I

Republic of the Philippines

CITY OF VALENZUELA
Metropolitan Manila

SANGGUNIANG PANLUNGSOD

"t Exerpts lbm the mlnuaes o! tlre 64 Regutor Session ol the lh Ctty Council oI Volenzuela held on Februory ,2, 2078 ot j:47 p.M,
dt the City Coundl's ktsloa Xoll, f Fl@r, Legislotive Buildlng, Volenzuelo C,y Hotl, K.truhdtan, voleozueh Ctty, Metrofrlftdn
Monltd,

ORDINANCE NO.442
Series of 2018
AN ORDINANCE GRANTING EXEMPTIONS TO SMALL AND
HOME BASED BUSINESS OWNERS FROM PAYMENT OF
BUSINESS TAX IN VAIENZUELA CITY.

Authored by : Councilor ROVIN ANDREW M, FELTCIANO, Councilot ANTONIO k

ES,IRITU,
councllor IENNIFER PINGREE-E'Pa',L counc or MARL,N pAIJLo c ALEIANDNNL,
counclror
RrcARDo RICARR c ENRI0UEZ councflor RAr,toN L ENcARNActoN, councilor
KIMBERLY ANN D.v,
GALANG' counctlor cRIssNA ItL prNEDA, councitor urttaNlE p. Nor,Asco,
cou.citot R1iALIE
ESTEBAN-CAYCO, Councitor KRISnAN ROME T. Sy Councilor
MARTA CECILU V. NAYO onil
Corrncilor FERNANDO C, FRAIiCISCO,

WHEREAS, the constitution mandates that the government

shall
promote the quality of life of the people. Towards this end,
section 16 of
Republic Act No. 7160, otherwise known as the Local Government
code of
1991 provides that the rocar government units shall pursue
undertakings to
enhance economic prosperity, among other concerns;

WHEREAS, section 192 of the Local Government code

of 7997provides
"r x x Authority to Grant Tax Exemption privileges. Local
!l1t Government
Units.may, through ordinances duly ipproved, g"rant tr* u*".ftionr,
incentives or reliefs under such terms and conditio"ns as
they -"y-a""^
necessary";

*HEREAS, it is the thrust of the city Government of Valenzuela

to
deliver basic services that are responsive to the immediate
needs and
problems of its constituents;

WHEREAS, realizing the importance of giving tax

exemptions
particularly to small and home based business, the pirpor"e
or tnis o.ti'n"n.e
will surely help them a lot to adjust with the continuous price
increase and
employment problems;

WHEREAS, it is the legislative duty of the S angguniang Panlungsod

to
enact ordinance for the general welfare of the city and its inhabitants
pursuant to police power provision ofthe Local v ernment Code of 1991.

\R
 Page No.z 1

Ordinance No.
Series of2018,1
Republic of the Philippines
CITY OF VALENZUELA
Metropolitan Manila

SANGGUNIANG PANLUNGSOD I

NOW, THEREFORE, be it ORDATNED as ir is hereby ORDATNED by the

Sangguniang Panlungsod ofValenzuela in session duly assembled that:

sEcrIoN 1. The city Government of varenzuela hereby exempts from

payment of business tax to all newly-opened small and home based
tusiness
owners with a capital Investment of ren Thousand pesos (p10,000.00J
or
less.

SECTION 2' All owners apprying for the renewal of their business
permits with a gross sales/receipts of Fiffy Thousand pesos (p50,000.00)
or
less shall likewise be exempted from paying business tax.

SECTION 3. The said business customers, are however,

not exempted
lrom. pa.Vlent of regulatory fees being levied by the City Cor".nrn"rr,
Provided that small and home based business owners
are required to obtain
Mayor's Permit but are exempt from paying the fee
permit. Provided further, that upon securirig the
.o.."r[oraing to ,u.t
Mayor,s p!..ii,-ir,u ,-arr
and home based business owners shall
f,ay the commensurate cost of
regulation, inspection and surveillance of the operation
of its business in the
fixed fee of Five Hundred pesos (p500.00).

SECTION 4. Business permits and Licensing Office

(BPLO) in
coordination with alr other revenue offices shail implerient
this oiainance. tt
is likewise tasked to disseminate information
and formulat",r," i.pi"."rtirg
rules and regulations ofthis Ordinance.

SECTI0N 5. Repearing clause. Alr ordinances, resolutions,

issuances, rules and regulations, or parts thereof,
orders,
which are inconrisient witi,
the provisions of this ordinance are irereby repealed
or modified ,..o.aingty.
SECTI,N 6. Effectivity. This ordinance shail take effect
Fifteen (15)
days after its publication in a newspaper of general
circulation.

ENACTED
FEBRUARY 12,2OI8.
VALENZUELA CITY, METROPOLITAN MANIIII.

*
 Page No.3
Ordinonce No. 442
Series of2018.
Republic of the Philippines
CITY OF VALENZUELA
Metropolitan Manila

SANGGUNIANG PANLUNGSOD

HON. KIMBE YANN DV. GALANG ON. ROSAT STE YCO

Councilor Councilor
Majority Floor Lea r M ority Floor Leader

HON, N AUL C.ALEJANDRINO

C oun cilor
As jority Floor Leader

HON. ANTONI R. ESPIRITU

Cou cil o

;K
HON.
W INEDA

HON. RO WM. FELICIANO HON. IE P. NOLASCO

Coun or C ncilor

HON. JENNIFER P REE-ESPtANA HON. KRISTIAN ME T. SY

Cou
Cou cilor

HON. RICA c.ENRIQUEZ HON. v. o

n or Co ncilor

oN. ON t. ENCARNACION HON. F CISCO

Councilor Counci or
(Presiden! League of Barangays)
 Page No. 4
Ordinance No.,M2
Series of2018,
Republic of the Philippines
CITY OF VALENZUELA
Metropolitan Manila

SANGGUNIANG PANLUNGSOD

ATTESTED:

FU\VIOC.D
Secreta
v1

CERTIFIED CORRECT:

HON. TORENA TrvrDAD-BORIA

City Vi Mayor
P residing Officer

APPROVED:

HON. REXTON T. GATC

City Mayor
Date Signed: