REPUBLIC OF THE PHILIPPINES BUREAU OF LOCAL GOVERNMENT FINANCE, DEPARTMENT OF FINANCE, {th Floor EDPC Building, Bangko Sentral ng Pilipinas Complex Roxes Boulevard, Manile 1004 * Telefax Nos, 327-2780 527-2790 E-mail: blgf@blgf gov.ph January 6, 2012 Mr. Silvestre M, C. Punsalan, Jr. President Resource and Finance Corporation Unit 1504 Tower A WackWack Twin Tower Condominium Mandaluyong City, Metro Manila Sir: This refers to your request for reconsideration on the waiver of penalties imposed upon the delinquent real property taxes on certain lots located at Area 12, Brookside Hills Subdivision, Phase IV, Antipolo City, owned by Resource and Finance Corporation which has ceased operations since 1989. ‘Apparently, the real property taxes on subject lots as reflected in the Statement of Accounts dated April 9, 2002, issued by the City Treasurer of Antipolo were paid up to April 10, 2002, per OR Nos. 0180476 to 0180480 of said city. Thereafter, a real property tax amnesty effective January 2011, was granted by the city, but Resource and Finance Corporation failed to avail as it was allegedly unaware thereof. Besides, you also alleged that the non-payment of subsequent real property taxes on subject lots was due to non-receipt of statement of accounts from the Office of the City Treasurer, but which may also be due to the change of address of the corporation. Hence, the instant request for reconsideration, invoking specifically the provisions of Article 284 of the Implementing Rules and Regulations (IRR) of R.A. No. 7160, or the Local Government Code of 1991 In this regard, may we clarify that Article 284 of the IRR that you cited refers to Section 194 of the same Code on the periods of assessment and collection of local business taxes. Therefore, it is not relevant on subject issue which pertains to the collection of real property taxes that is governed by Section 276 of the Local Government Code of 1991, as follows: "SEC. 278. Condonation or Reduction of Real Property Tax and Interest. ~ \n case of general failure of crops or substantial decrease in the priceof agriculture or agri-based products, or calamity in any province or city, or ‘municipality, the sanggunian concerned, by ordinance passed prior to the first (1°) day of January of any year and upon recommendation of the Local Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the city or municipality affected by the calamity.” Please take note that the grant of such condonation or amnesty pursuant to the above quoted Section 276 of the Local Government Code of 1991, is by way of an ordinance enacted by the local council or sanggunian to which this Bureau has no authority to implement, hence, is in no position to act on your instant appeal for reconsideration On the other hand, may we further clarify that non-receipt of statement of account is not a justification for any neglect to pay real property taxes which is a statutory obligation of any real property owner. We trust that this clarifies matters. Very truly yours, Ol€-Executive Director