Republic of the Philippines

PROVINCE OF BUKIDNON
City of Malaybalay

OFFICE OF THE SANGGUNIANG PANLALAWIGAN

EXCERPTS FROM THE MINUTES OF THE 13TH REGULAR SESSION OF THE 12TH
SANGGUNIANG PANLALAWIGAN, PROVINCE OF BUKIDNON, HELD ON MONDAY,
APRIL 7, 2014 AT THE SANGGUNIANG PANLALAWIGAN SESSION HALL,
MALAYBALAY CITY, BUKIDNON.

PRESENT: Hon. ALEX P. CALINGASAN Provincial Vice Governor/Chairman

& Presiding Officer
Hon. CLIVE D. QUIÑO, Board Member/Floor Leader
Hon. ALFEO U. BAGUIO, Board Member
Hon. RENATO C. CENTILLAS, Board Member
Hon. MANUEL L. DINLAYAN, Board Member
Hon. ROELITO A. GAWILAN, Board Member(Ex-Officio-rep. FABC)
Hon. ALBERTO R. LAGAMON, Board Member
Hon. MARIVIC R. MONTESCLAROS, Board Member
Hon. RANULFO E. PEPITO, Board Member
Hon. GORDON M. TORRES, Board Member

ABSENT : Hon. JAY S. ALBARECE, Board Member-on O.B.

Hon. OLIVER OWEN L. GARCIA, Board Member(Ex-Officio-rep. PCL)
Hon. MELCHOR P. MARAMARA, Board Member – on S/L
Hon. MAGDALINO C. PANDIAN, Board Member(Ex-Officio-rep. IPs)-on S/L

RESOLUTION NO. 2014-737(12TH SP)

(13th Regular Session)

A RESOLUTION APPROVING THE ENACTMENT OF THE “REVENUE CODE OF THE

PROVINCE OF BUKIDNON –

WHEREAS, since 1992 to 2013, the Sangguniang Panlalawigan have had enacted several revenue
ordinances based on its revenue raising power as provided under the Local Government Code of 1991;

WHEREAS, the provincial government had also formulated and approved the Strategic Financial
Management Plan. Under said measure the existing and potential revenue sources of the province have
been identified and stipulated;
 WHEREAS, there is a need to update revenues and consolidate and/or compile the existing
revenue ordinances and those that have been reflected in the SFMP of the province, thereby producing
one compressed document “the Provincial Revenue Code of the province of Bukidnon”;

WHEREAS, these revenue measures are intended primarily to support infrastructure projects, the
delivery of basic services, environmental protection and for the general welfare of the people of the
province of Bukidnon;

WHEREAS, the updating and codification of all existing revenue ordinances of the province and
the incorporation therein of all potential revenue sources as reflected in its Strategic Financial Management
Plan, will be of great help to the provincial government, and this Code will ultimately guide and assist the
implementer for its efficient and effective collection of revenues;

WHEREAS, the Technical Working Group (TWG) headed by Ms. Teodora D. Dinlayan, Provincial
Treasurer have come up with the draft of the proposed Revenue Code of the province of Bukidnon and
subsequently referred to the Committee on Appropriations and Ways and Means chaired by Hon. Ranulfo
E. Pepito, who after several committee and public hearings conducted, considered the Revenue Code in
accordance with law, ordinances and statutes concerning the matter;

NOW, THEREFORE, on motion of Hon. Ranulfo E. Pepito, and with the unanimous accord of the
Members present, assembled in session, be it:

RESOLVED, as it is hereby resolved, APPROVING THE FOLLOWING REVENUE CODE OF THE

PROVINCE OF BUKIDNON.

PROVINCIAL ORDINANCE NO. 2013-004R(12TH SP)

BE IT ORDAINED, by the Honorable Sangguniang Panlalawigan, Province of Bukidnon,

that:

CHAPTER ONE
GENERAL PROVISIONS

Article 1.A. Title, Scope and Application

Section 1.A.01. Title. This Ordinance shall be known as the “Revenue Code of the Province
of Bukidnon.”
Section 1.A.02. Scope and Application. This Ordinance shall govern the levy, assessment and
collection of taxes, fees, charges and other impositions within the territorial jurisdiction of this
Province.

The Ordinance shall apply to and cover persons, properties, business, acts and other
matters hereinafter specified that are located or carried in or out or otherwise take place within
the territorial jurisdiction of the province of Bukidnon.

Article 1.B. Construction of Provisions

Section 1.B.01. Words and Phrases Not Herein Expressly Defined. Words and phrases
embodied in this Code not herein specifically defined shall have the same definitions as found in RA
7160, otherwise known as the Local Government Code of 1991.
Section 1.B.02. Rules of Construction. In construing the provisions of this Code, the following
rules of construction shall be observed unless inconsistent with the manifest intent of the provisions;

(a) General Rules. All words and phrases shall be construed and understood according
to the common and approved usage of the language; but the 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 the Code importing the masculine gender shall
extend to both male and female. Every word importing the singular number shall
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 as well.

(c) Reasonable Time. In all cases where any act is required to be done within the
reasonable time, the same shall be deemed to mean such time as may be necessary
for the prompt performance of the act.

(d) Computation of Time. The time within which an act is to be done as provided in this
Code, or in any rule or regulation issued pursuant to the provisions thereof, when
expressed in days, shall be computed by excluding the first day and including the last
day, except if the last day falls on a Sunday or holiday, in which case the same shall
be excluded in the computation and the business day following shall be considered
the last day.
(e) References. All references to chapters, articles, or sections are to the Chapters,
Articles or Sections in this Code unless otherwise specified.

(f) Conflicting Provisions of Chapters. 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 therein.

(g) Conflicting Provisions of Sections. If the provisions of the different sections in the
same article conflict with each other, the provisions of the Section which is the last
in point of sequence shall prevail.
Article C. Definition of Terms
Section 1.C.01. Definitions - When used in this Code:

Acquisition Cost for newly acquired machinery not yet 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
transportation, handling and installation at the present site;

Actual Use refers to the purpose for which the property is principally or predominantly utilized by
the person in possession thereof;

Admission refers to the possibility of entering a place or use of amusement facilities requiring fees,
rentals, lease, and the like, act of allowing to enter, entrance granted by permission, by provision or
existence of pecuniary means;
Ad Valorem Tax is a levy on real property determined on the basis of a fixed proportion of the
value of the property;

Advance Payment which refers to those payments by the taxpayer made before the accrual of
tax, where the collections there from are required which is January 1 of the succeeding year;

Agriculturist is a person trained in the theory or science in agriculture;

Agricultural Land is land devoted principally to the planting of trees, raising of crops, livestock and
poultry, dairying, salt-making, inland fishing and similar aqua-agricultural cultural activities, and other
agricultural activities, and is not classified as mineral, timber, residential, commercial or industrial
land;

Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation,

avocation, past time or fun;

Amusement Places include theaters, cinemas, concert halls, circuses, and other places of
amusement such as but not limited to: resorts, adventure parks, shooting ranges, leisure parks,
exhibition shows, golf courses, and cockpits, pub houses where one seeks admission to entertain
oneself by viewing the show or performances;

Annual production - refers to the number of disposable animal within one year of operation:

 Breeder (swine) - Number of sow level multiplied by 16 pigs per sow per year.

 Growers refer to (swine annual production is equal to total number per cycle
multiplied by the frequency of stocking per year (3 times per year).

Broiler annual production is equal to the total number per cycle multiplied by the
frequency of stocking per year (4 times per year).

Appraisal is the act or process of determining the value of property as of a specific date for a
specific purpose;

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;

Assessment Level is the percentage applied to the fair market value to determine the taxable
value of the property;

Assessed Value is the fair market value of the real property multiplied by the assessment level. It
is synonymous to taxable value;

Backyard Farms refers to any farm raising at least 1 head of animal or bird that do not qualify
as commercial farm. A particular farm is considered backyard if: for game fowl and ostrich from
1-19 heads or 49 heads and below for turkey, 1-499 quails and layers, 1-999 broilers, and 1-99
ducks;
Business means trade or commercial activity regularly engaged in as a means of livelihood or with
a view to profit;

Capital Investment is the capital which a person employs in any undertaking, or which contributes
to the capital of a partnership, corporation, or any other juridical entity, or association in a particular
taxing jurisdiction;

Carrier is an animal convalescing from an infectious disease or naturally harbors the infection
but does not show any signs or symptoms of the infection but eliminates the micro-organism and
thus spread the disease; a medium that is capable of transferring the pests/diseases;

Charges refers to pecuniary liability, as rents or fees against persons or property;

Commercial farm refers to any farm which satisfies at least one of the following conditions:
1. Livestock

a. At least 21 heads of adult and zero young

b. At least 41 heads of young animals
c. At least 10 heads of adult and 22 heads of young

2. Poultry

a. 500 layers or 1,000 broilers

b. 100 layers and 100 broilers if raised in combination
c. 100 head of duck regardless of age

Commercial Land is land devoted principally for the object of profit and is not classified as
agricultural, industrial, mineral, timber or residential land;

Cooperative is a duly registered association of persons, with a common bond of interest, who have
voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable
contributions to the capital required and accepting a fair share of the risks and benefits of the
undertaking in accordance with universally accepted cooperative principles;

Corporations 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;

Dangerous Communicable Animal Diseases shall apply to include all acute or chronic animal
diseases to human being or vice versa (zoonoses) capable of inflicting economic losses or it is
detrimental to public health, or which may cause mortality of over five (5) per centum during a
period of one month or may cause economic losses on the intrinsic value of the animals affected;
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;

Delivery Receipts refers to the delivery receipts issued by the province to be used as a pass during
transport of minerals;

Depreciated Value is the value remaining after deducting depreciation from the acquisition cost;

Dressing Plant refers to poultry slaughterhouse. A meat establishment approved and registered
by the National Meat Inspection Services in which poultry are slaughtered, prepared, processed,
handled, packed or stored;

Economic Life is the estimated period over which it is anticipated that a machinery or equipment
may be profitably utilized;

Extraction is the act or process of taking, excavating and removing mineral deposits/products;

Facility is something that is built or installed inside the farm;

Fair Market Value is the price at 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;

Farm is an economic unit engaged in raising of livestock and poultry;

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 services of a public officer in the
discharge of his official duties;

Franchise is a right or privilege, affected with public interest that 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;

Gravel refers to particles of rock passing 75 mm sieve;

Gross Sales 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 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);
Herd or Flock means many numbers of cattle, carabaos, buffalos, horses, sheep, goats, swine
and poultry under one management, maintained in one premise which is allowed to associate or
contact one another;

Host refers to a living animal or plant affording subsistence or lodgment to a parasite;

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 adapt it for new or further
purposes;

Incubation period is the phase of an infectious disease from the time of infection to the
appearance of symptoms;

Industrial Land is land devoted principally to industrial activity as capital investment and is not
classified as agricultural, commercial, timber, mineral, or residential land;

Large animal refers to horses, mules, asses, cattles, buffalos, carabaos, tamaraws, and other
domesticated members of the equine bovine and bubaline families;

Levy means an imposition or collection of an assessment, tax, fee, charge, or fine;

License or Permit is a right or permission granted in accordance with law or by a competent

authority to engage in some business or occupation or to engage in some transactions;

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 physical facilities for production;

Manufacturer includes every person who, by physical or chemical process, alters the exterior
texture or form or inner substance of any raw material or manufactured or partially 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 conditions, 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 materials 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 own use or consumption;

Metallic Minerals are minerals having the nature of metal and/or containing, yielding or producing
metal such as but not limited to gold, silver, iron, nickel, aluminum, zinc, bronze, manganese and
pyrite;

Minerals refers to all naturally occurring inorganic substance in solid, liquid, gas or any intermediate
state excluding energy materials such as coal, petroleum, natural gas, radioactive materials and
geothermal energy;

Mining is the act or process of extracting, excavating and removing minerals including operations
necessary for the purpose;
Non-Metallic Minerals are other mineral products which are not classified under metallic materials
such as silica, opal and other gems and semi-precious stone, limestone, coal, soil magnetite, etc.;

Operator includes the owner, manager, administrator, or any other person who operates or is
responsible for the operation of a business establishment or undertaking;

Ore is a naturally occurring substance or material from which a mineral or element can be mined
and/or processes for profit;

Peddle means any person who, both for him or on commission, travels from place to place and sells
his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or retail
peddler or a particular commodity shall be determined from the definition of wholesale dealer or
retail dealer as provided in this Title;

Permit includes commercial, gratuitous, industrial, special/quarry permits, small-scale mining

permits/contracts issued under this order;

Permittee is a person, association, cooperatives and corporations to whom a permit is issued under
this ordinance;

Persons mean every natural or juridical being/person, susceptible of rights and obligations or of
being the subject of legal relations; any individual, firm, partnership. Corporation, company,
society, association or other organized group of any of the foregoing or their agent,
representative, officer, employee, livestock owner, caretaker;

Plant/Planting Materials and Products refers to crop/plant or part of a plant capable of

harboring, carrying and multiplying of pests/diseases that include seeds, seed pieces, seedlings,
cuttings, corn, tubers, suckers, crown;

Plant Health Certificate refers to the certification issued by the chief of the Bureau of Plant
and Industry, Department of Agriculture or Provincial Agriculturist or his duly authorized
representative regarding the origin and health status of the plants, planting materials and
products;

Plant Nursery refers to a place where plants are propagated and grown to usable size that
includes nurseries which sell to the general public, wholesale nurseries which sell only to
businesses such as other nurseries and to commercial gardeners and private nurseries;

Plant Pest is any insect/disease that may cause harm/or destruction or that are detrimental to
plants and can affect man or to his interests;

Poultry refers to domesticated avian for the purpose of food consumption or the carcass of such
avian dressed/processed for human consumption. Examples are chicken, duck, turkey, geese,
quail and others;

Privilege means a right or immunity granted as a peculiar benefit, advantage or favor;

Processor refers to a person and/or entity issued a license to engage in the treatment of mineral
or ore-bearing materials such as by gravity concentration, leaching beneficiation, cyanidation,
cutting, sizing, polishing and other similar activities;

Quarantine refers to period of isolation of animals to prevent the spread of disease;

Quarry Resources refers to any common stones and other common mineral substance such as
but not limited to marl, limestone, landsite, basalt, conglomerate, diorite, marble, granite, volcanic
cinders, tuff and rock phosphate provided it contains no metal or metals or other valuable minerals
in commercial quantity, and the like or as defined under Section 3 item a.1 of RA 7942;
Reassessment is the assigning of new assessed values to property, particularly real estate, as the
result of a general, partial, or individual reappraisal of the property;

Remaining Economic Life is the period of time expresses in years from the date of appraisal to
the date when the machinery becomes valueless;

Remaining Value is the value corresponding to the remaining useful life of the machinery;

Rental means the value of the consideration, whether in money, or otherwise, given for the
enjoyment or use of a thing;

Replacement or Reproduction Cost is the cost that would be incurred on the basis of current
prices, in acquiring an equally desirable property, or the cost of reproducing a new replica to the
property on the basis of the current prices with the same or closely similar material;

Residential Landis land principally devoted to habitation;

Residents refers to 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 whom the law or any other provision creating or recognizing them fixes their residence
in a particular province, city or municipality. In the absence of such laws, juridical persons are
residents or the province, city or municipality where they have their legal residence or principal place
of business or where they conduct their principal business or occupation;

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;

Retail means a sale where the purchaser buys the commodity for his own consumption,
irrespective of the quantity of the commodity sold;

Revenue includes taxes, fees and charges that a state or its political subdivision collects and
receives into the treasury for public purposes;

Sand is particles of rock passing 2 mm sieve;

Sanitation is the application of measures to make the environmental conditions favorable to

healthful condition;
Sanitation Officer is a person that mans the sanitation stations, enforces and implement
sanitation ordinance, laws and regulation of the province;

Seed Grower refers to a person accredited by the Bureau of Plant and Industry who plants
foundation or registered seeds to produce certified seeds;

Seed Inspection refers to inspection of standing crop in the field by deputized seed inspectors
by the Bureau of Plant and Industry to confirm isolation, genetic purity and timely rouging of
contamination and other agronomical seed production practices for the fulfillment of prescribed
standards by the seed certifying agency;

Services means the duties, work or functions performed or discharged by a government officer, or
by a private person contracted by the government, as the case may be;

Small animals sheeps, goats, swine, birds, fowls or poultry, dogs, cats, deer, small circus and
pet animals, and those intended for diagnostic and experimental purposes like rabbits, hamster,
guinea pigs, mice, etc.;

Socialized housing refers to housing programs and projects covering houses and lots or home
lots only duly undertaken by the government and private sector for the underprivileged and
homeless citizens which shall include sites and services development, long-term financing,
liberalized terms on interest payments, and such other benefits in accordance with the provisions
of the Urban Development and Housing Act of 1992;

Socialized Medical Services/Assistance refers to medical and hospital care made available
to all low income and landless residents of Bukidnon through funds obtained by taxation
philanthropic assessments or other means;

Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed
is supposed to have derived some special benefits in terms of higher values from the improvements
introduced by the government;

Susceptible is an individual or group animals that has neither natural nor acquired immunity to
a disease and is liable to infection;

Non-susceptible individual or group of animals that are not liable to infection;

Suspect refers to animals or animals that have been in contact with the infected animals or
animals and those animals capable of spreading the disease mechanically due to contact with
infected ones and those animals that do not give complete reaction to the test before or a year
after vaccination;

Tax means an enforced contribution, usually monetary in form, levied by the law making body on
persons and property subject to its jurisdiction for the precise purpose of supporting governmental
needs;

Urban areas refers to all cities regardless of their population density and to municipalities with a
population density of at least five hundred (500) persons per square kilometer;
Viajero/comprador refers to an individual who is engage in buying and selling poultry and
livestock products;

Veterinarian is a licensed veterinarian under the employment of Provincial Government;

Wholesale means a sale where the purchaser buys or imports the commodities for resale to
persons other than the end user regardless of the quantity of the transaction;
 Article 2.J. Amusement Tax on Admission

Section 2.J.01. Imposition of Tax. There is hereby levied a tax to be collected from the
proprietors, lessees, or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and
other places of amusement such as but not limited to: resorts, adventure parks, shooting ranges,
leisure parks, exhibition shows, golf courses, cockpits, pub houses at the rate of ten percent
(10%)of the gross receipts from admission fees pursuant to Section 1.a of R.A. 9640.

Section 2.J.02. Manner of Computing the Tax. In the case of theaters or cinemas, the tax
shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the
Provincial/Municipal Treasurer before the gross receipts are divided between said proprietors,
lessees, or operators and the distributors of the cinematographic films.

Section 2.J.03. Exemptions. The holding of operas, concerts, dramas, recitals, painting and art
exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock
or similar concerts shall be exempted from the payment of the tax herein imposed.

Section 2.J.04. Time and Place of Payment. The amusement tax on admission herein imposed
shall be due and payable by the proprietor, lessee or operator concerned, within the first twenty
(20) days of the month next following that for which they are due to the Provincial/Municipal
Treasurer before the gross receipts are divided between the proprietors, lessees, or operator and
the distributors of the cinematographic films.

In the case of itinerant operators of similar modes of amusement, the tax herein prescribed
shall be paid immediately after the last full show or performance.

Section 2.J.05. Sharing of Proceeds. The proceeds of amusement tax shall be distributed as
follows:
a. Province – Fifty percent (50%)
b. Municipality – Fifty percent (50%)

Section 2.J.06. Administrative Provisions.

(a) Filing of Return. Upon payment of the tax due, the proprietors, lessees, or operators of
theatres, cinemas, concert halls, circuses, boxing stadia, and other places of amusement,
shall attach a true and complete sworn return showing the gross receipts from admission
fees during the preceding month.

(b) Forms of Tickets. The proprietor, lessee or operator of an amusement place where
payment of a fee is required for admission, shall provide for himself with tickets which
shall be serially numbered indicating herein the name of the amusement place and the
admission price. The serial number must be printed on both ends of tickets such that
when divided into two upon being presented for admission, the serial number shall
appear on both parts. The gatekeeper shall drop one-half of the torn ticket in a locked
box or receptacle and the other half to be returned to the customer. The box or
receptacle shall only open in the presence of a representative from the Office of the
Provincial/Municipal Treasurer.
 (c) Registration of Tickets. All admission tickets, which shall be sold to the public, must first
be registered with the Office of the Provincial/Municipal Treasurer and shall be stamped
with the seal of said office. It shall be unlawful for any proprietor, operator and lessee
of an amusement place to keep on his possession or have unregistered tickets in the
amusement place.

(d) Verification of Tickets. The Provincial Governor or Provincial/Municipal Treasurer shall,

whenever they deem it necessary for the good of the service, post their duly authorized
inspectors at the gates of amusement places for the purpose of verifying all tickets sold
thereat.

Said duly authorized inspectors shall have access to all admission tickets being sold to
the public from opening time of the amusement place up to closing time.

(e) Examination of Books of Accounts. The Provincial Treasurer/Municipal Treasurer or

deputized agents shall examine the books of accounts quarterly, in order to ascertain
the amount of gross receipts on admission fees.

(f) Owners or operators of every amusement place shall post in a conspicuous place in front of
the ticket booth a notice, printed in big bold letters or numbers, showing the amount of
admission price. When there is a change in the admission price, the owner or operator,
of the said amusement place shall, within ten (10) days from the effectivity of such
change, inform I writing inform the Provincial Treasurer the details of the changes in
admission price.

Section 2.J.07. Surcharge for Late Payment. Failure to pay the levied tax on time shall be
subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such
surcharge to be paid at the same time and in the same manner as the tax due.

Section 2.J.08. Interest on Unpaid Tax. In addition to the surcharge for late payment, there
shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the
due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or
portion thereof exceed thirty-six (36) months.

Section 2.J.09. Penalty. Any violation of the provision of this Article shall be punishable by a
fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos
(P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or
both, at the discretion of the court.

Article 2.K. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or
Producers, Wholesalers of, Dealers or Retailers in, Certain Products

Section 2.K.01. Imposition of Tax. There is hereby imposed an annual fixed tax for every
truck, van or any motor vehicle used by manufacturers, producers, wholesalers, dealers or retailers
in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigar and cigarettes,
agricultural, livestock and other products as may hereafter be determined by the Sangguniang
Panlalawigan, to sales outlets, or consumers, whether directly or indirectly, within the Province.
 Before manufacturer’s or producers, wholesalers of, dealers or retailers, mentioned in this
Article shall be allowed to engage in business in the province of Bukidnon, they shall first secure a
Provincial Governor’s Permit, renewable annually, and pay the tax prescribed in this Section.

Maximum Net weight

Description Capacity Marking Tax Rate
Light 4,501 kg 220.00
Heavy-six wheeler 15,000 kg 330.00
Heavy-ten wheeler 16,000 – 32,000 kg 440.00
Heavy-with trailer 16,000 – 32,000 kg 500.00
Cost of Stickers 75.00/piece

Section 2.K.02. Exemption. The manufacturers, producers, wholesalers, dealers, and retailers
referred to in the preceding sections shall be exempt from the payment of the peddlers’ tax in the
sale of any merchandise or article of commerce imposable by the Province.

Section 2.K.03. Time and Place of Payment. The tax imposed in this Article shall accrue on
the first day of January and shall be paid to the Provincial/Municipal Treasurer within the first twenty
(20) days of January.

Section 2.K.04. Administrative Provisions

(a) The Provincial Treasurer shall keep a registry of truck, vans or vehicles subject to the tax
showing the name of the owner or proprietor, name of manager or president in the case of
partnership or corporation, address and location of principal office, plate number, certificate
of registration number, engine number, sticker number assigned for the year and other
information.

(b) The owner or proprietor of the truck, van or vehicle shall be required to file an application
in a prescribed form in three (3) copies showing the needed information with the Provincial
Treasurer for processing and approval.

(c) The Provincial Treasurer of his deputy shall collect the taxes and fees, register the vehicle
involved and issue the corresponding sticker and the receipt acknowledging payment, date
of payment and the amount paid.

(d) The failure of the owner or proprietor of a truck, van or vehicle to pay the taxes and fees
required to be paid to the Provincial Treasurer’s Office within the proper period required by
law or as set by the Sangguniang Panlalawigan and upon timely demand through proper
notice indicating the tax liability and appropriate penalties, interest and surcharges by the
Provincial Treasurer shall be sufficient ground for the seizure and impounding of the goods
and delivery vehicle containing said goods.

(e) The Provincial Treasurer’s Office in coordination with Land Transportation Office (LTO) and
Land Transportation Franchising Regulatory Board (LTFRB) shall formulate additional rules
within three (3) months from effectivity of this Code and be responsible in the enforcement
of this Article.
Section 2.K.05. Surcharge for Late Payment. Failure to pay the levied tax on time shall be
subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such
surcharge to be paid at the same time and in the same manner as the tax due.

Section 2.K.06. Interest on Unpaid Tax. In addition to the surcharge for late payment, there
shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the
due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or
portion thereof exceed thirty-six (36) months.
Section 2.K.07. Penalty. Any violation of the provision of this Article shall be punishable by a
fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos
(P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or
both, at the discretion of the court.

CHAPTER THREE
PERMIT AND REGULATORY FEES

Article 3.A. Governor Permit Fees

Section 3.A.01. Imposition of fee. – There shall be collected an annual fee at the rates provided
hereunder for the issuance of a Governor’s permit to every person that shall conduct a business, or
activity within this province.

DESCRIPTION PERMIT
FEE
1. On the business of printing and publication
Publisher (newspapers) 500.00
Printer 500.00
Both Printer & Publisher 1,000.00
2. Printing equipment /apparatus or devices
Photographic/Photo & video 450.00
Processing per unit
Letter press/offset press per unit 250.00
Photocopier & other equivalent 170.00
Duplicating Machine per unit
Tarpaulin Printer per unit 1,000.00
3. On business enjoying a franchise:
Below 500,000 capitalization 100.00
500,001 – 1,000,000 500.00
1,000,001 up capitalization 1,000.00
4. On proprietors, lessees, or operators of 500.00
amusement places
5. On manufacturers or producers, wholesalers of 500.00
or dealers or retailers delivering or distributing
their products to sales outlets, or selling to
consumers, whether directly or indirectly within
the province using delivery trucks or vans
6. 6. On the extraction of sand & gravel and other 1,000.00
qu quarry resources
. 77. Other Permits not mentioned herein 500.00
 The permit is payable for every separate or distinct establishment or place where the
business or activity is conducted. One does not become exempt by being conducted with some
other business or activity for which the permit fee has been paid.

Section 3.A.02. Time of payment. – The fee imposed in the preceding section shall be paid to
the Provincial Treasurer upon application for a Governor’s permit before any business or activity
can be lawfully begun or pursued and within the first twenty (20) days of January of each year in
case of renewal thereof.

Section 3.A.03. Surcharge for Late Payment. Failure to pay the levied tax on time shall be
subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such
surcharge to be paid at the same time and in the same manner as the tax due.

Section 3.A.04. Interest on Unpaid Tax. In addition to the surcharge for late payment, there
shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the
due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or
portion thereof exceed thirty-six (36) months.
Section 3.A.05. Penalty. Any violation of the provision of this Article shall be punishable by a
fine of not less than One Thousand Pesos (P1,000.00) or more than Five Thousand Pesos
(P5,000.00) or imprisonment of not less than one (1) month or more than six (6) months, or
both, at the discretion of the court.