BARANGAY REVENUE ORDINANCE NO.

010
SERIES 2014

AN ORDINANCE AMENDING BARANGAY REVENUE ORDINANCE No. 001-04,

SERIES OF 2004, IMPOSING TAXES, FEES AND CHARGES PURSUANT TO
THE PROVISIONS OF THE LOCAL GOVERNMENT CODE (RA 7160) AND
PROVIDING PENALTY FOR VIOLATION THEREOF:

Authored by : Kgwd. NELIA E. COSME

Co – Authored by
Kgwd. GYWYN R. GONZALES, Kgwd. ANTONIO B. RAMOS, Kgwd.
RICARDO J. ANTONIO, Kgwd. ROMEL C. SERAFICO, Kgwd.
RICARDO J. ANTONIO, Kgwd. GEORGE N. ZUÑIGA and Kgwd.
REMEGIO B. CLAVECILLAS
______________________________________________________________________________
WHERAS, Section 152 in relation to Section 186 of R.A. 7160, otherwise
known as the Local Government Code of 1991, vested to every local government
unit, including the barangays, the power to create its own source of revenue and
levy taxes, fees and charges which shall accrue exclusively to the local
government unit concerned;

WHEREAS, to augment the limited fund allocation in the barangay, budget

and to finance special activities that are vital and considered part and parcel of
good community service, a need to collect taxes, fees and charges is imperative;

WHEREAS, there are official activities of the Barangay, which are urgently
required to meet the exigencies of delivering basic services to the community, and
such entail funding so that it’s objectives could be accomplished;

NOW THEREFORE, BE IT ORDAINED, as it is hereby ordained by the

Sangguniang Barangay of Talon Uno, Las Piñas City, Metro Manila, that:

CHAPTER I. GENERAL PROVISIONS

ARTICLE A. Short Title and Scope of this Code

SECTION 1A. 01 Short Title –

This ordinance shall be known and called as the Revenue Ordinance

of Barangay Talon Uno, City of Las Piñas, Metro Manila.

SECTION 1A. 02 Scope and Application –

This code shall govern the levy, assessment and collection of all
barangay taxes, fees, charges and other impositions imposed within the
territorial jurisdiction of Barangay Talon Uno, City of Las Piñas, Metro
Manila.
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ARTICLE B. Definition and Rules of Construction

SECTION 1B. 01 Definition – When used in this Code:

a) Amusement Places – includes theaters, cinemas, concert halls,

circuses and other places of amusement where one seeks
admission to entertain oneself by seeing or viewing the show or
performance or participating therein.

b) Business – means trade or commercial activity regularly engaged

in as means of livelihood or with a view to profit.

c) Charges – refers to pecuniary liability, as rents or fees against

persons or properties.

d) Fees – 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 laws on agency for services of a public
officer in the discharged of his official duties.

e) Gross Sales or Receipts – includes 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 expenses or advance payment actually or
constructively received during the taxable quarter of the service
performed or to be performed for another person including
discount determinative at the time of sales, sales return, excise
tax and value added tax (VAT);

f) Levy – means as imposition or collection of an assessment, tax,

fee, charge or fine

g) Operator – includes the owner, manager, administrator or

persons who operates or is responsible for the operation of the
business establishment or undertakings.

h) Peddlers refer to any person who either for himself 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 of a particular commodity
shall be determined from the definition/s of wholesale dealer or
retailer dealer.

i) Persons – means every natural or juridical being susceptible of

rights and obligation or of being the subject of legal relations.
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j) Retail – means a sale where the purchasers buy the commodity

for his own consumption, irrespective of the quantity of the
commodity sold.

k) Revenue – includes taxes, fees and charges that a state or its

political subdivision collects and receives into the treasury for
public purposes.
l) Retail Stores – are business establishments with fixed business
address in the barangay where goods are kept for sale to
purchasers for personal consumption.
m) 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
government needs.

SECTION 1B. 02 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 R.A. 7160 known as the Local
Government Code of 1991.

SECTION 1B. 03 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 provision or when applied, they
would lead to absurd or highly improbable results.

a) General Rule – All words and phrases shall be construed and

understood according to common and approved usage of the
language; but technical words and phrases and others which
may have acquired a peculiar appropriate meaning in this Code
shall be construed and understood accordingly to such technical,
peculiar or appropriate meaning.

b) Gender and Number – Every word in this code importing the

masculine gender shall extend to both a female and male. Every
word importing the singular number shall extend and apply to
several persons or things, and every word importing the plural
number shall extend and apply to one person or thing.

c) Computation of Time - The time within an act is to be done as

provided in this Code or in any rules 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 the same shall be excluded from the computation, in
the next business day shall be considered the last day.
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d) Reference - All references to Chapter, Articles, Sections, are to

the Chapters, Articles, Sections in this Code, unless otherwise
specified.

e) Conflicting Provisions of Chapters – if the provisions of

different Chapters contravene to each other, the provisions of each
Chapter shall prevail as to all specific matters and questions
involved therein.

f) Conflicting Provisions of Sections – If the provisions of

different sections in the same Article conflict with each other, the
provisions of the section, which is last in point of the sequence,
shall prevail.

CHAPTER II, BARANGAY TAX

ARTICLE A. Business Tax on Retailers

SECTION 2A. 01 Imposition of Tax – There is hereby imposed an

annual tax on retailer or owners or operators of retailers or owners or operators
of retail stores or establishments in the barangay where gross receipts or sales
do not exceed Fifty Thousand Pesos (P50,000.00) per year at the rate of one
percent (1%) of such gross receipts or sales.

SECTION 2A. 02 Coverage – All retailers, retail stores of those engaged

in the retail business within the territorial limits of the barangay, regardless of
goods sold, are covered by the ordinance. Provided, that their individual gross
receipts or sales of the preceding year do not exceed Fifty Thousand Pesos
(P50,000.00).

SECTION 2A. 03 Newly-operated Business - For the newly started

retail stores, the initial tax shall be One Hundred Fifty Pesos (P150.00) payable
to the Barangay Treasurer upon application of permit to operate business. In the
succeeding year, the initial tax payment shall be applied as tax credit to the total
assessment for the taxable year.

SECTION 2A. 04 Two or More Retail Stores Operated by One Owner

- When two or more stores are operated by one owner within the barangay, each
stores shall be assessed and be made to pay taxes separately. Gross sales or
receipts of stores located outside the territorial jurisdiction of the barangay shall
not form part of he gross sales or receipt subject to tax.

SECTION 2A. 05 Time of Payment – The tax imposed on retail stores

shall accrue on the first twenty (20) days of January of each year and may be
paid to the Barangay Treasurer within the first (20) days of the first quarter
without surcharge and penalty.
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SECTION 2A. 06 Surcharge and Interest – Failure to pay tax within

the time required shall subject the taxpayer to a surcharge of twenty-five percent
(25%) of the amount of the unpaid taxes and an interest of two percent (2%) per
month thereof including surcharges, until such amount is fully paid, but in no
case shall it exceed thirty-six (36) months.

SECTION 2A. 07 Statement of Gross Receipts or Sales – Retailers,

owners or operators of retail stores shall submit to the Barangay Treasurer a
sworn statement of gross sales or receipts for the preceding calendar year. The
Barangay Treasurer may verify the gross receipts or sales of the tax payers
under the best available evidence upon which tax may be based.

SECTION 2A. 08 Collection of Tax - The Barangay Treasurer shall

collect the tax levied under this Ordinance. He may not delegate the collection of
said taxes unless authorized by the Sangguniang Barangay.

SECTIION 2A. 09 Deposit and Accounting of Collection – The tax

including surcharges and interest collected shall be deposited in the Barangay
Treasurer on the day they are collected or on the first office hour, the day after
the money is collected. All collections from this tax shall be credited to the
general fund of the barangay.

SECTION 2A. 10 Collection Remedies – All taxes including their

surcharges and interests, which are not paid on time, shall be subject to the
following remedies and procedures:

a) Distraint of personal property pursuant to Chapter 4 of Republic

Act no. 7160.

b) Levy upon real property and interest in or rights to real property

of the delinquent taxpayer found in the barangay pursuant to the
same Chapter of the above-cited law.

c) The Barangay Treasurer who fails to issue or execute a warrant

of distraint within three (3) years after the tax has became
delinquent may be dismissed from the service after due notice
and hearing.

d) The Punong Barangay with concurrence of the majority of the

Sangguniang Barangay may pursue concurrently and
simultaneously collection remedied through court actions.

SECTION 2A. 11 Taxpayers’ Remedies - any persons who questions

the assessment of his tax payment may file a written protest with the Barangay
Treasurer within sixty (60) days from receipt of the notice of assessment,
otherwise, the assessment shall become final and executory.
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The Barangay Treasurer, in consultation with the Punong Barangay, shall

decide within thirty (30) days from the lapse of the sixty (60) day period
prescribed herein within which appeal to the court of competent jurisdiction,
otherwise, the assessment becomes conclusive and unappealable.

SECTION 2A. 12 Penalty – Any violation of the provision of this Article

shall be punished by a fine of not less than One Hundred Pesos (P100.00) nor
more than One Thousand Pesos (P1,000.00) at the discretion of the Court.

CHAPTER III.
BARANGAY FEES AND CHARGES

ARTICLE A.
Barangay Clearance

SECTION 3A. 01 Imposition of Fee – There is hereby imposed the

following schedule of fees corresponding to the type of Barangay Clearances.

a) Local Employment P25.00

b) Overseas/Foreign Employment 50.00
c) Identification (I.D.) 25.00
d) Residency 25.00
e) Loan Purposes 50.00
f) Renewal of Franchise 100.00
g) Postal I.D. Application 25.00
h) Employment as G.R.O./Entertainers 100.00
i) Jeepney and Bus Operator 200.00
j) Pedicab Operator / Tricycle Operator 150.00
k) Business Clearance:

1. Restaurants, Café, eateries, etc.

a) Restaurant, Coffee Shops and Food Chain 700.00

b) Carinderias 500.00

2. Owner or Operations of Amusement Place

a) Night Clubs/Day Clubs 500.00

b) Super Clubs, Cocktail lounges, bars and disco

500.00
houses, beer garden and other familiar establishment
c) Billiard Hall, pool houses 300.00

d) Bowling establishments 500.00

e) Theaters and cinema houses 500.00

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f) Amusement device each unit 500.00

g) Video Rentals 500.00

h) Computer shops 500.00

3. Financial institution and/or lending institutions

(pawnshops, banks, insurance companies, saving and
loan association, financial and or lending investors),
per establishments
Main Office ………………………………… 700.00
Per Branch ………………………………… 500.00
Money shops, per establishment ……… 500.00

4. Dealers in securities, including foreign exchange dealers.

500.00

5. Educational Life plan/memorial plan

Principal Office …………………………………700.00
Per branch agency …………………………… 500.00

6. Subdivision Operators ……………………………500.00

7. Private Cemeteries/memorial parks …………..500.00
8. Boarding Houses/lodging houses ……………..500.00
9. Dancing school/Judo Karate School/Driving
School/speed reading/etc………………………..500.00
10. Private School, Colleges and Universities…700.00
11. Nursery, vocational and other schools not regulated by
the DECS ……………………………………………. 500.00
12. Driving Ranges ………………………………….500.00
13. Private Detective/Security Agencies ………..500.00
14. Recruitment Agencies ………………………….500.00
15. Slaughterhouse …………………………………500.00
16. Junk Shops ……………………………………….500.00
17. Tailoring and Dress Shops ……………………500.00
18. Car Wash …………………………………………500.00
19. Trucking and Hauling Prime Movers ………..500.00
20. Communication Services ………………………500.00
21. Contractor/Construction Firm ………………..500.00
22. Laundry and Dry Cleaning ……………………500.00
a. Party Needs/Accessories and/or Chairs and Tables
Rentals ………………………………………..500.00
24. Catering Services ………………………………….500.00

l. On other activities

1. For maintaining window display office …………500.00

2. Promoters, sponsors or talent scout ……………..500.00
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3. For holding stage show, floor/fashion show

payable by the operator…………………………….500.00
4. For holding fund-raising activities ……………….200.00
5. For maintaining an office such as liaison office,
Administrative office, business agencies and/ or similar
office with an area as follows :

400sq. m. or more ………………………………700.00

300sq. m. but not more than 400sq. m. ……500.00
200sq. m. but not more than 300sq. m. ……400.00
100sq. m. but not more than 200sq. m. ……300.00
50sq. m. but not more than 100sq. m. ……..200.00
Less than 50sq. m. …………………………….100.00

6. Cold Storage …………………………………………500.00

7. Refrigerating Cases ………………………………..500.00
8. Lumberyard …………………………………………500.00
9. Car exchange on consignment basis …………..500.00
10. Storage and sale of flammable or Explosive substance
500.00
10. Peddlers …………………………………………100.00
11. House to house promotional sale per
Salesman………………………………………...500.00
12. Film shooting on location ……………………..500.00
13. Gun clubs ………………………………………..500.00
14. Judo/Karate Clubs …………………………….500.00

On Manufacturer, Producers, etc.

16. Garment manufacturers …………………………………500.00

17. Bakeries/bakeshops
a. with 4 ovens …………………………………………500.00
b. with 3 ovens…………………………………………. 400.00
c. with 2 ovens…………………………………………..300.00
d. hot pandesal baker only……………………………200.00

On Contractors (and other businesses rendering service)

18. Establishments for repair of motor vehicles ………………

500.00
19. Machine shop establishment for manufacturing or
repairing parts of mechanical apparatus or engines or
manufacturing any kind of articles made of brass, iron or
other metals …………………………………………………700.00
20. Repair shop for pianos, auto pianos, radios, television,
photographs, typewriters, Mimeographs and other appliances…
500.00
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21. Shoe repair shop ……………………………………………500.00

22. Welding shops ………………………………………………700.00
23. Photo, Movie and Painting Studios or establishment
500.00
24. Hotels and Motels
a. with 30 or more rooms …………………………..1,000.00
b. with 25 but not more than 30 rooms ……………400.00
c. with 10 but not more than 25 rooms ……………300.00
d. with less than 10 rooms …………………………..200.00
25. Barbershops and Beauty Parlors/Salon ……………..500.00
26. Undertakers
a. with embalming and exposition corpses ……….300.00
b. rendering funeral services only …………………..500.00
27. Recapping (tire plant) ……………………………………..500.00
28. Vulcanizing, radiator repair shop, rewinding, Battery repair and
re-charging …………………………………………………500.00
29. Medical and dental clinics ………………………………..500.00
30. Printing Shops ……………………………………………….500.00
31. Animal Clinic …………………………………………………500.00
32. Private Hospitals ……………………………………………500.00
33. On owners and operators of gasoline service/filling stations
1,000.00
34. Dormitories/Boarding
a. with 21 beds …………………………………………..500.00
b. with 10 to 20 beds ……………………………………400.00
c. with less than 10 beds ………………………………300.00
35. House / Apartment for rent/unit…………………………700.00
36. Commercial land for lease …………………………………500.00
37. Sari-Sari Store ……………………………………………….200.00
38. Hardware Stores ……………………………………………500.00
39. Second Hand Stores ………………………………………..500.00
(hardware and scrap, not spare parts, and furniture and
household goods)
40. Grocery ………………………………………………………..500.00
41. Dealers in machinery, automobiles, motor car, trucks, jeeps,
scooters and bicycle; accessories and spare parts
a. dealers of brand new …………………………………700.00
b. dealers in second hand ………………………………500.00
42. General Merchandise ……………………………………….700.00
43. Lumber dealer ………………………………………………..500.00
44. Liquor Store ……………………………………………………500.00
45. Gun Store ………………………………………………………500.00
46. Drug Store and/or Medical Supplies ……………………..500.00
47. Distilled Water, Water Purifier Distributor ……………….500.00
48. Meat and Chicken …………………………………………….500.00
49. Fashion Accessories ………………………………………….500.00
50. Steel/Metal Aluminum Supplies ……………………………500.00
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51. Appliance, Electronic Supplies Store ……………………….500.00

52. Palochina Retailer and Coco Lumber Retailer ……………500.00
53. Flower Shop and Gift Shop …………………………………..500.00
54. Brake Bonding, Battery Supply Store ………………………500.00
55. All other businesses not especially mentioned in accordance
with line or activity as established above ……………….500.00

SECTION 3A. 02 Coverage - All business establishments operating

within the territorial jurisdiction of the barangay are required to secure barangay
clearance before the Mayor’s Permit or renewal thereof can be granted by the
city. In addition, the following activities are required to get barangay clearance
and pay the corresponding clearance as indicated herein.

1. Building Permits on :

 Construction
1. Commercial Edifice ……………………………………..1,000.00
2. Residential Edifice……………………………………… 500.00

 Repair and Renovation

1. Commercial Edifice
a. Major ………………………………………………... 500.00
b. Minor ……………………………………………….. 300.00

2. Residential Edifice
a. Major …………………………………………………….300.00
b. Minor …………………………………………………….200.00

 Demolition ………………………………………………………300.00
 Fencing ………………………………………………………….200.00
 Electrical Installation …………………………………………200.00
 Plumbing Installation …………………………………………200.00

2. Excavation Permit …………………………………………….700.00

SECTION 3A. 03 Payments of Fees - Barangay clearance fees

prescribed under this chapter shall be paid to the Barangay Treasurer before
any business, occupation or calling can be lawfully began or pursued. In the
ensuing year, payment of the annual clearance fees shall be within the first
twenty (20) days of the beginning of the calendar year. Any establishment
activity or calling who fail to secure the required barangay clearance within the
period prescribed shall be liable to pay a fine of FIVE HUNDRED PESOS
(P500.00) for the first offense and ONE THOUSAND PESOS (P1,000.00) for the
succeeding violation.
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No fees shall be collected for the issuance of Barangay Clearance and

Certification required for education purposes.

ARTICLE B.
Fees Billboards, Signboards, Neon Signs, and Other Outdoor
Advertisements ( IRR Article 240 (d4) )

SECTION 3B. 01 Imposition of Fee - There shall be collected an annual

fee at the rates provided hereunder:

a) Billboards or signboards for advertisement of

business per square meter or fraction thereof :
Single-Faced - Ten Pesos (P10.00)
Double-Faced - Twenty Pesos (P20.00)

b) Billboards or signs for professionals, per square meter or

fraction thereof : Eight Pesos (P8.00)

c.) Streamers, posters and the likes posted within a period of

15 days (subject to renewal per square foot) P50.00

Provided however, that if the purpose of the advertisement is to promote

projects and/or programs of the government and to disseminate information/s
necessary for public welfare, no amount shall be collected/imposed.

SECTION 3B. 02 Payment of Fees – The fee imposed under this Article
shall be paid to the Barangay Treasurer before the advertisements, signs,
signboard or billboard is displayed.

SECTION 3B. 03 Administrative Provision – Any person desiring to

display signs, signboards, billboard or advertisements shall file a written
application on the desired form and submit the necessary plans and description
of the advertisement, signs, signboard and billboard to the building official of the
city. The permit issued by the building official shall be presented to the
Barangay Treasurer who shall collect the fee before the advertisement sign,
signboards or billboards is displayed.

ARTICLE C.
Fees on Commercial Breeding of Fighting Cocks

SECTION 3C. 01 Imposition of Fee – There shall be collected an annual

fee at the rates provided hereunder on to commercial breeding of fighting cocks :

Rates Per Annum

More than 5 …………………………………… 500.00

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SECTION 3C. 02 Payment of Fees - The fee imposed in the preceding

Section, shall be paid to the Barangay Treasurer within the first twenty (20)
days of January of each year.

SECTION 3C. 03 Administrative Provision - The Barangay Treasurer

shall keep a record of all persons commercially breeding fighting cocks, which
shall set forth, among others, the name and address of the owner.

ARTICLE D.
Fees on Amusement / Recreational Establishment

SECTION 3D. 01 Imposition of Fees - There shall be collected an

annual fee of the rates provided hereunder from every owner or operator of a
place of recreation which charge admission fee.

a. Resorts ……………………………………………….......P 1,000.00

b. Swimming Pools…………………………………………. 700.00
c. Theaters …………………………………………………… 700.00
d. Bowling Alleys …………………………………………… 300.00
e. Others ……………………………………………………… 200.00

SECTION 3D. 02 Imposition of Fee – The fee imposed herein shall be

paid to the Barangay Treasurer within the first twenty (20) days of January of
each year.

SECTION 3D. 02 Administrative Provisions:

a) Requirement – Any person who shall operate or establish a place

of recreation mentioned in this Article in the barangay shall first obtain a
Mayor’s Permit and pay the fee therefore and the fee imposed under this
Article.

b) The Barangay Treasurer shall issue an official receipt upon

payment of the fee.

ARTICLE E.
Fees on Lupon Tagapamayapa

SECTION 3E. 01 Imposition of Fee - The following fees indicated herein

is hereby imposed:

 Filing Fees in Lupon Tagapamayapa – the amount of One

Hundred Pesos (P100.00) shall be collected for every complaint,
petition and criminal cases, filed before the Lupon
Tagapamayapa.
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 Issuance of Certificate to File Action – The Punong Barangay,

shall after mediation and conciliation of the Pangkat
Tagapagkasundo wherein both parties did not reach any
amicable settlement shall issue a Certificate to File Action upon
payment of a corresponding fee of Fifty Pesos (P50.00).

SECTION 3E. 02 Payment of Fees – The fee imposed herein shall be

paid to the Barangay Treasurer upon filing of the complaint and issuance of
Certificate to file Action.

SECTION 3E. 03 Administrative Provisions – The Barangay Treasurer

shall issue an official receipt upon payment of the fee.

ARTICLE F.
Issuance of Certified True Copy of the Official Documents of the
Barangay

SECTION 3F. 01 Imposition of Fee – Upon presentation of satisfactory

proof and the original copy of the official document/s presented to be certified
is/are in the custody of the authorized record custodian/s of the barangay, issue
a certified true copy of the same upon payment of a corresponding fee of Twety-
five Pesos (P25.00) for each certified true copy issued.

SECTION 3F. 02 Payments of Fees – The fee imposed herein shall be

paid to the Barangay Treasurer.

SECTION 3F. 03 Administrative Provisions – The Barangay Treasurer

shall issue an official receipt upon payment of the fee.

CHAPTER IV.
BARANGAY CHARGES

Article A.
Charges on Stall Holders and Vendors

SECTION 4A. 01 Imposition of Fee – There is hereby imposed a user

charge of Fifty Pesos (P50.00) per square meter per day on stalls or booths
occupying the spaces designated to stall by the Barangay Treasurer during
Fiestas and Christmas Holidays not more than 30 days. Stallholders shall
maintain the cleanliness and sanitation of their respective stalls and spaces
immediately surrounding the stall. Failure to do so shall make them liable to pay
a fine of Three Hundred Pesos (P300.00) on the first offense; Five Hundred Pesos
(P500.00) on the second offense; and One Thousand Pesos (P1000.00) on the
third offense and subsequent offenses reckoned within a period of one year.
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SECTION 4A. 02 Payments of Fee- The fee imposed herein shall be

collected by the Barangay Treasurer or his duly authorized representative.

SECTION 4A. 03 Administrative Provisions – The Barangay Treasurer

shall issue an official receipt upon payment of the fee.

CHAPTER V.
GENERAL ADMINISTRATIVE AND PENAL PROVISION

ARTICLE A.
Collection and Accounting of Barangay Revenue

SECTION 5A. 01 Collection – The collection of barangay

taxes, fees or charges, surcharges, interest and penalties accruing to the
barangay shall be the responsibility of the Barangay Treasurer or his deputy,
and in no case shall be delegated to any other person.

SECTION 5A. 02 Issuance of Receipts – It shall be the duty

of the Barangay Treasurer or his authorized representative to issue the
necessary receipt to the person paying the tax, fee or charge, indicating therein
the date, amount, name of the person paying and the account for which it is
paid. One time fee of One Hundred Fifty Pesos (P150.00) for the Barangay
Business Permit Plate.

In acknowledging payment of barangay taxes, fees and charges, it shall

be the duty of the Barangay Treasurer or his deputies to indicate on the official
receipt issued for the purpose, the number of the corresponding local tax
ordinance.

SECTION 5A. 03 Record of Taxpayers - It shall be the duty

of the Barangay Treasurer to keep records, alphabetically arranged and open to
public inspection of the names of all persons paying barangay taxes, fees and
charges, as far as practicable. He shall established and keep current the
appropriate tax roll for each kind of tax, fee or charge provided in this Code.

SECTION 5A. 04. Examination of Books of Account - For effective

enforcement and collection of taxes, fees and charges provided in this code, the
Barangay Treasurer shall, upon authority of the Punong Barangay or upon
resolution of the Sangguniang Barangay, examine the book, accounts and other
pertinent records of persons, doing business within the jurisdictional limits of the
barangay; to verify, assess and collect true and correct amount due from the
taxpayer concerned. Such examination shall be made during regular business
hours, not often than once for every year for each business establishments. Any
examination conducted pursuant to the provisions of this Section shall be
certified to by the examining official and such certificate shall be made of record
in the books of accounts of the taxpayers concerned.
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SECTION 5A. 05 Accounting Collection - Unless otherwise provided in

this Code and other existing laws and ordinance, all monies collected by virtue of
this Code shall be accounted for in accordance with provisions of existing laws,
rules and regulations and credited to the General Fund of the Barangay.

CHAPTER VI. FINAL PROVISIONS

SECTION 6. 01 Separability Clause - If, or any reason, any provision,

section or part of this Code, is declared not valid by a court of competent
jurisdiction or revoked by the city council, such judgment shall not affect, impair
or invalidate the remaining provisions, sections or parts which shall continue to
be in force and effect.

SECTION 6. 02 Applicability Clause – All other matters relating to the

imposition contained in this Code shall be governed by pertinent provisions on
existing laws and other ordinance.

SECTION 6. 03 Repealing Clause - All ordinance, rules and regulations

in conflict with, or inconsistent with any provisions of this Code are hereby
repealed.

SECTION 6. 04 Effectivity - This ordinance shall take effect fifteen (15)

days after its approval by the city council.

ENACTED, ORDAINED AND APPROVED this 28th day of November in the Year
of our Lord Twenty Thousand and Fourteen at the Council of Brgy. Talon Uno, Las
Piñas City, Metro Manila.

Hon. NELIA E. COSME Hon. LESTER G. ARANDA

Hon. GYWYN R. GONZALES Hon. RICARDO J. ANTONIO

Hon. ROMEL C. SERAFICO Hon. GEORGE N. ZUÑIGA

Hon. RMEGIO B. CLAVECILLAS

Approved:

Hon. Emiliano B. Ramos

Barangay Chairman
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SECRETARY’S CERTIFICATE
Council Ordinance No. 010, Series of 2014

AN ORDINANCE AMENDING BARANGAY ORDIANCE NO. 001-

04, series of 2004, IMPOSING TAXES, FEES AND CHARGES
PURSUANT TO THE PROVISIONS OF THE LOCAL GOVERNMENT
CODE (RA 7160) AND PROVIDING PENALTY FOR VIOLATION
THEREOF:

have been passed its proper public hearing conducted at the Sangguniang
session hall for the purpose held this 10th day of December 2014 prior to its
enactment and approval by the Council Officials. This CERTIFICATION is being
issued attesting to the truth of the foregoing provision set forth above is executed
with public sanctions and approval.

ORDAINED this 4th day of January in the Year of our Lord Twenty
Thousand and Nineteen at the Council of Brgy. Talon Uno, Las Piñas City,
Metro Manila.
Attested by:

Sr. Ptr. Domingo S. Plomantes, Jr.

Barangay Secretary
Approved:

Hon. Emiliano B. Ramos

Barangay Chairman
 CERTIFICATION

THIS IS TO CERTIFY that the Barangay Council thru the undersigned had
conducted the Public Hearing on the proposed Ordinance No. 2011-013 S-2011
“The Revenue Ordinance” on September 9, 2011 at 2:00 in the afternoon at the
Barangay Talon Uno located at las Piñas City this barangay.

This Certificate is issued for whatever legal purpose it may serve.

Issued this 9th day of September, 2011.

HON. EMILIANO B. RAMOS

Punong Barangay