other legal

interest) NSO-OCRG serbilis (CTC for SECPA) 40.00
7) Cremation Fee 500.00
8) Pre-Nuptial agreement 500.00
9) Affidavit of Appearance 1,000.00
10) Court Order on Legal Instrument (per page) 20.00
11) Other registered supporting documents (per page) 30.00
12) Special fee for rush issuance of CTC per doc 100.00
2) Affidavit for the use of surname of father (R.A. 9255) 300.00
SECTION 143. Burial, Exhumation, Embalming and Transfer of

Cadaver Fees – Any person applying for burial permit, exhumation, embalming
or transfer of cadaver from other territories to the City, shall pay the fees as
follows;
a) Burial Permit Fee P 30.00
b) Transfer permit fee 200.00
c) Permit Fee for Exhumation 100.00
d) Entrance permit fee for cadaver or remains sought

to be buried in public or private cemeteries within
the Municipality coming from other cities or
municipalities 200.00
e) For every embalming of cadaver, a permit Fee shall

be paid by examiner 30.00
f) Annual Cemetery fee:

Adult 300.00
Children 250.00
0 – 8 years 100.00
g) Renewal of rental 500.00

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SECTION 144. Exemption – The fee imposed in this Chapter shall

not be collected in the following cases:
a) Issuance of certified copies of documents for official use at the

request of a competent court or other government agency.
b) Burial permit for a paupers burial, per recommendation of the City

Mayor.
Treasurer before the registration or issuance of the permit, license or certified
copy of local registry records or documents.
a) All applicants for marriage license must first secure a certification

from the Family Planning Coordinating Council of the City stating
that they are informed and aware of the importance of family
planning counseling.
b) With the exemption of “Articulos Mortis,” no marriage license shall

be issued by the Local Civil Registrar unless the applicant presents
a certification from the Family Planning Coordinating Council of the
Municipality.
Chapter 30 – SERVICE FEES
SECTION 147. Imposition of Fees – There shall be collected the

following fees from every person requesting for copies of official records and
documents from any offices of this municipality:
1) For every one hundred (100) words of

fraction thereof, typewritten
(not including the certificate and any notation) P 5.00
2) Where the copy to be furnished is in printed form,

in whole or in part for each page,
(double this fee if there are pages in sheet) 5.00
3) For each certificate of correctness (with the seal of office)

written on the copy or attached thereto 10.00
4) For certifying the official act of a

municipal judge or other judicial certificate. With seal 10.00
5) For certified copies of any paper, record, decree,

judgment or entry of which any person is entitled to demand
and receive a copy (in connection with judicial proceedings),
for each hundred (100) words 10.00
6) Xerox copy of any other produced by

copying machine, per page 5.00
7) Photo copy, per page 5.00
8) Document certification fees and processing fees with the municipal

assessor office on per tax declaration basis
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a) Certification of True Copies P 50.00
b) Certification fee 50.00
c) Property Checking per account basis 10.00
d) Photocopy of Tax Declaration 10.00
e) Residential Land 100.00
f) Residential Improvement 50.00
g) Residential Condominium 200.00
h) Commercial Condominium 200.00
i) Industrial Improvement 200.00
j) Industrial Land 200.00
k) Commercial Improvement 200.00
l) Agricultural Land 100.00
m) Agricultural Improvement 100.00
n) Educational Land 100.00
o) Educational Improvement 100.00
p) Machineries 200.00
q) Commercial Lands 200.00
SECTION 148. Exemption – The fees imposed in this Chapter shall

not be collected for copies furnished to other bureaus, offices, and branches of
the government for official business except those required by the Court at the
request of the litigants, in which case, charges shall be in accordance with the
schedule in section 140.
Treasurer at the time the request, written or otherwise, for the issuance of a copy
of any Cityrecord or document is made.
SECTION 150. Penalty – Violation of any provision of this Chapter

shall be punished by a fine of not more than Two Hundred Pesos (P200.00) or
imprisonment of not more than two (2) months, or both, at the discretion of the
Court.
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Chapter 31 – CITYHOSPITAL SERVICE FEES
SECTION 151. Imposition of CityHospital Service Fees – The

following schedule of fees is hereby imposed for services or facilities rendered by
the CityHospital:
I. MEDICAL FEES:
IN PATIENTS:
1) Ward (Room) P 30.00
2) Delivery Room 110.00
3) Normal Delivery (Exclusive Medicine) 330.00
4) Abnormal Delivery (Exclusive Medicine) 440.00
5) Nursery 20.00
OUT PATIENT SERVICE:
1) P.E. Consultation and Prescription

(Exclusive Lab. And other specific exam.) P 20.00
2) Hypodermic, IM Injection (Exclusive Medicine) 5.00
3) Intravenous Injection (Exclusive Medicine) 10.00
4) General Surgical Dressing:
Small P 10.00
Medium 12.00
Large 15.00
Cotton Balls 0.25/pc.
4) Suturing of Wound:
Large wound (3 cm. and larger) – Number of suture x 10.00

plus number of dressing
Circumcision P 110.00
Ingrown Toenail 120.00
Ambulance Fees 40.00 flag down (3.00/km.)
Electric Fan/day 10.00
Electricity for TV/day 15.00
Oxygen per tank 90.00 (9.60/hour)
ECG 50.00
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II. DENTAL SERVICES:
a) Extraction per tooth (including Anesthesia)
1) Simple P 35.00
2) Complicated 80.00
b) Temporary Filling per Tooth 20.00
c) Permanent Filling per Tooth (Amalgam) 40.00
1) Silicate Cement P 40.00
2) Composite Filling 40.00
3) Cementation P 30.00
4) Prophylaxis 40.00
d) Gum Treatment:
1) Initial P 25.00
2) 2nd Treatment 20.00
e) Dental X-ray 60.00/film
III. X-RAY EXAMINATION FEES:
a) Chest X-Ray (PA):
14 x 17 P 80.00
14 x 14 80.00
11 x 14 80.00
10 x 12 60.00
8 x 10 60.00
b) Thoracic Cage
14 x 17 P 90.00
14 x 14 90.00
11 X 14 90.00
10 X 12 80.00
8 X 10 80.00
c) Thorace – Lumber (AP lateral)

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14 x 17 P 120.00
14 x 14 120.00
11 x 14 100.00
d) Lumbo –Sacral (AP Lateral) P 120.00
e) Skull P 120.00
f) Skull Paranasil Sinuses (3 cs.)
10 x 12 P 140.00
g) Extremities, Long Bones, AP Lateral

Hand and Wrist P 100.00
h) KUB
14 x 17 P 90.00
i) Plain Abdomen
14 x 17 P 90.00
10 x 12 90.00
j) IUD
14 x 17 (1 pc.) P 320.00
10 x 12 (4 pcs.) 320.00
Pedia
10 x 12 (5 pcs.) P 300.00
k) Upper GI Series
14 x 17 (1 pc.) P 300.00
10 x 12 (4 pcs.) 300.00
l) Oral Cholecystography
10 x 12 (3 pcs.) P 200.00
(w/medication)
Pedia
10 x 12 (3 pcs.) 150.00
m) Chole GI Series
14 x 17 (1 pc.) P 320.00
10 x 12 (4 pcs.) 320.00
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8 x 10 (1 pc.) 320.00
IV. LABORATORY EXAMINATION FEES:
a) Blood Chemistry FEES/CHARGES:
1) Fasting Blood Sugar P 80.00
2) EUN 100.00
3) Cholesterol 90.00
4) Creatinine P 100.00
5) Uric Acid 90.00
6) SGOT 60.00
7) SGPT 60.00
8) Total Bilirubin 80.00
9) Total Protein A/G Ratic 70.00
10) Amylase 100.00
11) High Density Lipoprotein (HDLC) 70.00
12) Magnesium 110.00
13) Phosphorous 110.00
14) Calcium 110.00
15) Triglycerides 120.00
b) Hematology FEES/CHARGES:
1) Complete Blood Count P 60.00
2) hemoglobin/Hematocrit
Determination 40.00
3) WBC, Differential Count 40.00
4) RBC Count 15.00
5) Differential 30.00
6) CT/BT 30.00
7) Platelet Count 40.00
8) ESR 40.00
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9) Bleeding Time/Clotting time 30.00
10) Thrombecyte Count (Platelet) 40.00
11) Malaria Detection 40.00
c) Parasitology FEES/CHARGES:
1) Routine Steel Examination P 50.00
d) Clinical Microscopy FEES/CHARGES:
1) Routine Urinalysis P 50.00
2) Pregnancy Test 100.00
e) Blood Banking FEES/CHARGES:
1) ABO – RH Typing P 45.00
2) Cross Matching 100.00
f) Serology/Immunology FEES/CHARGES:
1) Blood Typing P 60.00
2) Typhoid 455.00
3) Screening 120.00
4) Rapid Plasma Reagin

for Syphilis 60.00
5) Widal Test 70.00
g) Bacteriology/Microbiology FEES/CHARGES:
1) Acid Fast Stain (TB bacilli) Free
2) Skin Slit (Leprosy) Free
3) Gram Stain P 50.00
4) Pap Smear 50.00
5) KOH 50.00
6) NSS examination for Trichomas 50.00
h) Drug Testing: FEES/CHARGES:
1) Methamphetamine/Amphetamine (SHABU) P 250.00
2) Tetrahydrocannabinoid (Marijuana) 250.00
3) ELECTROCARDIOGRAM (ECG) 80.00

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i) X-Ray Examination: FEES/CHARGES:
1) Chest PA/AP P 140.00
2) Chest AP-LAT PEDIA 120.00
3) Chest LAT DECUBITUS 85.00
4) Chest LAT VIEW 85.00
5) Chest APICO-LORDOTIC 85.00
6) THORACIC CAGE ADULT 100.00
7) THORACIC CAGE PEDIA 80.00
j) Skull: FEES/CHARGES:
1) Skull AP-LAT P 200.00
2) SKULL series 250.00
k) EXTREMITIES: FEES/CHARGES:
1) ARM/HUMERUS AP-L P 120.00
2) ELBOW AP-L 120.00
3) FOREARM AP-L 120.00
4) WRIST AP-L 120.00
5) HAND AP-O 150.00
6) HIP JOINT 100.00
7) THIGH AP-L 150.00
8) KNEE-JOINT AP-L 120.00
9) FOOT AP-O/AP-L 120.00
SECTION 152. Time and Manner of Payment – The fees herein

imposed 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.
SECTION 153. Exemptions – Residents of Malabon who are

certified as indigents by the CitySocial Welfare and Development Officer and
upon certification of the City Mayor may be exempted from the payment of any
fees in this schedule.
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Chapter 32 – PUBLIC UTILITY CHARGES
SECTION 154. Definitions –
a) Public Market – refers to any place, building or structure of any

kind, designated as such by the Sangguniang Bayan.
b) Public Premises – refers to any space in the market compound,

part of the market lot consisting of bare ground, not covered by
market building, usually occupied by transient vendors specially
during market day.
c) Market Stall – refers to any allotted space or booth in the public

market where merchandise of any kind is sold or offered for sale.
d) Market Section – refers to a subdivision of the market, housing one

class or group of allied goods, commodities or merchandise.
SECTION 155. Market Sections – For purposes of this Section, the

public market of this Municipality shall be divided as follows:
1) Fish Section – Fresh fish, clams, oysters, lobsters, shrimps,

seaweeds, and other seafoods or marine products.
2) Meat Section – Fresh Meat, from cow, carabao, horses, goat,

sheep, swine and fowls.
3) Dry Goods Section – All kinds of textiles, ready-made dresses and

apparels, toiletries and novelties, laces, kitchen wares, handbags,
bags, school and office supplies, canned goods and the like.
4) Grocery and Sari-sari Store Section – All kinds of cakes, butter,

cheese, confectioneries, candies, canned or bottled food,
beverages, softdrinks, flour, rice, oatmeal, jam, bacon, sugar, nuts,
sauce, onions, garlic, potatoes, eggs, toilet articles, smoked fish,
fried fish, salt, soap, and other household or food products,
including firewood and charcoal.
5) Vegetable and Fruit Section – All kinds of vegetables, fruits and

root crops.
6) Eateries and Cooked Food Section – All kinds of cooked foods,

including refreshments and cakes.
7) Poultry Products Section – Chicken, ducks, birds, duckling or

piglets.
8) Footwear section – Shoes, slippers and the like.
9) Cigarettes – Cigars (Tobaco), cigarettes and the like.

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SECTION 156. Imposition of Fees – There shall be collected the

following market fees:
AS PER SECTION: CATEGORY I

RATE:
DRY GOODS P 7.00 per sq. m/day
GROCERY 7.00 per sq. m/day
MEAT 10.00 per sq. m/day
FISH 10.00 per sq. m/day
CARINDERIA 7.00 per sq. m/day
FRUIT 7.00 per sq. m/day
PROVIDED, that the rate of rentals for Talipapa (Category C) owned and
operated by the City shall be at the flat rate of P2.00 per 80 x 75 cm. space,
irrespective of sections.
B) ON CORNER STALLS: RATE:
Front Corner Stall – rows along Plus seven (7%) percent

the front of the market facing the of the prescribed rate
market periphery or streets.
Front Stall – rows along the front Plus five (5%) percent
of the market, facing the market of the prescribed rate
periphery or streets.
Inside Corner Stall Plus three (3%) percent

of the prescribed rate
C) MARKET ENTRANCE FEE – in line of the regular market fee,

based on the space occupied, a market entrance fee shall be collected from
transient vendors or the commodities listed below with the corresponding rates
as follows:
a) TRUCKS OR OTHER CONVEYANCES
1. Jeep (regardless of load) P 10.00
2. truck (regardless of load) 10.00
Fish and other Seaweeds:
1. Per tubs of Tanbacol, Maliputo, Lumulukso, Lapu-lapu,

Maya-maya, Muslo, Pipikat, and the like P 0.50
2. For every standard basket (60 cm. Diameter by 20 cm.

depth) or its equivalent of Tulingan, Hiwas,
Galungong, Miralya and the like 1.00
3. For every standard basket or its equivalent of small

shrimps and the like 1.00
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4. For every standard basket or tub (banyera) of dried

shrimp (hipon or hibi) 2.00
5. For every standard pot of cooked Tulingan, Hiwas,

Galungong and the like 1.00
6. For every standard box (50 cm. Long by 25 cm wide and

20 cm. deep) or its equivalent of salted fish such as
Hawot, Tinapa, Sapsap, Malubaybay and the like 1.00
7. For every can (Kerosene can of 5 Gallons capacity) of

Alamang, Apta and Bagoong 1.00
8. For every standard basket or balanan of Tawilis, Bia,

Kanduli, Bia-bia-an, Bangus, Alimasag, Sugpo and the like 1.00
9. For every standard basket (or its equivalent) or any

other kind of fish or sea foods not herein specified 1.00
Fruits and Vegetables
1. For Fruits and Vegetables, the market entrance fee shall be two
(2%) of its selling or prevailing market price:
2. The transfer of fruits and vegetables from one vehicle shall be

deemed as sale transaction if done within the market compound or
in any place outside of it, which is designated as a market area and
shall be subject also to the payment of the market entrance fee
mentioned above.
Miscellaneous Commodities
1. For every sack of rice P 0.50
2. For every sack of coffee, soybeans (utaw), Peanuts,

Balatong, Kibal and the like 1.00
3. For every sack of salt 0.50
4. For every sack of rice bran (ipa),

Trigo, palyat, and the like 0.20
5. For every can of brown sugar 0.50
6. For every head of chicken, duck,

Goose, turkey and the like 0.30
7. For every head of fighting cock 0.05
8. For every piece of sawali (2m x 4m) 0.05
9. For every jeep load of pot jars 2.00
10. For every one hundred (100) eggs of chicken or duck 1.00
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11. For all other similar items not specified above, the fee shall be
equivalent to two (2%) percent of its selling or prevailing market
price.
Other:
1. Gilt weanling, or piglet, per head P 2.00
2. Swine or pig (more than 30 kgs.) 5.00
3. Goats, sheep’s or dog per head 2.00
In case the vendor whom an entrance fee was collected, occupies

any space with an area in excess of what he paid for, he shall be required
to pay the correct amount of the fee due thereon less what he may already
paid as entrance.
Duly licensed supplier or distributors of goods, commodities, or

general merchandise of permanent occupants when they bring in goods,
commodities or merchandise to replenish or augment their stock, shall not
be considered as transient vendors required to pay the market fee herein
authorized.
SECTION 157. Time and Manner of Payment:
a) For Stalls – The fee for the rental of market stalls shall be applied to
the City Treasurer or his duly authorized representative within the
first twenty (20) days of each month. In case of a new lease, the
rental due for the month in which the lease starts, shall be paid
before occupancy of the stall.
b) For Occupancy of Market Premises – The fee for the occupancy of

market premises shall be paid daily, in advance, before any
commodity or merchandise is sold within the market premises.
c) For Market Entrance Fee – The fee shall be collected at the gate of
the public market before the transient vendors are allowed to sell
their goods inside the market premises.
SECTION 158. Issuance of Official Receipt and Cash Tickets –

The City Treasurer or his duly authorized representative shall issue an official
receipt as evidence of payment of rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or

transient vendor and his name shall be written on the back thereof. The cash
ticket shall pertain only to the person buying the same and shall be good only for
the space of the market premises to which he is assigned. If a vendor disposes
of his merchandise by wholesale to another vendor, the latter shall purchase new
tickets if he sells the merchandise, even if such sale is done in the same place
occupied by the previous vendor.
The cash tickets issued shall be torn in half, 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 by him for that day.
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SECTION 159. Surcharge for the 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 (25%)
percent of the total rent due. Failure to pay the rental fee for three
(3) consecutive months shall cause automatic cancellation of the
contract of lease of stall without prejudice to suing the lessee for
the unpaid rents of the expense of the lessee. The stall shall be
declared vacant and subject to adjudication.
b) Any person occupying space in the market premises without first

paying the fee imposed in this chapter shall pay three (3) times as
much as the regular rate for the space occupied.
SECTION 160. Adjudication of Stalls:
a) Lease Period – The contract of lease for a stall shall be for a period
of five (5) years, renewable upon its expiration, unless revoked in
accordance with the provisions of this Chapter.
b) Notice of Vacancy – Notice of vacant or newly constructed stalls

shall be made for a period of ten (10) days immediately preceding
the date fixed for their award to qualified applicants to appraise the
public of the fact that such fixed space is unoccupied and available
for lease. Such notice shall be posted conspicuously on the
unoccupy shall and the bulletin board of the market. The notice of
vacancy shall be written on cardboard, thick paper or any other
suitable material and shall be in the following form:
NOTICE
Notice is hereby given that Stall No. ____________, Building

(or Pavilion) No. _________ of the ____________ market is vacant
(or will be vacated on ______________, 19___). Any person, 21
years of age or more and is not legally incapacitated, desiring to
lease this stall, shall file an application therefore on the prescribed
form (copies may be obtained from the Office of the City Treasurer
during office hours and before 12:00 o’clock noon of
____________________, 19___). In case there are more than one
applicant, the award of the lease vacant shall be determined thru
drawing of lots to be conducted on ________________, 19___, at
12:00 o’clock noon at the Office of the City Treasurer by the Market
Committee. This shall is found in the ________________ Section
and intended for the sale of _____________________.
____________________
City Treasurer
c) Application for Lease:
1) The application shall be under oath. It shall be submitted to

the Office of the City Treasurer by the applicant either in
person or through his or her attorney.
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2) It shall be the duty of the City Treasurer to keep a register

book showing the name and addresses of all applicants for a
stall, the number and description of the stall applied for, and
the date and hour of the receipt by the Treasurer of each
application. It shall be also be the duty of the Treasurer to
acknowledge receipt of the application setting forth therein
the time and date of receipt thereof.
3) The application shall be substantially in the following form:
APPLICATION OF LEASE MARKET STALL
________________
Address
________________
Date
The City Treasurer

Municipality of _______
Sir:
I hereby apply under the following contract for the lease of

Stall No. ________ of the market. I am _____________ years of
age, a citizen of the _____________________________ and
residing at _____________________________.
Should the above mentioned stall be leased to me in

accordance with the market rules and regulations. I promise to hold
the same under the following conditions:
1) That while I am occupying or leasing this stall (or stalls), I

shall at all times have my picture and that of my helper (or
those of my helpers) conveniently framed and hung
conspicuously in the stall.
2) That I shall keep the stall (or stalls) at all times in good
sanitary condition and comply strictly with all sanitary and
market rules and regulations now existing or which may
hereafter be promulgated.
3) I shall pay the corresponding rents for the stall (or stalls) also
in the manner prescribed by existing ordinances.
4) The business to be conducted in the stall (or stalls) shall

belong exclusively to me.
5) In case I engage helpers, I shall nevertheless personally

conduct my business and be present at the stall (or stalls).
6) I shall not sell or transfer my privilege to the stall (or stalls) or

otherwise permit another person to conduct business herein.
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7) Any violation on my part or on the part of my helpers of the

foregoing conditions shall be sufficient cause for the market
authorities to cancel this contract.
Very respectfully,
___________________
Applicant
I, ____________________________, do hereby state that I

am the person who signed the foregoing application; That I have
read the same; and that the contents thereof are true to the best of
my own knowledge.
__________________
Applicant
___________________
TIN
SUBSCRIBED AND SWORN to before me in the

Municipality of _________, Province of ___________, Philippines,
this _____ day of _________, 19___. Applicant-affiant issued at
_________________ on ____________, 19___.
__________________
Official Title
4) Applicants who are Filipino citizens shall have preference in

the lease of public market stalls. If on the last day set for
filing applications, there is no application from a Filipino
citizen, the posting of the Notice of Vacancy prescribed
above shall be repeated for another ten (10) days period. If
after the expiration of that period there is still no Filipino
applicant, the stall affected may be leased to any alien
applicant who filed his application first. If there are several
alien applicants, the adjudication of the stall shall be made
thru drawing of lots to be conducted by the Market
Committee.
In case there is only one Filipino applicant, the stall applied

for shall be adjudicated to him. If there are several Filipino
applicants for the same stall, the adjudication of the stall
shall be made through drawing of lots to be conducted by
the Market Committee on the date and hour specified in the
notice. The result of the drawing of lots shall be reported
immediately by the Committee to the City Treasurer
concerned for appropriate action.
5) The successful applicant shall furnish the City Treasurer two

(2) copies of his/her picture immediately after the award of
the lease. It shall be the duty of the Treasurer to affix one
copy of the picture to the application and the other copy to
the record card kept for that purpose.
6) Appeals – Any applicant who is not satisfied with the

adjudication made by the City Treasurer or the Market
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Committee of the Stall applied for, may file on appeal with

the City Mayor who shall decide the same within thirty (30)
days and whose decision is final.
SECTION 161. Miscellaneous Provisions on Stall:
a) Vacancy of stall before expiration of the lease – If for any reason, a

stallholder or lease discontinues or is required to discontinue his
business before his lease contract expires, such stall shall be
considered vacant and its occupancy thereafter shall be disposed
of in the manner herein prescribed.
b) Partnership with stallholder – Any market stallholder who enters

business partnership with any party after he acquires the right to
lease such stall have no authority to transfer to his partner or
partners the right to occupy the stall. In case of death or any legal
disability of such holder to continue in his business, the surviving
partners may be authorized to continue in his business, the
surviving partners may be authorized to continue occupying the
stall for a period not exceeding sixty (60) days within which he wind
up the business of the partnership. If the surviving partner is
qualified to occupy a stall under the provisions hereof, and the
spouse, partner, or son, daughter or relative within the third degree
of consanguinity of affinity of the deceased is not applying for the
stall, he shall be given the preference to continue occupying the
stall concerned if he or she applies for it.
c) Lessee to personally administer his stall – Any person who has

awarded the right to lease a market stall in accordance with the
provisions hereof, shall occupy, administer and he present
personally at his stall or stalls, he may employ helpers who must be
citizens of the Philippines, including but not limited to his spouse,
parents and children who are actually living with him and who are
not disqualified under the provisions hereof. The person to be
employed as helpers shall, under no circumstances, be person with
whom the stallholder has any commercial relation or transaction.
d) Dummies – Sub-lease of stalls – In any case where the person

registered to be the holder of lessee of a stall in the public market,
is found to be not the person who is actually occupying said stall,
the lease of such stall shall be cancelled, if upon investigation such
holder shall be found to have sub-leased his stall to another person
or to have connived with such person so that the latter may, for any
reason, be able to occupy the said stall.
SECTION 162. Responsibility for Market Administration – The

City Treasurer shall exercise direct and immediate supervision and control over
the Citypublic market and personnel thereof, including those whose duties
concern the maintenance and upkeep of the market and market premises, in
accordance with existing ordinances and other pertinent rules and regulations.
SECTION 163. Creation of Market Committee – There is hereby

created a permanent Market Committee composed of the City Treasurer, as
Chairman, a representative each of the Mayor, the Sangguniang Bayan, and the
Market vendors to be appointed by the Mayor, as members. The committee shall
conduct the drawing of lots and opening of bids in connection with adjudication of
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vacant or newly constructed stalls in the Citymarket and to certify to the City
Treasurer of the results thereof.
SECTION 164. Rules and Regulations:
a) The peddling or sale outside the public market site or premises or

foodstuffs, which easily deteriorate like fish, and meat, is hereby
prohibited.
b) No person shall utilize the public market or any part thereof for
residential purposes.
c) It shall be unlawful for any person to peddle, hawk, sell or offer for
sale, or expose for sale, any article in the passageway (pasilio)
used by purchasers in the market premises.
d) It shall be unlawful for any person to resist, obstruct, annoy or

impede any market employee or personnel in the performance of
his duties; nor shall parents allow their children to play in or around
their stalls or in the market premises.
e) It shall be unlawful for any person to drink, serve or dispense liquor

or any intoxicating drinks within the premises of the public market at
any time of the day.
f) No merchandise or articles shall be sold, offered for sale or

exposed for sale in the public market unless the same was legally
acquired by the vendor or stall holder and that taxes of any kind
due thereon had been paid.
g) It shall be unlawful for any lessee to remove or construct, electrical

wiring, or water connection without prior permit from the market
administrator and approved by the City Treasurer.
h) This municipality shall not be responsible to the occupants of stalls

for any loss or damage caused by fire, theft, robbery, “force
majeure” or any other cause. All articles or merchandise left in the
public market during closure time shall be at the risk of the
stallholder or owner thereof.
i) All articles abandoned in any public market buildings in violation of

any provision of this Article or any regulation or rule on the
management of the Market Administrator or his subordinates to
take custody thereof. In case, the articles are claimed within twenty-
four (24) hours thereafter, they shall be disposed of in the manner
directed by the Treasurer, who may also in his discretion, cause the
criminal prosecution of the guilty party, or merely warn him against
future violation. In case where the articles have no deteriorated and
are not claimed within the time herein fixed, said articles shall be
sold at public auction, and the proceeds thereof shall be disposed
in accordance with law.
SECTION 165. Applicability Clause – Existing laws, ordinances,

rules and regulations pertaining to the public market and its premises are hereby
adopted as part of this Chapter.
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SECTION 166. Penalty – Any violation of the provisions of this

Chapter shall be punished by a fine of not less than five hundred (P500.00)
pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not
less than one (1) month but not exceeding six (6) months, or both, at the
Chapter 33 – SLAUGHTER AND CORRAL FEES
SECTION 167. Imposition of Fees:
a) Permit Fee to Slaughter – Before any animal is slaughtered for

public consumption, a permit therefore shall be secured from the
CityHealth Officer concerned or his duly authorized representative
who will determine whether the animal or fowl is fit for human
consumption, thru the City Treasurer upon payment of the
corresponding fee, as follows:
a) Large Cattle P 5.00
b) Hogs 3.00
c) Goats 2.00
d) Sheep 2.00
e) Others 2.00
b) Slaughter Fee – The fee shall be paid to cover the cost of services
on the slaughter of animals at the Cityslaughterhouse, in
accordance with the following rates:
1) For public consumption, per kilo: Per Kilo
b) Hogs 0.03
c) Sheeps 0.02
d) Goats 0.02
e) Others 0.02
2) For home consumption, per head: Per Head
b) Hogs 1.50
c) Sheeps 1.00
d) Goats 1.00
e) Others 1.00
3) Corral fee, head, per day or

fraction thereof:
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b) Hogs 0.30
c) Sheeps 0.20
d) Goats 0.20
e) Others 0.20
SECTION 168. Prohibitions – Permit to slaughter shall not be

granted nor the corresponding fee collected on animals condemned by the
CityHealth Officer.
SECTION 169. Time of Payment:
a) Permit Fee – The fee shall be paid to the City Treasurer upon
application for a permit to slaughter with the CityHealth Officer.
b) Slaughter Fee – The fee shall be paid to the City Treasurer or his
authorized representative before the slaughtered animal is removed
form the public slaughterhouse, or before the slaughtering of the
animal if it takes place elsewhere outside the slaughterhouses.
c) Corral Fee – The fee shall be paid to the City Treasurer before the
animal is kept in the Citycorral or in any place designated as such.
If the animal is kept in the corral beyond the period for, the fees due
on the unpaid period shall first be paid before the same animal is
released from the corral.
SECTION 170. Administrative Provisions:
a) The slaughter, of any kind of animal intended for sale shall be done
only in the CitySlaughterhouse designated as such by the
Sangguniang Bayan. The slaughter of animals intended for home
consumption may be done elsewhere, except large cattle which
shall be slaughtered only in the public slaughterhouse. The animal
slaughtered for home consumption shall not be sold or offered for
sale.
b) Before issuing the permit for the slaughter of large cattle, the City
Treasurer shall require for branded cattle, the production of the
certificate of ownership if the owner is applicant, or the original
certificate of ownership and certificate of transfer showing title in
the name of the person applying for the permit if he is not the
original owner. If the applicant is not the original owner, and there is
no certificate of transfer made in his favor, one such certificate shall
be issued and the corresponding fee be collected therefor. For
unbranded cattle that have not yet reached the age of branding, the
City Treasurer shall require such evidence as will be satisfactory to
him regarding the ownership of the animal for which permit to
slaughter has been requested.
c) Before any animal is slaughtered for public consumption, a permit

therefor shall be secured from the Cityhealth Officer or his duly
authorized representative, through the City Treasurer, the permit
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shall bear the date and month of issue and the stamp of the
CityHealth Officer, as well as the page of the book in which said
permit number is entered and wherein the name of the permitted,
the kind and sex of the animal to be slaughtered appears.
d) The permit to slaughtered as herein required shall be kept by the

owner to be posted in a conspicuous place in his/her stall at all
times.
SECTION 171. Penalty – Any violation of the provision of this

Chapter shall be punished by a fine of not less than five hundred (P500.00)
pesos but not exceeding five thousand (P5,000.00) pesos or imprisonment of not
less than one (1) month but not exceeding two (2) months, or both, at the
discretion of the Court.
Chapter 34 – MOTORIZED TRICYCLE FRANCHISE

AND REGULATORY FEES
SECTION 172. Franchise and Supervision Fee on Motorized

Tricycle for Hire – Operators of motorized tricycle for hire shall be imposed the
following fees:
a) Franchise Fee per Unit P 200.00/annum
b) Mayors Permit Fee per Unit 50.00/annum
c) Annual Sticker per Unit 50.00/annum
d) Supervision Fee per Unit 40.00/annum
e) Filing Fee 10.00/annum
SECTION 173. Time and Manner of Payment – Operators shall

register their motorized tricycle on the anniversary date of registration or upon
application of a specific area of operation in accordance with regulatory
ordinances of the CityFranchising and Regulatory Boards (MTFRB) who shall
forthwith issue the corresponding order of payment to the operator who shall pay
the same to the City Treasurer. In case of late registration, a surcharge of twenty-
five (25%) percent on the specific franchise fee and Mayor’s Permit Fee shall be
imposed.
Operators of motorized tricycles who shall be found operating in the

territorial jurisdiction of the Municipality without securing authorization and paying
the corresponding fees shall be penalized by a fine of not less than One
Thousand Pesos (P1,000.00), but not more than Five Thousand Pesos
(P5,000.00), or imprisonment of not less than thirty (30) days but not more than
three (3) months.
In addition to the penalty of cancellation of the franchise (MTOP), any

driver found violating the conditions set forth in the MTOP shall be punished with
a fine as follows:
1st Offense P 100.00
2nd Offense 200.00
3rd Offense 300.00

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Chapter 35 – FISHERY RENTALS OR FEES
SECTION 174. Grant of Fishery Rights:
a) Authority to grant exclusive fishery rights to erect fishpens, corrals

or cages, operate fishponds, or oyster beds, or take or catch
“bangus” fry or “kawag-kawag” or fry of other species of fish for
propagation shall be vested solely with the City Mayor.
b) There is hereby created a Task Force composing of six (6)

members to include the Local Chief Executive as Chairman who is
granted authority to name his members who shall oversee strict
compliance with all existing laws, ordinances, rules and regulations
relative to fishery and/or fishing privileges granted to any person,
natural or juridical, within the Citywaters and jurisdiction of the
municipality.
c) Eligible for fishing and/or fishery privileges under this Code shall be
the following:
1) Citizens of the Philippines
2) Cooperatives, partnership, associations or corporations duly

registered or incorporated under the laws of the Philippines
and authorized to transact business in the Philippines, and at
least sixty (60%) percent of whose capital stocks belong
wholly to the citizens of the Philippines.
It shall be unlawful for persons, cooperatives,

partnerships, associations or corporations not qualified by
laws and this Code to engage, personally or through other
persons, in fishing or catching or collecting aquatic products
in the Citywaters within the jurisdiction of the municipality.
SECTION 175. Granting Permits to Fish Corrals, Cages, Pens

and Similar Construction:
a) An individual can occupy an area not to exceed five (5) hectares;

for partnership, corporation, association and cooperatives not more
than fifty (50) hectares. Provided, that the proof of partnership,
corporation, and incorporation duly approved by the proper
authorities is presented.
b) The Office of the Local Chief Executive or the Task Force must be
notified fifteen (15) days before the issuance of permits of the area
to be covered by putting visible marker for easy determination
whether the structures to be constructed would be an obstruction to
travel and/or navigation.
c) The Local Chief Executive or the Task Force must be notified five
(5) days before the intended date of release of fingerlings of any
fishpen operators and five (5) days before their intended date of
harvesting.
d) The grant of fishery rights shall be for a period of one (1) year
renewable as it expired.
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e) Existing fishpens, corrals, or cages and similar

constructions/structures with permits from the Laguna Lake
Development Authority (LLDA) and not considered as abandoned
shall continue to operate, provided, that their registration and
license/permit fees are settled and paid to the CityGovernment.
g) All constructions, are stated in this Code, found in violation with any
requirements of the same is deemed illegal and subject to outright
demolition and/or whatever action the Local Chief Executive may
undertake.
SECTION 176. Imposition of Fees – The grant of exclusive fishery

rights shall be made upon payment of the following license fees.
Annual Fee
1) Fish corrals (“baklad”) erected in the bay:
Less than 3 meters deep P 500.00
3 meters deep or more but less than

5 meters deep 600.00
5 meters deep or more but less than

meters deep P 700.00
2) Fishponds/Fishpens (/hectares) 1,400.00/Annum
Item No. Kind of Fishing Gear: License Fee per Year:

(such as nets, traps, or (reasonable License Fee
other fishing gears) not mere than P50.00)
1) Fishermen using net
a) Panti from 1 to 5 bantas P 15.00
b) Panti from 5 to 10 bantas 20.00
c) Panti from 10 or more bantas 25.00
d) Panti from Panghulog 20.00
e) Panti Pantalan (floating) 20.00
f) Putok (less than 100 meters long) 30.00
g) Putok (more than 100 meters long) 50.00
h) Saliwsiw 25.00
i) Largarite 20.00
j) Putos 20.00
k) Salap 20.00
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l) Sapyaw 25.00
2) Fishermen using boats (three tons gross or less) with or without

motor
a) Non-Motorized boat P 5.00
b) Motorized boat 10.00
3) Fishermen using traps
a) Kitang P 20.00
b) Bumbon 10.00
c) Others 8.00
4) Registration fee for operation of a

fishing vessel of three tons or less 12.00/annum
5) Stocking Permit Fees per Ten Thousand

Fries 10.00/annum
SECTION 177. Time and Manner of Payment:
a) The rental fees for the lease of fishery rights granted by public
auction shall be paid either in cash or installments, the first
installment to be paid to the City Treasurer at the time all the
necessary documents granting the lease are duly approved and
subsequent installments on or before the twentieth day of the
anniversary date of the grant of such lease.
b) The license fee for the grant of exclusive fishery rights in Citywaters
for at least the corresponding current quarter shall be paid in
advance to the City Treasurer upon the awarding of such rights and
within the first twenty (20) days of every subsequent quarter.
Provided, that no refund shall be made to an individual who has
paid for a longer period than the current quarter if he decides to
discontinue such fishery rights.
c) The license fees for the privilege to catch fish from Citywaters with
nets, traps, and other fishing gears and the operation of a fishing
vessels shall be paid upon application of a license and within the
first twenty (20) days of January of every year for subsequent
renewal thereof.
SECTION 178. Surcharge for Late Payment – Failure to pay the fee
imposed in this Chapter shall subject the taxpayer to a surcharge of ten (10%)
percent of the original amount of fee due, such surcharge to be paid at the time
and the same manner as the original amount due.
a) Any person, who is not a grantee for license or privilege to fish

under any of the provisions of this Chapter is hereby allowed to
finish for domestic use in any Citywater for as long as non-
communal fishery therein is as yet established. Provided, that, such
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fishing shall not take place within fifty (50) meters from a fish
corral/pen duly licensed by the municipality; and, provided further,
that no fish caught under this privilege shall be sold.
b) No fish corral “baklad” shall be constructed within fifty (50) meters

from another fish corral unless they belong to the same licensee or
grantee, but in no case shall the distance be not less than thirty
(30) meters apart, except in water less than two (2) meters deep at
low tide, or unless previously approved by the Secretary of DENR.
c) Fish corrals shall be entirely open during closed season period or

periods established by the Department of Environment and Natural
Resources for the free passage of fish to enable a considerable
number of fish to reach the spawning ground.
d) Nothing in the license issued shall be construed as permitting the

lessee or licensee, grantee or permittee to take any construction
which will obstruct the free navigation in any stream or lake flowing
thru or adjoining the fish corral/pen, or impede the flow or ebb of
the tide to and from the area wherein the lessee or licensee,
grantee or permittee, is granted a fishery privilege.
e) The licensee agrees unconditionally to comply with all the laws,

orders, rules and regulations governing fishing now or which may
later be promulgated.
f) The licensee assures responsibility for any and all the acts of his
agents and employees of the contractors connected with his fishing
operation.
g) Failure to pay any installment, fee or file a bond when due as

prescribed in the permit, license, contract or regulation shall be
sufficient reason for the cancellation of the license, permit or
contract granted.
SECTION 180. Applicability Clause – The provisions of P.D. 704,

P.D. 1585 and the existing laws, rules and regulations governing fishing in the
Citywater as well as the granting of exclusive rights or privileges thru public
auction or otherwise are hereby adopted as part of this Chapter.
SECTION 181. Penalty – Any person, private or juridical, who

violates any provision of this Chapter shall be punished by a fine of not less than
Five Thousand Pesos (P5,000.00) or imprisonment of nor more than six (6)
months, or both at the discretion of the court.
TITLE VI – REGULATORY FEES
Chapter 36 – MAYORS PERMIT FEES FOR BUSINESS,

OCCUPATIONS AND OTHER ACTIVITIES
SECTION 182. Imposition of Fees – The following permit fees shall

be collected for the issuance of a permit by the City Mayor or his duly authorized
deputies to operate a business, pursue an occupation or calling, or undertake an
activity within the municipality.
a) On the operation of business:

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1) Dealers in fermented liquors, distilled spirits and/or wines,

except for wine houses/cellars, which shall be based on
capitalization:
a) Wholesale dealer in foreign liquors P 400.00
b) Retail dealers in foreign liquors 200.00
c) Wholesale dealers in domestic liquors 150.00
d) Retail dealers in domestic liquors 100.00
e) Wholesale dealers in fermented liquors 150.00
f) Retail dealers in fermented liquors 100.00
g) Wholesale dealers in vino liquors 100.00
h) Retail dealers in vino liquors 75.00
i) Retail dealers in tuba, basi and/or tapuy 50.00
2) Dealer in tobacco:
a) Retail leaf tobacco dealer P 150.00
b) Wholesale leaf tobacco dealers 250.00
c) Retail tobacco dealers 75.00
d) Wholesale tobacco dealers 150.00
3) Owners or operators of amusement places/devices:
a) Night clubs/day clubs P 3,500.00
b) Supper clubs, cocktail lounges, bars,

disco houses, beer gardens, and other
similar establishments 3,000.00
c) Cabarets, dance halls, or dancing

pavilions 750.00
d) Social clubs/voluntary associations

or organizations 750.00
e) Skating rinks 750.00
f) Bath houses, resorts and the like,

per establishments 750.00
g) Steam baths, sauna baths and the like,

per establishments 3,500.00
h) Billiard halls, pool halls, per table 20.00

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i) Bowling establishments 3,000.00
j) Circuses, carnivals, fun houses and

the like 1,000.00
k) Merry-go-round, roller coaster, ferris

wheels, swings, shooting galleries, or
Similar contrivances and side show
booths, per contrivance or booth 100.00
l) Theaters and cinema houses:
Air-conditioned P 4,000.00
Non-air conditioned 2,000.00
Itinerant operators 50.00/day
m) Boxing stadia, auditoriums, gymnasia,

concert halls, or similar halls or
establishments 3,000.00
n) Race track establishments 3,000.00
o) Pelota/tennis/squash courts per court 50.00
p) Jai-alai and/or coliseum establishments 3,500.00
q) Off-track or off-front betting stations,

per station 1,000.00
r) Amusement devices, per device 50.00
4) Financial institutions and/or lending institutions (pawnshops,

banks, insurance companies, savings and loan associations,
financial and/or lending investors), per establishments:
Main Office P 4,000.00
Per Branch 2,000.00
Money shops, per establishments 1,000.00
5) Dealer in securities, including foreign

exchange dealers P 1,000.00
6) Educational life plan/memorial plan:
Principal Office P 2,000.00
Per Branch/agency 1,000.00
7) Subdivision operators P 1,000.00
8) Private cemeteries/memorial parks P 2,000.00
9) Boarding houses/lodging houses P 200.00

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11) Dancing schools/judo karate school/

driving schools/ speed reading/EDP, etc. P 200.00
12) Nursery, vocational, and other schools

not regulated by the MECS P 500.00
12) Driving ranges P 500.00
13) Golf links P 1,000.00
14) Mini-golf links P 500.00
15) Polo grounds P 2,000.00
16) Private detective/security agencies:
Principal Office P 250.00
For every locality where security guards

are posted 100.00
b) On other activities:
1) On delivery trucks or vans to be paid by

the manufacturers, producers of and
dealers in any product regardless of the
number of trucks or vans P 100.00
2) For maintaining, widow/display office P 150.00
3) Promoters, sponsors or latent scouts P 250.00
4) For holding stage shows or floor/fashion

shows, payable by the operator P 250.00
5) For maintaining of an office, such as liaison

officer, administrative officer and/or similar
office, with an area as follows:
400 sq. m. or more P 700.00
300 sq. m. or more but less than 400 sq. m. 600.00
Less than 50 sq. meters 100.00
6) For operating private warehouse or bodega of

wholesalers/retailers, importers and exporters
except those which business is duly licensed
in the locality where such bodega is located P 1,500.00
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7) Cold storage P 250.00
8) Refrigerating cases P 100.00
9) Lumberyards P 300.00
10) Car exchange on consignment basis P 750.00
11) Storage and sale of flammable or

explosive substance P 1,000.00
12) Peddlers P 50.00
13) Signboards, billboards and other forms

of advertisements P 100.00
House to house promotional sales, per

salesman 10.00/day
14) Film shooting on location, per day P 200.00
15) Gun clubs 500.00
16) Judo-karate clubs 200.00
17) Candle or soap factory:
a) With Machinery P 1,500.00
b) W/out machinery 500.00
18) Manufacturer of paint, paste, ink dyes

and other similar products:
a) With machinery P 2,000.00
b) W/out machinery 1,000.00
19) Manufacturer or coconut oil and other

kinds of edible oil:
20) Manufacturer of lard, boiling fat, butter

sauce, sausages, hotdog, baloney and
other kinds of similar products:
21) Manufacturers of coffee or chocolate,

candies, sweets, and other similar
products:
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22) Ice cream or ice drop factory:
23) Tanneries P 2,500.00
24) Assaying Laboratories P 500.00
25) Ice Factory P 2,000.00
26) Manufacturer of Pharmaceutical Products:
27) Manufacturer of perfumeries or lotion,

hair tonics, hair pomades, lipstick,
cosmetics and other similar products:
28) Manufacturer of batteries for motor

vehicles, charging and re-charging of
batteries P 1,500.00
29) Manufacturer of neon lights 1,000.00
30) Carpentry, manufacture of wooden boxes:
31) Manufacturer of mattresses:
a) With bed factory connection P 1,500.00
b) W/out bed factory connection 1,000.00
32) Manufacturer of and repair of shoes:
33) Manufacturer of shell and wooden

furnitures, all kinds:
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34) Establishment for the construction and

repair of bodies of motor vehicles/
assembler of trucks, busses and heavy
equipments:
a) With machinery installation P 2,500.00
b) W/out machinery installation 1,500.00
c) Construction of body of light

vehicles 500.00
35) Establishment for the repair of motor

vehicles:
a) With an area of more than

1,000 sq. m. P 500.00
b) With an area of more than

500 sq. m. but not exceeding
1,000 sq. m. 400.00
c) With an area of 500 sq. m. or less 300.00
36) Blacksmith shops:
a) With machinery and forges P 600.00
b) W/out machinery but with forges 400.00
37) Machinery shops establishments for

manufacturing or repairing parts of
mechanical apparatus or engines or
manufacturing any kind of articles
made of brass, iron or other materials:
a) With more than 10 lathes P 1,500.00
b) With 7 to 10 lathes 1,000.00
c) With 4 to 6 lathes 750.00
d) With lathes not exceeding 3 P 500.00
e) W/out machinery 350.00
38) Repair shops for pianos, auto-pianos,

radios, phonographs, typewriters,
mimeographs and other similar apparatus:
a) With machinery P 400.00

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39) Foundries of iron bronze:
a) Founding of 5 or more tons a day P 1,500.00
b) Founding of less than 5 tons a day 1,000.00
40) Welding shops P 500.00
41) Lithographer, engraver or printer:
42) Tinsmith:
43) Photo engravers P 750.00
44) Photo studios or establishments P 350.00
45) Manufacture or matches P 1,000.00
46) General repair of articles of Iron,

Brass, etc.:
47) Restaurant, panciterias, cafes and

cafeterias, carinderias, or any other
public eating places:
a) Restaurants or panciterias with

more than 50 seating capacity P 500.00
b) Restaurants or panciterias with

less than 50 seating capacity 400.00
c) Cafes and cafeterias P 300.00
d) Carinderias 200.00
48) Refreshment parlors:
a) With 20 or more seating capacity P 350.00
b) With less than 20 seating capacity 250.00
49) Hotels and motels:
a) With 30 or more rooms P 4,000.00

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b) With 20 or more but less than

30 rooms 3,000.00
c) With 10 or more but less than

20 rooms 2,000.00
d) With less than 10 rooms 1,000.00
50) Sari-sari Store:
a) Those located on the corners of

two (2) streets P 350.00
b) Those located along a street but

not corners 250.00
c) Those located in interiors not along

a street 150.00
51) Manufacture of aerated water or softdrins P 3,000.00
52) Barber shops:
a) With 20 or more chairs P 300.00
b) With 10 or more but less than

20 chairs 250.00
c) With 5 to 9 chairs 200.00
d) With 4 or less chairs 150.00
53) Hardware store P 1,000.00
54) Manufacture of bricks, tiles, hollow blocks

and other similar products:
a) Bricks and tiles P 3,000.00
b) Culvert pipes up to 36” diameter 2,500.00

c) Hallow blocks, decor blocks, etc. P 1,000.00
d) Hallow blocks only 500.00
55) Distillery, brewery or rectifier and

compounder P 4,000.00
56) Second hand stores:
a) Hardware and scrap parts, not

spare parts P 750.00
b) Furniture and household goods 500.00
57) Grocery store P 500.00

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58) Dealer in machineries, automobiles, motor

cars, trucks, jeeps, jeepneys, and all other
kinds of motor vehicles, machineries or
accessories and spare parts:
a) Dealers in new motor vehicles and

spare parts P 1,500.00
b) Dealers in second hand motor

vehicles and spare parts 1,000.00
59) Establishment for repair of motor vehicles P 350.00
60) Bakeries:
a) Those having 4 ovens or more P 1,000.00
b) Those having 2 to 3 ovens 750.00
c) Those having one oven 500.00
d) Hot pan de sal 250.00
61) Undertakers:
a) With embalming establishment and

depositing corpses P 1,000.00
b) Rendering funeral services only 750.00
62) Manufacture and sale of rattan chairs, etc:
63) Manufacture of mirror and art glasswork:
a) With Machinery P 1,000.00
64) Factory/Manufacturer of cards P 1,000.00
65) Printing shops P 500.00
66) Printing shops P 500.00
67) Manufacturing of Bagoong P 200.00
68) Laundry establishment using

washing machines P 2,500.00
69) Manufacture of eyeglasses:

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70) Manufacture of floor wax:
71) Manufacture of “mike”, “bihon”, “misua”,

and other kind of similar products P 1,000.00
72) Beauty parlors or shops P 250.00
73) Repackers of wine and distilled spirits P 1,000.00
74) General Merchandise:
a) Located in the poblacion or in a

shopping center/public market P 350.00
b) Located outside the poblacion

or shopping center/public market P 200.00
75) Recapping (Tire Plant)/machine used P 350.00
76) Manufacturer of rubber products:
a) Rubber tires and tubes P 3,000.00
b) V-belt and automotive hoses P 2,500.00
c) Rubber bushing and other similar

products P 1,000.00
77) Manufacture of plastic products (recycled) P 1,000.00
78) Extraction and hauling of sand, gravel,

and other quarry resources P 1,000.00
79) Steel mill with smelting, struder and

roller machine P 4,000.00
80) Manufacturer of steel products with

struder and rolling machine:
a) Manufacturer of steel bars with sizes

of ½ dia. up and G.I. pipes angle
bars and G.I. sheets P 3,000.00
b) Steel bars 3/8 in. dia. below, c.w.

nails, chicken wires, and other
similar hardware items P 2,500.00
81) Manufacture of paper and cardboard:
a) Manufacturer of paper and cardboard P 3,000.00

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b) Manufacturer of paper products such

as school pad, notebook, band paper,
cardboard boxes and other similar
products 2,500.00
82) Integrated textile mills P 3,500.00
83) Manufacturer of textile, knitting and dyeing P 3,000.00
84) Textile finishing service (dyeing only) P 2,500.00
85) Garment manufacturer (RTW) and contractor:
a) With more than 30 sewing machines P 2,000.00
b) With 15-30 sewing machines 1,500.00
c) With less than 15 sewing machines 500.00
86) Vulcanizing, radiator repair shop, rewinding

shop, battery repair and recharging P 350.00
87) Manufacturer of snack food:
a) With machine P 2,000.00
b) W/out machine 500.00
88) Nickel plating, chromium plating and

anodizing services P 1,000.00
89) Manufacturer of aluminum products P 2,000.00
90) Sawmill P 3,000.00
91) Kiln drying plant P 2,000.00
92) Manufacturer of automotive accessories P 750.00
93) Manufacturer of canned goods:
a) With 3 or more steam cookers P 3,000.00
b) With less than 3 steam cookers 1,500.00
94) Manufacturer of home appliances:
a) T.V., betamax, air-conditioner and

refrigerators P 3,000.00
b) Radio, clock, electric fan, etc. 2,500.00
95) Manufacturer of stainless and kitchenware P 2,500.00
96) Feedmill, bonemill, fishmeal, corn and ricemill:
Capacity:
160 | P a g e
a) More than 100 cavan/day P 2,500.00
b) Less than 100 cavan/day 1,000.00
97) Manufacturer of plastic:
a) With more than 2 extruder machine P 3,500.00
b) With one extruder machine 2,500.00
c) With more than 3 injection machine 2,500.00
d) With less than 2 injection machine 2,000.00
e) With crusher and extruder machine 2,000.00
f) With more than 3 extrussion blower 2,500.00
g) With less than 2 extrussion machine 2,000.00
98) Wholesale lumber dealer:
a) With machine P 2,000.00
b) W/out machine 1,000.00
99) Apartments (for lease):
a) Ten (10) doors up P 750.00
b) Five (5) to nine (9) doors 500.00
c) With less than five (5) doors 250.00
100) Dormitories/Boarding house:
a) 21 beds up P 400.00
b) 10 to 20 beds 300.00
c) With less than 10 beds 200.00
101) Medical/Dental clinics P 250.00
102) Animal clinic P 200.00
103) Private hospital:
a) More than 21 bed P 1,000.00
b) 12 to 20 beds 750.00
c) With less than 12 beds 500.00
104) On owners, operators, or maintainers of

gasoline service/filling stations:
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a) With an area of 1,500 sq. m. or more

and/or with not less than seven (7)
dispensing pumps P 8,000.00
b) With an area of 1,000 sq. m. but not

more than 1,500 sq. m. and with five
(5) or six (6) dispensing pumps 6,000.00
c) With an area of less than 1,000 sq. m.

and four (4) dispensing pumps 4,000.00
d) Curb pumps and filling pumps 2,000.00
The gross receipts of services of services rendered such as

oil change, greasing, washing and other similar services
shall be subject to the graduated tax on contractors. In this
connection, service station operators shall submit quarterly
gross receipts on services rendered, and failure to do so
shall subject the owner or operator or responsible officer, if a
corporation, to a fine of One Thousand Pesos (P1,000.00)
for the first offense and a fine of not more than Five
Thousand Pesos (P5,000.00) or six moths imprisonment on
subsequent offenses.
c) All other business not specifically mentioned:
With gross sales: Annual Fee
Less than P 3,000 P 50.00
3,000.00 or more but less than 10,000.00 100.00
600,000.00 or more but less than 700,000.00 1,000.00
900,000.00 or more but less than 1,000,000.00 2,500.00
1,000,000.00 to 10,000,000.00 4,000.00

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Over 10,000,000.00 6,000.00
Provided, that on businesses with principal offices maintaining or

operating branch or sales offices, the following permit fees per
branch shall be imposed:
W/sale of Principal Office w/in the Principal Offices is

same locality outside the locality
P10 M or over P1,000.00 per branch/ P2,000.00 per branch/
per business activity per business activity
P1 M or over but P5,00.00 per branch/ P1,000.00 per branch/
Less than P10 M per business activity per business activity
Below 1 Million P300.00 per branch/ P500.00 per branch/
per business activity per business activity
d) All occupations or callings subject to periodic inspection,

surveillance and/or regulations by the City Mayor like animal
trainer, auctioneer, barber, bartender, beautician, bondsman,
butcher, chambermaid, cook, criminologist, electrician, club/floor
manager, forensic expert, fortune teller, hair stylist, handwriting
expert, hospital attendant, life-guard, make-up artist, manicurist,
masseur-attendant, mechanic, photographer (itinerant), private
ballistic expert, rigdriver (cochero), taxi dancer, waiter
P 30.00
One business occupation or calling does not become exempt by

being conducted with some other businesses, occupation or calling
for which the permit fee has been paid.
SECTION 183. Payment of Fees – Permit fees prescribed under this

Chapter shall be paid to the City Treasurer or his duly authorized deputies before
any business, occupation or calling can be lawfully begun or pursued. In the
ensuing year, payment of the annual permit fees shall be within the first twenty
(20) days of the beginning of the calendar year. Provided, however, that the
necessary documents may be processed in accordance with the following
schedule:
1) Those whose family names, corporate or company names begin

with letters A to F shall be processed on or before the 20 th day of
January.

with letters G to L shall be processed on or before the 20th day of
April.

with letters M or R shall be processed on or before the 20 th day of
July.

with letters S or Z shall be processed on or before the 20 th day of
October.
In case of change of ownership of the business as well as the location

thereof from one municipality to another, it shall be the duty of the owner, agent
or manager of such business to secure a new permit and pay the corresponding
permit fee as though it were a new business.
163 | P a g e
a) Supervision and control over establishments and places – To

maintain peaceful, healthful, sanitary and safe conditions in the
Municipality, businesses and occupations shall be conducted in
such manner and mode prescribed under such rules and
regulations promulgated by the MMC in accordance with existing
laws.
b) Application for permit – An application for permit shall be filed with

the City Mayor or his duly authorized deputies. The 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, occupation or undertaking to be conducted, and
such other information as may be prescribed.
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 licensee.
Permit may be refused to any person (1) who had previously

violated any ordinance or regulation relative to the granting of
permits; (2) whose business establishment or undertaking does not
conform with zoning regulations, safety, health and other
requirements of the Metropolitan Manila Commission or its duly
authorized deputies; (3) who has an unsettled tax obligation, debt
or liability to the government; or (4) who is not qualified under any
provision of law or regulation to establish or operate the business
applied for.
c) Issuance of permit – Upon approval of the application for a permit,

two (2) copies of the Mayor’s permit together with the application
signed by the City Mayor or his duly authorized deputy shall be
returned to the applicant. One (1) copy shall be presented to the
City Treasurer or his duly authorized deputies as basis for the
collection of the permit fee and the corresponding business tax, if
any.
Every permit issued shall show the name of the applicant,

his nationality, marital status, address, nature of organization,
(whether sole proprietorship, partnership or corporation) location of
business, date of issue and expiration permit, and such other
information or date a may be necessary.
d) Posting of permit – Every license shall keep his permit posted at all
times in a conspicuous place of the business establishment or
office. If he has no fixed place of business or office, he shall keep
the permit or copy thereof, in his person. The permit shall
immediately be produced upon demand by the duly authorized
deputies of the City Mayor or Treasurer.
e) Renewal of permit – The permit issued shall be renewed every

fiscal year within the prescribed period upon payment of the
corresponding fee prescribed under this Chapter.
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f) Revocation of permit – When a person doing business or engaging

in an activity under the provisions of this Title violates any provision
of this Chapter; violates any condition set forth in the permit;
refuses to pay an indebtedness or liability to the Metropolitan
Manila Government; abuses his privilege to do business or pursues
an activity within Metropolitan Manila to the injury of public morals
or peace; when the place where such business or undertaking is
conducted becomes a nuisance or is permitted to be used as a
resort for disorderly characters, criminals, or women of ill repute; or
when the applicant has made any false statement on any portion in
his application, the City Mayor or his duly authorized deputies may,
after investigation, revoke the permit. Such revocation shall forfeit
all sums, which may have been paid within respect to the right
granted in addition to the penalties provided for under this Title.
g) Expiration upon revocation or surrender – Every permit shall cease

to be in force upon revocation or surrender thereof. Every person
holding a permit shall surrender the same upon revocation, or upon
closure of the business or discontinuance of the undertaking for
which the permit was issued. The business shall be deemed finally
closed only upon payment of all taxes, charges or fees due,
thereon.
Chapter 37 – SANITARY INSPECTION AND

HEALTH CERTIFICATE FEES
SECTION 185-a. Sanitary Inspection Fee – Every owner/operator of

business, industrial, commercial, or agricultural establishments, accessoria,
building or house for rent, shall secure sanitary certificate or permit for the
purpose of supervision and enforcement of existing rules and regulation on
sanitation and safety of the public upon payment to the City Treasurer of an
annual fee with the following schedule:
a) Aircraft companies P 1, 450.00

b) Water companies P 1, 450.00
c) Financial institutions, such as banks, pawnshops, money shops,

insurance companies, finance and other investment companies,
dealers in securities and foreign exchange dealers:
Main Office P 950.00

Every branch thereof 700.00
d) Gasoline service/filling stations P 700.00
e) Private hospitals P 1,500.00
f) Medical Clinics and dental and animal hospitals P 500.00
g) Dwellings and other spaces for lease or rent:
1) Hotels, motels, apartels, pension inns, drive inns:
With 150 or more rooms P 800.00
With 100 to 149 rooms 600.00

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With 50 to 99 rooms 400.00
With 25 to 49 rooms 300.00
With less than 25 rooms 200.00
2) Apartments, per door P 20.00
3) House for rent P 20.00
4) Dormitories, lodging or boarding house, with

accommodations for:
40 or more boarders or lodgers P 400.00

15 to 39 boarders or lodgers 250.00
Less than 15 boarders or lodgers 150.00
h) Institutions of learning P 600.00
i) Media facilities P 150.00
j) Telegraph /teletype, cable and wireless

communication companies P 150.00
k) Telephone/electric and power companies:
Main Office P 1,450.00

Every branch/station thereof 550.00
k) Administration offices, display offices, and/or

office of professionals P 100.00
l) Peddlers P 20.00
m) Lending investors P 200.00
n) All other business, industrial, commercial, agricultural

establishments not specifically mentioned above:
With an area of 1,000 sq. m. or more P 1,100.00
500 or more but less than 1,000 sq. m. 800.00
200 or more but less than 500 sq. m. 500.00
50 or more but less than 100 sq. m. P 200.00
o) Portability of Drinking Water Clearance P 50.00
Sanitary Clearance
(a)Water Tanker/Vehicles P 100.00
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(b)Vending Machine/ATM P 50.00

(c)40HR Basic Course on Food Sanitation P 150.00
(d)20-Hour Basic Course on Wwater-
Sanitation for Water Handlers P 50.00
In the case where a single person, partnership or corporation conducts or

operates two or more businesses in one place or establishment, the sanitary
inspection permit fee shall be imposed on the business with the highest rate.
SECTION 185-a. Sanitary Permit to Operate (card/sticker) P 50.00
SECTION 186. Health Certificate Fee – All persons required by

existing laws, rules and regulations to secure health certificates from the Office of
the Local Health Officer shall pay semi-annual fee of Fifty (P50.00) Pesos.
SECTION 187. Time of Payment – The sanitary inspection fee

prescribed under this Chapter, shall be paid at the Office of the City Treasurer
concerned within ten (10) days from the date of inspection while the Health
Certificate Fee prescribed under Section 151, shall be paid upon issuance of
such Health Certificate.
SECTION 188. Administrative Provisions – Except as otherwise

provided, the Local health Officer or his duly authorized representatives, shall
conduct an annual inspection of all houses, accessoria, or buildings for rent or as
soon as circumstances require and all business establishments (commercial,
industrial, agriculture) in their respective localities in order to determine their
adequacy of ventilation, propriety of habitation and general sanitary conditions
pursuant to the existing laws, rules and regulations. Sanitary permit shall be
issued to the owner by the Local Health Officer or his duly authorized
representative after such inspection was conducted and found to be sanitary.
Every permit issued shall show the name of the applicant, his nationality,
marital status, address, nature of organization, (whether sole proprietorship,
partnership or corporation), location information or data as may be necessary.
The permit shall be granted for a period of not more than one year and
shall expire on the 31st day of December following the date of issuance thereof,
unless revoke or surrendered earlier.
Every permit shall cease to be in force upon revocation; surrender of

same; upon closure of the business or discontinuance of the undertaking for
which the permit was issued. The business shall be deemed finally closed only
upon payment of all taxes, charges and fees due thereon.
Chapter 38 – FEES FOR SEALING AND LICENSING OF WEIGHTS

AND MEASURES INSTRUMENTS
SECTION 189. Imposition of Fees – The following are imposed for

the sealing and licensing of weights and measures:
(a) For sealing linear metric measures
Not over one meter P 10.00
Measure over one meter 15.00
(b) For sealing metric measure of capacity

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Not over ten liter 10.00
Over ten liters 15.00
(c) For sealing metric instrument of weights
With capacity of not more than 30 kg 10.00
With capacity of more than 30 kg but not more than 300 kg 15.00
With capacity of more than 300 kg but not more than

3,000 kg 25.00
With capacity of more than 3,000 kg 35.00
(d) For sealing apothecary balance or other balance of precision:
Over 3,000 kg 25.00
Over 300 kg to 3,000 kg 20.00
Over 30 to 300 kg 15.00
30 kg or less 10.00
(e) For sealing scale or balance with complete set of weights:
For each scale or balance with complete set of weights

for use therewith 200.00
for each extra weight 20.00
For each and every re-testing and re-sealing of weights and

measures instruments including gasoline pumps outside the office
upon the request of the owner or operator, an additional service
charge of Twenty (P20.00) pesos for each instrument shall be
collected.
SECTION 190. Payment of Fees and Surcharge – The fees herein

imposed shall be paid and collected by the City Treasurer upon the sealing or
licensing of the weights or measures instruments and renewable on or before the
anniversary date thereof. The official receipt evidencing payment shall serve as a
license to use such instrument for one year from the date of sealing unless such
instrument becomes defective before the expiration period. Failure to have the
instrument re-tested and the corresponding fee paid therefor within the
prescribed period shall subject the owner or use to a surcharge of five hundred
(500%) percent of the prescribed fess which shall no longer be subject to
interest.
SECTION 191. Exemptions:
a) All instruments for weights and measures used in government work

or maintained for public use by any instrumentality of the
government shall be tested and sealed free.
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b) Dealer of weights and measures instruments intended for sale.
SECTION 192. Administrative provisions:
a) City Treasurer are hereby required to keep full sets of secondary

standard for the use in testing of weights and measures
instruments. These secondary standards shall be compared with
the fundamental standards in the National Institute of Science and
Technology annually.
b) The City Treasurer or his deputies shall conduct periodic physical

inspection and test weights and measures instruments within its
locality.
c) Instruments of weights and measures found to be defective and

such defect is beyond repair shall be confiscated in favor of the
government and shall be destroyed by the local treasurer in the
presence of the Local Auditor or their representative.
SECTION 193. Fraudulent Practices Relative to Weights and

Measures and Corresponding Penalties:
a) Fraudulent practices relative to weights and measures – Any

person, other than the official sealer of weights and measures:
1) Who places an official tag or seal upon any instrument of

weights or measures, or attaches it thereto; or
2) Who fraudulently imitates any mark, stamp, or brand, tag or

other characteristic sign used to indicate that weights and
measures have been officially sealed; or
3) Who alters in any way the certificate given by the sealer as

an acknowledgment that the weights and measures
mentioned therein have been duly sealed; or
4) Who makes or knowingly sells or uses any false or

counterfeit stamp, tag, certificate, or license, or any dye for
printing or making stamps, tags, certificates, or licenses
which is an imitation of, or supports to be a lawful stamp,
tag, certificate or license of the kind required by the
provisions of this Chapter; or
5) Who alter the written or printed figures or letters on any

stamp, tag, certificate or license used or issued; or
6) Who has in his possession any such false, counterfeit,

restored or altered stamp, tag, certificate, or license for the
purpose of using or re-using the same in payment of fees or
charges imposed in this Chapter; or
7) Who procures the commission of any such offense by

another; shall for each of the offense above, be fined by not
less than five hundred (P500.00) pesos nor more than five
thousand (P5,000.00) pesos or imprisonment for not less
than one month nor more than one year, or both at the
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b) Unlawful possession or use of instrument not sealed within twelve

(12) months from last sealing:
Any person making a practice of buying or selling goods by

weights and/or measures, or of furnishing services the value of
which is estimated by weight or measure, who has in his
possession, without permit, any unsealed scale, balance, weight or
measure, and any person who uses in any purchase or sale or in
estimating the value of any service furnished, any instrument of
weight or measure that has not been officially sealed, or if
previously sealed, the license therefor has expired and has not
been renewed in due time, shall be punished by a fine of not
exceeding five hundred (P500.00) pesos or by imprisonment of not
exceeding one (1) year, or both at the discretion of the court.
If, however, such scale, balance, weights or measures, has

been officially sealed at some previous time and the seal and tag
officially affixed thereto remain intact and in the same position and
condition in which they were placed by the official sealer, and the
instrument is found not to have been altered or rendered inaccurate
but still to be sufficiently accurate to warrant its being sealed
without repairs or alterations, such instrument shall, if presented for
sealing promptly on demand of any authorized sealer or inspector
of weights and measures, be sealed, and the owner, possessor or
user of the same shall be subject to no penalty except a surcharge
equal to five (5) times the regular fee fixed by law for the sealing of
an instrument of its class, this surcharge to be collected and
accounted for by the City Treasurer in the same manner as the
regular fees for sealing such instrument.
c) Alteration or fraudulent use of instrument of weights and measures:
1) Any person with fraudulent intent, alters any scale or

balance, weight or measure after it is officially sealed or who
knowingly uses any false scale or balance, weight or
measure, whether sealed or not, shall be punished by a fine
of not less than five hundred (P500.00) pesos not more than
five thousand (P5,000.00) pesos or by imprisonment of not
less than three (3) months nor more than two (2) years, or
both at the discretion of the court.
2) Any person who fraudulently gives short weight or measure

in the making of a sale, or who fraudulently takes excessive
weight or measure in the making of a purchase, or who,
assuming to determine truly the weight or measure, of any
article bought or sold by weight or measure, fraudulently
misrepresents the weights or measures thereof, shall be
punished by a fine of not less than five hundred (P500.00)
pesos nor more than five thousand (P5,000.00) pesos or by
imprisonment of not less than three (3) months not more
than two (2) years, or both.
SECTION 194. Administrative Penalties – The City Treasurer may

compromise the following acts or omission not constituting fraud.
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a) Any person making a practice of buying or selling by weight and

measure using unsealed and/or unregistered instrument:
1) When correct P 100.00
2) When incorrect but within tolerable

allowance of defect or short measures 200.00
b) Failure to produce weight and measure tag or license or certificate

upon demand but the instrument is duly registered:
1) When correct P 50.00
2) When incorrect but within tolerable

allowance of defect or short measures 100.00
c) Any person found violating any of the above two (2) provisions for
the second time shall be fined twice the above penalty.
Chapter 39 – PROCESSING FEES FOR ZONING OR

LOCATIONAL CLEARANCE
SECTION 195. Imposition of Fees – The following fees for zoning or

locational clearance for land use within the municipality shall be collected by the
City Treasurer or its authorized deputies from the owners and/or contractors of
land development, construction, renovation and expansion projects, as follows;
a) Application/Filing Fee – For every application for locational

clearance irrespective of whether approved or not; motions for
reconsideration, reclassification and for filing of complaint are as
follows:
1) For locational clearance P 20.00
2) For motion for reconsideration 50.00
3) For petition/request for reclassification 300.00
This excludes the cost of reclassification proceedings such as

production/reproduction of maps and other documents; public
hearings and publication, which shall likewise be charged to the
account of the applicant/proponent.
4) For filing complaint, except those involving

pauper-litigant which shall be free of charge P 200.00
b) Processing Fee – For approved application for locational clearance

whether the project or activity to be undertaken is conforming or
non-conforming, in accordance with the following schedules:
1) Residential (single detached and

duplex type) P 1.00/sq. m. of
total floor area
2) Commercial establishments including

apartments, mass housing, townhouses
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constructed primarily for gain purposes P 2.00/sq. m. of

total floor area
3) Industrial establishments P 5.00/sq. m. of

total floor area
4) Institutional (schools, hospitals, etc.) P 1.00/sq. m. of

total floor area
5) Memorial Parks/Cemeteries P 1.00/sq. m. of

total land area
6) Agro-Industrial:
a) Manufacturing P 5.00/sq. m. of
total floor area
b) Non-Manufacturing P 2.00/sq. m. of
total land area
7) Telecommunication/Towers P 100/sq. m. of
total base
8) Billboards P 0.10/0.30 per

square meter
9) Yards utilized for commercial

purposes P 0.30/sq. m. of
total land area
10) Yards utilized for industrial

purposes P 0.50/sq. m. of
total land area
11) All types of renovation – Fifty (50%) percent of the

prescribed rate.
Provided that commercial activities and auxiliary uses that from part of a
residential building or, customarily conducted in dwelling or houses, shall be
treated as application for the construction of a residential house and shall pay the
amount corresponding to such use, except when the maximum floor area
devoted to such commercial activities or auxiliary uses, exceeds thirty (30%)
percent of the total floor area of the whole residential building.
c) Certificate Fee – For each certificate of conformance/non-

conformance and all other certifications issued P 10.00
SECTION 196. Escalation Clause – Upon recommendation of the

Planning Administrator, the City Mayor may increase by not more than fifty (50%)
percent or may decrease by not more than twenty five (25%) percent and not
oftener than once a year all rates prescribed in the preceding Section.
SECTION 197. Time of Payment – The prescribed processing fees

shall be paid to the City Treasurer or its duly authorized deputies before any land
development, construction or renovation project is lawfully begun or pursued
within the territorial jurisdiction of the Municipality.
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SECTION 198. Exemption – Except for government-owned or

controlled corporation, all government projects whether national or local, are
exempt from the payment of the prescribed fees. Provided, however, that the
locational clearance must be secured prior to the finalization of plans and
issuance of the corresponding building permit.
Chapter 40 – POLICE CLEARANCE FEES
SECTION 199. Imposition of Fees – The following fees shall be

collected for every certificate issued to any person requesting for issuance of
police clearance:
(a) For employment, scholarship, study grant or other purposes

not herein specified:
local P 50.00
abroad 200.00
(b) For firearms permit application 50.00
(c) For a change of name 500.00
(d) For passport, visa application 100.00
(e) For application for Filipino citizenship 200.00
(f) For some other reasons 150.00
Any renewal of police clearance certificate shall be charged the same rate
as above, except those renewed upon request of the party to whom the same
was issued within one (1) year from issuance of the original which shall be
subject to fifty (50%) percent of the fee payable.
SECTION 200. Exemption – The fee shall not be collected from:
a) Officials and employees of local governments; and
b) National government officials and employees in relation to official

business
SECTION 201. Payment of Fees – The fees shall be paid to the local
treasurer or his duly authorized deputies by the person applying for police
clearance.
Chapter 41 – PERMIT FEES ON EXCAVATION
SECTION 202. Excavation Defined:
Excavation shall be defined as any digging or unearthing in the

streets/thoroughfares, including passageways and sidewalks within the
municipality for the installation, repair or improvement of water pipes, gas pipes,
telephone or telegraph wires or cable conduit, sewer and drainage system and/or
pipes, telephone construction/improvements, communication and power lines
undertaken by the government/public/private utility companies.
SECTION 203. Filing of Application and Issuance of Excavation

Permit Affecting National and Local Roads – Application for permit to
undertake diggings and excavations in national and local roads, except private
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roads, except private roads not yet turned over to the Citygovernment shall be
filed with office of the City engineer, who shall issue the corresponding permit
upon payment of appropriate fees and restoration deposits.
SECTION 204. Conditions of Permit – The permit to undertake

excavations/diggings shall contain, among other things, such conditions as may
be necessary to ensure public safety and convenience. All such
diggings/excavations shall be in accordance with the excavation and installation
plans as approved by the Office of the City engineer.
SECTION 205. Exercise of Supervision – All diggings and

excavations shall be under the supervision of the Project Engineer of the
Contractor and the duly authorized representative of the public utility
company/government agency undertaking the project. However, such diggings
and excavations shall be subject to the inspection of the City engineer or his duly
authorized representative to ensure compliance with the installation plans and
other conditions in the permit.
SECTION 206. Payment of Fees and Charges – The following fees

and charges shall be collected from all applicants whether private or government
agencies those specifically exempted by law, who shall make or cause to be
made any excavation or diggings on any streets and thoroughfares, including
passageways and sidewalks within the municipality.
1) Processing Fee
a) For poles and house connections P 50.00
b) For all other excavations 100.00
2) Excavation Permit Fee
a) For fifty (50) linear meter or less but

not over the maximum width of a trench
of one-half (0.50 m.) meter P 100.00
b) Over and above fifty (50) l.m. 10.00/l.m.
c) Over and above one-half (0.50) linear

meter trench width 10.00/l.m.
d) For installation of wooden/concrete

utility poles 25.00/pole
3) Restoration Deposits
The restoration deposit shall be based on the, following schedule:
Per sq. m. or
fraction thereof
a) Concrete Pavement
a.1) 9” thickness P 430.00
a.2) 8” thickness 390.00

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Concrete Sidewalk P 240.00
Macadam Pavement 95.00
Asphalt Pavement 260.00
b) Asphalt Pavement
b.1) 2” thickness P 260.00
c) Curb and Gutter P 200.00/l.m.
3.1) Restoration works and other consequential responsibilities or

obligations over diggings/excavations after the completion of
the underground works shall be done by the implementing
agency (IA).
3.2) The utility company/implementing agency (IA) shall post a

cash deposit for restoration cost based on the schedule of
restoration rates and/or performance bond to the City
Treasurer. The said cash deposit shall be refundable. For
restoration works to be undertaken by contract, the
implementing agency (IA) contractor shall post a guaranty
bond equivalent to the computed restoration cost.
3.3) For individual connections, a cash payment for restoration

works shall be made to the City Treasurer.
4) Maintenance Deposit
The utility company/implementing agency shall maintain for

a period of six (6) months from date of acceptance the restored
excavated portion of the road right of way, it shall be deposited to
the CityGovernment the equivalent amount based on the following
schedule or rates which shall be utilized by the concerned agency
in case of the failure of the utility company/implementing
agency/contractor to repair the damaged portion of the restored
right-of-way. This maintenance deposit shall be refunded with in
one (1) month after the expiration of the six (6) months period.
a) Concrete Pavement
a.1) 9” thickness P 108.00/sq.m.
a.2) 8” thickness 97.00/sq.m.

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b) Asphalt P 65.00/sq.m.
c) Macadam 24.00/sq.m.
d) Curb and Gutter 19.00/l.m.
SECTION 207. Excavation Affecting Adjoining Properties:
1) Temporary support adjoining property –
The person causing any excavation to be made shall

provide such sheet piling and bracing as they may be
necessary to prevent materials or structures of adjoining
property from caving in before permanent support shall have
been provided for the sides of an excavation.
2) Permanent support adjoining property –
Whenever provisions are not for the permanent

support of the sides of an excavations, the person causing
such excavation to be made shall construct an appropriate
retaining wall which shall be carried to a height sufficient to
retain the soil of the adjoining area.
3) Entrance to adjoining premises –
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 and construct the temporary supports.
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 his
premises at his own expense, and or that purpose, he shall
be given authority to enter the premises where the
excavation is to be made.
SECTION 208. Excavation Affecting Adjoining Structures:
1) Excavation more than four (4) feet deep –
Whenever an excavation is carried to the depth of

more than four (4) feet below the curb, the person causing
the excavation to be made at all times, if granted the consent
of the owner of adjoining structures to enter, preserve and
protect from damage all existing structures at his own
expense, if the safety of said structures will be affected by
that part of the excavation which extend more than four (4)
feet below the curb line. He shall support such structures by
proper foundation.
If the owner’s consent to enter is not granted to the

person causing the excavation to be made, it shall be the
duty of said owner and provide the necessary foundations,
and when necessary for the purpose, such owner shall be
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given authority to enter the premises where such excavation

is to be maid.
SECTION 209. Appropriate Markers and Guards:
1) The diggings and excavations mentioned to Section 192

shall be provided with appropriate markers and safety
devices for the traveling vehicles and pedestrians.
2) In case of death, injury and/or damages caused by the non-

completion of such works and/or failure of the one
undertaking the work to adopt the required precautionary
measures for the protection of the general public or violation
of any of the terms or conditions of the permit, the
permittee/excavator shall assume all liabilities for such
death, injury or damage arising therefrom, for this purpose,
the excavator/permittee shall purchase insurance coverage
to answer for third party liability.
SECTION 210. Insertion Prohibited – All excavations and diggings

passing thru canals and insertion through drainage or sewer pipes are strictly
prohibited.
SECTION 211. Inspection of Private Roads, streets,

Thoroughfares and passageways:
The Office of the City engineer shall have the authority to inspect all
diggings and excavations being undertaken on all private roads, streets,
thoroughfares, including passageways and sidewalks and to require that
restoration of the excavated area meets the standard specifications as
formulated by the City engineer.
SECTION 212. Time of Payment – The fee imposed under this

Chapter shall be paid to the City Treasurer before the permit to dig or excavate is
issued. Such permit is valid only when the official receipt covering payment of the
prescribed fees is attached thereto except when the excavator/permittee is
exempted form the payment of fees under Section 196.
SECTION 213. Administrative Fines –
a) Imposition of Fines:
There is hereby imposed a fine of not exceeding Ten

Thousand (P10,000.00) Pesos subject to the terms and procedures
as hereunder provided;
1) Excavating without an excavation permit.
2) Non-compliance with the work stoppage order.
3) Failure to post or display the Excavation Permit in a

conspicuous place.
4) Failure to install road/highway safety construction

device.
177 | P a g e
5) Failure to install road signs and billboards
b) Determination of Amount of Fines:
In the determination of the amount of fines to be imposed for

violation under the preceding section, the CityGovernment shall
take into consideration the following:
1) Light Violation
a) Failure to post Excavation Permit in conspicuous

place.
2) Less Grave Violation
a) Failure to install road/highway safety construction

devices.
b) Failure to install road signs and billboards.
c) Failure to restore the excavated portion of the road

right-of-way to its original conditions.
d) Non-compliance with work stoppage order for

excavating without an excavation permit.
c) Schedule of Fines:
FINE IN LIGHT LESS GRAVE GRAVE

PESOS VIOLATION VIOLATION VIOLATION
Minimum P 100.00 P 1,000.00 P 2,500.00
Medium P 200.00 P 2,500.00 P 5,000.00
Maximum P 300.00 P 5,000.00 P 10,000.00
The above fines shall be imposed as follows:
1) Minimum fine – for failure to comply with the terms of the first
notice.
2) Medium fine – for failure to comply with the terms of the

second notice.
3) Maximum fines – for failure to comply with the terms of the

third and final notice.
SECTION 214. Surcharges for Late Payment – Without prejudice to

the provisions of the preceding sections, there is hereby imposed a penalty for
surcharge equivalent to fifty (50%) percent of the Processing and Excavation
Permit Fees for commencing the digging of excavation prior to the issuance of
excavation.
Provided, further that when the excavation work is started with due notice
and advice to the CityGovernment and after the lapse of eight (8) days from the
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date of filing and acceptance of the application for Excavation Permit, no

surcharge or penalty shall be imposed.
SECTION 215. Engineering Supervision Fee – Supervision fees

shall be collected by the CityGovernment from the Implementing
Agency/Excavator/Permittee equivalent to three (3%) percent of the total
restoration cost before the start of restoration.
SECTION 216. Escalation Clause – Should there be any increase in

the cost of labor and/or materials, including the increase in cost of operation and
maintenance equipment, upon approval of the City engineer, a corresponding
increase shall be adjusted in the maintenance and restoration cost in accordance
with agency estimate.
SECTION 217 Revocation of Permit – Permits is issued under this

Chapter may be revoked or cancelled in cases of emergency, when interest so
demands or for non-compliance with the conditions of the permit.
SECTION 218. Penalties – Any person violating any of the provisions

of this Chapter or its implementing guidelines shall, upon conviction, be punished
by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five
Thousand Pesos (P5,000.00) or imprisonment of not less than thirty (30) days
nor more than six (6) months or both fine and imprisonment in the discretion of
the court. In the case of a corporation, partnership or association, the president,
manager or the person-in-charge of the project shall be liable therefor.
Chapter 42 – CONSTRUCTION OR BUILDING PERMIT, CERTIFICATE

OF OCCUPANCY AND OTHER SIMILAR FEES
SECTION 219. – No person, firm, or corporation including any agency or

instrumentality of the government shall construct, alter, repair, move, convert or
demolish any building or structure or cause the same to be done without fist
obtaining a building permit therefor from the Office of the City engineer, who shall
process and issue the same after payment of the corresponding regulatory fees
to the City Treasurer.
SECTION 220. – Applicants who are not exempt shall pay the
corresponding fees on construction, building, installation, erection and or
occupancy as herein set forth;
I. Establishment of Line and Grade:
1) All sides fronting or abutting streets, esteros, rivers and

creeks:
a) First ten (10) meters P 40.00
b) Every meter or fraction thereof in excess

of 10 meters 2.00
2) All other sides:
Every meter or fraction thereof P 1.00
II. Schedule of Building Permit Fees:

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1) Construction/addition/renovation/alteration of residential
buildings shall be assessed according to the following rates:
AREA
a) Original complete construction

up to 20 sq. m. Exempted
b) Addition/renovation/alteration
up to 20 sq. m. P 2.00
c) Above 20 sq. m. to 50 sq. m. 2.00
d) Above 50 sq. m. to 100 sq. m. 4.00
e) Above 100 sq. m. to 150 sq. m. 5.00
f) Above 150 sq. m. 6.00
2) Construction/addition/renovation/alteration of commercial
and industrial buildings shall be assessed according to the
following rates:
AREA
a) Up to 5,000 sq. m. P 19.00
b) Above 5,000 sq. m. up to

6,000 sq. m. 18.00
c) Above 6,000 sq. m. up to

7,000 sq. m. 17,00
d) Above 7,000 sq. m. 18.00
3) Construction/addition/renovation/alteration of social,
educational and institutional buildings shall be assessed
according to the following rates:
AREA
a) Up to 5,000 sq. m. P 10.00
b) Above 5,000 sq. m. up to

6,000 sq. m. 9.00
c) Above 6,000 sq. m. up to

7,000 sq. m. 5,00
4) Construction/ addition/ renovation/ alteration of

buildings/structures for agricultural purposes (includes
greenhouses, granaries, barns, poultry houses, piggeries,
hatcheries, stables, cowsheds and other structures for the
storage of agricultural products and the like) shall be
assessed according to the following rates:
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AREA
a) Up to 20 sq. m. Exempted
b) Above 20 sq. m. up to
500 sq. m. P 2.00
c) Above 500 sq. m. up to

1,000 sq. m. 1.50
d) Above 1,000 sq. m. up to

5,000 sq. m. 1.20
e) Above 5,000 sq. m. up to

10,000 sq. m. 1.00
f) Above 10,000 sq. m. 0.50
5) Construction/addition/renovation/alteration of buildings/
ancillary structures shall be assessed in accordance with the
following:
a) Buildings, such as private garages and carpots

(excluding sheds and agricultural buildings grouped
under agricultural) shall be charged fifty (50%)
percent of the rate of the principal building of which
they are accessories.
b) All parts of buildings which are open on two or more

sides, such as balconies, terrace, lanais and the like,
shall be charged fifty (50%) percent of the rate of the
principal building of which they are part.
c) Aviaries, aquariums, zoo structures and the like shall

be charged in accordance with the rates for
agricultural structures.
6) Buildings with height of more than eight (8:00) meters shall

be charged an additional fee of one (P1.00) peso per cubic
meter above eight (8) meters.
The height shall be measured from the ground level up to

the bottom of the roof slab or the top line of girt whichever
applies.
7) Alteration/renovation/improvement on vertical dimensions of

buildings/structures, such as facades, exterior and interior
walls, shall be assessed in accordance with the following
rates:
Concrete, Bricks or
C.H.B. and the like Others
Per sq. m. of vertical area – P 4.00 P 3.00
8) Alteration/renovation/improvement on horizontal dimensions

of buildings structures, such as floorings, ceilings and
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roofings shall be assessed in accordance with the following

percentages of the fees prescribed under Item II, paragraph
2 and 5 above, of this Section whichever category applies.
a) Concrete, bricks or tiles

and the like Fifty (50%) percent
b) Others Thirty (30%) percent
9) Repair on building/Structures:
a) Residential/Commercial/Industrial/Institutional:
a.1) Repairs costing up to P10,000.00 Exempted
a.2) Repairs costing more than P10,000.00 shall be

charged one-half of one (0.5%) percent of the
estimated cost of repair.
b) Agricultural:
b.1) Repairs costing up to P4,000.00 Exempted
b.2) Repairs costing more than P4,000.00 shall be

charge one-half of one (0.5%) percent of the
c) Ancillary:
c.1) Repairs costing up to P1,000.00 Exempted
c.2) Repairs costing more than P1,000.00 shall be

charge one-half of one (0.5%) percent of the
10) Raising of Buildings/Structures:
Assessment of fees for raising of any building/structure shall

be based on the new usable floor area generated.
The fees to be charged shall be as prescribed under Item II,

paragraph 2 and 5 above of this Section, which every
category applies.
11) Demolition/Moving of Buildings/Structures:
a) Demolition Fee – per sq. m. of area

involved P 4.00
b) Moving Fee* – per sq. m. of area of

building/structure to be moved 4.00
*If a building/structure, for which a Moving Permit has been

issued is already covered by a building permit and certificate
of occupancy, a new building permit shall not be required
therefor at its new site.
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NOTE: Before the issuance of a Moving Permit:
1) If the building/structure to be moved will pass over

any highway/street/road, a clearance shall first be
obtained by the owner from the proper
Highways/Traffic Authority.
2) Should any utility line be affected, the utility company

concerned shall be notified by the owner and
clearance secured from them.
12) Construction of Slipways: (See NOTE* following paragraph

15 below)
Per lineal meter or fraction thereof P 200.00
NOTE: This fee includes the cradle, however, the

winch motor shall be charged separately.
13) Construction of Dry Docks: (See NOTE* following paragraph

15 below)
Per cubic meter or fraction thereof P 100.00
NOTE: The pumps and motors shall be charged

separately.
14) Construction of Wharves, Docks and Piers: (See NOTE* on

the next paragraph no.)
a) Wood – per sq. m. or fraction thereof P 10.00
b) Reinforced Concrete – per sq. m. or

15) Construction of Pier Sheds/Warehouses/Camarines*:
See schedule of Fees under paragraph 3 above (Category 2

– Buildings)
*Before the issuance of the building permit, clearance shall

first be obtained by the owner form the proper authority,
such as the Philippine Ports Authority, Philippine Cost
Guard, Bureau of Public Works, etc.
16) Water Connection:
Excavation Permit Fee – P10/linear meter (with penalty

clause of 1/10% per day of delay deductible from the (cash
or performance bond)
III. Ancillary Structures:
1) Bank and Record Vaults:
Per cu. m. or fraction thereof P 30.00

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2) Swimming Pools:
a) Residential:
b) Commercial:
c) Social/Institutional:
NOTE: Swimming pools improvised from local

indigenous materials such as rocks, stones
and/or small boulders and with plain cement
flooring shall be charged fifty (50%) percent of
the above rates.
Ancillary structures to swimming pools, such as

shower rooms, locker rooms and the like shall
be charged fifty (50%) percent of the rates
corresponding to the category of swimming
pools, as provided for under Item II, paragraph
2 and 4 above, of this Section.
3) Construction of firewalls separate from the building:
a) Per square meter or fraction thereof P 2.00
b) Provided, that the minimum fee shall be 40.00
4) Construction/erection of towers:
a) Residential Exempted
Trilon
Self-supporting Guyed
b) Commercial/Industrial
b.1) Up to 10 meters in height P2.000.00 P200.00
b.2) Every meter or fraction

thereof in excess of
10 meters P 100.00 P 10.00
c) Institutional
c.1) Up to 10 meters in height P1,500.00 P100.00
c.2) Every meter or fraction

10 meters P 100.00 P 10.00
NOTE: Towers with platforms or floors shall be

charged an additional fee in accordance with
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Item II, paragraph 3 and 4 above, of this

Section.
5) Commercial/Industrial Storage Silos:
a) Up to 10 meters in height P 1,000.00
b) Every meter or fraction thereof in

excess of 10 meters 50.00
NOTE: Silos with platforms or floors shall be charged

an additional fee in accordance with Item II,
paragraph 3 and 4 of this Section.
6) Construction of mokestacks and Chimneys for Commercial

Industrial Use:
a) Smokestacks:
a,1) Up to 10 meters in height,

measured from the base P 200.00
a.2) Every meter or fraction

thereof in excess of 10 meters 10.00
b) Chimneys:
b.1) Up to 10 meters in height,

measured from the base 40.00
b.2) Every meter or fraction thereof

in excess of 10 meters P 1.00
7) Construction of Commercial/Industrial fixed Ovens:
Per square meter or fraction thereof

of interior floor area P 40.00
8) Construction of Industrial Kiln/Furnace*
Per cu. m. or fraction thereof of volume P 10.00
9) Construction of reinforced concrete or steel tanks for

Category I Building:
a) Up to 2 cu. m. Exempted
b) Every cu. m. of fraction thereof

in excess of 2 cu. m. P 10.00
10) Construction of reinforced concrete tanks for Commercial/

Industrial use:
a) Up to 10 cu. m. P 400.00
b) Every cu. m. or fraction thereof in

excess of 10 cu. m. 20.00
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11) Construction of Waste Treatment Tanks (Including

Sedimentation and Chemical Treatment Tanks)
Per cu. m. of volume P 2.00
12) Construction of Steel Tanks for Commercial/Industrial Use:
a) Above Ground:
a.1) Up to 10 cu. m. P 400.00
a.2) Every cu. m. or fraction

10 cu. m. up to 100 20.00

100 cu. m. up to 1,000 16.00

1,000 cu. m. up to 5,000 12.00

5,000 cu. m. up to 10,000 5.00

10,000 cu. m. up to 20,000 P 1.00

20,000 cu. m. 5.00
b) Underground:
b.1) Up to 20 cu. m. P 300.00
b.2) Every cu. m. or fraction

thereof in excess of 20 cu. m. 20.00
13) Pull-outs and reinstallation of Commercial/Industrial Steel

Tanks:
a) Underground:
Per cu. m. or fraction thereof of

excavation P 10.00
b) Saddle or trestle mounted horizontal tanks:
Every cu. m. or fraction thereof of

volume of tank P 1.00
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c) Reinstallation of vertical storage tanks shall be

considered as new construction.
Corresponding fees shall be charged in accordance

with paragraph 12-a above.
14) Booths, Kiosks, Platforms, Stages and the like:
a) Construction of permanent type booths, kiosks,

platforms, stages and the like:
Per sq. m. or fraction thereof of

floor area P 5.00
b) Construction or temporary type booths, kiosks,

platforms, stages, field offices, laborers quarters and
the like:
Per sq. m. or fraction thereof of

floor area P 4.00
c) Inspection of knock-down type temporary booths,

platforms, stages and the like:
Per unit P 20.00
IV. Construction of Tombs and Canopies, Mausoleums and

Niches in Cemeteries and Memorial Parks:
1) Plain tombs, cenotaphs, or monuments

w/o backdrop wall, canopy or roofing Exempted
2) Canopied tombs, whether partially or

totally roofed over, per sq. m. of
covered area P 4.00
3) Semi-enclosed mausoleums, whether

canopied or not, per sq. m. of built up
area P 4.00
4) Totally enclosed mausoleums, per

sq. m. of floor area P 10.00
5) Multi-level interment niches, per

sq. m. of floor area, per level P 2.00
V. Sanitary/Plumbing Permit Fees:
1) Installation Fees:
a) One unit, composed of one water closet, two floor

drains, one lavatory, two faucets and one shower
head P 50.00
b) Every fixture in excess of one unit:
b.1) Each water closet P 8.00

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b.2) Each floor drain 4.00
b.3) Each sink 4.00
b.4) Each lavatory 8.00
b.5) Each faucet 3.00
b.6) Each shower head 3.00
b.7) Each slop sink 8.00
b.8) Each urinal 5.00
b.9) Each bath tub 10.00
b.10) Each grease trap 8.00
b.11) Each garage trap 8.00
b.12) Each bidette 5.00
b.13) Each dental cuspidor 5.00
b.14) Each gas-fired water heater 5.00
b.15) Each drinking fountain 5.00
b.16) Each bar or soda fountain sink 5.00
b.17) Each laundry sink 5.00
b.18) Each laboratory sink 5.00
b.19) Each fixed type sterilizer 3.00
b.20) Each water meter 3.00
12mm to 25mm 8.00
above 25mm 10.00
2) Construction of septic vault:
a) Category I (residential) Exempted
b) All other categories:
b.1) Up to 5 cu. m. of digestion chamber P 30.00
b.2) Every cu. m. or fraction thereof in excess of

5 cu. m. 8.00
VI. Electrical Permit Fees:
1) Lighting Power System:

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a) Each switch, lighting and/or convenience

outlet P 2.00
b) Each remote control master switch 24.00
c) Each special purpose outlet of 20 amperes capacity

or more 5.00
d) Each time switch 5.00
2) Appliances for Commercial/Industrial Use:
a) Each range or Heater:
a.1) Up to 1kw P 5.00
a.2) Every kw or fraction thereof in excess of

1 kw 2.00
b) Each refrigerator or freezer 5.00
c) Each washing machine or 5.00
d) Each commercially used hair curling apparatus or hair

dryer 5.00
e) Each fixed type electric fan 5.00
f) Each electric typewriter, cash register or adding

machine 5.00
3) Electrical equipment or apparatus for commercial/industrial

use:
a) Each electrical bell, annunciator system P 5.00
b) Each fire alarm unit 5.00
c) Each arc (light) lamp 5.00
d) Each flasher, beacon light 5.00
e) Each x-ray equipment 30.00
f) Each battery charging rectifier 15.00
g) Each electric welder:
g.1) Up to KVA/KW 5.00
g.2) Every KVA/KW or fraction thereof in excess of

1 KVA/KW 3.00
h) Each neon sign transformer 3.00

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i) Each neon sign unit 3.00
j) Each telephone switchboard (PBX, PABX, TELEX

machine, etc. 10.00
k) Each trunk line 4.00
l) Each telephone apparatus 2.00
m) Each interior master 2.00
n) Each slave 2.00
4) Motion Picture Projectors for commercial use:
a) 16 mm per unit P 80.00
b) 35 mm per unit 100.00
c) 70 mm and above per unit 180.00
5) TV Cameras for commercial/Industrial use:
Per unit P 50.00
6) Motors and Controlling Apparatus/Unit:
a) Up to ¼ HP P 5.00
b) Above ¼ HP up to 1HP 10.00
c) Above 1 HP up to 5 HP 15.00
d) Above 5 HP up to 10 HP 20.00
e) Above 10 HP up to 20 HP 40.00
f) Every HP in excess of 20 HP 50.00
7) Generators (AC or DC)/Unit:
a) Up to 1 KW P 40.00
b) Above 1 KW up to 5 HP 150.00
c) Above 5 KW up to 10 KW 800.00
d) Above 10 KW up to 10 KW 2,300.00
e) Every KW of fraction thereof in excess of 20 KW 3.00
8) Transformer and Sub-Station Equipment:
a) Each transformer up to 1 KVA P 40.00
b) Every KVA or fraction thereof in excess of 1KVA up to

2,000 KVA (based on nameplate ratings) 4.00
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c) Each transformer above 2,000 KVA 4,000.00
d) Each safety switch or circuit breaker up to 50

amperes and not exceeding 600 volts 5.00
c) 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 10.00
d) Every 50 amperes or fraction thereof in excess of 100

amperes 6.00
e) 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 10.00
NOTE: Machinery, equipment and installations of utility

companies used in the generation,
transmission and distribution of power shall not
be subject to Permit and Inspection fees.
9) Each temporary lighting or convenience outlet for

celebration, ferias or construction purposes. P 5.00
10) Other electrical apparatus or appliances not otherwise

provided for in this Item No. VI:
Every KW or fraction thereof P 10.00
11) Temporary Current Connection:
a) Temporary Current Connection Permit shall be issued

for testing 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 writing permit shall be secured and all
corresponding permit fees shall be paid.
12) Pole/Attachment Location Plant Permit:
a) Approved Pole Location Plant Permit/Pole P 10.00
b) Approved Attachment Location Plant Permit/

Attachment 20.00
13) Miscellaneous Fees:
a) Each union, separation, alteration, re-connection or

relocation of electric meter:
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a.1) Residential P 20.00
a.2) Commercial/Industrial 50.00
a.3) Institutional 30.00
b) Issuance of Wiring Permit:
b.1) Residential P 20.00
b.2) Commercial/Industrial 50.00
b.3) Institutional 30.00
VII. Mechanical Permit Fees:
1) Refrigeration, Air Conditioning and Mechanical Ventilation:
a) Refrigeration (cold storage) per ton,

or fraction thereof P 40.00
NOTE: Household refrigerator, freezers, fans etc. used

in single detached, duplex or multiple family
dwellings are exempted from permit fees.
b) Ice Plants-per ton or fraction thereof P 60.00
c) Package and Centralized Air Conditioning Systems:
c.1) Up to 100 tons, per ton 190.00
c.2) Every ton or fraction thereof above

100 tons. 40.00
d) Window type air conditioners/unit P 60.00
NOTE: Window type air conditioners used in single

detached, duplex or multiple family dwellings
are exempted from the permit fees:
e) Mechanical Ventilation per HP or fraction thereof of

blower or fan, or metric equivalent P 140.00
NOTE: In a series of AC/REF systems located in one

establishment, the total installed tons of
refrigeration shall be used as the basis of
computation for purposes of installation/
inspection fees and shall not be considered
individually.
For evaluation purposes:
e.1) For Ice Making:
3.5 HP per ton, for compressors up to 50 tons

capacity
192 | P a g e
3.25 HP per ton, for compressors above 50

tons up to 200 tons capacity.

tons capacity.
e.2) For Air-Conditioning:
1.25 HP per ton, for compressors of 1.2 tons

up to 5 tons capacity.
1.10 HP per ton, for compressors above 5 tons


tons capacity.
e.3) For Commercial/Industrial Refrigerator w/out

Ice Making:
1.5 HP per ton, for compressors of 1 ton up to

5 tons capacity.


capacity.
2) Escalators and Moving Walks:
a) Up to 50 lineal meters, per

lineal meter or fraction thereof P 20.00
b) Every lineal meter or fraction

thereof in excess of 50 lineal meters 20.00
3) Elevators, per unit:
a) Up to 1,000 kg capacity P4,000.00
b) Above 1,000 kg capacity 5,000.00
c) Freight Elevators 5,000.00
d) Motor Driver Dumbwaiters 600.00
e) Construction elevator for materials 2,000.00
f) Car Elevators 5,000.00
4) Boilers/Unit:
a) Up to 10 HP P 500.00
b) Above 10 HP up to 30 HP 700.00
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d) Above 50 HP up to 70 HP 1,200.00
e) Above 70 HP up to 90 HP 1,400.00
f) Above 90 HP up to 100 HP 1,600.00
g) Every HP above 100 HP 22.00
NOTE: Boiler rating shall be computed on the

basis of one (1) sq. m. of heating
surface for one (1) boiler HP.
5) Pressurized Water Heaters/Unit P 200.00
NOTE: Pressurized water heaters used in

single detached, duplex or multiple
family dwellings are exempted from
permit fees.
6) Water pump and sewage pumps for

buildings/structures used for commercial/industrial
purposes/Unit:
Per HP or fraction thereof P 60.00
7) Automatic fire extinguishers, per

sprinkler head P 4.00.00
8) Stationary Standby Generating Sets/Unit:
a) Up to 10 HP P 300.00
d) Above 50 HP up to 70 HP 600.00
f) Above 90 HP up to 100 HP 800.00
g) Every HP above 100 HP 2.00
9) Compressed Air, Vacuum, Institutional and/or

Industrial Gases, per outlet P 20.00
10) Other Internal Combustion Engines, including cranes,

fork-lifts, loaders, pumps, mixers, compressors and
the like, not registered with the LTC:
a) Up to 10 HP P 200.00
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d) Above 50 HP up to 70 HP P 380.00
f) Every HP above 100 HP 2.00
11) Pressure Vessels:
12) Other Machinery/Equipment for Commercial/Industrial

use not elsewhere specified.
Per HP fraction thereof P 60.00
13) Pneumatic Tubes, Conveyors, Monorails for Materials

handling, per lineal meter. P 30.00
VIII. Fencing Permit Fees:
1) Fences made of indigenous materials and/or barbed wire,

chicken wire, hog wire Exempted
2) Fences up to 1.80 meters in height, made of materials other

than those mentioned in the above paragraph P 2.00
3) Fences in excess of 1.80 meters in height, made of materials

other than those mentioned in paragraph 1 under this Item,
per lineal meter, or fraction thereof P 2.00
IX. Construction of Sidewalks:
a) Up to 20 sq. m. P 20.00
b) Every sq. m. or fraction thereof in excess

of 20 sq. m. 1.00
X. 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 of paved area P 1.00
XI. Use of streets and sidewalks as permitted under Chapter 11 of

the National Building Code and Rule IX of each Implementing
Rules and Regulation:
1) Use of Sidewalk:
a) Up to 10 sq. m. of sidewalk, per

calendar month P 200.00
b) Every sq. m. or fraction thereof in

excess of 20 sq. m. per calendar
195 | P a g e
month P 10.00
2) Erection of Scaffoldings occupying Public Areas:
a) Up to 10 lineal meters of frontage, per

calendar month P 120.00
b) Every lineal meter or fraction thereof

of frontage in excess of 10 lineal meters,
per calendar month 10.00
XII. Certificate of Use or Occupancy:
1) Category I (Residential)
a.1) Building made of traditional indigenous materials as

defined under Section 209 of the National Building
Code Exempted
a.2) Buildings costing more than

15,000.00 up to 50,000.00 P 50.00

50,000.00 up to 100,000.00 100.00

100,000.00 up to 150,000.00 150.00

150,000.00 up to 250,000.00 200.00

250,000.00 up to 500,000.00 400.00

500,000.00 800.00
2) Category II (Commercial/Industrial)
a.1) Buildings costing up to

50,000.00 P 100.00

50,000.00 up to 100,000.00 200.00

100,000.00 up to 250,000.00 400.00

250,000.00 up to 500,000.00 800.00

500,000.00 P 1,600.00
3) Category III (Institutional)
a.1) Buildings costing up to

196 | P a g e
50,000.00 P 60.00

50,000.00 up to 150,000.00 150.00

150,000.00 up to 250,000.00 300.00

250,000.00 up to 500,000.00 600.00

500,000.00 1,200.00
4) Category IV (Ancillary)
a.1) Buildings with floor area up to

20 sq. m. Exempted
a.2) Buildings with floor area above

20 sq. m. up to 500 sq. m. P 20.00

500 sq. m. up to 1,000 sq. m. 40.00

1,000 sq. m. up to 5,000 sq. m. 60.00

5,000 sq. m. up to 10,000 sq. m. 100.00

10,000 sq. m. 200.00
5) Category V:
a.1) Garages, carpots, balconies, terraces and the like:
Fifty (50%) percent of the rate of principal building

according to Category. (See Item II, paragraphs 1 to 3
above)
a.2) Aviaries, aquariums, zoo structures, and the like.
Same rates as for Category IV
6) Ancillary Structures:
a) Bank and record Vaults, per

cu. m. of interior volume P 15.00
b) Swimming Pool/Unit:
b.1) Residential P 2.00
b.2) Commercial/Industrial 20.00

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b.3) Social/Institutional 20.00
b.4) Improvised swimming pool made of materials

listed under Item III, paragraph 2 of this
Section:
Fifty (50%) percent of the above rates
c) Swimming pool, shower rooms/locker rooms/Unit:
c.1) Residential P 5.00
c.2) Commercial/Industrial 15.00
c.3) Social/Institutional 10.00
d) Towers/Unit:
Trilon
Self-supporting (Guyed)
d.1) Residential Exempted Exempted
d.2) Commercial/Industrial P 40.00 P 20.00
d.3) Social/Institutional 40.00 20.00
e) Commercial/Industrial Storage
Silos/Unit P 40.00
f) Smokestacks/Unit P 20.00
g) Chimneys/Unit P 10.00
h) Commercial/Industrial Fixed
Ovens/Unit P 10.00
i) Industrial Kiln/Furnace/Unit P 50.00
j) Reinforced Concrete Tanks/Unit:
j.1) Residential:
j.1.1) Up to 2 cu. m. Exempted
j.1.2) Above 2 cu. m. P 10.00
j.2) Commercial/Industrial 40.00
j.3) Social/Institutional 20.00
k) Steel/Tanks/Unit:
k.1) Residential:
k.1.1) Up to 2 cu. m. Exempted

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k.1.2) Above 2 cu. m. P 10.00
k.2) Commercial/Industrial:
k.2.1) Above ground P 40.00
k.2.2) Underground 40.00
k.3) Social/Institutional P 20.00
l) Booths, Kiosks, Platforms, Stages,

and the like P 20.00
XIII. Annual Inspection Fees:
1) Annual Building Inspection Fees shall be collected by the

Building Officials at the following rates:
a) Category I:
a.1) Single detached dwellings units

and duplexes Exempted
a.2) If the owner requests building inspection, the

fee for each of the services enumerated below
is P 100.00
a.2.1) Land Use Conformity
a.2.2) Architectural Presentability
a.2.3) Structural Stability
a.2.4) Sanitary and Health Requirements
a.2.5) Fire Resistive requirements
b) Category II and III:
Commercial (excluding amusement houses and

gymnasia) industrial, social and institutional buildings
with gross value of:
b.1) Up to P1 Million P 100.00
b.2) Above P1 Million up to

5 Million 200.00

10 Million 400.00

50 Million 800.00

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100 Million 1,000.00
b.6) Above P100 Million 1,000.00
c) Amusement Houses, Gymnasia and the like*
c.1) First class cinematographs

or theaters P 1,500.00
c.2) Second class cinematographs

or theaters 600.00
c.3) Third class cinematographs

or theaters 400.00
c.4) Grandstands/bleachers* 1,000.00
c.5) Gymnasia and the like* 600.00
*Gymnasia, grandstands, bleachers, concert halls,

little theaters, and the like that are integral parts of a
school, college or university complex shall be charged
in accordance with sub-paragraph (b) of this Item.
2) Sanitary/Plumbing Inspection Fees:
a) Every inspection trip during

construction P 4.00
b) Annual inspection of sanitary/

plumbing system 15.00
3) Electrical Inspection Fees:
a) Every inspection trip during

construction P 4.00
b) Annual Inspection Fees are the same as

corresponding Installation Fees prescribed under Item
VI of this Section
NOTE: Category I buildings are exempt from annual

inspection.
4) Annual Mechanical Inspection Fees:
NOTE: See note under Item VII, Paragraph 1 above of

this Section.
a) Refrigeration and Ice Plant/Ton:
a.1) Up to 100 tons capacity P 20.00
a.2) Above 100 tons up to 150 tons 16.00

200 | P a g e
a.5) Every ton or fraction thereof

above 500 tons 4.00
NOTE: Household refrigerator, freezers, fans, etc.

used in single detached duplex or multiple
family dwellings are exempted from annual
inspection.
b) Air-Conditioning Systems:
b.1) Window-type air-conditioners/

Unit P 30.00
NOTE: Household refrigerator, freezers, fans, etc.

used in single detached duplex or multiple
family dwellings are exempted from annual
inspection.
b.2) Package or centralized air-conditioning

systems:
b.2.1) First 100 tons, per ton P 20.00
b.2.2) Above 100 tons up to 150 16.00
b.2.3) Above 150 tons up to 300 12.00
b.2.4) Above 300 tons up to

500 P 8.00
b.2.5) Every ton or fraction

thereof above 500 tons 6.00
c) Mechanical Ventilation/Unit:
c.1) Up to 1 HP P 10.00
c.2) Above 1 HP up to 5 HP 20.00
c.5) Above 20 HP 120.00
d) Escalators and Moving Walks/Unit P 100.00
e) Elevators/Unit:
e.1) Passenger elevators:
e.1.1) First 5 landings P 400.00
e.1.2) Each landing above the 5th 20.00

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e.2) Freight elevators 300.00
e.3) Motor-driven dumbwaiters 40.00
e.4) Construction elevators for

materials 300.00
e.5) Car elevators 400.00
NOTE: Additional floor stops/landings shall be

inspected and charged in accordance with
above rates.
f) Boilers:
f.1) Up to 10 HP P 300.00
f.2) Above 10 HP up to 30 HP 400.00
f.6) Above 90 HP up to 100 HP 800.00
f.7) Every HP in excess of 100 HP P 4.00
NOTE: Boiler rating shall be computed on the basis of

one (1) sq. m. of heating surface for one (1)
boiler HP.
g) Pressurized water heaters/Unit:
NOTE: Pressurized water heaters used in single

detached or duplex family dwellings are
exempt from inspection.
h) Automatic fire extinguishers, per

sprinkler head P 1.00
i) Water and sewage pumps for buildings/structures for

commercial/industrial purposes, per unit:
i.1) Up to 1 HP P 10.00
i.2) Above 1 HP up to 3 HP 30.00

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i.10) Above 60 HP up to 70 HP 200.00
i.11) Above 70 HP up to 80 HP 220.00
i.12) Above 80 HP up to 90 HP 240.00
i.13) Every HP or fraction thereof

above 90 HP 2.00
NOTE: Water and sewage pumps used in single

detached or duplex family dwellings are
exempt from inspection.
j) Standby Generating Sets/Unit:
j.1) Up to 10 HP P 40.00
j.2) Above 10 HP up to 30 HP 80.00
j.6) Above 90 HP up to100 HP 240.00
j.7) Every HP or fraction thereof

above 100 HP 2.00
k) Other Internal Combustion Engines, including Cranes,

Fork-lifts, Loaders, Pumps, Mixers, Compressors and
the like, per unit:
k.1) Up to 10 HP P 80.00
k.2) Above 10 HP up to 30 HP 140.00
k.6) Above 90 HP up to 100 HP 380.00
k.7) Every HP or fraction thereof

above 100 HP 2.00
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l) Other machinery and/or equipment for commercial/

industrial use not elsewhere specified, per unit:
l.1) Up to ½ HP P 6.00
l.2) Above ½ HP up to 1 HP 20.00
l.3) Above 1 HP up to 3 HP 40.00
l.9) Above 40 HP up to 50 HP P 300.00
l.10) Above 50 HP up to 60 HP 360.00
l.11) Above 60 HP up to 70 HP 420.00
l.12) Above 70 HP up to 80 HP 480.00
l.13) Above 80 HP up to 90 HP 520.00
l.14) Above 90 HP up to 100 HP 600.00
l.15) Every HP or fraction thereof

above 100 HP 5.00
m) Pressure Vessels:
Per cubic meter or fraction thereof P 30.00
n) Pneumatic Tubes, Conveyors, Monorails for materials

handling:
Per lineal meter of fraction thereof P 2.00
o) Testing/Calibration of Pressure Gauge,

per Unit P 20.00
p) Gas Meters:
Each gas meter tested, proved and sealed:
p.1) Up to 1o lights P 12.00
p.2) Above 10 lights up to 50 lights 16.00
p.3) Above 50 lights up to 100 lights 24.00
p.4) Above 100 lights 40.00

204 | P a g e
q) Every inspection of mechanical rides used in

amusement centers of fairs, such as ferris wheels,
merry-go-rounds, roller coasters, and the like, per unit
P 40.00
XIV. Sign Permit Fees:
1) Erection of supports of any signboard, billboard, marquee

and the like:
a) Up to 4 sq. m. of signboard area P 100.00
b) Every sq. m. or fraction thereof in

excess of 4 sq. m. 20.00
c) Billboard size P 35/sq. ft.
2) Installation Permit Fees:
Per sq. m. of display surface or fraction thereof:
a) Business Signs:
a.1) Neon P 30.00
a.2) Illuminated 20.00
a.3) Others 12.00
a.4) Painted-on 8.00
NOTE: Signs not exceeding 0.20 of display surface

and/or temporary signs for charitable, religious
and civic purposes are not required to obtain a
permit.
Fees for electrical parts of signs are found in

item VI, paragraph 1 and 3 above of this
Section.
3) Annual Renewal Fees:
Per sq. m. of display surface or fraction thereof:
a) Neon signs P 30.00
Provided, that the minimum

fee shall be 120.00
b) Illuminated signs P 15.00

fee shall be 60.00
c) Others P 8.00
205 | P a g e

fee shall be 40.00
d) Painted-on signs P 40.00

fee shall be 20.00
XV. Fire Inspection fees and related fees:
1. Fire Inspection Fee – 1% of all fees charged by the Building

Officials or by the local government agencies concerned in the
granting of pertinent permits or licenses.
2. Fire Fund Fee – 1/10 of 1% of the verified estimated value of

buildings or structure to be erected by the owner thereof but not
to exceed fifty thousand pesos (P50, 000.00)
3. Rate of .01 of the 1% of the assessed value of buildings or

structure annually payable upon payment of real estate tax,
except on structures used as single-family dwelling.
4. Rate of 2% of all premiums excluding re-insurance premiums for

the sale of fire, earthquake and explosion hazard insurance
collected by companies, persons or agents licensed to sell such
insurances in the Philippines.
5. Rate of 2% is imposed on the gross sales of companies,

persons or agents selling fire fighting equipments, appliances or
devices including hazard detection and warning systems.
6. Rate of 2% on service fees received from fire, earthquake, and

explosion hazard pre-insurance surveys and post loss service of
insurance adjustment companies doing business in the
Philippines through its agents.
7. Fire drill free P 500.00
8. Storage fee on Combustible and Flammable Liquid P 0.05

centavos per liter.
9. Conveyance Permit fee P 960.00/annually
10. Fumigation permit fee P 100.00/day of operation
11. Fire Permit Fee P 200.00/per annum
12. Fireworks Display Permit Fee P 2,500.00 per day of operation
XVI Certifications:
1) Certified true copy of building permit P 10.00
2) Certified true copy of Certificate of Use/Occupancy 10.00
3) Issuance of Certificate of Damage 10.00

206 | P a g e
4) Certified true copy of Certificate of Damage 10.00
5) Certified true copy of Electrical Certificate 10.00
6) Issuance of Certificate of Gas Meter Installation 15.00
7) Certified true copy of Certificate of Operation 10.00
XVII. Payment of Fees:
All fees mentioned in this Chapter shall be paid to the Cashier of

the City Building Official or to the City Treasurer before the
issuance of the building permit.
XVIII. Penalties:
1) A surcharge of one hundred (100%) percent shall be

imposed and collected from any person who shall construct,
install, repair, alter or cause any change in the use of
occupancy of any building or parts thereof or appurtenances
thereto without any permit.
2) All inspection fees shall be paid within 30 days from the

prescribed date, otherwise, a surcharge of 25% shall be
imposed.
3) Administrative fines, penalties and/or surcharges for various

violations of the Code are prescribed under Sections 8 to 10
of Rule VIII.
SECTION 221. No Fees or Charges shall be Assessed on the

following Applications:
1) Construction/addition/renovation/ alteration of traditional

indigenous family dwelling unit.
2) Construction/addition/ renovation/ alteration of public

buildings. For purposes of this Chapter, the term “Public
Building or Structure” refers to any building owned, occupied
and operated by regular and/or specialized agencies or
offices performing purely governmental functions.
3) Construction/addition/renovation/ alteration introduced or

undertaken by the National Housing Authority on
government owned tenement houses and other housing
units while the title of the lot is still under the name of the
government.
4) Reconstruction of buildings or structures damaged or
destroyed by typhoons, fires, earthquakes or other
calamities, provided that the cost of such reconstruction shall
not exceed twenty (20%) percent of the original construction
cost based on the schedule of rates provided in this Chapter
and that an application thereof is filed with the Building
Official together with the Certificate of Damage which shall
be obtained from the Office of the Building Official not later
than thirty (30) days after the occurrence of such calamity.
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5) Construction of buildings or structures by civic organizations,

charitable institutions to be donated to the government for
public use.
6) Construction/ addition/ renovation/ alteration/ repair of

buildings/structures and/or electrical equipment/ installations
owned by electric cooperatives organized and/or operating
pursuant to PD 269. However, individual household
members of such cooperatives are not exempt.
CHAPTER 43 – MISCELLANEOUS FEES:
SECTION 222. DEFINITIONS:
a) QUALIFICATION – refers to the recognition given to

a business entity by the City Government, which
entitles it to become part of the roster of qualified
companies and permits it to pursue projects in the
city.
b) BUSINESS IMPACT – refers to the economic effect

of a particular activity to the area or location where it
is undertaken.
c) SOCIALIZED COMPONENT – refers to the aspect of

the business wherein participation from a government
agency is procured to assist the indigent and the
disadvantaged through charitable means.
d) SOCIAL SUBSIDY FEE – refers to the company’s

share in funding the cost of social services the City
Government has to bear from migrating residents as a
result of contracting an entity outside of the City’s
premises.
e) ZONED AREA – refers to an area with definite

parameters designated as a center for the
establishment of business related to a particular
industry or type of business as determined by the City
Government.
SECTION 223. IMPOSITION OF ACCREDITATION FEES – The

following annual fees shall be collected from selected business
owners/proprietors or entities intending to operate or are already
operating in the City of Taguig. The payment of such fee would
enable and permit the owner/proprietors or entity to pursue projects
in the City’s.
1. Batching Plants
A qualification fee of Ten Thousand Pesos (P10, 000.00) per cubic

meter/hour of capacity of the batching plant shall be levied from a
company operating or intending to operate in the City of Taguig.
In the event that a Project Owner/Contractor/Developer decides to

engage a Batching Plant located outside the City of Taguig, an
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exemption fee of One Million Pesos (P1, 000,000.00) per projects

shall be levied from a Project Owner/Contractor/Developer.
2. Junk Shops
a) Operating outside a zoned area - P200,000.00
b) Operating within a zoned area - P20,000.00
A bond amounting to One Hundred Thousand Pesos (P100,000.00)

with the City Government shall be required from each shop. Said
bond will be forfeited in the event that the City Government
discovers that the shop is selling fenced or stolen property.
The qualification fee levied on junk shops not serve as a guarantee

against demolition and relocation if the area in question has no title
or is in any other similar dispute.
3. Car Repair Shop/”Talyer”
a) Operating outside a zoned area - P200, 000.00
b) Operating within a zoned area - P 20, 000.00
The qualification fee levied on car repair shops shall not serve as a
guarantee against demolition and relocation if the area in question
has no title or is in any other similar dispute.
4. For owners or operators of memorial parks, a yearly impact

fee per hectare will be charge as follows:
a) memorial parks with

a socialized component - P10,000.00
b) memorial parks without

a socialized component - P50,000.00
5. For holder of liquor license to serve fermented liquors, distilled

spirits and/or wines within its selling premises to be charged as
follows:
1. Wholesalers P 50,000.00
Retailers (per retailer) 2,000.00
2. Establishments serving liquor till 10 P.M.
only:
a) Establishments outside a zoned P 100,000.00

Entertainment area
b) Establishments within the zoned P 50,000.00

Entertainment area
3. Establishments serving liquor till 2 A.M.
a) Establishments outside a zoned P 150,000.00

Entertainment area
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b) Establishments within the zoned P 75,000.00

Entertainment area
TITLE VII – ADMINISTRATIVE PROVISIONS
Chapter 44 – COLLECTION OF TAXES
SECTION 224. Tax Period and Manner of Payment – Unless

otherwise provided in this Code, the tax period of all local taxes, fees and
charges shall be the calendar year. Such taxes, fees and charges may be
paid in quarterly installments.
SECTION 225. Accrual of Tax – Unless otherwise provided in

this Code, all local taxes, fees, and charges shall accrued on the first (1 st)
day of January of each year. However, new taxes, fees 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.
SECTION 226. Time of Payment – Unless otherwise provided

in this Code, all local taxes, fees and charges shall be paid within the first
twenty (20) days of January or of each subsequent quarter, as the case
may be. The Sanggunian concerned may, for a justifiable cause, extend
the time for payment of such taxes, fees or charges without surcharges or
penalties, but only for a period not exceeding six (6) months.
SECTION 227. Surcharges and Penalties on Unpaid Taxes,

Fees, or Charges – There is hereby imposed a surcharge not exceeding
twenty-five (25%) percent of the amount of taxes, fees or charges not paid
on time and an interest at the rate not exceeding two (2%) percent 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.
SECTION 228. Interest on Other Unpaid Revenue – Where

the amount of any other revenue, except voluntary contributions or
donations, is not paid on the date fixed on the ordinance, or in the
contract, expressed or implied, or upon the occurrence of the event which
has given rise to its collection, there shall be collected as part of that
amount an interest thereon at the rate not exceeding two (2%) percent 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.
SECTION 229. Collection of Local Revenues by Treasurer

– All local taxes, fees, and charges shall be collected by the City
Treasurer or their duly authorized deputies.
The City Treasurer may designate the Barangay Treasurer as his

deputy to collect local taxes, fees, and charges. In case a bond is required
for the purpose, the Citygovernment shall pay the premiums thereon in
addition to the premiums of bond that may be required under this R.A.
7160.
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SECTION 230. Examination of Books of Accounts and

Pertinent Records of Businessmen by Local Treasurer – The City
Treasurer may, by himself or through any of his deputies duly authorized
in writing, examine the books, accounts and other pertinent records of any
person, partnership, corporation, or association subject to local taxes, fees
and charges in order to ascertain, assess, and collect the correct amount
of the tax, fee, or charge. Such examination shall be made during regular
business hours, only once for every tax period, and shall be certified to by
the examining official. Such certificate shall be made of record in the
books of accounts of the taxpayers examined.
In case the examination herein authorized is made by a duly

authorized deputy of the local treasurer, the written authority of the deputy
concerned shall specifically state the name, address, and business of
taxpayer whose books, accounts and pertinent records are to be
examined, the date and place of such examination, and the procedure to
be followed in conducting the same.
For this purpose, the records of the revenue district office of the
Bureau of Internal Revenue shall be made available to the Local
Treasurer, his deputy or duly authorized representative.
Chapter 45 – CIVIL REMEDIES FOR COLLECTION OF

REVENUES
SECTION 231. Application of Chapter – The provisions of

this Chapter and the remedies provided herein may be availed of for the
collection of any delinquent local tax, fee, charge, or other revenue.
SECTION 232. Local Government’s Lien – Local taxes, fees,

charges and other revenues 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 or
privilege with respect to which the lien is imposed. The lien may only be
extinguished upon full payment of the delinquent local taxes, fees and
charges including related surcharges and interest.
SECTION 233. Civil Remedies – The civil remedies for the

collection of local taxes, fees, or charges, and related surcharges and
interest resulting from delinquency shall be:
a) By administrative action thru distraint of goods, chattels, or

effects, and other personal property of whatever character,
including stocks and other securities, debts, credits bank
accounts, and interest in the right to personal property, and
by levy upon real property and interest in or rights to real
property; and
b) By judicial action.
Either of these remedies or all may be pursued concurrently or

simultaneously at the discretion of the local government unit concerned.
SECTION 234. Distraint of Personal Property – The remedy

by distraint shall proceed as follows:
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a) Seizure – Upon failure of the person owing any local tax, fee,
or charge to pay the same at the time required, the local
treasurer or his deputy may, upon written notice, seize or
confiscate any personal property belonging to that person or
any personal property subject to the lien in sufficient quantity
to satisfy the tax, fee, or charge in question, together with
any increment thereto incident to delinquency and the
expenses of seizure. In such case, the local treasurer or his
deputy shall issue a duly authenticated certificate based
upon the records of his office showing the fact of
delinquency and the amounts of the tax, fee, or charge and
penalty due. Such certificate shall serve as sufficient warrant
for the distraint of personal property aforementioned, subject
to the taxpayer’s right to claim exemption under the
provisions of existing laws. Distrained personal property
shall be sold at public auction in the manner herein provided
for.
b) Accounting of Distrained Goods – The officer executing the

distraint shall make or cause to be made an account of the
goods, chattels or effects distrained, a copy of which signed
by himself shall be left either with the owner or person from
whose possession, the goods, chattels or effects are taken,
or at the dwelling or place of business of that person and
with someone of suitable age and discretion, to which list
shall be added a statement of the sum demanded and a note
of the time and place of sale.
c) Publication – The officer shall forthwith cause a notification

to be exhibited in not less than three (3) public and
conspicuous places in the territory of the local government
unit where the distraint is made, specifying the time and
place of sale, and the articles distrained. The time of sale
shall not be less than twenty (20) days after notice to the
owner or possessor of the property as above specified and
the publication or posting of the notice. One place for posting
of the notice shall be at the office of the Chief Executive of
the Local Government Unit in which the property is
distrained.
d) Release of Distrained Property Upon Payment Prior to Sale

– If at any time prior to the consummation of the sale, all the
proper charges are paid to the officer conducting the sale,
the goods or effects distrained shall be restored to the
owner.
e) Procedure of Sale – At the time and place fixed in the notice,

the officer conducting the sale shall sell the goods or effects
so distrained at the public auction to the highest bidder for
cash. Within five (5) days after the sale, the local treasurer
shall make a report of the proceedings in writing to the local
chief executive concerned.
Should the property distrained be not disposed of

within one hundred and twenty (120) days from the date of
distraint, the same shall be considered as sold to the local
212 | P a g e
government unit concerned for the amount of the

assessment made thereon by the Committee on Appraisal
and to the extent of the same amount, the tax delinquencies
shall be cancelled.
Said Committee on Appraisal be composed of the

City Treasurer as Chairman, with a representative of the
Commission on audit and the City Assessor as members.
f) Disposition of Proceeds – The proceeds of sale shall be

applied to satisfy the tax, including the surcharges, interest
and other penalties incident to delinquency, and the
expenses of the distraint and sale. The balance over and
above what is required to pay the entire claim shall be
returned to the owner of the property sold. The expenses
chargeable upon the seizure and sale shall embrace only the
actual expenses of seizure and preservation of the property
pending the sale, and no charge shall be imposed for the
services of the local officer or his deputy. Where the
proceeds of the sale are insufficient to satisfy the claim,
other property may, in like manner, be distrained until the full
amount due, including all expenses, is collected.
SECTION 235. Levy on Real Property – After the expiration

of the time required to pay the delinquent tax, fee, or charge, real property
may be levied on before, simultaneously, or after the distraint of personal
property belonging to the delinquent taxpayer. To this end, 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
throughout the Philippines. Levy shall be affected by writing upon said
certificate the description of the property upon which levy is made. At the
same time, written notice of the levy shall be mailed to or served upon the
assessor and the Registrar of Deeds of the province or city where the
property is located who shall annotate the levy on the tax declaration and
certificate of title of the property, respectively, and the delinquent taxpayer
or, if he be absent from the Philippines, to his agent or manager of the
business in respect to which the liability arose, or if there be none, to the
occupant of the property in question.
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 on the taxpayers’ real
property.
A report of any levy shall, within ten (10) days after the receipt of
the warrant, be submitted by the levying officer to the Sanggunian
concerned.
SECTION 236. Advertisement and Sale – Within thirty (30)

days after levy, the treasurer shall proceed to publicity advertise for sale or
auction the property or a usable portion thereof as may be necessary to
satisfy the claim and cost of sale; and such advertisement shall cover a
period of at least thirty (30) days. It shall be affected by posting a notice at
the entrance of the Citybuilding, and in public and conspicuous place in
213 | P a g e
the barangay where the real property is located, and by publication once a
week for three (3) weeks in a newspaper of general circulation in the
province, city, or municipality where the property is located. The
advertisement shall contain the amount of taxes, fees, or charges, and
penalties due thereon, and the time and place of sale, the name of the
taxpayer against whom the taxes, fees, or charges are levied, and a short
description of the property to be sold. At any time before the date fixed for
the sale, the taxpayer may stay the proceedings by paying the taxes, fees,
charges, penalties and interests. If he fails to do so, the sale shall proceed
and shall be held either at the main entrance of the provincial, city or
Citybuilding, or on the property to be sold, or at any other place as
determined by the local treasurer conducting the sale, and specified in the
notice of sale.
Within thirty (30) days after the sale, the treasurer or his deputy
shall make a report of the sale to the Sanggunian concerned, and which
shall form part of his records. After consultation with the Sanggunian, the
treasurer shall make and deliver to the purchaser a certificate of sale,
showing the proceedings of sale, describing the property sold, stating the
name of the purchaser and setting out the exact amount of all taxes, fees,
charges and related surcharges, interests, or penalties: Provided,
however, that any excess in the proceeds of the sale over the claim and
cost of sales shall be turned over to the owner of the property.
The treasurer may, by ordinance duly approved, advance an

amount sufficient to defray the costs of collection by means of the
remedies provided for in this Title, including the preservation or
transportation in case of personal property, and the advertisement and
subsequent sale, in case of personal and real property including the
improvements thereon.
SECTION 237. Redemption of Property Sold – Within one

(1) year from the date of sale, the delinquent taxpayer or his
representative shall have the right to redeem the property upon payment
to the local treasurer of the total amount of taxes, fees, or charges, and
related surcharges, interest, or penalties from the date of delinquency to
the date of sale, plus interest of not more than two (2%) percent per month
on 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 or his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser
of the certificate of sale previously issued to him, shall forthwith return to
the latter the entire purchase price paid by him plus interest of not more
than (2%) percent per month herein provided for, the portion of the cost of
sale and other legitimate expenses incurred by him, and said property
thereafter shall be free from the lien of taxes, fees, or charges, related
surcharges, interest and penalties.
The owner shall not, however, be deprived of the possession of the

said property and shall be entitled to the rentals and other income thereof
until the expiration of the time allowed for its redemption.
SECTION 238. Final Deed of Purchaser – In case the

taxpayer fails to redeem the property as provided herein, the local
treasurer shall execute a deed conveying to the purchaser so mush of the
property as had been sold, free from liens of any taxes, fees, charges,
214 | P a g e
related surcharges, interest, and penalties. The deed shall succinctly

recite all the proceedings upon which the validity of the sale depends.
SECTION 239. Purchase of Property by the City

Government for Want of Bidder – 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 taxes, fees, or charges, related
surcharges, interests, penalties, and costs, the treasurer conducting the
sale shall purchase the property in behalf of the CityGovernment unit
concerned 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. 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
CityGovernment without the necessity of an order from the competent
court.
Within one (1) year from the date of such forfeiture, the taxpayer or
any of his representative, may redeem the property by paying to the local
treasurer the full amount of the taxes, fees, charges, and related
surcharges, interest, or penalties, and the cost of sale. If the property is
not redeemed as provided herein, the ownership thereof shall be fully
vested on the local government unit concerned.
SECTION 240. Resale of Real Estate Taken for Taxes,

Fees, or Charges – The Sanggunian concerned may, by ordinance duly
approved, and upon notice of not less than twenty (20) days, sell and
dispose of the real property acquired under the preceding section at public
auction. The proceeds of the sale shall accrue to the general fund of the
local government unit concerned.
SECTION 241. Collection of Delinquent Taxes, Fees,

Charges, or Other Revenues Through Judicial Action – The local
government unit concerned 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 be filed by the local treasurer within the
period prescribed in this Title.
SECTION 242. 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.
SECTION 243. Personal Property Exempt from Distraint or

Levy – The following property shall be exempt from distraint and the levy,
attachment or execution thereof for delinquency in the payment of any
local tax, fee or charge, including the related surcharge and interest:
a) Tools and the implements necessarily used by the

delinquent taxpayer in his trade or employment;
b) One (1) horse, cow, carabao, or other beast of burden, such

as the delinquent taxpayer may select, and necessarily used
by him in his ordinary occupation;
c) His necessary clothing, and that of all his family;

215 | P a g e
d) Household furniture and utensils necessary for

housekeeping and used for that purpose by the delinquent
taxpayer, such as he may select, of a value not exceeding
Ten Thousand (P10,000.00) Pesos;
e) Provisions, including crops, actually provided for individual or

family use sufficient for four (4) months;
f) The professional libraries of doctors, engineers, lawyers and

judges;
g) One fishing boat and net, not exceeding the total value of
Ten Thousand (P10,000.00) Pesos, by the lawful use of
which a fisherman earns his livelihood; and
h) Any material or article forming part of a house or

improvement of any real property.
Chapter 46 – FINAL PROVISIONS
SECTION 244. Separability Clause – If for any reason, any

provision, section or part of this code is declared not valid by a court of
competent jurisdiction or suspended or revoked by the Office of the
President, such judgment shall not affect or impart the remaining
provisions, sections or parts which shall continue to be in force and effect.
SECTION 245. Applicability Clause – All other matters

relating to the imposition in this code shall be governed by pertinent
provisions of existing laws and ordinances.
SECTION 246. Penal Provisions – Any violation of the

provisions of this Code not herein otherwise covered by a specific penalty,
shall be punished by a fine of not exceeding Five Hundred (P500.00)
Pesos or imprisonment of not exceeding six (6) months or both, at the
discretion of the Court.
Payment of a fine or service of imprisonment as herein provided

shall not relieve the offender from the payment of the delinquent tax, fee,
or charge imposed under this Code.
If the violation is committed by any juridical entity, the President,

General Manager or any person entrusted with the Administration thereof
of the time of the commission of the violation shall be held responsible or
liable therefor.
SECTION 247. Escalation Clause – The rates imposed on

taxes, fees and charges herein shall be increased by ten (10%) percent of
the (5th) year of the effectivity of the ordinance or on 1998, unless said
taxes, fees or charges has been amended, resulting in an increase within
the five (5) year period.
SECTION 248. Preparation of Implementing Rules and

Regulations – For purposes of streamlining the methods and procedures
in the collection of taxes and to ensure efficient mobilization of resources,
the City Mayor may promulgate implementing rules and regulations to
assure the effective implementation of this Revenue Code.
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SECTION 249. Repealing Clause – All ordinances, rules and

regulations or part thereof, in conflict with, or inconsistent with any
provisions of this Code are hereby repealed or modified accordingly.
SECTION 250. Effectivity – This Code shall take effect on

January 1, 1994.
APPROVED, December 24, 1993, Tagig metropolitan Manila
HON. DANIEL M. CASTILLO

Vice Mayor and Presiding Officer
COUNCILORS
HON. ALAN PETER S. CAYETANO HON. AURELIO S. PADILLA
HON. MARIO C. REYES HON. RICARDO S. CRUZ, JR.
HON. DANILO C. RAYOS DEL SOL HON. DANILO G. CASTRO
HON. PHILIP D. PAGKALINAWAN HON. GUALBERTO M. ROA
HON. ALLAN PAUL C. CRUZ HON. LEO M. AGUILAR
HON. MARISSE L. BALINA HON. RICARDO J. JORDAN
HON. DELIO J. SANTOS HON. EDWIN N. TANYAG

ABC President SK Fed. President
ATTESTED BY:
ATTY. GEORGE A. ELIAS

SB Secretary
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APPROVED BY:
HON. RICARDO D. PAPA, JR.

City Mayor

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CITY GOVERNMENT OF TAGUIG

Ordinance No. 41 series of 2001

TABLE OF CONTENTS 2-14

TITLE I – GENERAL PROVISIONS 15

Chapter 1 – THE CODE: POLICY AND INTERPRETATION 15

Section 3 – Declaration of Policy 15

Section 4 – Rules and Interpretation 16

TITLE II – REAL PROPERTY TAXATION 17

Chapter 2 – SCOPE AND DEFINITIONS OF TERMS 17

Section 6 – Fundamental Principles 17

Chapter 3 – APPRAISAL AND DECLARATION OF REAL

Section 8 – Declaration of Real Property by the Owner

Section 9 – Duty of Persons Acquiring Real Property or

Section 10 – Declaration of Property by the City

Section 11 – Listing Real property in the Assessment

Section 12 – Proof of Exemption of Real Property from 21

Chapter 4 – SCHEDULE OF FAIR MARKET VALUE 21

Section 13 – Preparation and Adoption of Fair Market

Section 15 – Schedule of Fair Market Values of Real

Section 16 – Appraisal of Improvements 39

Section 17 – Type of Improvements 43

Section 18 – Items Considered as Component Parts of

Section 19 – Schedule of Unit of Values of Building 47

Table of Schedule of Unit of Values 47

Section 20 – General Provision on the Appraisal and

Section 21 – Schedule of Depreciation 50

Table of Schedule of Depreciation 50

Section 22 – When Higher Rate of Depreciation can be

Section 23 – General Revision of Assessment 51

Section 24 – Authority of the Assessor to Take Evidence 51

Section 25 – Classes of Real Property for Assessment

Section 26 – Special Classes of Real Property 51

Section 27 – Actual Use of Real Property as Basis for

Section 28 – Assessment Levels 51

Section 29 – Valuation of Real Property 53

Section 30 – Date of Effectivity of Assessment and

Section 31 – Assessment of Property Subject to

Section 32 – Notification of New or revised

Section 33 – Appraisal and Assessment of

Section 34 – Depreciation Allowance for

Chapter 6 – ASSESSMENT APPEALS 54

Section 35 – CityBoard of Assessment

Section 36 – Organization, Power and Function of

Section 37 – Meeting and Expenses of the City

Section 38 – Action by the CityBoard of

Section 39 – Effect of Appeal in the Payment of Real

Chapter 7 – IMPOSITION OF REAL PROPERTY TAX 56

Section 40 – Basis ad Valorem Tax on Real

Section 41 – Additional Levy for the Science and

Section 42 – Exemption from Real Property Tax 57

Section 43 – Additional Ad Valorem Tax on

Section 44 – Idle Lands, Coverage 58

Section 46 – Listings of Idle Lands by the Assessor 59

Chapter 8 – COLLECTION OF REAL PROPERTY TAX 59

Section 47 – Date of Accrual of Tax 59

Section 48 – Collection of Tax 59

Section 49 – Notice of Time for Collection of Tax 59

Section 50 – Payment of Real Property Taxes in

Section 51 – Application of Payments 59

Section 52 – Advance and Prompt Payment

Section 53 – Payment under Protest 60

Section 54 – Interest on Unpaid Real Property Tax 60

Section 55 – Notice of Delinquency in the Payment

Chapter 9 – TAX ON TRANSFER OF REAL PROPERTY