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WHEREAS, the twenty-six (26) Barangays of General Santos City has levied

diverse barangay taxes, fees and charges that will result to over-taxing or excessive
charging of the levied amounts;

WHEREAS, there is a need to harmonize the diverse barangay taxes, fees and
charges of all barangay in this city to promote equality and fairness by imposing a
uniform barangay taxes, fees and charges for the common good of all the people
herein;

WHEREAS, Section 1, Article XII of 1987 of the Philippine Constitution provides


that the Congress shall give highest priority to the enactment of measures that protect
and enhance the right of all the people to human dignity, reduce social, economic, and
political inequalities, and remove cultural inequities by equitably diffusing wealth and
political power for the common good. To this end, the State shall regulate the
acquisition, ownership, use, and disposition of property and its increments;

WHEREAS, Section 129 of Republic Act 7160, otherwise known as the Local
Government Code of 1991, states that each Local Government shall exercise its power
to create its own sources of revenue and levy taxes, fees and charges subject to the
provision herein, consistent with the basic policy of local autonomy, such as taxes, fees,
and charges shall accrue exclusively to the Local Government Units;

WHEREAS, Section 132 of Republic Act 7160 provides that the power to impose
a tax, fee, or charge or to generate revenue under this code should be exercised by the
Sangguniang Barangay concerned through an appropriate ordinance;

NOW, THEREFORE, on motion of City Councilor ___________________, duly


seconded by _________________, be it –

RESOLVED, as it is hereby resolved, to enact the following Ordinance:

Ordinance No. ________


Series of 2017

AN ORDINANCE ADOPTING A UNIFORM BARANGAY TAXES, FEES AND CHARGES IN


GENERAL SANTOS CITY

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HON. VANDYKE B. CONGSON – Author/ Sponsor
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Be it enacted by the Sangguniang Panlungsod of General Santos that:

Section 1. Short Title. – This ordinance shall be known as “The Harmonized


Barangay Taxes, Fees and Charges Ordinance of General Santos City”.

Section 2. Scope of Application. - This ordinance shall be applied to all twenty-


six (26) Barangay this City.

Section 3. Definition of Terms - As used in this ordinance, the following terms


are hereby defined:
a. Urban - In their entirety, all municipal jurisdictions which, whether
designated chartered cities, provincial capital or not, have a population
density of at least 1,000 persons per square kilometer. Has at least six
establishments (commercial, manufacturing, recreational and/or personal
services); has at least three of the following:
1. A town hall, church or chapel with religious service at least
once a month;
2. A public plaza, park or cemetery;
3. A market place, or building, where trading activities are
carried on at least once a week;
4. A public building, like a school, hospital, puericulture and
health center or library.
b. Rural - All barangays that do not meet the requirements for classification
of urban above mentioned are classified as rural barangays.
c. Small Business – refers to business entities having a capitalization or sales
not more than three million pesos (Php.3, 000,000.00).
d. Medium Business – refers to business entities having a capitalization or
sales not less than three million pesos (Php.3, 000.000.00) but not
exceeding to fifteen million pesos (Php.15, 000,000.00).
e. Large Business – refers to business entities having capitalization or sales
of fifteen million pesos (Php.15, 000,000.00) above.
f. Tax – a compulsory contribution to state revenue levied by the
government on workers' income and business profits or added to the cost
of some goods, services, and transactions.
g. Fee – a payment made to a professional person or to a professional or
public body in exchange for advice or services.
h. Surcharges – an additional charge or payment to the regular cost.
i. Uniform – not changing in form or character; remaining the same in all
cases and at all times.
j. Harmonize – the act of making systems or laws the same or similar in
different barangay, cities, countries etc. so that they can work together
more easily.

Section 4. Common limitations on the Taxing Powers. - Unless otherwise


provided herein, the exercise of the taxing powers of this barangay shall not extend to
the levy of the following:

a. Income tax
b. Documentary stamp
c. Taxes on estates, inheritance, gifts, legacies and other acquisition;
d. Custom duties
e. Taxes, fees or charges on agricultural products when sold by marginal
farmers;
f. Taxes on business enterprises certified to by the Board of Investments as
a pioneer or non-pioneer for a period of six [6] and for [4] years,
respectively from the date of registration;
g. Excise taxes on articles enumerated under the National Internal Revenue
Code, as amended, and taxes, fees or charges on petroleum products;
h. Percentage or value-added tax [VAT] on sales, barters or exchanges or
similar transactions on goods or services;
i. Taxes, fees or charges for the registration of motor vehicles and for the
issuance of all kinds of licenses or permits for the driving thereof;
j. Taxes, fees, or other charges on Philippine products actually exported;
k. Taxes, fees, or charges, on Countryside and registered under R.A. No.
6810 and R.A. No. 6938 otherwise known as the Cooperatives Code of the
Philippines respectively;
l. Taxes, fees or charges of any kinds on the National Government, its
agencies and instrumentalities, and local government units.

Section 5. Harmonized Barangay Fees, Taxes and Charges of the Urban


Barangays of this City. – These are hereby the adopted harmonized or uniform
Barangay taxes, fees and charges as follows;

A. Urban Barangays

i.) Barangay Clearance Fees. - The reasonable fees or charges for


services rendered for the Barangay Clearance Fees of the urban
barangays are hereby imposed as follows:

FOR BUSINESS FEE


SMALL BUSINESS PHP 500.00
MEDIUM BUSINESS PHP 1,000.00
LARGE BUSINESS PHP 2,000.00
AMBULANT VENDOR PHP 500.00
FOUNDATIONS, NON STOCK, NON PHP 1,000.00
PROFIT, CORPORATIONS AND OTHER
JURIDICAL ENTITIES
BARANGAY CLEARANCE PLATE AND PHP 300.00
STICKER

FOR INDIVIDUAL FEE


STUDENT PHP 25.00
INDIGENT PHP 25.00
SENIOR CITIZEN PHP 25.00
PERSON WITH DISABILITY PHP 25.00
RESIDENCY PHP 100.00
FIREARM LICENSE PHP 200.00
BARANGAY IDENTIFICATION CARD PHP 60.00
OTHER PURPOSE PHP 100.00

ii.) Business Activities. – Any business activity in the barangay shall be


imposed the following fees:

PARTICULARS FEE
DISCO PHP 1,000.00/day
ROAD CLOSURE PHP 500.00/day
MOTORCADE PHP 200.00/day
PAGEANTS/FASHION SHOWS/SHOWS PHP 500.00/day
SALES PROMOTION PHP 500.00/day
OUTDOOR SALES ADVERTISEMENT PHP 500.00/day

PERMIT FOR CINEMA OR VIDEO PHP 500.00/day


COVERAGE
AMUSEMENT ACTIVITIES PHP 1,000.00/day
SPORTS EVENT PHP 1,000.00/day
COCK FIGHTING PHP 1,000.00/day
POWER SUPPLY USING PUBLIC ROADS, PHP 1,000.00/hour
OPEN SPACES
CONSTRUCTION OF COMMERCIAL, PHP 2,000.00/plan
INDUSTRIAL OR RESIDENTIAL BUILDING
EXCAVATION OF COMMERCIAL, PHP 1,000.00/activity
INDUSTRIAL OR RESIDENTIAL
DEMOLITION OF COMMERCIAL, PHP 2,000.00/activity
INDUSTRIAL OR RESIDENTIAL
RENOVATION OF COMMERCIAL, PHP 1,000.00/activity
INDUSTRIAL, OR RESIDENTIAL
SIGNBOARD (SINGLE FACED) PHP 200.00/signboard
SIGNBOARD (DOUBLE FACED) PHP 400.00/signboard
STREAMERS POSTED ON ELECTRIC POST PHP 1,000.00/day
OR DESIGNATED AREAS
BILLBOARDS PHP 3,000.00 annually
ADVERTISEMENT PAINTED ON BUILDING PHP 2,000.00 annually
OR STRUCTURE
OTHERS PHP 1,000.00

iii.) Rent and Charges of Barangay Facilities and Properties. – The


uniform reasonable fees or charges for services rendered and for
the use of barangay-owned properties or services facilities are
hereby imposed as follows:

PARTICULARS FEE
RENTAL OF BRGY. GYM PHP 150.00/hour
GRASS CUTTER PHP 300.00/day
DUMP TRACK PHP 1,500.00/trip
FOTON WITHIN CITY LIMITS PHP 3,000.00/trip
FOTON OUTSIDE CITY PHP 4,000.00/trip
LCD PROJECTOR PHP 1,500.00 every 3 hours
LCD SCREEN PHP 500.00 every 3 hours
SOUND SYSTEM WITHIN CITY LIMITS PHP 1,500.00/day
STAGE PHP 1,000.00/day
TENT PHP 200.00/day
GOVERNMENT OR BARANGAY LAND PHP 1,000.00/day
PARKING FEE
TRICYCLE PHP 5.00/vehicle/day
MOTORCYCLE PHP 5.00/vehicle/day
JEEP PHP 10.00/vehicle/day
MULTI CAB PHP 10.00/vehicle/day
ANY 4 WHEEL PUV PHP 10.00/vehicle/day
DOCKING FEE PHP 500.00/vessel/day
PASSENGER FEE PHP 10.00/person

iv.) Waste Management Services Fee. – The following are the fees or
charges for services rendered are hereby imposed:

PARTICULAR FEE
SMALL BUSINESS PHP 500.00 annually
MEDIUM BUSINESS PHP 1,000.00 annually
LARGE BUSINESS PHP 2,000.00 annually
SPECIAL TRIP (TRUCKING AND DRIVER) PHP 1,500.00/trip

RESIDENTIAL PHP 5.00 (up to 10 kilos)

v.) The Lupong Tagapamayapa Service Fees. – The reasonable


Barangay Lupong Tagapamayapa services are hereby imposed as
follows:

a.) Collection Suit

PARTICULARS FEE
FILING FEE PHP 20.00
PROCESS SERVERS FEE
PHP 500 - 50,000 PHP 50.00
PHP 50,001 - 100,000 PHP 75.00
PHP 100,001 - 150,000 PHP 100.00
PHP 150,001 - 200,000 PHP 150.00
PHP 200,001 - 250,000 PHP 200.00
PHP 250,001 – 300,000 PHP 250.00
PHP 300,001 – 500,000 PHP 300.00
PHP 500,001 – ABOVE PHP 350.00
CERTIFICATE TO FILE ACTION PHP 500.00

Section 6. Harmonized Barangay Fees, Taxes and Charges of the Rural


Barangays of this City. – These are hereby the adopted harmonized or uniform
Barangay taxes, fees and charges as follows:

B. Rural Barangays

i.) Barangay Clearance. - The reasonable fees or charges for Barangay


Clearance Fees of the rural barangays are hereby imposed as
follows:

BARANGAY CLEARANCE FEE


EMPLOYMENT PHP 20.00
LOANS PHP 50.00
WATER/ELECTRICITY INSTALLATION PHP 100.00
DRIVER’S LICENSE PHP 50.00
OTHER PURPOSES PHP 20.00
FOR BUSINESS FEE
SMALL, MEDIUM AND LARGE BUSINESS PHP 200.00
BARANGAY AGREEMENT FEE
AGREEMENT ON LAND PHP 200.00
MORTRAGE/RENTAL/SALE
OTHER AGREEMENT PHP 50.00
BARANGAY CERTIFICATION FEE
PRE-MARITAL COUNSELING PHP 20.00
RESIDENCY BELOW POVERTY PHP 20.00
SECURE PERMIT TO CUT AT DENR/PCA FEE
3 PCS TREE AND BELOW PHP 50.00
4 PCS TREE AND ABOVE PHP 15.00 per tree

ii.) Business Activities. - All business activities stated below shall pay
the following fees:

PARTICULARS FEE
DISCO PHP 950.00/day
ROAD CLOSURE PHP 450.00/day
MOTORCADE PHP 150.00/day
PAGEANTS/FASHION SHOWS/SHOWS PHP 450.00/day
SALES PROMOTION PHP 450.00/day
OUTDOOR SALES ADVERTISEMENT PHP 450.00/day

PERMIT FOR CINEMA OR VIDEO PHP 450.00/day


COVERAGE
AMUSEMENT ACTIVITIES PHP 950.00/day
SPORTS EVENT PHP 950.00/day
COCK FIGHTING PHP 950.00/day
POWER SUPPLY USING PUBLIC ROADS, PHP 950.00/hour
OPEN SPACES
CONSTRUCTION OF COMMERCIAL, PHP 1,500.00/plan
INDUSTRIAL OR RESIDENTIAL BUILDING
EXCAVATION OF COMMERCIAL, PHP 950.00/activity
INDUSTRIAL OR RESIDENTIAL
DEMOLITION OF COMMERCIAL, PHP 1,500.00/activity
INDUSTRIAL OR RESIDENTIAL
RENOVATION OF COMMERCIAL, PHP 950.00/activity
INDUSTRIAL, OR RESIDENTIAL
SIGNBOARD (SINGLE FACED) PHP 150.00/signboard
SIGNBOARD (DOUBLE FACED) PHP 350.00/signboard
STREAMERS POSTED ON ELECTRIC POST PHP 950.00/day
OR DESIGNATED AREAS
BILLBOARDS PHP 2,500.00 annually
ADVERTISEMENT PAINTED ON BUILDING PHP 1,500.00 annually
OR STRUCTURE
OTHERS PHP 950.00

iii.) Rent and Charges of Barangay Facilities and Properties. - The


reasonable fees or charges for services rendered and for the use of
barangay-owned properties or services facilities are hereby
imposed as follows:
RENTAL FEE
RENTAL OF BARANGAY GYM PHP 100.00 per hour
SOLAR DRIER/MULTI-PURPOSE PHP 2.00 per sack (wet)
PAVEMENT RICE, CORN, AND OTHER
FARM PRODUCTS

LIVESTOCKS FEE
COW,CARABAO,HORSE PHP 100.00 per head
PIG, GOAT AND OTHERS PHP 35.00 per head

iv.) Waste Management Services Fee - As it is hereby imposed, the


reasonable fees or charges for services rendered are hereby
imposed as follows:

GARBAGE FEE
STORE OWNER PHP 300.00 annually
RESIDENTIAL PHP 3.00 per sack

v.) The Lupong Tagapamayapa Service Fees. - As it is hereby imposed,


the reasonable Barangay Lupong Tagapamayapa services are
hereby imposed as follows:

LUPONG TAGAPAMAYAPA FEE


FILLING FEE PHP 20.00
MISCELLANEOUS FEE PHP 50.00

Section 7. Penal Provision. - In case of non-compliance with any of the


provisions promulgated in this ordinance, the Sangguniang Panlungsod hereby
empowers and authorizes the Punong Barangay to take effective remedial measures to
enforce compliance therewith. The Sangguniang Barangay is authorized to prescribe
fines or other penalties for violation of this ordinance but in no case shall such fines be
less than One hundred pesos (P100.00) nor more than One thousand pesos (P
1,000.00) or imprisonment of not more than 1 year or both upon the discretion of
Court.

Section 8. Surcharges and Penalties On-Unpaid Fees or Charges. - The


Sangguniang Barangay may impose a surcharge not exceeding twenty-five percent
(25%) of the amount of fees or charges not paid on time.

Section 9. Time of Payment. - Unless otherwise provided in this ordinance, all


fees and charges shall be paid within the first thirty days (30) of January, the
Sanggunian concerned may, for a justifiable reason or cause, extend the time for
payment of said fees or charges without surcharges or penalties, but not for a period
exceeding three (3) months.
Section 10. Collection of Local Fees. - All local fees and charges shall be
collected by the Barangay Treasurer or persons duly deputized by the barangay council
and all funds shall goes to the General Fund of barangay.

Section 11. Repealing Clause. - Any existing Ordinance, which is inconsistent


hereof, are hereby repealed, amended or modified.

Section 12. Separability Clause. - If for any reason any part of this ordinance
shall be held to be unconstitutional or invalid, other parts or provision hereof, which are
not affected hereby; shall be continued in full force and effect.

Section 13. Effectivity Clause. - This ordinance shall take effect upon approval
hereof and upon posting the same in all conspicuous places within the barangay for ten
(10) consecutive days.

Drafted by:

ULDARICA B. DIGAP
LLSA III

BLESSE JOY N. TAYCO


PDO 1

CARMELINO C. OCCIDA
PDA

Received by:

ROSALINDA L. MONDIDO
Chief-Legislative Service Division

Approved by:

HON. VANDYKE B. CONGSON


City Councilor