Manila Tax Code PDF

November 10, 1993
REPUBLIC OF THE PHILIPPINES

City of Manila
OFFICE OF THE CITY TREASURER
November 10, 1993

MEMORANDUM TO:
All Revenue Examiners
Thru the Chief, License Division
This Office
To facilitate audit of your assessment/report of revenue examination, attached
is a pro forma assessment audit requirement slip: cdtai
1. Requiring in the briefest understandable manner how the tax

deficiency was computed and arrived at;
2. Documents to be submitted in support of your report, namely:
a) Examiner's certification that he has examined the books of

accounts and documents required for such examination, and that
the same was made of record in the books of accounts of the
taxpayer (Sec. 171, RA 7160); cdasia
b) BIR-Audited financial statements for the period(s) examined;
c) LOA(s) and letter(s) of confirmation for previous examination(s);
d) Validated Official Receipt for each period examined.
The text of the certification required in No. 2(a) above is enclosed.
Copyright 1994-2009 CD Technologies Asia, Inc. Philippine Taxation 2008 1

ANTHONY Y. ACEVEDO
City Treasurer
May 25, 1993
REPUBLIC OF THE PHILIPPINES

City of Manila
OFFICE OF THE CITY TREASURER
MEMORANDUM CIRCULAR
TO : The Chief, License Division Local Treasury Operations

Officers; and Other Concerned This Office
SUBJECT : Procedure and guidelines in the effective implementation of

Section 171 of R.A. No. 7160, otherwise known as the Local
Government Code of 1991, "Examination of Books of
Accounts and Pertinent Records of Businessmen by Local
Treasurers."
The following procedure and guidelines is hereby issued, viz.:
A. Legal Basis. May 25, 1993 Sec. 171, R.A. No. 7160 is quoted hereunder
for ready reference:
"Sec. 171. Examination of Books of Accounts and Pertinent Records

of Businessmen by Local Treasurer. — The provincial, city, municipal or
barangay treasurer may, by himself or through any of his deputies duly
authorized in writing, examine the books, accounts, and other pertinent records
of any persons, partnership, corporation, or associations subject to local taxes,
fees and charges in order to ascertain, assess, and collect the correct amount of
tax, fee, or charge. Such examination shall be made during regular business
hours, only once for every tax period, and shall be certified to by the examining
official. Such certificate shall be made of record in the books of accounts of the
taxpayer examined".
Accordingly, books of accounts of business establishments within the taxing

jurisdiction of the City of Manila shall be examined by the City Treasurer or his
deputies duly authorized thru Letters of Authority or Special Orders. cdasia
B. Documents to Examine
The deputies shall request the Owner, Manager or Proprietor of the business
establishments concerned to present for examination the following documents:
a) Current Mayor's Permits and Official Receipts
b) BIR Audited Financial Statements
c) Books of Accounts (Gen. Journals, Gen. Ledgers, etc.
d) Purchase and Sales Invoices
e) Articles of Incorporation/Partnership (for corporations and

partnerships)
f) Such other pertinent records such as:
1. Bills of Lading, Letters of Credit (for importers/exporters)
2. Fixed taxes paid to the BIR, such as Excise, VAT and

Percentage
3. Contracts on Projects — specifically on General

Engineering, Building and Specialty Contractors.
4. Proofs of Membership with IATA or non IATA

Organizations (for Travel Agencies)
5. Deployment reports to POEA, and Remittance from

Principals (for recruitment Agencies)
6. Charter of Agreements - for charterer of shipping vessels,

shipping lines and/or shipping agencies, and
7. Such other records which can be obtained from the

following: BIR, SEC, Bureau of Customs, Central Bank of
the Philippines, Board of Investments and Cities and
Municipalities, etc. needed in pursuance of the examination.
C. Letters of Authority
1. Letters of Authority shall be immediately served by the deputies

after receipt thereof and corresponding reports thereon shall be
submitted within three (3) days after the examination.
2. In cases where a Letter of Authority could not be served, the

deputy concerned shall submit a report in writing to the City
Treasurer, citing the reasons therefore, together with the original
and duplicate copies of such LOAs. Should the City Treasurer find
the reasons to be meritorious, a replacement thereof may be issued.
If for some reasons the termination of served letters of authority could not be
done or thorough examination could not be conducted, the matter shall be reported to
the City Treasurer who shall decide as to what appropriate action should be taken
thereon. cda
D. Examination of Books of Accounts, Pertinent Business Records, etc.:
1. Deputies concerned shall wear the prescribed office uniforms;

properly identify themselves to the owner/manager or authorized
representative/officer of the business establishment; and shall state
the purpose of the visit. If the books of accounts and such other
pertinent documents are not yet ready for presentation on the first
visit, an appointment should be made not later than three (3) days
after serving letters of authority.
2. Examination shall be made only during regular working hours and

at the place of business, and under no circumstances or instances
shall it be conducted in the office of the taxpayer's accountant or
business agency.
3. Appointments for examination shall be written in an appropriate

space on the original copy of the LOA by the deputy, while on the

duplicate copy thereof the printed name and signature of the owner
or manager, or any responsible officer/representative of the
business establishment shall be required, aside from the date and
time it was received which is likewise required to be written
thereon.
4. In cases where the examination of books of accounts and such

other business records cannot be accomplishment in a single day,
the same shall be indicated on the Data and Assessment Form,
including the date and time it was started and terminated. As a rule,
only three (3) appointments are allowed to accomplish the
examination work.
5. In cases where the owner or manager, or any authorized

representative of the business establishment cannot be contacted or
is not physical present and/or shall fail to produce/present the
needed business records at the time of the first scheduled
appointment, this matter must be noted on both the original and
duplicate copies of the LOA. Should similar circumstances occur
on the second and third scheduled appointments/visits, the same
facts, likewise must be properly noted, as in the first visit.
6. The books of accounts and other pertinent record of the business

establishment examined must be handled with care. Deputies shall
avoid making any marks or writings thereon, except for the
certification that such documents have been examined indicating
the date of examination and affixing the deputy's signature on the
space below where the last accounting entry had been made.
E. Data and Assessment Form
1. Reports of accomplished/terminated examination shall be

submitted, using the accountable Data and Assessment (DA) forms
intended for the purpose, together with photo copies of such
documents such as: Mayor's Permit, Official Receipts BIR-Audited
Financial Statements bearing the stamp of the Revenue District
Office which indicates the date it was received or those filed with
the SEC, and other supporting documents, depending on the kind
and/or nature of the business examined.
2. This form shall contain all the pertinent information on the

business concerned and the recorded data on the examination
conducted. The findings and recommendations of the deputy
concerned shall be indicated in detail, reasons for or basis of the
assessment included.
3. The accomplished D & A forms in triplicate copies, shall be

attached to the duplicate copy of the Letter of Authority and
submitted to the City Treasurer thru the supervisors concerned and
the Chief, License Division, this Office.
F. Letter of Assessment
The Letter of Assessment shall be prepared by the examining deputy for

signature of the City Treasurer in the attached form and shall contain the amount due
and collectible resulting from the examination/verification made by the deputy. casia
G. Review Committee on Contested Assessments
1. A Review Committee to be constituted by the City Treasurer shall

take charge of and evaluate contested assessments, and such other
controversial cases which necessitate the correct interpretation
and/or application of existing local tax ordinances and such other
revenue laws.
2. The Committee shall be vested the authority to summon the deputy

or revenue examiner concerned to explain and/or clarify matters
involving alleged irregular, illegal and inflated assessments, for the
purpose of determining/ascertaining the propriety, validity and
correctness thereof.
3. The Committee shall likewise, recommend the issuance of Orders

of Investigation on contested/controversial cases.
4. Before the Committee submits its decision to the City Treasurer,

the business establishments concerned shall be accorded sufficient
time within which to appear before it to air and/or present their
side on the controverted assessment. However, should the taxpayer
concerned fail to or does not avail of this privilege, the same shall
be deemed or considered as waived and Section 195, Chapter 6 of
R.A. 7160, shall operate.

H. Alternatives to Take
1. If the taxpayer refuses to allow the examination of his books of

accounts the deputy concerned shall report this refusal and the acts
or strategies employees which constitute a violation of Section
171, R.A. 7160. The City Treasurer may —
(a) Seek the assistance of the City Mayor to enforce Sec. 171,
aforecited.
(b) File with the City Prosecutor a complaint for the imposition
of the penal sanction provided for in R.A. 7160 and the
implementing ordinance. cd
This Memorandum Circular shall take effect immediately.
ANTHONY Y. ACEVEDO
City Treasurer
November 26, 1992 January 1, 1993
MANILA ORDINANCE NO. 7773
AN ORDINANCE LEVYING THE COMMUNITY TAX IN THE CITY OF MANILA

AT THE SCHEDULES EMBODIED IN ADMINISTRATIVE ORDER NO. 260 IN
PURSUANCE TO IMPLEMENTATION OF R.A. NO. 7160, OTHERWISE KNOWN
AS THE LOCAL GOVERNMENT CODE OF 1991

SECTION 1. A Community Tax is hereby levied in the City of Manila at
the following schedules, in conformity with Administrative Order No. 260 in
pursuance to the implementation of R.A. 7160 better known as the Local Government
Code of 1991. aisa dc
1. FOR INDIVIDUAL TAXPAYERS
1.1 Basic Tax P5.00

1.2 Additional Tax not exceeding
P5,000.00 for the following:
1.2.1 Gross receipts or earnings derived from

business during the preceding year. 1.00 for every
P1,000.00
1.2.2. Salaries or gross receipts or earnings

derived from the exercise of profession
or the pursuit of any occupation
during the preceding year. 1.00 for every
P1,000.00
1.2.3. Income from real property during the

preceding year. 1.00 for every
P1,000.00
2. FOR CORPORATE TAXPAYERS
2.1 Basic Tax P5.00
2.2 Additional Tax not exceeding

P10,000.00 for the following:
2.2.1 Assessed Value of real property 2.00 for every

P5,000.00
2.2.2. Gross receipts or earnings derived

from business in the year 2.00 for every
P5,000.00
SECTION 2. Every inhabitant of the Philippines eighteen (18) years of
age or over who has been regularly employed on a wage or salary basis for at least
thirty (30) consecutive working days during any calendar year, or who is engaged in
business or occupation, or who owns real property with an aggregate assessed value
of ONE THOUSAND (P1,000.00) PESOS or more, or who is required by law to file
annual additional tax on income from business, exercise or profession or from
property as scheduled in the preceding section which in no case shall exceed FIVE
THOUSAND (5,000.00) PESOS. cd i
In the case of husband and wife, the additional tax herein imposed shall be
based upon the total property owned by them and the total gross receipts or earnings
derived by them.
SECTION 3. Every corporation no matter how created or organized,

whether domestic or resident foreign, engaged in or doing business in the Philippines
shall pay the annual basic community tax and the annual additional tax in the
schedule prescribed in Section 1 hereof, which in no case shall exceed TEN
THOUSAND (P10,000.00) PESOS.
Dividends received by a corporation from another corporations however, shall,

for purpose of the additional tax, be considered as part of the gross receipts or
earnings of said corporation. cdtai
SECTION 4. Exempt from the Community Tax are the following:
1. Diplomatic and consular representatives, and;
2. Transient visitors when their stay in the Philippines does not

exceed three (3) months.
SECTION 5. The Community Tax shall be paid in the place of residence

of the individual, or in the place where the principal office of the juridical entity is
located and a Community Tax Certificate shall be issued to every person or
corporation upon payment thereof. A Community Tax Certificate may also be issued
to any person or corporation not subject to the Community Tax herein imposed upon
payment of ONE (P1.00) PESO. cd i
SECTION 6. The Community Tax shall accrue on the first day of January
of each year which shall be paid not later than the last day of February of each year.
SECTION 7. If a person reaches the age of eighteen (18) years or

otherwise loses the benefit of exemption on or before the last day of June, he shall be
liable for the Community Tax on the last day he reaches such age or upon the day the

exemption ends. However, if a person reaches the age of eighteen (18) years or loses
the benefit of exemption on or before the last day of March, he shall have twenty (20)
days to pay the Community Tax without becoming delinquent.
Persons who come to reside in the Philippines or reach the age of eighteen (18)
years on or after the first day of July of any year, or who cease to belong to an exempt
class on or after the same date, shall not be subject to the Community Tax for that
year. cda
SECTION 8. Corporations established and organized on or before the last

day of June, shall be liable for the Community Tax for that year. But corporations
established and organized on or before the last day of March, shall have twenty (20)
days within which to pay the Community Tax without becoming delinquent.
Corporations established and organized on or after the first day of July, shall not be
subject to the Community Tax for that year.
SECTION 9. If the tax is not paid within the time prescribed above, there
shall be added to the unpaid amount an interest of 24% per annum computed on the
basis of the actual length of time of delay from the due date until it is paid.
SECTION 10. On the following occasions, the Community Tax Certificate

is required to be presented: aisa dc
a) When an individual subject to the Community Tax acknowledges

any document before a notary public, takes the oath of office upon
election or appointment to any position in the government service;
receives any license, or fee; receives any money, from any public
fund; transacts other official business; or receives any salary or
wage from any person, officer, or corporation with whom such
transaction is made or business done or from whom any salary or
wage is received to require such individual to exhibit the
community tax certificate.
The presentation of community tax certificate shall not be

required in connection with the registration of a voter.
b) When through its authorized officers, any corporation subject to

the community tax receives any license, certificate or permit from
any public authority, pays any tax or fee, receives money from
public funds, or transacts other official business, it shall be the
duty of the public official with whom such transaction is made or
business done, to require such corporation to exhibit the
community tax certificate. cdt
c) The community tax certificate required in the two preceding

paragraphs shall be the one issued for the current year, except for
the period from January until the fifteenth (15th) of April each
year, in which case, the certificate issued for the preceding year
shall suffice.
SECTION 11. The Bureau of Internal Revenue shall cause the printing of
Community Tax Certificates and distribute the same to the City or Municipal
Treasurer, in accordance with prescribed regulations.
The City Treasurer shall remit to the national treasurer the said share of the
national government in the proceeds of the tax within ten (10) days after the end of
each quarter. cda
The proceeds of the community tax actually and directly collected by the City
Treasurer shall accrue entirely to the general fund of the city. However, proceeds of
the community tax collected through the barangay treasurers shall be apportioned as
follows:
a) Fifty (50%) percent shall accrue to the general fund of the city; and
b) Fifty (50%) percent shall accrue to the barangay where the tax is
collected.
SECTION 12. The City Treasurer is hereby authorized to deputize the

barangay treasurers to collect the Community Tax in their respective jurisdiction.
However, said deputation shall be limited to the Community Tax payable by
individual taxpayers and shall be extended only to barangay treasurers who shall be
properly bonded in accordance with existing laws.
SECTION 13. Pending the distribution by the Bureau of Internal Revenue

of the new form for the Community Tax Certificate, the City Treasurer is hereby
authorized to use for the purpose the blank forms or residence certificates that may
still be in their stock, with the proper changes being made thereon. aisa dc
SECTION 14. This Ordinance shall take effect on January 1, 1993.
Enacted by the City Council of Manila at its regular session today, November

10, 1992.
Approved by His Honor, the Mayor on November 26, 1992. cda
APPROVED:
(SGD.) ALFREDO S. LIM (SGD.) JOSE L. ATIENZA, JR.

Mayor Vice Mayor and Presiding Officer
City of Manila City Council, Manila
ATTESTED:
(SGD.) (SGD.)
RAFAELITO M. GARAYBLAS EMMANUEL R. SISON
Secretary to the Mayor Secretary to the City Council
Principal Author: Hon. VICTORIANO A. MELENDEZ

Co-Authors: Hon. Flaviano F. Concepcion, Jr., Hon Nestor
C. Ponce, Jr., Hon. Ma. Corazon R. Caballes,
Hon. Francisco G. Varona, Jr., Hon. Romeo
G. Rivera and Hon. Rolando P. Nieto
June 29, 1993 July 1, 1993
AN ORDINANCE ENACTING A REVENUE CODE FOR THE CITY OF MANILA

ARTICLE I
TITLE
SECTION 1. Title. — This Ordinance shall be known as the Revenue

Code of the City of Manila.
ARTICLE II
AUTHORITY AND SCOPE
SECTION 2. Authority. — This Ordinance is enacted in pursuance of

Section 132, Chapter 1, Title One and Section 151, Article Three, Chapter 2, Title
One, Book II of R.A. No. 7160, otherwise known as the Local Government Code of
1991. cdasia
SECTION 3. Scope. — This Ordinance shall govern the taxing and other
revenue-raising powers of the City of Manila.
ARTICLE III
DEFINITIONS
SECTION 4. Words and Phrases. — When used in this Ordinance:
a) "Agricultural Product" — includes the yield of the soil, such as

corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root
crops, vegetables, fruits, flowers, and their by-products; ordinary
salt: all kinds of fish; poultry; and livestock and animal products,
whether in their original form or not. cd i
The phrase "whether in their original form or not" refers to

the transformation of said products by the farmer, fisherman,
producer or owner through the application of processes to preserve
or otherwise to prepare said products for the market such as
freezing, drying, salting, smoking, or stripping for purposes of
preserving or otherwise preparing said products for the market;
b) "Amusement" — is a pleasurable diversion and entertainment. It is

synonymous to relaxation, avocation, pastime or fun;
c) "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
performances; cdasia
c.1) "Sing-along and Restaurant" — a liquor serving

establishment where customers are entertained by live
musical bands and laser/video equipment; where customers
can sing and dance with their bring-in partner.
c.2) "Music Lounge and Restaurant" — an establishment serving

food, liquor and beverages, equipped with laser disc and
videokes all designated principally to entertain guests;
where guest relations officers who provide musical
accompaniment also act as song guider and food coordinator
to the guests and their families. cd i
d) "Business" — means trade or commercial activity regularly

engaged in as a means of livelihood or with a view to profit;
e) "Banks and other financial institutions" — include non-bank

financial intermediaries, lending investors, finance and investment
companies, pawnshops, money shops, insurance companies, stock
markets, stock brokers and dealers in securities and foreign
exchange, as defined under applicable laws, or rules and
regulations thereunder; acd
f) "Capital Investment" — is the capital which a person employs in

any undertaking or which he contributes to the capital of a
partnership, corporation, or any other juridical entity or association
in a particular taxing jurisdiction;
g) "Charges" — refer to pecuniary liability, as rents or fees against

persons or property;
h) "Contractor" — includes persons, natural or juridical, not subject

to professional tax under Section 11 of this ordinance, whose
activity consists essentially of the sale of all kinds of services for a
fee, regardless of whether or not the performance of the service
calls for the exercise or use of the physical or mental faculties of
such contractor or his employees. cdasia

As used in this Section, the term "contractor" shall include
arrastre proprietors or operators; barber shops, battery charging
establishments proprietors or operators; beauty parlors,
bookbinders, business agents, cinematographic film owners,
lessors and distributors, commercial brokers, demolition and
salvage works, detective and watchman agencies, dockyards
proprietors or operators, dress shops, dry cleaning or dyeing
establishments, engraving establishments, filling contractor,
forwarding establishments, funeral parlors, furniture shops
proprietors or operators, general building, general engineering and
specialty contractors, greasing and washing of motor vehicles,
hatters, heavy equipment proprietors or operators, hotels, motels
proprietors or operators, house and sign painters, immigration
brokers, installations of water system and gas or electric light, heat
or power; lithographers, lodging houses proprietors or operators,
massage clinics, sauna, turkish and swedish baths, master
plumbers, milliners, mine drilling apparatus proprietors or
operators, parking lots proprietors or operators, photographic
studios, planing or surfacing and recutting of lumber, plastic
lamination, plating establishments, printers, publishers, except
those engaged in the publication or printing of any newspaper,
magazine, review, or bulletin which appears at regular intervals
with fixed prices for subscription and sale and which is not
devoted principally to the publication of advertisements; repair
shops for the repair of: any kind of mechanical and electrical
devices, instruments, apparatus, sawmills under contract to saw or
cut logs belonging to others; shoe repairing by machines or any
mechanical contrivance; slenderizing and body building saloons
and similar establishments, smelting plants, smiths, stevedoring,
tailors shops, upholstering shops proprietors or operators,
vulcanizing shops proprietors or operators, warehousing
proprietors or operators. acd
i) "Corporations" — includes partnerships, no matter how created or

organized, joint-stock companies, joint accounts (cuentas en
participacion), 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 pursuant to an operating or consortium
agreement under a service contract with the government. General
Professional partnership are partnerships formed by persons for the
sole purpose of exercising their common profession, on part of the
income of which is derived from engaging in any trade or business.
The term "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: cda
j) "Countryside and Barangay Business Enterprise" — refers to any

business entity, association, or cooperative registered under the
provisions of Republic Act Numbered Sixty eight hundred ten
(R.A. No. 6810), otherwise known as "Magna Carta For
Countryside and Barangay Business Enterprises (Kalakalan 20);
k) "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;
l) "Fee" — means a charge fixed by law or ordinance for the

regulation or inspection of a business or activity;
m) "Franchise" — is a right or privilege, effected with public interest

which 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; cda
n) "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 or
constructively 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).
o) "Manufacturer" — includes every person who, by physical or

chemical process, alters the exterior texture of 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
condition, or who by any such process alters the quality of any
such raw material or manufactured or partially manufactured
product 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
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 products in their original condition could not have
been put, and who in addition alters such raw materials 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; cda
p) "Marginal Farmer or Fisherman" — refers to an individual engaged

in subsistence farming or fishing which shall be limited to the sale,
barter or exchange of agricultural or marine products produced by
himself and his immediate family;
q) "Motor Vehicle" — means any vehicle propelled by any power

other than muscular power using the public roads, but excluding
road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers,
bulldozers, graders, fork-lifts, amphibian trucks, and cranes if not
used on public roads vehicles which run only on rails or tracks, and
tractors, trailers, and traction engines of all kinds used exclusively
for agricultural purposes;
r) "Municipal Waters" — includes not only streams, lakes and tidal

waters within the City, not being the subject of private ownership
and not comprised within the national parks, public forest, timber
lands, forest reserves or fishery reserves, but also marine waters
included between two lines drawn perpendicularly to the general
coastline from points where the boundary lines of the city touch
the sea at low tide and a third line parallel with the general
coastline and fifteen (15) kilometers from it. Where two (2)
municipalities are so situated on the opposite shores that there is
less than fifteen (15) kilometers of marine waters between them,
the third line shall be equally distant from opposite shores of the
respective cities; cda
s) "Operator" — includes the owner, manager, administrator, or any

other person who operates or is responsible for the operation of a
business establishment or undertaking;
t) "Peddler" — means 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 a retail peddler of a particular commodity
shall be determined from the definition of wholesale dealer or
retail dealer as provided in this Title;
u) "Persons" — means every natural or juridical being, susceptible of

rights and obligations or of being the subject of legal relations; cdasia
v) "Residents" — refer 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 which 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 law, juridical persons are
residents of 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;
w) "Retail" — means a sale where the purchaser buys the commodity

for his own consumption, irrespective of the quantity of the
commodity sold;
x) "Vessel" — includes every type of boat, craft, or other artificial

contrivance used, or capable of being used, as a means of
transportation on water; cdasia

y) "Wharfage" — means a fee assessed against the cargo of a vessel
engaged in foreign or domestic trade based on quantity, weight, or
measure received and/or discharged by vessels, and
z) "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.
SECTION 5. Scope of Taxing Authority. — The provisions of this

Ordinance shall govern the exercise of the taxing and other revenue-raising powers of
the City of Manila and its barangays.
ARTICLE IV
TAXES ON BUSINESS
SECTION 6. Accrual of Collections. — Except as otherwise provided in

this Ordinance, the taxes, fees, and charges levied by the City of Manila accrue to the
City. cd
SECTION 7. Tax on the Transfer of Real Property Ownership.
a) There is hereby imposed a tax on the sale, donation, barter, or on

any other mode of transferring ownership or title of real property at
the rate of seventy five percent (75%) of one percent (1%) of the
total consideration involved in the acquisition of the property or of
the fair market value in case the monetary consideration involved
in the transfer is not substantial, whichever is higher. The sale,
transfer or other disposition of real property pursuant to R.A. No.
6657 shall be exempt from this tax.
b) For this purpose the Register of Deeds of the City shall, before
registering any deed, require the presentation of the evidence of
payment of this tax. The City shall likewise make the same
requirement before cancelling an old tax declaration and issuing a
new one in place thereof. Notaries public shall furnish the City
Treasurer with a copy of any deed transferring ownership or title to
any real property within thirty (30) days from the date of
notarization. cda
It shall be the duty of the seller, donor, transferor, executor or administrator to

pay the tax herein imposed within sixty (60) days from the date of the execution of
the deed or from the date of the decedent's death.
SECTION 8. Tax on the Business of Printing and Publication. — There

is hereby imposed a tax on the business of persons engaged in the printing and/or
publication of books, cards, posters, leaflets, handbills, certificates, receipts,
pamphlets, and others of similar nature and the gross receipts of newspapers and
magazines derived purely from advertisement at the rate of seventy five percent (75%)
of one percent (1%) of the gross annual receipts for the preceding calendar year.
In the case of a newly started business, the tax shall be seven and half percent
(7.5%) of one percent (1%) of the capital investment. In the succeeding calendar year,
regardless of when the business started to operate, the tax shall be based on the gross
receipts for the preceding calendar year, or any fraction thereof, as provided herein. cd
The receipts from the printing and/or publishing of books or other reading
materials prescribed by the Department of Education Culture and Sports as school
texts or references shall be exempt from the tax herein imposed.
SECTION 9. Franchise Tax. — Notwithstanding any exemption granted

by any law or other special law, a tax on businesses enjoying a franchise, at the rate
of seventy five percent (75%) of one percent (1%) of the gross annual receipts for the
preceding calendar year based on the incoming receipt, or realized, within its
territorial jurisdiction, is hereby imposed.
SECTION 10. Tax on Sand, Gravel and Other Quarry Resources. —

There is hereby imposed a tax of ten percent (10%) of the fair market value per cubic
meter of ordinary stones, sand, gravel, earth and other quarry resources extracted from
public lands or from the beds of seas, rivers, streams, creeks and other public waters
within the City. cdt
The permit to extract sand gravel and other quarry resources shall be
distributed as follows:
1) City — Sixty percent (60%)
2) Barangay — Forty percent (40%) where the sand, gravel, and other
quarry resources are extracted.
SECTION 11. Professional and Occupation Tax.

a) Imposition of Professional Tax. — There is hereby imposed an
annual professional tax on each person engaged in the exercise or
practice of his profession requiring government examination at the
rate of Three Hundred Pesos (P 300.00). cd
1) Every person who has paid the corresponding professional

tax shall be entitled to practice his profession in any part of
the Philippines without being subjected to any other
national or local tax, license, or fee for the practice of such
profession, pursuant to Sec. 139 (b) Chapter 2, Title One,
Article One, BOOK II of R.A. No. 7160.
2) Any individual or corporation employing a person subject to

professional tax shall require payment by that person of the
tax on his profession before employment and annually
thereafter.
3) The professional tax shall be payable annually on or before

the thirty-first (31st) day of January. Any person first
beginning to practice a profession after the month of
January must, however, pay the full tax before engaging
therein. A line of profession does not become exempt even
if conducted with some other profession for which the tax
has been paid. Professionals exclusively employed in the
government shall be exempt from the payment of this tax. aisa
dc
4) Any person subject to the professional tax shall write in

deeds, receipts, prescriptions, reports, books of account,
plans and designs, surveys and maps, as the case may be,
the number of the official receipt issued to him.
b) Imposition of the Tax on Occupation. — There is hereby imposed

an annual occupation tax on all persons engaged in the exercise of
a calling or occupation not requiring the passing of a government
examination for the practice or exercise thereof, at the rate of one
hundred twenty pesos (P 120.00). casia
SECTION 12. Amusement Tax

a) The City hereby imposes an amusement tax to be collected from
the proprietors, lessees, or operators of theaters, cinemas, concert
halls, music lounges, sing-along, restaurants, circuses, boxing
stadia, basque pelota ("jai-alai") courts, race tracks and other
places of amusement at the rate of thirty percent (30%) of the gross
receipts from admission fees.
b) 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 City Treasurer before the gross receipts are divided between
said proprietors, lessees or operators and the distributors of the
cinematographic films.
c) The holding of operas, concerts, dramas, recitals, painting and art

exhibition, flower shows, musical programs, literary and oratorical
presentations, except pop, rock, or similar concerts shall be exempt
from the payment of the tax herein imposed. casia
d) Payment of Tax - The tax shall be due and payable within the first
twenty (20) days of the month next following that for which it is
due by the proprietor or lessee or operator concerned. The tax shall
be determined on the basis of a true and complete return of the
amount of gross receipts derived during the preceding month.
e) Penalties. - If the tax is not paid within the time fixed, the taxpayer
shall be subject to the surcharges, interests and penalties prescribed
by this Ordinance. In case of willful neglect to file return and pay
the tax within the time required, or in case a fraudulent return is
filed or a false return is willfully made, the taxpayer shall be
subject to a surcharge of fifty percent (50%) of the correct amount
of the tax due, in addition to the interest and penalties provided by
this ordinance.
SECTION 13. Annual Fixed Tax for Every Delivery Truck or Van of
Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain
Products. cdtai
a) The City hereby imposes an annual fixed tax for every truck, van
or any vehicle used by manufacturers, producers, wholesalers,
dealers or retailers in the delivery or distribution of distilled spirits,

fermented liquors, soft drinks, cigars and cigarettes, and other
products to sales outlets, or consumers, whether directly or
indirectly, within the City in an amount not exceeding Seven
Hundred Fifty (P 750.00) Pesos.
b) The manufacturers, producers, wholesalers, dealers, and retailers

referred to in the immediately foregoing paragraph shall be exempt
from the tax on peddlers prescribed in this Ordinance.
SECTION 14. Tax on Manufacturers, Assemblers and Other Processors

— There is hereby imposed a graduated tax on manufacturers, assemblers, repackers,
processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits,
and wines or manufacturers of any article of commerce of whatever kind or nature, in
accordance with the following schedule casia
With gross sales or receipts for the Amount of Tax

preceding calendar year in the amount of:
Annually Quarterly
Less than 10,000.00 247.50 61.87

P 10,000.00 or more but less than P15,000.00 330.00 82.50
15,000.00 or more but less than 20,000.00 453.00 113.25
40,000.00 or more but less than 50,000.00 1,237.50 309.37
150,000.00 or more but less than 200,000.00 4,125.00 1,031.25
750,000.00 or more but less than 1,000,000.00 15,000.00 3,750.00
1,000,000.00 or more but less than 2,000,000.00 20,625.00 5,156.25
6,500,000.00 or more at a rate not exceeding fifty
six and one fourth percent

(56 1/4%) of one percent (1%)
SECTION 15. Tax on Wholesalers, Distributors, or Dealers. — There is
hereby imposed a graduated tax on wholesalers, distributors, or dealers in any article
of commerce of whatever kind or nature in accordance with the following schedule: cdt

Annually Quarterly
Less than P1,000.00 27.00 6.75

P 1,000.00 or more but less than P2,000.00 49.50 12.37
2,000,000.00 or more at a rate not exceeding seventy
five percent (75%) of one percent
(1%)
SECTION 16. Tax on Essential Commodities. — A percentage tax at the
rate of one half (1/2) of the rates prescribed under Sections 14, 15, and 17 is hereby
imposed on exporters, and on manufacturers, millers, producers, wholesalers,
distributors, dealers or retailers of essential commodities enumerated hereunder: cdt

(1) Rice and corn;
(2) Wheat or cassava flour, meat, dairy products, locally

manufactured, processed, or preserved food, sugar, salt and other
agricultural, marine, and fresh water products. whether in their
original state or not;
(3) Cooking oil and cooking gas;
(4) Laundry soap, detergents, and medicine
(5) Agricultural implements, equipment and post harvest facilities,

fertilizers, pesticides, insecticides, herbicides and other farm
inputs; aisa dc
(6) Poultry feeds and other animal feeds;
(7) School supplies; and
(8) Cement.
SECTION 17. Tax on Retailers. — A percentage tax is hereby imposed on

retailers
With gross sales or receipts Rate of Tax

for the preceding calendar year of: Per Annum
P400,000.00 or less 3%
More than P400,000.00 1.5%
SECTION 18. Tax on Contractors. — A percentage tax is hereby imposed
on contractors and other independent contractors, in accordance with the following
schedule: cda

Annually Quarterly
Less than P 5,000.00 41.25 10.31

P5,000.00 or more but less than P10,000.00 92.40 23.10

75,000.00 or more but less than 100,000.00 1,980,00 495.00
2,000,000.00 or moreat a rate of seventy five
percent (75%) of one percent
(1%)
SECTION 19. Tax on Banks and Other Financial Institutions - A
percentage tax is hereby imposed on banks and other financial institutions, at the rate
of seventy five (75%) percent of one percent (1%) on the gross receipts of the
preceding calendar year derived from interests, commissions and discounts from
lending activities, income from financial leasing, dividends, rentals on property and
profit from exchange or sale or property, insurance premium. cd i
SECTION 20. Tax on Peddlers. — A fixed tax is hereby imposed on

peddlers engaged in the sale of any merchandise or article of commerce, at the rate of
seventy-five pesos (P75.00) per peddler.
SECTION 21. Tax on Businesses Subject to the Excise, Value-Added or

Percentage Taxes Under the NIRC. — On any of the following businesses and
articles of commerce subject to the excise, value-added or percentage taxes under the
National Internal Revenue Code hereinafter referred to as NIRC, as amended, a tax of
three percent (3%) per annum on the gross sales or receipts of the preceding calendar
year is hereby imposed:
A) On persons who sell goods and services in the course of trade or

business; and those who import goods whether for business or
otherwise, as provided for in sections 100 to 103 of the NIRC as
administered and determined by the Bureau of Internal Revenue
pursuant to the pertinent provisions of the said code. acd
B) On the gross receipts of keepers of garages, cars for rent or hire

driven by the lessee, transportation contractors, persons who
transport passenger or freight for hire, and common carriers by
land, air or water, except owners of bancas and owners of
animal-drawn two-wheel vehicle.
C) On the amount paid on every overseas dispatch, message or

conversation transmitted from the Philippines by telephone,
telegraph, telewriter exchange, wireless and other communication
equipment services, except amounts paid by the government, its
political subdivisions or instrumentalities; diplomatic services;
public international organizations or any of their agencies based in
the Philippines; and news services;
The tax shall be payable by the person paying for the

services rendered and shall be paid to the person rendering the
services who is required to collect and pay the tax within twenty
(20) days after the end of each quarter. aisa dc
D) Excisable goods subject to VAT
(1) Distilled spirits
(2) Wines
(3) Tobacco products (other than cigarettes, cigars and chewing

tobacco)
(4) Tobacco specially prepared for chewing
(5) Lubricating oils and grease
(6) Processed gas
(7) Waxes and petrolatum
(8) Denatured alcohol to be used for motive power
(9) Fireworks

(10) Cinematographic films
(11) Saccharine
(12) Coal and coke
(13) Fermented liquor, brewer's wholesale price, excluding the

ad valorem tax
(14) Automobiles, manufacturers or importer selling price
(15) Non-essential goods based on wholesale price, net of excise

tax and VAT cdt
(a) Jewelry, whether real and imitation. pearls, precious and

semi-precious stones and imitations thereof; goods made of,
or ornamented, mounted or fitted with precious metals or
imitations thereof or ivory (not including surgical and dental
instruments, silver-plated wares, frames or mountings for
spectacles or eyeglasses, and dental gold or gold alloys and
other precious metals used in filling, mounting or fitting of
the teeth.)
(b) Perfumes and toilet waters.
(c) Yachts and other vessels intended for pleasure or sports.
(16) Mineral products, based on actual market value of the

annual gross output at the time of removal cdtai
(E) Excisable goods not subject to VAT
(1) Naphtha, regular gasoline and other similar products of

distillation
(2) Premium gasoline
(3) Aviation turbo jet
(4) Kerosene
(5) Diesel fuel oil

(6) Liquefied petroleum
(7) Bunker fuel oil
(8) Naphtha when used as raw material for production of

petrochemical products
(9) Asphalt
SECTION 22. Tax on the Storage of Flammable, Combustible or

Explosive Substances. — On owners or operators of storage facilities and depots used
for the storage of flammable, combustible or explosive substances, such as but not
limited to the following: cd i
1. Flammable liquids — such as gasoline, and other carbon bisulfide,

naphtha, benzol, allodin, acetone alcohol, amyl-acetate, toluol,
ethyl acetate, turpentine, thinner, prepared paints, diesel oil, fuel
oil, kerosene, varnish, cleansing solvent, polishing liquids,
petroleum oil, and crude oil;
2. Flammable gases — such as acetylene, hydrogen, coal gas, and

other flammables in gaseous form, except liquefied petroleum gas
and other compressed gases;
3. Combustible solids — calcium carbide; pyrolyxin; matches; nitrate,

phosphorous, bromine, sodium, picric acid, and other hazardous,
explosive, corrosive, oxidizing and lachrymatory properties;
shredded combustible materials such as wood shavings (kusot),
waste (estopa), sisal, oakum, and other similar combustible shaving
and fine materials; tar, resin, waxes, copra, rubber coal, bituminous
coal and similar combustible materials; cdtai
A tax of three percent (3%) per annum, based on the gross sales or receipts
derived from the sale of the above-mentioned substances for the preceding calendar
year, is hereby imposed; provided, however, that the sales or receipts of substances
already taxed under any of the preceding sections shall be excluded from the tax
imposed in this section.
SECTION 23. Caterer's Tax. — On gross receipts of proprietors and

operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants,
soda fountains, carinderias or food caterers including clubs and caterers an annual tax
on the gross sales or receipts of the preceding calendar year is hereby imposed as
follows, from —
1. The sale of food, soft drinks or refreshment at one and a half percent
(1.5%); casia
2. The sale of beer, wines and other liquor at three percent (3%); and
3. The sale of cigarettes and other tobacco products at three percent

(3%).
On newly established business a tax of one-half (1/2) of one percent (1%) of

the capital investment is hereby imposed.
SECTION 24. Tax on Real Estate Developers, Dealers and Lessors. — On

real estate developers/dealers, lessors or sub-lessors of real estate including
accessorias, apartels, pension inns, apartments, condominia, houses for lease rooms
and spaces for rent a tax of three percent (3%) per annum of the gross receipts for the
preceding calendar year is hereby imposed.
For newly started business the initial tax shall be one-half (1/2) of one percent
(1%) of the capital investment. cdtai
SECTION 25. Tax on Privately-Owned Public Markets and Shopping

Centers. — There is hereby imposed a tax of three percent (3%) of the gross receipts
for the preceding calendar year on owners or operators of privately owned public
markets and shopping centers.
For newly started privately-owned public markets and shopping centers the tax
shall be one-half (1/2) of one percent (1%) of the capital investment.
SECTION 26. Occupancy Tax on Hotels; Lodging Houses. — There is

hereby imposed on all owners or operators of hotels, motels, pension houses, and
lodging houses, a tax on the gross receipts during the preceding calendar year derived
from room occupancy: one percent (1%) for the year 1993; two percent (2%) for the
year 1994 and three percent (3%) for 1995 and the years thereafter. acd
SECTION 27. Tax on Race Tracks. — A tax is hereby imposed on owners

or operators of race tracks maintained and operated for the purpose of horse-racing
and other races where bets are placed at the rate of fifty percent (50%) of one percent
(1%) of the gross receipts for the preceding calendar year; Provided, however, that
duly licensed off-track betting stations shall pay a tax of one percent (1%) of their
gross income of the preceding calendar year; and twenty percent (20%) of one percent
(1%) of the capital investment thereof, if newly established.
An amusement tax on admission shall be collected pursuant to Section 12 of

this Ordinance.
SECTION 28. Tax on Basque Pelota Courts. — There is hereby imposed a

tax on the owner, operator or maintainer of a basque pelota court, including the games
of pala, raqueta, cestapunta, remonte, and mano, popularly known as jai alai, in
which professional players participate, to make either direct bet or bets by means of a
totalizer, as authorized by law, at the rate of seventy five (75%) of one percent (1%)
of the gross annual income for the preceding calendar year; and one-twentieth (1/20)
of one percent (1%) of the capital investment, if newly established. off-fronton betting
stations when duly licensed, shall pay a tax of one percent (1%) of their gross income
of the preceding calendar year and twenty percent (20%) of one percent (1%) of the
capital investment thereof, if newly established. cd i

this Ordinance.
SECTION 29. Tax on All Other Businesses. — All other business not
specifically taxable in the preceding sections of this Ordinance shall be imposed a tax
of three percent (3%) of their gross sales or receipts for the preceding calendar year.
Newly started business under this section shall pay a tax of three-fortieth
(3/40) of one percent (1%) of the capital investment.
SECTION 30. Retirement of Business. — A business subject to tax

pursuant to the preceding sections shall, upon termination thereof, submit a sworn
statement of its gross sales or receipts for the current year. If the tax paid during the
year be less than the tax due on said gross sales or receipts of the current year, the
difference shall be paid before the business is considered officially retired. aisa dc
SECTION 31. Payment of Business Taxes.
a) The taxes imposed under Section 14 shall be payable for every

separate or distinct establishment or place where business subject
to tax is conducted and one line of business does not become
exempt by being conducted with some other business, for which
such tax has been paid. The tax on a business must be paid by the

person conducting the same.
b) In case where a person conducts or operates two or more

businesses mentioned in Section 14 of this Ordinance which are
subject to the same rate of tax, the tax shall be computed on the
combined total gross sales or receipts of the said two (2) or more
related businesses.
c) In cases where a person conducts or operates two (2) or more of

the businesses mentioned in Section 14 of this Ordinance which
are subject to different rates of tax, the gross sales or receipts of
each business shall be separately reported for the purpose of
computing the tax due from each business. cdtai
ARTICLE V
FEES AND CHARGES
SECTION 32. Imposition and Levy. — The City hereby imposes

reasonable fees and charges on business and occupation and on the practice of any
profession or calling, commensurate with the cost of regulation, inspection and
licensing before any person may engage in such business or occupation, or practice
such profession or calling.
A) MAYOR'S PERMIT FEES — are collected from individuals and

corporations for the issuance of permit/s by the city mayor or his duly authorized
deputy or assistant in connection with an application to operate business, pursue
an occupation or undertake an activity in the City of Manila.
1) Dealers in fermented liquors, distilled spirits and/or

wines, except for wine houses/cellars which shall
be based on capitalization:
a.) Wholesale dealers of imported (foreign label) liquors P400.00

b.) Retail dealers of imported (foreign label) liquors 200.00
c.) Wholesale dealers of domestic (locally manufactured)
liquors 150.00
d.) Wholesale dealers of fermented liquors 150.00
e.) Retail dealers in domestic (locally manufactured) liquor 100.00
f.) Retail dealers in fermented liquor 100.00
g.) Wholesale dealers in Vino liquors 50.00

h.) Retail dealers in tuba, base and/or tapuy 50.00
2) Dealers in Tobacco:
a.) Retail leaf tobacco dealers 200.00

b.) Wholesale leaf tobacco dealers 400.00
c.) Retail tobacco dealers 100.00
d.) Wholesale tobacco dealers 200.00
3) Owners or operators of amusement places/devices:
a.) Night clubs/day clubs 4,000.00

b.) Supper clubs, cocktail lounges, bars, disco houses,
beer gardens and other similar establishments 2,000.00
c.) Cabarets, dance halls, or dancing pavilions 1,000.00
d.) Social clubs/voluntary associations or organizations 1,000.00
e.) Skating rinks 1,000.00
f.) Bath houses, resorts and the like, per establishments 1,000.00
g.) Steam baths, sauna baths and the like per
establishments 4,000.00
h.) Billiard halls, pool halls/per table 50.00
i.) Bowling establishments 4,000.00
j.) Circuses, carnivals, fun houses and the like 1,000.00
k.) Merry-go-rounds, roller coasters, ferries wheels,
swings, shooting galleries, or similar contrivances
and side show booths per contrivance or booth 50.00
l.) Theaters and cinema houses Air-conditioned 4,000.00
Non-airconditioned 2,000.00
Itinerants operators - per day 50.00
m.) Boxing stadia, auditoriums, gymnasia, concert halls,
or similar halls or establishments 4,000.00
n.) Race track establishments 4,000.00
o.) Pelota/tennis squash courts, per court 50.00
p.) Jai-alai and/or coliseum establishments 4,000.00
q.) Off-track or off-fronton betting stations, per device 1,000.00
r.) Amusement devices, per device 50.00
s.) Music lounges and sing-along restaurants 2,000.00
4) Financial institutions and/or lending institutions

(pawnshops, banks, insurance companies, savings
and loan associations, financial and/or lending investor)
per establishments:
Main Office 4,000.00
Per branch 2,000.00
Money shops per establishment 1,000.00
5) Dealers in securities, including foreign exchange dealers 1,000.00

6) Educational life plan/memorial plan:
Principal Office 2,000.00
Per branch/agency 1,000.00
7) Subdivision operators 1,000.00
8) Private cemeteries/memorial parks 2,000.00
9) Boarding houses/lodging houses 500.00
10) Dancing houses/judo karate schools/driving
schools/reading/EDP, etc. 500.00
11) Nursery, vocational and other schools not
regulated by the DECS 500.00
12) Driving Range 500.00
13) Golf links 1,000.00
14) Mini-golf links 500.00
15) Polo grounds 2,000.00
16) Private detectives/security agencies:
Principal Office 500.00
For every locality where security guards are posted 100.00
17) On delivery trucks or vans to be paid by the
manufacturer, producers of the dealers in any
product regardless of the number of trucks or
vans 100.00
18) For maintaining window/display office 200.00
19) Promoters, sponsors or talent scouts 500.00
20) For holding stage shows or floor fashion

shows payable by the operator 500.00
21) For maintaining an office, such as liaison office,

administrative office of professionals or similar
with an area as follows:
400 sq. m. or more 1,000.00

300 sq. m. or more but less than 400 sq. m. 800.00
Less than 50 sq. m. 100.00
22) For operating private warehouse or bodega

of wholesalers, retailers, importers, and exporters,
except those whose business are duly licensed in
the localities where such bodegas are located 1,000.00
23) Cold Storage 300.00
24) Refrigerating Cases 100.00
25) Lumberyards 500.00
26) Car exchange on consignments basis 1,000.00
27) Storage and sale of flammable or explosive

substance 100.00
28) Peddlers, except peddlers of tobacco and

liquors 100.00
29) Signboards, billboards and other forms of

advertisements 100.00
House to house promotional sales 100.00

per salesman, per day 100.00
30) Film shooting on location, per day 100.00
31) Gun clubs 100.00
32) Judo-Karate clubs 500.00
33) All other business not specifically mentioned

with capital investments as follows:
Less than 2,000.00 50.00

2,000 or more but less than 10,000 100.00

900,000 or more but less than 1,000,000 1,050.00
1,000,000 or more but less than 10,000,000 1,500.00
Over 10,000,000 3,000.00
33.a) 1st class restaurant liquor 4,000.00
33.b) 2nd class restaurant liquor 2,000.00
33.c) 1st class hotel liquor 4,000.00
33.d) 2nd class hotel liquor 2,000.00
Provided that no permit or license shall be issued for the business of 1st
and 2nd class restaurant liquor without the principal business of restaurant. cdasia
34) Special Permit for holding:
a) Circus of menagerie parade, or other

parades using banners, floats or
musical instruments, except civic,
military or religious parades, per day 100.00
b) Benefit ball/dance, per day 100.00
35) All occupations or callings subject to periodic

inspection, surveillance and/or regulation by the
City Mayor like animal trainer, auctioneer,
barber, bartender, beautician, bondsman, butcher,
caddy (golf), chambermaid, rigdriver (cochero),
cook, counter girl, criminologist, electrician,
embroiderer, club/floor manager, food checker,
forensic expert, hair stylist, handwriting expert,
hospital attendant, lifeguard, machinist, make-up
artist, manicurist, masseur-attendant, mechanic,

photographer (itinerant), private ballistic expert,
sales agent, saleslady, shoe cobbler, tailor or
master cutter, taxi-dancer, teller and/or cashier
except those employed by the bank or similar
financial and investment institution, usher, waiter
and other occupations or calling of the same
or similar category 40.00
36. Night Parking (sticker) for using street, sidewalk

or public place or in front of their houses and
places of business as a private garage or parking
space:
a) For cars or jeepneys, per quarter 225.00
b) For buses and trucks, per quarter 300.00
c) For containerized vans/trailers, per

day or fraction thereof 15.00
B) SERVICE CHARGES
1) Garbage Service Charges
Rate of Charges — Except as otherwise provided herein, garbage service

charges shall be collected quarterly from every person (natural or juridical)
engaged in business, profession, or occupation or any undertaking in the City of
Manila, in accordance with the following schedule: cdtai
Rate per Quarter
A. Aircraft and Watercraft Companies
1. Main Office P1,500.00
2. For every branch office 750.00
B. Amusement Places
1. Amusement centers and establishments

with coin operated machines, appliances,
amusement rides and shooting galleries,

side show booths and other similar
establishments with contrivances for the
amusement of customer/per contrivance 15.00
2. Billiard and/or pool halls/per table 7.50
3. Bowling establishment:
a. Automatic/per lane 30.00
b. Non-automatic/per lane 22.50
4. Casinos 1,500.00
5. Circuses, carnivals, and the like 375.00
6. Cockpits 750.00
7. Golf links and/or ranges 600.00
8. Gymnasiums 75.00
9. Membership clubs, association or organizations:
a. Serving foods, drinks and lodging

facilities 600.00
b. Serving foods and drinks without

lodging facilities 300.00
10. Night/Day club, discos and other similar

establishment:
a. Night Clubs 750.00
b. Day Clubs 450.00
c. Cocktail Lounges or bars, beer gardens

discos 300.00
d. Cabarets/dance halls 225.00

e. Music Lounges 300.00
f. Sing-along Restaurants 300.00
11. Race tracks, Jai Alai fronton, coliseum

or similar establishments 750.00
For every off-track and/or off-fronton
betting centers 150.00
12. Resorts or other similar establishments 150.00
13. Sauna baths and massage clinics/per cubicle 30.00
14. Skating rink 150.00
15. Stadia, sports complexes 375.00
16. Theaters or cinema houses with seating

capacity of:
a. more than 2,000 persons 450.00
b. 500 to 2,000 persons 300.00
c. Less than 500 persons 37.50
17. Pelota courts, tennis, courts and others

of similar nature 37.50
C. Electric and Power Companies
1. Main Office and/or each power plant 2,250.00
2. Every branch office thereof 750.00
D. Financial Institutions
1. Banks
a. Commercial Banks (main office) 750.00

Every branch thereof 225.00

b. Savings Banks (main office) 300.00
2. Savings and Loan Associations, Insurance

Companies, Pawnshops:
Main Office 300.00
3. Financial and/or lending investors establishments,

money shops:
a. Main Office 300.00

Every branch thereto 75.00
b. Authorized dealers in Foreign

currencies and stock brokers 150.00
E. Gasoline Services Filling Stations:
1. Having an area of 1,500 sq.m. or more 225.00
2. Having an area of more than 1,000

but less than 1,500 sq.m. 187.50
3. Having an area of 1,000 sq.m. or less 150.00
4. Curb pumps and filling stations 112.50
F. Private Hospitals and Medical Clinics with Bed

Capacity for:
1. more than 500 persons 750.00
2. 301 to 500 persons 630.00
3. 151 to 300 persons 540.00
4. 101 to 150 persons 375.00
5. 76 to 100 persons 315.00

6. 51 to 75 persons 225.00
7. 25 to 50 persons 120.00
8. less than 25 persons 75.00

Animal hospitals and others 150.00
G. Hotels, Motels, Apartels, Pension Inns, Drive

Inns, Boarding Houses, Lodging Houses,
Dormitories, Dwellings and Other Spaces for
Lease or Rent:
Rate per Quarter
1. Hotels:
a. Five star/per room:
1. single bed 7.50

2. double bed 11.25
3. suite 15.00
b. Four star/per room:
1. single bed 6.00

2. double bed 9.00
3. suite 12.00
c. Three star/per room:
1. single bed 4.50

2. double bed 6.75
3. suite 9.00
2. Motels, and Drive-Inns/per room 7.50
3. Hotels, apartels, pension inns:
a. With air-condition/per room:
1. single bed 4.50

2. double bed 6.00
b. Without air-condition/per room:
1. single bed 3.75

2. double bed 4.50
4. Boarding houses, lodging houses, dormitories

bed spaces (bed capacity) per bed 3.00
H. Institutions of Learning:
1. Private universities, colleges, schools and educational

or vocational institutions based on the total semestral
enrollments as follows:
a. 500,000 students or more 1,200.00
b. 30,000 or more but less than

50,000 students 975.00
c. 20,000 or more but less than

30,000 students 675.00
d. 10,000 or more but less than

20,000 students 375.00
e. 5,000 or more but less than

10,000 students 225.00
f. 1,000 or more but less than

5,000 students 150.00
g. 300 or more but less than

1,000 students 75.00
h. below 300 students 37.50
I. Liquefied Petroleum
Gas Dealer:

1. Marketer 150.00
2. Dealer 75.00
J. Market Stallholders
1. Public Markets
a. For each stall with 100 or more

stallholders 15.00
b. For each stall with less than 100

stallholders 11.25
2. Private Markets
a. Each stall 15.00
Stallholders with more than five (5) square meters and/or

rendering special services, such as: pawnshops, appliance stores, banks,
and other similar establishments, shall be excluded under the term
stallholders and levied garbage service charges, in accordance with the
pertinent provisions herein. cdtai
K. Media Facilities:
1. Newspaper, books or magazine publications:
a. Daily newspapers 225.00

b. Weekly magazines 150.00
c. Books and other magazine
publications 75.00
2. Radio Stations 150.00
3. T.V. Stations 225.00
L. Telegraph, Teletype, Cable and Wireless Communication

Companies, etc:
1. Main Office 450.00

2. Every branch/station thereof 150.00

M. Telephone Companies:
1. Main Office 2,250.00

N. Terminal Garage for Bus, Taxi and Other Public Utility

Vehicles, Except those used for Home Garage:
1. With an area of 1,000 sq.m. or more 375.00
2. With an area of 700 or more but less

than 1,000 sq. m. 300.00

than 700 sq.m. 225.00

than 500 sq. m. 150.00
5. With an area less than 300 sq.m. 75.00
O. Peddlers, Ambulant Vendors, Except

Delivery Van or Truck 7.50
P. Administration Offices, Display Offices

and/or Offices of Professions 30.00
Q. Film shooting per day 0.75
R. Private Warehouse or Bodega 75.00
S. All other businesses and service agencies not

specifically mentioned above:
1. Manufacturers, producers and processors:
a. Factory with an aggregate area of

1,000 sq. m. or more 1,875.00
500 or more but less than 1,000 sq.m. 1,275.00
200 or more but less than 500 sq.m. 900.00

less than 25 sq.m. 75.00
b. Principal/Branch or Sales Office with an

aggregate area of:
Factory is
Within same Outside the
Locality Locality
Per Quarter
1,000 sq.m. or more P600.00 P750.00

500 or more but less than 1,000 sq.m. 750.00 525.00
200 or more but less than 500 sq.m. 300.00 375.00
less than 25 sq.m. 15.00 30.00
2. Exporter/Importers 375.00/quarter
3. Brewers, Distillers, Compounders

and Public Eating Places with an
aggregate area of: cd
Per Quarter
1,000 sq. m. or more P1,875.00

500 or more but less than 1000 sq.m. 1,275.00
Carinderia 45.00
4. Owners or Operators of Business

Establishments Rendering Services:
a. Business offices of general contractors

(Building Specialty Engineering); manpower

service/employment agencies, private
detective agencies; advertising agencies
with an aggregate area of:
1000 sq.m. or more 1,125.00

500 or more but less than 1,000 sq.m. 825.00
Less than 25 sq.m. 15.00
b. Other contractors/business establishments

engaged in rendering services, printers and
publishers with an aggregate area of:
1000 sq.m. or more 1,687.50

500 or more but less than 1,000 sq. m. 1,125.00
200 or more but less than 500 sq. m. 825.00
5. Independent Wholesalers, Dealers, Distributors,

Repackers and Retailers with an aggregate area of: cdt
1000 sq. m. or more 1,500.00

500 or more but less than 1,000 sq. m. 1,050.00
Garbage Service Charges for Multiple Businesses - Where two or
more kinds of businesses subject to garbage service charges are conducted
in the same place or establishment by the same owner or operator, the
charge to be collected shall be that of the business which has the highest
rate, plus twenty five percent (25%) thereof.
Manufacturers, producers, maintaining or operating principal

offices, factories and/or sales offices in the same premises - For purposes of
collection of the garbage service charges under schedule S-1,
manufacturers or producers maintaining their factory and principal or sales
offices in the same premises shall pay the garbage charges based on the
total aggregate area of such business premises at rate prescribed under
schedule S(1-a) hereof. cdt
Newly established business - In the case of a newly started business,

the applicable garbage service charge shall be computed proportionately to
the quarterly charge.
2. Cemetery Charges
Rate of Charges — Cemetery Charges shall be imposed at rates

hereunder enumerated:
Services RATE
1. Permit to make major repairs on:
a. Monuments or markers P50.00

b. Grave, tombs (tank) 75.00
2. Permit for every embalmed cadaver registered 50.00
3. Permit for every embalmed cadaver used for

scientific study of students from medical
and dental schools 500.00
4. Permit for cadaver disposition, etc.
a. Entrance from another municipality 100.00

b. Transfer from another municipality 100.00
c. Cremation 100.00
d. Exhumation 50.00
e. Burial 50.00
f. Cemetery fee 50.00
g. Disinterment 150.00
5. For the lease of each niche in any of the city

cemeteries for a five-year period without
renewal 500.00

6. For each burial permit for transport of remains,
bones and ashes from Manila to other foreign,
countries and vice versa, from foreign to
Manila 600.00
7. Rental for a standard grave per annum for five

years without renewal 200.00
8. For the lease of each multi-storey niches for

five (5) years; renewable only for another five
years after payment has been made in advance
and no more renewal after ten years 3,000.00
9. For the perpetual lease of each bone (one single

deceased) to be deposited at the bone crypt
at the memorial circle at the Manila North
Cemetery 1,000.00
Disposition of proceeds — All proceeds or revenue realized therefrom shall be

used solely for the services, improvements and maintenance of the cemetery or
cemeteries from which said revenue or proceeds were derived. cda
3. Hospital Charges
Rate of Charges — The hospital charges provided under Executive Order

No. 12, Series of 1987 of the City of Manila are hereby imposed, as follows:
3.1 Room Charges

Pay Ward P70.00/day
Service Ward FREE
3.2 Operating Room Fees
a. Major Operations P250.00

b. Minor Operations 60.00
(Note: Medicines and Supplies not included in Fee)
3.3 Nursery Fees 15.00/day
3.4 Hematology Tests

CBC 20.00
RBC 5.00
WBC and Differential 3.00
Hematocrit and Hemoglobin 15.00
CT-BT 5.00
Reticulocyte Count 15.00
Malarial Smear 20.00
Blood Typing 20.00
Cross Matching 20.00
VDRL 40.00
Widal Test 80.00
Pregnancy Test 20.00
3.5 Clinical Microscopy Examinations
Routine Stool Exam 10.00

Routine Urinalysis 10.00
Test for Occult Blood 10.00
Addis Count 20.00
Sperm Count 20.00
Albumin Determination 20.00
3.6 Clinical Chemistry Test
Fasting Blood Sugar or Random

Blood Sugar 40.00
Bilirubin Test 40.00
Total Protein - A/G Ratio 40.00
Uric Acid 40.00
Blood Urea Nitrogen 40.00
Serum Glutamic Oxalo Transaminase 40.00
Creatinine 40.00
Cholestero 40.00
Triglycerides 40.00
Acid or Alkaline Phosphatase 40.00
Cell Count and Differential-CSR
or any fluid 40.00
CSF Protein and Sugar 60.00
3.7 Bacteriology
Culture and Sensitivity 95.00

Acid Fast Stain 25.00
Gram Stain 25.00
KDH (Potassium Hydroxide Smear) 30.00
3.8 Histopathology
Surgical Tissue 80.00

Biopsy Specimen 40.00
Papanicolau Stain 20.00
Cell Block 40.00
Frozen Section 100.00
3.9 X-ray Chest and Head
Chest PA or Lateral 60.00

Chest PA and Lateral 110.00
Ribs (3 views) 120.00
Skull (2 views) 80.00
each additional film 40.00
Orbits (3 views) 100.00
Paranasal Sinuses (3) 100.00
one view only 40.00
Mastoids (3) 100.00
Zygoma (3) 100.00
Maxilla (3) 100.00
Tempano Mandibular Joints (3) 100.00
Mandible (3) 100.00
Nasal Bones (2) 80.00
3.10 X-ray of Spines and Extremities
Cervical Vertebra (4 views) 100.00

Neck (2 views) 60.00
Axis and Atlas (2) 60.00
Thoracic vertebra (2 views) 110.00
additional views 60.00
Lumbo Sacral Vertebra (2 views) 110.00
Sacrum (2 views) 60.00
Cocyx (2 views) 60.00
Pelvis (AP only) 70.00
Hip joint, one side (2 views) 100.00
Femur, Tibis, Humerus or
Radio-ulna (2 views) 100.00
Hands, Feet, Knee or Ankle 80.00
Finger of Toe 50.00
3.11 X-ray Abdomen
KUB 70.00
Supine and Upright Abdomen 100.00
Intravenous Pyelography 300.00
I.V.P. plus Urethrogram 400.00
Crystogram 150.00
Pelvimetry (2 views) 150.00
Oral Gall Bladder Series 150.00
I.V. Cholangiogram 250.00
Operative Cholangiogram 200.00
Tube Cholangiogram 150.00
Chole G.I. Series 400.00
Upper G.I. Series 300.00
Barium Enema 300.00
Bronchogram 200.00
Myelogram 200.00
Cerebral Angiogram, one side 200.00
3.12 Special Services
Electrocardiogram (ECG) 0.00

Lumber Puncture 20.00
Stomach Lavage 20.00
Application, Strap Adhesive 20.00
Application, Plaster Cast 20.00
plus materials
Dental Extraction (1 tooth ) 15.00
plus materials
Dental Temporary Filling (per tooth) 20.00
Dental Permanent Filling (per tooth) 30.00
Dental Prophylaxis 20.00
Cobalt Therapy, per exposure,
- Pay 20.00
- Service
- Donation 10.00
3.13 Miscellaneous Fees

Cord Dressing (per pack) 5.00
Cotton Balls (per pack) 4.00
Surgical Gauze (per pack) 10.00
Eye Pad (per pack) 4.00
Oxygen used 10.00/hour
Energy for Electric Fan 20.00
Energy for T.V. per day 30.00
Medical Certificate 10.00
Ambulance Fee, in Manila 100.00
Ambulance Fee, in Metro Manila 100.00 plus
P5.00/km.
Suturing
Cost of Materials
(variable)
4. Laboratory Examination Charges
Ordinance No. 7720, an ordinance prescribing a new schedule of fees for

laboratory examination rendered by the Manila Health Department, enacted by
the City Council of Manila on December 8, 1989 and approved by the City
Mayor on January 2, 1990, is hereby adopted and made an integral part of this
Ordinance, and the fees therein prescribed are hereby imposed at an increase of
one hundred percent (100%), as enumerated hereunder: cda
Serological Test RATE
1. VDRL P60.00
2. Widal test 100.00
3. Blood typing 50.00
4. RPR 60.00
5. Aids test 240.00
Bio-Chemistry rate
1. Random blood sugar P80.00

2. Fasting blood sugar 80.00
3. Post prandial blood sugar 80.00
4. Glucose tolerance test 160.00
5. Blood uric acid 80.00
6. Blood cholesterol 80.00
7. Blood urea nitrogen 80.00
8. Blood creatinine 80.00
9. Total protein 80.00
10. Albumin 40.00
11. Globulin 40.00
12. A/G ratio 80.00
13. Bilirubin I & II 80.00
14. SGOT 80.00
15. SGPT 80.00
16. Triglyceride 80.00
17. Icterus index 80.00
18. Alkaline phosphatase 120.00
19. Potassium 80.00
20. Sodium 80.00
21. Calcium 80.00
22. Chloride 80.00
Hematology rate
1. CBC P60.00
2. Hemoglobin 20.00
3. Hematocrit 20.00
4. RBC 20.00
5. WBC 20.00
6. Platelet count 20.00
7. ESR 20.00
8. Bleeding time 20.00
9. Clotting time 20.00
10. Malaria smear 40.00
11. Seminal analysis 60.00
Pregnancy rate
1. Frog test 40.00

2. Chemical test 140.00
Enteric & General Bacteriology rate
1. Culture 80.00
2. Culture & sensitivity test 80.00
3. Grams staining 40.00
4. Vaginal smear 40.00
5. Uretheral smear 40.00
Cytology rate
1. Pap smear 100.00
Diphtheria rate
1. Nose & throat swab for diphtheria 40.00
T.B. Bacteriology rate
1. Sputum for AFB 40.00

2. Sputum culture 80.00
Urinalysis rate
1. Routine 20.00
2. Specific gravity 20.00
Sanitary bacteriology rate
1. Water analysis 50.00
5. On Diggings/Excavations and Restorations
Metropolitan Manila Authority Ordinance No. 2, Series of 1991, entitled,

an ordinance governing road diggings/excavations and restorations in
Metropolitan Manila and amending MMA Ordinance No. 82-01, is hereby
adopted and made an integral part of this Ordinance and the charges and fees
therein prescribed hereby levied and imposed at an increase of 100% over their
present rates, as enumerated hereunder: aisa dc
a) Restoration cost for the repair of

earth/escombro roadways: per sq. m. P 43.00
b) Restoration cost for the repair of

gravel/macadam paved
streets: per sq. m. 190.00
c) Restoration cost for the repair of

combination concrete curbs
and cutter: per linear meter 400.00

d) Restoration cost for the repair of
concrete sidewalks:
per sq. m. 480.00
e) Restoration cost for the repair of

asphalt paved street:
per sq. m. 520.00
f) Restoration cost for the repair of

concrete paved street:
per sq. m. (8" thickness) 780.00
C) MARKET FEES
1) Definitions
a) Ambulant, transient or itinerant vendors refers to a vendor
or seller who does not permanently occupy a definite place in the market
but one who comes either daily or occasionally to sell his or her goods. cdt
b) Market committee refers to the body whose duty is to

conduct the drawing of lots and opening of bids in connection with the
adjudication of vacant or newly constructed stalls or booths in the city
market and to certify to the city mayor the result thereof.
c) Market premises refers to an open space in the compound,

part of the market lot consisting of bare ground, not covered by the market
days.
d) Market rental fee refers to the fee paid to and collected by

the City Treasurer for the privilege of using public market facilities.
e) Market stalls refers to any allotted space or booth in the

public market where merchandise of any kind is sold or offered for sale.
f) Market section refers to a subdivision of the market,

housing one class or group of allied goods, commodities or merchandise.
g) Public market refers to any place, building or structure of

any kind, designated as such by the sangguniang bayan, except public
streets, plazas, parks, and the like. cdt
h) Stallholder refers to the awardee of a definite space or

spaces within a public market who pays rental thereon for the purpose of
selling his goods, commodities or services.
2) Classification
For the purpose of this ordinance, government owned or operated public
market in the city are hereby classified into:
Class A - those with an average monthly income

of P60,000.00 or more during the
preceding three months.
Class B - those with an average monthly income

of P30,000.00 or more but less than
P60,000.00 during the preceding
three months.
Class C - those with an average monthly income

of less than P30,000.00 during the
preceding three months.cda
Subsequent reclassification may be made on the basis of the

preceding three (3) months collection, but not more than once a year.
3. Market Sections —
For purposes of this ordinance, the public markets of Manila shall be
divided into the following sections: aisa dc
a) Fish section — refers to the area where only fresh fish,

clams, oysters, lobster, shrimps, seaweeds, and other sea foods or marine
products shall be sold.
b) Meat, pork and dressed chicken section — refers to the

area where only all kinds of meat and other meat products shall be sold
provided that meat, pork and dressed chicken shall be separately displayed
and properly labeled.
c) Vegetable and fruit section — refers to the area where only

all kinds of vegetables, fruits, coconuts and root crops such as camote,
cassava, gabi, and the like shall be sold.
d) Dry goods and grocery section — refers to the area where

only textiles, ready-made dresses and apparel, kitchenware and glassware,
school and office supplies, novelties, native products shall be sold. cdtai

e) Eateries and cooked food section — refers to the area
where only all kinds of cooked/prepared food shall be sold. This includes
refreshment parlors, cafeterias, and other selling delicacies.
f.1) Groceries section — refers to the area where only all kinds
of cakes, biscuits, pastries, crackers, butter, cheese, confections, candies,
canned or bottled foods, beverages, softdrinks, cigarette, flour, oatmeal,
ham, bacon, sugar, nuts, sauce, onions, garlic, potatoes, all kinds of
cereals, such as rice, corn, mongo and the like eggs, sausages, starch,
smoke fish, dried fish, roll, feeds, soap and other household and food
products including firewood and charcoal shall be sold.
f.2) Rice, corn and other cereal section — refers to the area
where purely rice, corn, and other cereals shall be sold.
g) Poultry product section — refers to the area where only live

chicken, ducks, turkeys, other fowls and birds, suckling or piglets, and the
like that shall be sold. cd i
h) Flower shop section — refers to the area where only all

kinds of garden accessories and implements or tools shall be sold.
i) Cold storage service section — refers to the area where

only refrigeration services shall be made available and sale of ice in
whatever form shall be conducted.
j) Miscellaneous section — refers to the area where any other

business not classified herein shall be allowed.
The numbering designation, or other forms of identifying the

market section shall be the responsibility of the City Treasurer.
4) Imposition of Fees — There shall be collected the following market

fees;
4.a) On stalls, per month or fraction thereof, per square meter or

fraction thereof: cda
Rates Per Sq. Meter Per Month
Class A Class B Class C
a) Fish section 140.00 120.00 100.00

b) Meat section 140.00 120.00 100.00
c) Vegetable and fruit section 100.00 80.00 60.00
d) Dry goods and grocery section 90.00 70.00 50.00
e) Eateries and food section 90.00 70.00 50.00
f) Rice, corn, other cereals, and/or
dried/salted fish 90.00 70.00 50.00
g) Poultry 120.00 100.00 80.00
h) Flower shops 50.00 40.00 30.00
i) Groceries 90.00 70.00 50.00
j) General merchandise glassware,
chinaware, tableware and home
appliances 90.00 70.00 50.00
k) Special services not subject to
any market fees but shall pay
rental fees for occupancy thereof 140.00 120.00 100.00
Trucks or other conveyances, whether hired or not parked within the fifty
(50) meter radius from the border of the market and disposing, discharging or
advertising product/merchandise therein shall also pay the following: cd
Kind of Conveyances Rate Per Entry
Jeep (regardless of load) P10.00

Truck (regardless of load) 20.00
Provided, that for better located stalls, such as those front stalls facing the
market periphery or streets and corner stalls, there shall be added to the above
prescribed fees the following:
1) Front corner stall 20% of the rates imposed

2) Front stalls 15% of the rates imposed
3) Inside corner stalls 10% of the rates imposed
4.b) On occupants of the market premises,

not occupying stalls, per day or fraction
thereof, per square meter or fraction P3.00
4.c) Fees for ambulant/transient vendors. — Market fees for the

occupancy of market premises by ambulant/transient vendors shall be at the same
rates as those prescribed in paragraph 4 hereof plus an additional fifty centavos
(P0.50) per square meter per day of the space occupied or a fraction thereof
which may be paid for by said vendors on a monthly basis at his option with the
daily rate computed based on a thirty (30) day month factor. They shall be
limited to the areas not earmarked and utilized for passageway and/or entrance
to the market building. cdasia
In case the vendor from whom an entrance fee was collected

occupies any space with an area in excess of what he paid as entrance fee
(those not mentioned are subject to the entrance fee).
Duly licensed suppliers or distributors of goods, commodities or

general merchandise or permanent occupants of market stalls, booths,
tiendas, or other space as well as the same occupants when they bring in
goods, commodities or merchandise to replenish or augment their stock,
shall not be considered as transient vendors required to pay the market fees
herein authorized.
5) Time and Manner of Payment
5.a) For stalls The fee for the rental of market stalls shall be
paid to the City Treasurer or his duly authorized representatives within the
first twenty (20) days of each month. In case of a new lease. the rental due
for the month in which the lease starts, shall be paid before occupancy of
the stall. cd i
5.b) For occupancy of market premises — The fee shall be

collected at the gate of the public market before the transient vendors are
allowed to sell their goods inside the market premises.
6) Issuance of Official Receipts and Cash Tickets. — The City

Treasurer or his duly authorized representatives shall issue an Official Receipts
as evidence of payment of rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or

transient vendor and his name shall be written on the back thereof. The cash
ticket shall pertain only to the person buying the same and shall be good only for
the space of the market premises to which he is assigned. If a vendor dispose of
his merchandise by wholesale to another vendor, the latter shall purchase new
tickets if he sell the same merchandise, even if such sale is done in the same place
occupied by the previous vendor. aisa dc
The cash tickets issued shall be torn in half, one-half to be given to the
space occupant or vendor and the other half to be retained by the market
collector who shall deliver the same to the city treasurer for counter-checking
against his record of cash tickets issued by him for that day.

7) Surcharge for Late or Non-payment of Fees.
7.a) The lessee of a stall, who fails to pay the monthly rental fee
within the prescribed, shall pay a surcharge of twenty five percent (25%) of
the total rent due. Failure to pay the rental fee for six (6) consecutive
months shall cause automatic cancellation of the contract of lease of stall,
without prejudice to suing the lessee for the unpaid rents at the expense of
the lessee. The stall shall be declared vacant and subject to adjudication.
7.b) Any person occupying space in the market premises without

first paying the fee imposed in this article shall pay three times as much as
the regular rate for the space occupied. acd
7.c) Any person occupying more space than what he has paid for
shall pay the regular rate for such space.
8) Market Committee. — There is hereby created a permanent market

committee to be composed of the City Mayor/Administrator as chairman, the
City Treasurer, City Legal Officer or the representative of the City Prosecutor, a
representative of the sangguniang panlungsod and a market vendor's
representative, as members. The committee shall have the following duties:
8.a) Conduct the drawing of lots, and opening of bids for the
adjudication of vacant or newly constructed stalls or booths in the city
public market in the presence of the City Auditor or his duly authorized
representative.
8.b) Adjudicate the transfer of stallholders from one section to

another or from one stall to another; and cd
8.c) Recommend measures or actions as may be necessary in the

resolution of problems in connection with the occupancy of stalls, booths
or spaces in the public market.
9) Adjudication of Stall. —
9.a) Lease Period — The contract of lease for a stall shall be for
a period of five (5) years, renewable upon its expiration, unless revoked in
accordance with the provisions of this Article.
9.b) Notice of Vacancy — A notice of vacant or newly

constructed stalls shall be made for period of ten (10) days immediately
preceding the date fixed for their award to qualified applicants to apprise
the public of the fact that such fixed space is unoccupied and available for
lease. Such notice shall be posted conspicuously on the unoccupied stall
and the bulletin board of the market. The notice of vacancy shall be written
on cardboard, thick paper or any other suitable material and shall be in the
following form: casia
NOTICE
Notice is hereby given that stall no. __________ (or pavilion)

no._________ of the ____________ market is vacant (or will be vacated on
____________ 19. Any person, 21 years of age or more and is not legally
incapacitated, desiring to lease this stall, shall file and application therefor on the
prescribed form (copies may be obtained from the Office of the City Treasurer
during office hours and before 12:00 o'clock noon of ____________________,
19 ________. In case there are more than one applicant, the award of the lease
of the vacant stall shall be determined thru drawing of lots to be conducted on
_____________, 19 __________ at 12:00 o'clock noon at the Office of the City
Treasurer by the market committee. This stall is found in the
_________________ section and is intended for the sale of
______________________.
City Treasurer
An application fee of ten pesos (P10.00) shall be collected from each

applicant to cover the necessary expenses and any excess thereof shall form part
of the general fund. casia
9.c) Application for Lease.

9.c.1) The application shall be under oath. It shall be submitted to
the office of the City Mayor by the applicant either in person or through his
her attorney.
9.c.2) It shall be the duty of the City Mayor to keep a register

book showing the names and addresses of all applicants for a stall, the
number and description of the stall applied for, and the date and hour of the
receipt by the Treasurer of each application. It shall also be the duty of the
Mayor to acknowledge receipt of the application setting forth therein the
time and date of receipt thereof.
9.c.3) The application shall be substantially in the following form:

cdasia

Application to Lease Market Stall/Booth
His Honor
The City Mayor
Manila
Sir:
I hereby apply under the following contract for the lease of market
stall/booth no. __________ of the ___________________ market. I am
____________________ of age ________________ citizen, residing at
_______________________________________.
Should be above-mentioned stall/booth be leased to me in accordance

with rules and regulations, I promise to hold the same under the following
conditions:
1. That while I am occupying or leasing this stall/booth (or
these stalls/booths), I shall at all times have my picture and that of my
helpers (or those of my helpers) conveniently framed and hung up
conspicuously in the stall/booth. cd
2. I shall keep the stall/booth (or stalls/booths) at all times in

good sanitary condition and comply strictly with all sanitary and market
rules and regulation now existing or which may hereafter be promulgated.
3. I shall pay the corresponding rent for the stall/booth (or

stalls/booths) or the fee for the stall/booth (or stalls/booths) in the same
manner prescribed by existing ordinances.
4. The business to be conducted in the stall/booth shall belong

exclusively to me.
5. In case I engage helpers, I shall nevertheless personally

conduct my business and be present at the stall/booth. I shall promptly
notify the market authorities of my absence, giving my reason or reasons
therefor.
6. I shall not sell or transfer my privilege to the stall/booth or

otherwise permit another person to conduct business therein.
7. Any violation on my part or on the part of my helpers of the

foregoing conditions shall be sufficient cause for market authorities to
cancel this contract. acd
Very respectfully,
_______________________
Affiant
I, ___________________, do hereby state that I am the person who

signed the foregoing application; that I have read the same; and that the contents
thereof are true to the best of my own knowledge.
_______________________
Affiant
Tin:___________________
Subscribed and sworn to before me in the City of Manila, Philippines, this

_____ day of _________, 19 ______. Applicant affiant exhibiting to me his/her
community tax no. __________ issued ____________, 19 ____ at
______________, Philippines.
_______________________
Official Title
D) Applicants who are Filipino citizens shall have preference in the

lease of public markets stalls. If on the last day set for filing applications, there is
no application from a Filipino citizen, the posting of the notice of vacancy
prescribed above shall be repeated for another ten-day period. If after the
expiration of that period there is still no Filipino applicant, the stall affected may
be leased to any alien applicant who filed his application first. If there are several
alien applicants, the adjudication of the stall shall be made thru drawing of the
lots to be conducted by the market committee. cd i
In case there is only one Filipino applicant, the stall applied for shall be
adjudicated to him. If there are several Filipino applicants for the same stall,
adjudication of the stall shall be made thru drawing of lots to be conducted by
the market committee on the date and hour specified in the notice. The result of
the drawing of lots shall be reported immediately by the committee to the City
Treasurer concerned for appropriate action.
E) The successful applicant shall furnish the City Mayor two (2) copies
of his/her picture immediately after the award of the lease. It shall be the duty of
the mayor to affix one (1) copy of the picture to the application and the other
copy to the record card.
10.a) Vacancy of Stall Before Expiration of the Lease. — If for

any reason, a stallholder or lessee discontinues or is required to discontinue
his business before his lease contract expires, such stall shall be considered
vacant and its occupancy thereafter shall be disposed of in the manner
herein prescribed. cdasia
10.b) Partnership with Stallholder. — A market stall holder who

enters into business partnership with any party after he acquires the right to
lease such stall have no authority to transfer to his partner or partners the
right to occupy the stall. In case of death of any legal disability of such
stallholder to continue in his business, the surviving partners may be
authorized to continue occupying the stall for a period not exceeding sixty
(60) days within which to wind up the business of the partnership. If the
surviving partner is qualified to occupy a stall under the provisions hereof,
and the spouse, parent, son, daughter or relative within the third degree by
consanguinity or affinity of the deceased is not applying for the stall, he
shall be given the preference to continue occupying the stall concerned, if
he or she applies for it.
10.c) Lessee to Personally Administer his Stall. — Any person

who has been awarded the right to lease a market stall in accordance with
the provisions hereof, shall occupy, administer and be present personally at
his stall or stalls. He may employ helpers who must be citizens of the
Philippines, including but not limited to his spouse, parents and children
who are actually living with him and who are not disqualified under the
provisions hereof. The persons to be employed as helpers shall under no
circumstances, be person with whom the stallholder has any commercial
relation or transaction. cda
10.d) Dummies; Sub-lease of Stalls. — In any case where the

person registered to be the holder or lessee of a stall in the public market, is
found to be not the person who is actually occupying said stall, the lease of
such stall shall be cancelled. If upon investigation such stallholder shall be
found to have sub-leased his stall to another person or to have connived
with such person so that the latter may for any reason, be able to occupy
the said stall.
11) Responsibility for Market Administration. —

The City Mayor shall exercise direct and immediate supervision
and control over the city public market and personnel thereof, including
those whose duties concern the maintenance upkeep of the market and
market premises, in accordance with existing ordinances and other
pertinent rules and regulations. cdtai
12) Rules and Regulations. —
12.a) The peddling or sale outside the public market site or

premises of foodstuffs, which easily deteriorate, like fish and meat, is
hereby prohibited.
12.b) No person shall utilize the public market or any part thereof
for residential purposes.
12.c) It shall be unlawful for any person to peddle, hawk, sell or

offer for sale or expose for sale, any article in the passageway (pasillio)
used by purchasers in the market premises.
12.d) It shall be unlawful for any person to resist, obstruct, annoy

or impede any market employee or personnel in the performance of his
duties; nor shall parents allow their children to play in or around their stalls
or in the market premises.
12.e) It shall be unlawful for any person to drink, serve or

dispense liquor or any intoxicating drinks within the premises of the public
market. cd
12.f) No merchandise or article shall be sold, offered for sale or

exposed for sale in the public market unless the same was legally acquired
by the vendor or stall holder and that taxes of any kind due thereon had
been paid.
12.g) It shall be unlawful for any lessee to remove, construct,

electrical wiring, or water connection without prior permit from the market
administrator and approved by the City Treasurer.
12.h) The City of Manila shall not be responsible to the occupants

of stalls for any loss or damage caused by fire, theft, robbery, " force
majeure" or any other cause. All articles or merchandise left in the public
market during closure time shall be at the risk of the stallholder or owner
thereof. casia

12.i) All articles abandoned in any public market building in
violation of any provisions of this article or any regulation or rule on the
management of the market shall be deemed a nuisance.
It shall be the duty of the market administrator or his subordinates to take

custody thereof. In case the articles are claimed within twenty-four (24) hours
thereafter, they shall be returned to their original owners upon payment of actual
expenses incurred in the safekeeping, unless they have so deteriorated as to
constitute a menace to public health, in which case they shall be disposed in the
manner directed by the Treasurer, who may also in his discretion, cause the
criminal prosecution of the guilty party, or merely warn him against future
violation. In case where the articles have not deteriorated and are not claimed
within the time herein fixed, said articles shall be sold at public auction and the
proceeds thereof shall be disposed in accordance with law. cd
D) MISCELLANEOUS FEES
Applicability Clause — The assessment, collection and allocation of

building permit fees, signboard permit fees, plumbing inspection and permit fees,
sanitary inspection fees, electrical installation permit and inspection fees,
mechanical installation and inspection, and such other levies as may be prescribed
by the Department of Public Works, and Highways in the exercise of regulatory
powers over public and private buildings and structures as the National Building
Code of the Philippines, shall be governed by such Code and the rules and
regulations promulgated hereunder.
1. Sanitary Inspection and Health Certificate Fees
Sanitary inspection fee — Every owner or operator of business,

industrial, commercial or agricultural establishments, accessoria, building or
house for rent, shall secure sanitary certificate or permit for the purpose of
supervision and enforcement of existing rules and regulations on sanitation and
safety of the public, upon payment to the Office of the City Treasurer of an
annual fee, in accordance with the following schedule: cdasia
a. Aircraft and water companies P500.00
b. Financial institutions, such as banks,

pawnshops, money shops, insurance
companies, finance and other investment
companies, dealers in securities and
foreign exchange dealers:
Main Office 300.00
c. Gasoline service/filling stations 500.00
d. Private Hospitals 800.00
e. Medical and dental clinics and animal hospitals300.00
f. Dwellings and other spaces for lease or rent:
1. Hotels, motels, apartels pension inns,

drive inns: cd
With more than 150 rooms 800.00

With 100 to 149 rooms 600.00
With 50 to 99 rooms 400.00
With less than 25 rooms 150.00
2. Apartments/per door 40.00
3. (Accessorias) or houses for rent 40.00
4. Dormitories, lodging or boarding

houses, with accommodation for:
More than 40 boarders or lodgers 500.00
15 to 39 boarders or lodgers 300.00
Less than 15 boarders or lodgers 200.00
g. Institutions of learning 600.00
h. Media facilities 200.00
i. Telegraph, teletype, cable and wireless

communication companies 200.00
j. Telephone/electric and power companies: casia

Main Office 400.00
k. Administration offices, display offices,

and/or offices of professionals 100.00
l. Peddler 20.00
m. Lending Investors 200.00
n. All other businesses, industrial, commercial

agricultural establishments not specifically
mentioned above: aisa dc
With an area of more than 1,000 sq. m. 800.00

500 or more but less than 1,000 sq. m. 600.00
In case an individual, a partnership or a corporation conducts or
operates two or more businesses in one place or establishment, the
sanitary inspection permit fee shall be imposed on the business with the
highest rate.
Health Certificate Fee — Every person required by existing laws

and regulations to secure health certificates from the Office of the City
Health Office shall pay an annual fee of fifty (P50.00) pesos. cdasia
Time of Payment — The sanitary inspection and health certificate

fees herein prescribed shall be paid at the Office of the City Treasurer
concerned before any business or occupation may be lawfully begun or
pursued and upon renewal of the same every year thereafter within the
first twenty (20) days of January.
Annual Inspection of Premises for Rent — Except as otherwise

provided, the Local Health Officer or his duly authorized representative
shall conduct an annual inspection of all houses, accessorias or buildings
for rent or as soon as circumstances require and all business
establishments (commercial, industrial, agricultural) in order to determine
their adequacy of ventilation, propriety of habitation and general sanitary
conditions pursuant to the existing laws, rules and regulations. Sanitary
permit shall be issued to the owner by the Local Health Officer or his
duly authorized representative after such inspection was conducted and
found to be sanitary.
Contents of Sanitary Permit — Every permit issued shall show
the name of the applicant, his nationality, civil status, address, nature of
organization, (whether sole proprietorship, partnership or corporation),
location of the building and such other data as may be necessary. acd
The permit shall be granted for a period of not more than one
year and shall expire on the 31st day of December following the date of
issuance thereof, unless revoked or surrendered earlier.
When Business is Deemed Finally Closed — Every permit shall

cease to be in force upon revocation or surrender thereof, or upon
closure of the business or discontinuance of the undertaking for which
the permit was issued. The business shall be deemed finally closed, only
upon payment of all taxes, fees and charges due thereon.
SECTION 33. Fees for Sealing and Licensing of Weights and Measures.
a) For sealing linear metric measures:

Not over one meter P10.00
Over one meter 20.00
b) For sealing metric measures of capacity:
Not over ten liters 10.00
Over ten liters 20.00
c) For sealing metric instruments of weights: cda
W/capacity of not more than 30 kg. 20.00

W/ capacity of more than 30 kg. but
not more than 150 kg. 30.00
d) For sealing apothecary balance or other balances of precision:
Over 3000 kg. 75.00
Over 300 to 3000 kg. 50.00
Over 30 to 300 kg. 25.00
30 kg. or less 10.00

e) For sealing of gasoline/diesel pumps:
Per pump 100.00
Per pump (oil dispenser) 50.00
For each and every re-testing and

re-sealing of weights and measures
instruments (including gasoline and
diesel pumps) outside the Office,
upon request of the owner or
operator shall be collected for each
instrument and pump - an
additional W & M Fee of 20.00
Payment of Fees and Surcharge — The fees herein imposed shall be paid to
and collected by the Office of the City Treasurer upon the sealing or licensing of the
weights and measures instruments and renewable on or before the anniversary date
thereof. The official receipt evidencing payment shall serve as the license to use such
instrument for one year from the date of sealing unless it becomes defective before the
expiration period. Failure to have the instrument re-tested and the corresponding fee
paid thereof within the prescribed period shall subject the owner or user to a
surcharge of five hundred (500%) per centum of the prescribed fees, which shall no
longer be subject to interest. cd i
Administrative Provisions — a) The City Treasurer is hereby required to keep

full sets of secondary standard for the use in testing weights and measures
instruments. These secondary standards shall be compared with the fundamental
standards in the National Institute of Science and Technology annually.
b) The City Treasurer or his deputies shall conduct periodic physical

inspection and test weights and measures instruments within the City.
c) Instruments of Weights and Measures found to be defective and such

defect is beyond repair shall be confiscated in favor of the government and shall be
destroyed by the City Treasurer in the presence of the City Auditor or his
representative.
Fraudulent practices relative to weights and measures and corresponding

penalties: cda
a) Fraudulent practice relative to weights and measures - Any person,

other than the official sealer of weights and measures:
1. Who places an official tag or seal upon any instrument or

weights and measures, or attaches it thereto; or,
2. Fraudulently imitates any mark, stamps, or brand, tag or

other characteristic sign used to indicate that the weights
and measures have been officially sealed; or,
3. Who alters in any way the certificate given by the sealer as

an acknowledgment that the weights and measures
mentioned therein have been duly sealed; or cdt
4. Who makes or knowingly sells or uses any false or

counterfeit stamp, tag, certificate or license, or any dye for
printing or making stamps, tags, certificates or license, or
for sealing and licensing of Weights and Measures
instruments; or
5. Who alters the written or printed figures or letters on any

stamp, tag, certificate of license used or issued; or
6. Who has in his possession any such false, counterfeit,

restored or altered stamp, tag, certificate, or license for the
purpose of using or re-using the same in payment of fees or
charges herein imposed; or,
7. Who procures the commission of any such offense by

another — Shall for each offense, be fined by not less than
two hundred (P200.00) pesos nor more than ten thousand
(P10,000.00) pesos or imprisonment for not less than one
month nor more than five (5) years or both such fine and
imprisonment at the discretion of the Court. acd
b) Unlawful possession or use of instrument not sealed before using

and not sealed within twelve (12) months from last sealing:
Any person making a practice of buying or selling goods by

weights and measures or of furnishing services the value of which
is estimated by weight or measure, who has in his possession,
without permit, any unsealed scale, balance, weight or measure,

and any person who uses in any purchase or sale or in estimating
the value of any service furnished, any instrument of weight and
measure that has not been officially sealed, or if previously sealed,
the license therefor has expired and was not renewed in due time,
shall be punished by a fine of not exceeding five hundred
(P500.00) pesos or by imprisonment of not exceeding one (1) year,
or both at the discretion of the court. cd i
If, however, such scale, balance, weights or measures, has

been officially sealed at some previous time and the seal, and tag
officially affixed thereto remain intact and in the same position and
condition in which they were place by the official sealer, and the
instrument is found not to have been altered or rendered inaccurate
but still to be sufficiently accurate to warrant its being sealed
without repairs or alterations, such instrument shall, if presented
for sealing promptly on demand of any authorized sealer or
inspector of weights and measures, be sealed and the owner,
possessor or user of the same shall be subject only to a surcharge
equal to five (5) times the regular fee fixed by law for the sealing
of an instrument of its class, this surcharge to be collected and
accounted for by the City Treasurer in the same manner as the
regular fees are collected and accounted for sealing such
instruments. cd i
c. Alteration or fraudulent use of instrument of weights and measures:
1. Any person, who, with fraudulent intent, alters any scale or

balance, weight or measure after it is officially sealed, or
who knowingly uses any false scale or balance, weight or
measure, whether sealed or not, shall be punished by a fine
of not less than four hundred (P400.00) pesos nor more than
four thousand (P4,000.00) pesos or by imprisonment of not
less than three (3) months nor more than two (2) years, or
both at the discretion of the court.
2. Any person who fraudulently gives short weight or measure

in the making of a sale, or who fraudulently takes excessive
weight or measure in the making of a purchase, or who,
assuming to determine truly the weight and measure of any
article bought or sold by weight or measures thereof, shall
be punished by a fine of not less than four hundred
(P400.00) pesos nor more than two thousand (P2,000.00)
pesos or by imprisonment of not less than three (3) months
nor more than two (2) years, or both such fine and
imprisonment. cdt
Administrative penalties — The City Treasurer may compromise the following

acts or omissions not constituting fraud:
a. Any person making a practice of buying or selling by weight and

measure using unsealed and/or unregistered instrument:
1. When correct P150.00
2. When incorrect but within

tolerable allowance to defect
or short measure 300.00
b. Failure to produce weight and measure tag or license or certificate
upon demand but the instrument is duly registered: cd
1. When correct 100.00
2. When incorrect but within

tolerable allowance of defect
or short measure 200.00
c. Any person found violating any of these two (2) provisions for the
second time shall be fined twice the above rates of penalty.
SECTION 34. Fishery Rentals, Fees and Charges.
Rate of Rentals. — The rate of fishery rentals within Manila for the grant of
exclusive fishery rights to erect fish corrals, operate fishponds or oyster beds, or catch
"bangus" fry or "kawag-kawag" or fry of any other species of fish for propagation, if
there are no interested bidders in the public auction, are as follows: cdtai
a) Erection of fish corrals in the sea:

Tax per annum
Less than 3 meters deep P45.00

3 meters or more but less than 5 meters deep 90.00
10 meters deep or more but less than 15 meters deep 750.00
15 meters deep or more 1,200.00
b) Operation of fishponds or
oyster culture beds, per hectare 5.00
c) Catching of bangus fry or kawag-kawag:
Less than 1,000 sq. m. 750.00

1,000 sq. m. or more but less than 2,000 sq. m. 1,200.00
8,000 sq. m. or over 6,000.00
d) 1. Fish corrals or fishpens in inland fresh waters with an area of:

00 sq. m. or more but less than 1,000 sq. m. 300.00
1,000 sq. m. or more but less than 5,000 sq. m. 540.00
5,000 sq. m. or more but less than 10,000 sq. m. 750.00
10,000 sq. m. or more 1,200.00
2. For the grant of privilege to take

fish from city waters with nets, traps
or other fishing gears 15.00
3. For the operation of a fishing

vessel of three (3) tons or less 22.50
The rules and regulations to be promulgated for the grant of license under
sub-paragraph (c) above shall be subject to the approval of higher authorities. aisa dc
ARTICLE VI
ADMINISTRATIVE PROVISIONS
SECTION 35. Situs of the Tax.
a) For purposes of collection of the taxes under Section 14 of this

Ordinance, manufacturers, assemblers, repackers, brewers,
distillers, rectifiers and compounders of liquor, distilled spirits and
wines, millers, producers, exporters, wholesalers, distributors,
dealers, contractors, banks and other financial institutions, and
other businesses, maintaining or operating branch or sales outlet
elsewhere shall record the sale in the branch or sales outlet making
the sale or transaction, and the tax thereon shall accrue and shall be
paid to the city where such branch or sales outlet is located. In
cases where there is no such branch or sales outlet in the city or
municipality where the sale or transaction is made, the sale shall be
duly recorded in the principal office and the taxes due shall accrue
and shall be paid to such city or municipality. cd i
b) The following sales allocation shall apply to manufacturers,

assemblers, contractors, producers and exporters with factories,
project offices, plants and plantations in the pursuit of their
business:
1. Thirty percent (30%) of all sales recorded in the principal

office shall be taxable by the City where the principal office
is located; and
2. Seventy percent (70%) of all sales recorded in the principal

office shall be taxable by the City of Municipality where the
factory, project office, plant or plantation is located.
c) In case of a plantation located at a place other than the place where

the factory is located, said seventy percent (70%) mentioned in
subparagraph (2) of subsection (b) above shall be divided as
follows: cda
1. Sixty percent (60%) to the City where the factory is located;
2. Forty percent (40%) to the City or Municipality where the

plantation is located;
d) In cases where a manufacturer, assembler, producer, exporter or

contractor has two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent
(70%) sales allocation mentioned in subparagraph (2) of subsection
(b) above shall be operated among the localities where the
factories, project offices, plants and plantations are located in
proportion to their respective volume production during the period
for which the tax is due. cd i
e) The foregoing sales allocation shall be applied irrespective of

whether or not sales are made in the locality where the factory,
project office, plant, or plantation is located.
SECTION 36. Keeping of Books of Accounts. — Any person doing

business within the territorial jurisdiction of the City of Manila shall keep books of
accounts wherein all transactions and results of business operations are shown and
from which all taxes, charges and fees due the city may readily and accurately be
determined any time of the year; Provided, however, that any such person who
already keeps books of accounts in pursuance with the provisions of the National
Internal Revenue Code, shall no longer be required to keep separate books for
purposes of this Ordinance. Books of accounts not required under this Ordinance,
shall be registered at the City Treasurer's Office. cd
SECTION 37. Public Utility Charges, Toll Fees or Charges — The

sanggunian shall prescribe the terms and conditions and fix the rates for the use of
public utilities owned, operated and maintained by the City, and the imposition of toll
fees or charges for the use of any public road, pier or wharf, waterway, bridge, ferry
or telecommunication system funded and constructed by the City: Provided, That no
such toll fees or charges shall be collected from officers and enlisted men of the
Armed Forces of the Philippines and members of the Philippine National Police on
mission, post office personnel delivering mail, physically handicapped, and disabled
citizens who are sixty five (65) years or older.
SECTION 38. Tax Period and Manner of Payment — Unless otherwise

provided in this Ordinance, the tax period of all local taxes, fees and charges shall be
the calendar year. Such taxes, fees and charges may be paid in quarterly installments.
cdt
SECTION 39. Accrual of Tax — Unless otherwise provided in this

Ordinance, all local taxes, fees and charges shall accrue on the first (1st) day of
January of each year. However, new taxes, fees or charges, or changes in the rates
thereof, shall accrue on the first (1st) day of the quarter next following the effectivity
of the ordinance imposing such new levies or rates.
SECTION 40. Time of Payment; Discount for Full Payment —
A) Unless otherwise provided in this Ordinance, all local taxes, fees, and
charges shall be paid within the first twenty (20) days of January or each
of the subsequent quarter, as the case may be. The sanggunian may, for a
justifiable reason or cause, extend the time for payment of such taxes,
fees, or charges without surcharges or penalties, but only for a period not
exceeding six (6) months. cd i
Such taxes may be paid in quarterly installments.
B) If the taxpayer pays the whole tax due for one (1) year on or before
the 20th of January he is hereby granted a ten (10%) percent
discount.
For the remainder of calendar year 1993, if the taxpayer

pays the whole tax due for the last two (2) quarters before the 20th
of July he shall be entitled to a ten (10%) percent discount.
SECTION 41. Surcharges and Penalties on Unpaid Taxes, Fees, or

Charges. — There is hereby imposed a surcharge of twenty five percent (25%) of the
amount of taxes, fees or charges not paid on time and an interest at the rate of two
percent (2%) per month of the unpaid taxes, fees or charges including surcharges,
until such amount is fully paid but in no case shall the total interest on the unpaid
amount or portion thereof exceed thirty six (36) months. casia
SECTION 42. Interests on Other Unpaid Revenues — Where the amount

of any other revenue due the City, except voluntary contributions or donations, is not
paid on the date fixed in the ordinance, or in the contract, expressed or implied, or
upon the occurrence of the event which has given rise to its collection, there shall be
collected as part of that amount an interest thereon at the rate not exceeding two
percent (2%) per month from the date it is due until it is paid, but in no case shall the
total interest on the unpaid amount or a portion thereof exceed thirty six (36) months.
SECTION 43. Collection of Local Revenues by Treasurer — All local

taxes, fees, and charges shall be collected by the City Treasurer, or his duly
authorized deputies.
The City Treasurer may designate his deputy to collect local taxes, fees or
charges. In case a bond is required for the purpose, the city government shall pay the
premiums thereon in addition to the premiums of bond that may be required under this
Ordinance. cdtai
SECTION 44. Examination of Books of Accounts and Pertinent Records of

Businessmen by Local Treasurer. — The City Treasurer may, by himself or through
any of his deputies duly authorized in writing, examine the books, accounts, and other
pertinent records of any person, partnership, corporation, or association subject to
local taxes, fees and charges in order to ascertain, assess, and collect the correct
amount of the tax, fee or charge. Such examination shall be made during regular
business hours, only once for every tax period, and shall be certified to by the
examining official. Such certificate shall be made of record in the books of accounts
of the taxpayer examined.
In case the examination herein authorized is made by a duly authorized deputy

of the local treasurer, the written authority of the deputy concerned shall specifically
state the name, address, and business of the taxpayer whose books, accounts, and
pertinent records are to be examined, the date and place of such examination, and the
procedure to be followed in conducting the same. aisa dc
For this purpose, the records of the revenue district office of the Bureau of
Internal Revenue shall be made available to the city treasurer, his deputy or duly
authorized representative, pursuant to Sec. 171, Chapter 3, Article Six, BOOK II of
R.A. No. 7160.
SECTION 45. Civil Remedies for Collection of Revenues
Application of Section — The provisions of this Section and the remedies

provided herein may be availed of for the collection of any delinquent local tax, fee,
charge, or other revenue.
SECTION 46. Local Government's Lien. — Local taxes, fees, charges and
other revenues constitute a lien, superior to all liens, charges or encumbrances in
favor of any person, enforceable by appropriate administrative or judicial action, not
only upon any property or rights therein which may be subject to the lien but also
upon property used in business, occupation, practice of profession or calling, or
exercise of privilege with respect to which the lien is imposed. The lien may only be
extinguished upon full payment of the delinquent local taxes, fees and charges
including related surcharges and interest. cd i
SECTION 47. Civil Remedies For Collection of Delinquencies. — The

civil remedies for the collection of local taxes, fees or charges, and related surcharges
and interest resulting from delinquency shall be:
1) By administrative action through distraint of goods, chattels or

effects, and other personal property of whatever character,
including stocks and other securities, debts, credits, bank accounts,
and interest in and rights to personal property, and by levy upon
real property and interest in or rights to real property; and
2) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously

at the discretion of the City. cdtai
SECTION 48. Distraint of Personal Property. — The remedy by distraint

shall proceed as follows:
1) Seizure — Upon failure of the person owing any local tax, fee or
charge to pay the same at the time required, the city treasurer or his
deputy may, upon written notice, seize or confiscate any personal
property belonging to that person or any personal property subject
to the lien in sufficient quantity to satisfy the tax, fee or charge in
question, together with any increment thereto incident to
delinquency and the expenses of seizure. In such case, the city
treasurer or his deputy shall issue a duly authenticated certificate
based upon the records of his office showing the fact of
delinquency and the amounts of the tax, fee or charge and penalty
due. Such certificate shall serve as sufficient warrant for the
distraint of personal property aforementioned, subject to the
taxpayer's right to claim exemption under the provisions of existing
laws. Distrained personal property shall be sold at public auction
in the manner herein provided for. cda
2) Accounting of distrained goods — The officer executing the

distraint shall make or cause to be made an account of the goods,
chattels or effects distrained, a copy of which signed by himself
shall be left either with the owner or person from whom possession
of the goods, chattels or effects are taken, or at the dwelling or
place of business of that person and with someone of suitable age
and discretion, to which list shall be added a statement of the sum
demanded and a note of the time and place of sale.
3) Publication — The owner shall forthwith cause a notification to be

exhibited in not less than three (3) public and conspicuous places
in the territory of the City specifying the time and place of safe,
and the articles distrained. The time of sale shall not be less than
twenty (20) days after notice to the owner or possessor on the
property herein above specified and the publication or posting of
the notice. One place for the posting of the notice shall be at the
office of the chief executive of the City.
4) Release of distrained property upon payment prior to sale — If at

any time prior to the consummation of the sale, all the proper
charges are paid to the officer conducting the sale, the goods or
effects distrained shall be restored to the owner. cd i
5) Procedure of sale — At the time and place fixed in the notice, the
officer conducting the sale shall sell the goods or effects so
distrained at public auction to the highest bidder for cash. Within
five (5) days after the sale, the local treasurer shall make a report
of the proceedings in writing to the local chief executive
concerned.
Should the property distrained be not disposed of within one

hundred and twenty (120) days from the date of distraint, the same
shall be considered as sold to the City for the amount of the
assessment made thereon by the committee on appraisal and to the
extent of the same amount, the tax delinquencies shall be
cancelled.
6) Disposition of proceeds - The proceeds of the sale shall be applied

to satisfy the tax, including the surcharges, interest, and other
penalties incident to delinquency, and the expenses of the distraint
and sale. The balance over and above what is required to pay the
entire claim shall be returned to the owner of the property sold.
The expenses chargeable upon the seizure and sale shall embrace
only the actual expenses of seizure and preservation of the
property pending the sale, and no charge shall be imposed for the
services of the local officer or his deputy. Where the proceeds of
the sale are insufficient to satisfy the claim, other property may, in
like manner, be distrained until the full amount due, including all
expenses, is collected. acd
SECTION 49. Levy on Real Property — After the expiration of the time
required to pay the delinquent tax, fee or charge, real property may be levied on,
before, simultaneously, or after the distraint of personal property belonging to the

delinquent taxpayer. To this end, the city treasurer shall prepare a duly authenticated
certificate showing the name of the taxpayer and the amount of the tax, fee or charge
and penalty due from him. Said certificate shall operate with the force of a legal
execution. Levy shall be effected by writing upon said certificate the description of
the property upon which levy is made. At the same time, written notice of the levy
shall be mailed to or served upon the assessor and the Registrar of Deeds of the City
who shall annotate the levy on the tax declaration and certificate of title of the
property, respectively, and the delinquent taxpayer or, if he be absent from the
Philippines, to his agent or the manager of the business in respect to which the
liability arose, or if there be none, to the occupant of the property in question cda
In case the levy on real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the taxpayer is
not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30)
days after execution of the distraint, proceed with the levy on the taxpayer's real
property.
A report on any levy shall within ten (10) days after receipt of the warrant, be
submitted by the levying officer to the sanggunian.
SECTION 50. Penalty for Failure to Issue and Execute Warrant. —

Without prejudice to criminal prosecution under the Revised Penal Code and other
applicable laws, the City Treasurer who fails to issue or execute the warrant of
distraint or levy after the expiration of the time prescribed, or who is found guilty of
abusing the exercise thereof by competent authority shall be automatically dismissed
from the service after due notice and hearing. casia
SECTION 51. Advertisement and Sale. — Within thirty (30) days after
levy, the City Treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the claim and cost
of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall
be effected by posting a notice at the main entrance of the city hall, and in a public
and conspicuous place in the barangay where the real property is located, and by
publication once a week for three (3) weeks in a newspaper of general circulation in
the city. The advertisement shall contain the amount of taxes, fees or charges, and
penalties due thereon, and the time and place of sale, the name of the taxpayer against
whom the taxes, fees, or charges are levied, and a short description of the property to
be sold. At any time before the date fixed for the sale, the taxpayer may stay the
proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do
so, the sale shall proceed and shall be held either at the main entrance of the city
building, or on the property to be sold, or at any other place as determined by the City
Treasurer conducting the sale and specified in the notice of sale. cdt
Within thirty (30) days after the sale, the City Treasurer or his deputy shall
make a report of the sale to the sanggunian, and which shall form part of his records.
After consultation with the sanggunian, the city treasurer shall make and deliver to the
purchaser a certificate of sale, showing the proceedings of the sale, describing the
property sold, stating the name of the purchaser and setting out the exact amount of
all taxes, fees, charges, and related surcharges, interests, or penalties: Provided,
however, That any excess in the proceeds of the sale over the claim and cost of sales
shall be turned over to the owner of the property. The city treasurer may advance an
amount sufficient to defray the costs of collection by means of the remedies provided
for in this Title, including the preservation or transportation in case of personal
property, and the advertisement and subsequent sale, in case of personal and real
property including improvements thereon. cd
SECTION 52. Redemption of Property Sold. — Within one (1) year from
the date of sale, the delinquent taxpayer or his representative shall have the right to
redeem the property upon payment to the city treasurer of the total amount of taxes,
fees or charges and related surcharges, interests or penalties, from the date of
delinquency to the date of sale, plus interest of not more than two (2%) percent per
month on the purchase price from the date of purchase to the date of redemption.
Such payment shall invalidate the certificate of the sale issued to the purchaser and
the owner shall be entitled to a certificate of redemption from the city treasurer or his
deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the
entire purchase price paid by him plus the interest of not more than two (2%) percent
per month herein provided for, the portion of the cost of sale and, other legitimate
expenses incurred by him, and said property thereafter shall be free from the lien of
such taxes, fees or charges, related surcharges, interests, and penalties.
The owner shall not, however, be deprived of the possession of said property
and shall be entitled to the rentals and other income thereof until the expiration of the
time allowed for its redemption. cd i
SECTION 53. Final Deed to Purchaser. — In case the taxpayer fails to

redeem the property as provided herein, the City Treasurer shall execute a deed
conveying to the purchaser so much of the property as has been sold, free from liens

of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall
succinctly recite all the proceedings upon which the validity of the sale depends.
SECTION 54. Purchase of Property By the City for Want of Bidder. — In

case there is no bidder for the real property advertised for sale as provided herein, or
if the highest bid is for an amount insufficient to pay the taxes, fees, or charges,
related surcharges, interests, penalties and costs, the city treasurer conducting the sale
shall purchase the property in behalf of the City to satisfy the claim and within two
(2) days thereafter shall make a report of his proceedings which shall be reflected
upon the records of his office. It shall be the duty of the Registrar of Deeds upon
registration with his office of any such declaration of forfeiture to transfer the title of
the forfeited property to the city without the necessity of an order from a competent
court. cd i
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the city treasurer the full
amount of the taxes, fees, charges and related surcharges, interests, or penalties, and
the costs of sale. If the property is not redeemed as provided herein, the ownership
thereof shall be fully vested on the City.
SECTION 55. Resale of Real Estate Taken for Taxes, Fees, or Charges —
The sanggunian shall, by ordinance duly approved, and upon notice of not less than
twenty (20) days, sell and dispose of the real property acquired under the preceding
Section at public auction. The proceeds of the sale shall accrue to the general fund of
the City.
SECTION 56. Collection of Delinquent Taxes, Fees, Charges or Other

Revenues Through Judicial Action. — The city may enforce the collection of
delinquent taxes, fees, charges or other revenues by civil action in any court of
competent jurisdiction. The civil action shall be filed by the city treasurer within the
period prescribed in Section 46 of this Ordinance. cd
SECTION 57. Further Distraint or Levy. — The remedies by distraint and

levy may be repeated if necessary until the full amount due, including all expenses, is
collected.
SECTION 58. Personal Property Exempt from Distraint or Levy. — The

following property shall be exempt from distraint and the levy, attachment or
execution thereof for delinquency in the payment of any local tax, fee or charge,
including the related surcharge and interest:

1) Tools and the implements necessarily used by the delinquent
taxpayer in his trade or employment;
2) One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
ordinary occupation; casia
3) His necessary clothing, and that of all his family;
4) Household furniture and utensils necessary for housekeeping and

used for that purpose by the delinquent taxpayer, such as he may
select, of a value not exceeding Ten thousand pesos (P10,000.00);
5) Provisions including crops, actually provided for individual or

family use sufficient for four (4) months;
6) The professional libraries of doctors, engineers, lawyers and

judges;
7) One fishing boat and net, not exceeding the total value of Ten
thousand pesos (P10,000.00), by the lawful use of which a
fisherman earns his livelihood; and
8) Any material or article forming part of a house or improvement of

any real property. cdtai
ARTICLE VII
COMMUNITY TAX
SECTION 59. Individuals Liable to Community Tax. — Every inhabitant

of Manila, eighteen (18) years of age or over who has been regularly employed on a
wage or salary basis for at least thirty (30) consecutive working days during any
calendar year, or who is engaged in business or occupation, or who owns real
property with an aggregate assessed value of One Thousand pesos (P1,000.00) or
more or who is required by law to file an income tax return shall pay an annual
community tax of Five pesos (P5.00) and an annual additional tax of One peso
(P1.00) for every One Thousand pesos (P1,000.00) of income regardless of whether
from business, exercise of profession or from property which in no case shall exceed
Five Thousand pesos (P5,000.00). cda

In case of husband and wife, the additional tax herein imposed shall be based
upon the total property owned by them and the total gross receipts or earnings derived
by them.
SECTION 60. Juridical Persons Liable to Community Tax. — Every

corporation no matter how created or organized, whether domestic or resident foreign,
engaged in or doing business in the City of Manila shall pay an annual community tax
of Five Hundred pesos (P500.00) and an annual additional tax which in no case shall
exceed Ten thousand pesos (P10,000.00) in accordance with the following schedule:
(1) For every Five thousand pesos (P5,000.00) worth of real property owned
by it during the preceding year based on the valuation used for the
payment of the real property tax under existing laws, found in the
assessment rolls of the city - Two pesos (P2.00); and aisa dc
(2) For every Five Thousand pesos (P5,000.00) of gross receipts or

earnings derived by it from business during the preceding year -
Two pesos (P2.00).
The dividends received by a corporation from another corporation, however,

shall for the purpose of the additional tax be considered as part of the gross receipts or
earnings of said corporation.
SECTION 61. Exemptions. — The following are exempt from the

community tax:
(1) Diplomatic and consular representatives; and
(2) Transient visitors when their stay in the Philippines does not
exceed three (3) months. cdasia
SECTION 62. Time for Payment; Penalties for Delinquency. —
(a) The community tax shall accrue on the first (1st) day of January of
each year which shall be paid not later than the last day of
February of each year. If a person reaches the age of eighteen (18)
years or otherwise loses the benefit of exemption on or before the
last day of June, he shall be liable for the community tax on the
day he reaches such age or upon the day the exemption ends.
However, if a person reaches the age of eighteen (18) years or
loses the benefit of exemption on or before the last day of March,
he shall have twenty (20) days to pay the community tax without
becoming delinquent.
Persons who come to reside in the Philippines or reach the

age of eighteen (18) years on or after the First (1st) day of July of
any year, or who cease to belong to an exempt class on or after the
same date, shall not be subject to the community tax for that year. aisa
dc
(b) Corporations established and organized on or before the last day

of June shall be liable for the community tax for that year. But
corporations established and organized on or before the last day of
March shall have twenty (20) days within which to pay the
community tax without becoming delinquent. Corporations
established and organized on or after the first day of July shall not
be subject to the community tax for that year. If the tax is not paid
within the time prescribed above, there shall be added to the
unpaid amount an interest of twenty-four percent (24%) per annum
from the due date until it is paid.
SECTION 63. Community Tax Certificate. — A community tax certificate

shall be issued to every person or corporation upon payment of the community tax. A
community tax certificate may also be issued to any person or corporation not subject
to the community tax upon payment of One peso (P1.00). aisa dc
SECTION 64. Printing of Community Tax Certificates and Distribution of

Proceeds. —
(a) The Bureau of Internal Revenue shall cause the printing of

community tax certificates and distribute the same to the city
through the city treasurer in accordance with prescribed
regulations. The proceeds of the tax shall accrue to the general
funds of the city and barangays except a portion thereof which
shall accrue to the general fund of the National Government to
cover the actual cost of printing and distribution of the forms and
other related expenses. The city treasurer concerned shall remit to
the national treasurer the tax within ten (10) days after the end of
each quarter.
(b) The City Treasurer shall deputize the barangay treasurer to collect
the community tax in their respective jurisdictions: Provided,
however, That said barangay treasurer shall be bonded in
accordance with existing laws. aisa dc
(c) The proceeds of the community tax actually and directly collected
by the city or municipal treasurer shall accrue entirely to the
general fund of the city or municipality concerned. However,
proceeds of the community tax collected through the barangay
treasurers shall be apportioned as follows:
(1) Fifty percent (50%) shall accrue to the general fund of the
city and
(2) Fifty percent (50%) shall accrue to the barangay where the
tax is collected. aisa dc
SECTION 65. Presentation of Community Tax Certificate — on the

following occasions, the community tax certificate is required to be presented:
(1) When an individual subject to the community tax acknowledges

receives any money from any public fund; transacts other official
business; or receives any salary or wage from any person, officer
or corporation with whom such transaction is made or business
done or from whom any salary or wage is received, it shall be the
business done to require such individual to exhibit the community
tax certificate.
The presentation of community tax certificate shall not be

(2) When through its authorized officers, any corporation subject to

the community tax receives any license, certificate or permit from
any public authority, pays any tax or fee; receives money from
public funds, or transacts other official business, it shall be the
business done to require such corporation to exhibit the community
tax certificate. casia
(3) The community tax certificate required in the two preceding

the period from January until the fifteenth (15th) of April each
year, in which case the certificate issued for the preceding year
shall suffice.
SECTION 66. Authority to Deputize Barangay Treasurers — The City

Treasurer is hereby authorized to deputize the barangay treasurers to collect the
community tax in their respective jurisdiction. However, said deputation shall be
limited to the community tax payable by individual taxpayers and shall be extended
only to barangay treasurers who shall be properly bonded in accordance with existing
laws.
SECTION 67. Use of Old Residence Certificate Forms — Pending the

distribution by the Bureau of Internal Revenue of the new form for the community tax
certificate, the City Treasurer is hereby authorized to use for the purpose the blank
forms or residence certificates that may still be in stock, with the proper changes
made thereon. cd
ARTICLE VIII
THE REAL PROPERTY TAX
SECTION 68. Definitions. — When used in this Article
(A) 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.
(B) Actual use refers to the purpose for which the property is
principally or predominantly utilized by the person in possession
thereof.
(C) Ad valorem tax is a levy on real property determined on the basis

of a fixed proportion of the appraised value of the property.
(D) Appraisal is the act or process of determining the value of property

as of a specific date for a specific purpose. cd i
(E) 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.
(F) Assessment level is the percentage applied to the fair market value
to determine the taxable value of the property.
(G) Assessed value is the appraised value of the real property

multiplied by the assessment level. It is synonymous to taxable
value, exclusively used to meet the needs of a particular industry,
business or activity shall not be considered within the definition of
machinery under this rule. Residential machinery shall include
machines, equipment, appliances or apparatus permanently
attached to residential land and improvement or those immovable
by destination. cdtai
(H) Commercial land is land devoted principally for the object of profit
and is not classified as agricultural, industrial, mineral, timber or
residential land.
(I) Depreciated value is the value remaining after deducting

depreciation from the acquisition cost.
(J) Economic life is the estimated period over which it is anticipated

that a machinery or equipment may be profitably utilized.
(K) 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.
(L) 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. cdt
(M) Industrial land is land devoted principally to industrial activity as

capital investment and is not classified as agricultural, commercial,
timber, mineral or residential land.
(N) 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 the physical facilities for production, the
installations and appurtenant service facilities, those which are
mobile, self-powered or self-propelled, and those not permanently
attached to the real property which are actually, directly, and
exclusively used to meet the needs of the particular industry,
business or activity and which by their very nature and purpose are
designed for, or necessary to its manufacturing, mining, logging,
commercial, industrial or agricultural purposes. acd
(O) 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.
(P) Remaining economic life is the period of time expressed in years

from the date of appraisal to the date when the machinery becomes
valueless.
(Q) Replacement or reproduction cost is the cost that would be

incurred, on the basis of current prices, in acquiring an equally
desirable substitute property, or the cost of reproducing a new
replica of the property on the basis of current prices with the same
or closely similar material. acd
(R) Residential land is land principally devoted to habitation.
SECTION 69. Imposition of the Basic Real Property Tax. — There is

hereby levied an annual ad valorem tax on the assessed value of real property such as
land, buildings, machinery and other improvements affixed or attached to real
property located in the City of Manila at the following rates:
Class of Property Rates of Levy
Residential 1.5 %
Commercial 2.0 %
Industrial 2.0 %
Special 2.0 %
Provided, however, that in the case of a residential real property actually and
exclusively used as residence by the owner himself, the rate of the basic real property
tax shall be reduced to one percent (1%) of the assessed value; provided, further, that
newly-constructed buildings and other improvements including new machineries shall
be taxed at one-half of the rate prescribed in this section for a period of five (5) years
from the date of completion or acquisition. cdtai
Machinery which are of general purpose use including but not limited to office
equipment, typewriters, telephone equipment, breakable or easily damaged containers
(glass or cartons, microcomputers, facsimile machines, telex machine, cash
dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit
juice or beverage automatic dispensing machines which are not directly and finally,
that the new rates prescribed in this section shall take effect on January 1, 1994.
SECTION 70. Additional levy on real property tax for the Special
Education Fund (SEF). — There is hereby levied an annual tax of one percent (1%)
on the assessed value of real property which shall be in addition to the basic real
property tax. The proceeds thereof shall exclusively accrue to the Special Education
Fund.
SECTION 71. Classes of Real Property for Assessment Purposes. — For

purposes of assessment, real property shall be classified as residential, commercial,
industrial, or special by the City Assessor. cd
SECTION 72. Special Classes of Real Property. — All lands, buildings,

and other improvements thereon actually, directly and exclusively used for hospitals,
cultural, or scientific purposes, and those owned and used by local water districts, and
government-owned or controlled corporations rendering essential public services in
the supply and distribution of water and/or generation and transmission of electric
power shall be classified as special.
SECTION 73. Actual Use of Real Property as Basis for Assessment. —

Real property shall be classified, valued and assessed on the basis of its actual use
regardless of where located, whoever owns it, and whoever uses it.
SECTION 74. Assessment Levels.
(A) The assessment levels to be applied to the fair market value of real
property to determine its assessed value shall be as follows: casia
(1) On lands:
Class Assessment Levels
Residential 20%
Commercial 50%
Industrial 50%
(2) On buildings and other structures:
(a) Residential Fair Market Value
Over Not over Assessment

Levels
P175,000.00 0%
P175,000.00 300,000.00 10%
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%
(b) Commercial/Industrial Fair Market Value casia
Over Not over Assessment

Levels
P300,000.00 30%
300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 80%
(3) On machineries:
Residential 50%
Commercial 80%
Industrial 80%

(4) On special classes. — The assessment levels for all lands, buildings,
machineries and other improvements shall be as follows: aisa dc
Actual use Assessment Levels
Cultural 15%
Scientific 15%
Hospital 15%
Local water districts 15%
Government-owned or
controlled corporations
engaged in the supply
and distribution of
water and/or generation
and transmission
of electric power 10%
(B) The assessment levels in paragraph (a) hereof shall be applied initially
during the first general revision of real property assessments to be undertaken
pursuant to Secs. 73 and 76 of this Ordinance.
(C) Pending the enactment of a Schedule of Fair Market Values under Secs.
73 and 76 of this Ordinance and the effectivity of the revised new assessment levels,
the prevailing schedule of market values and the assessment levels currently used by
the City Assessor shall continue to be applied. cdtai
SECTION 75. Exemptions. — The following are exempted from payment

of the basic real property tax and the SEF tax:
(A) Real property owned by the Republic of the Philippines or any of

its political subdivisions except when the beneficial use thereof has
been granted for consideration or otherwise to a taxable person;
(B) Charitable institutions, churches, and parsonages or convents

appurtenant thereto, mosques, non-profit or religious cemeteries
and all lands, buildings and improvements actually, directly, and
exclusively used for religious, charitable or educational purposes;
(C) All machineries and equipment that are actually, directly and
exclusively used by local water districts and government-owned or
controlled corporations engaged in the supply and distribution of
water and/or generation and transmission of electric power; cda
(D) All real property owned by duly registered cooperatives as

provided for under R.A. No. 6938; and
(E) Machinery and equipment used for pollution control and

environmental protection.
All the properties mentioned in this section shall be valued for the purpose of
assessment and record shall be kept thereof as in other cases.
SECTION 76. Withdrawal of Tax Exemption. — Except as provided

herein, and pursuant to Sec. 234 of the Local Government Code, any exemption from
payment of real property tax previously granted to, or presently enjoyed by, all
persons, whether natural or juridical, including all government-owned or controlled
corporations are hereby withdrawn effective January 1, 1992. cdtai
SECTION 77. Time of Payment. — The real property tax herein levied
together with the additional levy on real property for the Special Education Fund shall
be due and payable on the first (1st) day of January. The same may, however, at the
discretion of the taxpayer, be paid without interest/penalty in four (4) equal
installments: the first installment, on or before March 31; the second installment, on
or before June 30; the third installment, on or before September 30; and the last
installment, on or before December 31.
Both the basic tax and the additional one percent (1%) SEF tax must be
collected simultaneously. Payments of real property taxes shall first be applied to
prior years delinquencies, interests, and penalties, if any, and only after said
delinquencies are settled may tax payments be credited for the current period. casia
SECTION 78. Tax Discount for Advanced and Prompt Payment. — If both
the basic real property tax and additional SEF tax are paid full year on or before
January 31, the taxpayer shall be entitled to a twenty percent (20%) discount; a tax
discount of 15% percent if paid quarterly on or before the last day of the first month
of every quarter, and ten percent (10%) discount prompt payments made as provided
in Section 77. Provided, however, that such discounts shall only be granted to
properties without delinquencies. Provided further, that payment of basic or SEF tax
only shall not entitle the taxpayer to any discount provided herein.
SECTION 79. Collection and Distribution of Proceeds. — The collection

of the real property tax with interest thereon and related expenses, and the
enforcement of the remedies provided for in this article or any applicable laws, shall
be the responsibility of the City Treasurer. The City Treasurer may deputize the
barangay treasurer to collect all taxes on real property located in the barangay:
Provided, however, that the barangay treasurer is properly bonded for the purpose:
Provided, further, that the premium on the bond shall be paid by the City
Government. cdtai
The proceeds of the basic real property tax, including interest thereon, and
proceeds from the use, lease or disposition, sale or redemption of property acquired at
a public auction, and fifty percent (50%) of the tax paid under protest in accordance
with the provisions of this Article, shall be distributed as follows:
(A) City of Manila General Fund 70%
(B) Barangay share — Thirty percent (30%) which shall be distributed

among the component barangays of the city in the following
manner:
1. Fifty percent (50%) share shall accrue to the barangay

where the property is located.
2. Fifty percent (50%) shall be divided equally among the

component barangays. cdtai
The share of the barangay shall be released directly to the barangay treasurer
on a quarterly basis within five (5) days after the end of each quarter without the need
of any further action, and shall not be subject to any lien or holdback for whatever
purpose subject to such rules as may be prescribed by the Commission on Audit for
this purpose.
The proceeds of the additional one percent (1%) SEF tax shall accrue entirely
and shall be automatically released to the City of School Board for the operation and
maintenance of public schools, construction and repair of school buildings, facilities
and equipment, educational research, purchase of books and periodicals, and sports
development. aisa dc
SECTION 80. Appraisal of Real Property. — All property, whether

taxable or exempt, shall be appraised at the Current and fair market value prevailing
in the city in accordance with the rules and regulations promulgated by the
Department of Finance for the classification, appraisal and assessment of real
property pursuant to the provisions of the Local Government Code.
SECTION 81. Declaration of Real Property by the Owner or
Administrator. — It shall be the duty of all persons, natural or juridical, owning or
administering real property, including the improvements, within the City of Manila, or
their duly authorized representative, to prepare, or cause to be prepared, and file with
the City Assessor, a sworn statement declaring the true value of their property,
whether previously declared or undeclared, taxable or exempt, which shall be the
current and fair market value of the property, as determined by the declarant. Such
declaration shall contain a description of the property sufficient in detail to enable the
City Assessor or his deputy to identify the same for assessment purposes. The sworn
declaration of real property herein referred to shall be filed with the City Assessor
once every three (3) years during the period from January first (1st) to June thirtieth
(30th) commencing with the calendar year 1993.
For this purpose, the City Assessor shall use the standard form known as sworn
declaration of property values prescribed by the Department of Finance. The
procedures in filing and safekeeping thereof shall be in accordance with the guidelines
issued by the said department. cda
Property owners or administrators who fail to comply with this provision shall
be subject to a fine of five hundred pesos (P 500.00), or an imprisonment of not more
than one (1) month in case of willful neglect, or both, at the discretion of the court.
SECTION 82. Duty of Person Acquiring Real Property or Making

Improvement thereon.
(A) It shall be the duty of any person, or his authorized representative,

acquiring at any time real property situated in the city or making any
improvement on real property, to prepare, or cause to be prepared, and
file with the City Assessor, a sworn statement declaring the true value of
subject property, within sixty (60) days after the acquisition of such
property or upon completion or occupancy of the improvement,
whichever comes earlier. cda
(B) In the case of houses, buildings, or other improvements acquired or

newly constructed which will require building permits, property
owners or their authorized representatives shall likewise file a
sworn declaration of the true value of the subject house, building,
or other improvement within sixty (60) days after: 1) the date of a
duly notarized final deed of sale, contract, or other deed of
conveyance covering the subject property executed between the

contracting parties: 2) the date of completion or occupancy of the
newly constructed building, house, or improvement whichever
comes earlier; and 3) the date of completion or occupancy of any
expansion, renovation, or additional structures or improvements
made upon any existing building house, or other real property,
whichever comes earlier.
(C) In the case of machinery, the sixty-day (60) period for filing the
required sworn declaration of property values shall commence on
the date of installation thereof as determined by the City Assessor.
For this purpose, the City Assessor may secure certification of the
building official or engineer or other appropriate official stationed
in the city. acd
(D) Property owners or administrators who fail to comply with the

above provision shall be subject to a fine of five hundred pesos (P
500.00), or an imprisonment of not more than one (1) month in
case of willful neglect, or both, at the discretion of the court.
SECTION 83. Declaration of Real Property by the City Assessor.
(A) When any person, natural or juridical, by whom real property is

required to be declared under Secs. 63 and 64 of this Ordinance
refuses or fails for any reason to make such declaration within the
time prescribed, the City Assessor shall himself declare the
property in the name of the defaulting owner, and shall assess the
property for taxation in accordance with the provisions of this
Article.
(B) In the case of real property discovered whose owner or owners are
unknown, the City Assessor shall likewise declare the same in the
name of the unknown owner until such time that a person, natural
or juridical, comes forth and files the sworn declaration of property
values required under either Sec. 63 or Sec. 64 of this Ordinance,
as the case may be. cd
(C) No oath shall be required of a declaration thus made by the City

Assessor.
SECTION 84. Listing of Real Property in the Assessment Roll.

(A) The City Assessor shall prepare and maintain an assessment roll
wherein all real property shall be listed whether taxable or exempt,
located within the territorial jurisdiction of the city. Real property
shall be listed valued and assessed in the name of the owner or
administrator, or anyone having legal interest in the property.
(B) The undivided real property of a deceased person may be listed

valued and assessed in the name of the estate or of the heirs and
devisees without designating them individually, and undivided real
property other than that owned by a deceased may be listed, valued
and assessed in the name of one or more co-owners: Provided,
however, that such heir, devisee, or co-owner shall be liable
severally and proportionately for all obligations imposed by this
article and the payment of the real property tax with respect to the
undivided property. acd
(C) The real property of a corporation, partnership, or association shall

be listed, valued and assessed in the same manner as that of an
individual.
(D) Real property owned by the Republic of the Philippines, its

instrumentalities and political subdivisions, the beneficial use of
which has been granted, for consideration or otherwise, to a
taxable person, shall be listed, valued and assessed in the name of
the possessor, grantee or of the public entity if such property has
been acquired or held for resale or lease.
SECTION 85. Proof of Exemption of Real Property from Taxation. —

Every person, by or for whom real property is declared, who shall claim tax
exemption for such property under this Article, shall file with the City Assessor
within thirty (30) days from the date of the declaration of real property sufficient
documentary evidence in support of such claim including Corporate Charters, Title of
Ownership, Articles of Incorporation, By-laws, contracts, affidavits, certifications and
mortgage deeds, and similar documents. casia
If the required evidence is not submitted within the period herein prescribed,
the property shall be listed as taxable in the assessment roll. However, if the property
shall be proven to be tax exempt, the same shall be dropped from the assessment roll.
SECTION 86. Real Property Identification System. — All declarations of

real property, made under the provisions of this Article shall be kept and filed under a
uniform classification system to be established by the City Assessor pursuant to the
guidelines issued by the Department of Finance (DOF) for the purpose. cdasia
SECTION 87. Notification of Transfer of Real Property Ownership.
(A) Any person who shall transfer real property ownership to another
shall notify the City Assessor within sixty (60) days from the date
of such transfer. The notification shall include the mode of
transfer, the description of the property alienated, the name and
address of the transferee.
(B) In addition to the notice of transfer, the previous property owner

shall likewise surrender to the City Assessor the tax declaration
covering the subject property in order that the same may be
cancelled from the assessment records. If, however, said previous
owner still owns property other than the property alienated, he
shall, within the prescribed sixty-day (60) period, file with the City
Assessor, an amended sworn declaration of the true value of the
property or properties he retains in accordance with the provisions
of Secs. 63 and 64 of this Ordinance. cd
SECTION 88. Duty of Register of Deeds to Apprise City Assessor of Real

Property Listed in Registry.
(A) To ascertain whether or not any real property entered in the

registry of property has escaped discovery and listing for the
purpose, of taxation, the register of deeds shall prepare and submit
to the City Assessor, within six (6) months from the date of
effectivity of the Local Government Code (January 1, 1992) and
every year thereafter, an abstract of his registry, which shall
include brief but sufficient descriptions of real properties entered
therein, their present owners, and the dates of their most recent
transfer or alienation accompanied by copies of corresponding
deeds of sale, donation, or partition or other forms of alienation.
(B) It shall be the duty of the Register of Deeds to require every person
who shall present for registration a document of transfer, alienation
or encumbrance of real property, to accompany the same with a
certificate to the effect that the real property subject to the transfer,
alienation, or encumbrance, as the case may be, has been fully paid
of all real property taxes due thereon. Failure to provide such
certificate shall be a valid cause for the Register of Deeds to refuse
the registration of the document. cda
(C) The Register of Deeds and Notaries Public shall furnish the City
Assessor with copies of all contracts, selling, transferring, or
otherwise conveying, leasing, or mortgaging real property
registered by, or acknowledged before them, within thirty (30)
days from the date of registration or acknowledgment.
SECTION 89. Duty Of Official Issuing Building Permit Or Certificates Of

Registration Of Machinery To Transmit Copy To The City Assessor.
(A) Any public official or employee who may now or hereafter be required by
law or regulation to issue to any person a permit for the construction,
addition, repair, or renovation of a building, or permanent improvement
on land, or a certificate of registration for any machinery, including
machines, mechanical contrivances, and apparatus attached or affixed on
land or to another real property, shall transmit a copy of such permit or
certificate within thirty (30) days of its issuance to the City Assessor.
cd
(B) Any official referred to in paragraph (a) hereof shall likewise

furnish the City Assessor with copies of the building floor plans
and/or certificates of registration or installation of other
machineries which may not be permanently or temporarily attached
to land or another real property but falling under the definition of
the term machinery and the rules and guidelines issued by the
Department of Finance (DOF).
SECTION 90. Duty of Geodetic Engineers to Furnish Copy of Plans to the

City Assessor. — It shall be the duty of all geodetic engineers, public or private, to
furnish free of charge to the City Assessor with a white or blueprint copy of each of
all approved original or subdivision plans or maps of surveys executed by them within
thirty (30) days from receipts of such plans from the Land Management Bureau, the
Land Registration Authority, or the Housing and Land Use Regulatory Board, as the
case may be. cdasia
SECTION 91. Preparation of Schedule of Fair Market Values.
(A) Before any general revision of property assessment is made

pursuant to the provisions of this Article, there shall be prepared a

schedule of fair market values by the City Assessor for the
different classes of real property situated in the city for enactment
of a separate ordinance by the sangguniang panlungsod. The
schedule of fair market values shall be published in a newspaper of
general circulation in the city or in the absence thereof, shall be
posted in the city hall and in two other conspicuous public place
therein.
(B) In the preparation of schedules of fair market values, the City

Assessor shall be guided by the rules and regulations issued by the
Department of Finance.
SECTION 92. Authority of the City Assessor to take Evidence. — For the
purpose of obtaining information of which to base the market value of any real
property, the City Assessor or his deputy may summon the owners of the properties to
be affected or persons having legal interest therein and witnesses, administer oaths,
and take deposition concerning the property, its ownership, amount, nature, and value.
cd i
SECTION 93. Amendment of Schedule of Fair Market Values. — The City

Assessor may recommend to the sangguniang panlungsod amendments to correct
errors in valuation in the schedule of fair market values. The sanggunian shall act
upon the recommendation within ninety (90) days from receipt thereof.
SECTION 94. General Revision of Assessments and Property

Classification.
(A) The City Assessor shall undertake a general revision of real property
assessments within two (2) years after the effectivity of the Local
Government Code (January 1, 1992) and every three (3) years thereafter.
cdt
(B) For this purpose, the City Assessor shall prepare the schedule of
fair market values for the different kinds and classes of real
property located within the territorial jurisdiction of the city within
two (2) years from the effectivity of the Local Government Code
(January 1, 1992) in accordance with the rules and regulations
issued by the Department of Finance.
(C) The general revision of assessments and property classification

shall commence upon the enactment of an ordinance by the
sangguniang panlungsod adopting the schedule of fair market
values but not later than December 31, 1993. Thereafter, the City
Assessor shall undertake the general revision of real property
assessment and property classification once every three (3) years.
SECTION 95. General Revision of Assessment; Expenses Incident thereto.

— Expenses incident to the general revision of real property assessment shall be
shared proportionately by the city, the city school board and the barangays. The share
of the city shall be provided in the appropriation ordinance. The share of a barangay
shall be based on its share of the proceeds of the real property tax. cda
SECTION 96. Valuation of Real Property. — In case where
(A) Real property is declared and listed for taxation purposes for the
first time;
(B) There is an on going general revision classification and assessment;

or
(C) A request is made by the person in whose name the property is

declared, the City Assessor or his duly authorized deputy shall, in
accordance with the provisions of this Article, make a
classification, appraisal and assessment of the real property listed
and described in the declaration irrespective of any previous
assessment of taxpayer's valuation thereon: Provided, however,
that the assessment of real property shall not be increased often
than once every three (3) years except in case of new
improvements substantially increasing the value of said property or
of any change in its actual use. cd
SECTION 97. Date of Effectivity of Assessment or Reassessment. — All

assessments or reassessments made after the first (1st) day of January of any year
shall take effect on the first (1st) day of January of the succeeding year: Provided,
however, that the reassessment of real property due to its partial or total destruction,
or to a major change in its actual use, or to any great or sudden inflation or deflation
of real property values or to the gross illegality of the assessment when made or to
any other abnormal cause, shall be made within ninety (90) days from the date any
such cause or causes occurred, and shall take effect at the beginning of the quarter
next following the reassessment.
SECTION 98. Assessment of Property Subject to Back Taxes. — Real

property declared for the first time shall be assessed for taxes for the period during
which it would have been liable but in no case for more than ten (10) years prior to
the date of initial assessment: Provided, however that, such taxes shall be computed
on the basis of the applicable schedule of values, assessment levels or tax rates in
force during the corresponding period. cdasia
If such taxes are paid on or before the end of the quarter following the date the
notice of assessment was received by the owner or his representative, no interest for
delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an
interest at the rate of two percent (2%) per month or a fraction thereof from the date
of the receipt of the assessment until such taxes are fully paid.
SECTION 99. Notification of New or Revised Assessment. — When real

property is assessed for the first time or when an existing assessment is increased, the
City Assessor shall, within thirty (30) days, give written notice of such new or revised
assessment to the person in whose name the property is declared. The notice may be
delivered personally or by registered mail or through the assistance of the punong
barangay to the last known address of the person to be served. cd i
SECTION 100. Appraisal and Assessment of Machinery.
(A) The fair market value of a brand new machinery shall be the
acquisition cost. In all other cases, the fair market value shall be
determined by dividing the remaining economic life of the
machinery by its estimated economic life and multiplied by the
replacement or reproduction cost.
(B) If the machinery is imported, the acquisition cost includes freight,

insurance, bank and other charges, brokerage, arrastre, and
handling, duties and taxes, plus cost of inland transportation,
handling and installation charges at the present site. The cost in
foreign currency of imported machinery shall be converted to peso
cost on the basis of foreign currency exchange rates as fixed by the
Central Bank. cd i
SECTION 101. Depreciation Allowance for Machinery. — For purposes of

assessment, a depreciation allowance shall be made for machinery at a rate of five
percent (5%) of its original cost or its replacement of reproduction cost, as the case
may be, for each year of use : provided, however, that the remaining value for all
kinds of machinery shall be fixed at twenty percent (20%) of such original,

replacement or reproduction for so long as the machinery is useful and in operation.
SECTION 102. Organization, Powers, Duties, and Function of the

Municipal Board of Assessment Appeals.
(A) The City Board of Assessment Appeals shall be composed of the

Register of Deeds of the city, as chairman, the Prosecutor
designated or assigned to the city and the City Engineer as
members, who shall serve as such in an ex officio capacity without
additional compensation.
(B) The chairman of the board shall have the power to designate any
employee of the city to serve as secretary to the board also without
(C) The chairman and members of the City Board of Assessment

Appeals shall assume their respective positions without need of
further appointment or special designation immediately upon
effectivity of the Local Government Code of 1991. They shall take
an oath or affirmation of office in the manner herein set forth: cd
I ____________________, after having been appointed to the position of

______________, in the City of Manila and now assuming my position as
__________________ of the Board of Assessment Appeals solemnly swear that
I will faithfully discharge to the best of my ability the duties of this position and
of all others that I am holding, or may hereafter hold, under the Republic of the
Philippines, and that I will support and defend the Constitution of the
Philippines, and that I will obey the laws and legal orders promulgated by the
duly constituted authorities of the Republic of the Philippines, and that I will well
and truly hear and determine all matters and issues between taxpayers and the
City Assessor submitted for my decisions, and that I imposed this obligations
upon myself voluntarily, without mental reservation, or purpose of evasion. cdtai
So help me God.
__________________________
Signature
Subscribed and sworn to before me on this _________ day of _________

a.d. ___________ at _____________ Philippines.

___________________________
Signature of Officer
Administering Oath
SECTION 103. Meetings and Expenses of the City Board of Assessment
Appeals.
(A) The City Board of Assessment Appeals shall meet once a month and as
often as may be necessary for the prompt disposition of appealed cases.
No member of the board shall be entitled to per diems or traveling
expenses for his attendance in board meetings, except when conducting
an ocular inspection in connection with a case under appeal. cda
(B) All expenses of the board shall be charged against the general fund
of the city. The sangguniang panlungsod shall appropriate the
necessary funds to enable the board to operate effectively.
SECTION 104. Filing of Assessment Appeals. — Any owner or person

having legal interest in the property who is not satisfied with the action of the City
Assessor in the assessment of his property may, within (60) days from the date of
receipt of the written notice of assessment, appeals to the City Board of Assessment
Appeals by filing's petition under oath in the form prescribed for the purpose, together
with the copies of the tax declaration and such affidavits or documents submitted in
the support of the appeal.
SECTION 105. Action by the City Board of Assessment Appeals.
(A) The board shall decide the appeal within one hundred twenty (120)
days from the date of receipt of such appeal. The board, after
hearing, shall render its decision based on substantial evidence or
such relevant evidence on record as a reasonable mind might
accept as adequate to support the conclusion. cdtai
(B) In the exercise of its appellate jurisdiction, the board shall have the
power to summon witnesses, administer oaths, conduct ocular
inspections, take depositions, and issue subpoena and subpoena
duces tecum. The proceedings of the board shall be conducted
solely for the purpose of ascertaining the facts without necessarily
adhering to technical rules applicable in judicial proceedings.
(C) The secretary of the board shall furnish the owner of the property
or the person having legal interest therein and the City Assessor
with a copy of the decision of the board. In case the city concurs in
the revision or the assessment, it shall be his duty to notify the
owner of the property or the person having legal interest therein of
such fact using the form prescribed for the purpose. The owner of
the property or the person having legal interest therein or the
assessor who is not satisfied with the decision of the board may,
within thirty (30) days after receipt of the decision of said board,
appeal to the central board of assessment appeals. The decision of
the Central Board of Assessment Appeals shall be final and
executory. cda
SECTION 106. Effect of Appeal on the Payment of Real Property Tax. —

Appeal on assessments of real property made under the provisions of this Ordinance
shall, in no case, suspend the collection of the corresponding realty taxes on the
property involved as assessed by the City Assessor, without prejudice to subsequent
adjustment depending upon the final outcome of the appeal.
SECTION 107. City Assessor to Furnish City Treasurer with Assessment

Roll. — On or before the thirty-first (31st) day of December of each year, the City
Assessor shall submit an assessment roll containing a list of all persons whose real
properties have been newly assessed or reassessed and the values of such properties to
the City Treasurer. casia
SECTION 108. Notice of Time for Collection of Tax. — The City Treasurer
shall, on or before the thirty-first (31st) day of January each year, in the case of the
basic real property tax and the additional tax for the SEF or on any other date to be
prescribed by the sangguniang panlungsod in the case of any other tax levied under
this Article, post the notice of the dates when the tax may be paid without interest at a
conspicuous and publicly accessible place at the city hall. Said notice shall likewise
be published in a newspaper of general circulation in the locality once a week for two
(2) consecutive weeks.
SECTION 109. Payment under Protest. —
(A) No protest shall be entertained unless the taxpayer first pays the
tax. There shall be annotated on the tax receipts the words "paid
under protest". The protest in writing must be filed within thirty
(30) days from payment of the tax to the City Treasurer who shall
decide the protest within sixty (60) days from receipt.
(B) Fifty percent (50%) of the tax paid under protest shall be held in
trust by the City Treasurer. The other fifty percent (50%) shall
form part of the proceeds to be distributed in accordance with Sec.
61 of this Ordinance. aisa dc
(C) In the event that the protest is finally decided in favor of the
taxpayer, the amount or portion of the tax protested shall be
refunded to the protestant, or applied as tax credit against his
existing or future tax liability.
(D) In the event that the protest is denied or upon the lapse of the
sixty-day period prescribed in subparagraph (a), the taxpayer may,
within sixty (60) days from the date of receipt of the written notice
of assessment, appeal to the City Board of Assessment Appeals by
filing a petition under oath in the standard form prescribed
therefor, together with copies of the tax declaration and such
affidavits or documents in support of the appeal. cd i
SECTION 110. Repayment of Excessive Collections. — When an

assessment of basic real property tax, or any other tax levied under this Ordinance, is
found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the
taxpayer may file a written claim for refund or credit for taxes and interests with the
City Treasurer within two (2) years from the date the taxpayer is entitled to such
reduction or adjustment.
The City Treasurer shall decide the claim for tax refund or credit within sixty
(60) days from receipt thereof.
In case the claim for tax refund or credit is denied, the taxpayer may, within
sixty (60) days from the date of receipt of the written notice of assessment, appeal to
the City Board of Assessment Appeals by filing a petition under oath in the standard
form prescribed therefor, together with copies of the tax declaration and such
affidavits or documents in support of the appeal. cdtai
SECTION 111. Notice of Delinquency in the Payment of the Real Property

Tax.
(A) When the real property tax or any other tax imposed under this
Article becomes delinquent, the City Treasurer shall immediately
cause a notice of the delinquency to be posted at the main entrance
of the city hall and in a publicly accessible and conspicuous place
in each barangay. The notice of delinquency shall also be
published once a week for two (2) consecutive weeks in a
newspaper of general circulation in the city.
(B) Such notice shall specify the date upon which the tax became
delinquent and shall state that personal property may be distrained
to effect payment. It shall likewise state that at any time before the
distraint of personal property, payment of tax with surcharges,
interests and penalties may be made in accordance with Sec. 117 of
this Ordinance, and unless the tax, surcharges and penalties are
paid before the expiration of the year for which the tax is due,
except when the notice of assessment or special levy is contested
administratively or juridically, the delinquent real property will be
sold at public auction, and the title to the property will be vested in
the purchaser, subject, however, to the right of the delinquent
owner of the property or any person having legal interest therein to
redeem the property within one (1) year from the date of sale. cd
SECTION 112. Remedies for the Collection of Real Property Tax. — For
the collection of the basic real property tax and any other tax levied under this Article,
the city may avail of the remedies by administrative action through levy on real
property and sale of real property by public auction or by judicial action.
SECTION 113. City Government's Lien. — The basic real property tax and
any other tax levied under this Ordinance, constitutes a lien on the property subject to
tax, superior to all liens, charges or encumbrances in favor of any person, irrespective
of the owner or possessor thereof, enforceable by administrative or judicial action,
and may only be extinguished upon payment of the tax and the related interests and
expenses.
SECTION 114. Levy on Real Property. — After the expiration of the time
required to pay the basic real property tax or any other tax levied under this
Ordinance, real property subject to such tax may be levied upon through the issuance
of a warrant on or before, or simultaneously with, the institution of the civil action for
the collection of the delinquent tax. The City Treasurer when issuing a warrant of
levy shall prepare a duly authenticated certificate showing the name of the delinquent
owner of the property or person having legal interest therein, the description of the
property, the amount of the tax due and the interest thereon. The warrant shall operate
with the force of a legal execution throughout the city. The warrant shall be mailed to
or served upon the delinquent owner of the real property or person having legal
interest therein, or in case he is out of the country or cannot be located, to the
administrator or occupant of the property. At the same time, written notice of the levy
with the attached warrant shall be mailed to or served upon the City Assessor and the
Register of Deeds of the city, who shall annotate the levy on the tax declaration and
certificate of title of the property, respectively. acd
The levying officer shall submit a report on the levy to the City Mayor and the
sangguniang panlungsod within ten (10) days after receipt of the warrant by the owner
of the property or person having legal interest therein.

applicable laws, the City Treasurer or his deputy who fails to issue or execute the
warrant of levy within one (1) year from the time the tax becomes delinquent or
within (3) days from the date of the issuance thereof, or who is found guilty of
abusing the exercise thereof in an administrative or judicial proceeding shall be
dismissed from the service. cdasia
service of the warrant of levy, the City Treasurer shall proceed to publicly advertise
for sale or auction the property or a usable portion thereof as may be necessary to
satisfy the tax delinquency and expenses of sale. The advertisement shall be effected
by posting a notice at the main entrance of the city hall building, and in a publicly
accessible and conspicuous place in the barangay where the real property is located,
and by publication once a week for two (2) weeks in a newspaper of general
circulation in the city. The advertisement shall specify the amount of the delinquent
tax, the interest due thereon and the expenses of sale, the date and place of sale, the
name of the owner of the real property or person having legal interest therein, and a
description of the property to be sold. At any time before the date fixed for the sale,
the owner of the real property or person having legal interest therein may stay the
proceedings by paying the delinquent tax, the interest due thereon and the expenses of
sale. The sale shall be held either at the main entrance of the city hall building, or on
the property to be sold, or at any other place as specified in the notice of the sale. cdt
make a report of the sale to the Mayor and the sanggunian panlungsod, and which
shall form part of his records. The City Treasurer shall likewise prepare and deliver to
the purchaser a certificate of sale which shall contain the name of the purchaser, a
description of the property sold, the amount of the delinquent tax, the interest due
thereon, the expenses of sale and a brief description of the proceedings: provided,
however, that proceeds of the sale in excess of the delinquent tax, the interest due
thereon, and the expenses of sale shall be remitted to the owner of the real property or
person having legal interest therein.
The City Treasurer may advance an amount sufficient to defray the costs of
collection through the remedies provided for in this Article, including the expenses of
advertisement and sale.
the date of sale, the owner of the delinquent real property or person having legal
interest therein, or his representative, shall have the right to redeem the property upon
payment to the city treasurer of the amount of the delinquent tax, including the
interest due thereon, and the expenses of sale from the date of delinquency to the date
of sale, plus interest of two percent (2%) per month on the purchase price from the
date of redemption. Such payment shall invalidate the certificate of sale issued to the
purchaser and the owner of the delinquent real property or person having legal interest
therein shall be entitled to a certificate of redemption which shall be issued by the
City Treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the
delinquent real property shall remain in the possession of the owner or person having
legal interest therein who shall be entitled to the income and other fruits thereof.
aisa dc
The City Treasurer or his deputy, upon receipt from the purchaser of the
certificate of sale, shall forthwith return to the latter the entire amount paid by him
plus interest of two percent (2%) per month. Thereafter, the property shall be free
from the lien of such delinquent tax, interest due thereon and expenses of sale.
SECTION 118. Final Deed to Purchaser. — In case the owner or person

having legal interest therein fails to redeem the delinquent property as provided
herein, the City Treasurer shall execute a deed conveying to the purchaser said
property, free from lien of the delinquent tax, interest due thereon and expenses of
sale. The deed shall briefly state the proceedings upon which the validity of the sale
rests.
SECTION 119. Purchase of Property by the City Government for Want of

Bidder. — In case there is no bidder for the real property advertised for sale as
provided herein, or if the highest bid is for an amount insufficient to pay the real
property tax and the related interest and cost of sale, the City Treasurer conducting
the sale shall purchase the property in behalf of the city government to satisfy the
claim and within two (2) days thereafter shall make a report of his proceedings which
shall be reflected upon the records of his office to the Mayor and the sangguniang
panlungsod. It shall be the duty of the Register of Deeds upon registration with his
office of any such declaration of forfeiture to transfer the title of the forfeited property
to the city without the necessity of an order from a competent court. cd
representative may redeem the property by paying to the City Treasurer the full
amount of the real property tax and the related interest and the costs of sale. If the
property is not redeemed as provided herein, the ownership thereof shall be fully
vested on the city.
SECTION 120. Resale of Real Estate Taken for Taxes, Fees or Charges. —
The sangguniang panlungsod may, through a separate ordinance and upon notice of
not less than twenty (20) days, sell and dispose of the real property acquired under the
preceding section at public auction. The proceeds of the sale shall accrue to the
General Fund of the city. aisa dc
SECTION 121. Further Distraint of Levy. — Levy may be repeated if

necessary until the full amount due, including all expenses, is collected.
SECTION 122. Collection of Real Property Tax Through the Courts. —

The city government may enforce the collection of the basic real property tax or any
tax levied under this article by civil action in any court of competent jurisdiction. The
following civil action shall be filed by the City Treasurer within the period prescribed
in Sec. 108:
(A) The City Treasurer shall furnish the City Legal Officer a certified
statement of delinquency who, within fifteen (15) days after
receipt, shall file the civil action in the name of the city in the
proper court of competent jurisdiction. The jurisdiction of the court
is determined by the amount sought to be recovered exclusive of
interests and costs. Thus, where the delinquent tax due does not
exceed ten thousand pesos, (P 10,000.00), the competent court is
the City Trial Court, and where the amount due is in excess of ten
thousand pesos (P 10,000.00), the proper court is the Regional
Trial Court. cdtai
(B) In both cases, that is, where the claim is either cognizable by an
inferior court or by the Regional Trial Court, the City Treasurer
shall furnish the City Legal Officer the exact address of the
defendant where he may be served with summons.

SECTION 123. Action Assailing Validity of Tax Sale. — No court shall
entertain any action assailing the validity of any sale at public auction of real property
or rights therein under this Article until the taxpayer shall have deposited with the
court the amount for which the real property was sold, together with interest of two
percent (2%) per month from the date of sale to the time of the institution of the
action. The amount so deposited shall be paid to the purchaser at the auction sale if
the deed is declared invalid but it shall be returned to the depositor if the action fails.
cdasia
Neither shall any court declare a sale at public auction invalid by reason of
irregularities or informalities in the proceedings unless the substantive rights of the
delinquent owner of the real property or the person having legal interest therein have
been impaired.
SECTION 124. Payment of Delinquent Taxes on Property Subject of

Controversy. — In any action involving the ownership or possession of, or succession
to, real property, the court may motu propio or upon representation of the City
Treasurer or his deputy, award such ownership, possession or succession to any party
to the action upon payment to the court of the taxes with interest due on the property
and all other costs that may have accrued, subject to the final outcome of the action. cd
SECTION 125. Treasurer to Certify Delinquencies Remaining Uncollected.

— The City Treasurer or his deputy shall prepare a certified list of all real property
tax delinquencies which remained uncollected or unpaid for at least one (1) year, and
a statement of the reason or reasons for such non-collection or non-payment, and shall
submit the same to the City Mayor and the sangguniang panlungsod on or before the
thirty-first (31st) of December of the year immediately succeeding the year in which
the delinquencies were incurred, with a request for assistance in the enforcement of
the remedies for collection provided herein.
SECTION 126. Periods Within Which To Collect Real Property Taxes. —

The basic real property tax and any other tax levied under this Article shall be
collected within five (5) years from the date they become due. No action for the
collection of the tax, whether administrative or judicial, shall be instituted after the
expiration of such period. In case of fraud or intent to evade payment of the tax, such
action may be instituted for the collection of the same within ten (10) years from the
discovery of such fraud or intent to evade payment. cdt
SECTION 127. Condonation or Reduction of Real Property Tax and

Interest. — In case of calamity in the city, the sangguniang panlungsod by ordinance
passed prior to the first (1st) day of January of any year and upon recommendation of
the City Disaster Coordinating Council, may condone or reduce, wholly or partially,
the taxes and interest thereon for the succeeding year or years in the areas affected by
the calamity.
SECTION 128. Condonation Or Reduction Of Tax By The President Of The

Philippines. — The President of the Philippines may, when public interest so
requires, condone or reduce the real property tax and interest for any year in the city.
SECTION 129. Duty Of Register Of Deeds And Notaries Public To Assist

The City Assessor. — It shall be the duty of the Register of Deeds and Notaries Public
to furnish the City Assessor with copies of all contracts selling, transferring, or
otherwise conveying, leasing, or mortgaging real property received by, or
acknowledged before them. casia
SECTION 130. Insurance Companies to Furnish Information. — Insurance

companies are hereby required to furnish the City Assessor copies of any contract or
policy insurance on buildings, structures and improvements insured by them or such
other documents which may be necessary for the proper assessment thereof.
SECTION 131. Fees in Court Actions. — As provided in Section 280 of the

Local Government Code, all court actions, criminal or civil, instituted at the instance
of the City Treasurer or Assessor shall be exempt from the payment of court and
sheriff's fees.
SECTION 132. Fees In Registration Of Papers Or Documents On Sale Of

Delinquent Real Property Of Province. — As provided in Section 281 of the Local
Government Code of 1991, all certificates documents, and papers covering the sale of
delinquent property to the city if registered in the registry of property, shall be exempt
from the documentary stamp tax and registration fees. acd
SECTION 133. Real Property Assessment Notices Or Owner's Copies Of

Tax Declarations To Be Exempt From Postal Charges Or Fees. — As provided in
Section 282 of the Local Government Code of 1991, all real property assessment
notices or owner's copies of tax declaration sent through the mails by the City
Assessor shall be exempt from the payment of postal charges or fees.
SECTION 134. Sale and Forfeiture before Effectivity of this Ordinance. —

Tax delinquencies incurred, and sales and forfeitures of delinquent real property
effected before the effectivity of this Ordinance shall be governed by the provisions of

applicable ordinances or laws then in force.
SECTION 135. Interests on Unpaid Real Property Tax. — Failure to pay

the real property tax or any other tax levied under this Article upon the expiration of
the periods as provided in Section 59, shall subject the taxpayer to the payment of
interest at the rate of two percent (2%) per month on the unpaid amount or a fraction
thereof, until the delinquent tax shall have been fully paid. In no case shall the total
interest on the unpaid tax or portion thereof exceed thirty-six (36) months. aisa dc
SECTION 136. Penalties For Omission Of Property From Assessment Or

Tax Rolls By Officers And Other Acts. — Any officer charged with the duty of
assessing a real property who willfully fails to assess or who intentionally omits from
the assessment or tax roll any real property which he knows to be taxable, or who
willfully or negligently under-assesses any real property, or who intentionally violates
or fails to perform any duty imposed upon him by law relating to the assessment of
taxable real property shall, upon conviction, be punished by imprisonment of not less
than one (1) month nor more than six (6) months, or by a fine of not less than one
thousand pesos (P1,000.00) nor more than five thousand pesos (P5,000.00) or both
such imprisonment and fine, at the discretion of the court.
The same penalty shall be imposed upon any officer charged with the duty of
collecting the tax due on real property who willfully or negligently fails to collect the
tax and institute the necessary proceeding for the collection of the same. cd
Any other officer required in this article to perform acts relating to the
administration of the real property tax or to assist the Assessor or Treasurer in such
administration, who willfully fails to discharge such duties shall, upon conviction, be
punished by imprisonment of not less than one (1) month nor more than six (6)
months, or by a fine of not less than five hundred pesos (P 500.00) nor more than five
thousand pesos (P 5,000.00) or both such imprisonment and fine, at the discretion of
the court.
SECTION 137. Penalties for Delaying Assessment of Real Property and

Assessment Appeals. — Any government official or employee, national or local, who
intentionally and deliberately delays the assessment of real property or the filing of
any appeal against its assessment shall, upon conviction, be punished by
imprisonment of not less than one (1) month nor more than six (6) months, or by a
fine of not less than five hundred pesos (P 500.00) nor more than five thousand pesos
(P 5,000.00) or both such imprisonment and fine, at the discretion of the court. cdt
SECTION 138. Penalties for Failure to Dispose of Delinquent Real

Property at Public Auction. — The City Treasurer who fails to dispose of delinquent
real property at public auction in compliance with the pertinent provisions of this
Article and any other local official whose acts hinder the prompt disposition of
delinquent real property at public auction shall, upon conviction, be subject to
imprisonment of not less than one (1) month nor more than six (6) months, or a fine
of not less than one thousand pesos (P1,000.00) nor more than five thousand pesos (P
5,000.00) or both such imprisonment and fine, at the discretion of the court.
SECTION 139. Idle Lands, Coverage. — For purposes of real property

taxation, idle lands shall include all lands located in the city more than one thousand
(1,000) square meters in area, one-half (1/2) of which remain unutilized or
unimproved by the owner of the property or person having legal interest therein. cdasia
Regardless of land area, this Article shall likewise apply to residential lots in
subdivisions duly approved by proper authorities, the ownership of which has been
transferred to individual owners, who shall be liable for the additional tax: provided,
however, that individual lots of such subdivisions, the ownership of which has not
been transferred to the buyer shall be considered as part of the subdivision, and shall
be subject to the additional tax payable by the subdivision owner or operator.
SECTION 140. Imposition of Tax. — There is hereby levied an annual tax

on idle lands at the rate of five percent (5%) of the assessed value of the property
which shall be in addition to the basic real property tax.
SECTION 141. Exemptions. — The idle land tax shall not apply to idle
lands wherein the landowner is physically or legally prevented from improving, or
utilizing the same by reason of force majeure, civil disturbance, natural calamity or
any justifiable cause or circumstance. cda
Any person having legal interest on the land desiring to avail of the exemption
under this section shall file the corresponding application with the City Treasurer. The
application shall state the ground(s) under which the exemption is being claimed.
SECTION 142. Collection and Accrual of Proceeds. — The annual tax on

idle lands shall be collected at the same time and in the same manner as that of the
basic real property tax. The proceeds shall accrue equally to the Metropolitan Manila
Authority and the City of Manila.
SECTION 143. Listing of Idle Land by the Assessor. — The City Assessor
shall make and keep an updated record of all idle lands located within the city. For
purposes of collection, the City Assessor shall furnish a copy thereof to the City
Treasurer who shall notify the owner of the property or person having legal interest
therein of the imposition of the additional tax. cdasia
SECTION 144. Penalty for Tax Delinquency. — Failure to pay the tax on
idle lands upon the expiration of the periods provided in Section 59 shall subject the
taxpayer to the payment of interest at the rate of two percent (2%) per month on the
unpaid amount or a fraction thereof, until the delinquent tax shall have been fully
paid. Provided, however, that in no case shall the total interest on the unpaid tax or
portion thereof exceed thirty-six (36) months.
SECTION 145. Special Levy, Its Meaning. — 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 improvement
introduced by the government.
SECTION 146. Imposition of Levy. — A special levy is hereby imposed on

the lands specially benefited by public work projects or improvements funded by the
city at the rate not to exceed sixty percent (60%) of the actual cost of such projects
and improvements, including the cost of acquiring land and such other real property in
connection therewith. cdtai
SECTION 147. Exemptions. — The special levy shall not apply to lands
exempt from the basic real property tax. It shall not also apply to the remainder of the
land portions of which have been donated to the city for the construction of projects
or improvements subject to special levy.
SECTION 148. Time of Payment. — The special levy shall accrue on the
first day of the quarter next following the effectivity of the ordinance imposing such
levy.
SECTION 149. Collection and Accrual of Proceeds. — Collection of

special levy on land shall be the responsibility of the City Treasurer. The proceeds
shall accrue to the General Fund of the city. cd
SECTION 150. Ordinance Imposing a Special Levy. — A tax ordinance

imposing a special levy shall described with reasonable accuracy the nature, extent,
and location of the public works projects or improvements to be undertaken, state the
estimated cost thereof, specify the metes and bounds by monuments and lines and the
number of annual installments for the payment of the special levy which in no case
shall be less than five (5) nor more than ten (10) years. The sangguniang panlungsod
shall not be obliged, in the apportionment and computation of the special levy, to
establish a uniform percentage of all lands subject to the payment of the tax for the
entire district, but it may fix different rates for different parts or sections thereof,
depending on whether such land is more or less benefited by the project.
The ordinance shall likewise specify the appropriate penalty for

non-compliance or violations of the provisions of the said ordinance. acd
SECTION 151. Publication of Proposed Ordinance Imposing a Special

Levy. — Before the enactment of the ordinance imposing a special levy the
sangguniang panlungsod shall conduct a public hearing thereon; notify in writing the
owners of the real property to be affected or the persons having legal interest therein
as to the rate and place thereof and afford the latter the opportunity to express their
positions or objections relative to the proposed ordinance.
SECTION 152. Fixing the Amount of Special Levy. — The special levy
authorized therein shall be apportioned, computed and assessed according to the
assessed valuation of the lands affected as shown by the books of the City Assessor or
its current assessed value as fixed by said assessor if the property does not appear on
record in his books. Upon the effectivity of the Ordinance imposing special levy, the
City Assessor shall forthwith proceed to determine the annual amount of special levy
assessed against each parcel of land comprised within the area especially benefited
and shall send to each landowner a written notice thereof by mail, personal service or
publication in appropriate cases. cdasia
SECTION 153. Taxpayers Remedies Against Special Levy. — Any owner of

real property affected by a special levy or any person having a legal interest therein
may, upon receipt of the written notice of assessment of the special levy, avail of the
remedies provided for Section 86 of this Ordinance.
SECTION 154. Time of Payment. — The tax herein imposed shall be paid
by the seller, donor, transferor, executor, or administrator to the City Treasurer within
sixty (60) days from the date of the execution of the deed or from the date of the
decedent's death.
SECTION 155. 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 156. 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. acd
SECTION 157. Administrative Provisions.
(A) The Register of Deeds of the city shall, before registering any
deed, require the presentation of the evidence of payment of this
tax. The City Assessor shall likewise make the same requirement
before canceling an old tax declaration and issuing a new one in
place thereof.
(B) Notaries Public shall furnish the City Treasurer with a copy of any
deed transferring ownership or title to any real property within
thirty (30) days from the date of notarization. cdt
ARTICLE IX
PENAL PROVISIONS
SECTION 158. Penalty for Failure to Present Books of Accounts. — Any

taxpayer who fails or refuses to present the books of accounts of his business for
examination pursuant to Section 44 of this Ordinance shall be punishable for a fine of
not less than one thousand pesos (P 1,000.00) nor more than five thousand pesos (P
5,000.00) or imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the court, and to the administrative penalty
prescribed hereunder for every year, in addition to whatever surcharges, interest, tax
or fee as may be due, based on the declared annual gross receipts or sales for the
corresponding year:
Less than P10,000 P500.00

P10,000 or more but less than 50,000 1,000.00
50,000 or more but less than 100,000 2,000.00
500,000 or over 5,000.00
The above-mentioned failure or refusal to present the required books of

accounts for examination shall ipso facto be a ground for the closure of the business
establishment concerned. cdt

SECTION 159. Penalty for Violation of this Ordinance. — Any violation of
the provision of this ordinance shall be punishable by a fine of not less than one
thousand pesos (P 1,000.00) nor more than five thousand pesos (P 5,000.00) or
imprisonment of not less than one (1) month nor more than six (6) months, or both, at
the discretion of the court.
ARTICLE X
FINAL PROVISIONS
SECTION 160. Tax Amnesty, Incentive or Relief . — Pursuant to Sections

192 and 458 of R.A. 7160, there is hereby granted, as an incentive, a tax relief or
amnesty on the business taxes imposed and levied under MMC Ord. 82-03 for
taxpayers who voluntarily offer to pay a deficiency tax of twenty-five percent (25%)
for the tax year 1992 computed on the basis of the business taxes paid for the same
calendar year. In return for the said payment the taxpayer shall be considered to have
paid all his tax deficiencies for the previous years and shall be exempted from the
examination of his books of accounts and other business records for 1992 and
previous years. cd
Likewise, taxpayers who have not paid taxes for 1992 and previous years, but
voluntarily offer to pay their back taxes may do so without any surcharges and
interests, and shall similarly be considered to have paid all their back taxes and be
exempted from examination of their books of accounts and other business records for
1992 and previous years.
The taxpayer who avails of this grant of tax relief shall be issued a tax
clearance for the calendar year 1992 and previous years jointly signed by the City
Treasurer and the City Mayor.
The period within which a taxpayer may avail of this tax relief shall be from
July 1 to September 30, 1993.
SECTION 161. Separability Clause. — If any clause, sentence, paragraph,

section, or part of this Ordinance shall be adjudged by any court of competent
jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the
remainder of said Ordinance, but shall be confined in its operation to the clause,
sentence, paragraph, section, or part thereof directly involved in the controversy.
SECTION 162. Repealing Clause. — All ordinances, rules and regulations

or part thereof in conflict or inconsistent with the provisions of this Ordinance are
hereby repealed, amended, or modified accordingly. aisa dc
SECTION 163. Effectivity. — This Ordinance shall take effect on the first
day of July, in the year of our Lord, Nineteen Hundred and Ninety Three.
Enacted: June 22, 1993
Approved: June 29, 1993
(Sgd.) (Sgd.)
ALFREDO S. LIM JOSE L. ATIENZA, JR.
Mayor Presiding Officer
ATTESTED:
(Sgd.) (Sgd.)
Secretary to the Mayor Secretary to the Council
July 6, 1993
AN ORDINANCE GRANTING RELIEF TO DELINQUENT REAL ESTATE

TAXPAYERS IMPOSED BY THE CITY OF MANILA WITH RESPECT TO
INTERESTS AND PENALTIES FROM JULY 15 TO OCTOBER 15, 1993 UNDER
CERTAIN CONDITIONS

SECTION 1. All delinquent real estate taxpayers are hereby granted tax
relief on interests and penalties, and shall be given the period July 15 to October 15,
1993 within which to settle all their unpaid taxes.
SECTION 2. Delinquent taxpayers who want to avail of the tax relief

shall be required to execute an affidavit of good faith, and shall be allowed to pay
their delinquent taxes without interest, provided that the tax delinquency is as of
December 1991. cd
SECTION 3. The delinquent real property taxpayers shall register with

the Real Estate Division, City Treasurer's Office, signifying their intention to avail of
the tax relief.
SECTION 4. Delinquent real estate property taxes may be paid as

follows:
a) Full payment with 5% discount of computed real estate tax due if

the amount is P20,000.00 up.
b) Maximum of four (4) installments can be availed of if amount is

P10,000.00 up.
c) In case of payment by installments, the first installment shall be

paid upon execution of the Tax Relief Compromise Agreement
between the taxpayer and the City Treasurer.
SECTION 5. Real Properties covered by tax relief are as follows:
1. Those which are declared for the first time and subject to back
taxes.
2. Those which are declared but the real property taxes due thereon have
not been paid; and cd
3. Those included in public auctions but were not purchased by

private persons or entities as of the date of effectivity of this
Ordinance and provided that title thereto has not been transferred
to the government.
SECTION 6. No tax relief shall be accepted until after the taxpayer shall
have updated payments of the current year real property tax due on the property/ies

subject of the relief grant.
SECTION 7. The cashiers/tellers shall not accept payments for real

property taxes provided under this ordinance from any one unless a valid authority to
pay or an order of payment signed by the City Treasurer is presented.
SECTION 8. All ordinances, resolutions, rules and regulations or part

thereof which are inconsistent with the provision of this Ordinance are hereby
repealed or modified accordingly. cdasia
SECTION 9. This Ordinance shall take effect upon its approval.
Enacted by the City Council of Manila at its regular session today, July 6,
1993.
Approved by His Honor, the Mayor on,
APPROVED:
ALFREDO S. LIM PEDRO S. DE JESUS

Mayor President Pro-Tempore and Acting
City of Manila Presiding Officer
City Council, Manila
ATTESTED:

Joint Authors: Hon. Bernardito C. Ang, Hon. Humberto B. Basco,

Hon. Ma. Paz E. Herrera, Hon. Ernesto V.P.
Maceda, Jr., Hon. Felixberto D. Espiritu, Hon.
Rogelio B. dela Paz, Hon. Jhosep Y. Lopez, Hon.
Jocelyn B. Dawis, Hon. Leonardo L. Angat, Hon.
Gerino A. Tolentino, Jr., Hon. Joey D. Hizon, Hon.
Bernardo D. Ragasa, Hon. Pedro S. de Jesus, Hon.
Victoriano A. Melendez and Hon. Ma. Corazon R.
Caballes.

September 29, 1993 September 30, 1993
(Tax Ordinance No. 93-001)
AN ORDINANCE AMENDING ORDINANCE NO. 7794 (TAX ORDINANCE NO.

93-001), OTHERWISE KNOWN AS THE REVENUE CODE OF THE CITY OF
MANILA
SECTION 1. Certain Sections of Ordinance No. 7794 (Tax Ordinance

No. 93-001), otherwise known as the Revenue Code of the City of Manila, are hereby
amended, to wit: acd
A) The first paragraph of Section 8 shall read as follows:
"Sec 8. Tax on the Business of Printing and

Publication. — There is hereby imposed a tax on the business
of persons engaged in the printing and/or publication of books,
cards, posters, leaflets, handbills, certificates, receipts,
pamphlets, and others of similar nature at the rate of seventy
five percent (75%) of one percent (1%) of the gross annual
receipts for the preceding calendar year."
B) Section 13 (a) shall read as follows:
"Sec. 13. Annual Fixed Tax for Every Delivery

Truck or Van or Delivery Tricycle of Manufacturers or
Producers, Wholesalers or, Dealers, or Retailers in Certain
Products. acd

a) The City hereby imposes an annual fixed for every
delivery truck, van or any vehicle used by manufacturers,
producers, wholesalers, dealers, retailers in the delivery or
distribution of all goods and products or merchandise as
finished products or raw materials to sales outlets, or
consumers, whether directly or indirectly, within the City at the
rate of SEVEN HUNDRED FIFTY PESOS (P 750.00) PER
TRUCK/VAN OR ANY MOTOR VEHICLE; MOTORIZED
TRICYCLES AT TWO HUNDRED FIFTY PESOS (P
250.00) AND MOTORCYCLES AT ONE HUNDRED
PESOS (P 100.00) ANNUALLY. However, delivery and
service motor vehicles owned by business establishments
registered in Manila shall pay only Fifty Percent (50%) of the
imposition." cdasia
C) Section 14 shall read as follows:
"Sec. 14. Tax on Manufacturers, Assemblers and

Other Processors. — There is hereby imposed a graduated tax
on manufacturers, assemblers, repackers, processors, brewers,
distillers, rectifiers and compounders of liquors, distilled spirits,
and wines or manufacturers of any article of commerce of
whatever kind or nature, in accordance with the following
schedule:
With gross receipts or sales for the AMOUNT OF TAX

preceding calendar year in the amount Annually Quarterly
of:
Less than P10,000.00 P247.50 P61.87

P10,000 or more but less than P15,000.00 330.00 82.50
5,000 or more but less than 20,000.00 453.00 113.25
40,000 or more but less than 50,000.00 1,237.50 309.37
150,000 or more but less than 200,000.00 4,125.00 1,031.25
750,000 or more but less than 1,000,000.00 15,000.00 3,750.00
1,000,000 or more but less than 2,000,000.00 20,625.00 5,156.25
OVER P6,500,000.00 UP TO
P25,000,000.00 P36,000.00 PLUS 50% OF 1%
IN EXCESS OF P6,500,000.00
OVER P25,000,000.00 UP TO
P100,000,000.00 P129,000.00 PLUS 20% OF 1%
OVER P100,000,000.00 P279,000.00 PLUS 10% OF 1%
IN EXCESS OF P100,000,000.00
D) Section 15 shall read as follows:
"Sec. 15. Tax on Wholesalers, Distributors, or

Dealers. — There is hereby imposed a graduated tax on
wholesalers, distributors or dealers in any article of commerce
of whatever kind or nature in accordance with the following
schedule:

of:
Less than P10,000.00 P27.00 P6.75

P10,000 or more but less than P15,000.00 330.00 82.50
P1,000 or more but less than P 2,000.00 49.50 12.37

OVER P2,000,000.00 UP TO
P3,000,000.00 P15,000.00 PLUS 75% OF 1%
OVER P3,000,000.00 UP TO
P5,000,000.00 P22,500.00 PLUS 50% OF 1%
OVER P5,000,000.00 P32,500.00 PLUS 20% OF 1%

E) Section 17 shall read as follows:
"Sec. 17. Tax on Retailers — there is hereby

imposed a graduated tax on Retailers in accordance with the
following schedule: cda

of:
Over P50,000.00 but less than P75,000.00 P1,485.00 P371.25

P75,000 or more but less than 100,000.00 1,980.00 495.00
1,000,000.00 up to 2,000,000.00 15,000.00 3,750.00
OVER P2,000,000.00 UP TO

P3,000,000.00 P15,000.00 PLUS 75% OF 1%
OVER P3,000,000.00 UP TO
P5,000,000.00 P22,500.00 PLUS 50% OF 1%
OVER P5,000,000.00 P32,500.00 PLUS 20% OF 1%

For gross receipts or sales of Fifty Thousand Pesos (P50,000.00) or less,

the Barangays, through an Ordinance, shall have the exclusive power to impose
tax on retail stores, with fixed establishments, pursuant to Section 152 (a) of the
Local Government Code which reads as follows: cd
"Sec. 152. Scope of Taxing Power:
(a) Taxes. — On stores or retailers with fixed

business establishments with gross sales or receipts of the
preceding calendar year of Fifty Thousand Pesos (P 50,000.00)
or less, in the case of cities, and Thirty Thousand Pesos
(P30,000.00) or less, in the case of municipalities, at a rate not
exceeding one percent (1%) on such gross sales or receipts."
F) Section 19 shall read as follows:
"Sec. 19. Tax on Banks, Insurance Companies and

Other Financial Institutions — A percentage tax is hereby
imposed on banks, insurance companies and other financial
institutions, at the rate of TWENTY PERCENT (20%) OF
ONE PERCENT (1%) on the gross receipts from all sources of
the preceding calendar year derived from interests, commissions
and discounts from lending activities, income from financial
leasing, dividends, rentals on property and profit from exchange
or sale of property and other investments. cda
However, on premiums received by insurance

companies a flat rate of eleven percent (11%) of one percent
(1%) is hereby imposed."
G) Section 21, 21-A, B, and C, 21-D and 21-E shall read as follows:

"Sec. 21. Tax on Businesses Subject to the Excise,
Value-Added or Percentage Taxes Under the NIRC — On any
of the following businesses and articles of commerce subject to
the excise, value-added or percentage taxes under the National
Internal Revenue Code hereinafter referred to as NIRC, as
amended, a tax of FIFTY PERCENT (50%) OF ONE
PERCENT (1%) per annum on the gross sales or receipts of
the preceding calendar year is hereby imposed: cd i
A) On persons who sell goods and services in the

course of trade or business; and those who import goods
whether for business or otherwise, as provided for in Sections
100 to 103 of the NIRC as administered and determined by the
Bureau of Internal Revenue pursuant to the pertinent provisions
of the said Code.
B) On the gross receipts of keepers of garages, cars

for rent or hire driven by the lessee, transportation contractors,
persons who transport passenger or freight for hire, and
common carriers by land, air or water, except owners of bancas
and owners of animal-drawn two-wheel vehicle. aisa dc
C) On the amount paid on every overseas dispatch,

message or conversation transmitted from the Philippines by
telephone, telegraph, telewriter exchange, wireless and other
communication equipment services, except amounts paid by the
government, its political subdivisions or instrumentalities;
diplomatic services; public international organizations or any of
their agencies based in the Philippines; and news services.

services who is required to collect and pay the tax within
twenty (20) days after the end of each quarter. cdt
D) Excisable goods subject to VAT

(2) Wines
(3) Tobacco products (other than
cigarette
cigars and chewing tobacco)
(4) Tobacco specially prepared for
chewing
(5) Fireworks
(6) Cinematographic films
(7) Saccharine
(8) Coal and coke
(9) Fermented liquor, brewers'
wholesale price,
excluding the ad valorem tax
(10) Automobiles, manufacturers or
importers selling price
(11) Non-essential goods based on
wholesale price, net of excise tax and
VAT
(a) Jewelry, whether real and imitation,
pearls, precious and semi-precious stones and
imitations thereof; goods made of, or
ornamented, mounted or fitted with precious
metals or imitations thereof or ivory (not
including surgical and dental instruments,
silver-plated wares, frames or mountings for
spectacles or eyeglasses and dental gold or gold
alloys and other precious metals used in filling,
mounting or fitting of the teeth.) cda
(c) Yachts and other vessels intended

for pleasure sports.
(12) Mineral products, based on actual
market value of the annual gross
output at the time of removal.
E) Excisable goods not subject to VAT.
(1) Naphtha when used as raw materials

for production of petro-chemical
products.
(2) Asphalt

PROVIDED, that all registered business in the City of Manila that
are already paying the aforementioned tax shall be exempted from payment
thereof." cda
H) Section 22 shall read as follows:
"Sec. 22. Tax on Storage of Flammable,

Combustible or Explosive Substances. — Every person or
entity who operates and maintains storage facilities and depots,
except gasoline dealers/stations used for the storage of
flammable, combustible, or explosive substance within the City
of Manila shall secure a yearly permit or certificate of
inspection as to compliance with standard safety requirements
and regulations from the Manila Health Department and the
City Engineer's Office in coordination with the City Fire
Marshall and shall pay the following fixed tax on businesses
hazardous and dangerous to life and limb, to be computed on
the basis of the total volume or weight, as the case may be, on
the substances which are stored in or used by the facilities or
depots during the preceding calendar year: cda
A. FLAMMABLE LIQUIDS:
1. With flash point at 20 degrees F or below such as

gasoline and other carbonbisolphide, naphtha, benzol, allodin and
acetone:
Over 5 to 25 gals. P11.25

Over 25 to 50 gals. 30.00
Over 50 to 100 gals. 60.00
Over 100 to 500 gals. 120.00
Over 500 to 1,000 gals. 180.00
Over 1,000 to 1,500 gals. 240.00
Over 1,500 to 2,000 gals. 300.00
Over 2,000 to 2,500 gals. 360.00
Over 2,500 to 3,000 gals. 480.00
Over 3,000 to 3,500 gals. 600.00
Over 3,500 to 4,000 gals. 720.00
Over 4,000 to 8,000 gals. 900.00
Over 8,000 to 10,000 gals. 1,200.00
Over 10,000 to 50,000 gals. 1,800.00

Over 50,000 to 200,000 gals. 2,700.00
Over 200,000 to 500,000 gals. 3,600.00
Over 500,000 to 1,500,000 gals. 4,800.00
Over 1,500,000 to 2,000,000 gals. 6,000.00
IN EXCESS OF 2,000,000 gals. 6,000.00 plus
2.00/100 gals.
The foregoing impositions shall be considered an indispensable

and integral component of business overhead and shall not be shifted
forward to the consumers nor result to an increase in the pump price of
gasoline. cda
2. With flash point at above 20 degrees F and below 70

degrees F such as alcohol, amyl acetate, tuluol, ethyl acetate:

Over 50 to 100 gals. 45.00
Over 100 to 500 gals. 75.00
Over 500 to 1,000 gals. 120.00
Over 1,000 to 5,000 gals. 300.00
Over 5,000 to 25,000 gals. 600.00
Over 25,000 to 50,000 gals. 1,200.00
Over 50,000 gals. 1,500.00
3. With flash point above 70 degrees F up to 200

degrees F such as turpentine, thinner, prepared paints, diesel oil,
fuel oil, kerosene, cleansing solvent, polishing liquids: cdt

Over 50 to 100 gals. 30.00
Over 100 to 1,000 gals. 75.00
Over 1,000 to 5,000 gals. 150.00
Over 5,000 to 10,000 gals. 300.00
Over 10,000 to 50,000 gals. 450.00
Over 50,000 to 100,000 gals. 750.00
Over 100,000 to 500,000 gals. 1,200.00
Over 500,000 to 900,000 gals. 2,250.00
Over 900,000 gals. 3,000.00
4. With flash point over 200 degrees F when subject to

spontaneous ignition or is artificially heated to temperature equal
to or higher than its flash point such as petroleum oil, crude oil,
others: cdt

Over 50 to 100 gals. 30.00
Over 100 to 500 gals. 90.00
Over 500 to 1,000 gals. 180.00
Over 1,000 to 20,000 gals. 300.00
Over 20,000 gals. 450.00
B. FLAMMABLE GASES:
Acetylene, hydrogen, coal gas, and other flammables in

gaseous form, except liquefied petroleum gas, and other
compressed gases: casia

Over 25 to 100 gals. 30.00
Over 100 to 500 gals. 90.00
Over 500 to 2,000 gals. 180.00
Over 2,000 to 10,000 gals. 450.00
Over 10,000 to 50,000 gals. 900.00
Over 50,000 to 100,000 gals. 1,350.00
Over 100,000 gals. 2,250.00
C. COMBUSTIBLE SOLIDS:
1. Calcium Carbide
Over 10 to 20 kgs. P33.75

Over 20 to 50 kgs. 45.00
Over 50 to 500 kgs. 90.00
Over 500 to 1,000 kgs. 135.00
Over 1,000 to 5,000 kgs. 180.00
Over 5,000 to 10,000 kgs. 225.00
Over 10,000 to 50,000 kgs. 337.50
Over 50,000 kgs. 450.00
2. Pyrolyxin:

Over 50 to 200 kgs. 60.00
Over 200 to 500 kgs. 120.00
Over 500 to 1,000 kgs. 225.00
Over 1,000 to 3,000 kgs. 450.00
Over 3,000 to 10,000 kgs. 750.00
Over 10,000 kgs. 1,500.00
3. Matches
Over 25 to 100 kgs. P30.00

Over 100 to 500 kgs. 150.00
Over 500 to 1,000 kgs. 300.00
Over 1,000 to 5,000 kgs. 600.00
Over 5,000 kgs. 1,200.00
4. Nitrate, phosphorous, bromine, sodium, picric acid,

and others with hazardous, explosive, corrosive, oxidizing or
lachrymatory properties:

Over 25 to 100 kgs. 45.00
Over 100 to 500 kgs. 112.50
Over 500 to 1,000 kgs. 225.00
Over 1,000 to 5,000 kgs. 337.50
Over 5,000 kgs. 450.00
5. Shredded combustible materials such as wood

shavings (kusot), waste (estopa), sisal, oakum, and other similar
combustible shaving and fine materials:
Over 9 to 100 cu. ft. P30.00

Over 100 to 500 cu. ft. 80.00
Over 500 to 1,000 cu. ft. 135.50
Over 1,000 to 2,500 cu. ft. 225.00
Over 2,500 cu. ft. 337.00
6. Tar, resin waxes, copra, rubber, coal, bituminous

coal, and similar combustible materials:
Over 50 to 100 kgs. P33.75

Over 100 to 1,000 kgs. 67.50
Over 1,000 to 5,000 kgs. 135.00
Over 5,000 kgs. 225.00
I) Section 23 shall read as follows:
"Sec. 23. Caterer's Tax — On gross receipts of

proprietors and operators of cafes, cafeterias, ice cream and
other refreshments parlors, restaurants, soda fountains,
carinderias or food caterers including clubs and caterers, an
annual tax on the gross sales or receipts of the preceding
calendar year is hereby imposed as follows, from: cda
1. The sale of food, soft drinks or refreshment at one

percent (1%);
2. The sale of beer, wines and other liquor at three

percent (3%);
3. The sale of cigarettes and other tobacco products

at three percent (3%).
On newly established business, a tax of one-half (1/2) of

one percent (1%) of the capital investment is hereby imposed."
J) Section 24 shall read as follows:
"Sec. 24. Tax on Real Estate Developers, Dealers

and Lessors — On real estate developers dealers, lessors or
sub-lessors of real estate including accessorias, apartels,
pension inns, apartments, condominia, houses for lease, rooms
and spaces for rent, a tax of SEVENTY FIVE PERCENT
(75%) OF ONE PERCENT (1%) per annum on the gross
receipts for the preceding calendar year is hereby imposed. cd i
For newly started business, the initial tax shall be

one-half (1/2) of one percent (1%) of the capital investment."
K) Section 25 shall read as follows:
"Sec. 25. Tax on Privately-Owned Public Markets

and Shopping Centers — There is hereby imposed a tax of
TWO PERCENT (2%) on the gross receipts for the preceding

calendar year on owners or operators of privately-owned public
markets and shopping centers.
For newly started privately-owned public markets and

shopping centers the tax shall be one-half (1/2) of one percent
(1%) of the capital investment." casia
L) Section 26 shall read as follows:
"Sec. 26. Occupancy Tax on Hotels; Lodging

Houses — There is hereby imposed on all owners or operators
of hotels, motels, pension houses, and lodging houses, a tax on
the gross receipts during the preceding calendar year derived
from room occupancy at the following rates: TWENTY
PERCENT (20%) OF ONE PERCENT (1%) for the year 1993;
THIRTY PERCENT (30%) OF ONE PERCENT (1%) for the
year 1994; AND FIFTY PERCENT (50%) OF ONE
PERCENT (1%) for 1995 and the years thereafter."
M) Section 29 shall read as follows:
"Sec. 29. Tax on All Other Business — All other

businesses not specifically taxable in the preceding sections of
this Ordinance shall pay a tax of ONE PERCENT (1%) of their
gross sales or receipts for the preceding calendar year. aisa dc
Newly started business under this section shall pay a tax

of TWENTY PERCENT (20%) OF ONE PERCENT (1%) of
the capital investment."
N) Section 32, A, A-13, A-29-a, A-36 and A-37 shall read as follows:
"Sec. 32. Imposition and Levy. — The City hereby

imposes reasonable fees and charges on business and
occupation and on the practice of any profession or calling,
commensurate with the cost of regulation, inspection and
licensing before any person may engage in such business or
occupation, or practice such profession or calling. cda
A) Mayor's Permit Fees — are hereby collected from

individuals and corporations for the issuance of permit/s by the
City Mayor or his duly authorized deputy or assistant in
connection with an application to operate business, pursue an

occupation or undertake an activity in the City of Manila.
13) Golf links P 4,000.00
29)
a) House to house promotional sales per salesman

per day P 10.00
36) Night Parking (sticker) for using street, sidewalk or public

place or in front of their houses and places of business as a private garage
or parking space, from 10:00 p.m. to 5:00 a.m. the next day. casia
a) For cars or jeepneys, per quarter P225.00

b) For buses and trucks, per quarter 300.00
c) For containerized vans/trailers,
per day or fraction thereof 15.00
Each barangay shall assist the city government in ensuring

compliance by car-owning residents with the night-parking regulation and
shall correspondingly receive a THIRTY PERCENT (30%) share of the
fees collected from its area of jurisdiction.
37) In case of application to operate or maintain business other

than occupation and practice of any profession or calling, a fee of One
Thousand Pesos (P 1,000.00) shall be collected as cost of inspection, if the
total amount of taxes, fees and charges due is less than One Thousand
Pesos (P 1,000.00), or the business declared no sales or failed to operate,
for whatever reason, which should be duly certified by the Barangay
Chairman." acd
O) Section 79 and 79(B), shall read as follows:
"Sec. 79. Collection and Distribution of Proceeds.

— The collection of the real property tax with interest thereon
and related expenses, and the enforcement of the remedies
provided for in Article 27(b) of R.A. 7160 or any applicable
law, shall be the responsibility of the City Treasurer. The City
Treasurer may deputize the barangay treasurer to collect all
taxes on real property located in the barangay: Provided,
however, that the barangay treasurer is properly bonded for the
purpose: Provided, further, that the premium on the bond shall
be paid by the City Government. cda
The proceeds of the basic real property tax, including

interest thereon, and proceeds from the use, lease or
disposition, sale or redemption of property acquired at a public
auction, and fifty percent (50%) of the tax paid under protest in
accordance with the provisions of said Article, shall be
(B) Barangay Share. — Thirty percent (30%)

which shall be distributed among the component
barangays of the City in the following manner: casia
The share of the barangay shall be released

directly to the barangay treasurer on a quarterly basis
within five (5) days after the end of each quarter
without need of any further action, and shall not be
subject to any lien or holdback for whatever purpose
subject to such rules as may be prescribed by the
Commission on Audit for the purpose: Provided,
however, that pending the effectivity of the Revised Real
Property valuation resulting from the general revision of
property assessments mandated by Section 219 of R.A.
7160, Section 6, Sub-paragraph b, of MMC Ordinance
77-04 shall continue to govern the distribution of
proceeds of the real property tax. casia
P) Section 83 A and B shall read as follows:
"Sec. 83. Declaration of Real Property by the City

Assessor.
(A) When any person, natural or juridical, by whom

real property is required to be declared under Sec. 81 and 82 of
this Ordinance refuses or fails for any reason to make such
declaration within the time prescribed, the City Assessor shall
himself declare the property in the name of the defaulting
owner, and shall assess the property for taxation in accordance
with the provisions of Section 204 of R.A. 7160;
(B) In the case of real property discovered whose

owner or owners are unknown, the City Assessor shall likewise
declare the same in the name of the unknown owner until such
time that a person, natural or juridical, comes forth and files the
sworn declaration of property values required under either Sec.
81 or Sec. 82 of this ordinance, as the case may be." cdt
Q) Section 87 (B) shall read as follows:
"Sec. 87. Notification of Transfer of Real Property

Ownership.
(B) In addition to the notice of transfer, the previous

property owner shall likewise surrender to the City Assessor the
tax declaration covering the subject property in order that the
same may be canceled from the assessment records. If,
however, said previous owner still owns property other than the
property alienated, he shall, within the prescribed sixty-day (60)
period, file with City Assessor, an amended sworn declaration
of the true value of the property or properties he retains in
accordance with the provisions of Secs. 81 and 82 of this
ordinance." casia
R) Section 160 shall read as follows:
"Sec. 160. Tax Incentive or Relief — Pursuant to

Sections 192 and 458 of R.A. 7160, there is hereby granted, as
an incentive, a tax relief on the business taxes imposed and
levied under MMC Ord. 82-03 for taxpayers who voluntarily
offer to pay deficiency tax in accordance with the following
schedule:
Below 1 million pesos P10,000.00

1 million but less than 50 million 25,000.00
500 million but less than 1 billion 150,000.00
1 billion and above 200,000.00
The relief period shall be from October 1 to December 15, 1993 and shall
cover tax deficiencies for 1992 and prior years, computed on the basis of gross
sales for 1992. cda
In return for the said payment the taxpayer shall be considered to have

paid all his deficiencies for the previous years and shall be exempted from the
examination of his books of accounts and other business records for 1992 and
previous years.
The taxpayers who avails of this grant of tax relief shall be issued a tax
clearance for the calendar year 1992 and previous years jointly signed by the City
Treasurer and the City Mayor."
SECTION 2. Separability Clause. — If any cause, sentence, paragraph,

section, or part of this ordinance shall be adjudged by any court of competent
jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the
remainder of said ordinance, but shall be confined in its operation to the clause,
sentence, paragraph, section, or part thereof directly involved in the controversy. casia
SECTION 3. Repealing Clause. — All ordinances, rules and regulations

or parts thereof in conflict or inconsistent with the provisions of this ordinance are
hereby repealed, as amended, or modified accordingly.
SECTION 4. Effectivity. — This ordinance shall take effect on September

30, 1993.
Enacted by the City Council of Manila as its special session today, September
27, 1993
Approved by His Honor, the Mayor, on September 29, 1993. cda
APPROVED:

Mayor Presiding Officer
ATTESTED BY:

PRINCIPAL AUTHORS
Hon. Bernardito C. Ang, Hon. Felixberto D. Espiritu

JOINT AUTHORS
Hon. Leonardo L. Angat, Hon. Humberto B. Basco,
Hon. Ma. Corazon R. Caballes, Hon. Avelino S. Cailian,
Hon. Jocelyn B. Dawis, Hon. Ma. Paz E. Herrera,
Hon. Joey D. Hizon, Hon. Pedro S. de Jesus,
Hon. Jhosep Y. Lopez, Hon. Ernesto V. P. Maceda Jr.,
Hon. Victoriano A. Melendez, Hon. Ernesto A. Nieva,
Hon. Roberto C. Ocampo, Hon. Rogelio B. dela Paz,
Hon. Nestor C. Ponce, Jr., Hon. Bernardo D. Ragasa,
Hon. Alexander S. Ricafort, Hon. Romeo G. Rivera and
Hon. Gerino A. Tolentino, Jr.
Vetoed —
SECTION 13 — which imposes an annual fixed tax for every delivery truck or van of
manufacturers, producers, wholesalers or dealers or retailers of all goods to sales outlets at
the rate of P 750.00 per truck/van - is excessive or oppressive in the context of their
counterpart tax in other or municipalities. The rate should be reduced to P 500.00 per
truck/van. cdtai
SECTION 22 — tax provisions on gasoline and other petroleum products therein,

since these businesses are already tax burdened by the National Government.
SECTION 26 — occupancy tax on hotels and lodging houses, since this will
discourage the promotion and development of tourist-oriented establishments and tourism in
general.
November 11, 1993
AN ORDINANCE EXTENDING THE TAX RELIEF AUTHORIZED UNDER

ORDINANCE NO. 7797, DECEMBER 31, 1993
SECTION 1. The tax relief granted to delinquent real estate taxpayers

under Ordinance No. 7797 is hereby extended to December 31, 1993.
SECTION 2. The Ordinance shall take effect upon approval.
Enacted by the City Council of Manila at its regular session today, November
4, 1993.
Approved by His Honor, the Mayor on November 11, 1993 casia
APPROVED:
ALFREDO S. LIM JOSE L. ATIENZA JR.

Mayor Vice-Mayor and Presiding Officer
ATTESTED:
REFAELITO M. GARAYBLAS EMMANUEL R. SISON

Joint Authors: Hon. Bernardito C. Ang, Hon. Leonardo L. Angat,

Hon. Leonardo L. Angat, Hon. Humberto B. Basco,
Hon. Ma. Corazon R. Caballes, Hon. Avelino S.
Cailian, Hon. Jocelyn B. Dawis, Hon. Ma. Paz E.
Herrera, Hon. Joey D. Hizon, Hon. Pedro S. de
Jesus, Hon. Jhosep Y. Lopez, Hon. Ernesto V.P.
Maceda, Jr., Hon. Victoriano A. Melendez, Hon.
Ernesto A. Nieva, Hon. Roberto C. Ocampo, Hon.
Rogelio B. dela Paz, Hon. Nestor C. Ponce, Jr., Hon.
Bernardo D. Ragasa Hon. Alexander S. Ricafort,
Hon. Romeo G. Rivera and Hon. Gerino A.
Tolentino

December 29, 1993
AN ORDINANCE OUTLINING THE SYSTEMATIC PROCEDURE FOR THE

COLLECTION OF AMUSEMENT TAX ON ADMISSION, AND PROVIDING
PENALTIES FOR VIOLATION THEREOF
SECTION 1. This Ordinance shall govern the collection of amusement

tax on admission from the proprietors, lessees or operators of theaters, cinemas,
concert halls, circuses, boxing stadia, and other places of amusement at the rate
authorized by law on the gross receipts from admission fees. cda
SECTION 2. To ensure systematic and efficient collection of amusement

tax, the following procedures are hereby prescribed:
I. On Cinemahouses
a) The amusement tax shall first be deducted by the proprietors,

lessees, or operators of theaters or cinemas and paid to the City
Treasurer before the gross receipts are divided between said
proprietors, lessees or operators and the distributors of the
b) On or before the 20th day of the month following that for which
the tax is due, the proprietors, lessees or operators concerned and
the film distributor shall file separately, a true and complete return
or statement of gross receipts derived during the preceding month
including the turnover to the City Treasurer of the other half of the
tickets sold for the period covered. cdasia

c) Such tax shall be determined or computed on the basis of a true
and complete return of the amount of gross receipts derived during
the preceding month. Said return shall show the opening serial
number of the first day and the closing serial number of the last
day of the month. The difference between the two serial numbers
shall be the total admission tickets disposed of or sold for the
month. The return shall specifically contain a statement of the
gross receipts earned during each day of operation for the said
month, indicating the first and last serial numbers of the admission
tickets used as well as the title of the film being shown on that day.
The return shall also include a report of all admission tickets used
during the period, such as premier, de luxe, lodge, balcony,
orchestra and transfer tickets. The return or statement of gross
receipts shall be verified and counterchecked with the number of
half tickets turned over for the covered period. cdtai
d) Upon receipt of the return or statement of gross receipts duly

certified to as true and complete by the theater manager, proprietor,
lessees, or operators and another one by the distributor, the City
Treasurer (Operations Revenue Collection Officer assigned for the
purpose) shall compute the tax due on the basis of such return, or
on the basis of its own verification as provided in the immediately
preceding paragraph, and prepare the corresponding receipt
showing the tax due and penalty if any. Payment is thereafter
presented to the teller who receives the amount tendered and
validates the receipt.
e) There shall be a separate filing for the return or statement for the
twenty five centavos Cultural Development tax. cd i
f) All admission tickets before issuance by the theater concerned

shall first be presented for registration and stamping to the License
Division of the Office of the City Treasurer.
g) All theaters shall maintain transparent boxes for the purpose of

keeping the other half of the tickets sold which shall be visible to
the public and placed at the admission area.
II. Other Amusement Taxes

a) The amusement or benefit shows shall be initiated through a letter
request addressed to the City Mayor and referred to the City
Treasurer for comment and recommendation. cd i
b) If permit is granted by the City Mayor, the following shall be

required:
1. The Mayor's Permit Fee and other regulatory fees shall first
be paid to the City Treasurer.
2. The tickets, before the same are sold to the public, shall be
presented to the License Division, Office of the City
Treasurer, for registration and stamping.
3. If subject to the amusement tax on admission, a report of all

tickets sold, duly certified as true and complete return, not
later than three (3) days after the termination of such benefit
show together with the corresponding remittance of
amusement tax due the City shall be submitted by the
sponsor of the benefit show. cda
4. The holding of operas, concerts, dramas, recitals, painting

and exhibitions, flower shows, musical program, literary
and oratorical presentations, except pop, rock or similar
concerts shall be exempt from the payment of the
amusement tax. No other exemptions shall be allowed
except those that are authorized under Republic Act 7160 or
the Local Government Code.
SECTION 3. The amusement tax on admission shall be due and payable

within the first twenty days of the month following that for which it is due, by the
proprietors, lessees or operators concerned, and such tax to be determined on the basis
of a true and complete return of the amount of gross receipts derived during the
preceding month. aisa dc
SECTION 4. If the tax is not paid within the time fixed in the preceding
section, the amount of tax shall be increased by twenty-five percent as surcharge, the
increment to be part of the tax, plus an interest of 3 percent per month but not more
than 36 percent, upon the unpaid amount from due date until the tax is fully paid in
accordance with Section 168 of the Local Government Code of 1991, known as

Republic Act 7160. Where an extension of time for payment of the tax has been
granted by the City Council in accordance with Section 167 of Republic Act 7160,
and the amount is not paid in full prior to the expiration of the extension, the interest
shall be collected on the unpaid amount from the date it becomes originally due until
fully paid. cdasia
SECTION 5. In case of willful neglect to file the return within the period
prescribed above, or a fraudulent return is willfully made, there shall be added to the
tax or to the deficiency tax, in case any payment has been made, on the basis of the
return before discovery of the falsity or fraud, a penalty of additional 25 percent of its
amount, in addition to the amount imposed under Section 4 hereof. The additional
amount so added to any tax shall be collected at the same time and in the same
manner and as part of the tax, unless the tax has been paid before the discovery of the
falsity or fraud, in which case the amount so assessed shall be collected in the same
manner as the tax.
SECTION 6. Any person violating this Ordinance, in addition to the

payment of surcharges, interests, and penalties, if applicable, shall be punished by a
fine of not less than THREE THOUSAND PESOS (P3,000.00), nor more than FIVE
THOUSAND PESOS (P5,000.00), or by imprisonment of not less than six (6) months
nor more than one (1) year, or both such fine and imprisonment, at the discretion of
the Court. PROVIDED, that any violation of this Ordinance shall, in addition to the
said penalty and/or fine, subject the said theater to a summary revocation of its
business permit, and the closure of its establishment, including the continuous ban on
the promoter, exhibitor, owner, manager, distributor from conducting further business
in the City of Manila. casia
SECTION 7. Mere failure to comply with the procedure laid down in the
preceding section shall give rise to the presumption of tax evasion and shall subject
such person so violating to both the administrative and penal sanctions herein
provided.
SECTION 8. To achieve the objective of this Ordinance, the City

Treasurer, or his duly authorized representatives, who shall carry with them at all
times, the original copy of the Mission Order, are authorized to examine and inspect
the books of accounts, records and other documents and papers of the proprietors,
lessees, operators of theaters, film distributors, and sponsors of other amusement
shows, as may be reasonable during the exhibition or presentation hours to ensure the
accurate collection of amusement taxes. cda

SECTION 9. All ordinances, rules and regulations or parts thereof
inconsistent hereof are hereby repealed, amended or modified accordingly.
SECTION 10. Separability Clause. Any provisions of this Ordinance not

otherwise declared invalid shall remain in full force and effect.
SECTION 11. This Ordinance shall take effect 15 days after its publication
in two newspapers of general circulation in the City of Manila.
Enacted by the City Council of Manila at its regular session today, December
2, 1993. cda
Approved by His Honor, the Mayor, on December 29, 1993.
APPROVED:

ATTESTED:

Principal Author: HON. DANILO V. ROLEDA

Joint Authors: Hon. Karlo Q. Butiong, Hon. Bienvenido M.
Abante, Jr., Hon. Flaviano F. Concepcion, Jr.,
Hon. Chika G. Go., Hon. Gonzalo P.
Gonzales, Hon. Ma. Lourdes M. Isip, Hon.
Honorio U. Lopez II, Hon. Rolando P. Nieto,
Hon. Estrella S. Querubin, Hon. Manuel L.
Quin, Hon. Ernesto F. Rivera, Hon. Casimiro
C. Sison, Hon. Francisco G. Varona, Jr., Hon.
Manuel M. Zarcal, Hon. Felixberto D.
Espiritu, Hon. Joey D. Hizon, Hon. Alexander
S. Ricafort, Hon. Rogelio B. dela Paz, Hon.
Ma. Corazon R. Caballes, Hon. Victoriano A.
Melendez, Hon. Ma. Paz E. Herrera, Hon.
Jhosep Y. Lopez, Hon. Romualdo S.
Maranan, Hon. Jocelyn B. Dawis, Hon.
Avelino S. Cailian, Hon. Gerino A. Tolentino,
Jr., Hon. Pedro S. de Jesus and Hon. Roberto
C. Ocampo.
December 27, 1995
AN ORDINANCE PRESCRIBING A REVISED SCHEDULE OF FAIR MARKET

VALUES OF REAL PROPERTIES IN THE CITY OF MANILA
Be it ordained by the City of Manila, THAT:
SECTION 1. A revised schedule of fair market values of real properties in

the City of Manila as embodied in Annexes "A" and "B" for land and improvement
respectively, as amended, which documents form integral parts hereof, is hereby
prescribed.
SECTION 2. To encourage the settlement of land tenure problems in all

Areas for Priority Development (APD), a total freeze on or exemption from all estate
valuation increases in said areas, is hereby declares subject to existing laws:
PROVIDED, that in case of disposal of the affected property(ies) to any person(s)
other than bona fide tenant(s) thereon, the total freeze or exemption hereinabove
provided shall automatically be lifted.
SECTION 3. The City Assessor shall undertake a general revision of real

property assessments using as bases the newly approved schedules specified in
Section 1 hereof: PROVIDED, that the assessment levels shall conform with Sec. 218
of the Local Government Code of 1991 (R.A. 7160) for residential, commercial and
industrial classifications as well as on special classes of land, building and machinery.
SECTION 4. Whenever, for any reason, any party or provision of this

Ordinance shall be held invalid or unconstitutional, other parts or portions thereof
which are not affected thereby shall continue to be in full force and effect.
SECTION 5. This Ordinance shall take effect on January 1, 1996.
Enacted by the City Council of manila at its regular session today, December
12, 1995.
Approved by His Honor, the Mayor, on December 27, 1995.
DEPARTMENT OF ASSESSMENT
Schedule of Values for Land
General Revision 1996
Under R.A. 7160
ANNEX "A"
TONDO DISTRICT
———————————————————————————————————————————————
LOCATION AVENUE STREET 1983 1996 Sub
M.V. Per M.V. Per Class
Sqm. Sqm.
———————————————————————————————————————————————
A. ALMARIO
(BO. OBRERO) J. T. SANTOS END 350 2380 R5
A. C. HERRERA
(BO. OBRERO) J. T. SANTOS CALLEJON 350 2380 R5
CALLEJON CALLEJON 350 2380 R5
CALLEJON M. OCAMPO 350 2380 R5
M. OCAMPO CALLEJON 350 2380 R5
CALLEJON P. GOMEZ 350 2380 R5
P. GOMEZ CALLEJON 350 2380 R5
CALLEJON N. GALION 350 2380 R5
N. GALION END 350 2380 R5

J. T. SANTOS DR. R. PAPA 350 2380 R5
A. CECILIO
(BO. OBRERO) MARULAS CALLEJON 300 2000 R5
CALLEJON CITY BOUNDARY 300 2000 R5
A. HERNANDEZ ST. MORIONES CRISTOBAL 300 2000 R5

CRISTOBAL END 300 2000 R5
ABUCAY MORONG HERMOSA 350 2300 R5

HERMOSA END 300 2000 R5
AETA T. ORTIS TIOCO 300 2000 R5

TIOCO YANGCO 300 2000 R5
AGUILA STA. MARIA FRANCO 420 2860 R5

FRANCO SANDE 420 4280 C4
AGUILAR CLARO M. RECTO LUZON 1400 7500 C4
ALABAT RODRIGUEZ PINOY 300 2000 R5

PINOY PAULINO 300 2000 R5
PAULINO ESTERO 300 2000 R5
ALBUQUERQUE P. RADA CAPITAN 1200 9180 C4

CAPITAN R. MATANDA 1200 9180 C4
R. MATANDA P. HERRAN 1200 9180 C4
ALCALDE H. B. BLVD. CALLEJON B 360 2500 R5

CALLEJON B CALLEJON C 360 2500 R5
CALLEJON C CALLEJON D 360 2500 R5
CALLEJON D ANTIPOLO 360 2500 R5
ANTIPOLO CALLEJON E 360 2500 R5
CALLEJON E CALLEJON F 360 2500 R5
CALLEJON F CALLEJON G 360 2500 R5
CALLEJON G CALLEJON H 360 2500 R5
CALLEJON H CAVITE 360 2500 R5
CAVITE CALLEJON I 300 2160 R5

CALLEJON I CALLEJON J 300 2160 R5
CALLEJON J CALLEJON K 300 2160 R5
ALL OPEN PAVED W/ GRAVEL AND SAND 0 2000 R5

ALL STREETS (INSIDE MANOTOK SUBD.) 0 2000 R5
ALL STREETS (INSIDE TDO. FORESHORE) L 0 2000 R5
ALMEDA N. S. C. CALLEJON QUIRICADA 350 2380 R5

QUIRICADA SAN NICOLAS 350 2380 R5
SAN NICOLAS VILLARUEL 350 2380 R5
VILLARUEL CJON. N. S. G. 350 2380 R5
CJON. N. S. G. TAYUMAN 350 2380 R5
TAYUMAN CJON. N. S. G. 350 2380 R5
CJON. N. S. G. CAMARINES 350 2380 R5
CAMARINES TAYABAS 350 2380 R5
TAYABAS CALLEJON 300 2380 R5
CALLEJON BATANGAS 300 2000 R5
BATANGAS LAGUNA 300 2000 R5
LAGUNA ANTIPOLO 300 2000 R5
ALVARADO G. DEL PILAR SCH. P. ALGAE 500 3830 R5

P. ALGAE LA TORRE 500 3830 R5
LA TORRE MAYHALIGUE 500 3830 R5
MAYHALIGUE EST. OR M. HIZON SCH. 500 3830 R5
AMABLANHAGUE F. VARONA VELASQUEZ 300 2000 R5

VELASQUEZ YANGCO 300 2000 R5
YANGCO FRANCO 300 2000 R5
FRANCO N. ZAMORA (SANDE) 350 2200 R5
AMPIL GRAL. LUKBAN JUAN LUNA 420 2860 R5
AMPIOCO ESTERO S. APOG BUENDIA 350 2380 R5

BUENDIA PINOY 350 2380 R5
ANACLETO EXTN. BULACAN PAMPANGA 420 2860 R5
ANGAT (PRITIL SUBD.) END RAXABAGO 300 2000 R5

RAXABAGO ST. LOT 300 2000 R5
ST. LOT END 300 2000 R5
ANGAT (TIRSO CRUZ)

(JUAN LUNA SUBD.) END ANTIPOLO 300 2000 R5
END CALLEJON L 300 2000 R5
CALLEJON K TECSON 300 2000 R5
TECSON CALLEJON M 300 2000 R5
CALLEJON M CALLEJON N 300 2000 R5
CALLEJON N CALLEJON O 300 2000 R5
CALLEJON O CALLEJON P 300 2000 R5
CALLEJON P BULACAN 300 2000 R5
BULACAN CALLEJON I 300 2000 R5
CALLEJON I CALLEJON II 300 2000 R5
CALLEJON L CALLEJON III 300 2000 R5
CALLEJON II CALLEJON IV 300 2000 R5
CALLEJON IV CALLEJON V 300 2000 R5
ANTIPOLO
(JUAN LUNA) ESTERO S. APOG GAPAN 350 2380 R5
GAPAN T. EARNSHAW 350 2380 R5
T. EARNSHAW FIDEL 390 2500 R5
FIDEL DALAGA 390 2650 R5
DALAGA ALCALDE 390 2650 R5
ALCALDE CABE 390 2650 R5
CABE YANGCO 390 2650 R5
YANGCO BATO 390 2650 R5
BATO R. FERNANDEZ 390 2650 R5
R. FERNANDEZ ANGAT 390 2650 R5
ANGAT GRAL. LUKBAN 390 2650 R5
GRAL. LUKBAN JUAN LUNA 390 2650 R5

ANTIPOLO (NORTH) IPIL CALLEJON 560 4000 R5
CALLEJON TINDALO 560 4000 R5
TINDALO ALMEDA 560 4000 R5
ALMEDA J. A. SANTOS 560 4000 R5
J. A. SANTOS CALLEJON 490 3750 R5
CALLEJON SOLIS 490 3750 R5
IPIL EST. SAN O 390 2650 R5
ANTIPOLO (SOUTH) EST. SAN LAZARO TINDALO 390 2650 R5

TINDALO ALMEDA 390 2650 R5
ALMEDA J. A. SANTOS 420 2800 R5
J. A. SANTOS NARRA 420 2860
NARRA MOLAVE 300 2000 R5
MOLAVE BATANGAS 300 2000 R5
ANTONIO RIVERA CLARO M. RECTO CALLEJON 700 5950 R4

CALLEJON P. ALGAE 700 5950 R4
MAYHALIGUE BAMBANG 560 4280 R5
BAMBANG QUIRICADA 560 4280 R5
QUIRICADA TAYUMAN 560 4280 R5
ARQUEROS PRUDENCIO PILAR 350 2380 R5

PILAR DOLORES 350 2380 R5
DOLORES CARMEN 350 2380 R5
CARMEN G. PERFECTO 350 2380 R5
G. PERFECTO CALLEJON 350 2380 R5
CALLEJON DAGUPAN 350 2380 R5
ASUNCION CLARO M. RECTO ZARAGOSA 1600 12240 C3

ZARAGOSA P. RADA 1600 12240 C3
P. RADA TONDO
FORESHORE 1600 12240 C3
ASUNCION ST. ZARAGOSA P. RADA 800 8160 C4

P. RADA ZABALA 800 8160 C4
ZABALA M. PAYO 800 8160 C4
M. PAYO P. HERRERA 800 8160 C4

P. HERRERA LAKANDULA 800 8160 C4
LAKANDULA P. ORTEGA 600 5000 R5
P. ORTEGA T. TUAZON 600 5000 R5
T. TUAZON MORGA 600 5000 R5
MARY JOHNSTON HOSP. MORIONES 450 4500 I5
MORIONES END 450 4500 R5
AURORA BLVD. BULACAN F. HUERTAS 1050 9800 C4

F. HUERTAS M. HIZON 1050 9800 C4
M. HIZON OROQUIETA 1050 9800 C4
OROQUIETA M. NATIVIDAD 1050 9800 C4
M. NATIVIDAD RIZAL AVE. 1050 9800 C4
B. A. TAN MARULAS M. OCAMPO 300 2000 R5

CALLEJON D. GOMEZ 300 2000 R5
D. GOMEZ CALLEJON 300 2000 R5
CALLEJON END 300 2000 R5
BAHALA NA STREET THROUGHOUT 300 2000 R5
BALAGTAS STREET THROUGHOUT 300 2000 R5
BALANGA DINALUPIHAN ORION 350 2380 R5
BALASAN ESTERO S. APOG BUENDIA 300 2000 R5

BUENDIA PINOY 300 2000 R5
PAULINO END 300 2000 R5
BALAYA G. PERFECTO DAGUPAN 300 2000 R5
BALDWIN ANTIPOLO NORTH CAVITE 390 2500 R5
BALINTAWAK P. ALGAE LA TORRE 630 4000 R5

MAYHALIGUE ESTERO 560 4280 R5
BALTAZAR BANGKUSAY VELASQUEZ 360 2500 R5


FRANCO SANDE 360 2500 R5
BAMBANG A. RIVER CALLEJON 1000 7650 C4

CALLEJON CALLEJON 1000 7650 C4
CALLEJON J. A. SANTOS 900 6890 C4
J. A. SANTOS CALLEJON 900 6890 C4
CALLEJON TINDALO 900 6890 C4
TINDALO F. TABORA 900 6890 C4
F. TABORA YACAL 900 6890 C4
YACAL P. TOBERA 900 6890 C4
P. TOBERA EST. MAGDALENA 900 9180 C4
EST. MAGDALENA DIZON 1200 9180 C4
DIZON MAGDALENA 1200 9180 C4
MAGDALENA EST. SAN LAZARO 1200 9180 C4
BANAAG AT SIKAT MALAYA SILANGANAN 350 2380 R5

SILANGANAN MALAYA 350 2380 R5
BANAHAW BUENDIA RODRIGUEZ 350 2380 R5

RODRIGUEZ PINOY 350 2380 R5
BANAL JUAN LUNA END 300 2000 R5
BARCELONA ST. P. ORTEGA I. TUAZON 300 2000 R5

I. TUAZON MORGA 300 2000 R5
MORGA MORIONES 300 2000 R5
MORIONES CRISTOBAL 300 2000 R5
CRISTOBAL END 300 2000 R5
BATANGAS ANTIPOLO MOLAVE 420 2860 R5

MOLAVE NARRA 420 2860 R5
NARRA J. A. SANTOS 560 4000 R5
J. A. SANTOS ALMEDA 560 4000 R5
ALMEDA TINDALO 560 4000 R5
TINDALO IPIL 560 4000 R5
BATO (ANTIPOLO) CALLEJON E 300 2000 R5

CALLEJON E CALLEJON G 300 2000 R5
CALLEJON H CALLEJON I 300 2000 R5
CALLEJON I CALLEJON K 300 2000 R5
CALLEJON K CALLEJON L 300 2000 R5
CALLEJON L TECSON 300 2000 R5
TECSON CALLEJON M 300 2000 R5
CALLEJON M CALLEJON O 300 2000 R5
CALLEJON N 300 2000 R5
BATO (FE JOSEFA
SUBD. PRITIL) RAXABAGO CALLEJON 300 2000 R5
BATO (ANTIPOLO) CALLEJON F 300 2000 R5

CALLEJON F CAVITE 300 2000 R5
CAVITE CALLEJON J 300 2000 R5
BELTRAN EST. S. APOG GAMBAN 350 2380 R5

GAMBAN BUENDIA 350 2380 R5
BUENDIA RODRIGUEZ 350 2380 R5
PINOY END 350 2380 R5
BENAVIDES CLARO M. RECTO LUZON 1500 10000 C4

LUZON LA TORRE 1200 10000 C4
LA TORRE ESTADO 1200 10000 C4
BENITA
(PATRICIA SUBD.) END PATRICIA 300 2000 R5
PATRICIA TOMAS 300 2000 R5
TOMAS HERMOSA 300 2000 R5
HERMOSA GUILLERMO 300 2000 R5
GUILLERMO FLORA 300 2000 R5
FLORA CARMEN 300 2000 R5
CARMEN GABRIEL 300 2000 R5
GABRIEL CLEMENTE 300 2000 R5
CLEMENTE JUAN LUNA 300 2000 R5
JUAN LUNA END 300 2000 R5

END RICARDO III 300 2000 R5
BIAK-NA-BATO
(N. S. DE GUIA) ALMEDA VILLARUEL 300 2000 R5
VILLARUEL ALMEDA 300 2000 R5
ALMEDA CAMARINES 300 2000 R5
BILBAO ZARAGOSA P. RADA 1600 12240 C3

ZABALA M. PAYO 1200 9180 C4
M. PAYO P. HERRERA 1200 9180 C4
BO. OBRERO SUBD. ROAD LOT 1 300 2000 R5

ROAD LOT 1 ROAD LOT 2 300 2000 R5
BO. SAN ANTONIO THROUGHOUT 300 2000 R5
BONDOC JUAN LUNA END 320 2200 R5
BUENDIA EST. VITAS PLAYA 350 2380 R5

PLAYA EDUQUE 420 2860 R5
EDUQUE DAYAP 420 2860 R5
DAYAP HONORIO LOPEZ 420 2860 R5
HONORIO LOPEZ GUIDOTE 420 2860 R5
GUIDOTE SALONGA 420 2860 R5
SALONGA BELTRAN 420 2860 R5
BELTRAN NAVA 420 2860 R5
NAVA YOUNGER 420 2860 R5
YOUNGER PAHATE 390 2650 R5
PAHATE AMPIOCO 390 2650 R5
AMPIOCO BALASAN 390 2650 R5
BALASAN NEPA 390 2500 R5
NEPA BANAHAW 350 2500 R5
BANAHAW SAN PEDRO 350 2500 R5
SAN PEDRO MIRASOL 350 2500 R5
MIRASOL KAWIT 350 2500 R5
BUKANEG G. PERFECTO CALLEJON 300 2000 R5

BUKID PINOY PAULINO 300 2000 R5
BULACAN JUAN LUNA MRR CO. M. R. R. CO. 460 3520 R5

M. R. R. CO. SOLIS 420 3210 R5
BULACAN
(JUAN LUNA SUBD.) EST. S. APOG O. HAW 390 2650 R5
O. EARNSHAW FIDEL 390 2650 R5
FIDEL S. DEL ROSARIO 390 2650 R5
S. DEL ROSARIO TANGCO 390 2650 R5
TANGCO BATO 390 2650 R5
BULACAN
(MACONDRY SUBD.) RIZAL AVENUE M. NATIVIDAD 1000 8000 R2
M. NATIVIDAD OROQUIETA 1000 8000 R2
OROQUIETA M. HIZON 650 5530 R5
M. HIZON F. HUERTAS 650 5530 R5
F. HUERTAS AURORA BLVD. 560 3500 R5
AURORA BLVD. KALIMBAS 560 4000 R5
KALIMBAS T. RIVERA 560 4000 R5
T. RIVERA END 560 4000 R5
BULACAN
(SOLIS SUBD.) CALOOCAN P. PATERNO 350 2380 R5
P. PATERNO MOLAVE 350 2380 R5
MOLAVE 19 DE JUNIO 350 2380 R5
C. M. RECTO THROUGHOUT 1800 13770 C3
C. M. RECTO
(AZCARRAGA) TONDO FORESHORE ASUNCION 2300 20000 C2
ASUNCION ELCANO 3750 20000 C2
ELCANO STO. CRISTO 4500 20000 C2
STO. CRISTO C. PLANAS 5250 20000 C2
C. PLANAS YLAYA 5250 20000 C2
YLAYA JUAN LUNA 5250 20000 C2

JUAN LUNA EST. DE LA REINA 4500 20000 C2
EST. DE LA REINA DAGUPAN 3750 20000 C2
DAGUPAN A. RIVERA 3750 20000 C2
A. RIVERA NARRA 3750 20000 C2
NARRA J. A. SANTOS 3750 20000 C2
J. A. SANTOS EST. MAGDALENA 3750 20000 C2
EST. MAGDALENA AGUILAR 3750 20000 C2
AGUILAR MAGDALENA 3750 20000 C2
MAGDALENA BENAVIDES 3750 20000 C2
BENAVIDES EST. SAN LAZARO 3750 20000 C2
C. P. GARCIA THROUGHOUT 350 3570 R5
C. PLANAS
(FOLGUERAS) (CP) ZARAGOSA LAURA 3300 15000 C3
LAURA P. RADA 3300 15000 C3
P. RADA P. AGUIRRE 2250 15000 C3
P. AGUIRRE P. HERRERA 2250 15000 C3
LAKANDULA JOCSON 500 4000 R5
JOCSON P. ORTEGA 500 4000 R5
CLARO M. RECTO ZARAGOSA 3300 15000 C3
C. PLANAS
(FRANCISCO) F. VARONA VELASQUEZ 390 2650 R5
CABANGIS VELASQUEZ CALLEJON 300 2000 R5

CABEZAS G. PERFECTO CALLEJON 350 2380 R5

CABO CALLEJON B CALLEJON C 300 2000 R5


CALLEJON A
(JUAN LUNA SUBD.) DALAGA ALCALDE 300 2000 R5
CALLEJON B DALAGA ALCALDE 320 2200 R5

ALCALDE END 320 2200 R5
CALLEJON C EST. S. APOG T. EARNSHAW 300 2000 R5

S. DEL ROSARIO ALCALDE 300 2000 R5
ALCALDE CABO 300 2000 R5
CABO END 300 2000 R5
CALLEJON D EST. S. APOG T. EARNSHAW 300 2000 R5

CABO YANGCO 300 2000 R5
CALLEJON E EST. S. APOG GAPAN 300 2000 R5

S. DEL ROSARIO DALAGA 300 2000 R5
CALLEJON F EST. S. APOG CALLEJON 300 2000 R5

CALLEJON GAPAN 300 2000 R5

CALLEJON G EST. S. APOG CALLEJON 300 2000 R5

ANGAT GRAL. LUNA 300 2000 R5
CALLEJON H EST. S. APOG CALLEJON 300 2000 R5

ANGAT GRAL. LUNA 300 2000 R5
CALLEJON I EST. S. APOG GAPAN 300 2000 R5


ALCALDE YANGCO 300 2000 R5
CALLEJON J EST. S. APOG GAPAN 300 2000 R5

CALLEJON K EST. S. APOG GAPAN 300 2000 R5

CALLEJON L EST. S. APOG GAPAN 300 2000 R5

S. DEL ROSARIO YANGCO 300 2000 R5
CALLEJON M FIDEL S. DEL ROSARIO 300 2000 R5

S. DEL ROSARIO BATO 300 2000 R5
ANGAT END 300 2000 R5
CALLEJON N T. EARNSHAW FIDEL 300 2000 R5

CALLEJON O T. EARNSHAW FIDEL 300 2000 R5

CALLEJON P T. EARNSHAW FIDEL 300 2000 R5

CALLEJON TRINIDAD JUAN LUNA END 300 2000 R5
CALOOCAN SOLIS 19 DE JUNIO 350 2200 R5

19 DE JUNIO 10 DE MAYO 350 2200 R5
10 DE MAYO T. BUGALLON 350 2200 R5
T. BUGALLON CORREGIDOR 300 2000 R5
CORREGIDOR MORONG 300 2000 R5
MORONG HERMOSA 300 2000 R5
HERMOSA CITY LIMIT 300 2000 R5
CAMBA ST. THROUGHOUT 300 2000 R5
CAPITAN, P. YLAYA ALBUQUERQUE 1200 10000 C4

CARMEN
(PATRICIA SUBD.) BENITA CLEMENTE 300 2000 R5
JUAN LUNA ARQUEROS 300 2000 R5
CAVITE EST. S. APOG GAPAN 360 2500 R5

ALCALDE GABO 360 2500 R5
GABO YANGCO 360 2500 R5
ANGAT GRAL LUKBAN 420 2800 R5
GRAL LUKBAN M. CORAZON 420 2860 R5
M. CORAZON CALLEJON 420 2860 R5
CALLEJON JUAN LUNA 420 2860 R5
JUAN LUNA MOLAVE 360 2860 R5
MOLAVE CALLEJON 360 2500 R5
CALLEJON J. A. SANTOS 360 2500 R5
J. A. SANTOS CALLEJON 360 2500 R5
CALLEJON TINDALO 360 2500 R5
TINDALO CALLEJON 360 2500 R5
CALLEJON IPIL 360 2500 R5
CLEMENTE
(PATRICIA SUBD.) LERMA PATRICIA 320 2200 R5
PATRICIA TOMAS 320 2200 R5
TOMAS HERMOSA 320 2200 R5
HERMOSA GUILLERMO 320 2200 R5
GUILLERMO RICARDO III 320 2200 R5
RICARDO III FLORA 320 2200 R5
FLORA CARMEN 320 2200 R5
CARMEN GABRIEL 320 2200 R5
GABRIEL MALICLIC 320 2200 R5
MALICLIC BENITA 320 2200 R5
BENITA END 320 2200 R5

CONCHA TONDO FORESHORE QUESADA 420 2860 R5
QUESADA STA. MARIA 420 2860 R5
STA. MARIA FRANCO 490 3000 R5
FRANCO SANDE (ZAMORA) 490 3750 R5
SANDE (ZAMORA) JUAN LUNA 490 3750 R5
CONCHA ST. THROUGHOUT 300 2000 R5
CORAL TONDO FORESHORE VELASQUEZ 320 2200 R5

VELASQUEZ STA. MARIA 320 2200 R5
SANDE JUAN LUNA 300 2000 R5
JUAN LUNA R. A. REYES 300 2000 R5
R. A. REYES EST. DELA REYNA 300 2000 R5
EST. DELA REYNA DAGUPAN 350 2200 R5
CORAL ST. THROUGHOUT 300 2000 R5
CORQUERA P. VARONA VELASQUEZ 300 2000 R5

JUAN LUNA ESTERO 420 2860 R5
CORREGIDOR MRR CO. PILAR 360 2500 R5

PILAR MOLAVE 360 2500 R5
MOLAVE LIMAY 360 2500 R5
LIMAY BAGAC 360 2500 R5
BAGAC J. A. SANTOS 360 2500 R5
CRISTOBAL ST. THROUGHOUT 300 2000 R5
D. GOMEZ
(BO. OBRERO) MARULAS A. CECILIO 350 2380 R5
A. CECILIO B. A. TAN 350 2380 R5
B. A. TAN GRAL. LUKBAN 350 2380 R5
GRAL. LUKBAN S. DE LOS SANTOS 350 2380 R5

S. DE LOS SANTOS A. D. HERRERA 350 2380 R5
A. D. HERRERA C. SANTIAGO 350 2380 R5
C. SANTIAGO F. DEL ROSARIO 350 2380 R5
F. DEL ROSARIO P. ROXAS 350 2380 R5
P. ROXAS E. AGUILAR 350 2380 R5
D. NAVARRO VELASQUEZ END 300 2000 R5
DAGUPAN CLARO M. RECTO MORIONES 1000 10000 C4

MORIONES SIACO 800 8160 C4
SIACO MOJORADA 800 8160 C4
MOJORADA PERLA 600 6120 C4
PERLA PILAPIL 600 6120 C4
PILAPIL CORAL 600 6120 C4
CORAL NICODEMUS 600 4000 R5
NICODEMUS MALONG 600 4000 R5
MALONG LINAMPAS 600 4000 R5
LINAMPAS KULAMBU 600 4000 R5
KULAMBU J. BASA 600 4000 R5
J. BASA I. MERCADO 600 4000 R5
I. MERCADO HAMABAR 600 4000 R5
HAMABAR GABRIELA 680 4000 R5
GABRIELA FULLON 680 4000 R5
FULLON ENDAYA 630 4000 R5
ENDAYA DEODATO 630 4000 R5
DEODATO CABEZAS 630 4000 R5
CABEZAS BUCANEG 630 3800 R5
BUCANEG ARQUEROS 630 3800 R5
ARQUEROS BALAYA 630 3800 R5
BALAYA TAYUMAN 630 3800 R5
TAYUMAN N. LOPEZ BLVD. 450 2800 R5
N. LOPEZ BLVD. END 450 2800 R5
DALAGA HONORIO LOPEZ CALLEJON A 300 2000 R5

CALLEJON A CALLEJON B 300 2000 R5
CALLEJON B CALLEJON C 300 2000 R5

DAMA DE NOCHE ST. THROUGHOUT 300 2000 R5
DANDAN F. VARONA VELASQUEZ 380 2580 R5

FRANCO N. ZAMORA (SANDE) 380 2580 R5
DAYAO EST. S. APOG INFANTA 380 2580 R5

INFANTA GANBAN 380 2580 R5
GANBAN BUENDIA 380 2580 R5
RODRIGUEZ END 380 2580 R5
DECIENUEVE DE JUNIO SOLIS BULACAN 350 2380 R5

BULACAN MOLAVE 350 2380 R5
MOLAVE P. PATERNO 350 2380 R5
P. PATERNO CALOOCAN 350 2380 R5
DEL PAN ST. THROUGHOUT 600 4000 R5
DEODATO G. PERFECTO DAGUPAN 300 2000 R5
DINALUPIHAN J. A. SANTOS MOUNT SAMAR 390 2650 R5

MOUNT SAMAR BALANGA 390 2650 R5
BALANGA SAMAR 350 2650 R5
SAMAR ORANI 350 2380 R5
ORANI SOLIS 350 2380 R5
DIWATA JUAN LUNA RAILROAD 300 2000 R5
DIZON BAMBANG MAGDALENA 1200 8160 C4

MAGDALENA EST. SAN LAZARO 1200 8160 C4
EST. SAN LAZARO ALVAREZ 1850 6890 C4
DOLORES ENDAYA ARQUEROS 300 2000 R5

DR. R. PAPA
(BO. OBRERO) MARULAS GRAL. LUKBAN 350 2380 4
GRAL. LUKBAN S. DE LOS SANTOS 350 2380 R5
S. DE LOS SANTOS A. C. HERRERA 350 2380 R5
A. C. HERRERA G. SANTIAGO 350 2380 R5
G. SANTIAGO P. ROXAS 350 2380 R5
P. ROXAS P. DEL ROSARIO 350 2380 R5
P. DEL ROSARIO P. AGUILA 350 2380 R5
P. AGUILA J. C. CRUZ 350 2380 R5
J. C. CRUZ RIZAL AVENUE 350 2380 R5
E. AGUILAR
(BO. OBRERO) P. SALITA DR. R. PAPA 350 2380 R5
DR. R. PAPA CALLEJON 350 2380 R5
E. DE LEON
(BAMBANG SUBD.) EST. MAGDALENA BAMBANG 420 3000 R5
BAMBANG END 420 3000 R5
E. JACINTO VITAS END 350 2890 R5
EDUQUE INFANTA GAMBAN 300 2200 R5

ELCANO CLARO M. RECTO ZARAGOSA 2700 15000 C3

P. RADA M. PAYO 1350 9180 C4
ELENA MORIONES RICAFORT 390 2650 R5
ENDAYA PRUDENCIO PILAR 350 2380 R5

PILAR DOLORES 350 2380 R5
DOLORES CARMEN 350 2380 R5
CARMEN G. PERFECTO 350 2380 R5
G. PERFECTO DAGUPAN 350 2380 R5

ESGUERRA F. VARONA VELASQUEZ 350 2380 R5
EST. DE SAN
MIGUEL = 80% OF RATE OF ST. 0 0
ESTADO BENAVIDES MAGDALENA 1050 8030 C4
ESTRA. SRA. DE GUIA

SUBD. PCS-2555 BATANGAS DAGUPAN EXTN. 300 2000 R5
DAGUPAN EXTN. DAGUPAN EXTN. 300 2000 R5
DAGUPAN EXTN. RD. LOTS 2, 3, & 4300 2000 R5
F. M. GUERRERO RICARDO P. ALEGRE 490 3000 R5

P. ALEGRE LA TORRE 490 3750 R5
F. VARONA PERLA PACHECO 350 2380 R5

PACHECO NIJAGA 350 2380 R5
NIJAGA P. GATANG 350 2380 R5
P. GATANG PENALOSA 350 2380 R5
PENALOSA P. PERA 350 2380 R5
P. PERA AMARLANHAGUI 350 2380 R5
AMARLANHAGUI BALTAZAR 350 2380 R5
BALTAZAR CORCUERA 350 2380 R5
CORCUERA DANDAN 350 2380 R5
DANDAN ESGUERRA 350 2380 R5
ESGUERRA FRANCISCO 350 2380 R5
FRANCISCO CORONA 350 2380 R5
CORONA HERBOSA 350 2380 R5
HERBOSA CABANGIS 350 2380 R5
CABANGIS D. NAVARRO 350 2380 R5
D. NAVARRO INOCENCIO 350 2380 R5
INOCENCIO KAPULONG 350 2380 R5
KAPULONG LALLANA 350 2380 R5
LALLANA MALVAR 350 2380 R5
MALVAR NEPOMUCENO 350 2380 R5
NEPOMUCENO OSORIO 350 2380 R5
OSORIO PARAISO 350 2380 R5

PARAISO ROMANA 350 2380 R5
ROMANA SIMOUN 350 2380 R5
SIMOUN TAMBACAN 350 2380 R5
TAMBACAN UGBO 350 2380 R5
UGBO END 350 2380 R5
F. VARONA ST. THROUGHOUT 350 2500 R5
FAJARDO JUAN LUNA R. A. REYES 420 2860 R5

R. A. REYES ESTERO 420 2860 R5
FELIX HUERTAS BULACAN AURORA BLVD. 560 4000 R5

AURORA BLVD. PAMPANGA 560 4000 R5
PAMPANGA ZAMBALES 560 4000 R5
FERMIN TOBERA
(BAMBANG SUBD.) EST. MAGDALENA BAMBANG 300 2000 R5
FERNANDEZ
(CALLEJON) LAONG NASA LAGUNA EXTN. 300 2000 R5
FIDEL HONORIO LOPEZ CALLEJON C 300 2000 R5

CALLEJON H CALLEJON I 300 2000 R5
CALLEJON I CAVITE 300 2000 R5
CAVITE CALLEJON J 300 2000 R5
CALLEJON L CALLEJON M 300 2000 R5
CALLEJON N TECSON 300 2000 R5
TECSON CALLEJON O 300 2000 R5

FLORA BENITA CLEMENTE 300 2000 R5
FRANCISCO VELASQUEZ YANGCO 390 2650 R5

FRANCO MORIONES RICAFORT 460 3520 R5

RICAFORT CONCHA 460 3520 R5
CONCHA AGUILA 460 3520 R5
AGUILA PAVIA 460 3520 R5
PAVIA MEJORADA 460 3520 R5
MEJORADA PERLA 460 3520 R5
PERLA PILAPIL 460 3520 R5
PILAPIL CORAL 460 3520 R5
CORAL NEPOMUCENO 460 3520 R5
NEPOMUCENO PACHECO 460 3520 R5
NIJAGA PITONG GATANG 460 3520 R5
PITONG GATANG PENALOSA 460 3520 R5
PENALOSA P. PERA 460 3520 R5
P. PERA BALTAZAR 460 3520 R5
CORCUERA ESGUERRA 460 3520 R5
FRANCISCO GERONA 460 3520 R5
GERONA HERBOSA 460 3520 R5
HERBOSA AETA 460 3520 R5
AETA END 460 3520 R5
FULLON G. PERFECTO DAGUPAN 300 2000 R5
G. MASANGKAY CLARO M. RECTO LUZON 1350 10000 C4
G. PERFECTO
(PINGKIAN) CORAL NICODEMUS 350 2380 R5
NICODEMUS MALONG 350 2380 R5
MALONG LINANPAS 350 2380 R5
LINANPAS R. ALMARIO 350 2380 R5
R. ALMARIO JOSE BASA 350 2380 R5

JOSE BASA I. MERCADO 350 2380 R5
I. MERCADO GABRIELA 350 2380 R5
GABRIELA FULLON 380 2380 R5
FULLON ENDAYA 380 2580 R5
ENDAYA DEODATO 380 2580 R5
DEODATO CABEZAS 380 2580 R5
CABEZAS BUKANEG 380 2580 R5
BUKANEG ARQUEROS 380 2580 R5
ARQUEROS BALAYA 380 2580 R5
BALAYA TAYUMAN 380 2580 R5
TAYUMAN OLD TORRES 490 3330 R5
OLD TORRES END 300 2040 R5
G. SANTIAGO
(BO. OBRERO) J. A. SANTOS P. SALITA 300 2000 R5
P. SALITA DR. R. PAPA 300 2000 R5
DR. R. PAPA M. OCAMPO 300 2000 R5
CALLEJON M. GALIAN 300 2000 R5
M. GALIAN END 300 2000 R5
GABRIEL BENITA CLEMENTE 300 2000 R5

PRUDENCIA G. PERFECTO 350 2380 R5
GABRIELA G. PERFECTO DAGUPAN 350 2380 R5
GAMBAN EST. VITAS PLAZA 350 2380 R5

PLAZA EDUQUE 350 2380 R5
EDUQUE DAYAO 350 2380 R5
DAYAO HONORIO LOPEZ 350 2380 R5
HONORIO LOPEZ GUIDOTE 350 2380 R5
GAPAN ANTIPOLO CALLEJON E 300 2000 R5


CALLEJON L TECSON 300 2000 R5
GATMAITAN
(PRIVATE RD.) JUAN LUNA ESTERO 300 2000 R5
GEN. BARRIENTOS THROUGHOUT 300 2000 R5
GEN. LUKBAN
(JUAN LUNA SUBD.) TECSON CALLEJON L 350 2380 R5
CALLEJON L CALLEJON K 350 2380 R5
CALLEJON K CALLEJON J 350 2380 R5
CALLEJON J CALLEJON I 350 2380 R5
CALLEJON I CALLEJON H 350 2380 R5
CALLEJON H CALLEJON G 350 2200 R5
CALLEJON G CALLEJON F 350 2200 R5
CALLEJON F CALLEJON E 350 2200 R5
CALLEJON E ANTIPOLO 350 2200 R5
ANTIPOLO CALLEJON D 350 2200 R5
CALLEJON D END 300 2200 R5
END RAXABAGO 300 2000 R5
RAXABAGO CALLEJON 300 2000 R5
BENITA PAG-ASA 300 2000 R5
PAG-ASA LINGKOD 300 2000 R5
LINGKOD PATRICIA 300 2000 R5
GEN. VICENTE LIM

(N. BALUT SUBD.) J. L. ESCODA TALIBA 350 2380 R5
TALIBA CITY LIMIT 350 2380 R5
GENARO BANGKUSAY ESTERO VITAS 300 2000 R5

F. VARONA VELASQUEZ 300 2000 R5

GUIDO JUAN LUNA END 300 2000 R5
GUIDOTE INFANTA GAMBAN 380 2580 R5

GUILLERMO BENITA CLEMENTE 300 2000 R5
HAMABAR PRUDENCIO G. PERFECTO 300 2000 R5

HERBOSA F. VARONA VELASQUEZ 530 3500 R5

VELASQUEZ T. ORTIZ 530 3500 R5
T. ORTIZ YANGCO 530 3500 R5
YANGCO FROCO 600 3500 R5
FROCO FRANCO 600 3750 R5
FRANCO JUAN LUNA 1050 4700 C5
HERBOSA ST. THROUGHOUT VARONA TO R-10 420 3250 R5
HERMOSA
(MANUGUIT SUBD.) MRR CO. PILAR 380 2580 R5
PILAR ABUCAY 380 2580 R5
ABUCAY MOLAVE 380 2580 R5
J. A. SANTOS J. LUNA SUBD. 380 2580 R5
HINAHON ST. THROUGHOUT 300 2000 R5
HONORIO LOPEZ
(N. BAY BLVD.) JUAN LUNA YANGCO 1200 9180 C4
YANGCO ALCALDE 1200 9180 C4
ALCALDE S. DEL ROSARIO 1200 9180 C4
S. DEL ROSARIO FIDEL 1200 9180 C4

FIDEL T. EARNSHAW 1200 9180 C4
T. EARNSHAW EST. S. APOG 1200 8670 C4
EST. S. APOG INFANTA 850 8670 C4
INFANTA GAMBAN 850 8670 C4
GAMBAN BUENDIA 850 8670 C4
BUENDIA RODRIGUEZ 850 8670 C4
RODRIGUEZ BRIDGE 850 8670 C4
BRIDGE KANLURAN 700 7140 C4
KANLURAN KALAKAL 700 7140 C4
KALAKAL S. DE JESUS 700 7140 C4
S. DE JESUS KANLURAN 700 7140 C4
KANLURAN CITY LIMIT 700 7140 C4
I. MERCADO PRUDENCIA G. PERFECTO 350 2380 R5

I. TUASON THROUGHOUT 300 2000 R5
ILAW EST. S. APOG RODRIGUEZ 320 2200 R5

INFANTA EST. VITAS PLAZA 350 2380 R5

PLAZA EDUQUE 350 2380 R5
EDUQUE H. LOPEZ 350 2380 R5
H. LOPEZ GUIDOTE 350 2380 R5
INOCENCIO F. VARONA VELASQUEZ 300 2000 R5

VELASQUEZ END 300 2000 R5
IPIL (WEST SIDE) ANTIPOLO CAVITE 380 2580 R5

CAVITE T. BUGALLON 380 3880 R3
T. BUGALLON TECSON 380 2500 R5
TECSON END 380 2500 R5
J. A. SANTOS MARULAS A. ALMARIO 300 2000 R5

A. ALMARIO A. C. HERRERA 300 2000 R5
A. C. HERRERA C. SANTIAGO 300 2000 R5
C. SANTIAGO F. ROXAS (CLOSED) 300 2000 R5
F. ROXAS (CLOSED) S. DEL ROSARIO 300 2000 R5

S. DEL ROSARIO ESTERO 300 2000 R5
ESTERO RIZAL AVE. EXTN. 350 2000 R5
J. AVELLANA
COLLEGE JUAN LUNA END 300 2000 R5
J. C. CRUZ
(BO. OBRERO) P. SALITA DR. R. PAPA 300 2000 R5
J. PLANAS JUAN LUNA END 300 2000 R5
J. RIZAL HERBOSA FRANCO 390 2650 R5
JOCSON FOLGUERAS PLAZA LEON XIII 600 3500 R5
JONATHAN ARQUEROS ENDAYA 300 2000 R5
JOSE ABAD SANTOS CLARO M. RECTO P. ALGUE 2250 15000 C3

P. ALGUE LA TORRE 1800 13770 C3
LA TORRE MAYHALIGUE 1800 13770 C3
MAYHALIGUE BAMBANG 1800 13770 C3
BAMBANG QUIRICADA 1500 10000 C4
QUIRICADA VILLARUEL 1500 10000 C4
VILLARUEL TAYUMAN 1500 10000 C4
TAYUMAN CAMARINES 1350 10000 C4
CAMARINES TAYABAS 1350 10000 C4
TAYABAS BATANGAS 1050 9000 C4
BATANGAS LAGUNA 1050 9000 C4
LAGUNA ANTIPOLO SOUTH 1050 9000 C4
ANTIPOLO SOUTH ANTIPOLO NORTH 1050 9000 C4
ANTIPOLO NORTH TECSON 1050 9000 C4
TECSON SOLIS 1050 9000 C4
SOLIS CORREGIDOR 1350 9000 C4
CORREGIDOR DINALUPIHAN 1350 9000 C4
DINALUPIHAN MORONG 1350 9000 C4
MORONG HERMOSA 1350 9000 C4

JOSE ABAD SANTOS ST. P. ORTEGA I. TUAZON 300 2000 R5
I. TUAZON MORGA 300 2000 R5
JOSE BASA PRUDENCIA G. PERFECTO 300 2000 R5

G. PERFECTO DALUPAN 300 2000 R5
JOSEFA ESCODA S. DE JESUS GEN. V. LIM 380 2580 R5

GEN. V. LIM KALAKAL 380 2580 R5
KALAKAL CITY LIMIT 380 2580 R5
JUAN LUNA CLARO M. RECTO P. RADA 3000 20000 C2

P. RADA R. MATANDA 2350 20000 C2
R. MATANDA P. HERRERA 2350 20000 C2
P. HERRERA L. CHACON 1800 15000 C3
L. CHACON MORGA 1800 15000 C3
MORGA MORIONEZ 1800 18360 C2
MORIONEZ RICAFORT 1200 12240 C2
RICAFORT CONCHA 1200 12240 C2
CONCHA PAVIA 1200 12240 C2
PAVIA PERLA 900 9180 C4
PERLA PILAPIL 900 9180 C4
PILAPIL CORAL 900 9180 C4
CORAL FAJARDO 900 9180 C4
FAJARDO P. GATMAITAN 900 9180 C4
P. GATMAITAN PENALOSA 900 9180 C4
PENALOSA TELLO 900 9180 C4
TELLO CORCUERA 900 9180 C4
CORCUERA HERBOSA 980 10000 C4
HERBOSA BRIDGE 980 10000 C4
BRIDGE TAYUMAN 900 9180 C4
TAYUMAN R. BAGO 900 9180 C4
R. BAGO LEON NASA 900 9180 C4
LEON NASA HONORIO LOPEZ 900 9180 C4
HONORIO LOPEZ PLANAS 900 9180 C4
PLANAS CAVITE 900 9180 C4
CAVITE PAEZ 900 9180 C4
PAEZ AMPIL 900 9180 C4
AMPIL TECSON 900 9180 C4
TECSON SOLIS 900 9180 C4

SOLIS BULACAN 800 8160 C4
BULACAN PAMPANGA 800 8160 C4
PAMPANGA BENITA 800 8160 C4
BENITA BANAL 800 8160 C4
BANAL LERMA 800 8160 C4
LERMA DIWATA 800 8160 C4
DIWATA MORONG 800 8160 C4
MORONG HERMOSA 800 8160 C4
HERMOSA FLORA 650 6630 C4
FLORA CARMEN 650 6630 C4
CARMEN MALICLIC 650 6630 C4
MALICLIC EST. MAYPAJO 650 6630 C4
EST. MAYPAJO GUIDO 650 6630 C4
GUIDO CITY LIMIT 650 6630 C4
JULIANA TRINDAD NARRA ROMAN (CLOSED) 300 2000 R5

NARRA MANUGUIT SUBD. 300 2000 R5
MANUGUIT SUBD. END 300 2000 R5
JUSTO LUKBAN
(BO. OBRERO) CALLEJON M. OCAMPO 350 2380 R5
KAGANDAHAN
(CALLEJON) JUAN LUNA END 300 2000 R5
KAGITINGAN THROUGHOUT 300 2500 R5
KAHANDING T. ORTIZ TIOCO 300 2000 R5
KALAKAL HONORIO LOPEZ J. L. ESCODA 420 2860 R5

J. L. ESCODA MULING PAGSILANG 420 2860 R5
MULING PAGSILANG TALIBA 420 2860 R5
KALAYAAN
(CALLEJON) JUAN LUNA END 300 2000 R5

KANLURAN HONORIO LOPEZ SAMAL 380 2580 R5
SAMAL BANAL 380 2580 R5
BANAL H. LOPEZ 380 2580 R5
KAPULONG TONDO FORESHORE F. VARONA 300 2000 R5

VELASQUEZ EST. VITAS 300 2000 R5
MARCOS HIGHWAY END 1050 10000 C4
KASIPAGAN ST. THROUGHOUT 300 2000 R5
KATAMANAN TAYUMAN TAYABAS 300 2000 R5

TAYABAS LAGUNA 300 2000 R5
LAGUNA RD. LOTS 1, 2, & 3 300 2000 R5
KAWIT EST. S. APOG BUENDIA 320 2200 R5

LA TORRE A. RIVERA F. M. GUERRERO 850 8000 R3

F. M. GUERRERO NARRA 980 10000 R2
NARRA BALINTAWAK 980 10000 R2
BALINTAWAK J. A. SANTOS 980 10000 R2
J. A. SANTOS S. HAKBANG 850 8670 R3
S. HAKBANG ALVARADO 850 8670 R3
ALVARADO NARCISA RIZAL 850 8670 R3
NARCISA RIZAL EST. MAGDALENA 750 6380 R3
EST. MAGDALENA MAGDALENA 750 6000 R4
MAGDALENA BENAVIDES 750 6000 R4
BENAVIDES EST. SAN LAZARO 750 6000 R4
LACSON 300 2000
LACSON ST. THROUGHOUT 300 2000 R5
LAGUNA JUAN LUNA DAGUPAN EXTN. 380 2580 R5

DAGUPAN EXTN. MOLAVE 380 2580 R5

MOLAVE NARRA 420 2800 R5
NARRA J. A. SANTOS 420 2860 R5
ALMEDA IPIL 420 2860 R5
LAKANDULA STO. CRISTO FOLGUERRAS 1100 8420 C4

FOLGUERRAS YLAYA 1100 8420 C4
LAKANDULA ST. ASUNCION END 420 3000 R5
LALLANA TONDO FORESHORE F. VARONA 300 2000 R5

VELASQUEZ END 300 2000 R5
LAONG NASA
(CALLEJON) END 300 2000 R5
LAPERAL HERBOSA AETA 350 2380 R5
LAPU-LAPU ST. THROUGHOUT 300 2000 R5
LAURA FOLGUERAS BILBAO 1100 8420 C5
LAUREL ST. THROUGHOUT 350 2500 R5
LEANDRO IBARRA ST. THROUGHOUT 300 2000 R5
LECHEROS J. LUNA E. DE LA REINA 7000 C4
LERMA (CALLEJON) JUAN LUNA END 300 2000 R5
LEYTE (CALLEJON) LAONG NASA LAGUNA 300 2000 R5
LICO SOLIS TECSON 630 5360 R5
LIMAMPAS PRUDENCIA G. PERFECTO 300 2000 R5

LIMAY T. BUGALLON CORREGIDOR 380 2580 R5


HERMOSA ESTERO 380 2580 R5
LINGKOD JUAN LUNA CLEMENTE 300 2000 R5

CLEMENTE GEN. LUKBAN 300 2000 R5
LLANERA ST. THROUGHOUT 300 2000 R5
LORENZO CHACON TONDO CHURCH M. CANO 750 7650 C4

M. CANO JUAN LUNA 750 7650 R3
LUALHATI ST. THROUGHOUT 300 2000 R5
LUZON EST. MAGDALENA MAGDALENA 840 8000 R3

MAGDALENA BENAVIDES 980 8000 R3
BENAVIDES EST. SAN LAZARO 840 8000 R3
M. GALIAN
(BO. OBRERO) S. DE LOS SANTOS A. C. HERRERA 300 2000 R5
A. C. HERRERA C. SANTIAGO 300 2000 R5
C. SANTIAGO F. ROXAS 300 2000 R5
M. HIZON TECSON BULACAN 350 2380 R5

BULACAN AURORA BLVD. 350 2380 R5
AURORA BLVD. ZAMBALES 350 2380 R5
ZAMBALES END 350 2380 R5
M. NATIVIDAD TECSON BULACAN 420 2860 R5

BULACAN PAMPANGA 420 2860 R5
PAMPANGA AURORA BLVD. 420 2860 R5
AURORA BLVD. END 420 2860 R5
M. OCAMPO MARULAS BATAAN 350 2380 R5

BATAAN GEN. LUNA 350 2380 R5
GEN. LUNA S. DE LOS SANTOS 350 2380 R5
S. DE LOS SANTOS A. C. HERRERA 350 2380 R5
G. SANTIAGO F. ROXAS 350 2380 R5
F. ROXAS P. DEL ROSARIO 350 2380 R5
P. DEL ROSARIO R. AGUILAR 350 2380 R5

R. AGUILAR J. C. CRUZ 350 2380 R5
MA. GUISON JUAN LUNA END 300 2000 R5
MABUHAY ST. THROUGHOUT 300 2000 R5
MADRID ST. THROUGHOUT 300 2000 R5
MAGDALENA
(G. MASANGKAY) LUZON LA TORRE 1050 8030 C4
LA TORRE ESTADO 1050 8030 C4
ESTADO MAYHALIGUE 1050 8030 C4
MAYHALIGUE BAMBANG 1350 10000 C4
BAMBANG DIZON 1350 10000 C4
MAGSAYSAY ST. THROUGHOUT 350 3000 R5
MALAYA S. DE JESUS BANAAG AT SIKAT 350 2380 R5

BANAAG AT SIKAT SILANGANAN 350 2380 R5
SILANGANAN J. L. ESCODA 350 2380 R5
MALICLIC CLEMENTE JUAN LUNA 300 2000 R5

MALONG PRUDENCIO G. PERFECTO 350 2380 R5

MALVAR TONDO FORESHORE F. VARONA 300 2000 R5

MANOTOK JUAN LUNA END 300 2000 R5

END PACIND SUBD. STREET 300 2000 R5
MANUGUIT EXTN. ESTERO J. TRINIDAD 300 2000 R5

J. TRINIDAD SEVERO TABORA 300 2000 R5
SEVERO TABORA MARULAS 300 2000 R5
MARCOS HIGHWAY TONDO FORESHORE PIER O TO END 1,100 10000 R2

PIER O TO END (VITAS) PIER 2-16 1,500 12000 R1

MARIA PAYO TONDO FORESHORE STO. CRISTO 490 3750 R5
STO. CRISTO BILBAO 490 3750 R5
MARIA PAYO ST. THROUGHOUT 300 2000 R5
MARULAS ESTERO S. TABORA 300 2000 R5

S. TABORA J. T. SANTOS 300 2000 R5
J. T. SANTOS DR. R. PAPA 300 2000 R5
DR. R. PAPA M. OCAMPO 300 2000 R5
M. OCAMPO D. GOMEZ 300 2000 R5
D. GOMEZ CITY LIMIT 300 2000 R5
MASIKAP ST. THROUGHOUT 300 2000 R5

ZARAGOSA MORIONES 300 2000 R5
MORIONES CRISTOBAL 300 2000 R5
MATA ST. THROUGHOUT 300 2500 R5
MATANDANG SORA BLUMENTRITT END 300 2000 R5
MATIBAY (CALLEJON) ALBUQUERQUE END 675 6890 C4
MATIISIN ST. THROUGHOUT 300 2000 R5
MATIMTIMAN ST. THROUGHOUT 300 2000 R5
MAYHALIGUE A. RIVERA F. M. GUERRERO 700 5950 R4

F. M. GUERRERO NARRA 700 5950 R4
NARRA BALINTAWAK 700 5950 R4
BALINTAWAK J. A. SANTOS 700 5950 R4
J. A. SANTOS S. NAKBANG 630 6000 R4
S. NAKBANG ALVARADO 630 6000 R4
ALVARADO N. RIZAL 630 6000 R4
N. RIZAL EST. MAGDALENA 630 6000 R4
EST. MAGDALENA MAGDALENA 630 6000 R4
MAGDALENA EST. SAN LAZARO 630 6000 R4
MEJORADA STA. MARIA FRANCO 420 2860 R5

FRANCO N. ZAMORA 420 2860 R5

N. ZAMORA JUAN LUNA 420 2860 R5
MELCHOR CANO P. HERRERA L. CHACON 800 4000 R5
MIRASOL BUENDIA RODRIGUEZ 300 2000 R5

MISERICORDIA BULACAN PAMPANGA 450 3060 R5

PAMPANGA END 450 3060 R5
MITHI ST. THROUGHOUT 300 2000 R5
MODERNA RODRIGUEZ PINOY 390 2650 R5

MOLAVE
(BO. ROXAS SUBD.) TAYABAS BATANGAS 300 2000 R5
LAGUNA SOUTH ANTIPOLO 300 2000 R5
MOLAVE
(MANUGUIT SUBD.) SOLIS BULACAN 380 2560 R5
BULACAN 19 DE JUNIO 380 2560 R5
19 DE JUNIO PRIMERO DE MAYO 380 2560 R5
PRIMERO DE MAYO T. BUGALLON 380 2560 R5
T. BUGALLON CORREGIDOR 380 2560 R5
ESTERO VISCAYA (CLOSED) 380 2560 R5
MORGA TONDO FORESHORE SOLIMAN 800 6120 C4

SOLIMAN QUESADA 800 6120 C4
QUESADA STA. MARIA 900 6890 C4
STA. MARIA SANDE 900 6890 C4
SANDE S. DE VEGA 800 6120 C4
S. DE VEGA JUAN LUNA 800 6120 C4

MORGA ST. FRONT OF MARY
JHONSTON HOSP. SEVILLA 500 3750 R5
SEVILLA ABAD SANTOS 500 3750 R5
ABAD SANTOS END 400 2580 R5
MORIONES TONDO FORESHORE QUESADA 900 8500 C4

QUESADA STA. MARIA 900 8500 C4
STA. MARIA FRANCO 900 8500 C4
FRANCO SANDE 900 8500 C4
SANDE S. DE VEGA 900 8500 C4
S. DE VEGA JUAN LUNA 900 8500 C4
JUAN LUNA ELENA 530 5400 C4
ELENA EST. DE LA REINA 530 5400 C4
EST. DE LA REINA DAGUPAN 530 5400 C4
MORIONES ST. QUESADA END 700 5000 R5
MORONG MRR CO. PILAR 380 2580 R5

PILAR ABUCAY 380 2580 R5
ABUCAY MOLAVE 380 2580 R5
MOUNT SAMAT DINALUPIHAN ORION 380 2580 R5

ORION RIZAL AVENUE 380 2580 R5
MULING PAGSILANG GEN. V. LIM KALAKAL 350 2500 R5

KALAKAL CITY LIMIT 350 2500 R5
N. ZAMORA ST. THROUGHOUT 300 2000 R5
NARCISA RIZAL G. DEL PILAR ELEM. SCH. ALGAE 490 3750 R5

ALGAE LA TORRE 490 3750 R5
NARRA
(ATENEO SUBD.) CLARO M. RECTO RICARTE 1300 9950 C4
RICARTE P. ALGAE 1300 9950 C4

P. ALGAE MAYHALIGUE 1300 9950 C4
MAYHALIGUE END 1100 9950 C4
NARRA
(BO. ROXAS SUBD.) END BATANGAS 350 2380 R5
LAGUNA ANTIPOLO (SOUTH) 350 2380 R5
NARRA
(COMMONWEALTH
SUBD.) J. TRINIDAD S. TABORA 300 2000 R5
S. TABORA VISCAYA 300 2000 R5
NAVA CAMBAN BUENDIA 300 2000 R5

PINOY ESTERO 300 2000 R5
EST. S. APOG BUENDIA 420 2860 R5
NEPA EST. S. APOG BUENDIA 420 2860 R5

NEPOMUCENO TONDO FORE SHORE F. VARONA 300 2000 R5

NICASIO T. NIJAGA 380 2200
NICODEMUS VELASQUEZ STA. MARIA 350 2380 R5

SANDE DAGUPAN 350 2380 R5

NIJAGA F. VARONA VELASQUEZ 350 2380 R5
VELASQUEZ FRANCO 350 2380 R5
SANDE ST. LOTS 300 2380 R5
ORANI DINALUPIHAN ORION 350 2200 R5
ORION END ORANI 350 2380 R5

ORANI SAMAL 350 2380 R5
SAMAL BALANGA 350 2380 R5
BALANGA MT. SAMAT 350 2380 R5
OROQUIETA SAMPAGUITA BULACAN 560 4000 R5

AURORA BLVD. ZAMBALES 560 4000 R5
ZAMBALES END 560 4000 R5
OSMEÑA ST. THROUGHOUT 350 2500 R5
OSORIO TONDO FORESHORE F. VARONA 300 2000 R5

P. CASIMIRO
(BO. OBRERO) P. DEL ROSARIO END 300 2000 R5
P. DEL ROSARIO
(BO. OBRERO) ESTERO P. CASIMIRO 300 2000 R5
P. CASIMIRO J. T. SANTOS 300 2000 R5
J. T. SANTOS P. SALITA 300 2000 R5
P. SALITA DR. R. PAPA 300 2000 R5
P. GUEVARRA BULACAN PAMPANGA 490 3330 R5

P. HERRERA ST. THROUGHOUT 300 3060 R5
P. M. GUERRERO LA TORRE MAYHALIGUE 490 3750 R5

MAYHALIGUE END 490 3750 R5
P. ORTEGA ST. THROUGHOUT 300 2750 R5
P. PATERNO SOLIS BULACAN 350 2200 R5

BULACAN 19 DE JUNIO 350 2200 R5
P. RADA ST. THROUGHOUT 300 3060 R5
P. SALITA
(BO. OBRERO) MARULAS A. C. HERRERA 300 2000 R5
G. SANTIAGO F. ROXAS 300 2000 R5
F. ROXAS P. DEL ROSARIO 300 2000 R5
P. DEL ROSARIO F. AGUILAR 300 2000 R5
F. AGUILAR J. C. CRUZ 300 2000 R5
P. SORIANO ST. THROUGHOUT 300 2000 R5
PACHECO F. VARONA VELASQUEZ 490 3750 R5

FRANCO JUAN LUNA 490 3750 R5
PACHECO ST. THROUGHOUT 300 2500 R5
PADRA ALGUE A. RIVERA BALINTAWAK 1300 9950 C4
PADRE AGUIRRE FOLGUERAS YLAYA 1300 9950 C4
PADRE ALGUE A. RIVERA F. M. GUERRERO 1150 8800 C4

F. M. GUERRERO NARRA 1150 8800 C4
NARRA J. A. SANTOS 1300 9950 C4
J. A. SANTOS S. HAKBANG 850 8670 C4
S. HAKBANG ALVARADO 850 8670 C4
ALVARADO N. RIZAL 850 8670 C4
N. RIZAL EST. MAGDALENA 850 8670 C4

PADRE HERRERA TONDO FORESHORE STO. CRISTO 1100 8420 C4
STO. CRISTO C.PLANAS 1100 8420 C4
C.PLANAS ILAYA 1300 9940 C4
ILAYA ALBUQUERQUE 1150 9940 C4
ALBUQUERQUE M. CANO 1150 8420 C4
M. CANO JUAN LUNA 1150 8420 C4
JUAN LUNA EST. DE LA REINA 1150 8420 C4
PADRE ORTEGA TONDO FORESHORE FOLGUERAS 550 4000 R5

FOLGUERAS PLAZA LEON XIII 550 4000 R5
PADRE RADA TONDO FORESHORE ALCARRO 1200 12240 C3

STO. CRISTO BILBAO 2000 15000 C3
BILBAO FOLGUERAS 2000 15000 C3
FOLGUERAS YLAYA 2000 15000 C3
YLAYA ALBUQUERQUE 2000 15000 C3
ALBUQUERQUE JUAN LUNA 2000 15000 C3
PAEZ GRAL. LUKBAN JUAN LUNA 350 2200 R5
PAG-ASA (CALLEJON) JUAN LUNA END 300 2000 R5
PAG-IBIG (CALLEJON) JUAN LUNA END 300 2000 R5
PAGAK T. BUGALLON CORREGIDOR 360 2500 R5

PAGHANAPIN ST. THROUGHOUT 300 2500 R5
PAHATE EST. APOG BUENDIA 300 2000 R5

PAMPANGA EST. S. APOG T. EARNSHAW 420 2860 R5

T. EARNSHAW S. DEL ROSARIO 420 2860 R5

S. DEL ROSARIO R. FERNANDEZ 420 2860 R5
ANGAT JUAN LUNA 420 2860 R5
JUAN LUNA MRR CO. (OPEN) 420 2860 R5
MRR CO. (OPEN) RIZAL AVE. EXTN. 700 7140 R5
RIZAL AVE. EXTN. M. NATIVIDAD 700 7140 R3
M. NATIVIDAD OROQUIETA 700 7140 R3
OROQUIETA AURORA BLVD. 560 4000 R5
AURORA BLVD. F. HUERTAS 560 4000 R5
F. HUERTAS SULU 560 4000 R5
SULU P. GUEVARRA 560 4000 R5
P. GUEVARRA END 560 4000 R5
END JUAN LUNA-END 490 3750 R5
PANDAY PIRA TONDO FORESHORE F. VARONA 420 3210 R5

TONDO FORESHORE VELASQUEZ 420 3210 R5
PARAISO TONDO FORESHORE F. VARONA 300 2000 R5

PASTOR EST. S. APOG RODRIGUEZ 300 2000 R5

PINOY PAVERNE 300 2000 R5
PATRIA
(BAY BLVD. SUBD.) EST. S. APOG BUENDIA 380 2580 R5
RODRIGUEZ RIZAL 380 2580 R5
RIZAL PAULINO 380 2580 R5
PATRICIA BENITA CLEMENTE 300 2000 R5
PATRICIA SUBD. END BENITA 380 2860 R5

BENITA CLEMENTE 380 2860 R5

PAULINO AMPIOCO BALASAN 380 2580 R5
SAN PEDRO ALABAT 380 2580 R5
ALABAT MODERNA 380 2580 R5
MODERNA SOFIA 380 2580 R5
SOFIA PATRIA 380 2580 R5
PATRIA MIRASOL 380 2580 R5
KAWIT PASTOR 380 2580 R5
PASTOR ILAW 380 2580 R5
ILAW EST. S. APOG 380 2580 R5
PAVIA QUESADA STA. MARIA 420 2860 R5

JUAN LUNA R. A. REYES 420 2860 R5
R. A. REYES ESTERO DE LA REINA 420 2860 R5
PAVIA ST. THROUGHOUT 300 2500 R5
PENALOSA TONDO FORESHORE F. VARONA 320 2200 R5

JUAN LUNA EST. DE LA REINA 320 2200 R5
PERLA TONDO FORESHORE F. VARONA 460 3520 R5

JUAN LUNA DAGUPAN 460 3520 R5
PERLA ST. F. VARONA END OF MLQ 300 2500 R5

END OF MLQ END 300 2500 R5

PILAPIL TONDO FORESHORE F. VARONA 390 2650 R5
JUAN LUNA DAGUPAN 390 2650 R5
PILAPIL ST. THROUGHOUT 300 2500 R5
PILAR (CALLEJON) ENDAYA BUCANEG 300 2000 R5
PILAR
(MANUGUIT SUBD.) T. BUGALLON CORREGIDOR 310 2200 R5
HERMOSA ESTERO MAYPAJO 310 2200 R5
PINOY GUIDOTE SALONGA 320 2200 R5

ALABAT MODERNA 320 2200 R5
MODERNA SOFIA 320 2200 R5
KAWIT PASTOR 320 2200
PASTOR ILAW 320 2200 R5
ILAW BUKID 320 2200 R5
PITONG GATANG TONDO FORESHORE F. VARONA 300 2000 R5

PLATA INFANTA GAMBAN 320 2200 R5

PLAZA LEON XIII ALL AROUND 1300 9950 C4
PRIMERO DE MAYO SOLIS MOLAVE 320 2200 R5

MOLAVE CALOOCAN 320 2200 R5
PRUDENCIA CORAL MALONG 300 2000 R5

MALONG LINAMPAS 300 2000 R5
LINAMPAS R. ALMARIO 300 2000 R5
R. ALMARIO J. BASA 300 2000 R5
J. BASA P. MERCADO 300 2000 R5
P. MERCADO GABRIELA 300 2000 R5
GABRIELA ENDAYA 390 2650 R5
ENDAYA ARQUEROS 390 2650 R5
ARQUEROS TAYUMAN 390 2650 R5
QUESADA PLAZA LEON XIII MORGA 600 4000 R5

MORIONES CONCHA 400 2720 R5
CONCHA PAVIA 400 2720 R5
QUEZON ST. THROUGHOUT 350 2500 R5
QUIRICADA A. RIVERA ESTERO 490 3750 R5

ESTERO J. A. SANTOS 490 3750 R5
ALMEDA YACAL 490 3750 R5
YACAL EST. SAN LAZARO 490 3750 R5
QUIRINO ST. THROUGHOUT 350 2500 R5
R-10 STREET
(MARCA) AREA I, II, III 1600 12240 C3

AREA I, II, III AREA IV 1200 12240 C3
AREA IV AREA V 900 9180 C4
AREA V LAND PROPOSED 300 3060 C4
R. A. REYES PAVIA FAJARDO 300 2000 R5
R. ALMARIO
(KULAMBO) PRUDENCIA G. PERFECTO 420 2860 R5
R. FERNANDEZ
(FEJOSERA SUBD.) END RAXABAGO 300 2580 R5
RAXABAGO ST. LOT 300 2580 R5
ST. LOT END 300 2580 R5
R. FERNANDEZ
(JUAN LUNA SUBD.) END ANTIPOLO 380 2580 R5
CALLEJON L V. DEL FIERE 380 2580 R5
V. DEL FIERE CALLEJON M 380 2580 R5
CALLEJON N CALLEJON O 380 2580 R5
BULACAN CALLEJON 1 380 2580 R5
CALLEJON 1 CALLEJON 2 380 2580 R5
CALLEJON 5 PAMPANGA 380 2580 R5
R. SIMON (CALLEJON) JUAN LUNA END 300 2000 R5

RAXA MATANDA YLAYA ALBUQUERQUE 1450 10000 C4
ALBUQUERQUE JUAN LUNA 1450 10000 C4
RAXABAGO (FEJOSERA
SUBD.) BATO EXTN. R. FERNANDEZ 300 3060 R2
ANGAT GEN. LUKBAN 300 3060 R2
GEN. LUKBAN JUAN LUNA 300 3060 R2
RICAFORT STA. MARIA FRANCO 390 2650 R5

JUAN LUNA ELENA 390 2650 R5
ELENA ESTERO DE LA REINA 390 2650 R5
RICARDO III BENITA CLEMENTE 300 2000 R5
RICARTE P. M. GUERRERO NARRA 1100 10000 C4
RIZAL AVE. EXTN. TECSON BULACAN 1600 12240 C3

BULACAN PAMPANGA 1600 12240 C3
PAMPANGA AURORA BLVD. 1600 12240 C3
AURORA BLVD. MT. SAMAT 1400 10000 C4
MT. SAMAT J. A. SANTOS 1400 10000 C4
J. A. SANTOS HERMOSA 1400 10000 C4
HERMOSA T. TEODORO 1200 9180 C4
T. TEODORO DR. R. PAPA 1200 9180 C4
DR. R. PAPA CITY LIMIT 1200 9180 C4
RIZAL ST. THROUGHOUT 350 2500 R5
RODRIGUEZ
(BAY BLVD. SUBD.) ESTERO VITAS PLAYA 350 2380 R5
PLAYA EDUQUE 420 2860 R5
EDUQUE DAYAO 420 2860 R5
DAYAO H. LOPEZ 420 2860 R5
H. LOPEZ GUIDOTE 420 2860 R5

ALABAT MODERNO 420 2860 R5
MODERNO SOFIA 420 2860 R5
KAWIT MIRASOL 420 2860 R5
KAWIT ILAW 380 2860 R5
ILAW PASTOR 380 2860 R5
PASTOR END 380 2860 R5
ROMAN
(COMMONWEALTH) JULIANA TRINIDAD S. TABORA 300 2000 R5
S. TABORA VISCAYA 300 2000 R5
ROMANA TONDO FORESHORE F. VARONA 300 2000 R5

ROMUALDEZ ST. THROUGHOUT 300 2000 R5
ROXAS ST. THROUGHOUT 350 2500 R5
S. DE LOS SANTOS DR. R. PAPA CALLEJON 300 2000 R5

CALLEJON M. GALIAN 300 2000 R5

S. DEL ROSARIO H. LOPEZ CALLEJON C 500 3400 R5
CALLEJON L CALLEJON M 500 3400 R5
CALLEJON N V. DEL FIERE 500 3400 R5
V. DEL FIERE CALLEJON O 500 3400 R5
BULACAN CALLEJON 1 350 3400 R5
CALLEJON 5 PAMPANGA 350 3400 R5
SALONGA GAMBAN BUENDIA 300 2000 R5

SAMAL DINALUPIHAN ORION 350 2380 R5

ORION RIZAL AVENUE 350 2380 R5
SAMPAGUITA
(CALLEJON) TECSON OROQUIETA 300 2000 R5
OROQUIETA M. HIZON 300 2000 R5
SAN FERMIN ST. THROUGHOUT 300 2000 R5
SAN PATRICIO ST. THROUGHOUT 300 2000 R5

SAN PEDRO EST. S. APOG BUENDIA 350 2380 R5
SAN RAMON ST. THROUGHOUT 300 2000 R5
SAN SEBASTIAN ST. THROUGHOUT 300 2000 R5
SANDE TONDO CHURCH MORGA 1200 9180 C4

MORGA MORIONES 1200 9180 C4
MORIONES RICAFORT 900 7200 C4
RICAFORT CONCHA 900 7200 C4
CONCHA AGUILA 900 7200 C4
AGUILA PAVIA 900 7200 C4
PAVIA PERLA 750 7000 C4
PERLA CORAL 750 7650 C4
CORAL NICODEMUS 750 7650 C4
NICODEMUS PACHECO 750 7650 C4
PACHECO NIJAGA 750 7650 C4
NIJAGA PITONG GATANG 750 7650 C4
PITONG GATANG PENALOSA 750 7650 C4
PENALOSA PANDAY PIRA 750 7650 C4
PANDAY PIRA AMARLANHAGUI 750 7650 C4
AMARLANHAGUI BALTAZAR 750 7650 C4
BALTAZAR CORCUERA 750 7650 C4
CORCUERA DANDAN 900 9180 C4
DANDAN ESGUERRA 900 9180 C4
ESGUERRA FRANCISCO 900 9180 C4
FRANCISCO GERONA 900 9180 C4
GERONA HERBOSA 900 9180 C4
SANDICO ST. THROUGHOUT 300 2000 R5
SANTIAGO DE VERA MORGA MORIONES 560 4000 R5
SEVERO TABORA
(C. W. SUBD.) MOLAVE NARRA 300 2000 R5
NARRA ROMAN 300 2000 R5

ROMAN MANUGUIT EXTN. 300 2000 R5
MANUGUIT EXTN. MARULAS 300 2000 R5
SEVILLA ST. THROUGHOUT 300 2500 R5
SIAGU PRUDENCIA DAGUPAN 300 2000 R5
SILANGANAN
(N. BALUT SUBD.) MALAYA BANAAG AT SIKAT 320 2200 R5
SIMEON DE JESUS
(N. BALUT SUBD.) H. LOPEZ MALAYA 390 2650 R5
MALAYA J. L. ESCODA 390 2650 R5
J. L. ESCODA TALIBA 390 2650 R5
TALIBA MALAYA 390 2650 R5
MALAYA CITY LOPEZ 390 2650 R5
SIMON TONDO FORESHORE F. VARONA 300 2000 R5

SOFIA RODRIGUEZ PINOY 300 2000 R5

SOFRONIO HAKBANG G. DEL PILAR ELEM. SCHOOL 420 2860 R5

ELEM. SCHOOL P. ALGAE 420 2860 R5
MAYHALIGUE END 420 2860 R5
SOLIMAN PLAZA LEON XIII N. ZAMORA 560 4000 R5

N. ZAMORA MORGA 560 4000 R5
SOLIS JUAN LUNA DAGUPAN EXTN. 600 6120 C4

DAGUPAN EXTN. CALOOCAN 600 6120 C4
CALOOCAN CALOOCAN 600 6120 C4
CALOOCAN PATERNO 600 6120 C4
PATERNO MOLAVE 600 6120 C4
MOLAVE 19 DE JUNIO 600 6120 C4
19 DE JUNIO PRIMERO DE MAYO 600 6120 C4

PRIMERO DE MAYO J.A. SANTOS 600 6120 C4
J.A. SANTOS DINALUPIHAN 600 6120 C4
DINALUPIHAN LICO 600 6120 C4
LICO PAMPANGA 600 6120 C4
PAMPANGA CALLEJON 1,2 & 3 300 2000 R5
STA. MARIA MORGA MORIONES 450 3060 R5

MORIONES RICAFORT 450 3060 R5
RICAFORT CONCHA 450 3060 R5
CONCHA AGUILA 450 3060 R5
AGUILA PAVIA 450 3060 R5
PAVIA MEJORADA 450 3060 R5
MEJORADA PERLA 450 3060 R5
PERLA PILAPIL 420 3200 R5
NICODEMUS PACHECO 420 3200 R5
PENALOSA PANDAY PIRA 420 3200 R5
STO. CRISTO CLARO M. RECTO ZARAGOSA 3000 15000 C3

ZABALA MARIA PAYO 1200 12240 C3
MARIA PAYO P. HERRERA 1200 12240 C3
LAKANDULA END 800 8160 C3
STO. CRISTO ST. M. PAJO LAKANDULA 800 4000 R5

LAKANDULA MORGA 600 4000 R5
MORGA M. JHONSTON HOSP. 450 4000 R5
M. JHONSTON HOSP. CONCHA 450 4000 R5
STO. NIÑO THROUGHOUT 300 2000 R5
T. EARNSHAW H. LOPEZ CALLEJON 550 4000 C5

CALLEJON CALLEJON D 550 4000 C5
CALLEJON D ANTIPOLO 550 4000 C5

ANTIPOLO CALLEJON E 550 4000 C5
CALLEJON E CALLEJON F 550 4000 C5
CALLEJON F CALLEJON G 550 4000 C5
CALLEJON G CALLEJON H 550 4000 C5
CALLEJON H CAVITE 550 4000 C5
CAVITE CALLEJON I 550 4000 C5
CALLEJON I CALLEJON J 550 4000 C5
CALLEJON J CALLEJON K 550 4000 C5
CALLEJON K CALLEJON L 550 4000 C5
CALLEJON L (TECSON) V. DEL FIERRO 550 4000 C5
(TECSON) V. DEL FIERRO CALLEJON N 550 4000 C5
CALLEJON N CALLEJON O 550 4000 C5
CALLEJON O CALLEJON P 550 4000 C5
CALLEJON P BULACAN 550 4000 C5
BULACAN CALLEJON 1 550 4000 C5
CALLEJON 1 CALLEJON 2 550 4000 C5
CALLEJON 5 PAMPANGA 550 4000 C5
T. ORTIZ HERBOSA TAPURI 380 2580 R5

TAPURI AETA 380 2580 R5
AETA KAHANDING 380 2580 R5
KAHANDING END 380 2580 R5
TAHIMIK ST. THROUGHOUT END 300 2000 R5
TALIBA S. DE JESUS GEN. V. LIM 350 2380 R5

GEN. V. LIM KALAKAL 350 2380 R5
TAMBACAN TONDO FORESHORE F. VARONA 300 2580 R5

TAMBUNTING RIZAL AVE. EXTN. END 420 2860 R5
TAPURI T. ORTIZ YANGCO 300 2000 R5

YANGCO TIOCO 300 2000 R5
TAYABAS ROAD LOT KATAMANAN 420 2860 R5

KATAMANAN ST. LOT 560 4000 R5
ST. LOT J.A. SANTOS 560 4000 R5
J.A. SANTOS ALMEDA 560 4000 R5
ALMEDA EST. SAN LAZARO 560 4000 R5
TAYABAS EST.
(FEJOSERA SUBD.) GEN. LUKBAN R. FERNANDEZ 300 2000 R5
R. FERNANDEZ BATO 300 2000 R5
BATO END 300 2000 R5
GEN. LUKBAN ANGAT 300 2000 R5
TAYUMAN JUAN LUNA G. PERFECTO 1050 8030 C4

G. PERFECTO DAGUPAN 1050 8030 C4
DAGUPAN KATAMANAN 1200 9180 C4
KATAMANAN A. RIVERA 1200 9180 C4
A. RIVERA J.A. SANTOS 1200 9180 C4
J.A. SANTOS ALMEDA 1200 9180 C4
ALMEDA EST. SAN LAZARO 1200 9180 C4
TECSON
(V. DEL FIERRO)
J. LUNA SUBD EST. S. APOG GAPAN 450 5000 C5
GAPAN T. EARNSHAW 450 5000 C5
T. EARNSHAW FIDEL 450 5000 C5
FIDEL S. DEL ROSARIO 450 5000 C5
S. DEL ROSARIO YANGCO 450 5000 C5
YANGCO BATO 450 5000 C5
BATO R. FERNANDEZ 450 5000 C5
R. FERNANDEZ ANGAT 530 5000 C5
ANGAT JUAN LUNA 530 5000 C5
JUAN LUNA TINDALO 530 5000 C5
TINDALO T. BUGALLON 530 5000 C5
T. BUGALLON BALDWIN 420 4000 R5
BALDWIN O'DONNEL 420 4000 R5
TELLO SANDE JUAN LUNA 390 2650 R5

JUAN LUNA EST. DELA REINA 390 2650 R5
TINDALO EST. DE MAGDALENA BAMBANG 420 2860 R5

BAMBANG DEAD END 420 2860 R5

DEAD END LAGUNA 390 2650 R5
LAGUNA ANTIPOLO SOUTH 390 2650 R5
ANTIPOLO SOUTH ANTIPOLO NORTH 390 2650 R5
ANTIPOLO NORTH CAVITE 390 2650 R5
CAVITE TECSON 390 2650 R5
TIOCO HERBOSA TAPURI 390 2650 R5

TAPURI AETA 390 2650 R5
AETA KAHANDING 390 2650 R5
KAHANDING END 390 2650 R5
TOMAS BENITA CLEMENTE 300 2000 R5
TONDO FORESHORE JUAN LUNA END 300 2000 R5
TONDO FORESHORE
( L.A. ) LANDS MEL ALCALDE 300 2000 R5
TORRES BUGALLON ANTIPOLO NORTH MISERICORDIA 300 2000 R5

MISERICORDIA CAVITE 380 2580 R5
CAVITE IPIL 380 2580 R5
IPIL TECSON 380 2580 R5
TECSON BAGAC 380 2580 R5
BAGAC LIMAY 380 2580 R5
LIMAY MOLAVE 380 2580 R5
MOLAVE PILAR 380 3540 R5
PILAR CALOOCAN 380 2580 R5
TORRES HIGH
SCHOOL SUBD.
(PCS-2888) ALL STREETS 300 2000 R5
ROAD LOT 1 380 2580 R5
UGBO TONDO FORESHORE F. VARONA 300 2000 R5

VELASQUEZ PERLA PILAPIL 380 2580 R5


NICODEMUS PACHECO 380 2580 R5
PENALOSA PANDAY PIRA 380 2580 R5
PANDAY PIRA AMARLANHAGUI 380 2580 R5
HERBOSA CABANGIS 380 2580 R5
CABANGIS D. NAVARRO 380 2580 R5
D. NAVARRO INOCENCIO 380 2580 R5
INOCENCIO KAPULONG 380 2580 R5
KAPULONG LALLANA 380 2580 R5
LALLANA MALVAR 380 2580 R5
MALVAR NEPOMUCENO 380 2580 R5
NEPOMUCENO OSORIO 530 2580 R5
OSORIO PARAISO 530 2580 R5
PARAISO ROMANA 530 4510 R5
ROMANA SIMON 530 4510 R5
SIMON TAMBACAN 530 4510 R5
TAMBACAN UGBO 530 4510 R5
UGBO END 530 4510 R5
UGBO END 7000 I
VISCAYA ESTERO MAYPAJO MOLAVE (CLOSED) 300 2000 R5

MOLAVE (CLOSED) NARRA 300 2000 R5
NARRA ROMAN 300 2000 R5
ROMAN MARULAS 300 2000 R5
VITAS UGBO BRIDGE 350 3570 R5
WAGAS ZARAGOSA LAKANDULA 300 3060 R5

LAKANDULA MORIONES 300 3060 R5
EST. MAGDALENA BAMBANG 420 2860 R5

BAMBANG QUIRICADA 420 2860 R5
QUIRICADA TAYABAS 420 2860 R5
YANGCO PANDAY PIRA AMARLANHAGUI 460 3520 R5

HERBOSA TAPURI 460 3520 R5
TAPURI ANTIPOLO 420 2860 R5
ANTIPOLO CAVITE 420 2860 R5
YLAYA CLARO M. RECTO P. RADA 3000 12900 C3

P. RADA P. AGUIRRE 2300 10000 C4
P. AGUIRRE RAXA MATANDA 2300 10000 C4
RAXA MATANDA PADRE HERRERA 2300 10000 C4
PADRE HERRERA LAKANDULA 1500 10000 C4
YOUNGER ESTERO GAMBAN BUENDIA 380 2500 R5

BUENDIA BUENDIA 380 2500 R5
PINOY ESTERO 380 2500 R5
ZABALA TONDO FORESHORE STO. CRISTO 630 4000 R5

STO. CRISTO BILBAO 630 4000 R5
ZABALA ST. ASUNCION END 300 2750 R5
ZAMBALES JUAN LUNA RAILROAD 300 2580 R5

RAILROAD P. HUERTAS 380 2000 R5
ZAMORA TONDO FORESHORE SOLIMAN 380 2580 R5
ZARAGOSA TONDO FORESHORE ASUNCION 1080 10000 C4


STO. CRISTO BILBAO 2250 15000 C3
BILBAO C. PLANAS 1800 14500 C3
ZARAGOSA ST. THROUGHOUT 700 5950 R4
STA. CRUZ DISTRICT
———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
ZARAGOSA ST. THROUGHOUT 700 5950 R4
BAHAMA ONGPIN T. ALONZO 950 9790 R2
BERMUDA ESPELETA ONGPIN 950 9790 R2
BUSTOS PZA. STA. CRUZ RIZAL AVENUE 4800 20540 C2
C.M. RECTO ESTERO SAN LAZARO T. ALONZO 4500 30000 C2

T. ALONZO SAN FERNANDO 5000 30000 C2
SAN FERNANDO MISERICORDIA 5000 30000 C2
MISERICORDIA F. TORRES 5000 30000 C2
F. TORRES RIZAL AVENUE 5000 30000 C2
RIZAL AVENUE CALERO 5000 30000 C2
CALERO EVANGELISTA 5000 30000 C2
EVANGELISTA QUEZON BLVD. 5000 30000 C2
CALERO SOLER COMMANDANTE 1200 9180 C4

COMMANDANTE C.M. RECTO 1200 9180 C4
CARIDAD PALMA EVANGELISTA 1280 9790 C4
CARLOS PALANCA,
SR. (ECHAGUE) PLAZA COITI HELIOS 8600 25000 C2
HELIOS ISLA DE ROMERO 8600 25000 C2
ISLA DE ROMERO EST. CEGADO 8600 25000 C2

EST. CEGADO P. GOMEZ 8600 25000 C2
P. GOMEZ CHICA 8100 25000 C2
CHICA VILLALOBOS 8100 25000 C2
VILLALOBOS F. DUCOS 8100 25000 C2
F. DUCOS QUEZON BLVD. 8100 25000 C2
CARRIEDO RIZAL AVENUE E. CEGADO 9700 31710 C1

E. CEGADO SALES 9700 31710 C1
SALES P. COMES 9700 31710 C1
P. COMES PLATERIAS 9700 31710 C1
PLATERIAS PALMA 9700 31710 C1
PALMA EVANGELISTA 9700 31710 C1
CHICA ISLA DE ROMERO ECHAGUE 3250 15140 C3
COMMANDANTE CALERO EVANGELISTA 960 7340 C4
DELA FE EVANGELISTA QUEZON BLVD. 960 9790 R2
ESPELETE EST. SAN LAZARO GANDARA 2000 13600 C3

GANDARA T. ALONZO 2000 13600 C3
T. ALONZO BERMUDA 2000 13600 C3
BERMUDA MISERICORDIA 2000 13600 C3
ESPERANZA EVANGELISTA QUEZON BLVD. 960 9790 R2
ESTERO CEGADO ECHAGUE CARRIEDO 6400 27520 C2

CARRIEDO P. PATERNO 5200 22860 C2
P. PATERNO RONQUILLO 4500 19350 C3
EVANGELISTA CARRIEDO P. PATERNO 5860 25200 C2

RONQUILLO RAON 4360 18750 C3
RAON DELA FE 3500 15310 C3
DELA FE ESPERANZA 3500 15050 C3
ESPERANZA PORVENIR 3500 15050 C3
PORVENIR FLORANTE 3500 15050 C3
FLORANTE SOLER 4300 18490 C3
SOLER C.M. RECTO 4300 18750 C3

DE LA FE EVANGELISTA QUEZON BLVD. 960 9790 R2
FERNANDEZ ONGPIN KIPUJA 960 9790 C4

KIPUJA ZACATEROS 960 9790 C4
FLORANTE EVANGELISTA END 960 6120 R4
FLORENTINO TORRES RONQUILLO RAON 2200 8840 C4

RONQUILLO PIO 2200 10200 C4
PIO KATUBUAN 2200 10200 C4
KATUBUAN SOLER 2200 10200 C4
GANDARA EST. DELA REINA ESPELETA 3500 22440 C2

ESPELETA ONGPIN 3500 22440 C2
ONGPIN EST. SAN LAZARO 3500 22440 C2
GERMINAL RIZAL AVENUE TRINIDAD 960 6120 R4

TRINIDAD MABOLO 960 6120 R4
HELIOS C. PALANCA, SR. END 2240 10710 C4
ISLA DE ROMERO C. PALANCA, SR. CHICA 2000 9560 C4

C. PALANCA, SR. END 2000 9560 C4
KATUBUSAN
(CALLEJON) RIZAL AVENUE F. TORRES 2880 13780 C3
KIPUJA T. ALONZO FERNANDEZ 950 3790 C5
FERNANDEZ ZACATEROS KIPUJA 960 9790 C4

MABOLO SOLER GERMINAL 960 9790 C4

GERMINAL END 960 9790 C4
MC ARTHUR BRIDGE BOTH SIDES 4100 31370 C1
MISERICORDIA
(T. MAPUA) T. PINPIN ESPELETA 2000 13600 C3

ESPELETA OBANDO 2000 13600 C3
OBANDO PILARICA 2000 13600 C3
PILARICA ONGPIN 2000 13600 C3
ONGPIN SOLER 2000 13600 C3
OBANDO MISERICORDIA (T. MAPUA) END 960 7340 C4
ONGPIN EST. SAN LAZARO GANDARA 4300 20640 C2

GANDARA BAHAMA 4300 20640 C2
BAHAMA T. ALONZO 4300 20640 C2
T. ALONZO BERMUDA 4300 20640 C2
BERMUDA FERNANDEZ 4300 20640 C2
FERNANDEZ (MISERICORDIA) T. M 4300 20640 C2
(MISERICORDIA) T. MAPUA TAMBACAN 3800 20640 C2
TAMBACAN (RAON) G. PUYAT 3800 20640 C2
(RAON) G. PUYAT PZA. STA. CURZ 3800 20640 C2
OROZCO P. DUCOS CHICA 2500 13600 C3

CHICA ECHAGUE (C. PALANCA) 3000 15300 C3
P. DUCOS PASIG RIVER OROZCO 3500 15050 C3

OROZCO C. PALANCA, SR. 4000 17200 C3
P. GOMEZ C. PALANCA, SR. R. HIDALGO 4500 19350 C3

R. HIDALGO CARRIEDO 4500 19350 C3
CARRIEDO P. PATERNO 3500 15050 C3
P. PATERNO RIZAL AVENUE EST. CEGADO 3000 15300 C3

EST. CEGADO SALES 3000 15300 C3
SALES P. GOMEZ 3000 15300 C3
P. GOMEZ PLATERIAS 3400 17200 C3
P. GOMEZ CARRIEDO P. PATERNO 3500 15050 C3


P. PATERNO RIZAL AVE. EST. CEGADO 3000 15300 C3

EST. CEGADO SALES 3000 15300 C3
SALES P. GOMEZ 3000 15300 C3
P. GOMEZ PLATERIAS 3400 17200 C3
PALMA R. HIDALGO CARRIEDO 2000 13600 C3

CARRIEDO CARIDAD 2000 13600 C3
CARIDAD P. PATERNO 2000 13600 C3
PILARICA MISERICORDIA END 800 8160 C4
PIO (CALLEJON) MISERICORDIA F. TORRES 960 9530 C4
PLATERIAS CARRIEDO P. PATERNO 2000 13600 C3

PLAZA COITI (LACSON) ALL AROUND 8600 36980 C1
PLAZA MIRANDA ALL AROUND 9700 41710 C1
PLAZA STA. CRUZ 8600 36980 C1
PORVENIR (CALLEJON) EVANGELISTA ESPERANZA 960 9790 P2
PROTACIO EVANGELISTA END 960 9530 C4
QUEZON BLVD. C. PALANCA, SR. PZA. MIRANDA 8160 30000 C2

PZA. MIRANDA P. PATERNO 8160 30000 C2
P. PATERNO ESON 7680 30000 C2
ESON DELA FE 7200 30000 C2
DELA FE ESPERANZA 6800 30000 C2
ESPERANZA SOLER 6800 30000 C2
R. HIDALGO P. GOMEZ PALMA 4500 18920 C3

PALMA PZA. MIRANDA 4500 19350 C3

RIZAL AVENUE C. PALANCA, SR. CARRIEDO 9440 30000 C2
CARRIEDO BUSTOS 9440 30000 C2
BUSTOS P. PATERNO 9440 30000 C2
RAON KATUBUSAN 8640 30000 C2
SALES CARRIEDO P. PATERNO 2600 15900 C3

RAON SOLER 2000 13600 C3
SAN FERNANDO SOLER C.M. RECTO 3000 15300 C3
SOLER EST. SAN LAZARO T. ALONZO 4300 18490 C3

T. ALONZO SAN FERNANDO 4300 18490 C3
SAN FERNANDO MISERICORDIA 4300 18060 C3
MISERICORDIA F. TORRES 4300 18490 C3
F. TORRES RIZAL AVENUE 3200 16320 C3
RIZAL AVENUE TRINIDAD 3200 16320 C3
TRINIDAD MABOLO 3200 16320 C3
MABOLO CALERO 3200 16320 C3
CALERO SALES 3200 16320 C3
SALES EVANGELISTA 3200 16320 C3
T. ALONZO TETUAN ESPELETA 2600 2600 C3

ESPELETA BAHAMA 3000 3000 C3
BAHAMA ONGPIN 3500 3500 C3
ONGPIN KIPUJA 3500 3500 C3
ZACATEROS SOLER 4300 4300 C3
TAMBACAN TETUAN ONGPIN 1600 12240 C3
TEMPLANZA END 950 7340 C4
TENIENTE
(CALLEJON) EVANGELISTA END 950 7340 C4

TETUAN GANDARA T. ALONZO 2560 12750 C3
T. ALONZO YABANA 2560 15060 C3
YABANA MISERICORDIA 2560 15060 C3
MISERICORDIA TAMBACAN 4300 18490 C3
TAMBACAN PZA. STA. CRUZ 4300 18490 C3
TRINIDAD RONQUILLO RAON 1440 10710 C4

RAON GERMINAL 1440 10710 C4
GERMINAL SOLER 1440 10710 C4
V. REYES (CALLEJON) F. TORRES RAON 1440 11020 C4
VILLALOBOS C. PALANCA, SR. R. HIDALGO 9640 37150 C1
YEBANA TETUAN ESPELETA 960 7340 C4
ZACATEROS EST. SAN LAZARO T. ALONZO 1600 12240 C3

T. ALONZO FERNANDEZ 1600 12240 C3
FERNANDEZ END 1600 12240 C3
SAN LAZARO DISTRICT

———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
ALVARES ANDALUCIA MILAGROS 700 5950 R4
MILAGROS ALIMBAS 700 5950 R4
ALIMBAS P. GUEVERRA 700 5950 R4
P. GUEVERRA SULU 700 5950 R4
SULU F. HUERTAS 700 5950 R4
F. HUERTAS M. HIZON 700 5950 R4
M. HIZON M. NATIVIDAD 700 5950 R4
M. NATIVIDAD RIZAL AVENUE 700 5950 R4
RIZAL AVENUE ANACLETO 700 5950 R4
ANACLETO T. MAPUA (MISERICORDIA) 700 5950 R4
T. MAPUA (MISERICORDIA) MAKATA 700 5950 R4
MAKATA S. REYES 700 5950 R4
S. REYES IPIL 700 5950 R4

ANACLETO LOPE DE VEGA ALVARES 630 5360 R5
ALVARES J. FUGASO 630 5360 R5
J. FUGASO MAYHALIGUE 630 5360 R5
MAYHALIGUE REQUESENA 630 5360 R5
REQUESENA BAMBANG 630 5360 R5
BAMBANG CAMARINES 520 5360 R5
TAYABAS BATANGAS 520 5360 R5
ANDRADE ANTIPOLO TIAGO 520 3980 R5

TIAGO END 520 3980 R5
ANTIPOLO
(NORTHSIDE) ISAGANI ANDRADE 520 5020 R5
ANDRADE L. RIVERA 590 5020 R5
L. RIVERA KALIMBAS 590 5020 R5
KALIMBAS P. GUEVARRA 590 5020 R5
P. GUEVARRA SULU 590 5020 R5
OROQUIETA RIZAL AVENUE 940 7190 C4
RIZAL AVENUE T. BUGALLON 730 7190 C4
T. BUGALLON T. MAPUA (MISERICORDIA) 730 7190 C4
T. MAPUA (MISERICORDIA) MAKATA 730 7190 C4
MAKATA S. REYES (O'DONNELL) 730 7190 C4
S. REYES (O'DONNELL) BALWIN 630 5360 R5
BALWIN IPIL 630 5360 R5
IPIL TINDALO 630 5360 R5
TINDALO J.A. SANTOS 630 5360 R5
ANTIPOLO
(SOUTH SIDE) L. RIVERA KALIMBAS 520
KALIMBAS P. GUEVARRA 520
P. GUEVARRA SULU 520
SULU F. HUERTAS 520

F. HUERTAS OROQUIETA
OROQUIETA M. NATIVIDAD
M. NATIVIDAD RIZAL AVENUE
RIZAL AVENUE ANACLETO
ANACLETO MISERICORDIA
MISERICORDIA MAKATA
MAKATA O'DONNELL
O'DONNELL KUSANG LOOB
KUSANG LOOB IPIL
IPIL EST. DE SAN LAZARO
APITONG TAYUMAN END 420 4280 R5
AURORA BLVD. ELIAS ISAGANI 910 6960 C4

ISAGANI TECSON 910 6960 C4
TECSON L. RIVERA 910 6960 C4
L. RIVERA KALIMBAS 910 6960 C4
KALIMBAS P. GUEVARRA 910 6960 C4
P. GUEVARRA BULACAN 910 6960 C4
BALDWIN ANTIPOLO CAVITE 420 2860 R5

BAMBANG MILAGROS KALIMBAS 1050 10710 R2

M. HIZON OROQUIETA 1600 12420 R2
M. NATIVIDAD RIZAL AVENUE 1600 12420 C3
RIZAL AVENUE ANACLETO 1600 12420 C3
ANACLETO MISERICORDIA 1400 12420 C3
MISERICORDIA MAKATA 1400 12420 C3
MAKATA O'DONNELL 1400 12420 C3
O'DONNELL EST. SAN LAZARO 1400 12420 C3
BATANGAS F. HUERTAS M. HIZON 700 7140 R4

M. HIZON ORORQUIETA 700 7140 R4
OROQUIETA M. NATIVIDAD 700 7140 R4

O'DONNELL KUSANG LOOB 700 7140 C4
KUSANG LOOB IPIL 700 7140 C4
IPIL EST. SAN LAZARO 700 7140 C4
BLUMENTRITT RIZAL AVENUE M. NATIVIDAD 2380 12140 C3

M. NATIVIDAD OROQUIETA 2380 12140 C3
OROQUIETA M. HIZON 1680 11420 C4
M. HIZON F. HUERTAS 1680 11420 C4
F. HUERTAS SULU 1680 11420 C4
SULU P. GUEVARRA 1680 11420 C4
P. GUEVARRA KALIMBAS 1260 9640 C4
KALIMBAS L. RIVERA 1260 9640 C4
L. RIVERA AURORA BLVD. 1260 9640 C4
BOLINAO CAMARINES TAYABAS 520 5300 R5

TAYABAS GEN. DIOKNO 520 5300 R5
BULACAN L. RIVERA KALIMBAS 520 5300 R5

C.M. RECTO
(AZCARRAGA) EST. DE SAN LAZARO C.M. RECTO 4200 30000 R5
C.M. RECTO T. ALONZO 4200 30000 R5
T. ALONZO O'DONNELL 4200 30000 R5
O'DONNELL MISERICORDIA 4900 30000 R5
MISERICORDIA RIZAL AVENUE 4900 30000 R5
RIZAL AVENUE ORORQUIETA 4900 30000 R5
OROQUIETA EVANGELISTA 4900 30000 R5
EVANGELISTA QUEZON BLVD. 4900 30000 R5

CAMARINES END F. HUERTAS 630 6430 R4
OROQUIETA RIZAL AVENUE 630 6430 R4
ANACLETO T. MAPUA (MISERICORDIA) 630 5350 R5
T. MAPUA (MISERICORDIA) MAKAT 630 5350 R5
MAKATA S. REYES (O'DONNELL) 630 5350 R5
S. REYES KUSANG LOOB 630 5350 R5
KUSANG LOOB IPIL 630 5350 R5
IPIL ILUSTRE 630 5350 R5
ILUSTRE ESCALER 630 5350 R5
ESCALER BOLINAO 630 5350 R5
BOLINAO EST. SAN LAZARO 630 5350 R5
CAVITE KARAPATAN ELIAS 630 6430 R5

ELIAS ISAGANI 630 6430 C4
ISAGANI ANDRADE 630 6430 C4
ANDRADE L. RIVERA 630 6430 C4
L. RIVERA KALIMBAS 630 6430 C4
P. GUEVARRA SULU 630 6430 C4
SULU F. HUERTAS 700 6430 C4
M. HIZON ORORQUIETA 700 7140 C4
ANACLETO MISERICORDIA 630 5360 R4
MISERICORDIA MAKATA 630 5360 R4
MAKATA O'DONNELL 630 5360 R4
O'DONNELL IPIL 630 5360 R4
DAPDAP EST. SAN LAZARO TAYUMAN 490 3750 R4
DIRSET ZURBARAN
(V. FUGOSO) DISPLAY DISPLAY 700 7140 R5
DOROTEO JOSE OROQUIETA M. NATIVIDAD 2400 16320 C3

RIZAL AVENUE MISERICORDIA 2800 16320 C3
MISERICORDIA O'DONNELL 2400 16320 C3
KUSANG LOB T. ALONZO 1600 10880 C4
T. ALONZO EST. SAN LAZARO 1400 10710 C4
ELIAS CAVITE AURORA BLVD. 490 3750 R5
ERIBERTO REMEGIO ANDALUCIA OROQUIETA 980 10000 R2

ANDALUCIA KALIMBAS 980 10000 R2
MAKAT O'DONNELL 700 5950 R4
O'DONNELL EST. SAN LAZARO 700 5950 R4
ESCALER CAMARINES TAYABAS 490 3750 R5

FELIX HUERTAS L. DE VEGA ZURBARAN 1400 14280 R2

SURBARAN MAYHALIGUE 1400 14280 R2
MAYHALIGUE REQUESONA 1300 13260 R2
REQUESONA BAMBANG 1300 13260 R2
BAMBANG ALVAREZ 1260 12240 R2
ALVARES QUIRICADA 800 8160 R3
QUIRICADA SAN LAZARO 800 6800 R4
SAN LAZARO MALABON 800 6800 R4
MALABON TAYUMAN 800 6800 R4
TAYUMAN CAMARINES 700 5950 R4

ANTIPOLO BLUMENTRITT 910 9280 R2
BLUMENTRITT CAVITE 910 9280 R2
TECSON BULACAN 700 5950 R4
AURORA BLVD. PAMPANGA 700 5950 R4
PAMPANGA ZAMBALES 700 5950 R4
GEN DIOKNO IPIL ILUSTRE 490 5000 R5

BOLINAO EST. SAN LAZARO 490 5000 R5
ILUSTRE CAMARINES TAYABAS 490 5000 R5

IPIL ALVAREZ QUIRICADA 630 5360 R5

QUIRICADA CAMARINES 630 5360 R5
KALIMBAS REQUESENS BAMBANG 490 4170 R5

ALVAREZ QUIRICADA 420 4280 R5
QUIRICADA CAVITE 420 4280 R5
CAVITE AURORA BLVD. 420 4280 R5
KUSANG LOOB END DOROTEO JOSE 490 3750 R5

DOROTEO JOSE L. DE VEGA 490 4170 R5
L. DE VEGA ZURBARAN 490 4170 R5
ZURBARAN MAYHALIGUE 490 4170 R5
MAYHALIGUE CAMARINES 490 4170 R5
CAMARINES TAYUMAN 490 4170 R5
TAYUMAN BATANGAS 490 4170 R5
TAYUMAN LAGUNA 490 4170 R5

LAGUNA F. HUERTAS M. HIZON 700 5950 R5
M. HIZON ORORQUIETA 700 5950 R5
MAKAT O'DONNELL 630 5360 R5
O'DONNELL KUSANG LOOB 630 5360 R5
IPIL EST. SAN LAZARO 630 5360 R5
LEONOR RIVERA ANTIPOLO CAVITE 700 5050 C5

CAVITE BLUMENTRITT 700 5050 C5
BLUMENTRITT TECSON 630 5360 C5
TECSON AURORA BLVD. 630 5360 R5
LICO RIZAL AVENUE TECSON 700 5950 R4
LOPE DE VEGA F. HUERTAS M. HIZON 1220 9500 C4

KUSANG LOOB T. ALONZO 900 8750 R3
T. ALONZO EST. SAN LAZARO 900 8750 R3
M. HIZON LOPE DE VEGA ZURBARAN 560 5710 R4

MAYHALIGUE E. REMIGIO 490 5000 R4
E. REMIGIO BAMBANG 490 5000 R4

BLUMENTRITT CAVITE 560 5710 R4
M. NATIVIDAD DOROTEO JOSE METHODIST CHURCH 800 8160 R3

METHODIST CHURCH ZURBARAB 800 8160 R3
CAVITE V. DEL FIERO (TECSON) 560 5710 R4
MAKATA LOPE DE VEGA ZURBARAN 490 3750 R5

ALVAREZ CAMARINES 420 3210 R5

ANTIPOLO T. BUGALLON 420 3210 R5
MALABON P. GUEVARRA SULU 700 5950 R4

MAYHALIGUE P. GUEVARRA SULU 840 8570 R3

F. HUERTAS OROQUIETA 840 9180 R2
OROQUIETA RIZAL AVENUE 900 9180 R2
M. NATIVIDAD ANACLETO 900 9180 R2
O;DONNELL KUSANG LOOB 800 6800 R4
KUSANG LOOB EST. SAN LAZARO 800 6800 R4
MILAGROS BAMBANG ALVAREZ 800 6120 R4

ALVAREZ MALABON 800 6120 R4
MISERICORDIA
(T. MAPUA) C.M. RECTO DOROTEO JOSE 2100 14500 C3
DOROTEO JOSE L. DE VEGA 2100 14500 C3
L. DE VEGA ZURBARAN 1260 11500 C4
ZURBARAN MAYHALIGUE 1080 11020 C3
MAYHALIGUE E. REMIGIO 1080 11020 C3
E. REMIGIO BAMBANG 1080 11020 C3
BAMBANG ALVAREZ 980 10000 C3
LAGUNA ANTIPOLO 980 10000 C4
ANTIPOLO T. BUGALLON 700 7140 C4
T. BUGALLON CAVITE 700 7140 C4

TECSON PAMPANGA 700 7140 R2
NORTE C.M. RECTO DOROTEO JOSE 1300 9950 C4
O'DONNELL (S. REYES) C.M. RECTO LOPE DE VEGA 1680 11420 C4

LOPE DE VEGA ZURBARAN (V. FUGOSO) 1200 9180 C4
ZURBARAN (V. FUGOSO) MAYHALIGUE 1200 9180 C4
MAYHALIGUE ALVAREZ 1200 9180 R3
LAGUNA CAVITE 700 5950 R4
CAVITE V. DEL FIERRE 700 5950 R4
C.M. RECTO DOROTEO JOSE 1680 11420 C4
DOROTEO JOSE E. REMIGIO 1200 9180 C4
C.M. RECTO C.M. RECTO 1200 9180 C4
BAMBANG ANTIPOLO 700 5950 R4
OROQUIETA C.M. RECTO DOROTEO JOSE 2520 17140 C3

DOROTEO JOSE LOPE DE VEGA 2100 14280 C3
LOPE DE VEGA ZURBARAN 1360 13870 C3
SAN LAZARO MALABON 910 9280 C4
MALABON TAYUMAN 910 9280 C4
ANTIPOLO BLUMENTRITT 1120 11420 C4
BLUMENTRITT CAVITE 1120 11420 C4
CAVITE V. DEL FIERO 840 8570 R3
V. DEL FIERO BULACAN 840 8570 R3
BULACAN END 840 8570 R3

PEDRO GUEVARRA LOPE DE VEGA ZURBARAN 1680 11420 C4
TAYUMAN CAVITE 840 8750 R3
CAVITE V. DEL FIERO 840 8750 R3
V. DEL FIERRO BULACAN 700 5950 R4
BULACAN PAMPANGA 700 5950 R4
Q. BLVD. C.M. RECTO ZURBARAN 3000 30000 C2

ZURBARAN C. LERMA 3000 30000 C2
QUIRICADA KALIMABAS P. GUEVARRA 800 6800 R4

F. HUERTAS OROQUIETA 800 6800 R4
RIZAL AVENUE IPIL 800 6800 R4
IPIL EST. SAN LAZARO 800 6800 R4
EST. SAN LAZARO M. HIZON 800 6800 R4
RIZAL AVENUE C.M. RECTO DOROTEO JOSE 4900 25000 C2

MAYHALIGUE REQUESENS 3640 25000 C2
REQUESENS BAMBANG 3640 25000 C2
BAMBANG ALVAREZ 2520 25000 C2
ALVAREZ QUIRICADA 2520 25000 C2
QUIRICADA SAN LAZARO 2520 25000 C2
SAN LAZARO MALABON 2520 25000 C2
MALABON TAYUMAN 2100 21420 C2

CAMARINES TAYABAS 2100 21420 C2
ANTIPOLO CAVITE 2100 21420 C2
CAVITE TECSON 2100 21420 C2
SAN LAZARO KALIMBAS P. GUEVARRA 800 7250 R4

SULU LOPE DE VEGA V. FUGOSO 700 5950 R4

V. FUGOSO (ZURBARAN) MAYHALIGUE 700 5950 R4
TAYUMAN ANTIPOLO 490 3750 R5
BLUMENTRITT TECSON 490 3750 R5
BULACAN END 490 3750 R5
T. ALONZO C.M. RECTO DOROTEO JOSE 2800 19040 C3

TAYABAS MLA. JOCKEY CLUB F. HUERTAS 800 7250 R4


IPIL ILUSTRE 700 6800 R4
BOLINAO EST. SAN LAZARO 700 6800 C3
TAYUMAN SULU P. HUERTAS 1260 1250 C3

P. HUERTAS M. HIZON 1260 1250 C3
KUSANG LOOB IPIL 1120 11420 C3
IPIL EST. SAN LAZARO 1120 11420 C3
TECSON AURORA BLVD. LEONOR RIVERA 560 4280 R5

LEONOR RIVERA KALIMBAS 560 4280 R5
KALIMBAS P. GUEVERRA 560 4280 R5
TORRES BUGALLON ANTIPOLO MISERICORDIA 560 5710 C5

O'DONNELL BALDWIN 560 5710 R4
BALDWIN IPIL 560 5710 R4
ZURBARAN (V. FUGOSO) ANDALUCIA P. GUEVARRA 2800 19040 C3

P. GUEVARRA SULU 2800 19040 C3
SULU F. HUERTAS 2800 14280 C3
KUSANG LOOB T. ALONZO 1000 10200 R2
T. ALONZO EST. SAN LAZARO 980 10000 R2
SAMPALOC DISTRICT
———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
A. BONIFACIO IBARRA 300 2040 R5
IBARRA BLUMENTRITT 300 2040 R5
A. MACEDA
(WASHINGTON AVE.) MATIMYAS S.H. LOYOLA 490 5000 C4
S.H. LOYOLA ESPAÑA 490 5000 C4
ESPAÑA P. FLORENTINO 590 6000 C4
P. FLORENTINO P. MARGAL 590 6000 C4
P. MARGAL DAPITAN 590 6000 C4
DAPITAN LAONG LAAN 590 6000 C4
LAONG LAAN MA. CLARA 590 6000 C4
MA. CLARA SIMOUN 590 6000 C4
SIMOUN CALAMBA 590 6000 C4
CALAMBA MAKILING 590 6000 C4
MAKILING DIMASALANG 590 6000 C4
A. MENDOZA
(ANDALUCIA) TERESA END 420 3000 R5

ACIETE NAGTAHAN VALENCIA 420 2860 R5
ADELINA ESPANA I. DELOS REYES 560 4280 R5

I. DELOS REYES J. BARLIN 560 4280 R5
J. BARLIN END 560 4280 R5
AGHAM DUPIL V. MAPA 420 3000 R5
ALBINA (ST. LOT NO. 3) OLD STA. MESA ALBINA TUASON 420 3000 R5
ALBINA TUASON LOTS 1 TO 6 (CLOSED) 300 2500 R5
ALCANTARA LIPA ISABEL-GOV. FORBES 350 2680 R5
ALEGRIA MAGSAYSAY BLVD. LIGAYA 490 4000 R5
ALEX MATIMYAS BLUMENTRITT 300 2500 R5

BLUMENTRITT END 300 2500 R5
ALFREDO DAPITAN LAONG LAAN 490 4000 R5

LAONG LAAN MARIA CLARA 490 4000 R5
ALGECIRAS AREVALO G. TUAZON 450 3440 R5

G. TUAZON HONRADEZ 450 3440 R5
HONRADEZ FIRMEZA 450 3440 R5
FIRMEZA SOBRIEDAD 450 3440 R5
SOBRIEDAD J. FAJARDO 450 3440 R5
J. FAJARDO S. LOYOLA 400 3000 R5
S. LOYOLA ESPANA 400 3000 R5
ESPANA P. FLORENTINO 400 3000 R5
P. FLORENTINO PIY MARGAL 350 3000 R5
PIY MARGAL DAPITAN 350 3000 R5
DAPITAN LAONG LAAN 350 3000 R5
MARIA CLARA SIMOUN 350 3000 R5
SIMOUN DIMASALANG 350 3000 R5
ALGERIA MAGSAYSAY BLVD. KASAMA 490 4000 R5

KASAMA PALTOC 490 4000 R5
ALIW-IW P. SANCHEZ SALUYSOY 420 3000 R5

SALUYSOY LAKANDILI 420 3000 R5
LAKANDILI SINING 420 3000 R5
SINING DUPIL 420 3000 R5
DUPIL V. MAPA 420 3000 R5
ALTURA TERESA ROAD LOT 310 3500 R5

ROAD LOT STA. MESA BLVD. 310 3500 R5
STA. MESA BLVD. BUENOS AIRES 490 3500 R5
BUENOS AIRES VIGAN 490 3500 R5
VIGAN PELAEZ 490 3500 R5
PELAEZ PARAISO 490 3500 R5
PARAISO ST. LOT 420 3000 R5
ST. LOT MINDORO 420 3000 R5
AMELIA DELA FUENTE G. TUAZON HONRADEZ 300 2040 R5

HONRADEZ M. DELA FUENTE 300 2040 R5
ANDALUCIA P. PAREDES V. FUGOSO 1470 10000 C4

V. FUGOSO J. BARLIN 1470 10000 C4
J. BARLIN CATALUNA 1260 9640 C4
CATALUNA E. REMIGIO 1260 9640 C4
E. REMIGIO P. NOVAL 1260 9640 C4
P. NOVAL DAPITAN 1050 9640 C4
DAPITAN BAMBANG 1050 9640 C4
BAMBANG NAVARRO 1050 8030 C4
NAVARRO ALVAREZ 1050 8030 C4
ALVAREZ LAONG LAAN 840 8030 C4
LAONG LAAN ASTURIAS 840 6430 C4
ASTURIAS QUIRICADA 840 6430 C4
QUIRICADA ANTONIO 840 6430 C4
ANTONIO GRAL. V. CONCEPCION 840 6430 C4
GRAL. V. CONCEPCION SAN LAZARO 840 6430 C4
SAN LAZARO MARIA CLARA 840 6430 C4
MARIA CLARA GELINOS 849 6430 C4
GELINOS MALABON 840 6430 C4
MALABON GOV. FORBES 940 7190 C4
ANDRADE ANTIPOLO TIAGO 490 3750 R5

TIAGO CAVITE 490 3750 R5
CAVITE BLUMENTRITT 490 3750 R5

BLUMENTRITT TECSON 490 3750 R5
ANDREA VITAN NAGTAHAN VALENCIA 490 3750 R5
ANG BUHAY V. MAPA 1ST ST. 300 2500 R5

1ST ST. 2ND ST. 300 2500 R5
2ND ST. 3RD ST. 300 2500 R5
3RD ST. 4TH ST. 300 2500 R5
4TH ST. 5TH ST. 300 2500 R5
5TH ST. GUADALCANAL 300 2500 R5
GUADALCANAL ANONAS 300 2500 R5
ANG BUHAY SUBD. PSD-24818 ROAD LOT 2 300 2500 R5

ANTIPOLO G. TUAZON HONRADEZ 300 2300 R5

SOBRIEDAD S. FAJARDO (LEALTAD) 300 2300 R5
S. FAJARDO (LEALTAD) S.H. LOYOLA (LEPANTO) 300 2300 R5
S.H. LOYOLA (LEPANTO) ESPANA 300 2300 R5
P. FLORENTINO M. CUENCO 300 2300 R5
M. CUENCO DAPITAN 300 2300 R5
SIMOUN CALAMBA 300 2300 R5
CALAMBA DIMASALANG 300 2300 R5
DIMASALANG VISION 390 2650 R5
VISION KARAPATAN 390 2650 R5
KARAPATAN ELIAS 390 2650 R5
ELIAS ISAGANI 390 2650 R5
ISAGANI TIAGO 490 3500 R5

END CAVITE 300 3000 R5
CAVITE AURROA BLVD. 300 3000 R5
ANTONIO DAPITAN LAONG LAAN 560 4280 R5

LAONG LAAN ANDALUCIA 560 4280 R5
ANDALUCIA A. MACEDA 560 5710 R4
ARAGON GOV. FORBES DOS CASTILLAS 560 4280 R5

DOS CASTILLAS FELINA 560 4280 R5
FELINA ELIAS 560 4280 R5
ELIAS DON QUIJOTE 560 4280 R5
DON QUIJOTE DIMASALANG 560 4280 R5
DIMASALANG M. DELA FUENTE 560 4280 R5
ARANGA RETAN END 490 3750 R5
AREVALO M. DELA FUENTE PEPIN 390 2980 R5

PEPIN V.G CRUZ (ECONOMIA) 390 2980 R5
V.G CRUZ (ECONOMIA) MIGUELIN 390 2980 R5
MIGUELIN CONSTANCIA 390 2980 R5
CONSTANCIA PRUDENCIO 390 2980 R5
PRUDENCIO ESTERO 390 2980 R5
ASTURIAS DAPITAN LAONG LAAN 840 8560 C4

LAONG LAAN A. MENDOZA SR. (ANDALUCIA)840 8560 C4
ATE MANGA AVENUE T. TUAZON 300 2040 R5

T. TUAZON D. CONSUELO 300 2040 R5
AURORA BLVD. DIMASALANG VISION 910 9280 R5

VISION KARAPATAN 910 9280 R5
KARAPATAN ELIAS 910 2860 R5
B. LEGARDA
(CALLEJON) BLUMENTRITT BATANES 300 2040 R5
BATANES END 300 2040 R5
BACOOD DALISAY SALAMISIM 420 2860 R5

SALAMISIM KALINGA 420 2860 R5
KALINGA LUBIRAN 420 2860 R5
BAGUMBAYAN LUBIRAN BIYAYA 420 2860 R5

BIYAYA DANGAL 420 2860 R5
DANGAL MAGTANGGOL 420 2860 R5
MAGTANGGOL RAILROAD 420 2860 R5
RAILROAD P. SANCHEZ 420 2860 R5
BALAGUER PISTA ELIAS 450 3500 R5

ELIAS KARAPATAN 450 3500 R5
KARAPATAN VISION 450 3500 R5
VISION DIMASALANG 450 3500 R5
BALIC-BALIC MATIMYAS INSTRUCCION 310 2370 R5

INSTRUCCION SISA 310 2370 R5
SISA H. VENTURA 310 2370 R5
H. VENTURA T. ANZURES 310 2370 R5
T. ANZURES T. ALFONSO 310 2370 R5
T. ALFONSO V. ALINDADA 310 2370 R5
V. ALINDADA M. SANTIAGO 310 2370 R5
M. SANTIAGO M. HALILI 310 2370 R5
M. HALILI CALABASH RD. 310 2370 R5
CALABASH RD. BLUMENTRITT 310 2370 R5
BLUMENTRITT BATANES 310 2370 R5
BASILIO LEPANTO ESPANA 300 2040 R5

P. FLORENTINO PIY MARGAL 300 2040 R5
LAONG LAAN M. CLARA 300 2040 R5
M. CLARA SIMOUN 300 2040 R5
CALAMBA MAKILING 300 2040 R5
MAKILING RETIRO 300 2040 R5
BATAAN
(LEGARDA ESTATE) G. TUASON LUZON AVENUE 300 2040 R5

LUZON AVENUE VISAYAN AVE. 300 2040 R5
VISAYAN AVE. MINDANAO 300 2040 R5
MINDANAO END. 300 2040 R5
CORDILLERA CORREGIDOR 20 420 2860 R5
CORREGIDOR 20 1st ST. 420 2860 R5
1st ST. 2nd ST. 420 2860 R5
2nd ST. LINGAYEN 420 2860 R5
LINGAYEN LEYTE 420 2860 R5
BATANES END MINDANAO AVE. 350 2040 R5

MINDANAO AVE. VISAYAN AVE. 300 2040 R5
VISAYAN AVE. LUZON AVE. 300 2040 R5
LUZON AVE. G. TUASON 300 2040 R5
G. TUASON ROAD LOT 300 2040 R5
ROAD LOT ROAD LOT 300 2040 R5
ROAD LOT ROAD LOT 300 2040 R5
ROAD LOT FELIPE 300 2040 R5
FELIPE BALIC-BALIC 300 2040 R5
BALIC-BALIC B. LEGARDA 300 2040 R5
B. LEGARDA MALAMIG 300 2040 R5
MALAMIG J. FAJARDO EXTN. 300 2040 R5
J. FAJARDO EXTN. STA. CRUZ 300 2040 R5
STA. CRUZ STREET LOT 300 2040 R5
STREET LOT MATIMYAS 300 2040 R5
BATAS KATWIRAN KATWIRAN 350 2880 R5
BECERRA PISTA ELIAS 450 3500 R5

BENITO MANGA AVE. PINA AVE. 350 3000 R5

PINA AVE. BOHOL EXTN. 300 2040 R5
BOHOL EXTN. BATANES 300 2040 R5
BENITO LEGARDA CALABASH ROAD DON MANUEL 300 2300 R5

DON MANUEL D. SANTIAGO 300 2300 R5
BENNY (CALLEJON) MATIMYAS BLUMENTRITT 300 2040 R5

BETINA G. TUASON LUZON AVE. 300 2040 R5

LUZON AVE. DONA CONSUELO 300 2040 R5
DONA CONSUELO END 300 2040 R5
BIYAYA BAGUMBAYAN SAKLOLO 350 2380 R5

SAKLOLO MATIPID 350 2380 R5
MATIPID M.A. SANTOS 350 2380 R5
M.A. SANTOS BAGUMBAYAN 350 2380 R5
BLUMENTRITT G. TUASON ST. LOT 350 2680 R5

ST. LOT SANTISIMA TRINIDAD 350 2680 R5
SANTISIMA TRINIDAD ILAW NG NAYON 300 2680 R5
ILAW NG NAYON BALIC-BALIC 300 2040 R5
BALIC-BALIC LEALTED 300 2040 R5
LEALTED STA. CRUZ 300 2040 R5
STA. CRUZ ST. LOT 300 2040 R5
ST. LOT MATIMYAS 300 2040 R5
MATIMYAS M. HALILI 300 2040 R5
M. HALILI JAIME 300 2040 R5
JAIME BENNY 350 2040 R5
BENNY ALEX 350 2040 R5
ALEX T. ANZURES 350 2040 R5
T. ANZURES STO. TOMAS 350 2040 R5
STO. TOMAS SUSAN 350 2040 R5
SUSAN MARQUITOS 350 2040 R5
MARQUITOS MERCEDES 350 2040 R5
MERCEDES REMEDIOS 350 2040 R5
REMEDIOS TRES MARIAS 350 2040 R5
TRES MARIAS ESPANA 420 3060 R5
P. FLORENTINO PIY MARGALL 420 3060 R5
PIY MARGALL DAPITAN 350 3060 R5

RETIRO A. BONIFACIO 300 2040 R5
BOBBY TUASON PINA AVE. R. DELOS SANTOS 560 4590 R5

R. DELOS SANTOS SANTOL 560 4590 R5
BOHOL G. TUASON LUZON AVE. 300 2040 R5

LUZON AVE. VISAYAN AVE. 300 2040 R5
MINDANAO END 300 2040 R5
BRILLANTES LEGARDA LAVANDEROS 350 2380 R5

LAVANDEROS LARDIZABAL 350 2380 R5
LARDIZABAL CASTANOS 350 2380 R5
BRIXTON HILL SOCIEGO END 490 3750 R5
BUENOS AIRES D. SANTIAGO ALTURA 490 3750 R5

ALTURA MANGA AVE. 490 3750 R5
C. ARELLANO PUREZA G. ARANETA 450 3820 R5

G. ARANETA END 450 3820 R5
C. M. RECTO QUEZON BLVD. MORAYTA 4480 30000 C2

MORAYTA J. FAJARDO 4200 30000 C2
J. FAJARDO LEGARDA 4200 30000 C2
CALABASH ROAD G. TUASON SANTISIMA TRINIDAD 330 2240 R5

SANTISIMA TRINIDAD BALIC-BALIC 350 2380 R5
BALIC-BALIC J. FAJARDO 310 2110 R5
(LEALTED EXTN.)
J. FAJARDO (LEALTED EXTN.) 310 2110 R5
MATIMYAS
MATIMYAS CALABASITA 310 2110 R5
CALAMBA ANTIPOLO SAN DIEGO 350 2680 R5

SAN DIEGO P. LEONCIO 350 2680 R5
P. LEONCIO KUNDIMAN 350 2680 R5
KUNDIMAN CRAIG 350 2680 R5
CRAIG METRICA 350 2680 R5
METRICA A. MACEDA 350 2680 R5

A. MACEDA BASILIO 350 2680 R5
BASILIO INSTRUCCION 350 2680 R5
SISA IBARRA 350 2680 R5
IBARRA CRISOSTOMO 350 2680 R5
CRISOSTOMO CASAÑAS 350 2680 R5
CASAÑAS BLUMENTRITT 350 2680 R5
CAROLA J. FAJARDO S. LOYOLA 350 2680 R5

S. LOYOLA ESPANA 350 2680 R5
ESPANA PIY MARGALL 350 2680 R5
LAONG LAAN DIMASALANG 350 2680 R5
DIMASALANG 350 2680 R5
CASANAS BLUMENTRITT PIY MARGAL 420 2860 R5

LAONG LAAN MA. CLARA 390 2650 R5
MA. CLARA SIMOUN 390 2650 R5
CASTANOS MANRIQUE G. TUASON 490 3750 R5

G. TUASON LIPA 490 3750 R5
CATALUNA LEPANTO ESPANA 900 9180 R3

ESPANA I. DELOS REYES 840 8570 R3
J. BARLIN QUEZON BLVD. 840 8570 R3
CAVITE L. RIVERA ANDRADE 630 6430 C4

ANDRADE ISAGANI 630 6430 C4
ISAGANI ELIAS 630 6430 C4
ELIAS KARAPATAN 630 6430 C4
KARAPATAN AURORA BLVD. 630 6430 C4
CEBU G. TUASON LUZON AVE. 300 2550 R5


MINDANAO END 300 2550 R5
CENTRO LEPANTO ESPANA 750 7650 R3
CLOTILDE DE DIOS R. MAGSAYSAY BLVD. QUINTANA 560 4280 R5

QUINTANA END 560 4280 R5
CONCEPCION CALLEJON
(STA. CLARA) P. NOVA GALICIA 420 3570 R5
GALICIA MORET 420 3570 R5
CONCHING ANDALUCIA DAPITAN 560 5710 R4
CONRADO LERMA QUEZON BLVD. R. PAPA 2520 17500 C3

R. PAPA P. PAREDES 2520 17500 C3
CONSTANCIA EST. VALENCIA AREVALO 420 3200 R5

AREVALO G. TUASON 420 3200 R5
G. TUASON HONRADEZ 420 3200 R5
J. FAJARDO LEPANTO 420 3200 R5
LEPANTO ESPANA 420 3200 R5
CONSUELO GOV. FORBES PISTA 490 4000 R5

PISTA ELIAS 490 4000 R5
CORDILLERA PASIG RIVER LUBIRAN 420 3200 R5

LUBIRAN M. ARAULLO 420 3200 R5
M. ARAULLO MANILA RAILROAD 420 3200 R5
MANILA RAILROAD BATAAN 420 3200 R5
BATAAN VALENZUELA 420 3200 R5

CORREGIDOR
(VALENZUELA SUBD.) BATAAN 1st ST. 420 3200 R5
CRAIG G. TUASON HONRADEZ 380 2900 R5

FIRMEZA END 350 2680 R5
END J. FAJARDO (LEALTED) 420 3200 R5
J. FAJARDO (LEALTED) S.H. LOYOLA (LEPANTO) 420 3200 R5
S.H. LOYOLA ESPANA 420 3200 R5
MAKILING DIMASALANG 420 3200 R5
CRISOSTOMO BLUMENTRITT P. FLORENTINO 350 2680 R5

P. FLORENTINO M.J. CUENCO 350 2680 R5
M.J. CUENCO LAONG LAAN 350 2680 R5
DALISAY SAN JUAN RIVER 350 2680 R5

SAN JUAN RIVER MAKISIG 350 2680 R5
MAKISIG BACOLOD 350 2680 R5
BACOLOD LAKAS 350 2680 R5
LAKAS KALINGA 350 2680 R5
DAMAYAN LAKAS KALINGA 350 2680 R5

KALINGA LAKAS 350 2680 R5
DANGAL BAGUMBAYAN MASIKIP 350 2680 R5

MASIKIP MAGTANGGOL 350 2680 R5
MAGTANGGOL BAGUMBAYAN 350 2680 R5

BAGUMBAYAN MAKISIG 350 2680 R5
MAKISIG SAN JUAN RIVER 350 2680 R5
A. MENDOZA JUANING 1190 9100 C4
JUANING NAVARRA 1190 9100 R3
NAVARRA ROSARITO 1190 9100 C4
ROSARITO ASTURIAS 1190 9100 C4
ASTURIAS ANTONIO 1190 9100 C4
ANTONIO GRAL. V. CONCEPCION 1050 9100 C4
GRAL. V. CONCEPCION ALFREDO 1050 8400 C4
ALREDO GELINOS 1050 8400 C4
GELINOS GOV. FORBES 1050 8400 C4
GOV. FORBES DOS CASTILLAS 840 6720 C4
DOS CASTILLAS CAROLA 840 6720 C4
CAROLA DON QUIJOTE 840 6720 C4
DON QUIJOTE M. CRISTINA 840 6720 C4
M. CRISTINA M. DELA FUENTE 840 6720 C4
M. DELA FUENTE PEPIN 840 6720 C4
PEPIN V.G. CRUZ 840 6430 C4
V.G. CRUZ MIGUELIN 730 5820 C5
MIGUELIN CONSTANCIA 730 5820 C5
CONSTANCIA PRUDENCIO 730 5820 C5
PRUDENCIO ALGECIRAS 730 5820 C5
ALGECIRAS MRR CO. 730 5820 C5
MRR CO. ANTIPOLO 730 5820 C5
ANTIPOLO SAN DIEGO 730 5820 C5
SAN DIEGO P. LEONCIO 730 5820 C5
P. LEONCIO KUNDIMAN 730 5820 C5
KUNDIMAN CRAIG 730 5820 C5
CRAIG METRICA 730 5820 C5
METRICA A. MACEDA 730 5820 C5
A. MACEDA BASILIO 630 5820 C5
BASILIO INSTRUCCION 630 5820 C5
INSTRUCCION SISA 630 5820 C5
SISA IBARRA 630 5820 C5
IBARRA CRISOSTOMO 630 5820 C5
CRISOSTOMO CASANAS 630 5820 C5
CASANAS MUSA 630 5820 C5
MUSA JOSEFINA 630 5820 C5
JOSEFINA BLUMENTRITT 630 5820 C5

DELGADO LEGARDA GUIDOTE 490 5000 R5
GUIDOTE MAIN 490 5000 R5
DIMASALANG GOV. FORBES DOS CASTILLAS 840 6720 C4

CAROLA MA. CLARA 840 6720 C4
MA. CLARA CONSUELO 840 6720 C4
CONSUELO M. DELA FUENTE 840 6720 C4
V.G. CRUZ CONSTANCIA 700 6720 C4
CONSTANCIA BALAQUER 700 6720 C4
BALAQUER ALGECIRAS 700 6720 C4
ALGECIRAS ANTIPOLO 700 6720 C4
ANTIPOLO P. LEONCIO 700 6720 C4
P. LEONCIO KUNDIMAN 700 6720 C4
CRAIG MAKILING 840 6720 C4
MAKILING METRICA 840 6720 C4
A. MACEDA RETIRO 840 6720 C4
RETIRO BLUMENTRITT 840 6720 C4
DOMINGO AMPIL MAGSAYSAY MARIANO 560 4280 R5

MARIANO N.D.C. 560 4280 R5
DOMINGO SANTIAGO ALTURA EXTN. B. AIRES 390 2700 R5

B. AIRES VIGAN 390 2700 R5
VIGAN PELAEZ 390 2700 R5
PELAEZ MINDANAO 490 3750 R5
MINDANAO DONA CONSUELO 490 3750 R5
DONA CONSUELO LUZON AVENUE 490 3750 R5
LUZON AVENUE G. TUAZON 490 3750 R5
DON MANUEL DON BENITO LEGARDA G. TUASON 300 3000 R5
DON QUIJOTE ESTERO LEALTED S.H. LOYOLA 560 5700 R4

ESPANA PIY MARGALL 670 5690 R4
PIY MARGALL N.J. CUENCO 630 6420 R4

N.J. CUENCO DAPITAN 630 6420 R4
DOS CASTILLAS LEALTED LEPANTO 520 4000 R5

LEPANTO ESPANA 520 4000 R5
M.J. CUENCO DAPITAN 630 5360 R5
DIMASALANG MA. CLARA 730 7450 R4
MA. CLARA ARAGON 730 7450 R4
DUHAT NAGTAHAN VALENCIA 490 5000 R5
DUPIL P. SANCHEZ SALAYSAY 422 4200 R5

SALAYSAY AGHAM 420 4200 R5
AGHAM ALIW-IW 420 4200 R5
E. QUINTOS
(P. LEONCIO) G. TUASON HONRADEZ 420 2860 R5
J. FAJARDO ESPANA 420 2860 R5
P. FLORENTINO P. MARGALL 420 2860 R5
P. MARGALL DAPITAN 420 2860 R5
DAPITAN MA. CLARA 490 3330 R5
MA. CLARA CALAMBA 490 4170 R5
G. TUASON S.H. LOYOLA 490 2610 R5
S.H. LOYOLA LAONG LAAN 490 5000 R5
LAONG LAAN SIMOUN 490 4170 R5
ELIAS ARAGON CONSUELO 420 3570 R5

CONSUELO BECERIA 420 3570 R5
BECERIA BELAGUER 420 3570 R5
BELAGUER M.R.R. CO. 420 3570 R5

M.R.R. CO. TIAGO 490 4170 R5
ELOISA ESPANA I. DELOS REYES 560 4900 R5

ERNESTO VALLEJO J.C. CUENCO SANTOS 490 4000 R5
ESPANA P. PAREDES P. CAMPA 2000 15300 C3

P. CAMPA CATALUNA 2000 15300 C3
CATALUNA P. NOVAL 2000 15300 C3
P. NOVAL GALICIA 2000 15300 C3
GALICIA MORET 2000 15300 C3
MORET CENTRO 2000 15300 C3
CENTRO M. JOCSON 2000 15300 C3
M. JOCSON F. CAYCO 2000 15300 C3
F. CAYCO EXTRAMADURA 2000 15300 C3
EXTRAMADURA GOV. FORBES 2000 15300 C3
GOV. FORBES EARNSHAW 1700 13000 C3
EARNSHAW DOS CASTILLAS 1700 13000 C3
CAROLA M. DELA FUENTE 1700 13000 C3
V.G. CRUZ MIGUELIN 1700 13000 C3
MIGUELIN CONSTANCIA 1700 13000 C3
CONSTANCIA PRUDENCIO 1700 13000 C3
PRUDENCIO ALGECIRAS 1700 13000 C3
ALGECIRAS ANTIPOLO 1700 13000 C3
ANTIPOLO SAN DIEGO 1700 13000 C3
SAN DIEGO E. QUINTOS 1700 13000 C3
E. QUINTOS KUNDIMAN 1500 12000 C4
CRAIG METRICA 1500 12000 C4
A. MACEDA BASILIO 1500 12000 C4

IBARRA BLUMENTRITT 1500 12000 C4
BLUMENTRITT MACARAIG 1500 12000 C4
MACARAIG CITY LIMIT 1500 12000 C4
EXTRAMADURA ALCANTARA JHOCSON 840 5710 R4

JHOCSON J. FAJARDO 840 5710 R4
J. FAJARDO S. H. LOYOLA 840 5710 R4
S. H. LOYOLA ESPANA 1300 11050 R2
F. CAYCO (ISABEL) ESPANA P. MARGALL 840 6430 C4

P. MARGALL M. EARNSHAW 630 5400 R5
M. EARNSHAW J. FAJARDO 630 5400 R5
J. FAJARDO F. JHOCSON 630 5400 R5
F. JHOCSON ALCANTARA 630 5400 R5
ALCANTARA P. GUEVARRA 560 5400 R5
P. GUEVARRA G. TUASON 560 5400 R5
F. JOHCSON M. EARNSHAW MORE EXTN. 560 4210 R5

MORE EXTN. ST. LOT 450 3060 R5
ST. LOT M. JHOCSON 420 3060 R5
M. JHOCSON SANCHO PENZA 420 3060 R5
SANCHO PENZA F. CAYCO 420 3060 R5
F. CAYCO MONTANA 350 2700 R5
MONTANA EXTRAMADURA 350 2700 R5
EXTRAMADURA GOV. FORBES 350 2700 R5
GOV. FORBES ST. LOT 350 2700 R5
FELINA MARIA CLARA ARAGON 420 4500 R5

(EST. DE SAMPALOC)
ARAGON J. FAJARDO 420 4500 R5
J. FAJARDO S.H. LOYOLA 420 4500 R5
FELIPE
(CAL LEGARDA
ESTATE) BLUMENTRITT BATANES 300 2040 R5
FIFTH ST.

(ANG BUHAY III-B) GUADALCANAL ANG BUHAY 300 3000 R5
FIRMEZA M. DELA FUENTE PEPIN 420 4000 R5

PEPIN V.G. CRUZ 420 4000 R5
V.G. CRUZ MIGUELIN 420 4000 R5
PRUDENCIO ALGECIRAS 420 4000 R5
ALGECIRAS M.R.R. CO. 420 4000 R5
M.R.R. CO. ANTIPOLO 420 4000 R5
ANTIPOLO SAN DIEGO 420 4000 R5
SAN DIEGO E. QUINTOS 350 3500 R5
E. QUINTOS KUNDIMAN 350 3500 R5
CRAIG H. VENTURA 350 3500 R5
T. ANZURES 3rd ST. 350 3500 R5
3rd ST. 2nd ST. 350 3500 R5
2nd ST. 1st ST. 350 3500 R5
1st ST. CALABASH ROAD 350 3500 R5
FIRST ST.
(ANG BUHAY
SUBD. III-B) GUADALCANAL ANG BUHAY 300 3000 R5
FIRST ST.
(LEGARDA I-A) HONRADEZ EXTN. FIRMEZA 300 3000 R5
FIRST ST.
(VALENZUELA
SUBD. III-B) BATAAN CORREGIDOR 420 3000 R5
CORREGIDOR V. MAPA 420 3000 R5
FOURTH ST.
(ANG BUHAY III-B) GUADALCANAL ANG BUHAY 300 3000 R5
G. ARANETA
(A. TUAZON SUBD.) J.A. SANTOS M. ARAULLO 490 3750 R5
M. ARAULLO ARELLANO 490 3750 R5

G. TUASON CASTANES M. ARENAS 630 6430 C4
M. ARENAS M. JHOCSON 630 6430 C4
M. JHOCSON E. CAYCO 630 6430 C4
E. CAYCO TERESITA 630 6430 C4
TERESITA ESTERO 630 6430 C4
ESTERO GRAL GERONIMO 560 5710 R4
GRAL GERONIMO VERDAD 560 5710 R4
VERDAD M. DELA FUENTE 560 5710 R4
M. DELA FUENTE PEPIN 560 5710 R4
E. QUINTOS D. SANTIAGO 590 6000 R4
D. SANTIAGO ROSARIO 590 6000 R4
ROSARIO PALAWAN 590 6000 R4
PALAWAN BETINA 590 6000 R4
BETINA MINDORO 590 6000 R4
MINDORO LEO 590 6000 R4
LEO MASBATE 590 6000 R4
MASBATE MA. LUISA 590 6000 R4
MA. LUISA NEGROS 590 6000 R4
NEGROS NORMA 590 6000 R4
NORMA SAMAR 590 6000 R4
SAMAR LEYTE DE SUR 590 6000 R4
LEYTE DE SUR LEYTE DEL NORTE 590 6000 R4
LEYTE DEL NORTE GERARDO 590 6000 R4
GERARDO BOHOL 590 6000 R4
BOHOL VALDEZ 590 6000 R4
VALDEZ CEBU 590 6000 R4
CEBU PANAY 590 6000 R4
PANAY BATAAN 590 6000 R4
BATAAN BATANES 590 6000 R4
GALICIA ESPANA S.H. LOYOLA 840 8570 R3

S.H. LOYOLA STA. CLARA 700 5950 R4
STA. CLARA SAN ANTON 700 5950 R4
SAN ANTON SAN PERFECTO 700 5950 R4
SAN PERFECTO CONCEPCION 700 5950 R4
CONCEPCION LA PAZ 700 5950 R4
LA PAZ END 700 5950 R4
GASTAMBIDE LEGARDA SAN ANTON 840 6430 C4

SAN ANTON TORTOLIZA 840 6430 C4
TORTOLIZA LEPANTO 840 6430 C4
GELINOS DAPITAN LAONG LAAN 630 5350 R5

MA. CLARA ANDALUCIA 630 5350 R5
GERARDO
(CALLEJON LEGARDA
ESTATE) G. TUASON LUZON AVE. 300 3000 R5
VISAYAN AVE. MINDANAO AVE. 300 3000 R5
MINDANAO AVE. END 300 3000 R5
GOV. FORBES NAGTAHAN G. TUASON 1120 8570 C4

G. TUASON P. GUEVARRA 1120 8570 C4
P. GUEVARRA ALCANTARA 1120 8570 C4
ALCANTARA F. JHOCSON 1120 8570 C4
F. JHOCSON J. FAJARDO 1120 8570 C4
J. FAJARDO S.H. LOYOLA 1120 8570 C4
S.H. LOYOLA ESPANA 1330 10170 C4
ESPANA P. FLORENTINO 1330 10170 C4
P. FLORENTINO P. MARGALL 1330 10170 C4
P. MARGALL DAPITAN 1330 10170 C4
DAPITAN LAONG LAAN 1120 8570 C4
LAONG LAAN MA. CLARA 1120 8570 C4
MA. CLARA ANDALUCIA 1120 8570 C4
ANDALUCIA MILAGROS 1010 8570 C4
MILAGROS KALIMBAS 1010 8570 C4
P. GUEVARRA TAYUMAN 1010 7730 C4

GRAL GERONIMO G. TUASON HONRADEZ 420 3570 R5
HONRADEZ CAROLA 420 3570 R5
CAROLA SOBRIEDAD 420 3570 R5
GRAL V. CONCEPCION LAONG LAAN DAPITAN 630 6430 R4

DAPITAN A. MENDOZA 520 5300 R5
GUADALCANAL V. MAPA FIRST ST. 420 3570 R5

FIRST ST. SECOND ST. 420 3570 R5
SECOND ST. THIRD ST. 420 3570 R5
THIRD ST. 4th ST. 420 3570 R5
4th ST. 5th ST. 420 3570 R5
5th ST. ANG BUHAY 420 3570 R5
ANG BUHAY MET. WATER DIST. 420 3570 R5
MET. WATER DIST. PINABUKLOD 350 3000 R5
PINABUKLOD PAGKAKAISA 350 3000 R5
PAGKAKAISA MASIKAP 350 3000 R5
MASIKAP PAG-ASA 350 3000 R5
PAG-ASA END 350 3000 R5
GUIDOTE LEGARDA MAIN 490 5000 R5
HIPODROMO MAGSAYSAY BLVD. END 520 3980 R5
HIPODROMO SUBD.
(ST. LOTS) HONORIO VENTURA BALIC-BALIC 300 3000 R5
(FIRMEZA)
HONORIO VENTURA FIRMEZA LEALTED EXTN. 300 3000 R5

LEALTED EXTN. SISA EXTN. 300 3000 R5
SISA EXTN. IBARRA EXTN. 300 3000 R5
IBARRA EXTN. MATIMYAS 300 3000 R5
HONRADEZ GRAL. GERONIMO AMELIA 420 3000 R5

AMELIA VERDAD 420 3000 R5
VERDAD M. DELA FUENTE 420 3000 R5
PEPIN C.G. CRUZ 420 3000 R5
C.G. CRUZ MIGUELIN 420 3000 R5

CRAIG 3rd ST. 350 3000 R5
3rd ST. 2nd ST. 350 3000 R5
2nd ST. 1st ST. 350 3000 R5
1st ST. G. TUASON 350 3000 R5
IBARRA H. VENTURA MATIMYAS 300 2550 R5

MATIMYAS BLUMENTRITT 350 3000 R5
BLUMENTRITT ESPANA 420 3000 R5
DAPITAN MA. CLARA 380 3000 R5
ILAW NG BAYAN CALABASH ROAD BLUMENTRITT 300 2500 R5
INSTRUCCION BALIC-BALIC J. FAJARDO 300 2500 R5

J. FAJARDO MATIMYAS 300 2500 R5
MATIMYAS ESPANA 380 2550 R5

ISABELO DELOS REYES ESTERO P. PAREDES 770 7850 R3

P. PAREDES PAQUITA 770 7850 R3
PAQUITA P. CAMPA 770 7850 R3
P. CAMPA ADELINA 770 7850 R3
ADELINA CATALUNA 770 7850 R3
CATALUNA ELOISA 770 7850 R3
ELOISA P. NOVAL 770 7850 R3
ISAGANI N. ANTIPOLO TIAGO 490 3750 R5

J. ABAD SANTOS
(A. TUASON JR. SUBD.) PUREZA G. ARANETA 450 3440 R5
G. ARANETA ARELLANO 450 3440 R5
J. BARLIN ANDALUCIA P. CAMPA 700 7140 R4

P. CAMPA ADELINA 700 7140 R4
ADELINA CATALUNA 700 7140 R4
CATALUNA ELOISA 700 7140 R4
ELOISA P. NOVAL 700 7140 R4
J. FAJARDO M. EARNSHAW CRAIG 460 3520 R5
J. FAJARDO (EXTN.) INSTRUCCION 300 2550 R5

INSTRUCCION H. VENTURA 300 2550 R5
T. ANZURES T. ALONZO 300 2550 R5
T. ALONZO V. ALINDADA 300 2550 R5
V. ALINDADA M. HALILI 300 2550 R5
M. HALILI M. SANTIAGO 300 2550 R5
M. SANTIAGO CALABASH 300 2550 R5
CALABASH BLUMENTRITT 300 2550 R5
J. FAJARDO (LEALTED) M. EARNSHAW S. PANZA 630 5360 R5

S. PANZA D. CAYCO 630 5360 R5

D. CAYCO MONTANA 630 5360 R5
MONTANA EXTRAMADURA 630 5360 R5
EXTRAMADURA CALLEJON 630 5360 R5
CALLEJON GOV. FORBES 630 5360 R5
GOV. FORBES FELINA 630 5360 R5
FELINA DOS CASTILLAS 630 5360 R5
DOS CASTILLAS CAROLA 520 3980 R5
CAROLA DON QUIJOTE 520 3980 R5
DON QUIJOTE M. CRISTINA 520 3980 R5
M. CRISTINA M. DELA FUENTE 520 3980 R5
PEPIN V. G. CRUZ 520 3980 R5
V. G. CRUZ MIGUELIN 520 3980 R5
KUNDIMAN MATIMYAS 460 3520 R5
J. FIGUERAS ALEGRIA PALTOC 350 3000 R5
J. FIGUERAS
(BUSTILLOS) LEGARDA SAN ANTON 2520 12850 C3
A. MENDOZA 560 4280 R5
JAIME MATIMYAS BLUMENTRITT 300 3000 R5

JOSEFA ESCODA B. TUASON L. VALLEJO 490 3500 R5

L. VALLEJO SANTOL 490 3500 R5
JOSEFINA M.J. CUENCO DAPITAN 300 2550 R5

DAPITAN END 300 2550 R5
END END 380 3000 R5
END MAGHALI 380 3000 R5
MAGHALI STO. TOMAS 380 3000 R5

STO. TOMAS MAGHALI 380 3000 R5
JUANING DAPITAN A. MENDOZA 560 5710 R4
KALINGA SAN JUAN RIVER MAKISIG 380 3000 R5

MAKISIG BACOOD 380 3000 R5
BACOOD LAKAS 380 3000 R5
LAKAS SALAMICIM 380 3000 R5
SALAMICIM DAMAYAN 380 3000 R5
DAMAYAN DALISAY 380 3000 R5
KARAPATAN BECARA BALAGUER 420 3000 R5

BALAGUER M.R.R. CO. 420 3000 R
KASARINLAN BALIC-BALIC ELEM. SCH. G. TUASON 300 3000 R5
KATWIRAN END BATAS 380 3000 R5

BATAS LUBIRAN 380 3000 R5
LUBIRAN 380 2700 R5
KUNDIMAN G. TUASON HONRADEZ 300 3000 R5

LAPZA (CAL.
STA. CRUZ SUBD.) ESTERO ALEX GALICIA 380 3870 R5
LAPZA (CAL. STA.

CRUZ SUBD.) GALICIA END 380 3870 R5

LAKANDILI SALUYSOY ALIW-IW 420 3500 R5
LAKAS DALISAY DAMAYAN 380 3000 R5

DAMAYAN SALAMISIM 380 3000 R5
KALINGA DAMAYAN 380 3000 R5
DAMAYAN LUBIRAN 380 3000 R5
LANDCOM VILLAGE
SUBD. ALL STREETS LUNES 450 3440 R5
LUNES MARTES 450 3440 R5
MARTES MIYERKOLES 450 3440 R5
MIYERKOLES HUEBES 450 3440 R5
HUEBES VIERNES 450 3440 R5
VIERNES SABADO 450 3440 R5
SABADO LINGGO 450 3440 R5
LANGIT LAONG LAAN MA. CLARA 840 6200 R5
LAONG LAAN ANDALUCIA ROSARIO 840 8570 C4

ROSARIO ASTURIAS 840 8570 C4
ASTURIAS ANTONIO 840 8570 C4
ANTONIO V. CONCEPCION 840 8570 C4
V. CONCEPCION ALFREDO 840 8570 C4
ALFREDO GELINOS 840 8570 C4
GELINOS LANGIT 840 8570 C4
LANGIT GOV. FORBES 840 8570 C4
GOV. FORBES DOS CASTILLAS 560 5710 R4
V. G. CRUZ MIGUELIN 560 5710 R4
M.R.R. CO. SAN DIEGO 420 4280 R5

CRISOSTOMO CASANAS 420 4280 R5
CASANAS MUSA 420 4280 R5
MUSA BLUMENTRITT 420 4280 R5
LAPIDARIO LEGARDA LAVANDEROS 420 4280 R5

LAVANDEROS LARDIZABAL 420 4280 R5
LARDIZABAL J. FIGUERAS MANRIQUE 560 5710 R5

MANRIQUE BRILLANTES 560 5710 R5
BRILLANTES LAPIDARIO 560 5710 R5
LAPIDARIO PEDROSA 560 5710 R5
PEDROSA M. JOCSON 560 5710 R5
M. JOCSON RIANZARES 560 5710 R5
RIANZARES SIKATUNA 560 5710 R5
SIKATUNA MABINI 560 5710 R5
MABINI STA. TERESA 560 5710 R5
STA. TERESA PEPIN 450 4590 R5
V.G. CRUZ ESTERO 450 4590 R5
ESTERO SAN JOSE 450 4590 R5
SAN JOSE PRUDENCIO 450 4590 R5
PRUDENCIO PUREZA 450 4590 R5
PUREZA MAGANDA 450 4590 R5
MAGANDA PALTOK 450 4590 R5
LAVANDEROS MANRIQUE BRILLANTES 560 4500 R5

BRILLANTES LAPIDARIO 560 4500 R5
LAPIDARIO PEDROSA 560 4500 R5
PEDROSA M. JOCSON 560 4500 R5
LEGARDA C.M. RECTO GASTAMBIDES 2520 17500 C3

GASTAMBIDES M. DELOS SANTOS 2520 17500 C3
M. DELOS SANTOS DELGADO 2520 17500 C3
DELGADO GUIDOTE 2520 17500 C3
GUIDOTE F. FIGUERAS 2520 17500 C3
F. FIQUERAS MANRIQUE 1960 13330 C3
MANRIQUE BRILLANTES 1960 13330 C3
BRILLANTES LAPIDARIO 1960 13330 C3
LAPIDARIO PEDROSA 1960 13330 C3
PEDROSA M. JOCSON 1960 13330 C3
M. JOCSON RIANZARES 1480 11500 C4
RIANZARES SIKATUNA 1400 11500 C4
SIKATUNA STA. TERESITA 1400 11500 C4
STA. TERESITA ESTERO 1400 11500 C4
ESTERO LORETO 1400 11500 C4
LORETO ROTONDA 1400 11500 C4
LEO G. TUASON LUZON AVE. 300 3000 R5

LUZON AVE. DONA CONSUELO 300 3000 R5
END T. TUASON 300 3000 R5
T. TUASON ST. LOT 10 300 3000 R5
LEONOR RIVERA ANTIPOLO CAVITE 630 6430 C4
LEPANTO R. PAPA P. PAREDES 1960 13330 C3

P. PAREDES TORTUOSA 1960 13330 C3
TORTUOSA P. CAMPA 1050 8030 C4
P. CAMPA CATALUNA 1050 8030 C4
CATALUNA P. NOVAL 1050 8030 C4
P. NOVAL GALICIA 1050 8030 C4
GALICIA MORET 840 6430 C4
MORET CENTRO 840 6430 C4
CENTRO M. JOCSON 840 6430 C4
M. JOCSON F. CAYCO 840 6430 C4
F. CAYCO M. EARNSHAW 840 6430 C4
M. EARNSHAW GOV. FORBES 840 6430 C4
GOV. FORBES DOS CASTILLAS 520 4990 R5

A. MACEDA MATIMYAS 420 3570 R5
LEYTE (VALENZUELA
SUBD.) BATAAN LINGAYAN 420 3500 R5
LINGAYAN P. SANCHEZ 420 3500 R5
LEYTE DEL NORTE G. TUASON LUZON AVE. 300 2550 R5

LEYTE DEL SUR G. TUASON LUZON AVE. 300 2550 R5

LIGAYA ALEGRIA PALTOC 360 3800 R5
LILING ROCES PINA AVE. BOHOL EXTN. 490 4170 R5

BOHOL EXTN. CEBU EXTN. 490 4170 R5
CEBU EXTN. ROXAS EXTN. 490 4170 R5
ROXAS EXTN. PANAY EXTN. 490 4170 R5
PANAY EXTN. BATANES 490 4170 R5
LINGAYEN BATAAN 3rd ST. 420 3500 R5

3rd ST. LEYTE 420 3500 R5

LORETO LEGARDA M. FRANCISCO 490 5000 R5
M. FRANCISCO G. TUASON 490 5000 R5
G. TUASON HONRADEZ 490 5000 R5
LUBIRAN SAN JUAN RIVER MAKISIG 490 3750 R5

LAKAS DALISAY 490 3750 R5
DALISAY MAGISTRADO MAPA 490 3750 R5
MAGISTRADO MAPA NAGISTRADO ALBERT 490 3750 R5
NAGISTRADO ALBERT CORDILLERA 490 3750 R5
LUZON AVE. DOMINGO SANTIAGO ROSARIO 300 3060 R5

LUZON AVENUE DOMINGO LEO 300 3060 R5

LEO MA. TERESA 300 3060 R5
MA. TERESA MA. LUISA 300 3060 R5
SAMAR LEYTE DEL SUR 300 3060 R5
LEYTE DEL SUR LEYTE DEL NORTE 300 3060 R5
CEBU ROXAS 300 3060 R5
ROXAS PANAY 300 3060 R5
M. ARAULLO
(G. TUAZON JR. SUBD.) PUREZA G. ARANETA 490 4000 R5
G. ARANETA J.P. SANTOS 490 4000 R5
M. ARENAS CASTANOS G. TUASON 490 5000 R5

G. TUASON SOR PETRONILLA 490 5000 R5

SOR PETRONILLA SAN ANTON 490 5000 R5
M. DELA FUENTE MAGSAYSAY BLVD. LARDIZABAL 630 6430 C4

LARDIZABAL AREVALO 630 6430 C4
AREVALO AREVALO 630 6430 C4
AREVALO G. TUASON 630 6430 C4
G. TUASON HONRADEZ 560 5710 C5
HONRADEZ FIRMEZA 560 5710 C5
FIRMEZA SOBRIEDAD 560 5710 C5
SOBRIEDAD J. FAJARDO 630 5710 C5
J. FAJARDO LEPANTO 840 6430 C4
LEPANTO ESPANA 840 6430 C4
MA. CLARA DIMASALANG 490 3750 R5
M. EARNSHAW SAN ANTON SULUCAN 1050 8030 C4

SULUCAN J. FAJARDO 840 6430 C4
J. FAJARDO F. CAYCO 840 6430 C4
F. CAYCO MONTANA 840 6430 C4
MONTANA S.H. LOYOLA 840 6430 C4
S.H. LOYOLA GOV. FORBES 1120 8570 C4
GOV. FORBES ESPANA 1120 8570 C4
M. JOCSON (LIPA) LEGARDA LAVANDORES 560 4500 R5

LAVANDORES LARDIZABAL 560 4500 R5
LARDIZABAL CASTANOS 560 4500 R5
CASTANOS G. TUASON 560 4500 R5
G. TUASON ALCANTARA 560 5000 R5
ALCANTARA F. JHOCSON 560 5000 R5
F. JHOCSON J. FAJARDO 560 3000 R5
M. SANTIAGO BALIC-BALIC LEALTED 300 3000 R5

LEALTED MATIMYAS 300 3000 R5
MABINI

(CAL LARDIZABAL) G. TUAZON 30 3000 R5
MACARAIG ESPANA P. FLORENTINO 300 3000 R5

P. FLORENTINO TACIO 300 3000 R5
TACIO P. MARGALL 300 3000 R5
P. MARGALL END 300 3000 R5
MAG. ABAD SANTOS LUBIRAN MAG. ARAULLO 380 3000 R5

MAG. ARAULLO MAG. VILLAMOR 380 3000 R5
MAG. VILLAMOR MAG. TORRES 380 3000 R5
MAG. TORRES MAG. ARELLANO 380 3000 R5
MAG. ABELLANO END MAG. MAPA 380 3000 R5

MAG. MAPA MAG. ALBERT 380 3000 R5
MAG. ALBERT MAG. ARAULLO 380 3000 R5
MAG. ALBERT LUBIRAN MAG. ARAULLO 380 3000 R5

MAG. VILLAMOR MAG. TORRES 380 3000 R5
MAG. ARAULLO BIYAYA MAG. J. SANTOS 380 3000 R5

MAG. J. SANTOS MAG. MAPA 380 3000 R5
MAG. ALBERT MAG. ARAULLO 380 3000 R5
MAG. ARAULLO CORDILLERA 380 3000 R5
MAG. ARELLANO END MAG. J. SANTOS 380 3000 R5
MAG. VILLAMOR MAG. J.A. SANTOS 3rd ST. 380 3000 R5

3rd ST. 2nd ST. 380 3000 R5
2nd ST. MAG. MAPA 380 3000 R5
MAGANDA MAGSAYSAY BLVD. LARDIZABAL 450 4000 R5
MAGHALI JOSEFINA END 280 3000 R5

END STO. TOMAS 280 3000 R5
STO. TOMAS ST. LOT 350 3000 R5
ST. LOT JOSEFINA 350 3000 R5

JOSEFINA MATIMYAS 350 3000 R5
MATIMYAS MASIKAP 350 3000 R5
MAGISTRADO
IMPERIAL THIRD ST. SECOND ST. 380 3000 R5
SECOND ST. MAG. MAPA 380 3000 R5
MAGISTRADO MAPA LUBIRAN MAG. ARAULLO 420 3000 R5

MAG. VILLAMOR MAG. IMPERIAL 420 3000 R5
MAG. IMPERIAL MAG. TORRES 420 3000 R5
MAG. ARELLANO M.R.R CO. 420 3000 R5
MAGISTRADO TORRES MAG. J.A. SANTOS 3rd ST. 380 3000 R5

3rd ST. MAG. MAPA 380 3000 R5
MAGSIKAP
(ANG BUHAY SUBD.) GUADALCANAL V. MAPA 350 3000 R5
MAGSIKAP
(RIVERSIDE SUBD.) DANGAL DANGAL 350 3000 R5
MATIPID BIYAYA BIYAYA 380 3000 R5
MAGTANGOL BAGUMBAYAN DANGAL 380 3000 R5
MAIN GUIDOTE SAN ANTON 490 3750 R5
MAKAMISA TACIO P. FLORENTINO 300 2500 R5

P. FLORENTINO END 300 2500 R5
MAKILING DIMASALANG CRAIG 420 3570 R5

METRICA WASHINGTON 420 3570 R5
WASHINGTON BASILIO 350 3570 R5

CRISOSTOMO BLUMENTRITT 350 3200 R5
MAKISIG DALISAY SALAMISIM 350 3000 R5

LUBIRAN ST. LOT 350 3000 R5
ST. LOT DANGAL 350 3000 R5
MALAMIG BLUMENTRITT BATANES 600 3600 R5

MANGA AVE. MAGSAYSAY BLVD. B. AIRES 1400 11900 R2

B. AIRES BONITA 1120 9500 R2
BONITA BENITO 560 5700 R2
BENITO MAURO 1120 9500 R2
MAURO T. TUASON 1120 9500 R2
MANRIQUE LEGARDA LAVANDORES 705 5900 R4

LAVANDORES LARDIZABAL 700 5900 R4
LARDIZABAL CASTANOZ 700 5900 R4
CASTANOZ BUSTILLOS 700 5900 R4
MANZANAS SAN ANTON END 490 3750 R5
MA. CLARA ANDALUCIA ALFREDO 630 5350 R5

ALFREDO GELINOS 630 5350 R5
GELINOS LANGIT 630 5350 R5
LANGIT GOV. FORBES 630 5350 R5
GOV. FORBES FELINA 560 4500 R5
FELINA DOS CASTILLAS 560 4500 R5
CAROLA DIMASALANG 560 4280 R5
DIMASALANG DON QUIJOTE 450 4280 R5
PEPIN A. MACEDA 450 4280 R5
A. MACEDA MIGUELIN 450 4280 R5

MUSA BLUMENTRITT 380 3500 R5
MA. CRISTINA SOBRIEDAD J. FAJARDO 350 3000 R5

S.H. LOYOLA ESTERO 350 3000 R5
ESTERO ESPANA 350 3000 R5
MARIA FRANCISCO MAGSAYSAY BLVD. LORETO 490 4000 R5
MARIA LUISA G. TUASON AVENUE DONA CONSUELO 300 2550 R5

DONA CONSUELO T. TUASON 300 2550 R5
MARIA TERESA
(MASBATE) G. TUASON LUZON AVENUE 350 2550 R5
LUZON AVENUE DONA CONSUELO 300 2550 R5
DONA CONSUELO T. TUASON 300 2550 R5
MARIANO D. AMPIL LILING 490 3750 R5

LILING END 490 3750 R5
MARIANO DELOS
SANTOS LEGARDA SAN ANTON 770 5890 C5
SAN ANTON TORTUOSA 770 5890 C5
TORTUOSA END 770 5890 C5
MARQUITOS MATIMYAS BLUMENTRITT 300 2550 R5

MATIMYAS BALIC-BALIC LEALTED 350 3000 R5

LEALTED A. MACEDA 350 3000 R5
A. MACEDA S.H. LOYOLA 350 3000 R5
S.H. LOYOLA INSTRUCCION 350 3000 R5
SISA MERCEDES 350 3000 R5
MERCEDES MARQUITOS 350 3000 R5
MARQUITOS SUSAN 350 3000 R5
SUSAN STO. TOMAS 350 3000 R5
STO. TOMAS ALEX 350 3000 R5
ALEX BENNY 350 3000 R5
BENNY JAIME 350 3000 R5
JAIME MIGUEL 350 3000 R5
MIGUEL BLUMENTRITT 350 3000 R5
BATANES MAGHALI 310 3000 R5
MAGHALI CITY BOUNDARY 310 3000 R5
MAURO MANGA AVENUE PINA AVENUE 350 3570 R5
MDC SUBD. (PSD-49594) ANONAS AND ALL STREETS 350 3570 R5
MERCEDES
(CAL. LEGARDA EXTN.) MATIMYAS BLUMENTRITT 300 3000 R5
METRICA HONRADEZ BALIC-BALIC 310 3000 R5

BALIC-BALIC S.H. LOYOLA 310 3000 R5

P. FLORENTINO P. MARGAL 310 3000 R5
P. MARGAL DAPITAN 310 3000 R5
MAKILING DIMASALANG 310 3000 R5
MIGUEL MATIMYAS BLUMENTRITT 300 3000 R5

MIGUELIN G. TUAZON HONRADEZ 350 3500 R5

SOBRIEDAD S.H. LOYOLA/J. FAJARDO 350 3500 R5
S.H. LOYOLA/J. FAJARDO S.H. LOYOLA 350 3500 R5
SIMOUN AREVALO 350 3500 R5
AREVALO ESTERO 350 3500 R5
MIGUELIN HALILI BALIC-BALIC LEALTED 300 3000 R5

LEALTED MATIMYAS 300 3000 R5
MINDORO D. TUAZON LUZON AVENUE 350 3000 R5

END TERESA TUAZON 300 3000 R5
TERESA TUAZON ST. LOT 10 300 3000 R5
MONTANA ALCANTARA F. JHOCSON 700 4500 R5

F. JHOCSON J. FAJARDO 700 4500 R5
J. FAJARDO M. EARNSHAW 1000 6800 R4

MORET ESPAÑA S. H. LOYOLA 900 7650 R2
S. H. LOYOLA END 750 5190 R5
END S. H. LOYOLA 500 4200 R5
S. H. LOYOLA BLUMENTRITT 300 2280 R5
MUSA MA. CLARA LAONG-LAAN 300 3000 R5

LAONG-LAAN DAPITAN 300 3000 R5
DAPITAN M.J. CUENCO 300 3000 R5
M.J. CUENCO BLUMENTRITT 300 3000 R5
N. REYES C.M. RECTO R. PAPA 2520 17140 C3

R. PAPA ESPANA 2520 17140 C3
ESPANA S. LOYOLA 900 9180 C3
S. LOYOLA END 750 7650 C3
NADELCO NAGTAHAN VALENCIA 490 5000 R5
NAGTAHAN PASIG RIVER ACEITE 1050 8030 C4

ACEITE V. MAPA 1050 8030 C4
V. MAPA A. VITAN 1050 8030 C4
A. VITAN RUILOBA 1050 8030 C4
RUILOBA NADELCO 1050 8030 C4
NADELCO DUHAT 1050 7030 C4
DUHAT ROTONDA 1050 7030 C4
NAVARRA DAPITAN LAONG LAAN 750 6380 R4
NEGROS G. TUAZON LUZON AVENUE 300 2300 R5

DONA CONSUELO T. TUAZON 300 2300 R5
P. CAMPA S.H. LOYOLA ESPANA 840 8570 R3

P. FLORENTINO GOV. FORBES DOS CASTILLAS 630 5360 R5

DON QUIJOTE M. DELA FUENTE 560 4280 R5

MA. CRISTINA M. DELA FUENTE 560 4280 R5
ALGECIRAS ANTIPOLO 420 4280 R5
CRISOSTOMO BLUMENTRITT 420 2860 R5
BLUMENTRITT TACIO 420 2860 R5
TACIO MAKAMISA 420 2860 R5
MAKAMISA MACARAIG 420 2860 R5
MACARAIG CITY BOUNDARY 420 2860 R5
P. GUEVARRA F. CAYCO PLAZA GUIPIT 420 3330 R5

PLAZA GUIPIT ESTERO 420 3330 R5
P. MARGALL GOV. FORBES DOS CASTILLAS 630 5360 R5

PEPIN ECONOMIA 560 4760 R5
ECONOMIA MIGUELIN 560 4760 R5

SAN DIEGO P. LEONCIO 490 3750 R5
P. LEONCIO KUNDIMAN 490 3750 R5
MUSA JOSEFINA 490 3750 R5
JOSEFINA BLUMENTRITT 490 3750 R5
BLUMENTRITT MACARAIG 490 3750 R5
MACARAIG CITY BOUNDARY 490 3750 R5
P. NOVAL ESTERO CONCEPCION 700 5950 R4

CONCEPCION SAN PERFECTO 700 5950 R4
SAN PERFECTO SAN ANTONIO 700 5950 R4
SAN ANTONIO STA. CLARA 700 5950 R4
STA. CLARA S.H. LOYOLA 700 5950 R4
P. PAREDES LEPANTO ESPANA 980 10000 R2

ESPANA I. DELOS SANTOS 980 10000 R2
I. DELOS SANTOS QUEZON BLVD. 980 10000 R2
P. SANCHEZ V. MAPA DUPIL 630 5360 R5

DUPIL LEYTE 630 5360 R5
LEYTE ALIW-IW 630 5360 R5
ALIW-IW PAT. ANTONIO 630 5360 R5
PAT. ANTONIO SAN JUAN RIVER 630 5360 R5
PAG-ASA V. MAPA GUADALCANAL 320 2720 R5

GUADALCANAL END 320 2720 R5
PAGKAKAISA GUADALCANAL V. MAPA 320 3260 R5
PALAWAN G. TUAZON LUZON AVENUE 300 3000 R5

DONA CONSUELO ST. LOT 300 3000 R5
ST. LOT T. TUAZON 300 3000 R5
T. TUAZON ST. LOT 10 300 3000 R5
PALMERA PATATO SAN ANTON 490 4170 R5
PALTOK MAGSAYSAY BLVD. LIGAYA 360 3060 R5

LIGAYA KASAMA 360 3060 R5
KASAMA ALEGRIA 360 3060 R5
ALEGRIA LARDIZABAL 360 3060 R5
PANAY G. TUAZON LUZON AVENUE 300 2550 R5

DONA CONSUELO MINDANAO AVENUE 300 2550 R5
MINDANAO AVENUE END 300 2550 R5
PARAISO ALTURA ST. LOT 350 2680 R5

ST. LOT T. TUAZON 350 2680 R5
T. TUAZON ST. LOT 350 2680 R5
ST. LOT PAQUITA 490 2680 R5
PAT. ANTONIO P. SANCHEZ V. MAPA 420 2860 R5
PATATO J. FIGUERAS PALMERA 490 3750 R5

PALMERA SAN ANTON 490 3750 R5
PEDROSA LEGARDA LAVANDEROS 420 2860 R5
PELAEZ ALTURA D. SANTIAGO 420 2860 R5
PEPIN MAGSAYSAY BLVD. LARDIZABAL 380 2580 R5

LARDIZABAL AREVALO 380 2580 R5
AREVALO G. TUAZON 380 2580 R5

MARIA CLARA DIMASALANG 350 2380 R5
PERALTA REPOSO V. MAPA 350 2680 R5

V. MAPA END 350 2680 R5
PILING MARIANO END 490 3700 R5
PINA AVENUE MAGSAYSAY BLVD. BOBBY TUAZON 630 5360 R5

BOBBY TUAZON BENITO 540 4130 R5
BENITO MAURO 540 4130 R5
MAURO T. TUAZON 490 4130 R5
PINAGBUKLOD V. MAPA GUADALCANAL 350 2680 R5
PISTA CONSUELO BECERRA 420 2860 R5

BECERRA BELEGUER 420 2860 R5
BELEGUER END 420 2860 R5
PLAZA GUIPIT PLAZA L. AVELINO ALL AROUND 490 5000 R5

ALL AROUND ALL AROUND 490 5000 R5
PLAZA GUIPIT
(ALL AROUND) PLAZA L. AVELINO ALL AROUND 490 3750 R5
(ALL AROUND)
PRUDENCIO AREVALO G. TUAZON 350 2380 R5


P. FLORENTINO M. J. CUENCO 315 2410 R5
M. J. CUENCO DAPITAN 315 2410 R5
PUREZA N.D.C. J. A. SANTOS 630 5360 R5

J.A. SANTOS M. ARAULLO 630 5360 R5
M. ARAULLO C. ARELLANO 630 5360 R5
C. ARELLANO STA. MESA 630 5360 R5
STA. MESA SAN JOSE 630 5360 R5
SAN JOSE LARDIZABAL 630 5360 R5
LARDIZABAL PALTOK 630 5360 R5
QUEZON BLVD. C.M. RECTO P. PAREDES 2100 17850 R1
QUINTANA N.D.C. END 490 3750 R5

END C. DE DIOS 490 3750 R5
QUIROCA ARAGON DIMASALANG 420 2860 R5
R. DE SANTOS BOBBY TUAZON SANTOL 490 3750 R5
R. MAGSAYSAY ROTONDA SOCIEGO 1200 9180 C4

SOCIEGO CITY LIMIT 1200 9180 C4
RAM-TRI-RAM SAN ANTON SOR PETRONILLA 420 3570 R5
RAMON MAGSAYSAY ROTONDA M. FRANCISCO 1600 12240 C3

M. FRANCISCO M. DELA FUENTE 1600 12240 C3
V.G. CRUZ C. DE DIOS 1400 10710 C4
C. DE DIOS D. AMPIL 1400 10710 C4
D. AMPIL PUREZA 1400 10710 C4
PUREZA MAGANDA 1360 10400 C4

MAGANDA ALEGRIA 1360 10400 C4
ALEGRIA HIPODROMO 1360 10400 C4
HIPODROMO BRIDGE 1360 10400 C4
BRIDGE ALTURA 1360 10400 C4
ALTURA STA. MESA 1360 10400 C4
STA. MESA SANTOL 1360 10400 C4
SANTOL V. MAPA 1360 10400 C4
RAMON PAPA S.H. LOYOLA N. REYES SR. 1700 13000 C3

N. REYES SR. C. LERMA 1700 13000 C3
C. LERMA I. DELOS REYES 1700 13000 C3
REMEDIOS (CALLEJON) BLUMENTRITT END 300 2100 R5
REPOSO VALENZUELA SARMIENTO 420 2860 R5

SARMIENTO PERALTA 420 2860 R5
PERALTA OLD STA. MESA 420 2860 R5
RETEN SAN ANTON TORTOUSA 630 5360 R5

TORTOUSA ESTERO ALEX 630 5360 R5
RETIRO DIMASALANG BASILIO 335 3420 C4

IBARRA BLUMENTRITT 335 3420 C4
RIANZARES LEGARDA LARDIZABAL 420 3020 R5

LARDIZABAL END 420 3020 R5
END RIVERSIDE DRIVE 420 3020 R5
ROMBLON BLUMENTRITT END 300 2300 R5
ROSARITO DAPITAN LAONG LAAN 560 4280 R5

LAONG LAAN LUZON AVENUE 300 3060 R5
LUZON AVENUE VISAYAN AVENUE 300 3060 R5
VISAYAN AVENUE MINDANAO AVENUE 300 3060 R5
MINDANAO AVENUE END 300 3060 R5
RULOBA NAGTAHAN VALENCIA 560 4760 R5

S.H. LOYOLA
(LEPANTO) C.M. RECTO R. PAPA 1960 13330 C3
SAKLOLO BIYAYA BIYAYA 300 2550 R5
SALAMISIM SAN JUAN RIVER MAKISIG 310 2300 R5

SAN JUAN RIVER KALINGA 310 2300 R5
SALUYSOY DUPIL SINING 420 2860 R5

SINING LAKANDILI 420 2860 R5
LAKANDILI ALIW-IW 420 2860 R5
SAMAR G. TUAZON LUZON AVENUE 300 2100 R5

DONA CONSUELO T. TUAZON 300 2100 R5
SAN AGUSTIN BLUMENTRITT END 300 2100 R5
SAN ANTON GASTAMBIDE M. DELOS SANTOS 770 7850 R3

M. DELOS SANTOS RETEN 770 7850 R3
RETEN ESTERO 770 7850 R3
ESTERO PALMERA 770 7850 R3
PALMERA PATATO 770 7850 R3
PATATO M. EARNSHAW 770 7850 R5
M. EARNSHAW RAM-TRI-RAM 770 7850 R5
SAN ANTONIO
(CAL. STA. CLARA
SUBD) ESTERO ALEX P. NOVAL 420 2860 R5
P. NOVAL GALICIA 420 2860 R5
MORET END 420 2860 R5
SAN DIEGO G. TUAZON HONRADEZ 300 2860 R5


J. FAJARDO P. MARGALL 300 2330 R5
P. MARGALL ESPANA 300 2330 R5
SAN JOSE BLUMENTRITT END 300 2330 R5

END LARDIZABAL 450 3440 R5
LARDIZABAL PRUDENCIO 450 3440 R5
PRUDENCIO PUREZA 450 3440 R5
SAN PERFECTO
(STA. CLARA SUBD.) ESTERO ALEX P. NOVAL 420 2970 R5
ESTERO ALEX GALICIA 420 2970 R5
SANCHO PANZA J. FAJARDO P. JOCSON 420 3570 R5

P. JOCSON END 420 3570 R5
SANTANDER DAPITAN A. MENDOZA SR. 735 7500 R4
SANTISIMA-TRINIDAD CALABASH RD. G. TUAZON 350 2380 R5

G. TUAZON BLUMENTRITT 350 2380 R5
SANTOL OLD STA. MESA MAGSAYSAY 700 5950 R4

MAGSAYSAY SOCIEGO 700 5950 R4
SOCIEGO J.L. ESCODA 630 5360 R5
J.L. ESCODA E. VALLEJO 630 5360 R5
E. VALLEJO B. TUAZON 630 5360 R5
B. TUAZON R. DE SANTOS 630 5360 R5
R. DE SANTOS END 630 5360 R5
SARMIENTO REPOSO V. MAPA 350 2380 R5

V. MAPA END 350 2380 R5

SECOND ST.
(ANG BUHAY SUBD.) GUADALCANAL ANG BUHAY 300 2550 R5
SECOND ST.
(LEGARDA ESTATE) G. TUAZON HONRADEZ EXTN. 300 2550 R5
HONRADEZ EXTN. FIRMEZA 300 2550 R5
SECOND ST.
(LOURDES SUBD.) MAG. VILLAMOR MAG. IMPERIAL 350 2380 R5
SECOND ST.
(VALENZUELA SUBD.) BATAAN V. MAPA 420 2860 R5
SIKATUNA LEGARDA LARDIZABAL 310 3160 R5
SILENCIO SOCIEGO CITY LIMIT 490 3750 R5
SIMOUN DIMASALANG MIGUELIN 420 2860 R5

CASANAS BLUMENTRITT 380 2580 R5
SINING SALUYSOY ALIW-IW 420 2860 R5
SISA BALIC-BALIC H. VENTURA 300 2330 R5

H. VENTURA MATIMYAS 300 2330 R5

MATIMYAS ESPANA 300 2330 R5
P. FLORENTINO MA. CLARA 300 2330 R5
SOBRIEDAD GRAL. GERONIMO M. DELA FUENTE 450 3830 R5

KUNDIMAN MATIMYAS 350 2680 R5
SOCIEGO SANTOL SILENCIO 550 4210 R5

SILENCIO BRIXTON HILL 550 4210 R5
BRIXTON HILL MAGSAYSAY BLVD. 550 4210 R5
SOR PETRONILA MARAULLO RAM-TRI-RAM 420 2970 R5

RAM-TRI-RAM M. JOCSON 420 2970 R5
M. JOCSON F. CAYCO 420 2970 R5
STA. CLARA ESTERO ALEX P. NOVAL 420 3210 R5
STA. CLARA P. NOVAL GALICIA 420 3210 R5

MORET END 420 3210 R5
STA. CRUZ BLUMENTRITT END 300 2550 R5

STA. LUCIA BLUMENTRITT END 300 2550 R5
STA. MESA (OLD) R. MAGSAYSAY TERESA 630 5360 R5

TERESA REPOSO 560 4760 R5
REPOSO V. MAPA 560 4760 R5
V. MAPA SAN JUAN RIVER 560 4760 R5
SAN JUAN RIVER CITY BOUNDARY 560 4760 R5
LEGARDA LARDIZABAL 560 4280 R5
LARDIZABAL G. TUAZON 560 4280 R5
G. TUAZON P. GUEVARRA 490 4280 R5
STO. TOMAS MATIMYAS BLUMENTRITT 300 2550 R5

MATIMYAS JOSEFINA 300 2550 R5
JOSEFINA MAGHALI 300 2550 R5
MAGHALI CITY BOUNDARY 300 2550 R5
SULUCAN SAN ANTON P. JHOCSON 520 3710 R5

P. JHOCSON M. EARNSHAW 520 3710 R5
M. EARNSHAW S.H. LOYOLA 520 3710 R5
SUSAN MATIMYAS BLUMENTRITT 300 2100 R5

T. ANZURES FIRMEZA BALIC-BALIC 300 2550 R5

BALIC-BALIC J. FAJARDO EXTN. 300 2550 R5
J. FAJARDO EXTN. MATIMYAS 300 2550 R5
TACIO P. FLORENTINO MAKAMISA 300 2280 R5

MAKAMISA MACARAIG 300 2550 R5
TERESA OLD STA. MESA ST. LOT 430 3290 R5

ST. LOT ALTURA EXTN. 430 3290 R5
ALTURA EXTN. M.R.R. CO. 430 3290 R5
TERESA TUASON
(MINDANAO AVE.) D. SANTIAGO NEGROS 320 2550 R5

D. SANTIAGO ROSARITO 300 2550 R5
ROSARITO PALAWAN 300 2550 R5
LEO MASBATE 300 2550 R5
MASBATE M. LUISA 320 2550 R5
THIRD ST.
(LEGARDA SUBD.) HONRADEZ FIRMEZA 300 2550 R5
THIRD STREET
(ANG BUHAY) GUADALCANAL ANG BUHAY 350 2380 R5
THIRD STREET
(LOURDES SUBD.) MAG. VILLAMOR MAG. IMPERIAL 350 2380 R5
MAG. IMPERIAL MAG. TORRES 350 2380 R5
THIRD STREET
(VALENZUELA) LINGAYEN P. SANCHEZ 420 2860 R5
TIAGO L. RIVERA ANDRADE 460 3500 R5

ANDRADE ISAGANI 460 3500 R5
ISAGANI ELIAS 460 3500 R5
TOMAS ALFONSO BALIC-BALIC J. FAJARDO 300 2550 R5

TORTUOSA S.H. LOYOLA GASTAMBIDE 630 5360 R5

GASTAMBIDE M. DELOS SANTOS 630 5360 R5
M. DELOS SANTOS RETEN 630 5360 R5
TRES MARIAS BLUMENTRITT END 300 2550 R5
V. MAPA SAN JUAN RIVER ALIW-IW 420 2860 R5

ALIW-IW AGHAM 420 2860 R5
AGHAM P. SANCHEZ 420 4260 R5
P. SANCHEZ VALENZUELA 490 4260 R5
VALENZUELA SARMIENTO 490 4260 R5
SARMIENTO PERALTA 490 4260 R5
PERALTA OLD STA. MESA 490 4260 R5
OLD STA. MESA GUADALCANAL 560 4260 R5
GUADALCANAL PINAGBUKLOD 560 4260 R5
PINAGBUKLOD PAGKAKAISA 560 4260 R5
PAGKAKAISA MASIKAP 560 4260 R5
MASIKAP MET. WATER PIPE 560 4260 R5
MET. WATER PIPE MAGSAYSAY BLVD. 560 4260 R5
NAGTAHAN VALENCIA 490 4260 R5
VALDEZ G. TUAZON LUZON AVE. 300 2550 R5

VALENCIA
(MAGSAYSAY INT.
PNB SUBD.) MAGSAYSAY BLVD. DUHAT 600 4590 R5
DUHAT NADELCO 600 4590 R5
NADELCO RUILOBA 500 4250 R5
RUILOBA A. VITAN 500 4250 R5
A. VITAN V. MATA 500 4250 R5
V. MATA ACEITE 500 4250 R5
ACEITE EXTRAMADURA 630 5360 R5
EXTRAMADURA ALCANTARA 450 3830 R5
VALENZUELA TERESA CORDILLERA 490 3750 R5

CORDILLERA REPOSO 490 3750 R5
REPOSO V. MAPA 490 3750 R5
V. MAPA END 490 3750 R5

VERDAD G. TUAZON HONRADEZ 420 2860 R5
HONRADEZ M. DELA FUENTE 420 2860 R5
VICENTE ALINDADA BALIC-BALIC J. FAJARDO 300 2550 R5

VICENTE G. CRUZ
(ECONOMIA) R. MAGSAYSAY BLVD. LARDIZABAL 630 5360 R5
LARDIZABAL AREVALO 630 5360 R5
AREVALO G. TUAZON 590 5010 R5
MA. CLARA DIMASALANG 490 4170 R5
VIGAN D. SANTIAGO ST. LOT 390 2650 R5

ST. LOT ALTURA 390 2650 R5
VISAYAN AVE.
(DONA CONSUELO) DOMINGO ROSARIO 320 2450 R5
LEO MA. TERESA 320 2450 R5
MA. TERESA MA. LUISA 320 2450 R5

LEYTE DEL NORTE GERALDO 320 2450 R5
GERALDO BOHOL 320 2450 R5
VISION QUIROGA BECERRA 420 2860 R5

BECERRA BELAGUER 420 2860 R5
BELAGUER M.R.R.CO. 420 3440 R5
M.R.R.CO. TIAGO 450 3440 R5
CAVITE END 450 3440 R5
PANDACAN DISTRICT
———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
ADAS PARK END REMEDIOS 400 2720 R5
REMEDIOS ESTERO 400 2720 R5
AGLIPAY BEATA RELUCIO 300 2040 R5
BALAGTAS PANDACAN END 340 2580 R5
BALUCO BEATA AGLIPAY 300 1800 R5
BEATA RAILROAD KAINGIN 380 2720 R5

KAINGIN PALUMPONG 380 2720 R5
PALUMPONG M.R.R. 400 2720 R5
M.R.R. L. DELA PAZ 380 2720 R5
L. DELA PAZ CERTEZA 380 2720 R5
BONIFACIO ABDON REMEDIOS ESTERO 380 2580 R5

CANDIDA END E. CARLOS 380 2580 R5
E. CARLOS SAN JOSE 380 2580 R5
SAN JOSE END 370 2580 R5
END E. CARLOS 370 2580 R5
E. CARLOS END 370 2580 R5
CARLOS J. ZAMORA EUSEBIO 440 2990 R5

EUSEBIO CANDIDA 440 2990 R5
CANDIDA LABORES 440 2990 R5
CEMENTERAS PANDACAN TALUNDON 380 2580 R5
CENTRAL FRATERNIDAD LABORES 400 2720 R5

LABORES INDUSTRIA 400 2720 R5
INDUSTRIA NARCISO 400 2720 R5
NARCISO END 380 2720 R5
CIRIA ESTERO TALUNDON 380 2580 R5

TALUNDON PANDACAN 380 2580 R5
E. CARLOS KAHILUM LABORES 440 2990 R5
EUSEBIO END E. CARLOS 380 2580 R5

E. CARLOS SAN JOSE 380 2580 R5
SAN JOSE END 380 2580 R5
END E. CARLOS-END 380 2580 R5
FELIX ESTERO KAHILUM 440 3370 R5
G. RIVERA KAHILUM END 380 2580 R5
GONZALES J. ZAMORA END 440 3370 R5
HILOM FRATERNIDAD LABORES 440 3370 R5

INDUSTRIA HILOM VICTORIANO 440 3370 R5

VICTORIANO CENTRAL 440 3370 R5
CENTRAL JESUS 440 3370 R5

ISIDRA CERTEZA BEATA L. DELA PAZ 380 2580 R5
J. ZAMORA ESTERO KAHILUM 610 5190 R5

KAHILUM HILOM 610 5190 R5
JACINTO J. ZAMORA END 440 3370 R5
JESUS PALUMPONG RAILROAD 600 5100 R5

RAILROAD L. DELA PAZ 440 3370 R5
L. DELA PAZ PASIG RIVER 440 3370 R5
KAHILUM I FELIX M.R.R.CO 380 3370 R5

M.R.R.CO. SAN JOSE 440 3370 R5
SAN JOSE J. ZAMORA 440 3370 R5
KAHILUM II FELIX M.R.R. 380 2580 R5

M.R.R. KAINGIN 380 2580 R5
KAINGIN LABORES BEATA 380 2910 R5
LABORES RAILROAD C. CARLOS 540 4130 R5

C. CARLOS SAN JOSE 540 4130 R5
SAN JOSE C. CARLOS 540 4130 R5
C. CARLOS KAINGIN 540 4130 R5
KAINGIN HILOM 540 4130 R5
HILOM VICTIRIANO 540 4130 R5
LORENZO DELA PAZ BEATA I. CERTEZA 440 3370 R5

I. CERTEZA JESUS 440 3370 R5
JESUS 440 3370 R5
NARCISO HILOM VICTORIANO 440 3370 R5

NOBLE JESUS STA. MARIA 300 2040 R5

STA. MARIA SAN JOSE 300 2040 R5

PALUMPONG JESUS BEATA 600 4080 R5
BEATA NORTH SIDE 540 4080 R5
NORTH SIDE SOUTH SIDE 540 4080 R5
PANDACAN JESUS PANDACAN MKT. 600 5100 R5

PANDACAN MKT. PANDACAN MKT. 540 4130 R5
PANDACAN MKT. BALAGTAS 540 4130 R5
BALAGTAS CEMENTERAS 440 4130 R5
CEMENTERAS PASIG RIVER 440 4130 R5
PARAISO J. ZAMORA END 470 3890 R5
PRES. QUIRINO 880 1000 R2
REMEDIOS END B. ADON 470 3660 R5

B. ADON ESTERO 470 3600 R5
ROSARIO I CALLEJON 300 2000 R5
ROSARIO II CALLEJON 300 2000 R5
SAMPAGUITA J. ZAMORA END 440 3370 R5
SAN JOSE END NOBLE 300 2000 R5

NOBLE END 300 2000 R5
END EUSEBIO 440 1540 R5
EUSEBIO CANDIDA 440 1540 R5
CANDIDA LABORES 440 1540 R5
SAN LUIS TEODORO HILOM VICTORIANO 440 4130 R5

STA. MARIA END NOBLE 300 2000 R5

NOBLE JESUS 300 2000 R5
STO. NIÑO BEATA JESUS 300 2000 R5
STREET LOTS (ALL) BO. OBRERO (CITY OF MANILA) 300 2000 R5

(CITY OF MANILA) (REP. OF THE PHIL.) 300 2000 R5
TALUNDON PANDACAN CIRIA 380 2580 R5

CIRIA CEMENTERAS 380 2580 R5
VICTORIANO FRATERNIDAD LABORES 440 3370 R5

PACO DISTRICT
———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
A. LINAO (DART) HERRAN BLK. 874 2250 11480 C4
BLK. 874 J. L. ESCODA 1500 7650 C4
J.L. ESCODA MINDORO 1200 9180 C4
MINDORO G. APACIBLE 1200 9180 C4
G. APACIBLE C. DYCO 800 6800 R4
C. DYCO BELEN 800 6800 R4
ALFARO PAZ LEROY 380 2580 R5
AMADEO ZULUETA BOND 420 2860 R5

BOND ULILANG KAWAYAN 420 2860 R5
ANTONIO CORREA U. N. AVENUE CONDE DE GAMAZO 670 6830 C4

CONDE DE GAMAZO END 670 6830 C4
APOLLO SAYSON END 420 2860 R5
BELEN E. ROMUALDEZ PEREZ 560 4280 R5

PEREZ LOOBAN 560 4280 R5
LOOBAN DART 560 4280 R5
BODEGAS M. DE COMILLAS PASIG RIVER 670 6830 C4
CALIXTO DAYCO A. LINAO (DART) CALLEJON 520 3980 R5

CONCORDIA FABIE GUTIERREZ 380 2580 R5
CONDE DE GAMAZO M. DE COMILLAS A. CORREA 675 6890 C4
CONSUELO FABIE JORGE 630 5360 R5

JORGE P. M. GUAZON 630 5360 R5
CRISTOBAL ZULUETA ULILANG KAWAYAN 670 6830 C4

ULILANG KAWAYAN ROTONDA 670 6830 C4
ROTONDA LOT 3-B, BLK. 670 6830 C4
LOT 3-B, BLK. PASIG RIVER 670 6830 C4
CUEVAS PAZ BOND 420 2860 R5

BOND ZULUETA 420 2860 R5
ZULUETA ULILANG KAWAYAN 420 2860 R5
D. EUGENIO EST. DE PANDACAN END 550 3300 R5
DUCEPEC SAN JORGE EST. DE TANGUE 420 2860 R5
E. ROMUALDEZ AYALA BLVD. EST. DE BALETE 900 6890 C4
ECHABELITA G. APACIBLE MINDORO 420 2860 R5
F. ICASIANO PAZ MERCED 520 3980 R5

MERCED UNION 520 3980 R5
FABIE HERRAN LOT 6, BLK. 807 310 2110 R5

LOT 6, BLK. 807 CONCORDIA 310 2110 R5
FABIE ESTATE
(PCS. 4221) RD. LOT 1 RD. LOT 12 300 2040 R5
RD. LOT 12 LOT 12 (MAIN) 300 2040 R5
LOT 12 (MAIN) 300 2040 R5
RD. LOT 12 (MAIN) 300 2000 R5
RD. LOT 12 (MAIN) 300 2000 R5

RD. LOT 12 300 2000 R5
RD. LOT 12 300 2000 R5
RD. LOT 12 300 2000 R5
RD. LOT 12 RD. LOT 12 300 2000 R5
RD. LOT 12 RD. LOT 4 300 2000 R5
RD. LOT 4 THROUGHOUT 300 2000 R5
THROUGHOUT THROUGHOUT 300 2040 R5
FELINA SANTIAGO PAZ 420 2860 R5

PAZ UNION 420 2860 R5
FIGUEROA P. GIL (HERRAN) STO. SEPULCRO 630 5360 R5

STO. SEPULCRO PERDIGON 630 5360 R5
PERDIGON SAN ANTONIO 520 3980 R5
SAN ANTONIO CANONIGO 520 3980 R5
G. APACIBLE (OREGON) GRAL. LUNA PEREZ 1000 10200 C4

PEREZ LOOBAN 1000 10200 C4
LOOBAN A. LINAO (DART) 1000 10200 C4
A. LINAO (DART) ECHABELITA 1000 10200 C4
ECHABELITA EST. DE PACO 1000 10200 C4
GENERAL LUNA HARRISON BLVD. MERCED 850 8670 C4

MERCED PAZ 850 8670 C4
PAZ END 850 8670 C4
END BLK. 874 1550 10200 C4
BLK. 874 J. L. ESCODA 1550 10200 C4
J. L. ESCODA G. APACIBLE 1550 10200 C4
G. APACIBLE SAN MARCELINO 1550 10200 C4

GUAZON SUBD. D. EUGENIO EST. DE 630 5360 R5
GUTIERREZ (ISIP) P. GIL (HERRAN) VALENTINA 310 2110 R5

VALENTINA CONCORDIA 310 2110 R5
HERRAN (P. GIL) DART SANTIAGO 2250 15300 C3

SANTIAGO PAZ 1500 11400 C4
PAZ MERCED 1200 9180 C4
MERCED UNION 1200 9180 C4
UNION PENAFRANCIA 900 6880 88
PENAFRANCIA HARRISON BLVD. 900 6880 C4
HARRISON BLVD. FABIE 670 5120 C4
FABIE MAIN 670 5120 C4
MAIN ONYX 670 5120 C4
ONYX EST. GALINA 670 5120 C4
HUSENG BATUTE CRISTOBAL P. VILLA 420 2860 R5

P. VILLA ESTERO 420 2860 R5
ISIDRO MENDOZA END P. M. GUAZON 520 3980 R5

P. M. GUAZON EST. DE GALINA 350 2680 R5
J. L. ESCODA
(CALIFORNIA) GRAL. LUNA LOOBAN 780 7960 C4
LOOBAN A. LINAO (DART) 900 7960 C4
JORGE CONSUELO EST. PANDACAN 520 3980 R5
JOSE F. NIETO SAYSON END 350 2380 R5
KATOK PRES. QUIRINO ZULUETA 520 3980 R5
LAMPASAN P. GOMEZ P. BURGOS 420 2860 R5

P. BURGOS EST. DE 300 2000 R5
LANTIN PENAFRANCIA FIGUEROA 420 2860 R5
LEROY SAN GREGORIO ALFARO 550 4210 R5

ALFARO 13 DE AGOSTO 550 4210 R5

LOOBAN U.N. AVE. BELEN 600 6120 C4
BELEN C. APACIBLE 600 6120 C4
C. APACIBLE J. LESCODA 600 6120 C4
LOPEZ JAENA MERCED PAZ 630 5360 R5

PAZ SANTIAGO 630 5360 R5
SANTIAGO EST. DE PACO 630 5360 R5
LUCIO GUAZON OTIS P.M. GUAZON 550 3300 R5

P.M. GUAZON EST. DE 550 3300 R5
MACARIA P. EUGENIO END 550 3300 R5
MARQUEZ DE
COMILLAS
(ROMUALDEZ) AYALA BLVD. U.N. AVENUE 900 6890 C4
U.N. AVENUE BELEN 690 5280 C4
BELEN C. APACIBLE 690 5280 C4
MENDIOLA EXTN. EST. PANDACAN OTIS 700 5360 C4

OTIS MALACAÑANG 700 5360 C4
MERCED GRAL. LUNA LANUZA 550 4210 R5

LANUZA ICASIANO 550 4210 R5
ICASIANO SAGAT 550 4210 R5
SAGAT LOPEZ JAENA 550 4210 R5
LOPEZ JAENA P. GIL (HERRAN) 630 3780 R5
P. GIL (HERRAN) STO. SEPULERO 630 3780 R5
STO. SEPULERO PERDIGON 630 3780 R5
SAN ANTONIO SAN GERGORIO 550 3300 R5
SAN GREGORIO ZULUETA 550 3300 R5
MINDORO A. LINAO (DART) CLAUDIO 520 3120 R5

CLAUDIO ECHABELITA 420 2520 R5
ECHABELITA EST. DE PACO 420 2520 R5
OTIS PRES. QUIRINO SANSIANGCO 900 9180 C4

SANSIANGCO LUCIO GUAZON 900 9180 C4

LUCIO GUAZON MENDIOLA 900 9180 C4
MENDIOLA JESUS 900 9180 C4
P. BURGOS LAMPASAN J. ZAMORA 420 2520 R5

J. ZAMORA P. GOMEZ 420 2520 R5
P. GOMEZ ESTERO 420 2520 R5
P. GIL (HERRAN) A. LINAO (DART) EST. DE PACO 2250 15300 C3
P. GOMEZ LAMPASAN J. ZAMORA 420 2520 R5

J. ZAMORA P. BURGOS 420 2520 R5
P. VILLA U. .N. AVENUE H. BATUTE 420 2520 R5

H. BATUTE P. LACTARO 420 2520 R5
PACO CIRCLE ALL AROUND 700 5360 C4
PAZ PRES. QUIRINO ULILANG KAWAYAN 800 6120 C4

ULILANG KAWAYAN ZULUETA 800 6120 C4
ZULUETA CUEVAS 800 6120 C4
CUEVAS SAN GREGORIO 800 6120 C4
SAN GREGORIO SAN ANTONIO 800 6120 C4
SAN ANTONIO PERDIGON 900 6120 C4
PERDIGON STO. SEPULCRO 1000 7650 C4
STO. SEPULCRO P. GIL (HERRAN) 1120 8570 C4
P. GIL (HERRAN) LOPEZ JAENA 1050 8030 R3
LOPEZ JAENA SAGAT 840 6430 R3
SAGAT SANTIAGO 830 6350 R3
SANTIAGO ICASIANO 680 5200 R3
ICASIANO LANUZA 680 5200 R3
LANUZA GRAL. LUNA 600 5200 R3
PAZ MENDOZA
GUAZON D. EUGENIO L. GUANZON 630 3780 R5
L. GUAZON I. MENDOZA 630 3780 R5
I. MENDOZA REMEDIOS 630 3780 R5
REMEDIOS MENDIOLA 520 3120 R5
MENDIOLA CONSUELO 520 3120 R5
CONSUELO EST. DE 520 3120 R5

PEDRO LACTAN CRISTOBAL P. VILLA 520 3120 R5
P. VILLA ESTERO 520 3120 R5
PENAFRANCIA HARRISON BLVD. SAGAT 520 3120 R5

SAGAT P. GIL (HERRAN) 520 3120 R5
STO. SEPULERO PERDIGON 630 3780 R5
SAN ANTONIO SAN GREGORIO 630 3780 R5
SAN GREGORIO PRES. QUIRINO 630 3780 R5
PRES. QUIRINO ESTERO 520 3120 R5
PERDIGON PAZ MERCED 520 3120 R5

UNION PENAFRANCIA 520 3120 R5
PENAFRANCIA FIGUEROA 420 2520 R5
FIGUEROA PLAZA DILAO 420 2520 R5
PEREZ U. N. AVENUE BELEN 700 5360 C4

BELEN G. APACIBLE 700 5360 C4
G. APACIBLE J. L. ESCODA 700 5360 C4
PLAZA DE VIRGEN ALL AROUND 500 4250 R2
PLAZA DILAO ALL AROUND 1120 8570 C4
PRES. QUIRINO AVE. ROTONDA PAZ 1200 12240 C2

ZULUETA KATOK 1200 12240 C2
KATOK PENAFRANCIA 1200 12240 C2
PENAFRANCIA FIGUEROA 1200 12240 C2
FIGUEROA PLAZA DILAO 1200 12240 C2
PRES. QUIRINO BLVD. ESTERO DE PACO GRAL. LUNA 1050 8920 R2

GRAL. LUNA LANUZA 1050 8920 R2
LANUZA SAGAT 1050 8920 R2
STO. SEPULERO PLAZA DILAO 1050 8920 R2
PLAZA DILAO EST. PANDACAN 1050 8920 R2

RAILROAD STREET CRISTOBAL END 420 2860 R5
REMEDIOS EST. DE PANDACAN P. M. GUAZON 520 3980 R5

P. M. GUAZON END 520 3980 R5
RODRIGUEZ LANUZA PAZ MERCED 520 3980 R5

SAGAT EST. DE PACO SANTIAGO 460 3130 R5

SANTIAGO PAZ 460 3130 R5
PAZ MERCED 520 3980 R5
PENAFRANCIA HARRISON BLVD. 520 3980 R5
SAN ANTONIO PAZ MERCED 520 3980 R5

FIGUEROA PRES. QUIRINO 520 3980 R5
SAN GREGORIO EST. DE PACO PAZ 730 7450 R4

PAZ LEROY 730 7450 R4
LEROY MERCED 730 7450 R4
FIGUEROA PRES. QUIRINO 680 5780 R4
SAN JORGE SAYSON DECEPEC 420 2860 R5

DUCEPEC EST. DE PACO 330 2240 R5
SAN MARCELINO U. N. AVENUE PACO CEMETERY 900 6890 C4
SAN SALVADOR LEROY EST. DE PACO 420 2860 R5
SANSIANGCO OTIS END 450 4590 C5
SANTIAGO P. GIL (HERRAN) LOPEZ JAENA 900 6890 C4

LOPEZ JAENA SAGAT 670 6830 C4

SAGAT PAZ 450 3440 C5
SISON A. LINAO EST. DE PACO 420 4280 R5
STO. SEPULGRO PAZ MERCED 520 3980 R5

FIGUEROA PLAZA DILAO 420 3980 R5
T. CALUDIO MINDORO END 420 2860 R5
TANGUE U. N. AVENUE END 600 6120 C4
TRECE DE AGOSTO PAZ LEROY 780 5970 C5

LEROY EST DE PACO 780 5970 C5
U. N. AVENUE
(ISAAC PERAL) SAN MARCELINO E. ROMUALDEZ 1120 8750 C4
E. ROMUALDEZ PEREZ 1000 8750 C4
PEREZ LOOBAN 1000 8750 C4
LOOBAN TANGUE 900 8750 C4
TANGUE EST. DE PACO 900 8750 C4
EST. DE PACO ROTONDA 900 8750 C4
ULILANG KAWAYAN PAZ CRISTOBAL 550 5610 C5

CRISTOBAL EST. DE PACO 450 4590 C5
UNION HARRISON BLVD. ICASIANO 520 3980 R5

ICASIANO FELINA 520 3980 R5
FELINA SAGAT 520 3980 R5
P. GIL (HERRAN) STO. SEPULCRO 630 5360 R5
STO. SEPULCRO PERDIGON 520 3980 R5
SAN ANTONIO SAN GREGORIO 520 3980 R5
VALENTINA GUTIERREZ CONCORDIA 300 2040 R5
ZAMORA J. PRES. QUIRINO P. GOMEZ 700 7140 C4

P. GOMEZ P. BURGOS 700 7140 C4
P. BURGOS BRIDGE 700 7140 C4
ZOBEL EXTN. E. ROMUALDEZ END 700 7140 C4
ZULUETA PRES. QUIRINO MERCED 520 3980 R5

MERCED PAZ 520 3980 R5
PAZ CUEVAS 520 3980 R5
CUEVAS CRISTOBAL 420 2860 R5
SAN MIGUEL DISTRICT

———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
ABREO ARLEGUI END 420 4280 R5
END DR. CAMPOMANES 420 4280 R5
DR. CAMPOMANES SAN RAFAEL 420 4280 R5
ACASIA N. PADILLA ESTERO 360 2450 R5
ADELA J. P. LAUREL ESTERO 560 4280 R5
AGUADO J. P. LAUREL ARLEGUI 630 5360 R5
ARLEGUI ESTERO AGUADO 730 7450 C4

AGUADO SAN RAFAEL 730 7450 C4
SAN RAFAEL J. P. LAUREL 730 7450 C4
BARCAIZTEGUI J. P. LAUREL END 500 5100 R5
BUENCAMINO J. P. LAUREL ESTERO 560 4280 R5
C'JON END 360 2450 R5
C'JON VIGAN ESTERO 360 2450 R5
C. PALANCA

(ECHAGUE) BRIDGE SAN AGUSTIN 2000 13600 C3
SAN AGUSTIN P. CASAL 1850 13600 C3
CAMPOMANES ABREU END 350 2380 R5
ESPINOSA PASIG RIVER GEN. SOLANO 630 5360 R5

GEN. SOLANO H. PADILLA 630 5360 R5
FIFTH STREET C. AGUILA END 560 4280 R5
FIRST STREET C. AGUILA END 560 4280 R5
FOURTH STREET C. AGUILA END 560 4280 R5
GEN. SOLANO P. CASAL ESPINOSA 1050 10710 R2

ESPINOSA J. NEPOMUCENO
(TANDUAY) 1050 10710 R2
J. NEPOMUCENO
(TANDUAY) RIOVISTA 1050 10710 R2
ICAZA J. P. LAUREL END 530 4050 R5
J. P. LAUREL (AVILES) ROVISTA BARCAIZTOQUI 900 9180 R3

BARCAIZTOQUI R. ARIAS 900 9180 R3
R. ARIAS AGUADO 900 9180 R3
AGUADO SAN RAFAEL 900 9180 R3
SAN RAFAEL MENDIOLA 900 9180 R3
MENDIOLA ICASA 900 9180 R3
ICASA MATIENZA 900 9180 R3
MATIENZA VICTORY 900 9180 R3
VICTORY BUENCAMINO 900 9180 R3
BUENCAMINO MINERVA 900 9180 R3
MINERVA ADELA 900 9180 R3
ADELA ROTONDA 900 9180 R3
J. NEPOMUCENO
(TANDUAY) PASIG RIVER GEN. SOLANO 630 8750 R3
GEN. SOLANO M. PADILLA 840 8750 R3
M. PADILLA BRIDGE 840 8750 R3

LEGARDA C. M. RECTO LOT 9, BLK. 2634 2500 17000 R3
LOT 9, BLK 2634 LOT 1-2, BLK. 2634 2500 17000 R3
LOT 1-2, BLK. 2634 LOT 4, BLK. 2646 2000 13000 R3
LOT 4, BLK. 2646 BRIDGE 1700 13000 R3
BRIDGE ROTONDA 1700 13000 R3
LIGAO N. PADILLA ESTERO 365 2790 R5
MATIENZA J. P. LAUREL END 520 3980 R5

END PASIG RIVER 520 3980 R5
PASIG RIVER ALL SIDE STS. 520 3980 R5
MENDIOLA LEGARDA BRIDGE 1350 10330 C4

BRIDGE C. AGUILA 1350 10330 C4
C. AGUILA J. P. LAUREL 1350 10330 C4
MINERVA J. P. LAUREL END 600 4080 R5
MITHI N. PADILLA END 360 2450 R5
NAGTAHAN PASIG RIVER ROTONDA 1120 8570 C4
NICANOR PADILLA P. CASAL ESPINOSA 630 5360 R5

ESPINOSA MITHI 630 5360 R5
MITHI J. NEPOMUCENO
(TANDUAY) 630 5360 R5
J. NEPOMUCENO
(TANDUAY) LIGAO 530 5360 R5
LIGAO ACACIA 530 5360 R5
ACACIA RIOVISTA 530 5360 R5
P. CASAL GEN. SOLANO N. PADILLA 1020 7800 C4

N. PADILLA ESTERO 1020 7800 C4
R. ARIAS J. P. LAUREL END 420 4280 R5
RIOVISTA GEN. SOLANO PASIG RIVER 560 4760 R5
S. BARCAIETEGUI J. P. LAUREL END 420 4280 R5

SAN AGUSTIN C. PALANCA (ECHAGUE) PASIG RIVER 630 5360 R5
SAN RAFAEL J. P. LAUREL ARLEGUI 630 4280 R4

ARLEGUI ABREU 630 4280 R4
ABREU C. AGUILA 630 4280 R4
C. AGUILA EST. SAN MIGUEL 630 4280 R4
EST. SAN MIGUEL LEGARDA (QPO. SIDE) 630 4280 R4
SECOND STREET C. AGUILA END 560 4280 R5
SIKAP N. PADILLA END 365 2790 R5
SIXTH STREET C. AGUILA END 560 4280 R5
THIRD STREET C. AGUILA END 560 4280 R5
TUBERIAS EST. SAN MIGUEL SAN RAFAEL 420 6430 R4

SAN RAFAEL MENDIOLA 420 6430 R4
MENDIOLA 1st ST. 630 6430 R4
1st ST. 2nd ST. 630 6430 R4
2nd ST 3rd ST. 630 6430 R4
3rd ST. 4th ST. 630 6430 R4
4th ST. 5th ST. 630 6430 R4
5th ST. BRIDGE 630 6430 R4
BRIDGE J. P. LAUREL 630 6430 R4
J. P. LAUREL END 420 2860 R5
VICTORY J. P. LAUREL END 380 2580 R5
QUIAPO DISTRICT
———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
A. FARNECIO ARLEGUI VERGARA 600 4800 R5
VERGARA CASTILLEJOS 600 4800 R5
ARLEGUI QUEZON BLVD. BALBOZA 3200 21670 C2

BALBOZA ELIZONDO 2320 15780 C3
ELIZONDO GUNAO 2000 15300 C3
GUNAO BRIDGE 2000 15300 C3
BRIDGE DUQUE DE ALBA 1150 8800 C4
DUQUE DE ALBA FRATERNAL 1150 8800 C4
FRATERNAL A. FRANCISCO 1150 8800 C4
A. FRANCISCO TANDUAY 1150 8800 C4
TANDUAY 1150 8800 C4
(J. NEPOMUCENO) BRIDGE
BALMES END PELAEZ 610 6220 C4

PELAEZ END 610 6200 C4
BARBOSA GLOBO DE ORO NORZAGARAY 1150 8800 C4

NORZAGARAY ARLEGUI 1150 8800 C4
ARLEGUI R. HIDALGO 1150 8800 C4
R. HIDALGO ESCALDO 1150 8800 C4
BAZAN PASIG RIVER C. PALANCA SR. 1360 8800 C4
BILIBID VIEJO EST. MATAPANG PROGREZO 1280 8800 C4

PROGREZO S. LOYOLA 1280 8800 C4
S. LOYOLA PLAZA DEL CARMEN 1040 8800 C4
BUENVIAJE QUEZON BLVD. CAROMINA 1280 8800 C4

CAROMINA SEVERINO 1620 8800 C4
C. M. RECTO QUEZON BLVD. CAROMINA 5200 30000 C2

CAROMINA SEVERINO 5200 30000 C2
SEVERINO S. H. LOYOLA (LEPANTO) 4960 30000 C2
S. H. LOYOLA (LEPANTO) LEGARDA 4000 30000 C2
C. PALANCA, SR. OZCARIS BAZAN 4080 20810 C2

BAZAN BRIDGE 3000 20810 C2
CARCER R. HIDALGO SAN SEBASTIAN 610 6220 C4
CAROMINA SOLER LORENZO 1020 8800 C4

LORENZO BUENVIAJE 1020 8800 C4
BUENVIAJE C. M. RECTO 1020 8800 C4

CASTILLEJOS DUQUE DE ALBA FRATERNAL 600 6120 C4
FRATERNAL FRATERNAL 600 6120 C4
FRATERNAL A. FARNECIO 600 6120 C4
A. FARNECIO A. FARNECIO 600 6120 C4
A. FARNECIO END 600 6120 C4
END CAROMINA 1000 6120 C4
CONCEPCION AGUILA DUQUE DE ALBA CARCER 510 5200 C4

CARCER FRATERNAL 640 6120 C4
FRATERNAL J. NEPOMUCENO
(TANDUAY) 640 6120 C4
NEPOMUCENO (TANDUAY) EST. DE SAN MIGUEL 570 5810 C4
CONDE BILIBID VIEJO END 600 4080 R5
CRUZADA J. NEPOMUCENO(TANDUAY) END 600 6120 R4
DEL CARMEN CARCER C. AGUILA 600 5225 R5
DEL PASO EST. DE QUIAPO MENDOZA 600 5100 R5
DUQUE DE ALBA CASTILLEJOS VERGARA 600 5220 R5

VERGARA ARLEGUI 600 5220 R5
ARLEGUI C. AGUILA 600 5220 R5
ELIZONDO EST DE GLOBE DE ORO 1090 11020 C4

GLOBE DE ORO NORZAGARAY 1090 11020 C4
R. HIDALGO BRIDGE 1090 11020 R2
ESCALDO QUEZON BLVD. BARBOSA 1600 11020 C4
EST. DE SAN MIGUEL

= 80% OF RATE OF ST. 0 11020 R2
FRATERNAL CASTILLEJOS VERGARA 600 5220 R5

VERGARA ARLEGUI 600 5220 R5
ARLEGUI C. AGUILA 450 4590 R5

G. PUYAT (RAON) QUEZON BLVD. MENDOZA 2000 13600 C3
MENDOZA BRIDGE 2000 13600 C3
BRIDGE GRANATE 1440 11020 C3
GLOBO DE ORO QUEZON BLVD. BARBOSA 1440 11020 C4

BARBOSA ELIZONDO 1150 11020 C4
ELIZONDO GUNAO 1150 11020 C4
GRANATE CALLEJON END 600 6120 C4
GUNAO GLOBO DE ORO NORZAGARAY 1010 7730 C4

J. NEPOMUCENO
(TANDUAY) BRIDGE PELAEZ 1200 11020 C4
PELAEZ ARLEGUI 1200 11020 C4
ARLEGUI C. AGUILA 1200 11020 C4
C. AGUILA PLAZA DEL 1200 11020 C4
LEGARDA
(PLAZA DE STA. ANA) J. NEPOMUCENO
(TANDUAY) CRUZADA 1550 11860 C4
CRUZADA SAN RAFAEL 1550 11860 C4
SAN RAFAEL C. M. RECTO 2050 11860 C4
LEPANTO (S. LOYOLA) BILI BID VIEJO C.M. RECTO 1600 13680 C3
LIMASAWA R. HIDALGO END 600 6120 C4
LUDOVICO BILIBID VIEJO END 600 4780 R5

END Q. BLVD. TO 1000 6500
MARIA CARPENA BILIBID VIEJO SEVERINO 600 6490 R4
MATAPANG BILIBID VIEJO C. M. RECTO 630 5360 R5
MENDOZA R. HIDALGO DEL PASO 1150 7730 C4

DEL PASO MC. GREGOR 1010 7730 C4
MC. GREGOR MURILLO 1010 7730 C4

MURILLO BRIDGE 1010 7730 C4
BRIDGE SIGAY 1010 7730 C4
SIGAY RAON (G. PUYAT) 1010 7730 C4
MURILLO MENDOZA EST. DE QUIAPO 600 4780 R5
McGREGOR EST. DE QUIAPO MENDOZA 600 5360 R5
NORZAGARAY QUEZON BLVD. BARBOSA 2000 13600 C3

BARBOSA GUNAO 1150 11730 C3
OZCARIZ P. RIVERA C. PALANCA, SR. 1200 9180 C4
P. CASAL EST. DE BALMES 1280 9790 C4

BALMES VERGARA 1280 9790 C4
VERGARA ARLEGUI 1280 9790 C4
PAX (CALLEJON) FARNECIO VERGARA 600 4800 R5
PELAEZ BALMES J. NEPOMUCENO 770 5860 C5
PLAZA DEL CARMEN BILIBID VIEJO END 1280 9790 C3

END SAN RAFAEL 1280 9790 C3
PROGRESO BILIBID VIEJO END 600 6490 R4
QUEZON BLVD. C. PALANCA, SR. NORZAGARAY 3600 30000 C2

NORZAGARAY LOT 1, BLK. 4800 30000 C2
LOT 1, BLK. ARLEGUI 5280 30000 C2
R. HIDALGO ESCLADO 6000 30000 C2
ESCALDO SIGAY 6240 30000 C2
SIGAY RAON 5760 30000 C2
RAON SOLER 5280 30000 C2
SOLER C. M. RECTO 4800 30000 C2
R. HIDALGO QUEZON BLVD. BARBOSA 3680 15740 C3

ELIZONDO BRIDGE 2400 15500 C3

BRIDGE MENDOZA 2000 13600 C3
MENDOZA CAREER 2000 13600 C3
CAREER PLAZA DEL 1440 11020 C4
RAMONA BILIBID VIEJO END 600 4780 R5
SAN RAFAEL PLAZA DEL LEGARDA 1200 10000 C4

LEGARDA EST. SAN MIGUEL 960 8120 C4
SAN SEBASTIAN BILIBID VIEJO C. M. RECTO 720 7340 C4
SANCHEZ J. NEPOMUCENO END 600 5100 R5
SEVERINO SOLER BUENVIAJE 960 8120 C4

BUENVIAJE QUEZON BLVD. 960 8120 C4
SIGAY QUEZON BLVD. QUEZON BLVD. 800 7340 C4
SOLER QUEZON BLVD. DUQUE DE ALBA 1600 13680 C3
VERGARA DUQUE DE ALBA FRATERNAL 640 5440 R5

FRATERNAL A. FARNECIO 640 5440 R5
A. FARNECIO P. CASAL 640 5440 R5
BINONDO DISTRICT
———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
AGUILAR C. M. RECTO TRONQUED 1300 10220 C4
ALVARADO EST. DE SOLER 1100 10220 C4

SOLER END 1100 10220 C4
BANQUERO M. DEL BLANCO ESCOLTA 4050 20500 C2

ESCOLTA DASMARIÑAS 4050 20500 C2
BENAVIDES SALAZAR PIEDAD 1760 11970 C4

PIEDAD SOLER 1760 11970 C4

C. M. RECTO EST. DELA REYNA ROMAN 4000 28000 C2

ROMAN R. REGENTE 4000 28000 C2
R. REGENTE SANCHEZ 4000 28000 C2
SANCHEZ EST. MAGDALENA 4000 28000 C2
EST. MAGDALENA AGUILAR 4000 28000 C2
AGUILAR G. MASANGKAY
(MAGDALENA) 4000 28000 C2
G. MASANGKAY
(MAGDALENA) BENAVIDES 4000 28000 C2
CARRASCO M. DE BINONDO P. C. DELA BARCA 1000 10200 C4
CARVAJAL ROSARIO NUEVA 2240 14420 C3

NUEVA T. PINPIN 2240 14420 C3
CLAVERIA GANDARA POBLETE 1600 12240 C3
COLON EST. BINONDO JUAN LUNA 1600 12240 C3
CONDESA P. C. DELA BARCA NUEVA 2000 12240 C3
DADIVAS R. REGENTE ALVARADO 1000 10200 C3
DASMARINAS M. DE BINONDO JUAN LUNA 5400 25800 C2

JUAN LUNA ROSARIO 6000 25800 C2
ROSARIO NUEVA 6000 25800 C2
NUEVA MARQUINA 6000 25800 C2
MARQUINA T. PINPIN 6000 25800 C2
T. PINPIN DAVID 6000 25800 C2
DAVID EST. REYNA 6000 25800 C2
DAVID M. DEL BANCO NACIONAL ESCOLTA 4800 20500 C2

ESCOLTA DASMARINAS 4800 20500 C2
DASMARINAS ELOISA 4200 20500 C2
ELOISA T. PINPIN 3300 20500 C2
ELOISA DAVID EST. REYNA 2700 16000 C3

ESCOLTA PZA. MORAGA NUEVA 8100 25570 C2
NUEVA SODA 8100 25570 C2
SODA T. PINPIN 8100 25570 C2
DAVID BAQUERO 8100 25570 C2
ESTRAUDE M. DE BINONDO JUAN LUNA 1800 11500 C4
ESTRELLA GANDARA T. PINPIN 2000 11500 C4
FELIPE II GEN. LACHAMBRE R. REGENTE 1200 11500 C4
G. MASANGKAY SOLER C. M. RECTO 2500 15000 C3

(MAGDALENA)
MAGDALENA
EST. REYNA SALAZAR 2200 15000 C3
SALAZAR PIEDAD 2200 15000 C3
PIEDAD SOLER 2500 15000 C3
GANDARA ROSARIO NUEVA 3500 20560 C2

T. PINPIN EST. DELA REYNA 3300 20560 C2
EST. DELA REYNA EST. SAN LAZARO 3300 20560 C2
EST. SAN LAZARO SOLER 3300 20560 C2
GEN. LACHAMBRE EST. DELA REYNA STA. ELENA 1200 11500 C4

STA. ELENA FELIPE II 1200 11500 C4
HORMIGA JUAN LUNA ROSARIO 2500 14500 C3
INGRESO M. DE BINONDO JUAN LUNA 2200 14500 C3
INSULAR ORIENTE VERONICA 2000 11500 C4

VERONICA END 2000 1500 C4
JUAN LUNA M. DELA GABRIEL 3800 20500 C2

GABRIEL DASMARINAS 3800 20500 C2
DASMARINAS HORMIGA 3800 20500 C2
HORMIGA INGRESO 3800 20500 C2

INGRESO RENTA 3800 20500 C2
RENTA SAN FERNANDO 3800 20500 C2
SAN FERNANDO P. C. DELA 3000 18000 C3
P. C. DELA ESTRAUDE 3000 18000 C3
ESTRAUDE PEREYRA 3000 18000 C3
PEREYRA EST. BINONDO 3000 18000 C3
MARQUINA SAN VICENTE DASMARINAS 3000 16000 C3

DASMARINAS POBLETE 3000 16000 C3
MARTINEZ T. PINPIN DAVID 2500 16000 C3
MEISIC JUAN LUNA GRAL. LACHAMBRE 1200 9180 C4
MUELLE DE BINDO M. DELA JUAN LUNA 1300 12240 C3
MUELLE DE BINONDO M. DELA GABRIEL 1600 15000 C3

GABRIEL DASMARINAS 1600 15000 C3
DASMARINAS NIMFA 1600 15000 C3
NIMFA SAN FERNANDO 1600 15000 C3
SAN FERNANDO ESTRAUDE 1300 15000 C3
MUELLE DEL BANCO

NACIONAL EST. DE BINONDO JUAN LUNA 3600 25000 C2
JUAN LUNA JONES BRIDGE 3600 25000 C2
JONES BRIDGE NUEVA 3600 25000 C2
NUEVA SODA 3600 25000 C2
SODA T. PINPIN 3600 25000 C2
DAVID BANQUERO 3600 25000 C2
NIMFA M. DE BINONDO JUAN LUAN 800 8160 C3
NUEVA M. DEL BLANCO ESCOLTA 4800 23470 C2

ESCOLTA SAN VICENTE 4800 23470 C2
SAN VICENTE DASMARINAS 4800 23470 C2
DASMARINAS GANDARA 3500 21640 C2
GANDARA CARVAJAL 3500 21640 C2
CARVAJAL ONGPIN 3500 21640 C2
ONGPIN CONDESA 2000 18140 C3
CONDESA ORIENTE 2000 18140 C3

ORIENTE EST. DELA REYNA 2000 18140 C3
ONGPIN ROSARIO NUEVA 3000 21970 C2

T. PINPIN EST. SAN LAZARO 2800 21970 C2
ORIENTE P. C. DELA NUEVA 2000 9180 C3
PEREYRA M. DE BINONDO JUAN LUNA 1400 9180 C4
PIEDAD EST. MAGDALENA MAGDALENA 1300 9180 C4

MAGDALENA BENVIDES 1300 9180 C4
POBLETE MARQUINA UGALDE 2200 15000 C3

UGALDE T. PINPIN 2200 15000 C3
MARQUINA UGALDE 2200 15000 C3
UGALDE T. PINPIN 2200 15000 C3
PZA. C. DELA BARCA ALL AROUND PZA. C. DELA 3800 22150 C2
PZA. CERVANTES ALL AROUND PZA. CERVANTES 4800 22150 C2
PZA. MORAGA ALL AROUND PZA. MORAGA 4800 22150 C2
Q. PAREDES (ROSARIO) PZA. MORAGA SAN VICENTE 5400 24490 C2

DASMARINAS GANDARA 5400 24490 C2
QUINONES T. PINPIN EST. REYNA 2200 13600 C3
REINA REGENTE VERONICA DADIVAS 2200 20500 C2

DADIVAS SOLER 2400 20500 C2
RENTA M. DE BINONDO JUAN LUNA 2000 13600 C3
ROMAN SOLER C. M. RECTO 1800 9180 C4

SALAZAR MAGDALENA (G. BENAVIDES 2400 15810 C3
BENAVIDES ONGPIN 2400 15810 C3
SAN GABRIEL EST. DE BINONDO JUAN LUNA 2000 9690 C4
SAN VICENTE ROSARIO NUEVA 3200 20500 C2

NUEVA MARQUINA 3200 20500 C2
MARQUINA T. PINPIN 3200 20500 C2
SANCHEZ SOLER CALLEJON 1500 9220 C4

CALLEJON C. M. RECTO 2000 10530 C4
SODA EST. BANCO ESCOLTA 3500 20560 C2
SOLER C. M. RECTO ROMAN 3000 18000 C3

ROMAN R. REGENTE 3000 18000 C3
R. REGENTE SANCHEZ 3600 22150 C2
SANCHEZ ALVARADO 3600 22150 C2
ALVARADO EST. MAGDALENA 3600 22150 C2
EST. MAGDALENA G. MASANGKAY 4000 22150 C2
G. MASANGKAY BENAVIDES 4000 22150 C2
BENAVIDES GANDARA 4000 22150 C2
GANDARA EST. SAN LAZARO 4000 22150 C2
STA. ELENA JUAN LUNA EST. REYNA 1200 12240 C3

EST. REYNA GRAL. LACHAMBRE 1200 12240 C3
T. PINPIN M. DE BANCO NACIONAL ESCOLTA 4800 20500 C2

ESCOLTA SAN VICENTE 4800 20500 C2
DASMARINAS POBLETE 4800 20500 C2
POBLETE GANDARA 4800 20500 C2
ONGPIN EST. DELA REYNA 3000 15800 C3
TRONQUED G. EST. MAGDALENA 1200 12240 C3
UGALDE DASMARINAS POBLETE 2200 14500 C3

VERONICA REYNA REGENTE INSULAR 2000 14500 C3
INSULAR NUEVA 2000 14500 C3
SAN NICOLAS DISTRICT

———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
A. DE ARIARAN CAMBA ASUNCION 670 5700 R4
A. VASQUEZ ANGALO CAMBA 520 3980 R5
ALCAICERIA SAN FERNANDO JABONEROS 960 7340 C4
ANGALO M. DE SANTOS P. CARREON 520 3980 R5

P. CARREON A. VASQUEZ 520 3980 R5
A. VASQUEZ C. M. RECTO 520 3980 R5
ASUNCION SAN FERNANDO JABONEROS 1300 11500 C4

JABONEROS SAN NICOLAS 1300 11500 C4
SAN NICOLAS LAVEZARES 1300 11500 C4
LAVEZARES CLAVEL 1300 11500 C4
CLAVEL M. DE SANTOS 2500 17000 C3
M. DE SANTOS J. DE MORIONES 2500 17000 C3
J. DE MORIONES C. M. RECTO 2800 17000 C3
BARCELONA M. DELA SAN FERNANDO 720 7340 C4

SAN FERNANDO JABONEROS 720 7340 C4
JABONEROS LARA 720 7340 C4
LARA SAN NICOLAS 720 7340 C4
LAVEZARES PENARUBIA 720 7340 C4
PENARUBIA CLAVEL 720 7340 C4
CLAVEL C. DE RIVERA 570 4360 R5
C. DE RIVERA M. DE SANTOS 570 4360 R5
BARRACA DASMARINAS TONELEROS 1280 9790 C4

TONELEROS URBIIZTONDO 1280 9790 C4
C. M. RECTO DEL PAN ANGALO 2000 10200 C2

ANGALO CAMBA 3000 15300 C2
CAMBA ASUNCION 4800 25000 C2
STO. CRISTO POLGUERAS (G.) 5600 30000 C2
POLGUERAS (G.) TABORA 5600 30000 C2
TABORA ILAYA 5600 30000 C2
ILAYA JUAN LUNA 5600 30000 C2
JUAN LUNA EST. REGINA 5600 30000 C2
CABALLEROS JABONEROS SAN NICOLAS 960 7340 C4

CAMBA SAN FERNANDO JABONEROS 960 7340 C4

LAVEZARES PENRUBIA 960 7340 C4
PENARUBIA LAVEZARES 960 7340 C4
CLAVEL RAMIREZ 960 7340 C4
RAMIREZ M. DE SANTOS 800 6120 C4
M. DE SANTOS C. CARREON 800 6120 C4
C. CARREON A. VASQUEZ 800 6120 C4
A. VASQUEZ C. M. RECTO 960 7340 C4
CLAVEL DEL PAN SEVILLA 750 6400 R4

SEVILLA BARCELONA 750 6400 R4
BARCELONA MADRID 750 7650 R3
MADRID CAMBA 1200 9180 C4
ASUNCION CABALLERO 1760 11970 C4
CABALLERO ELEARO 1760 11970 C4
ELEARO STO. CRISTO 1760 11970 C4
COMMERCIO STO. CRISTO TABORA 4480 19260 C3

DASMARINAS PRENZA BARRACA 2800 19040 C3
BARRACA M. DE BINONDO 2800 19040 C3
DEL PAN M. DELA INDUSTRIA JABONEROS 1280 9790 C4

ELCANO URBIZTONDO SAN FERNANDO 1500 11480 C4

M. DE SANTOS J. DE MORIONES 3800 17850 C3
J. DE MORIONES C. M. RECTO 3800 17850 C3
FUMADERO ILANG-ILANG STO. CRISTO 1200 9790 C4
FUNDIDOR STO. CRISTO SAN NICOLAS 1200 9180 C4

LAVEZARES END 1200 9180 C4
G. DE RIVERA BARCELONA MADRID 700 5950 R4
ILANG-ILANG JABONEROS PUMADEROS 1400 10710 C4

PUMADEROS SAN NICOLAS 1400 10710 C4
ILAYA EST. REINA STA. ELENA 5300 22790 C2

STA. ELENA M. DE SANTOS 5300 22790 C2
M. DE SANTOS C. M. RECTO 5500 22790 C2
JABONEROS DEL PAN SEVILLA 900 9180 R3

MADRID ALCAICERIA 1200 9180 C4

ALCAICERIA PENARANDA 1200 9180 C4
PENARANDA CAMBA 1200 9180 C4
CAMBA MESTIZA 1200 9180 C4
MESTIZA TRIBUNAL 1200 9180 C4
TRIBUNAL ASUNCION 1200 9180 C4
ASUNCION CABALLERO 1440 11020 C4
CABALLERO ELCANO 1440 11020 C4
ELCANO ILANG-ILANG 1440 11020 C4
ILANG-ILANG STO. CRISTO 1440 11020 C4
STO. CRISTO M. DE BINONDO 1440 11020 C4
JUAN DE MORIONES ASUNCION ELCANO 1120 11420 R2
JUAN LUNA STA. ELENA C. M. RECTO 5200 22360 C2
LANUZA M. DELA INDUSTRIA SAN NICOLAS 800 8160 C4
LARA VIVES VALDERAMA 750 6380 R4

VALDERAMA DEL PAN 750 6380 R4
DEL PAN SEVILLA 1040 7960 C4
SEVILLA BARCELONA 1040 7960 C4
BARCELONA MADRID 1040 7960 C4
LAVEZARES DEL PAN VALDERAMA 750 6380 R4

DEL PAN SEVILLA 975 9950 R2
ASUNCION CABALLEROS 1440 11020 C4
CABALLEROS ELCANO 1440 11020 C4
STO. CRISTO PUNDIDOR 1920 13060 C3
PUNDIDOR M. DE BINONDO 1920 13060 C3
MADRID M. DELA INDUSTRIA SAN FERNANDO 1280 9790 C4


CLAVEL G. DE RIVERA 1280 9790 C4
G. DE RIVERA M. DE SANTOS 1280 9790 C4
MARCELINO DE SANTOS ANGALO BARCELONA 1000 10200 R2

MADRID CAMBA 2500 19130 R1
STO. CRISTO FULGUERAS (C. PLANAS) 5900 25370 C2
FULGUERAS (C. PLANAS) TABORA 5900 25370 C2
TABORA ILAYA 5900 25370 C2
MEZTIZO SAN FERNANDO JABONEROS 960 7340 C4
MUELLE DE BINONDO M. DELA DASMARINAS 1760 11970 C4

DASMARINAS TONELEROS 1760 11970 C4
TONELEROS PLAZA DEL CONDO 1760 11970 C4
PLAZA DEL CONDO SAN FERNANDO 1760 11970 C4
LAVEZARES COMMERCIO 1760 11970 C4
COMMERCIO BRIDGE 1760 11970 C4
MUELLE DE INDUSTRIA LANUZA VALDERAMA 1280 13060 I1

VALDERAMA DEL PAN 1280 13060 I1
LANUZA VIVES 1280 13060 C3
VIVES SEVILLA 1280 9790 C4
SEVILLA BARCELONA 1280 9790 C4
BARCELONA MADRID 1280 9790 C4
MADRID NUMANCIA 1500 11500 C4
NUMANCIA PRENZA 1500 11500 C4
PRENZA M. DE BINONDO 1500 11500 C4
NEW DEL PAN (VIVES) INDUSTRIA SAN NICOLAS 1440 14670 C3

NUMANCIA M. DELA INDUSTRIA URBIZTONDO 1120 8570 C4

URBIZTONDO SAN FERNANDO 1120 8570 C4
P. CARREON ANGALO CAMBA 600 4590 R5
P. CHAVEZ POLGUERAS (C. PLANAS) TABORA 3500 17850 C3
PENARANDA (JABONEROS) SAN JABONEROS 1040 7660 C4

SEVILLA MADRID 970 9890 R2
DEL PAN BARCELONA 970 9890 R2
BARCELONA CAMBA 970 9890 R2
PLAZA DEL CONDE ALL AROUND CAMBA 750 6380 R4
POLGUERAS (C. PLANAS) M. DE SANTOS P. CHAVEZ 5600 24080 C2

P. CHAVEZ C. M. RECTO 5600 24080 C2
PRENZA M. DELA INDUSTRIA DASMARINAS 1440 11020 C4
RAMIREZ MADRID CAMBA 750 6380 R4
SAN FERNANDO BARCELONA MADRID 1440 12240 C4

MADRID ALCAICERIA 1600 12240 C4
ALCAICERIA PENARUBIA 1600 12240 C4
PENARUBIA CAMBA 1600 12240 C4
CAMBA MEZTIZA 1600 12240 C4
MEZTIZA TRIBUNAL 1600 12240 C4
TRIBUNAL NUMANCIA 1600 12240 C4
NUMANCIA ELCANO 1920 13060 C4
ELCANO ASUNCION 1920 13060 C4
ASUNCION STO. CRISTO 1920 13060 C4
STO. CRISTO M. DE BIBONDO 1920 13060 C4
SAN NICOLAS LANUZA VIVES 750 6380 R4

VIVES VALDERAMA 750 6380 R4

MADRID CAMBA 1200 12240 R2
CAMBA ASUNCION 1200 12240 R2
ASUNCION CABALLEROS 1440 11020 C4
CABALLEROS ELCANO 1440 11020 C4
STO. CRISTO FUNDIDOR 1440 11020 C4
FUNDIDOR M. DE BINONDO 1280 11020 C4
SEVILLA M. DELA JABONEROS 800 8160 C4

CLAVEL ANGALO 600 4590 R5
STA. ELENA TABORA ILAYA 4000 17200 C3

ILAYA JUAN LUNA 4000 17200 C3
JUAN LUNA EST. DELA REINA 3000 15300 C3
STO. CRISTO SAN FERNANDO JABONEROS 3200 16320 C3

JABONEROS FUMADERO 3200 16320 C3
FUMADERO FUNDIDOR 3200 16320 C3
FUNDIDOR SAN NICOLAS 3200 16320 C3
LAVEZARES COMMERCIZO 4500 19350 C3
COMMERCIZO CLAVEL 5600 24080 C2
M. DE SANTOS P. CHAVEZ 5600 24080 C2
TABORA COMMERCIO STA. ELENA 5600 24080 C2

M. DE SANTOS P. CHAVEZ 5900 25370 C2
P. CHAVEZ C. M. RECTO 5900 25370 C2
C. M. RECTO C. M. RECTO 5900 25370 C2

TONELEROS BARRACA M. DE BINONDO 1440 11020 C4
TRIBUNAL SAN FERNANDO JABONEROS 1120 8570 C4
URBIZTONDO NUMENCIA ELCANO 1440 11020 C4
VALDERAMA M. DELA LARA 1040 7960 C4

SAN NICOLAS LEVEZARES 1040 7960 C4
INTRAMUROS DISTRICT
———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
ADUANA A. BONIFACIO ARZOBISPO 1125 8610 C4
ARZOBISPO GRAL. LUNA 1125 8610 C4
GRAL. LUNA CABILDO 1125 8610 C4
CABILDO SOLANA 1125 8610 C4
ALMACENES CABILDO MAESTRANZA 525 5360 C5
ANDA STA. LUCIA ARZOBISPO 630 6430 C4

CABILDO MAGALLANES 630 6430 C4
MAGALLANES SOLANA 630 6430 C4
SOLANA LEGASPI 630 6430 C4
LEGASPI S. J. DE LETRAN 630 6430 C4
S. J. DE LETRAN MURALIA 630 6430 C4
ARZOBISPO REAL ANDA 630 6430 C4

ANDA BEATERIO 630 6430 C4
BEATERIO POSTIGO 630 6430 C4
POSTIGO ADUANA 630 6430 C4
ADUANA STA. LUCIA 630 6430 C4

BASCO VICTORIA STA. POTENCIANA 525 5360 C5
BEATERIO ARZOBISPO GRAL. LUNA 750 7650 C4

LEGASPI PLAZA ISABELLE 750 7650 C4
CABILDO MURALLA SAN JOSE 630 6430 C4

SAN JOSE RECOLATOS 630 6430 C4
RECOLATOS VICTORIA 630 6430 C4
VICTORIA STA. POTENCIANA 630 6430 C4
STA. POTENCIANA REAL 630 6430 C4
REAL ANDA 630 6430 C4
ADUANA ALMACENAS 630 6430 C4
ESCUELA RECOLETOS VICTORIA 525 5360 C5
GRAL. LUNA MURALLA SAN JOSE 900 6890 C4

SAN JOSE VICTORIA 900 6890 C4
REAL AND 900 6890 C4
ADUANA STA. CLARA 825 6890 C4
STA. CLARA END 825 6890 C4
LEGASPI SAN FRANCISCO REAL 630 6430 C4

MAESTRANZA ADUANA ALMACENES 630 6430 C4

ALMACENES VICTORIA 630 6430 C4

MAGALLANES REAL ANDA 0 6430 C4

MAGALLANES DRIVE JONES BRIDGE ADUANA 1125 8610 C4
MURALLA STA. LUCIA GRAL. LUNA 675 6890 C4

CABILDO RECOLETOS 675 6890 C4
RECOLETOS VICTORIA 675 6890 C4
VICTORIA SAN FRANCISCO 675 6890 C4
SAN FRANCISCO REAL 675 6890 C4
NOVALES SOLANA VICTORIA 525 5360 C5
POSTIGO A. BONIFACIO ARZOBISPO 750 7650 C4

REAL STA. MONICA ARZOBISPO 825 6310 C4

LEGASPI S. J. DE LETRAN 825 6310 C4
S. J. DE LETRAN MURALLA 825 6310 C4
RECOLETOS CABILDO MAGALLANES 630 6430 C4

MAGALLANES ESCUELA 630 6430 C4

ESCUELA MURALLA 630 6430 C4
SAN FRANCISCO SOLANA MURALLA 630 6430 C4
SAN JOSE GRAL. LUNA CABILDO 525 5360 C5
SAN JUAN DE LETRAN REAL ANDA 630 6430 C4
SOLANA VICTORIA NOVALES 630 6430 C4

NOVALES STA. POTENCIANA 630 6430 C4
POSTIGO ADUANA EXT. 750 7650 C4
STA. CLARA ARZOBISPO GRAL. LUNA 630 6430 C4

STA. LUCIA MURALLA VICTORIA 525 5360 C5

STA. POTENCIANA STA. LUCIA BASCO 630 6430 C4

BASCO GRAL. LUNA 630 6430 C4
URDANETA GRAL. LUNA CABILDO 525 5360 C5
VICTORIA STA. LUCIA BASCO 675 6890 C4

BASCO GRAL. LUNA 675 6890 C4
MAGALLANES MURALLA 675 6890 C4
PORT AREA DISTRICT

———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
ATLANTA ST. 7th ST. 8th ST. 900 9180 C4
8th ST. 9th ST. 900 9180 C4
9th ST. 10th ST 900 9180 C4
10th ST. 11th. ST. 900 9180 C4
11th. ST 17th ST. 900 9180 C4
BONIFACIO DRIVE PASIG RIVER 2nd ST. 1600 12240 C3

2nd ST. 8th ST. 1600 12240 C3
8th ST. 11th ST. 1600 12240 C3
11th. ST. 13th ST. 2000 15300 C3
13th ST. 16th ST. 2000 15300 C3
16th ST. 20th ST. 2000 15300 C3
20th ST 25th ST. 2000 15300 C3
BOSTON ST. 11th ST. 25th ST. 1500 12240 C3
CHICAGO 10th ST. 11th ST. 1200 12240 C3
CHICAGO ST. TACOMA 8th ST 1200 12240 C3

8th ST. 8th ST. TO 11th ST. 1200 12240 C3
8TH ST. TO 11TH ST. 10th ST. 1200 12240 C3
10th ST. 12th ST. 1200 12240 C3
12th ST. 13th ST. 1200 12240 C3
13th ST. 14th ST. 1200 12240 C3
14th ST. 15th ST. 1200 12240 C3
15th ST. 16th ST. 1200 12240 C3
16th ST. 17th ST. 1200 12240 C3
17th ST. 19th ST. 1200 12240 C3
19th ST. 20th ST. 1200 12240 C3
20th ST. 22th ST. 1200 12240 C3
22th ST. 23rd ST. 1200 12240 C3
23rd ST. 24th ST. 1200 12240 C3
24th ST. 25th ST. 1200 12240 C3
EIGHT ST. BONIFACIO DRIVE RAILROAD ST. 900 9180 C4

RAILROAD ST. ATLANTA 900 9180 C4
ATLANTA CHICAGO 900 9180 C4
CHICAGO TACOMA 900 9180 C4
EIGHTEENTH ST. RAILROAD ST. CHICAGO 900 9180 C4

CHICAGO BOSTON 900 9180 C4
BOSTON MUELLE DE SAN 900 9180 C4
ELEVENTH ST. BONIFACIO DRIVE RAILROAD ST. 900 9180 C4

FIFTEENTH ST. RAILROAD ST. ATLANTA 900 9180 C4

FIFTH ST OMAHA TACOMA 900 9180 C4
FIRST ST. RAILROAD STREET OMAHA 900 9180 C4

OMAHA TACOMA 900 9180 C4
TACOMA M. DE CODO 900 9180 C4
FOURTEENTH ST. RAILROAD ST. ATLANTA 900 9180 C4

FOURTH ST. 7TH ST. OMAHA 900 9180 C4

MUELLE DE CODO M. DE TACOMA M. DEL RIO 1200 12240 C3
MUELLE DE FRANCISCO 8th STREET 8th STREET 1600 12240 C3
MUELLE DEL RIO M. DEL CODO BONIFACIO DRIVE 1200 12240 C3

NINETEENTH ST. RAILROAD ST. CHICAGO 900 9180 C4
NINTH ST. RAILROAD ST. ATLANTA 900 9180 C4

OMAHA ST. MUELLE DEL RIO 1st ST. 900 9180 C4

1st ST. 1st. ST.-7th 900 9180 C4
RAILROAD ST. M. DEL RIO 1st ST. -11th 900 9180 C4

1st ST.-11th 11st ST. 900 9180 C4
SECOND STREET BONIFACIO DRIVE RAILROAD ST. 1000 11500 C4

RAILROAD ST. OMAHA 1000 11500 C4
M. DE CODO ENGINEERING 1000 11500 C4
SEVENTEENTH ST. RAILROAD ST. ATLANTA 900 9180 C4

SEVENTH ST. RAILROAD ST. ATLANTA 900 9180 C4

CHICAGO MUELLE DE 900 9180 C4
SIXTEENTH ST. BONIFACIO DRIVE RAILROAD ST. 900 9180 C4

SIXTH ST. 7TH ST. CHICAGO 900 9180 C4
TACOMA ST. M. DEL RIO 1ST ST. 900 9180 C4
TENTH ST. RAILROAD ST. ATLANTA 900 9180 C4


CHICAGO MUELLE DE SAN 900 9180 C4
THIRD STREET RAILROAD ST. OMAHA 900 9180 C4

THIRTEENTH ST.
(ADUANA) BONIFACIO DRIVE RAILROAD ST. 2000 10000 C4
TWELFTH ST. RAILROAD ST. ATLANTA 900 9180 C4

TWENTIETH ST. BONIFACIO DRIVE RAILROAD ST. 900 9180 C4

RAILROAD ST. CHICAGO 900 9180 C4
TWENTY-FIFTH ST. BONIFACIO DRIVE RAILROAD ST. 2400 16320 C3

TWENTY-FOURTH ST. MUELLE DE SAN CHICAGO 900 9180 C4

BOSTON 25th ST. 900 9180 C4
TWENTY-SECOND ST. RAILROAD ST. CHICAGO 900 9180 C4

TWENTY-THIRD ST. RAILROAD ST. CHICAGO 900 9180 C4


ERMITA DISTRICT
———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
A. CARLOS T. KALAW U. N. AVENUE 3200 16320 C3
A. FLORES ROXAS BLVD. ALHAMBRA 3840 16510 C3

ALHAMBRA L. GUERRERO 3840 16510 C3
L. GUERRERO M. H. DEL PILAR 3840 16510 C3
M. H. DEL PILAR A. MABINI 3200 16510 C3
A. MABINI GREY 3200 16510 C3
GREY J. BOCOBO 3200 16510 C3
A. MABINI T. KALAW U. N. AVENUE 3840 17000 C3

U. N. AVENUE A. FLORES 3840 17000 C3
A. FLORES ARQUIZA 3200 16320 C3
ARQUIZA PADRE FAURA 3200 16320 C3
PADRE FAURA STA. MONICA 2560 16320 C3
STA. MONICA R. SALAS 2560 16320 C3
R. SALAS HERRAN 2560 16320 C3
ALHAMBRA T. KALAW U. N. AVENUE 3840 16510 C3

A. FLORES A. FERGUSON 3840 16510 C3
A. FERGUSON ARCUIZA 3200 16510 C3
ARCANSAS J. BACOBO M. OROSA (FLORIDA) 2560 16320 C3
ARQUIZA ROXAS BLVD. ALHAMBRA 3200 16320 C3

M. H. DEL PILAR A. MABINI 3200 16320 C3
A. MABINI GREY 2560 16320 C3
GREY J. BOCOBO 2560 16320 C3

ARROCEROS TAFT AVENUE CONCEPCION 1600 12800 C3
CONCEPCION HOSPITAL 1600 12800 C3
HOSPITAL R. BASA 1600 12800 C3
R. BASA QUEZON BRIDGE 1600 12800 C3
ARTURO A. FLORES END 3200 16320 C3
AYALA BLVD. TAFT AVENUE SAN MARCELINO 1440 12800 C3

SAN MARCELINO MERCEDES 1360 12800 C3
MERCEDES CONCEPCION 1360 12800 C3
CONCEPCION BRIDGE 1360 12800 C3
CABRAL CONCEPCION SAN MARCELINO 830 8470 C3
CHURRUGA T. KALAW U. N. AVENUE 3200 16320 C3
COLON CONCEPCION END 830 8470 C3
COLORADO G. APACIBLE J. L. ESCODA 1280 11090 C4

J. L. ESCODA P. GIL (HERRAN) 1280 11090 C4
CONCEPCION P. BURGOS ARROCEROS 1680 12800 C4

ARROCEROS SAN MARCELINO 1680 12800 C4
SAN MARCELINO CABRAL 1360 11090 C4
CABRAL COLON 1360 11090 C4
COLON AYALA 1360 11090 C4
CORTADA T. KALAW U. N. AVENUE 3840 15540 C3

CUARTELES ROXAS BLVD. M. H. DEL PILAR 1920 13060 C3
F. AGONCILLO
(COLORADO) P. FAURA G. APACIBLE 1280 9790 C4
FLORIDA U. N. AVENUE ARKANSAS 4800 16510 C2

ARKANSAS P. FAURA 3840 12800 C3
G. APACIBLE (OREGON) TAFT AVENUE L. GUINTO 1600 12800 C3

L. GUINTO F. AGONCILLO (COLORADO) 1280 12800 C3

F. AGONCILLO (COLORADO) SAN MARCELINO 1280 12800 C3
SAN MARCELINO GRAL. LUNA 1280 9790 C4
GONZALES GRAL. LUNA SAN MARCELINO 900 6890 C4
GRAL. LUNA U. N. AVENUE GONZALES 1450 11090 C4

GONZALES SAN MARCELINO 1450 11090 C4
SAN MARCELINO APACIBLE 1450 11090 C4
APACIBLE J. L. ESCODA 1450 11090 C4
GREY A. FLORES ARQUIZA 1800 9100 C4
HOSPITAL ARROCEROS P. BURGOS 1360 10400 C4
J. BOCOBO (NEBRASKA) T. KALAW U. N. AVENUE 3840 19580 C3

A. FLORES ARQUIZA 3200 16300 C3
ARQUIZA P. FAURA 2560 13060 C3
J. L. ESCODA
(CALIFORNIA) TAFT AVENUE L. GUINTO 1440 12800 C3
L. GUINTO COLORADO 1280 12800 C3
COLORADO SAN MARCELINO 1280 12800 C3
SAN MARCELINO TAFT AVENUE 1280 12800 C3
TAFT AVENUE GRAL. LUNA 1280 12800 C3
KANSAS HERRAN J. L. ESCODA 1350 10330 C4

J. L. ESCODA END 1100 8420 C4
KATIGBAK DRIVE ROXAS BLVD. SOUTH BLVD. 3840 16510 C3
L. GUINTO, SR.
(PENNSYLVANIA) P. FAURA G. APACIBLE (OREGON 1350 10330 C4
G. APACIBLE (OREGON) J. L. ESCODA 1350 10330 C4
LUIS GUERRERO T. KALAW U. N. AVENUE 3840 16510 C3

A. FLORES P. FERGUSON 3840 16510 C3

P. FERGUSON ARQUIZA 3200 16510 C3
P. FAURA STA. MONICA 2560 11010 C4
M. ADRIATICO
(DAKOTA) P. FAURA STA. MONICA 1800 12800 C3
R. SALAS HERRAN 1800 12800 C3
M. H. DEL PILAR T. KALAW U. N. AVENUE 3840 17000 C3

R. SALAS SOLDADO 2560 16320 C3
SOLDADO CUARTELES 2560 16320 C3
CUARTELES HERRAN 2560 16320 C3
M. OROSA (FLORIDA) T. KALAW U. N. AVENUE 4800 20640 C2
MARQUEZ DE
COMILLAS AYALA BLVD. T. AYALA 1360 10400 C4
T. AYALA SYLVIA 1360 10400 C4
SYLVIA ZOBEL 1360 10400 C4
ZOBEL BRIDGE 1360 10400 C4
BRIDGE C. DE CAMAZO 1360 10400 C4
C. DE CAMAZO U. N. AVENUE 1360 10400 C4
C. DE CAMAZO U. N. AVENUE 18000
MERCEDES AYALA SYLVIA 830 8470 R3

SYLVIA ZOBEL 830 8470 R3
P. GIL (HERRAN) M. H. DEL PILAR A. MABINI 2200 14960 C3

A. MABINI M. ADRIATICO 2200 14960 C3
M. ADRIATICO J. BOCOBO 2200 14960 C3
J. BOCOBO M. OROSO (FLORIDA) 2200 14960 C3
M. OROSO (FLORIDA) L. M. GUERRERO

(GEORGIA) 2000 14960 C3
L. M. GUERRERO (GEORGIA) A. VASQUEZ 2000 14960 C3
A. VASQUEZ INDIANA 2000 14960 C3
INDIANA TAFT AVENUE 2240 14960 C3
TAFT AVENUE L. GUINTO 2240 14960 C3
L. GUINTO F. AGONCILLO
(COLORADO) 1680 13600 C3
F. AGONCILLO (COLORADO) SAN MARCELINO 1680 13600 C3
SAN MARCELINO KANSAS 1920 13600 C3
KANSAS GRAL. LUNA 2800 13600 C3
PADRE BURGOS ROXAS BLVD. P. LAWTON 2560 13060 C3
PADRE FAURA ROXAS BLVD. L. GUERRERO 3840 17000 C3

M. H. DEL PILAR SALSIPUEDES 3200 16320 C3
SALSIPUEDES A. MABINI 3200 16320 C3
M. ADRIATICO J. BOCOBO 2560 16320 C3
J. BOCOBO M. OROSA (FLORIDA) 2560 16320 C3
M. OROSA (FLORIDA) TAFT AVENUE 2000 12800 C3
TAFT AVENUE L. GUINTO 1840 12800 C3
L. GUINTO F. AGONCILLO
(COLORADO) 1460 12800 C3
PADRE FAURA F. AGONCILLO (COLORADO) GRAL. LUNA 1460 12800 C3
PALACIO P. BURGOS GRAL. LUNA 1600 12240 C3
PASAJE ROSARIO P. GIL (HERRAN) END 1000 7650 C4
PLAZA FERGUSON ROXAS BLVD. ALHAMBRA 3840 16510 C3

PLAZA LAWTON P. BURGOS MAGALLANES 2560 15000 C3
PLAZA OLIVA SALAMANOKA 3200 17000 C3
PLAZA SALVADOR RUEDA 3200 17000 C3

REGINO BASA P. BURGOS ARROCEROS 1500 11480 C4
ROBLES R. SALAS SOLDADO 1200 11480 C4
ROMERO SALAS ROXAS BLVD. P. M. GUERRERO 2240 15230 C3

P. M. GUERRERO A. MABINI 2240 15230 C3
A. MABINI M. H. DEL PILAR 2240 15230 C3
M. H. DEL PILAR M. ADRIATICO 2240 15230 C3
ROXAS BLVD.
(DEWEY BLVD.) T. KALAW U. N. AVENUE 5760 50000 C1
R. SALAS CUARTELES 4480 50000 C1
SALSIPUEDES PADRE FAURA STA. MONICA 1800 13770 C3
SAN CARLOS T. KALAW U. N. AVENUE 3840 16510 C3
SAN MARCELINO CONCEPCION CABRAL 1440 11020 C3

CABRAL AYALA BLVD. 1440 11020 C3
AYALA BLVD. ZOBEL 1440 11020 C3
ZOBEL EST. DE BALITE 1440 11020 C3
EST. DE BALITE T. KALAW 1440 11020 C3
T. KALAW U. N. AVENUE 1440 11020 C3
U. N. AVENUE GONZALES 1300 9950 C3
GONZALES GRAL. LUNA 1300 9950 C3
GRAL. LUNA G. APACIBLE 1300 9950 C3
SOLDADO M. H. DEL PILAR A. MABINI 1800 12050 C3
SOUTH AVENUE A. BONIFACIO END 4300 20640 C2
STA. MONICA ROXAS BLVD. L. GUERRERO 2240 13770 C3

M. H. DEL PILAR SALSIPUEDES 1800 13770 C3
SALSIPUEDES A. MABINI 1800 13770 C3
SYLVIA AYALA BLVD. MERCEDES 1040 10610 R2

MERCEDES M. DE COMILLAS 1040 10610 R2
TAFT AVENUE P. BURGOS AYAL;A 2880 25000 C2

AYAL;A T. KALAW 3200 25000 C2
T. KALAW U. N. AVENUE 3200 25000 C2
U. N. AVENUE P. FAURA 3200 25000 C2
P. FAURA G. APACIBLE 3200 25000 C2
TEODORO KALAW
(SAN LUIS) ROXAS BLVD. ALHAMBRA 4800 20640 C2
M. H. DEL PILAR CORTADA 4800 20640 C2
CORTADA A. MABINI 4800 20640 C2
A. MABINI A. CARLOS 5120 20640 C2
A. CARLOS J. C. BOCOBO 5120 20640 C2
J. C. BOCOBO CHURRUCA 4800 20640 C2
CHURRUCA M. OROSA 4800 20640 C2
M. OROSA TAFT AVENUE 3840 20640 C2
TAFT AVENUE SAN MARCELINO 2800 20640 C2
TERESA ZOBEL TRINY 900 9180 R3

TRINY END 900 9180 R3
TIBOK U. N. AVENUE ALHAMBRA 5760 24760 C2
TRINY M. DE COMILLAS TERESA 5760 24760 C2
U. N. AVENUE
(ISAAC PERAL) ROXAS ALHAMBRA 5760 24760 C2
ALHAMBRA ARTURO 5760 24760 C2
ARTURO M. H. DEL PILAR 5760 24760 C2

M. H. DEL PILAR CORTADA 5760 24760 C2
CORTADA MABINI 5760 24760 C2
MABINI CARLOS 5120 24760 C2
CARLOS NEBRASKA 5120 2000 C2
NEBRASKA CHURRUCA 5120 2000 C2
CHURRUCA M. OROSA 4800 2000 C3
M. OROSA MLA. DOCTORS 4800 2000 C3
MLA. DOCTORS TAFT AVENUE 3840 2000 C3
TAFT AVENUE SAN MARCELINO 2240 2000 C3
SAN MARCELINO ROXAS BLVD. 2000 2000 C3
ROXAS BLVD. L. GUERRERO 5760 16010 C3
VIDAL PLAZA LAWTON ARROCEROS 1500 11480 C4
YEYENG 1500 11480 C4
ZOBEL SAN MARCELINO MERCEDES 1120 11420 R2

MERCEDES TERESA 1120 11420 R2
TERESA M. DE COMILLAS 1120 11420 R2
M. DE COMILLAS END 1120 11420 R2
P. 27 MISSING
SAN ANDRES M.H. DEL PILAR A. MABINI 1200 11650 C4

A. MABINI CAROLINA 1000 11650 C4
CAROLINA ADRIATICO 1000 11650 C4
ADRIATICO J. BOCOBO 1000 11650 C4
J. BOCOBO M. OROSA 1200 11650 C4
M. OROZA LEVERIZA 1200 11650 C4
LEVERIZA L. GUERRARO 1200 11650 C4
L. GUERRARO DR. A VASQUEZ 1200 11650 C4
DR. A VASQUEZ INDIANA 1000 11650 C4
INDIANA TAFT AVE. 1000 11650 C4
TAFT AVE. L. GUINTO 1000 10200 R2
L. GUINTO F. AGONCILLO 1000 10200 R2
F. AGONCILLO MODESTO 830 8470 R3
MODESTO KANSAS 830 8470 R3
KANSAS SINGALONG 830 8470 R3
SINGALONG SMITH 830 8470 R3
SMITH A. LUNA EXTN. 830 8470 R3

A. LUNA EXTN. ANAK NG BAYAN 830 8470 R3
ANAK NG BAYAN EST. GALLINA 830 8470 R3
SAN ANTONIO REMEDIOS SAN ANDRES 510 3900 R5
SAN BARTOLOME REMEDIOS HARRISON BLVD. 510 3900 R5

DART F. MUÑOZ 510 3900 R5
F. MUÑOZ END 420 2700 R5
END END 0 2900 R5
END END 0 2900 R5
SAN MARCELINO P. GIL G. MALVAR 1000 10200 C3

G. MALVAR J. NAKPIL 1000 10200 C3
J. NAKPIL REMEDIOS 1000 10200 C3
REMEDIOS HARRISON BLVD. 1000 10200 C3
HARRISON BLVD. SAN ANDRES 1000 10200 C3
SAN PASCUAL J. NAKPIL REMEDIOS 510 3900 R5

REMEDIOS HARRISON BLVD. 510 3900 R5
HARRISON BLVD. SAN ANDRES 510 3900 R5
SAN PEDRO TENNESSEE J. NAKPIL 510 3900 R5

J. NAKPIL REMEDIOS 510 3900 R5
SANDEJAS VITO CRUZ CITY LIMIT 510 3900 R5
SAYGON VITO CRUZ CITY LIMIT 510 3900 R5
SINAGOGA M.H. DEL PILAR A. MABINI 1000 10200 C4
SINGALONG P. GIL G. MALVAR 720 7340 C4

G. MALVAR J. NAKPIL 720 7340 C4
HARRISON BLVD. SAN ANDRES 720 7340 C4
SAN ANDRES ESGUERRA 720 6120 R4
ESGUERRA ESTRADA 720 6120 R4
ESTRADA VITO CRUZ 720 6120 R4
SMITH HARRISON BLVD. SAN ANDRES 510 3060 R5

ST. LOT 12 LEVERIZA END 420 4280 C5
ST. LOT 20 HARRISON BLVD. ESTERO 420 4280 C5
TAFT AVE. P. GIL G. MALVAR 1920 19580 C2
TAFT AVE. G. MALVAR J. NAKPIL 1920 19580 C2

HARRISON BLVD. ESTRADA 1920 16320 C2
ESTRADA VITO CRUZ 1600 16320 C2
VITO CRUZ CITY LIMIT 1600 16320 C2
TERESITA EST. DE GALLINA RAILROAD 410 3140 R5
TIAONG VITO CRUZ CITY LIMIT 510 3900 R5
VITO CRUZ ROXAS BLVD. MAYTUBIG 1600 20050 C2

MAYTUBIG A. MABINI 1800 20050 C2
M. ADRIATICO DONADA 1500 20050 C2
DONADA CREEK 1500 20050 C2
CREEK TAFT AVE. 1500 20050 C2
TAFT AVE. SANDEJAS 1500 20050 C2
SANDEJAS L. GUINTO 1500 20050 C2
L. GUINTO DOMINGA 1200 12240 C2
DOMINGA SINGALONG 1200 12240 C2
SINGALONG ESTERO 1200 12240 C2
ZAPANTA SINGALONG F. MUÑOZ 320 2180 R5

F. MUÑOZ ESTERO 320 2180 R5
STA. ANA DISTRICT

———————————————————————————————————————————————
Sqm. Sqm.
———————————————————————————————————————————————
A. AQUINO (FUENTES) ZOBEL ROXAS VITO CRUZ 400 2720 R5
VITO CRUZ CONSUELO 400 2720 R5
CONSUELO DON PEDRO 360 2500 R5
DON PEDRO ESTRADA 360 2500 R5
ESTRADA DAGONOY 360 2500 R5
DAGONOY A. FRANCISCO 360 2500 R5
A. FRANCISCO ARELLANO AVE. 360 2500 R5
A. ROXAS ARELLANO AVE. ENRIQUE 400 2500 R5

ENRIQUE MERCEDES 400 2500 R5
MERCEDES BAUTISTA 400 2500 R5
BAUTISTA FERNANDEZ 400 2500 R5
FERNANDEZ CONCHU 400 2500 R5
CONCHU AYALA 400 2500 R5
AYALA DIAN 400 2500 R5
ABRA CAGAYAN MADEL 310 2200 R5

ADOLFO MENANDRO ADONIS 310 2200 R5
ADONIS EST. DE PANDACAN MENANDRO 310 2200 R5
MENANDRO ADOLFO 310 2200 R5
ADOLFO LINCEO 310 2200 R5
ADRE PERLA DAGONOY GRANITO 310 2200 R5
AGATA DAGONOY JASPA 300 2000 R5

JASPA ESTRADA 300 2000 R5
ESTRADA ZOBEL ROXAS 300 2000 R5
AGUA MARINA ESTERO JADE 300 2200 R5

JADE ESGUERRA 300 2200 R5
ESGUERRA DAGONOY 300 2200 R5
DAGONOY ESTRADA 300 2000 R5
ALABASTRO FRANCO PINEDO 300 2200 R5

PINEDO DIAMANTE 300 2200 R5
DIAMANTE A. FRANCISCO 300 2200 R5
A. FRANCISCO SAN ANDRES 300 2200 R5
SAN ANDRES DAGONOY 300 2200 R5
ALADIN END GEN. OSMALIK 310 2500 R5

GEN. OSMALIK SELYA 310 2500 R5
SELYA GEN. OSMALIK 310 2500 R5
ALFONSO ZOBEL ROXAS VITO CRUZ 400 2800 R5
AMATISTA SAN ANDRES A. FRANCISCO 310 2500 R5

A. FRANCISCO DAGONOY 310 2500 R5
AMPARO END INVERNES 400 2200 R5

INVERNES FELIX 400 2200 R5
FELIX END 400 2200 R5
ANTENOR P. BALAGTAS FLERIDA 310 2200 R5
ANTONIO DELAS ALAS END FELIX 340 2200 R5

FELIX EDEN 400 2500 R5
EDEN INVERNES 400 2500 R5
INVERNES END 340 2200 R5
ANTONIO GARRIDO PASIG LINE LIWAYWAY 310 2200 R5

LIWAYWAY TEJERON 310 2200 R5
TEJERON CAGAYAN 300 2200 R5
CAGAYAN MEDEL 300 2200 R5
MEDEL M: ROXAS 300 2200 R5
ARAGON HERRAN ST. LOT 400 2500 R5

ST. LOT ST. LOT 400 2500 R5
ST. LOT END 400 2500 R5
ARAULLO C. DIAMANTE A. FRANCISCO 0 2200 R5

A. FRANCISCO A. FRANCISCO 0 2200 R5
A. FRANCISCO END 0 2200 R5
DIAMANTE ESGUERRA 300 2200 R5
ESGUERRA ESGUERRA 300 2200 R5
ESGUERRA END 300 2200 R5
ARELLANO A. DIAMANTE A. FRANCISCO 0 2200 R5

A. FRANCISCO A. FRANCISCO 0 2200 R5
ARELLANO AVE. CITY LIMIT A. ROXAS 400 2720 R5

A. ROXAS VITO CRUZ 400 2720 R5
DON PEDRO AYALA 400 2720 R5
AYALA ESTRADA 400 2720 R5
ESTRADA END 360 2720 R5
END ESPIRITU 360 2720 R5
ESPIRITU LEYTE 360 2450 R5
LEYTE FUENTES 360 2450 R5
FUENTES TAAL 360 2450 R5
TAAL G. DEL PILAR 360 2450 R5
G. DEL PILAR SOUTH 360 2450 R5
ARELLANO A. DIAMANTE ESGUERRA 300 2200 R5

ESGUERRA ESTRADA 300 2200 R5
ARISTON BAUTISTA MANDALUYONG RD. 1st ST. 310 2200 R5

1st ST. 2nd ST. 310 2200 R5
2nd ST. 3rd ST. 310 2200 R5
3rd ST. COMMERCIAL 310 2800 R5
COMMERCIAL KUMPOL 310 2500 R5
KUMPOL MARTINEZ 310 2500 R5
MARTINEZ NEW PANDACAN 310 2500 R5
AUGUSTO FRANCISCO PERLITA AGUA MARINA 400 2720 R5

AGUA MARINA RADIUM 400 2720 R5
RADIUM CHROMIUM 400 2720 R5
CHROMIUM MERCURIO 400 2720 R5
MERCURIO ST. LOT 400 2720 R5
ST. LOT NICKEL 400 2720 R5

TENORIO 400 2720 R5
TENORIO ORO 400 2720 R5
ORO RADIUM 400 2720 R5
RADIUM A. RAULLO 400 2720 R5
A. ARAULLO ST. LOT 400 2720 R5
ST. LOT PASIG LINE 400 2720 R5
PASIG LINE TEJERON 400 2720 R5
TEJERON ZAFIRO 0 2800 R5
ZAFIRO ALABASTRO 0 2800 R5
ALABASTRO TOPACIO TO ONY 0 2800 R5
A. FRANCISCO-
ESGUERRA ARELLANO AVE. JACOBO 310 2200 R5
JACOBO ESPIRITU 310 2200 R5
LEYTE FUENTES 400 2500 R5
G. DEL PILAR SOUTH SUPERHIGHWAY 400 2500 R5
SOUTH SUPERHIGHWAY ESMERALDA 400 2800 R5
ESMERALDA AMATISTA 400 2800 R5
AMATISTA CORAL 400 2800 R5
CORAL NARON 400 2800 R5
NACON RUBI 400 2800 R5
RUBI SAN ANDRES 400 2800 R5
AVIADORES PERLITA PINEDA 310 2200 R5
AYALA EST. DE GALLINA ARELLANO 310 2500 R5

ARELLANO BAUTISTA 310 2500 R5
BAUTISTA CONCHA 310 2500 R5
CONCHA DIAN 310 2500 R5
DIAN ESPIRITU 310 2500 R5
AZUCENA LAMAYAN SILANG 310 2200 R5

SILANG TUPAZ 310 2200 R5
TUPAZ NEW PANADEROS 310 2200 R5
BAUTISTA ZOBEL ROXAS A ROXAS 400 2700 R5


CONSUELO C. AYALA 360 2700 R5
C. AYALA ESTRADA 360 2500 R5
ESTRADA CAMACHILE 360 2500 R5
BAYAN M. ROXAS CALDERON 400 2720 R5

CALDERON HERNANDEZ 400 2720 R5
BEGONIA SILANG TUPAZ 310 2200 R5

TUPAZ PANADEROS 310 2200 R5
B. BANTING HERRAN END 400 2700 R5
BO. KAPAMPANGAN HERRAN END 300 2000 R5
BO. OBRERO ALL STREETS 300 2000 R5
BULACAN CAGAYAN MEDEL 300 2000 R5

MEDEL END 300 2000 R5
END P. ROMAN 310 2200 R5
P. ROMAN SYQUIA 310 2200 R5
SYQUIA ALERA 310 2200 R5
ALERA I. DELA ROSA 310 2200 R5
I. DELA ROSA REVELLIN 310 2200 R5
REVELLIN ZAMORA 310 2200 R5
ZAMORA MABUHAY 310 2200 R5
MABUHAY A. GARRIDO 310 2200 R5
A. GARRIDO ESTERO 310 2200 R5
ESTERO DEL PILAR 310 2200 R5
DEL PILAR S. DEL PAN 310 2200 R5
CAGAYAN MAYON P. ROMAN 360 2500 R5

SYQUIA ABRA 360 2500 R5
ABRA I. DELA ROSA 360 2500 R5
MABUHAY BULACAN 360 2500 R5
BULACAN A. GARRIDO 360 2500 R5

A. GARRIDO ESTERO DE STA CLARA 360 2500 R5
CALDERON PLAZA HUGO LA TORRE 400 2720 R5

LA TORRE LAVA 400 2720 R5
LAVA SYQUIA 400 2720 R5
SYQUIA KASARINLAN 400 2720 R5
KARARINLAN BAYAN 400 2720 R5
BAYANI ESTERO 400 2720 R5
CALLEJON I R. DEL PAN END 300 2000 R5
CALLEJON II R. DEL PAN END 300 2000 R5
CALLEJON III R. DEL PAN DEL PILAR 300 2000 R5
CALLEJON IV R. DEL PAN DEL PILAR 300 2000 R5
CALLEJON IX R. DEL PAN END 300 2000 R5
CALLEJON V R. DEL PAN DEL PILAR 300 2000 R5
CALLEJON V DEL PILAR END 300 2000 R5
CALLEJON VI R. DEL PAN DEL PILAR 300 2000 R5
CALLEJON VI DEL PILAR END 300 2000 R5
CALLEJON VII R. DEL PAN DEL PILAR 300 2000 R5
CALLEJON VIII R. DEL PAN DEL PILAR 300 2000 R5
CALLEJON VIII DEL PILAR END 300 2000 R5
CALLEJON X R. DEL PAN END 300 2000 R5
CAMACHILE ARELLANO ESTRADA 300 2000 R5
CASTANEDA NEW PANADEROS A. ROXAS 300 2000 R5

F. ROXAS CITY LIMIT 300 2000 R5

CHROMIUM ESTERO A. FRANCISCO 300 2000 R5
ESTRADA Z. ROXAS (CLOSED) 300 2000 R5
CISNE F. BALAGTAS FLERIDA 310 2000 R5
COMMERCIAL PASIG LINE A. BAUTISTA 300 2000 R5

A. BAUTISTA SAN JUAN RIVER 300 2000 R5
CONCHA DIAMANTE JADE 300 2000 R5

JADE A. FRANCISCO 300 2000 R5
DAGONOY END 300 2000 R5
END A. ROXAS 400 2500 R5
ESTRADA CAMACHILE 360 2500 R5
CONSUELO ARELLANO AVE. BAUTISTA 400 2720 R5

BAUTISTA CONCHA 400 2720 R5
CONCHA DIAN 400 2720 R5
ESPIRITU FUENTES 400 2720 R5
CORAL SAN ANDRES A. FRANCISCO 300 2000 R5

ESTRADA Z. ROXAS 300 2000 R5
CRISOLITA DIAMANTE JADE 300 2000 R5

JADE A. FRNCISCO 300 2000 R5
DAGONOY ST. LOT 3 300 2000 R5
ST. LOT 3 ESTRADA 300 2000 R5

DAYANG HERRAN (P. GIL) END 310 2500 R5
DEL PILAR CAGAYAN CALLEJON VIII 310 2500 R5

CALLEJON VIII MEDEL 310 2500 R5
MEDEL CALLEJON VII 310 2500 R5
CALLEJON VII CALLEJON VI 310 2500 R5
CALLEJON VI M. ROXAS EXTN. 310 2500 R5
M. ROXAS EXTN. CALLEJON IV 310 2500 R5
CALLEJON IV CALLEJON III 310 2500 R5
CALLEJON III P. NUNEZ 310 2500 R5
DIAMANTE SAN ANDRES NACAR 380 2580 R5

NACAR RUBI 380 2580 R5
RUBI ZAFIRO 380 2580 R5
ALABASTRO TOPACIO 380 2580 R5
TOPACIO CRISOLITA 380 2580 R5
CRISOLITA GRANATE 380 2580 R5
GRANATE CONCHU 380 2580 R5
CONCHU ONYX 380 2580 R5
ONYX ESTERO 310 2580 R5
ESTERO PASIG LINE 300 2580 R5
DIAN ZOBEL ROXAS A. ROXAS 400 2700 R5

ESTRDA END CAMACHILE 300 2200 R5
END CAMACHILE ARELLANO AVE. 300 2200 R5
DON PEDRO ESTERO T. DE GALLINA ARELLANO AVE. 310 2500 R5

ARELLANO AVENUE BAUTISTA 310 2500 R5
BAUTISTA CONCHU 310 2500 R5
CONCHU DIAN 310 2500 R5

G. DEL PILAR LEMERY 310 2500 R5
ESTERO T. SOUTH 310 2500 R5
DE GALLINA SUPERHIGHWAY
DR. M. CARREON
(INVERNES) HERRAN (P. GIL) RENAISSANCE 540 4130 R5
RENAISSANCE DELAS ALAS 540 4130 R5
DE LAS ALAS ST. LOT 540 4130 R5
ST. LOT ST. LOT 540 4130 C5
ST. LOT HOLLYWOOD 540 4130 C5
HOLLYWOOD ST. LOT 600 6120 C4
ST. LOT M.R.R. CO. 600 6120 C4
EDEN HERRAN (P. GIL) RENAISSANCE 430 3290 R5

RENAISSANCE A. DELAS ALAS 430 3290 R5
ELORIAGA FABIE ESTATE M. TORRES 300 2200 R5

M. TORRES ESGUERRA 300 2200 R5
ESGUERRA DAGONOY (CLOSED) 300 2200 R5
DAGONOY (CLOSED) ESTRADA (CLOSED) 300 2200 R5
ESTRADA (CLOSED) END 300 2200 R5
EMBARCADERO PANADEROS PASIG RIVER 310 2200 R5
ENRIQUE VITO CRUZ A. ROXAS 400 2700 R5

A. ROXAS ZOBEL ROXAS 400 2700 R5
ESMERALDA ESGUERRA DAGONOY 300 2000 R5

ESPIRITU ZOBEL ROXAS VITO CRUZ 400 2700 R5

END ESGUERRA 360 2500 R5

ESGUERRA ARELLANO AVE. 360 2500 R5
ESTRADA EST. T. DE GALLINA ARELLANO AVE. 400 2700 R5

ARELLANO AVE. BAUTISTA 400 2700 R5
BAUTISTA CONCHU 400 2700 R5
CONCHU AYALA EXTN. 400 2700 R5
AYALA EXTN. DIAN 400 2700 R5
G. DEL PILAR LEMERY 400 2700 R5
LEMERY SOUTH SUPERHIGHWAY 400 2700 R5
SOUTH SUPERHIGHWAY MADRE PERLA 400 2720 R5
MADRE PERLA ALABASTRO 400 2720 R5
TOPACIO END 360 2500 R5
END ST. LOT 400 2720 R5
NICKEL TENORIO 400 2720 R5
ORO ELORIAGA 400 2720 R5
ELORIAGA IRRIDIUM 400 2720 R5
IRRIDIUM C. ARAULLO 400 2720 R5
C. ARAULLO PASIG LINE 360 2500 R5
F. TORRES DIAMANTE M. TORRES 300 2200 R5

F. TORRES (DAGONOY) ARELLANO AVE. DIAN 300 2500 R5

DIAN ST. LOT 300 2500 R5
ST. LOT JACOBO 300 2500 R5
LEYTE TAAL 400 2720 R5
G. DEL PILAR SOUTH SUPERHIGHWAY 400 2720 R5
FABIE ESTATE ALL STREETS 300 2000 R5

FEBO F. BALAGTAS FLERIDA 310 2200 R5
FELIX HERRAN (P. GIL) RENAISSANCE 430 2920 R5

RENAISSANCE DE LAS ALAS 380 2500 R5
DE LAS ALAS STREET 380 2500 R5
STREET HOLLYWOOD 380 2500 R5
HOLLYWOOD BRIDGE 360 2500 R5
FELIX ROXAS PASIG RIVER MARTINEZ 300 2000 R5

MARTINEZ CASTANEDA 300 2000 R5
CASTANEDA MENDOZA 300 2000 R5
MENDOZA CITY LIMIT 300 2000 R5
FERNANDO ZOBEL ROXAS A. ROXAS 400 2720 R5

VITO CRUZ CAMACHILE 360 2450 R5
FLERIDA END MENANDRO 310 2200 R5

MENANDRO ANTENOR 310 2200 R5
ANTENOR CISNE 310 2200 R5
CASNE FEBO 310 2200 R5
FEBO FLORANTE 310 2200 R5
FLORANTE LAURA 310 2200 R5
FLORANTE F. BALAGTAS FLERIDA 310 2200 R5
FRANCISCO BALAGTAS END ANTENOR (ANONAS) 310 2200 R5

ANTENOR (ANONAS) CISNE 310 2200 R5
CISNE FEBO 310 2200 R5
FEBO FLORANTE 310 2200 R5
FLORANTE LAURA 310 2200 R5
LAURA GEN. OSMALIK 310 2200 R5
GEN. OSMALIK GEN. MIRANOLIN 310 2200 R5
GEN. MIRANOLIN P. FLORENCIA 310 2200 R5
FRANCO AVIADORES ALABASTRO 310 2200 R5
ALABASTRO JIMENEZ 310 2200 R5

JIMENEZ END 310 2200 R5

GALLARZA AVIADORES ESTERO 300 2000 R5
GEN. MIRAMOLIN P. FLORESCA F. BALAGTAS 310 2200 R5
GEN. OSMALIK SELYA ALADIN 310 2200 R5

ALADIN F. BALAGTAS 310 2200 R5
GRANATE DIAMANTE JADE 310 2200 R5

JADE A. FRANCISCO 310 2200 R5
GRANITO PERLITA MADRE PERLA 310 2200 R5
GREGORIO DEL PILAR ZOBEL ROXAS VITO CRUZ 400 2720 R5

VITO CRUZ DON PEDRO 400 2720 R5
DAGONOY A. FRANCISCO 360 2450 R5
A. FRANCISCO ARELLANO 360 2450 R5
ARELLANO SAN ANDRES 360 2450 R5
HAVANA ISABEL LEYBA 360 2500 R5

LEYBA SYQUIA 360 2500 R5
KASARINLAN ESTERO 360 2500 R5
ESTERO R. DEL PAN 360 2500 R5
HERNANDEZ EST. STA. CLARA ISABEL 360 2500 R5
HIWAGA GARRIDO SAMPAGUITA 360 2500 R5
HOLLYWOOD EST. DE GALLINA FELIX 450 4590 C5

FELIX ST. LOT 490 5000 C5
ST. LOT INVERNES (DR. M. CARREON) 490 5000 C5
INVERNES (DR. M. CARREON) END 450 4590 C5
I. DELA ROSA TEJERON CAGAYAN 360 2500 R5


IRRIDIUM FABIE ESTATE M. TORRES 300 2000 R5
ISABEL CALDERON HERNANDEZ 405 2500 R5

HERNANDEZ HAVANA 405 2500 R5
HAVANA STA. CLARA 405 2500 R5
ITAGUYOD ANG
KALABI A. BAUTISTA PASIG RIVER 300 2000 R5
JACOBO ZOBEL ROXAS VITO CRUZ 300 2500 R5

VITO CRUZ DAGONOY 300 2500 R5
JADE TOPACIO CRISOLITA 360 2500 R5

CRISOLITA GRANATE 360 2500 R5
GRANATE CONCHA 360 2500 R5
CONCHA ONYX 360 2500 R5
ONYX AGUA MARINA 300 2500 R5
AGUA MARINA ESTERO 300 2500 R5
JASPE AGATA OPALO 300 2500 R5

OPALO ESMERALDA 300 2000 R5
JESUITAS HERRAN END 400 2000 R5
JIMENEZ FRANCO EST. T. DE GALLINA 300 2720 R5
JOSEFA PATINO OLD PANADEROS PASIG RIVER 310 2200 R5
KALAYAAN CAGAYAN MEDEL 310 2200 R5

MEDEL LOT 38 310 2200 R5
LOT 38 M. ROXAS 310 2200 R5
KASARINLAN M. ROXAS CALDERON 310 2500 R5


KASILAWAN STO. NINO END 300 2500 R5
KUMPOL PASIG RIVER A. BAUTISTA 300 2040 R5

LA TORRE M. ROXAS CALDERON 310 2200 R5
LAMAYAN PLAZA HUGO STA. CLARA 470 3600 R5

STA. CLARA AZUCENA 400 2800 R5
AZUCENA NEW PANADEROS 360 2800 R5
NEW PANADEROS OLD PANADEROS 360 2500 R5
LAURA F. BALAGTAS SELYA 430 3290 R5

SEYLA FLERIDA 430 3290 R5
FLERIDA LINCAO 430 3290 R5
LINCAO P. FLORESCA 430 3290 R5
P. FLORESCA MENANDRO 430 3290 R5
MENANDRO EST. PANDACAN 430 3290 R5
LEMERY VITO CRUZ DON PERDO 430 3290 R5

LEYBA M. ROXAS CALDERON 310 2500 R5

LEYTE ARELLANO AVE. ESGUERRA 310 3290 R5

LIGAYA PASIG LINE LIWAYWAY 300 2000 R5
LINCEO LAURA ADONIS 310 2200 R5

ADONIS MENANDRO 310 2200 R5
LIWAYWAY SILAHIS REVELLIN 300 2000 R5


MABUHAY GARRIDO 300 2000 R5
GARRIDO MILAGROSA 300 2000 R5
MILAGROSA LIGAYA 300 2000 R5
LIGAYA SAMPAGUITA 300 2000 R5
SAMPAGUITA END 300 2000 R5
LORICA AVIADORES EST. DE GALLINA 300 2000 R5
M. CARREON
(MABUHAY) PASIG LINE LIWAYWAY 300 2040 R5
M. ROXAS HERRAN (P. GIL) SUTER 430 3290 R5

SUTER LA TORRE 400 3060 R5
LA TORRE LEYBA 400 3060 R5
LEYBA SYQUIA 400 2800 R5
KASARINLAN BAYANI 360 2500 R5
BAYANI ESTERO 360 2500 R5
ESTERO DEL PILAR 360 2500 R5
DEL PILAR R. DEL PAN 360 2500 R5
M. TORRES PASIG LINE F. TORRES 300 2200 R5

F. TORRES ARELLANO 300 2200 R5
ARELLANO ARRIDIUM 300 2200 R5
ARRIDIUM ELORIAGA 300 2200 R5
ELORIAGA TENORIO 300 2200 R5
MADRE PERLA DAGONOY ESTRADA 310 2200 R5

ESTRADA MARMOL 310 2200 R5
MARMOL ZOBEL ROXAS 310 2200 R5
MANDALUYONG ROAD POSADAS A. BAUTISTA 450 3820 R5

MARMOL PERLITA MADRE PERLA 310 2200 R5
MARTE HERRAN (P. GIL) PASIG RIVER 405 2800 R5

MARTINEZ A. BAUTISTA PANADEROS 300 2000 R5
PANADEROS F. ROXAS 300 2000 R5
F. ROXAS CITY LIMIT 300 2000 R5
MAYON MEDEL CAGAYAN 310 2110 R5

CAGAYAN TEJERON 310 2200 R5
MEDEL HERRAN (P. GIL) SUTER 430 3290 R5

SUTER MAYON 405 3290 R5
MAYON P. ROMAN 405 2500 R5
SYQUIA ABRA 360 2500 R5
ABRA I. DELA ROSA 360 2500 R5
ZAMORA ZAMORA 360 2500 R5
ZAMORA KALAYAAN 360 2500 R5
KALAYAAN BULACAN 360 2500 R5
BULACAN GARRIDO 360 2500 R5
GARRIDO EST. STA. CLARA 360 2500 R5
EST. STA. CLARA DEL PILAR 360 2500 R5
DEL PILAR R. DEL PAN 360 2500 R5
MENANDRO LAURA ADONIS 310 2200 R5

ADONIS ADOLFO 310 2200 R5
ADOLFO LINCEO 310 2200 R5
LINCEO FLERIDA 310 2200 R5
FLERIDA END 310 2200 R5
MENDOZA F. ROXAS CITY LIMIT 300 2000 R5
MERCEDES VITO CRUZ A. ROXAS 400 2720 R5

A. ROXAS ZOBEL ROXAS 400 2720 R5
MERCURIO ESTRADA DAGONOY 300 2200 R5

DAGONOY ESGUERRA 300 2200 R5
ESGUERRA END 300 2200 R5
MILAGROS PASIG LINE LIWAYWAY 300 2000 R5

MURPHY &
QUIJANO SUBD. ALL STREETS 300 2000 R5
NACAR AVIADORES DIAMANTE 360 2500 R5
DIAMANTE SAN ANDRES 360 2500 R5
SAN ANDRES (ESGUERRA) 360 2500 R5
(ESGUERRA) (DAGONOY) F.TORRES 400 2200 R5
(DAGONOY) ESTRADA 400 2200 R5
NICKEL A. FRANCISCO (DAGONOY) F.TORRES 300 2200 R5

(DAGONOY) F. ESTRADA 300 2200 R5
NUNEZ DEL PILAR R. DEL PAN 310 2200 R5
ONYX EST. DIAMANTE 310 2500 R5

DIAMANTE JADE 430 3290 R5
JADE (ESGUERRA) 400 2720 R5
(ESGUERRA) DAGONOY 400 2720 R5
OPALO ESGUERRA DAGONOY 360 2500 R5

DAGONOY JASPE 360 2500 R5
JASPE ESTRADA 360 2500 R5
ORO ESGUERRA DAGONOY 300 2500 R5

P. GIL (HERRAN) EST. DE GALLINA ARAGON 670 5130 C5

ARAGON DAYANG 670 5130 C5
DAYANG TEJERON 670 5130 C5
TEJERON MEDEL 670 5130 C5
MEDEL VISTA 780 5970 C5
VISTA M. ROXAS 780 5970 C5
M. ROXAS CALDERON 780 5970 C5
PACO ROMAN TEJERON CAGAYAN 400 2720 R5

PANADEROS (NEW) EMBARCADERO LAMAYAN 430 3290 R5

LAMAYAN OLD PANADEROS 430 3290 R5
OLD PANADEROS BRIDGE 430 3290 R5
BRIDGE MARTINEZ 400 2720 R5
MARTINEZ A. BAUTISTA 400 2720 R5
A. BAUTISTA SAN ROQUE 400 2720 R5
SAN ROQUE CITY LIMIT 400 2720 R5
PANADEROS (OLD) EMBARCADERO J. PATINO 430 3290 R5

J. PATINO NEW PANADEROS 430 3290 R5
EMBARCADERO LAMAYAN 430 3290 R5
PASIG LINE HERRAN (P. GIL) DIAMANTE 400 2720 R5

DIAMANTE M. TORRES 400 2720 R5
ESGUERRA OLD SAN ANDRES 400 2720 R5
OLD SAN ANDRES SILAHIS 300 2200 R5
SILAHIS CITY LIMIT 300 2200 R5
PERLITA AGATA 350 2500 R5

AGATA OPALO 350 2500 R5
CORAL NACAR 350 2500 R5
TOPACIO CRISOLITA 350 2500 R5
CRISOLITA RADIUM I 350 2500 R5
RADIUM I GRANATE 350 2500 R5
GRANATE CONCHA 350 2500 R5
CONCHA ONYX 350 2500 R5
ONYX AGUA MARINA 300 2200 R5
AGUA MARINA RADIUM II 300 2200 R5
RADIUM II CHROMIUM 300 2200 R5
CHROMIUM RAYMUNDO 300 2200 R5
RAYMUNDO MERCURIO 300 2200 R5
MERCURIO ST. LOT 300 2200 R5

NICKEL TENORIO 300 2200 R5
ORO ELORIAGA 300 2200 R5
ELORIAGA IRRIDIUM 300 2200 R5
IRRIDIUM ST. LOT 300 2200 R5
ST. LOT ST. LOT 300 2200 R5
ST. LOT PASIG LINE 300 2200 R5
PERLITA (P. GIL) EST. AVIADORES 360 2500 R5

AVIADORES DIAMANTE 400 2720 R5
ESTRADA GRANITO 400 2720 R5
GRANITO MARMOL 400 2720 R5
MARMOL VITO CRUZ 400 2720 R5
VITO CRUZ CITY LIMIT 400 2720 R5
PINEDO AVIADORES RUBI 360 2500 R5

RUBI ZAPIRO 360 2500 R5
ZAPIRO ALABASTRO 360 2500 R5
PLAZA HUGO ALL AROUND 430 2900 R5
PLAZA M. ROXAS ALL AROUND 430 2900 R5
POSADAS
(SUBDIVISION) KALAHI END 310 2200 R5
PRINCESA FLORESCA LAURA SELYA 310 2200 R5

SELYA F. BALAGTAS 310 2200 R5
R. DEL PAN TEJERON ESTERO 360 2500 R5

ESTERO CALLEJON 10 360 2500 R5
CALLEJON 9 CAGAYAN EXTN. 360 2500 R5
CAGAYAN EXTN. CALLEJON 8 360 2500 R5
CALLEJON 8 MEDEL EXTN. 360 2500 R5
MEDEL EXTN. CALLEJON 7 360 2500 R5

CALLEJON 6 M. ROXAS 360 2500 R5
M. ROXAS CALLEJON 5 360 2500 R5
CALLEJON 3 F. NUNEZ 360 2500 R5
F. NUNEZ CALLEJON 2 360 2500 R5
CALLEJON 1 HAVANA 360 2500 R5
HAVANA HAVANA 360 2500 R5
HAVANA PASIG RIVER 360 2500 R5
RADIUM I DAGONOY ESTRADA 300 2000 R5

RADIUM II EST. DE GALLINA ESGUERRA 300 2000 R5

DAGONOY END 300 2000 R5
RAYMUNDO EST. DE GALLINA ESGUERRA 300 2000 R5

REIN AVIADORES ESTERO 300 2000 R5
RENAISSANCE END FELIX 400 2720 R5
FELIX EDEN 430 2920 R5

EDEN INVERNES 430 2920 R5
INVERNES END 400 2720 R5
REVELLIN PASIG LINE LIWAYWAY 300 2000 R5

MEDEL SYQUIA 310 2200 R5
RUBI PINEDO DIAMANTE 300 2000 R5

DIAMANTE SAN ANDRES 300 2000 R5
SAN ANDRES DAGONOY 300 2000 R5

SAMPAGUITA PASIG LINE LIWAYWAY 300 2000 R5

LIWAYWAY HIWAGA 300 2000 R5
HIWAGA TEJERON 300 2000 R5
SAN ANDRES EST. DE GALLINA TAAL 560 4760 R5

G. DEL PILAR SUPERHIGHWAY 560 4760 R5
SUPERHIGHWAY CORAL 430 3290 R5
RUBI ZAPIRO 420 3290 R5
ZAPIRO ALABASTRO 350 3290 R5
SAN ANDRES (OLD) TEJERON PASIG LINE 300 2500 R5

PASIG LINE TENORIO 300 2500 R5
SAN ROQUE CITY LIMIT PANADEROS 300 2000 R5

PANADEROS SAN ROQUE 300 2000 R5
SAN ROQUE PANADEROS 300 2000 R5
SELYA LAURA ALADIN 310 2200 R5

ALADIN GEN OSMALIK 310 2200 R5
GEN OSMALIK P. FLORESCA 310 2200 R5
SILAHIS PASIG LINE LIWAYWAY 300 2040 R5
SILANG BEGONIA AZUCENA 400 2720 R5
SOUTH
SUPERHIGHWAY CITY BOUNDARY VITO CRUZ 610 5180 R5
VITO CRUZ ESTRADA 610 5180 R5
ESGUERRA ARELLANO 610 5180 R5
ARELLANO SAN ANDRES 610 5180 R5
SAN ANDRES ESTERO 610 5180 R5

STA. CLARA HAVANA SYQUIA 360 2950 R5
SYQUIA LEYVA 360 2950 R5
LEYVA ISABEL 360 2950 R5
STO. NINO PASIG LINE KASILAWAN 300 2000 R5

KASILAWAN MANDALUYONG 300 2000 R5
SUTHER TEJERON MEDEL 380 2580 R5
MEDEL M. ROXAS 430 2920 R5
M. ROXAS CALDERON 430 2920 R5
CALDERON STA. CLARA 350 2800 R5
SYQUIA TEJERON CAGAYAN 500 3820 R5

M. ROXAS CALDERON 440 3377 R5
T. AYALA ZOBEL ROXAS A. ROXAS 400 2500 R5

VITO CRUZ END 300 2500 R5
TAAL ZOBEL ROXAS VITO CRUZ 400 2720 R5

VITO CRUZ DON PEDRO 400 2720 R5
ESGUERRA ARELLANO AVENUE 400 2720 R5
ARELLANO AVENUE SAN ANDRES 400 2720 R5
TEJERON HERRAN (P. GIL) SUTER 610 5180 R5

SUTER MAYON 610 5180 R5
MAYON P. ROMAN 610 5180 R5
SYQUIA REVELLIN 610 5180 R5
MABUHAY GARRIDO 610 5180 R5

GARRIDO SAMPAGUITA 610 5180 R5
SAMPAGUITA CITY LIMIT 610 5180 R5
TENORIO M. TORRES ESGUERRA 300 2000 R5

END TOMAS CLAUDIO 670 4020 R5
TOPACIO DIAMANTE JADE 300 2040 R5

JADE ESGUERRA 300 2040 R5
ESTRADA VITO CRUZ 300 2000 R5
TUPAZ BEGONIA AZUCENA 310 2200 R5
VENUS HERRAN PASIG LINE 400 2700 R5
VESTA HERRAN SUTER 400 2800 R5
VITO CRUZ ESTERO ARELLANO 500 3820 R5

ARELLANO ENRIQUEZ 500 3820 R5
ENRIQUEZ MERCEDEZ 500 3820 R5
MERCEDEZ BAUTISTA 500 3820 R5
CONCHU T. AYALA 500 3820 R5
T. AYALA DIAN 500 3820 R5
DIAN JACOBO 500 3820 R5
ESPIRITU ALFONSO 500 3820 R5
ALFONSO FUENTES 500 3820 R5
TAAL DEL PILAR 500 3820 R5
DEL PILAR LEMERY 500 3820 R5
LEMERY SUPER HIGHWAY 500 3820 R5
SUPER HIGHWAY PERLITA 400 3500 R5
PERLITA ZOBEL ROXAS 400 3500 R5

VON GRANAO DIAMANTE END 310 2200 R5
ZAFIRO PINEDO DIAMANTE 310 2200 R5

ZAMORA PASIG LINE LIWAYWAY 300 2200 R5

ZOBEL ROXAS EST. DE GALLINA ARELLANO 400 3500 R5

ARELLANO ENRIQUEZ 500 3820 R5
ENRIQUEZ MERCEDES 500 3820 R5
MERCEDES BAUTISTA 500 3820 R5
CONCHU T. AYALA 500 3820 R5
T. AYALA DIAN 500 3820 R5
DIAN JACOBO 500 3820 R5
ESPIRITU ALFONSO 500 3820 R5
ALFONSO FUENTES 500 3820 R5
G. DEL PILAR SUPER HIGHWAY 500 3820 R5
SUPER HIGHWAY MADRE PERLA 400 3300 R5
MADRE PERLA AGATA 400 3300 R5
AGATA OPALO 400 3300 R5
ZAFIRO ALBASTRO 400 3300 R5

ANNEX "B"
SCHEDULE OF UNIT CONSTRUCTION COST

FOR BUILDINGS/STRUCTURES
(Pesos per square meter)
1996 General Revision
4. CONVENTION HALL
1. RESIDENTIAL 2. COMMERCIAL 4a. AUDITORIUM
TYPE CONDOMINIUM CONDOMINIUM 3. HOTEL 4b. CLUBHOUSE
4c. THEATER
I-A 10,700 - 11,000 10,200 - 10,500 10,000 - 10,300 9,800 - 10,100

I-B 10,000 - 10,300 9,500 - 9,800 9,300 - 9,600 9,100 - 9,400
I-C 9,300 - 9,600 8,800 - 9,100 8,600 - 8,900 8,400 - 8,700
II-A 8,400 - 8,700 7,900 - 8,200 7,700 - 8,000 7,500 - 7,800
II-B 7,700 - 8,000 7,200 - 7,500 7,000 - 7,300 6,800 - 7,100
II-C 7,000 - 7,300 6,500 - 6,800 6,300 - 6,600 6,100 - 6,400
III-A
III-B
III-C
III-D
III-E
8. CATHEDRAL
5. HOSPITAL 6. APARTELLE 7. OFFICE BLDG. 8a. CHURCH
TYPE 6a. APARTMENT 7a. BANKS 8b. CHAPEL
BUILDING
I-A 9,600 - 9,900 9,400 - 9,700 9,100 - 9,400 8,800 - 9,100

I-B 8,900 - 9,200 8,700 - 9,000 8,400 - 8,700 8,100 - 8,400
I-C 8,200 - 8,500 8,000 - 8,300 7,700 - 8,000 7,400 - 7,700
9. RESTAURANT 10. FUNERAL 11. SCHOOLS 12. ONE FAMILY

TYPE PARLOR DWELLING
I-A 8,400 - 8,700 7,900 - 5,200 7,700 - 8,000 7,600 - 7,900

I-B 7,700 - 8,000 7,200 - 7,500 7,000 - 7,300 6,900 - 7,200
I-C 7,000 - 7,000 6,500 - 6,800 6,300 - 6,600 6,200 - 6,500

II-A 6,100 - 6,400 5,600 - 5,900 5,400 - 5,700 5,300 - 5,600
II-B 5,400 - 5,700 4,900 - 5,200 4,700 - 5,000 4,600 - 4,900
II-C 4,700 - 5,000 4,200 - 4,500 4,000 - 4,300 3,900 - 4,200
III-A 4,000 - 4,300 3,500 - 3,800 3,300 - 3,600 3,200 - 3,500
III-B 3,300 - 3,600 2,800 - 3,100 2,600 - 2,900 2,500 - 2,800
III-C 2,600 - 2,900 1,900 - 2,200 1,800 - 2,100
III-D 1,900 - 2,200 1,100 - 1,400
III-E
13. GASOLINE 14. DUPLEX 15. CARPARK 16. SUPERMARKET

TYPE STATION DWELLING BUILDING 16a. SHOPPING
14a. TOWNHOUSE BUILDING
I-A 7,500 - 7,800 7,300 - 7,600 7,200 - 7,500 7,100 - 7,400

I-B 6,800 - 7,100 6,600 - 6,900 6,500 - 6,800 6,400 - 6,700
I-C 6,100 - 6,400 5,900 - 6,200 5,800 - 6,100 5,700 - 6,000
II-A 5,200 - 5,500 5,100 - 5,400 5,000 - 5,300 4,900 - 5,200
II-B 4,500 - 4,800 4,400 - 4,700 4,300 - 4,600 4,200 - 4,500
II-C 3,800 - 4,100 3,700 - 4,000 3,600 - 3,900 3,500 - 3,800
III-A 3,100 - 3,400 3,000 - 3,300
III-B 2,400 - 2,700 2,300 - 2,600
III-C 1,700 - 2,000 1,600 - 1,900
III-D
III-E
20. GYMNASIUM
17. MOTEL 18. ACCESSORIA 19. COLD STORAGE 20a. RECREATIONAL
TYPE OR ROW HOUSE BUILDING
20b. COCKPIT
I-A 7,000 - 7,300 6,900 - 7,200 6,800 - 7,100 6,700 - 7,000

I-B 6,300 - 6,600 6,200 - 6,500 6,100 - 6,400 6,000 - 6,300
I-C 5,600 - 5,900 5,500 - 5,800 5,400 - 5,700 5,300 - 5,600
II-A 4,800 - 5,100 4,700 - 5,000 4,600 - 4,900 4,500 - 4,800
II-B 4,100 - 4,400 4,000 - 4,300 3,900 - 4,200 3,500 - 4,100
II-C 3,400 - 3,700 3,300 - 3,600 3,600 - 3,900 3,100 - 3,400
III-A 2,900 - 3,200 2,800 - 3,100 2,600 - 2,800
III-B 2,200 - 2,500 2,100 - 2,300
III-C 1,700 - 1,900 1,700 - 1,900

21. BOARDING HOUSE 22. HANGAR 23. ACCESSORY BLDG.
21a. CONVENT 21a. INDUSTRIAL LAUNDRY 24. MARKET
TYPE 21b. DORMITORY BUILDING GUARDHOUSE
SERVANT'S QTR.
I-A 6,600 - 6,900 6,500 - 6,800 6,200 - 6,500 6,100 - 6,400

I-B 5,900 - 6,200 5,800 - 6,100 5,500 - 5,800 5,400 - 5,700
I-C 5,200 - 5,500 5,100 - 5,400 4,800 - 5,100 4,700 - 5,000
II-A 4,400 - 4,700 4,300 - 4,600 4,000 - 4,300 3,900 - 4,200
II-B 3,200 - 4,000 3,600 - 3,900 3,300 - 3,600 3,200 - 3,500
II-C 3,000 - 3,300 2,900 - 3,200 2,600 - 2,900 2,500 - 2,800
III-A 2,500 - 2,700 2,400 - 2,600 2,000 - 2,200 1,900 - 2,100
III-B 2,100 - 2,300 2,000 - 2,200 1,600 - 1,800 1,500 - 1,700
III-C 1,700 - 1,900 1,600 - 1,800 1,200 - 1,400 1,100 - 1,30
III-D
III-E
25. FACTORY 26. WAREHOUSE 27. OPEN SHED 28. SWIMMING

POOL PER
TYPE CUBIC METER
I-A 5,700 - 6,000 5,500 - 5,800 4,400 - 4,600

I-B 5,000 - 5,300 4,800 - 5,100 3,900 - 4,100
I-C 4,300 - 4,600 4,100 - 4,400 3,400 - 3,600
II-A 3,500 - 3,800 3,300 - 3,600 2,800 - 3,000
II-B 2,800 - 3,100 2,600 - 2,900 2,300 - 2,500
II-C 2,100 - 2,400 1,900 - 2,200 1,800 - 2,000
III-A 1,600 - 1,800 1,500 -1,700 1,400 - 1,600
III-B 1,200 - 1,400 1,100 - 1,300 1,000 - 1,200
III-C 800 - 1,000 700 - 900 600 - 800
III-D
III-E
Prepared in the compliance with the Local Assessment Regulations No. 1-92
by:
LOURDES G. LADERAS
City Assessor
APPRAISAL OF BUILDING
All improvements consisting of buildings and other structures shall be valued

at its current and fair market value on the basis of the herein schedule of base unit cost
of building to their use and construction characteristics and unit value established for
its kind and type together with the set of addition and reduction factors:
A. The following kinds of buildings are hereby established:
1. RESIDENTIAL CONDOMINIUM — individual ownership of a unit in a

multi-unit structure (as an apartment building).
2. COMMERCIAL CONDOMINIUM — joint control of a unit affairs

vested in two or more units (as in commercial buildings).
3. HOTEL — a building with more than fifteen (15) sleeping rooms,

usually occupied singly, where transients are provided temporary lodging with or
without meals and where no provisions for cooking in any individual suite.
4. CONVENTION HALL — a large room for assembly, usually equipped

with seats.
4a. AUDITORIUM — a room, hall, or building used for lectures, speeches,

concerts, etc.
5. HOSPITAL — a building or instruction where sick or injured persons

are given medical or surgical care.
6. APARTMENT BUILDING — designated for dwelling of four or more

families living independently of one another and doing their household chores
independently in their particular premises with one (1) or more common entrances.
7. OFFICE BUILDING — a building mainly for stores and/or offices.
7a. BANK — an establishment for the custody, loan, exchange or issue of

money, extension of credit and for facilitating the transmission of funds by drafts or
bills of exchange.
8. CATHEDRAL — a church that contains the official throne of the bishop

and that is the principal church of the diocese.
8a. CHURCH — a building set apart for public , especially Christian

worship.
8b. CHAPEL — a building or portion of a building or institution (as a

palace, hospital, college, etc.) as a part for private devotion and often also for private
religious services.
9. RESTAURANT — an establishment where refreshments or meals may

be procured by public, a public eating house.
10. FUNERAL PARLORS — a building pertaining to or befitting a funeral,

a place where funeral services are rendered.
11. SCHOOL — a building or group of buildings in which a school is

conducted.
12. ONE FAMILY DWELLING — a detached building for exclusive use by

one (1) family.
13. GASOLINE STATION — a place for the sale of gasoline, oil, services,
etc. for motor vehicle.
14. DUPLEX DWELLING — a detached building designed for use by two

(2) families living independently from each other.
14a. TOWN HOUSE — a single family house of two or sometimes three

storeys connected to another house by a common wall.
15. CARPARK BUILDING — a building designed to keep motor vehicles;

an area set for motor vehicles where it can be left temporarily.
16. SUPERMARKET — a large good store in which shoppers serve

themselves from open shelves and pay for their purchase at the exit.
16a. SHOPPING BUILDING — a building where a variety of goods where

offered for sale, usually a commercial complex.
17. MOTEL — a lodging house with a garage composed of —

living-sleeping quarters.
18. ACCESSORIA OR ROW HOUSE — a one or two storey building

divided into a row or independent units with independent entrances for each unit. (A
three-storey of this type may be classified as an apartment for appraisal purposes.)
19. COLD STORAGE — a building designed for storage of perishable food,

etc.

20. GYMNASIUM — a building containing appropriate space and equipment
for various indoor sports activities associated with program or physical education and
typically including spectator accommodations, locker and shower rooms, a swimming
pool, offices, and classrooms.
20a. RECREATIONAL BUILDING — a building which house any form of

play, amusement or relaxation, used for this purposes, as games, sports, hobbies,
reading, etc.
20b. COCKPIT — a place for, cockfighting.
21. BOARDING HOUSE (Dormitory) — a house containing one (1) or more

sleeping rooms, accommodating several boarders with centralized toilet and bathroom
provided with lodging and meals for a fixed sum, paid by the month or week, in
accordance with previous arrangement.
21a. LODGING HOUSE — a building containing not more than fifteen (15)
sleeping rooms with centralized toilet and bathroom where lodging provided with fix
compensation.
21b. CONVENT — a house of religious order specially of nuns.
22. HANGAR — a shed or other shelter especially designed to house an

aircraft.
22a. INDUSTRIAL BUILDING — a building designed or engage in any branch

or trade, business, production or manufacturing.
23. ACCESSORY BUILDING — as it implies.
24. MARKET — a building where goods and commodities especially

provisions or livestock are shown for sale usually with stalls or booths for various
dealers.
25. FACTORY — a building or collection of building usually with

equipment and machineries for the manufacture of goods.
26. WAREHOUSE — a building mainly used for deposit and storage, of

goods, wares, etc.
27. OPEN SHED — a large, strongly built, barn-like or hanger-like

structure, as for storage, with open front or sides.
28. SWIMMING POOLS — a artificially created pool or tank either indoors

or outdoors, designed for swimming.
29. COMMERCIAL COMPLEX BUILDING — a combination of different

kinds of buildings, construction design and uses integrated as a whole, where variety
of goods, services and facilities for rent/sale are offered, such as shopping building,
theaters and recreational facilities. Examples are the likes of SM City, SM
Centerpoint, Robinson Galleria, SM Mega Mall, etc. For purposes of computation of
the building cost (Current and Fair Market Value) determine the construction, designs
and uses of each portion of the building and apply the established schedule of value
for each use.
B. The following are the standard specification in addition to structural

specification of buildings:
1. EXTERNAL WALLS
a. On concrete or hollow block (cement, ceramic, or adobe)

mortar finishing painted with locally manufactured paints.
b. Double walled portion of tanguile or lauan plywood or its

equivalent, painted or varnished with locally manufactured
paints of varnish.
2. CEILING
a. Plan cement ceiling — painted with locally made paints

beneath concrete floors.
b. Beneath wooden floor or roof framing tanguile or lauan

plywood, painted with locally made paints.
3. DOORS
a. Exterior — Tanguile, lauan or its equivalent ordinary

finished panel.
b. Interior — Tanguile, lauan plywood flush type.
4. WINDOWS

a. For type I, II, and II-A buildings, simple design steel glass
with iron grills.
b. For type III-B, III-C and III-D wood glass.
c. For type II-E and III-E — wood capiz.
5. FLOORING
a. On fill and slab floor — cement finish.
b. For type II down to type III-B kiln dried tanguile or lauan.
c. Other type — sun dried.
6. ELECTRICAL and PLUMBING — Philippine made materials and

fixtures.
7. TOILET and BATH — same as above.
Waistcoating — 1.50 meters high, locally manufactured white tiles.
To let and bath for the first 60 sq.m. of floor area or for every two (2)
bedrooms or more or less twelve (12) sq.m. each.
The assessment levels to be applied to the appraisal of buildings and other

structures shall be those as fixed in the graduated levels under section 8 (b) and for
machineries par, (c) of the City of Manila Revenue Code.
LOURDES G. LADERAS
City Assessor

February 25, 2000 January 1, 2000
AN ORDINANCE AMENDING CERTAIN SECTIONS OF ORDINANCE NO. 7794,

TAX ORDINANCE NO. 93-001 OTHERWISE KNOWN AS THE AMENDED
REVENUE CODE OF THE CITY OF MANILA
Be it ordained by the City Council of Manila, That:
ARTICLE I
Title
SECTION 1. Title. — This Ordinance shall be known as the amended

Revenue Code of the City of Manila.
ARTICLE II
Authority and Scope
SECTION 2. Authority. — This Ordinance is enacted in pursuit of

Section 132, Chapter 1, Title One and Section 151, Article Three, Chapter 2, Title
One, Book II of R.A. No. 7160, otherwise known as the Local Government Code of
1991. cdtai
SECTION 3. Scope. — This Ordinance shall govern the taxing and other
revenue-raising powers of the City of Manila.
ARTICLE III
Definitions
SECTION 4. Words and Phrases. — When used in this Ordinance:
a) "Amusement" — is a pleasurable diversion and entertainment. It is

synonymous to relaxation, avocation, pastime or fun;

b) "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
performances;
b.1) "Sing-along and Restaurant" — a liquor serving

establishment where customers are entertained by the
musical bands and laser/video equipment; where customers
can sing and dance with their bring-in partner.
b.2) "Music Lounge and Restaurant" — an establishment serving

food, liquor and beverages, equipped with laser disc and
videokes all designated principally to entertain guests;
where guest relation officers who provide musical
accompaniment also act as song guider and food coordinator
to the guests and their families.
c) "Business" — means trade and commercial activity regularly

engaged in as a means of livelihood or with a view to profit;
d) "Banks and other financial institution" — include non-bank

financial intermediaries, lending investors, finance and investment
companies, pawnshop, money shops, insurance company, stock
markets, stock brokers and dealers in securities and foreign
exchange, as defined under applicable law, or rules and regulations
thereunder:
e) "Capital Investment" — is the capital which a person employs in

any undertaking or which he contributes to the capital of a
partnership, corporation, or any other juridical entity or association
in a particular taxing jurisdiction;
f) "Catering" — the delivery or serving of food outside the place of

business, regardless of time, quantity and occasion.
g) "Charges" — refer to pecuniary liability, as rents or fees against

persons or property;
h) "Contractor" — includes persons, natural or juridical, not subject

to professional tax under Section 11 of this ordinance, whose
activity consists essentially of the sale of all kinds of services for a
fee, regardless of whether or not the performance of the service
calls for the exercise or use of the physical or mental faculties of
such contractor or his employees.
As used in this Section, the term "contractor" shall include

arrastre proprietors or operators; barber shops, battery charging
establishments proprietors or operators; beauty parlors,
bookbinders, business agents cinematographic film owners, lessors
and distributors, commercial brokers, demolition and salvage
works, detective and watchman agencies, dockyards proprietors or
operators, dress shops, dry cleaning or dyeing establishments,
engraving establishment, funeral parlors, furniture shops
proprietors or operators, general building, general engineering and
specialty contractors, greasing and washing of motor vehicles,
hatters, heavy equipment proprietors or operators, hotels, motels
proprietors or operators, house and sign painters, immigration
brokers, installations of water system and gas or electric light, heat
or power; lithographers, lodging houses proprietors or operators,
massage clinics or sauna, Turkish and Swedish baths, master
plumbers, milliners, mine drilling apparatus proprietors or
operators, parking lots proprietors or operators, photographic
studios, planing or surfacing and re-cutting of lumber, plastic
lamination, plating establishments, printers, publishers, except
those engaged in publication or printing of any newspaper,
magazine, review, or bulletin which appears at regular intervals at
fix prices for subscription and sale and which is not devoted
principally to the publication of advertisements; repair shops for
the repair of any kind of mechanical or electrical devices,
instruments, apparatus, sawmills under contract to saw or cut logs
belonging to others; shoe repairing by machines or any mechanical
contrivance; slenderizing and body building saloons and similar
establishments, smelting plants, smiths, stevedoring, tailors shops,
upholstering shops proprietors or operators, vulcanizing shops
proprietors or operators, warehousing proprietors or operators.
i) Corporation" — includes partnerships, no matter how created or

organized, joint-stock companies, joint accounts (cuentas en
participacion), associations and insurance companies but does not
include general professional partnerships and joint venture or
consortium formed for the purpose of undertaking construction
projects or engaging in petroleum, coal, geothermal, and other
energy operations pursuant to an operating consortium agreement
under a service contract with the government. General Professional
partnership are partnership formed by persons for the sole purpose
of exercising their common professions, on part of the income of
which is derived from engaging in any trade or business.
The term "resident foreign" when applied to a corporation

means a foreign corporation not otherwise organized under the
laws of Philippines but engaged in trade and business within the
Philippines:
j) "Countryside and Barangay Business Enterprise" — refers to any

business entity, associations, or cooperative registered under the
provisions of Republic Act Numbered Sixty eight hundred ten
(R.A. No. 6810), otherwise known as "Magna Carta For
Countryside and Barangay Business Enterprise (Kalakalan 20);
k) "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 bestow
upon his commodities but upon the skill and foresight with which
he watches the market;
l) "Fee" — means a charge fixed by law or ordinance for the

regulation or inspection of a business or activity;
m) "Franchise" — is a right privilege, effected with public interested

which 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;
n) "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 with the
services and deposits or advanced payments actually or
constructively received during the taxable quarter for the services
performed or to be performed for another excluding discounts if
determinable at the time of sales, sales return, excise tax, and
value-added tax (VAT).
o) "Manufacturer" — includes every person who by physical or

chemical processes, alters the exterior texture of 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
condition, or who by any such process alters the quality of any
such raw or materials 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 by who any such process combines any
products with other materials or products of the same or different
kinds and in such manner that the finished product of such process
or manufacture can be put to a special use or uses to which such
raw material or manufactured or partially manufactured products in
their original condition, could not have been put, and who in
addition alters such raw materials or manufactured or partially
manufactured products or combines the same to produce such
finished product for the purpose of their sale or distribution to
others and not for his own use or consumption;
p) "Marginal Farmer or Fisherman" — refers to an individual

engaged in substance farming or fishing which shall be limited to
the sale, barter or exchange of agricultural or marine products
produce by himself and his immediate family;
1) "Motor Vehicle" — means any vehicle propelled by any

power other than muscular power using the public roads,
but excluding road rollers, trolley cars, street-sweepers,
sprinklers, lawn mowers, bulldozers, graders, forklifts,
amphibian trucks, and cranes if not used on public roads
vehicles which run only on rails or tracks, and tractors,
trailers, and traction engines of all kinds used exclusively
for agricultural purposes;
2) "Municipal Waters — includes not only streams, lakes and

tidal waters within the City, not [DO1] being subject to
private ownership and not compromised within the national
parks, public forest, timber lands, forest reserves or fishery
reserves, but also marine waters included between two lines
drawn perpendicularly to the general coastline from points
where the boundary lines of the city touch the sea at low
tide and a third line parallel with the general coastline and
fifteen (15) kilometers from it. Where two (2) municipalities
are so situated on the opposite shores that there is less than
fifteen (15) kilometers of marine waters between them, the
third line shall be equally distant from opposite shores of
the respective cities;
3) "Operator" — includes the owner, manager, administrator, or any

other person who operates or is responsible for the operation of a
business establishment or undertaking;
4) "Peddler" — means any person who, either for himself or on

commission, travels from place to place and sell his goods or offers
to sell and deliver the same. Whether the peddler is a wholesale
peddler or a retail peddler of a particular commodity shall be
determined from the definition of wholesale dealer or retail dealer
as provided in this Title;
5) "Persons" — means every natural or juridical being, susceptible of

rights and obligations or of being the subject of legal relations;
6) "Residents" — refers to natural persons who have their habitual

residence in the province, city or municipalities where they
exercise their civil rights and fulfill their civil obligations, and to
juridical persons in which the law or any other provision creating
or recognizing them fixes their residence in particular province,
city or municipality. In the absence of such law, juridical persons
are residents of 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;
7) "Retail" — means sale where the purchase buys the commodity for
his own consumption, irrespective of the quantity of the
commodity sold;
8) "Vessel" — include every type of boat, craft, or other artificial

contrivance used or capable of being, as means of transportation on

water;
9) "Wharfage" — means a fee assessed against the cargo of a vessel

in foreign or domestic trade based on quantity, weight, or measure
received and/or discharged by vessel, and
10) "Wholesale" — means sale where the purchaser buys or imports

the commodities for resale to persons other than the end regardless
of the quantity of the transaction.
SECTION 5. Scope of Taxing Authority. — The provision of this

Ordinance shall govern the exercise of the taxing and other revenue-raising powers of
the City of Manila and its barangays. cdlex
ARTICLE IV
Taxes on Business
SECTION 6. Accrual of Collections. — Except as otherwise provided in

this Ordinance, the taxes, fees, and charges levied by the City of Manila accrue to the
City.
SECTION 7. Tax on the Transfer of Real Property Ownership. —
(a) There is hereby imposed tax on the sale, donation, barter, or on any
other mode of transferring ownership or title of real property at the
rate of seventy five percent (75%) of one percent (1%) of the total
consideration involved in the acquisition of the property or of the
fair market value in case the monetary consideration involved in
the transfer is not substantial, whichever is higher. The sale,
transfer, or other disposition of real property pursuant to R.A. No.
6657 shall be exempt from this tax.
b) For this purpose the Register of Deeds of the City shall, before
registering any deed, require the presentation of the evidence of the
payment of this tax. The city shall likewise make the same
requirement before canceling an old tax declaration an issuing a
new one in place thereof. Notaries public shall furnish the City
Treasurer with a copy of any deed transferring ownership or title to
any real property within thirty (30) days from the date of
notarization.

It shall be the duty seller, donor, transferor, executor or
administrator to pay the tax herein imposed within sixty (60) days
from the date of the execution of the deed of from the date in the
decedent's death.
SECTION 8. Tax on the Business of Printing and Publication. — There

is hereby imposed a tax on the business of persons engaged in the printing and/or
publication of books, card, posters, leaflets, handbills, certificates, receipts,
pamphlets, and other similar nature and the gross receipts of newspapers and
magazines derived purely from advertisement at the rate of seventy-five percent
(75%) of one percent (1%) of the gross annual receipts for the preceding calendar
years.
In the case of a newly started business the tax shall be seven and half percent
(7.5%) of one percent (1%) of the capital investment. In the succeeding calendar year,
regardless of when the business started to operate, the tax shall be based on the gross
receipts for the preceding calendar year, or any fraction thereof, as provided herein.
The receipts from the printing and/or publishing of books or other reading
materials prescribed by the Department of Education Culture and Sports as school text
or references shall be exempt from the tax herein imposed.
SECTION 9. Franchise Tax. — Notwithstanding any exemption granted

by any law or other special law, a tax on business enjoying a franchise, at any rate of
seventy five percent (75%) of one percent (1%) of the gross annual receipts of the
preceding calendar year based on the incoming receipt, or realized, within its
territorial jurisdiction, is hereby imposed.
SECTION 10. Tax on Sand, Gravel and Other Quarry Resources. —

There is hereby imposed tax of ten percent (10%) of the fair market value per cubic
meter of ordinary stone, sand, gravel, earth and other quarry resources extracted from
public lands or from the beds of seas, rivers, streams, creek and other public waters
within the City.
The permit to extract sand, gravel and other quarry resources shall be
1) City — Sixty percent (60%)
2) Barangay — Forty percent (40%)

where the sand, gravel and other quarry resources are extracted.
SECTION 11. Professional and Occupational Tax. —
a) Imposition of Professional Tax. — There is hereby imposed an

annual professional tax on each person engaged in the exercise or
practice of his profession requiring government examination at the
rate of Three Hundred Pesos (P300.00).
1) Every person who has paid the corresponding professional

tax shall be entitled to practice his profession in any part of
the Philippines without being subjected to any other
national or local tax, license, or fee for the practice of such
profession, pursuant to Sec. 139(b) Chapter 2, Title One,
Article One, BOOK II of R.A. No. 7160.
2) Any individual or corporation employing a person subject to

professional tax shall require payment by that person of the
tax on his profession before employment and annually
thereafter.
3) The professional tax shall be payable annually on or before

the thirty-first (31st) day of January. Any person first
beginning to practice a profession after the month of
January must, however, pay the full tax before engaging
therein. A line of profession does not become exempt even
if conducted with some other profession for which the tax
has been paid, professionals exclusively employed in the
government shall be exempt from the payment of this tax.
4) Any person subject to professional tax shall write in deeds,

receipts, prescriptions, reports, book of account, plans and
designs, surveys and maps, as the case may be, the number
of the official receipt issued to him.
b) Imposition of the Tax on Occupation — There is hereby imposed

an annual occupation tax on all persons engaged in the exercise of
a calling occupation not requiring the passing of the government
examination for the practice or exercise thereof, at the rate of one
hundred twenty (P120.00).

SECTION 12. Amusement Tax. —
a) The city hereby imposes an amusement tax to be collected from the

proprietors, lessees, or operators of theaters, cinemas, concert
halls, music lounges, sing-along, restaurants, circuses, boxing
stadia, basque pelota ("jai-alai") courts, race tracks and other
places of amusement at the rate of thirty percent (30%) of the gross
receipts from admission fees.
b) 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 City Treasurer before the gross receipts are divided between
said proprietors, lessees or operators and the distributors of the
c) The holding of operas, concerts, dramas, recitals, painting and art

exhibition, flower shows, musical programs, literary and oratorical
presentations, except pop, rock, or similar concerts shall be exempt
from the payment of the tax herein imposed.
d) Payment of Tax — The tax shall be due and payable within the
first twenty (20) days of the month next following that for which it
is due by the proprietor or lessee or operator concerned. The tax
shall be determined on the basis of a true and complete return of
the amount of gross receipts derived from the preceding month.
e) Penalties — if the tax is not paid within the time fixed, the
taxpayer shall be subjected to the surcharges, interest, and
penalties prescribed by this Ordinance. In case of willful neglect to
file return and pay the tax within the time required, or in case of
fraudulent return is filed or a false return is willfully made, the
taxpayers shall be subject to a charge of fifty percent (50%) of the
correct amount of the tax due, in addition to the interest as
penalties provide by the ordinance.
SECTION 13. Annual Fixed Tax for Every Delivery Truck or Van of
Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain
Products. —
a) The City hereby imposes an annual fixed tax for every truck, van

or any vehicle used by manufacturers, producers, wholesalers.
dealers or retailers in the delivery or distribution of distilled spirits,
fermented liquors, soft drinks, cigars and cigarettes, and other
products to sales outlets; or consumers, whether directly or
indirectly, within the City in an amount not exceeding Eight
Hundred Twenty-Fee (P825;00) Pesos. aisa cd
b) The manufacturers, producers, wholesalers, dealers, and retailers

referred to in the immediately foregoing paragraph shall be exempt
from the tax on peddlers prescribed in this Ordinance.
SECTION 14. Tax on Manufacturers, Assemblers and other Processors.

— There is hereby imposed a graduated tax on manufacturers, assemblers, repackers,
processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits,
and wines or manufacturers of any article of commerce of whatever kind or nature, in
accordance with the following schedule.
Annually Quarterly
Less than 10,000.00 300.00 75.00
P10,000.00 or more but less than 15,000.00 413.00 103.25
6,500,000.00 or more at a rate not exceeding fifty six

and one fourth percent (56 1/4%) of
one percent (1%)
SECTION 15. Tax on Wholesalers, Distributors, or Dealers. — There is
hereby imposed a graduated tax on wholesalers, distributors, or dealers in any article
of commerce of whatever kind or nature in accordance with the following schedule.
With gross sales or receipts for the
preceding calendar year in the amount of
Amount of Tax
Annually Quarterly
Less than 1,000.00 30.00 7.50
2,000,000.00 or more at a rate not exceeding seventy
five percent (75%) of one percent (1%)
SECTION 16. Tax on Essential Commodities. — A percentage tax at the
rate of one half (½) of the rates prescribed under Sections 14, 15, and 17 is hereby
imposed on exporters, and on manufacturers, millers, producers, wholesalers,

distributors, dealers or retailers of essential commodities enumerated hereunder: IESTcD
(1) Rice and corn;
(2) Wheat or cassava flour, meat, dairy products, locally

manufactured, processed, or preserved food, sugar, salt and other
agricultural, marine, and fresh water products, whether in their
original state or not;
3) Cooking oil and cooking gas;
4) Laundry soap, detergents, and medicine;
5) Agricultural implements, equipment and post harvest facilities,

fertilizers, pesticides, insecticides, herbicides and other farm
inputs,
(6) Poultry feeds and other animal feeds;:
(7) School suppliers; and
(8) Cement
SECTION 17. Tax on Retailers. — A percentage tax is hereby imposed on

retailers
With gross sales or receipts for the preceding
Calendar year in the amount
Amount of Tax
Annually Quarterly
Over 50,000 but less than 175,000.00 1,893.12 473.28
1,000,000.00 up to 2,000,000.00 25,150.00 6,287.50
Over 2,000,000.00 up to 25,150 plus 1%
3,000,000.00 in excess of 2,000,000.00
Over 3,000,000.00 up to 35,150.00 plus 75% of 1%
5,000,000.00 in excess of 3,000,000.00
Over 5,000,000.00 50,150.00 plus 45% of 1%
in excess of 5,000,000.00
For gross receipts of sales of Fifty Thousand Pesos (50,000.00) or less, the
Barangays, through an Ordinance, shall have the exclusive power to impose tax on
retail stores, with fixed establishments, pursuant to Section 152 (a) of the Local
Government Code.
SECTION 18. Tax on Contractors. — A percentage is hereby imposed on

contractors and other independent contractors, in accordance with the following
schedule:
Annually Quarterly
Less than 5,000.00 66.69 16.67
250,000.00 or more but less than 300,000,00 8,607.41 2,151.85
2,000,000.00 or more at a rate of one percent (1%)
in excess of 2,000,000.00
SECTION 19. Tax on Banks, Insurance Companies and Other Financial
Institutions. — A percentage tax is hereby imposed on banks and other financial
institutions, at the rate of seventy-five percent (75%) of one percent (1%) on the gross
receipts of the preceding calendar year derived from the interests, commissions and
discounts from lending activities, income from financing leasing, dividends, rentals
from property and profit from exchange or sale of property, insurance premium.
SECTION 20. Tax on Peddlers. — A fixed tax is hereby imposed on

peddlers engaged in the sale of any merchandise or article or commerce, at the rate of
eighty-two pesos (P82.00) per peddler. Ex. Agents, special offer, etc.
SECTION 21. Tax on Business Subject to the Excise, Value-Added or

Percentage Taxes Under the NIRC. — On any of the following businesses and
articles of commerce subject to the excise, value-added or percentage taxes under the
National Internal Revenue Code hereinafter to as NIRC, as amended, a tax of fifty
percent (50%) of one percent (1%) per annum on the gross sales or receipts of the
preceding calendar is hereby imposed:
A) On persons who sell goods and services in the course of trade of

business, and those who import goods whether for business or
otherwise, as provided for in sections 100 to 103 of the NIRC as
administered and determined by the Bureau of Internal Revenue
pursuant to the pertinent provisions of the said code.
B) On the gross receipts of keepers of garages, cars for rent or hire

driven by the lessee, transportation contractors, persons who
transport passengers or freight for hire, and common carriers land,
air or water, except owners of bancas and owners of animal-drawn
two-wheel vehicle. IESTcD
C) On the amount paid on every overseas dispatch, message or

conversation transmitted from the Philippines by telephone,
telegraph, telewriter exchange, wireless and other communication
equipment services, except amounts paid by the government, its
political subdivisions or instrumentalities; diplomatic services;
public international organizations or any of their agencies based in
the Philippines; and news services.

services who is required to collect and pay the tax within twenty
(20) days after the end of each quarter.

D) Exciseable goods subject to VAT
(2) Wines
(3) Tobacco products (other than cigarettes, cigar and chewing

tobacco)
(4) Tobacco specially prepared for chewing
(5) Fireworks
(6) Cinemtographic film
(7) Saccharine
(8) Coal and Coke
(9) Fermented liquor, brewer's wholesale price, excluding the

ad valorem tax
(10) Automobiles, manufacturers or importers selling price
(11) Non-essential goods based on the wholesale price, net of

excise tax and vat
(a) Jewelry, whether real or imitation, pearls, precious

and semi-precious stones and imitation thereof;
goods made of, or ornamented, mounted or fitted
with precious metals or imitation thereof or ivory
(not including surgical and dental instruments.
silver-plated wares, frames or mountings for
spectacles of eyeglasses, and dental gold or gold
alloys and other precious metals used in filling,
mounting or fitting of teeth.)
(c) Yacht and other vessels intended for pleasure or

sports.

(12) Mineral products, based on actual market value of the
annual gross output the time of removal
E) Excisable goods not subject to vat
(1) Naptha when used as raw material for production of

petrochemical products
(2) Asphalt
SECTION 22. Tax on Storage of Flammable, Combustible or Explosive

Substances. — Every person or entity who operates and maintains storage facilities
and depots, except gasoline dealers/stations used for the storage of flammable,
combustible, or explosive substances within the City of Manila shall secure a yearly
permit or certificate of inspection as to compliance with standard safety requirements
and regulations from the Manila Health Departments and the City Engineer's Office in
coordination with the City Fire Marshall and shall pay the following fixed tax on
businesses hazardous and dangerous to life and limb, to be computed on the basis of
the total volume or weight, as the case may be, on the substances which are stored in
or used by the facilities or depots during the preceding calendar year.
A. FLAMMABLE LIQUIDS:
1. With flash point at 20 degrees F or below such as gasoline

and other carbon bisolphide, naptha, benzol, allodin and
acetone:
Over 5 to 25 gals 11.25
Over 100 to 500 gals 120.00
Over 500 to 1,000 gals 180.00
Over 1,000 to 1,500 gals 240.00
Over 1,500 to 2,000 gals 300.00
Over 2,000 to 2,500 gals 360.00
Over 2,500 to 3,000 gals 480.00
Over 3,000 to 3,500 gals 600.00
Over 3,500 to 4,000 gals 720.00
Over 4,000 to 8,000 gals 900.00
Over 8,000 to 10,000gals 1,200.00
Over 10,000 to 50,000 gals 1,800.00

Over 50,000 to 200,000 gals 2,700.00
Over 200,000 to 500,000 gals 3,600.00
Over 500,000 to 1,500,000 gals 4,800.00
Over 1,500,000 to 2,000,000 gals 6,000.00
IN EXCESS OF 2,000,000 gals. 6,000.00 plus
2,000.00/100 gals.
This foregoing impositions shall be considered an
indispensable and integral component of business overhead
and shall not be shifted forward to the consumers nor result
to an increase in the pump price of gasoline.
2. With flash point at above 20 degrees F and below 70

degrees F such as alcohol, amyl acetate, tuluol, ethyl
acetate:
Over 100 to 500 gals 75.00
Over 500 to 1,000 gals 120.00
Over 1,000 to 5,000 gals 300.00
Over 5,000 to 25,000 gals 600.00
Over 25,000 to 50,000 gals 1,200.00
Over 50,000 gals 1,500.00
3. With flash point at above 70 degrees F up to 200 degrees F
such as turpentine, thinner, prepared paints, diesel oil, fuel
oil, kerosene, cleansing solvent, polishing liquids:
Over 5 to 25 gals P11.25
Over 100 to 1,000 gals 75.00
Over 1,000 to 5,000 gals 150.00
Over 5,000 to 10,000 gals 300.00
Over 10,000 to 50,000 gals 450.00
Over 50,000 to 100,000 gals 750.00
Over 100,000 to 500,000 gals 1,200.00
Over 500,000 to 900,000 gals 2,250.00
Over 900,000 gals 3,000.00
4. With flash point at over 200 degrees F when subject to

spontaneous ignition or artificially heated to temperature
equal to or higher than its flash point such as petroleum oil,
crude oil, others:
Over 100 to 500 gals 75.00
Over 500 to 1,000 gals 150.00
Over 1,000 to 20,000 gals 300.00
Over 20,000 gals 450.00
B. FLAMMABLE GASES:
Acetylene, hydrogen, coal gas, and other flammables in

gaseous form, except liquefied petroleum gas, and other
compressed gases:
Over 100 to 500 gals 90.00
Over 500 to 2,000 gals 180.00
Over 2,000 to 10,000 gals 450.00
Over 10,000 to 50,000 gals 900.00
Over 50,000 to 10,000 gals 1,350.00
Over 100,000 gals 2,250.00
C. COMBUSTIBLE SOLIDS:
Acetylene, hydrogen, coal gas, and other flammables in gaseous

form, except liquified petroleum gas, and other compressed gases:
1. Calcium Carbide:
Over 10 to 20 kgs P33.75
Over 20 to 50 kgs 45.00
Over 50 to 500 kgs 90.00
Over 500 to 1,000 kgs 135.00
Over 1,000 to 5,000 kgs 180.00
Over 5,000 to 10,000 kgs 225.00
Over 10,000 to 50,000 kgs 337.00
Over 10,000 to 50,000 kgs 450.00
2. Prolyxin:

Over 50 to 200 kgs 60.00
Over 200 to 500 kgs 120.00
Over 500 to 1,000 kgs 225.00
Over 1,000 to 3,000 kgs 450.00
Over 3,000 to 10,000 kgs 750.00
Over 10,000 kgs 1,500.00
3. Matches:
Over 100 to 500 kgs 150.00
Over 500 to 1,000 kgs 300.00
Over 1,000 to 5,000 kgs 600.00
Over 5,000 kgs 1,200.00
4. Nitrate, phosphorous, bromine, sodium, picric acid, and
others with hazardous, explosive, corrosive, oxidizing or
lachrymatory properties:
Over 25 to 100 kgs 45.00
Over 100 to 500 kgs 112.00
Over 500 to 1,000 kgs 225.00
Over 1,000 to 5,000 kgs 337.00
Over 5,000 kgs 450.00
5. Shredded combustible materials such as wood shavings
(kusot), waste (estopa), sisal, oakum, and other similar
combustible shaving and fine materials:
Over 9 to 100 cu.ft. P30.00
Over 100 to 500 cu.ft. 80.00
Over 500 to 1,000 cu.ft. 135.00
Over 1,000 to 2,500 cu.ft. 225.00
Over 2,500 cu.ft. 337.00
6. Tar, resin, waxes, copra, rubber coal, bituminous coal, and
similar combustible material:
Over 50 to 100 kgs 33.75
Over 100 to 1,000 kgs 67.50
Over 1,000 to 5,000 kgs 135.00
Over 5,000 kgs 225.00
SECTION 23. Caterer's Tax. — On gross receipts of proprietors and
operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants,
soda fountains, carinderias for food caterers including clubs and caterers, an annual
tax on the gross sales or receipts of the preceding calendar year is hereby imposed as
follows, from —
1) The sale of food, soft drinks or refreshment at one percent(1%);
2) The sale of beer, wines, and other liquor at three percent (3%); and
3) The sale of cigarettes and other tobacco products at three percent

(3%).
"On newly established business a tax of one-half (½) of one percent (1%)
of the capital investment is hereby imposed."
SECTION 24. Tax on Real Estate Developers, Dealers and Lessors. — On

real estate developers/dealers, lessors or sub-lessors of real estate including
accessories, apartelles, pension inns, apartments, condominia, houses for lease, rooms
and spaces for rent, a tax SEVENTY FIVE PERCENT (75%) OF ONE PERCENT
(1%) per annum on the gross receipts for the preceding calendar year is hereby
imposed.
For newly started business, the initial tax shall be one-half (½) of one percent
(1%) of the capital investment.
SECTION 25. Tax on Privately-Owned and Semi-Privately-Owned Public

Markets and Shopping Centers. — There is hereby imposed a tax of TWO PERCENT
(2%) on the gross receipts for the preceding calendar year on owners or operators of
privately-owned and semi-privately-owned public markets and shopping centers.
Provided, however, that they were granted a franchise.
For newly started privately-owned public markets and shopping centers the tax
shall be one-half (½) of one percent (1%) of the capital investments.
SECTION 26. Occupancy Tax on Hotels; Lodging Houses. — There is

hereby imposed on all owners or operators of hotels, motels, pension houses, and
lodging houses, a three percent (3%) tax on the gross receipts during the preceding
calendar year derived from occupancy.
SECTION 27. Tax on Race Tracks. — A tax is hereby imposed on owners

or operators of race tracks maintained and operated for the purpose of horse-racing
and other races where bets are placed at seventy-five percent (75%) of one percent
(1%) of the gross receipts for the preceding calendar year; Provided, however, that the
duly licensed off-track betting stations shall pay a tax of one percent (1%) of their
gross income of the preceding calendar year; and twenty percent (20%) of one percent
(1%) of the capital investment if newly established.

this Ordinance.
SECTION 28. Tax on Basque Pelota Courts. — There is hereby imposed a

tax on the owner, operator or maintainer of basque pelota court, including the games
of pala, raqueta, cestapunta, remonte, and mano, popularly known as jai alai, in which
popular players participate, to make either direct bet or bets by means of a totalizer, as
authorized by the law, at the rate of seventy five percent (75%) of one percent (1%) of
the gross annual income for the preceding calendar year and one twentieth (1/20) of
one percent (1%) of the capital investment if newly established. Off-fronton betting
stations when duly licensed, shall pay tax of one percent (1%) of their gross income
of the preceding calendar year and twenty percent (20%) of the one percent (1%) of
the capital investment thereof, if newly established.

this Ordinance.
SECTION 29. Tax on all Other Businesses. — All other businesses not
specifically taxable in the preceding sections of this Ordinance shall pay a tax of ONE
PERCENT (1%) of their gross sales or receipts for the preceding calendar year.
Newly started business under this section shall pay a tax of TWENTY
PERCENT (20%) OF ONE PERCENT (1%) of the capital investment.'
SECTION 30. Retirement of Business. — A business subject to tax

pursuant to the preceding sections shall, upon termination thereof, submit a sworn
statement of its gross sales or receipts for the current year. If the tax paid during the
year be less than the tax due on said gross sales receipts of the current year, the
difference shall be paid before the business is considered officially retired.
SECTION 31. Payment of Business Taxes. —
a) The taxes imposed under Section 14 shall be payable for every

separate or district establishment or place where business subject
to tax is conducted and one line of business does not become
exempt by being conducted with some other business, for which
such tax has been paid. The tax on a business must be paid by the
person conducting the same.
b) In case where a person conducts or operates two or more

businesses mention in Section 14 of this Ordinance which are
subject to same rate of tax shall be computed on the combined total
gross sales or receipts of the said two (2) or more related
businesses.
c) In cases where a person conducts or operates two (2) or more of

the businesses mentioned in Section 14 of this Ordinance which
are subject to different rates of tax, the gross sales or receipts of
each business shall be separately reported for the purpose of
computing the tax due from each business.
ARTICLE V
Fees and Charges
SECTION 32. Imposition and Levy. — The City hereby imposes

reasonable fees and charges on business and occupation and on the practice of any
profession or calling, commensurate with the cost of regulation, inspection and
licensing before any person may engage in such business or occupation, or practice
such profession or calling.
A) Mayor's Permit Fee — are hereby collected from individuals and

corporation for the issuance of permit/s by the City Mayor or his
duly authorized deputy or assistant in connection with an
application to operate business, pursue an occupation or undertake
an activity in the City of Manila.
1) Dealer in fermented liquors, distilled spirits and/or wines, except for

wine houses/cellar which shall be based on capitalization:
a.) Wholesale dealers of foreign liquors P2,000.00
b.) Retail dealers of foreign liquors 1,000.00
c.) Wholesale dealers of domestic liquors 1,500.00
d.) Retail dealers of domestic liquors 700.00
e.) Wholesale dealers of Vino liquors 400.00
f.) Retail dealers of Vino liquors 200.00
g.) Wholesale dealers of tuba, basi and/or tapuy 400.00
h.) Retail dealers of tuba, basi and/or tapuy 200.00
i.) Wholesale dealers of fermented liquors 1,000.00
j.) Retail dealers in of fermented liquors 700.00
2) Dealers in Tobacco:
a.) Retail leaf Tobacco dealers 300.00
b.) Wholesale leaf tobacco dealers 500.00
c.) Retail tobacco dealers 200.00
d.) Wholesale Tobacco dealers 500.00
e.) Retail peddlers of tobacco 75.00
3) Owners or operators of amusement places/devices:
a.) Night clubs/day clubs 10,000.00
b.) Supper clubs, cocktail lounges, bars,
disco houses, beer gardens, and other
similar establishments 8,000.00
c.) Cabarets, dance halls, or dancing pavilions 1,500.00
d.) Social clubs/voluntary associations
or organizations 2,000.00
e) Skating rinks 2,000.00
f.) Bath houses, resorts and the like, per establishment 2,000.00
g.) Stem baths, sauna baths, and the like, per
establishments 10,000.00
h.) Billiard halls, pool halls/table 200.00
i.) Bowling establishments 5,000.00
j.) Circuses, carnivals, fun houses and the like 5,000.00
k.) Merry-go-rounds, roller coasters, ferries
wheels, swings, shooting galleries, or
similar contrivances and side shows booths
per contrivance or booth 200.00
l.) Theaters and cinema houses
Air-conditioned 6,000.00
Non-air conditioned 3,000.00
Itinerants operators-per day 150.00
m.) Boxing stadia, auditoriums, gymnasia,
concert halls, or similar halls or establishments 6,000.00
n.) Race tracks establishments 6,000.00
o.) Pelota/tennis squash courts, per court 200.00
p.) Jai-alai and/or coliseum establishments 6,000.00
q.) Off-track or off-fronton betting stations,
per device 2,000.00
r.) Amusement devices, per device 100.00
s.) Music lounges and sing-along restaurants 4,000.00
4. Financial institutions and/or lending institutions (pawnshops, banks,
insurance companies, savings and loans associations, financial and/or
lending investor) per establishments:
Main office 6,000.00
Per branch 3,000.00
Money shops per establishments 2,000.00
5) Dealers in securities, including foreign exchange dealers 3,000.00
6) Educational life plan/memorial plan:

Principal office 3,000.00
Per branch/agency 1,500.00
7) Subdivision operators 4,000.00
8) Private cemeteries/memorial parks 3,000.00
9) Boarding houses/lodging houses 1,000.00

10) Dancing houses/judo karate schools/driving
schools/reading/EDP, etc. 1,000.00
11) Nursery, vocational and other schools not
regulated by the DECS 2,000.00
12) Driving Range 2,000.00
13) Golf links 6,000.00
14) Mini-golf links 2,000.00
15) Polo grounds 5,000.00
16) Private detectives/security agencies:

Principal office 2,000.00
For every locality where security guards are posted 1,000.00
17) On delivery trucks or vans to be paid by the
manufacturer, producers of the dealers in any
Product regardless of the number of trucks or vans 400.00
18) For maintaining window/display office 500.00
19) Promoters, sponsors or talent scouts 2,000.00

20) For holding stage shows or floor fashion
shows payable by the operator 2,000.00
21) For maintaining an office, such as liaison office, administrative office of

professionals or similar with an area as follows:
400 sq. or more 2,000.00
300 sq. or more but less than 400 sq.m. 1,800.00
200 sq. or more but less than 300 sq.m. 1,600.00
100 sq.m. or more but less than 200 sq.m. 1,400.00
50 sq.m. or more but less than 100 sq.m. 1,200.00
less than 50 sq.m. 1,000.00
22) For operating private warehouse or bodega of wholesalers, retailers,
importers, and exporters, except those whose business are duly
licensed in the localities where such bodegas are located 2,000.00
23) Cold Storage 1,000.00
24) Refrigerating Cases 500.00
25) Lumberyards 2,000.00
26) Car exchange on consignment basis 3,000.00
27) Storage and sale of flammable or explosive substance
a. Storage of gasoline, diesel fuel, kerosene and similar products:

a.1 less than 100 gallons 300.00
a.2 over 100 less than 200 350.00
a.3 over 200 less than 1000 450.00
a.4 over 1000 less than 5000 500.00
a.5 over 5000 less than 50,000 750.00
b. Storage and cinematographic films 750.00
c. Storage of celluloid 450.00
d. Storage of calcium carbide

d.1 less than 50 cases 300.00
d.2 50 to 99 cases 450.00
d.3 100 cases or more 500.00

e. Storage of tar, resins and similar materials
e.1 less than 1,000 kilos 300.00
e.2 1,000 to 3,000 kilos 450.00
e.3 3,001 to 5,000 kilos 500.00
e.4 over 5,000 kilos 720.00
f. Storage of coal deposits
f.1 below 100 tons 300.00
f.2 over 100 tons 500.00
g. Storage of combustible, flammable substances or
explosive substances not mentioned above, not
exceeding 1,000 kilos or its equivalent
28) Peddlers, except peddlers of tobacco and liquors 300.00
29.a) Signboards, billboards, wood and plastic signs,
panaflex, ordinary neon lights, and other forms
of ordinary advertisement 100.00/sq.ft./annum
b) Lazer light, digital blackboard, mechanical
billboard, halogen, balloon, political billboard,
computer outdoor advertisement and other hi-tech
advertisements that requires electrical
equipment 200.00/sq.ft/annum
c) Any company that shall donate a street namesign
that is lighted and/or with digital temperature
and with power of the day and night advertisement
shall be exempted, provided that such advertisement/s
would be as big as they are covered by the services
that they rendered to the City as to the name
of the street, and time of the day and/or night.
d) Cinema billboards per movie 100.00/sq.ft.
30) Film shooting on location, per day 3,000.00
31) Gun clubs 200.00
32) Judo-karate clubs 1,000.00
33) All other business not specifically mentioned with capital investments as
follows:
Less than 2,000.00 100.00

2,000.00 or more but less than 10,000 200.00
900,000 or more but less than 1,000,000 2,100.00
1,000,000 or more but less than 10,000,000 3,000.00
Over 10,000,000 5,00.00
33.A) 1st class restaurant liquor 6,000.00
33.b) 2nd class restaurant liquor 4,000.00
33.c) 1st class hotel liquor 6,000.00
33.d) 2nd class hotel liquor 4,000.00
Provided that no permit or license shall be issued for the business
of 1st and 2nd class restaurant liquor without the principal business of
restaurant.
34) Catering
a) Restaurant, fastfoods, hamburger outlets and other

eateries with other branches, shall be treated
individually, and separately and permit issued to a
particular branch cannot be used by another branch
b) Additional permit fee shall be paid to the Office of

the City Treasurer upon application or renewal of the
business license.
35) Special Permit for holding:

a) Circus of menagerie parade, other
parades using banners, floats or musical
instruments, except civil, military or
religious parades, per day, including set-up 1,000.00
b) Benefit ball/dance, per day 500.00

c) Street parties, requiring the closure of
major streets and rerouting, per day 2,000.00
36) All occupations or callings subject to periodic inspection,
surveillance and/or regulations by the City Mayor like
animal trainer, auctioneer, barber, bartender, beautician,
bondsman, butcher, caddy (golf), chambermaids, rigdriver
(cochero), cook, counter girl, criminologist, electrician,
embroiderer, club/floor manager, food checker, forensic
expert, hair stylist, handwriting expert, hospital attendant,
lifeguard, machinist, make-up artist, manicurist, masseur
attendant, mechanic, photographer (itinerant), private
ballistic expert, sales agent, sales lady, shoe cobbler, tailor
or master cutter, taxi-dancer, teller and/or cashier except
those employed by the bank or similar financial and
investment institution, usher, waiter and other occupations
or calling of the same or similar category 100.00
37) Night parking (sticker) for using street, side walk or public
place or in front of their houses and places of business as a
private garage or parking space:
a) For cars or jeepneys, per quarter 247.50
b) For buses and trucks 330.00
c) For containerized vans/trailers, per day
or fraction thereof 20.00
Each barangay shall assist the city government in
ensuring compliance by owning residents with the night
parking regulation and shall correspondingly receive a
THIRTY PERCENT (30%) share of the fees collected from
its area of jurisdiction.
38) In case of application to operate or maintain business other

than occupation and practice of any profession or calling, a
fee of ONE THOUSAND PESOS (P1,000.00) shall be
collected as cost of inspection, if the total amount of taxes,
fees, and charges due is less than ONE THOUSAND
PESOS (P1,000.00), or the business declared no sales or
failed to operate for whatever reason, which should be duly
certified by the Barangay Chairman. IESTcD

B) SERVICE CHARGES
1) Garbage Services Charges
Rate of Charges — Except as otherwise provided herein,

garbage service charges shall be collected quarterly from every
person (natural or juridical) engaged in business, profession, or
occupation or any undertaking in the City of Manila, in accordance
with the following schedule:
Rate per Quarter
A. Aircraft and Watercraft Companies

1. Main Office P3,000.00
2. For every branch office 1,500.00
B. Amusement Places
1. Amusement centers and establishments
with coin operated machines, appliances,
amusement rides and shooting galleries,
side show booths and other similar
establishments with contrivances for the
amusement of customer/per contrivance 50.00
2. Billiard and/or pool halls/per table 45.00/quarter
3. Bowling establishments:
a. Automatic/per lane 90.00
b. Non-automatic/per lane 45.00
4. Casinos 4,500.00
5. Circuses, carnivals, arcade and the like 375.00
6. Cockpits and/or Tupada 900.00
7. Golf links and/or ranges 900.00
8. Gymnasiums, fitness clubs and the like 90.00
9. Membership clubs, associations or organizations:

a. Serving foods, drinks and lodging facilities 900.00

b. Serving foods and drinks without lodging facilities 450.00
10. Night/Day clubs, discos and other similar
establishments:
a. Night Clubs 900.00
b. Day Clubs 450.00
c. Cocktail lounges or bars, beer gardens and
discos 450.00
d. Cabarets/dance halls 450.00
e. Music Lounge 450.00
f. Sing-along Restaurants 450.00
11. Race tracks, Jail Alai fronton, coliseum
or similar establishments 900.00
For every off-track and/or off-fronton
betting centers 300.00
12. Commercial swimming pools 300.00
13. Sauna baths and massage
clinics/per cubicle 45.00
14. Skating Rink 150.00
15. Stadium, sport complexes 450.00
16. Theaters or cinema houses with seating capacity of:

a. more than 2,000 persons 2,500.00
b. 500 to 2,000 persons 1,500.00
c. Less than 500 persons 500.00
17. Pelota courts, tennis courts and others
of similar nature 45.00
C. Electric and Power Companies
1. Main office and/or each power plant 5,000.00
2. Every branch office thereof 2,000.00
D. Financial Institutions
1. Banks
a. Commercial banks (main office) 1,500.00
Every branch office thereof 700.00

b. Saving Banks (main office) 700.00
2. Savings and Loan Association, Insurance companies, Pawnshops
b. Every branch office thereof 300.00
3. Financial and/or lending investors establishments, money shops:
b. Authorized dealers in Foreign
currencies and stock brokers 500.00
E. Gasoline Services and Filling Stations:
1. Having an area of 1,500 sq.m. or more 450.00

2. Having an area of more than 1,000 sq.m.
but less than 1,5000 sq.m. 350.00
3. Having an area 1,000 sq.m. or less 300.00
4. Curb pumps and filling stations 250.00
F. Private Hospitals and Medical Clinics with Bed Capacity for:

1. more than 500 persons 1,800.00
2. 310 to 500 persons 1,630.00
3. 151 to 300 persons 1,440.00
4. 101 to 150 persons 1,080.00
5. 76 to 100 persons 900.00
6. 51 to 75 persons 630.00
7. 25 to 50 persons 450.00
8. less than 25 persons 180.00
Animal hospitals and others 180.00
G. Hotels, Motels, Apartelles, Pension Inns, Drive Inns, Boarding Houses,
Lodging Houses, Dormitories, Dwellings And Other Spaces for Lease of Rent:
1. Hotels: Rate per Quarter
a. Five star/per room:

1. single bed 40.00
2. double bed 60.00
3. suite 75.00
b. Four star/per room:
1. single bed 30.00
2. double bed 45.00
3. suite 60.00
c. Three star/per room:
1. single bed 25.00
2. double bed 35.00
3. suite 45.00
2. Motels, and Drive-Inns/per room 40.00
3. Hotels, apartelles, pension inns:
a. With air-conditioner/per room:

1. single bed 25.00
2. double bed 30.00
b. Without air-conditioner/per room:
1. single bed 20.00
2. double bed 25.00
4. Boarding houses, lodging houses, dormitories,
bed spaces (bed capacity) per bed 15.00
H. Institution of learning:
1. Private universities, colleges, schools and educational or vocational

institutions based on total semestral enrollments as follows:
a. 50,000 students or more 2,700.00
b. 30,000 or more but less than 50,000 students 2,475.00
c. 20,000 or more but less than 30,000 students 2,250.00
d. 10,000 or more but less than 20,000 students 2,025.00
e. 5,000 or more but less than 10,000 students 1,800.00
f. 1,000 or more but less than 5,000 students 900.00
g. 300 or more but less than 1,000 students 450.00
h. below 300 students 180.00
I. Liquefied Petroleum Gas Dealer:
1. Marketer 500.00
2. Dealer 250.00

J. Market Stallholders
1. Public Markets
a. For each stall with 100 or more stallholders 50.00
b. For each stall with less than 100 stallholders 40.00
2. Private Markets
a. Each stall 50.00
Stallholders with more than five (5) square meters and/or rendering special
services, such as: pawnshops, appliances stores, and other similar establishments,
shall be excluded under the term stallholders and levied garbage services changes, in
accordance with the pertinent provisions herein.
K. Media Facilities:
1. Newspapers, books or magazines publications:

a. Daily newspaper 500.00
b. Weekly magazines 300.00
c. Books and other magazine publications 150.00
2. Radio stations 300.00
3. T.V. Stations 500.00
L. Telegraph, Teletype, Cable and Wireless Communications Companies, etc:

M. Telephone Companies:
2. Every branch/station thereof 2,000.00
N. Terminal Garage for Bus, Taxi and other Public Utility Vehicles, Except
those used for Home Garage:
1. With an area of 1,000 sq.m. or more 1,000.00
2. With an area of 700 or more but less than 1,000 sq.m. 800.00
3. With an area of 500 or more but less than 700 sq.m. 600.00
4. With an area of 300 or more but less than 500 sq. m. 400.00
5. With an area less than 300 sq.m. 250.00

O. Peddlers, Ambulant Vendors, Except Delivery
Van or Trucks 20.00/sq.m/day
P. Administration offices, Display Offices and/or Offices of
professions 300.00
Q. Film shooting per day 200.00
R. Private Warehouse or Bodega 500.00
S. All other businesses and service agencies not specifically mentioned above:
1. Manufacturers, producers and processors:
a. Factory with an aggregate area of

1000 sq.m. or more 3,000.00
b. Principal/Branch Sales Office with an aggregate area of:
Factory is
Within same Outside the
Locality Locality
Per Quarter
1,000 sq.m. or more P1,200.00 P1,500.00
500 or more but less than 1,000 sq.m. 950.00 1,200.00
less than 25 sq.m. 100.00 250.00
2. Exporters/Importers 750.00/quarter
3. Brewers, Distillers, Compounders and Public Eating Places with an aggregate

area of:
Per Quarter

1,000 sq.m. or more P3,500.00
Carinderia 150.00
4. Owners or Operators of Business Establishments Rendering Services:
a. Business offices of general contractors (Building Specialty

Engineering); manpower service/employment agencies, private
detective agencies with an aggregate area of:
1,000 sq.m. or more P2,500.00
b. Other contractors/business establishments engaged in rendering
services, printers and publishers with an aggregate area of:
1,000 sq.m. or more P1,687.50
5. Independent Wholesalers, Dealers, Distributors, Repackers and Retailers with
an aggregate area of:
1,000 sq.m. or more P3,000.00

Garbage Service Charges for Multiple Business — Where two or more kinds of
business subject to garbage charges are conducted in the same place or establishment
by the same owner or operator, the charge to be collected shall be that of the business
which has the highest rate, plus twenty five percent (25%) thereof.
Manufacturers, producers maintaining or operating principal offices, factories

and/or sales offices in the same premises — For purposes of collection of the garbage
service charges under schedule S-1, manufacturers or producers maintaining their
factory and principal or sales offices in the same premises shall pay the garbage
charges based on the total aggregate area of such business premises at rate prescribed
at under schedule S(1-a) hereof.
Newly established business — In the case of a newly started business, the

applicable garbage service charge shall be computed proportionately to the quarterly
charge.
2) Cemetery Charges
Rate of Charges — Cemetery Charges shall imposed at rates hereunder

enumerated:
Services
RATE
1. Permit to make major repairs on:

a. Monuments or markers P150.00
b. Grave, tombs (tank) 150.00
2. Permit for every embalmed cadaver registered 50.00
3. Permit for every embalmed cadaver used
for scientific study of students from medical
and dental schools 1,000.00
4. Permit for cadaver disposition, etc.
a. Entrance from another municipality 150.00
b. Transfer for another municipality 150.00
c. Cremation 150.00'
d. Exhumation 100.00
e. Burial 100.00
f. Cemetery fee 100.00

g. Disinterment 250.00
5. For the lease of each niche at any of the city
cemeteries for a five-year period without renewal 1,000.00
6. For each burial permit for transportation remains,
bones and ashes from Manila to other foreign
countries and vice versa, from foreign to Manila 1,000.00
7. Rental for a standard grave per annum for five;
years without renewal 200.00
8. For lease of each multi-storey niches for
five (5) years; renewable only for another five
years after payment has been made advance
and no more renewal after ten years 5,000.00
9. For the perpetual lease of each bone (one single
deceased) to be deposited at the bone crypt at the
memorial circle at the Manila North Cemetery 1,500.00
10. Verification
Disposition of proceeds — All proceeds or revenue realized therefrom shall be

use solely for the services, improvements and maintenance of the cemetery or
cemeteries from which said revenue or proceeds were derived.
3) Hospital Charges
Rate of charges — The hospital charges provided under Executive

Order No. 12, Series of 1987 of the City of the Manila are hereby imposed, as
follows:
3.1 Room Charges

a. Pay Ward 70.00/day
b. Service Ward FREE
3.2 Operating Room Fees
a. Major Operations 250.00
b. Minor Operations 60.00
(Note: Medicines and Supplies not included in Fee)
3.3 Nursery Fees 15.00/day

3.4 Hematology Tests
CBC 20.00
RBC 5.00
WBC and Differential 3.00
Hematocrit and Hemoglobin 15.00
CT-BT 5.00
Reticulocyte Count 15.00
Blood Typing 20.00
Cross Matching 20.00
VDRL 40.00
Widal Test 80.00
3.5 Clinical Microscopy Examinations
Routine Stool Exam 10.00
Test for Occult Blood 10.00
Addis Count 20.00
Sperm Count 20.00
Albumin Determination 20.00
3.6 Clinical Chemistry Test
Fasting Blood Sugar or Random Sugar 40.00
Bilirubin Test 40.00
Total Protein-A/G Ratio 40.00
Uric Acid 40.00
Serum Glutamic Oxalo Transaminase 40.00
Creatinine 40.00
Cholesterol 40.00
Triglycerides 40.00
Acid or Alkaline Phosphatase 40.00
Cell Count and Differential-CSR or any fluid 40.00
CFS Protein and Sugar 60.00
3.7 Bacteriology
Culture and Sensitivity 95.00
Acid Fast Stain 25.00
Gram Stain 25.00

KDH (Potassium Hydroxide Smear) 30.00
3.8 Hispathology
Surgical Tissue 80.00
Biopsy Specimen 40.00
Papanicolau Stain 20.00
Cell Block 40.00
Frozen Section 100.00
3.9 X-ray Chest and Head
Ribs (3 views) 120.00
Skull (2 views) 80.00
each additional film 40.00
Orbits (3 views) 100.00
Paranasal Sinuses (3) 100.00
One view only 40.0.0
Mastoids (3) 100.00
Zygoma (3) 100.00
Maxilla (3) 100.00
Tempano Mandibular Joints (3) 100.00
Mandible (3) 100.00
Nasal Bones (2) 80.00
3.10 X-ray of Spines and Extremities
Cervical Vertebra (4 views) 100.00
Neck (2 views) 60.00
Axis and Atlas (2) 60.00
Thoracic vertebra (2 views) 110.00
Additional views 60.00
Lumbo Sacral Vertebra (2 views) 110.00
Sacrum (2 views) 60.00
Cocyx (2 views) 60.00
Pelvis (AP only) 70.00
Hip Joint, One side (2 views) 100.00
Femur, Tibis, Humerous or Radio ulna (2 views) 100.00
Hands, Feet, Knee and Ankle 80.00
Finger or Toe 50.00
3.11 X-ray Abdomen

KUB 70.00
Supline and Upright Abdomen 100.00
Intravenous Pyelography 300.00
I.V.P. plus Urethrogram 400.00
Crystogram 150.00
Pelvimetry (2 views) 150.00
Oral Gall Bladder Series 150.00
I.V. Cholangiogram 250.00
Operative Cholangiogram 200.00
Tube Cholangiogram 150.00
Chole G.I. Series 400.00
Upper G.I. Series 300.00
Barium Enema 300.00
Bronchogram 200.00
Myelogram 200.00
Cerebral Anglogram, one side 200.00
3.12 Special Services
Eletrocadiogram (ECG) 0.00
Lumber Puncture 20.00
Stomach Lavage 20.00
Application, Strap Adhesive 20.00
Application, Plaster Cast plus materials 20.00
Dental Extraction (1 tooth) plus materials 15.00
Dental Temporary Filling (per tooth) 20.00
Dental Permanent Filling (per tooth) 30.00
Dental Prophylaxis 20.00
Cobalt Therapy, per exposure,
- Pay 20.00
- Service-Donation 10.00
3.13 Miscellaneous Fees
Cord Dressing (per pack) 5.00
Cotton Balls (per pack) 4.00
Surgical Gauze (per pack) 10.00
Eye Pad (per pack) 4.00
Oxygen Used 10.00/hour
Energy for Electric Fan 20.00
Energy for T.V. per day 30.00
Medical Certificate 10.00
Ambulance Fee, in Manila 100.00
Ambulance Fee, in Metro Manila P100.00
plus 5.00/km
Suturing
Cost of Materials (variable)
4) Laboratory Examination Charges
Ordinance No. 7720, an ordinance prescribing a new schedule of fees

for laboratory examination rendered by the Manila Health Department, enacted
by the City Council of Manila on December 8, 1989 and approved by the City
Mayor on January 2, 1990, is hereby adopted and made an integral part of this
Ordinance, and the fees therein prescribed are hereby imposed at an increase of
one hundred percent (100%). As enumerated hereunder:
Serological Test
RATE
1. VDRL 60.00
2. Widal Test 100.00
3. Blood Typing 50.00
4. RPR 60.00
5. AIDS Test 240.00
Bio-Chemistry
1. Random Blood Sugar P80.00
2. Fasting Blood Sugar 80.00
3. Post Prandial Blood Sugar 80.00
4. Glucose Tolerance Test 160.00
5. Blood Uric Acid 80.00
6. Blood Cholesterol 80.00
7. Blood Urea Nitrogen 80.00
8. Blood Creatinine 80.00
9. Total Protein 80.00
10. Albumin 40.00
11. Globulin 40.00
12. A/G Ratio 80.00
13. Bilirubin I & II 80.00
14. SGOT 80.00
15. SGPT 80.00
16. Triglyceride 80.00
17. Icterus Index 80.00

18. Alkaline Phosphatase 120.00
19. Potassium 80.00
20. Sodium 80.00
21. Calcium 80.00
22. Chloride 80.00
Hematology
1. CBC 60.00
2. Hemoglobin 20.00
3. Hematocrit 20.00
4. RBC 20.00
5. WBC 20.00
6. Platelet Count 20.00
7. ESR 20.00
8. Bleeding Time 20.00
9. Clotting Time 20.00
10. Malaria Smear 40.00
11. Seminal Analysis 60.00
Pregnancy
1. Frog Test 40.00
2. Chemical Test 140.00
Enteric & General Bacteriology
1. Culture 80.00
2. Culture & Sensitivity Test 80.00
3. Grams Staining 40.00
4. Vaginal Smear 40.00
5. Uretheral Smear 40.00
Cytology
1. Pap Smear 100.00
Diphtheria
1. Nose & Throat Swab for Diphtheria 40.00
T.B. Bacteriology
1. Sputum for AFB 40.00
2. Sputum
Culture 80.00

Urinalysis
1. Routine 20.00
2. Specific Gravity 20.00
Sanitary Bacteriology
1. Water Analysis 50.00
5) City Government Employees Clinic
Physical Examination
1. Service Fee 30.00
2. Neuro-Psychiatric evaluation 50.00
Physical Examination
1. For first 500 words 20.00
2. and thereafter 50.00
3. for seal 50.00
Requesting for true copies of Physical/Medical 50.00
And Physical result
For securing medical Clearance 100.00
6) Division of Administration
Service Records and Certification

Former Employees 20.00
Present Employees 30.00
7) Public Health Laboratory
a. Clinical Microscopy
Routine Stool Examination 20.00
Sperm Analysis 30.00
b. Clinical Chemistry
Fasting, Blood Sugar 60.00
Creatinine 60.00
Cholesterol 60.00
Uric Acid 60.00
Triglycerides 120.00
SCOT (AST) 80.00
SGPT (ALT) 80.00
Total protein, A/G Ratio 80.00
BIB2 60.00
Alkaline Phosphatase 100.00
HDL-Chosterol "Human" 80.00
TPPA (Confirmatory 120.00
c. Hematology
Complete Blood Count 50.00
Platelet Count 20.00
Hemoglobin 20.00
Hematocrit 20.00
Erythrocyte Sedimentation Rate 20.00
Clotting Time 20.00
Bleeding Time 20.00
Peripheral Smear 50.00
Blood Typing 30.00
White Blood Count 20.00
d. Sanitary
Water Analysis
Private non-sampling points 30.00
Refilling Station 150.00
Food Analysis 150.00
e. Diphtheria Culture 50.00
f. Mycology 70.00
h. Sputum Examination 40.00
i. Bacteriology 100.00
k. Culture 100.00
l. HBS Antigen (for hepatitis) 150.00
m. Particle Agglutination (for HIV) 150.00

n. Rapid Plasma Reagin Test 80.00
8) Division of Planning and Coordination
a. Research fee
Statistical research (change per request) 20.00
Clinical Trials/studies (charge per trial) 100.00
Securing health information (change per student) 20.00
9) Training Office
a. Student Affiliations
Dental Students 250.00
Dental Hygienist 250.00
Medical technology (6 mos. Or above 60 hours) 1,200.00
Nursing Students (50-80 hours) 120.00
(30 49 hours) 80.00
(10-29 hours) 60.00
(01-09 hours) 40.00
Midwifery (Lying-in Clinic) 100.00
Midwifery (Community Work) 50.00
Medical Secretary 50.00
Practicum/Research 50.00
Post-Graduate Intern 100.00
Nutrition 50.00
Clinical Instructor 100.00
10) Crematorium, Morgue and Chapel Complex
Cremation 3,500.00
Autopsy 300.00
Rental of Chapel for Vigil 1,500.00
Rental for conduct of mass 300.00
Certification 50.00
Autopsy Report 50.00
11) On Diggings/Excavations and Restorations
Metropolitan Manila Authority Ordinance No. 2, Series of 1991, entitled, an

ordinance governing road diggings/excavations and restorations in Metropolitan
Manila and amending MMA Ordinance No. 82-01, is hereby adopted and made an
integral part of this Ordinance and the charges and fees therein prescribed hereby

levied and imposed at an increase of one hundred percent (100%) over their present
rates, as enumerated hereunder.
a) Restoration cost for the repair of earth/escombro roadways:
per sq. m 43.00
b) Restoration cost for the repair of gravel/macadam paved streets:
per. sq. m 190.00
c) Restoration cost for the repair of combination concrete crubs
and cutter per liner meter 400.00
d) Restoration cost for the repair of concrete sidewalks:
per sq. m 480.00
e) Restoration cost for the repair of asphalt paved street:
per sq. m 520.00
f) .Restoration cost for the repair d concrete paved street:
per sq. m 780.00
C) MARKET FEES
1) Definitions
a) Ambulant, transient or itinerant vendors refers to a

vendor or seller who does not permanently occupy a
definite place in the market but one who comes either
daily occasionally to sell his or her goods.
b) Market premises refers to an open space in the

compound, part of the market lot consisting of bare
ground, not covered by the market days.
c) Market rental fee refers to the fee paid to and

collected by the City Treasurer for the privilege of
using public market facilities.
d) Market stalls refers to any allotted space or booth in

the public market where merchandise of any kind is
sold or offered for sale.
e) Market section refers to a subdivision of a market,

housing one class or group of allied goods,
commodities or merchandise.
f) Public market refers to any place, building or

structure of any kind, designated as such by the
Sangguniang Panlungsod, except public streets
plazas, parks, and the like.
g) Stallholder refers to the awardee of a definite space

or spaces within a public market who pays rental
thereon for the purpose of selling his goods
commodities or services.
2) Classification
For the purpose of this ordinance, government owned or operated

public market in the city hereby classified into:
Class A — those with an average monthly income of P60,000.00 or more during the
preceding three months
Class B — those with an average monthly income of P30,000.00 or more but less than
P60,000 during the preceding three months.
Class C — those with an average monthly income of less than P30,000.00 during the
preceding three months.
Subsequent reclassification may be made on the basis of the preceding

three (3) months collection, but not more than once a year.
3) Market Sections
For the purpose of this ordinance, the public markets of Manila

shall be divided into the following sections:
a) Fish section — refers to the area where only fresh fish,

clams, oysters, lobsters, shrimps, seaweed, and other sea
foods or marine products shall be sold.
b) Meat, pork and dressed chicken section — refers to the area

where only all kinds of meat and other meat products shall
be provided that meat pork, and dressed chicken shall be
separately displayed and properly labeled.
c) Vegetable and fruit section — refers to the area where only

all kinds of vegetables, fruits, coconuts and root crops such

as camote, cassava, gabi, and the like shall be sold.
d) Dry goods and grocery section — refers to the area where

only textile, ready-made dresses and apparel, kitchenware
and glassware, school and office supplies, novelties, and
native products shall be sold.
e) Eateries and cooked food section — refers to the area where

only all kinds of cooked/prepared food shall be sold. This
includes refreshment parlors, cafeterias, and other selling
delicacies.
f1) Groceries section — refers to the area where only kinds of

cakes, biscuits, pastries, crackers, butter, cheese,
confections, canned or bottled foods, beverages, soft drinks,
cigarettes, flour, oatmeal, ham, bacon, sugar, nuts, sauce,
onions, garlic, potatoes, all kind of cereals, such as rice,
corn, mongo, and the like, eggs, sausages, starch, smoke
fish, dried fish, roll, feeds, soap, and other household and
food products including firewood and charcoal shall be
sold.
f2) Rice, corn and other cereal section — refers to the area
where purely rice, corn, and other cereals shall be sold.
g) Poultry product section — refers to the area where only live

chicken, ducks, turkeys, other fowls and birds, suckling or
piglets, and the like that shall be sold.
h) Flower shop section — refers to the area where only all

kinds of garden accessories and implements or tools shall be
sold.
i) Cold storage service section — refers to area where only

refrigeration services shall be made available and sale of ice
in whatever form shall be conducted.
j) Miscellaneous section — refers to area where any other

business not classified herein shall be allowed.
The numbering, designation, or other forms of identifying the market

section shall be responsibility of the City Treasurer.
4) Imposition of fees — There shall be collected the following

market fees:
4.a) On stalls, per square meter per day or fraction

thereof:
Rates Per Sq. Meter Per Day
Class A Class B Class C

a) Fish section 7.50 6.70 5.00
b) Meat section 7.50 6.70 5.00'
c) Vegetable and fruit section 5.00 4.20 3.35
d) Dry goods and grocery section 5.00 4.00 3.35
e) Eatery and food section 5.00 4.00 3.35
f) Rice, corn, other cereal, and/or
dried/salted fish 5.00 4.00 3.35
g) Poultry 6.70 5.00 4.00
h) Flower shops 5.00 4.00 2.00
i) Groceries 3.00 2.35 3.35
j) General Merchandise glassware,
chinaware, tableware and home
appliances 5.00 4.00 3.35
k) Special market not subject to any
market fees but shall pay rental
fees for occupancy thereof 7.50 6.70 5.00
Trucks or other conveyances, whether hired or not parked within the
fifty (50) meter radius from the border of the market and disposing, discharging
or advertising product/merchandise therein shall also pay the following:
Kind of Conveyances Rate Per Entry

Jeep (regardless of load) P50.00
Truck (regardless of load) 100.00
Provide, that for better located stalls, such as those front stalls facing the
market periphery or streets and corner stalls, there shall be added to the above
prescribed fees the following:
1) Front corner stall 20% of the rates imposed
2) Front stall 15% of the rates imposed

3) Inside corner stalls 10% of the rates imposed
4.b) On occupants of the market premises, not occupying stalls,
per day or fraction thereof, per square meter or fraction
P10.00
4.c) Fees for ambulant/transient vendors. — Market fees for the

occupancy market premises by ambulant/transient vendors
shall be the same rates as those prescribed in the paragraph
4 hereof plus an additional fifty centavos(P0.50) per square
meter per day of the space occupied or a fraction thereof
which may be paid for by said vendors on a daily rate
computed base on a thirty (30) day month factor. They shall
be limited to the areas not earmarked and utilized for
passage way and/or entrance to the market building.
In case the vendor from whom an entrance fee was

collected occupies any space with an area in excess of what
he paid as entrance fee (those not mentioned are subject to
the entrance fee).
Duly licensed suppliers and distributors of good,

commodities or general merchandise or permanent
occupants of market stall, booths, tiendas, or other spaces as
well as the same occupants when they bring in goods,
commodities, or merchandise to replenish or augment their
stock; shall not be considered as transient vendors required
to pay the market fees herein authorized.
5) Time and Manner of Payment
5.a) For stalls — The fee for the rental of market stalls
shall be paid to the City Treasurer or his duly
authorized representatives on a daily basis. In case of
a new lease, the rental due for the month in which
lease starts, shall be paid before occupancy of the
stall.
5.b) For occupancy of the market premises — The fee

shall be collected at the gate of the public market
before the transient vendors are allowed to sell their

goods inside the market premises.
6) Issuance of Official Receipts and Cash Tickets — The City

Treasurer or his duly authorized representatives shall issue
an Official Receipt as evidence of payment of rentals of
fixed stalls.
As cash tickets shall be issued to an occupant of the

market premises or transient vendor and his name shall be
written on the back thereof. The cash ticket shall pertain
only to the person buying the same and shall be good only
for the space of the market premises to which he is
assigned. If a vendor disposes of his merchandise by
wholesale to another vendor, the latter shall purchase new
tickets if he sell the same merchandise, even if such sale is
done in the same place occupied by the previous vendor.
The cash tickets issued shall be torn in half, one-half

to be given to the space occupant or vendor and other half to
be retained by the market collector who shall deliver the
same to the City Treasurer for counter-checking against his
record of cash tickets issued by him for that day.
7) Surcharge for Late or Non-payment of Fees
7.a) The lessee of a stall, who fails to pay the monthly

rental fee within the prescribed period shall pay a
surcharge of twenty five percent (25%) of the total
rent due. Failure to pay the rental fee for six (6)
consecutive month shall cause automatic cancellation
of the contract of lease of stall, without prejudice to
suing the lessee for the unpaid rents at the expense of
the lessee. The stall shall be declared vacant and
subject to adjudication upon the recommendation of
the Market Master and the Market Administrator.
7.b) Any person occupying space in the market premises

without first paying the fee imposed in this Article
shall pay three times as much as the regular rate for
the space occupied.

7.c) Any person occupying more space than what what he
has paid for shall pay the regular rate for such space.
8) Adjudication of Stall —
8.a) Leased Period — The contract of lease for a stall shall be a

period of five (5) years, renewable upon its expiration,
8.b) Notice of Vacancy. — a notice of vacant or newly

constructed stalls shall be made for a period of ten (10 days
immediately preceding the date fixed for their award to
qualified applicants to apprise the public of the fact that
such fixed space is unoccupied and available for lease. Such
notice shall be posted conspicuously on the unoccupied stall
and the bulletin board of the market. The notice of vacancy
shall be written on the cardboard, thick paper or any other
suitable material and shall be in the following form:
NOTICE
Notice is hereby given that stall no. ____ (or pavilion) no.
____ of the ____ market is vacant (or will be vacated) on
________ 19. Any person, 21 years of age or more-an is not
legally incapacitated, desiring to lease this stall, shall file an
application therefor on the prescribed form (copies may be
obtained by the office of the City Treasurer) during office hours
and before 12:00 o'clock noon of ______, 19__. In case there are
more than one applicant, the award of the lease of the vacant stall
shall be determined thru drawing of lots to be conducted on
________, 19 ____ at 12:00 o'clock noon at the Office of the City
Treasurer by the market committee. This stall is found in the
______ section and is intended for the sale of ________.
City Treasurer
An application fee of ten pesos (P10.00) shall be collected from

each applicant to cover the necessary expenses and any excess thereof
shall form part of the general fund. caHASI
8.c) Application for Lease

8.c.1) The application shall be under oath. It shall be
submitted to the office of the City Mayor by the
applicant either in person or through his/her attorney.
8.c.2) It shall be the duty of the City Mayor to keep a

register book showing the names and addresses of all
applicants for a stall, the number and description of
the stall applied for, and the date and hour of the
receipt by the Treasurer of each application. It shall
be also the duty of the Mayor to acknowledge receipt
of the application setting forth therein the time and
date of receipt thereof.
Application to Lease Market Stall/Booth

His Honor
The City Mayor
Manila
Sir :
I hereby apply under the following contract for the lease of market stall/booth
no. __ of the ______________ market. I am _____ of age _________ citizen, residing
at ________________.
Should be above-mentioned stall/booth be leased to me in accordance with

rules and regulations; I promise to hold the same under the following conditions:
1. That while I am occupying or leasing this stall/booth (or these

stalls/booths), I shall at all time have my picture and that of my
helpers (or those of my helpers) conveniently framed and hang up
conspicuously in the stall/booth.
2. I shall keep the stall/booth (stalls/booths) at all time in good

sanitary condition and comply strictly with all sanitary and market
rules and regulations now existing or which may hereafter be
promulgated.
3. I shall pay the corresponding rent for the stall/booth (stalls/booths)

or the fees for the stall/booth(stalls/booths) in the same manner
prescribed by the existing ordinances.

4. The business to be conducted in the stall/booth shall belong
exclusively to me.
5. In case I engage helpers, I shall nevertheless personally conduct

my business and be present at the stall/booth. I shall promptly
notify the market authorities of my absence, giving my reasons or
reasons thereof.
6. I shall not sell or transfer my privilege to the stall/booth or

otherwise permit another person to conduct business therein.
7. Any violation of my part on the part of my helpers of the foregoing

conditions shall be sufficient cause for market authorities to cancel
this contract.
Very respectfully,
_____________
Affiant
I, _______________, do hereby state that I am the person who signed the
foregoing application; that I have read the same; and that the contents thereof are true
to the best of my knowledge.
Very respectfully,
_____________
Affiant
Tin: __________
I subscribed and sworn to before me in the City of Manila, Philippines, this

____ day of ________, 19___. Applicant affiant exhibiting to me his/her community
tax no. _________ issued _______, 19_ at _____, Philippines.
____________
Official time
8.d) Applicants who are Filipino citizens shall have preference
in the lease of public markets stalls. If on the last day set for
filing applications, there is no application from a Filipino
citizen, the posting of the notice of vacancy prescribed shall
be repeated for another ten-day period. If after the
expiration of that period there is still no Filipino applicant,

the stall affected may be leased to any alien applicant who
filed his application first. If there are several alien
applicants, the adjudication of the stall shall be made thru
drawing of the lots to be, conducted by the market
committee. EaHIDC
In case there is only one Filipino applicant, the stall

applied for shall be adjudicated to him. If there are several
Filipino applicants for the same stall, adjudication of the
stall be made thru drawing of lots to be conducted by the
market committee on the date and hour specified in the
notice. The result in the drawing of lots shall be reported
immediately by the committee to the City Treasurer
concerned for appropriate action.
8.e) The successful applicant shall furnish the City Mayor two
(2) copies of his/her picture immediately after the award of
lease. It shall be the duty of the mayor to affix one (1) copy
of the application and the other copy to the record card.
9.a) Vacancy of Stall Before Expiration of the Lease — If for

any reason, a stall holder or lessee discontinues his business
before his lease contract expires, such stall shall be
considered vacant and its occupancy thereafter shall be
disposed of in the manner herein prescribed.
9.b) Partnership with stallholder — A market stall holder who

enters into business partnership with any party after he
acquires the right to lease such stall have no authority to
transfer to his partner or partners the right to occupy the
stall. In case of death of any legal disability of such stall
holder to continue his business, the surviving partners may
be authorized to continue occupying the stall for a period
not exceeding sixty (60) days within which to wind up the
business of the partnership. If the surviving partner is
qualified to occupy a stall the provisions hereof, and the
spouse, parent, son, daughter or relative within the third
degree by consanguinity or affinity of the deceased is not
applying for the stall, he shall be given the preference to
continue occupying the stall concerned if he or she applies
for it.
9.c) Lessee to Personally Administer his Stall — Any person

who has been awarded the right to lease a market stall in
accordance with the provision hereof, shall occupy,
administer and be present personally at his stall or stalls. He
may employs helpers who must be citizens of the
Philippines including but not limited to his spouses, parents
and children who are actually living with him and who are
disqualified under the provisions hereof. The persons to be
employed as helpers shall under no circumstances, be
person with whom the stallholder has any commercial
relation or transaction.
9.d) Dummies; Sub-lease of Stalls — In any case where the

person registered to be the holder or lessee of a stall in the
public market, is found not to be the person who is actually
occupying the stall, the lease of such stall shall be
cancelled. If upon investigation such stallholder shall be
found to have sub-leased his stall to another person or to
have connived with such person so that the latter may for
any reason, be able to occupy the said stall.
10) Responsibility for Market Administration
The City Mayor shall exercise direct and immediate

supervision and control over the city public market and personnel
thereof, including those duties concern the maintenance upkeep of
the market and market premises, in accordance with the existing
ordinances and other pertinent rules and regulations.
11) Rules and Regulations
11.a) The peddling or sale outside the public market site or

premises of foodstuffs, which easily deteriorate, like and
meat, is hereby prohibited. CSTDEH
11.b) No person shall utilize the public market or any part thereof,
for residential purposes.
11.c) It shall be unlawful for any person to peddle, hawk, sell or

offer for sale or expose for sell, any article in passageway
(pasillio) used by purchasers in the market premises.
11.d) It shall be unlawful for any person to resist, obstruct, annoy

or impede any market employee or personnel in the
performance of his duties; nor shall parents allow their
children to play in or around their stalls or in the market
premises.
11.e) It shall be unlawful for any person to drink, serve or

dispense liquor or any intoxicating drinks within the
premises of the public market.
11.f) No merchandise or article shall be sold, offered for sale or

exposed for sale in the public market unless the same was
legally acquired by the vendor or stallholder and that taxes
of any kind due thereon had been paid.
11.g) It shall be unlawful for any lessee to remove, construct,

electrical wiring, or water connection without prior permit
from the market administrator and approved by the City
Treasurer.
11.h) The City of Manila shall not be responsible to the occupants

of stalls for any loss or damage caused by fire, theft,
robbery, "force majeure" or any other cause. All articles or
merchandise left in the public market during closure time
shall be at risk of the stallholder or owner or owner thereof.
11.i) All articles abandoned in any public market building in

violation of any provision of this Article or any regulations
or rule on the management of the market shall be deemed a
nuisance.
It shall be the duty of the market administrator or his

subordinates to take custody thereof. In case the articles are
claimed within twenty-four (24) hours thereafter, they shall
be returned to their original owners upon payment of actual
expenses incurred in their safekeeping, unless they have so
deteriorated as to constitute a menace to public health, in
which case they shall be disposed of in the manner directed
by the Treasurer, who may also in is discretion, cause the
criminal prosecution of the guilty party, or merely warn him
against future violation. In case where the articles have not
deteriorated and are not claimed within the time herein
fixed, said articles shall be sold at public auction and the
proceeds thereof, shall be disposed in accordance with law.
D) MISCELLANEOUS FEE
Applicability Clause — The assessment, collection and allocation

of building permit fees, signboard permit fees, plumbing inspection and
permit fees, sanitary inspection fees, electrical installation permit and
inspection fees, mechanical installation and inspection, and such other
levies as may be prescribed by the Department of Public Works, and
Highways in the exercise of its regulatory powers over public and private
buildings and structures as the National Building Code of the Philippines,
shall be governed by such Code and the rules and regulations promulgated
hereunder.
D.1) Sanitary Inspection and Health Certificate Fees
Sanitary Inspection Fee — Every owner or operator of business,

industrial, commercial, or agricultural establishments, accessoria, building
or house for rent, shall secure sanitary certificate or permit for the purpose
of supervision and enforcement of existing rules and regulations on
sanitary and safety of the public, upon payment to the Office of the City
Treasurer of an annual fee, in accordance with the following schedule:
a. Aircraft and water companies P1,000.00
b. Financial Institutions, such as banks,
pawnshops, money shops, insurance
companies, dealers in securities
and foreign exchange dealers;
Main Office 600.00
c. Gasoline service/filling stations 1,000.00
d. Private/Public Hospitals 1,600.00
e. Medical and dental clinics and animal hospitals 300.00
f. Dwellings and other spaces for lease or rent:
1. Hotels, motels, apartelles, pension inns, drive inns:

With more than 150 rooms 1,600.00
With 100 to 149 rooms 1,200.00
With 25 to 49 rooms: 400.00
With less than 25 rooms 300.00
2. Apartments/per door 80.00
3. (Accessorias)or houses for rent 80.00
4. Dormitories, lodging or boarding houses, with accommodation for:

More than 40 boarders or lodgers 1,000.00
15 to 39 boarders or lodgers 600.00
Less the 15 boarders or lodgers 400.00
5. Condominium/per unit 100.00
g. Institution for learning 1,200.00
h. Media facilities 400.00
i. Telegraph, teletype, cable and communication companies 200.00
j. Telephone/electric and power companies:
Main Office 800.00
k. Administration offices, Display offices, and/or offices of professionals 200.00
l. Peddler 60.00
m. Lending Investors 200.00
n. All other businesses, industrial, commercial agricultural establishments
not specifically mentioned above:
With an area of more than 1,000 sq.m 1,600.00
500 or more but less than 1,000 sq. m/ 1,200.00
200 or more but less than 500 sq.m 800.00
less than 25 sq.m 120.00
o. Water Potability Test for Private Corporation 200.00
In case an individual, partnership or a corporation conducts or operates two or

more business in one place or establishment, the sanitary inspection permit fee shall
be imposed on the business with the highest rate.
Health Certificate Fee — Every person required by existing laws and

regulations to secure health certificates from the of Office of the City Health Office
shall pay an annual fee of one hundred (100) pesos.
Time of Payment — The sanitary inspection and health certificate fees herein
prescribed shall be paid at the Office of the City treasurer concerned before any
business or occupation may be lawfully begun or pursued and upon renewal the same,
every year thereafter, within the first twenty (20) days of January.
Annual Inspection of Premises Fee — Except as otherwise provided, the Local

Health Officer or duly authorized representative shall conduct an annual inspection of
all houses, accessorias or buildings for rent as soon as circumstances require and all
business establishments (commercial, industrial, agricultural) in order to determine
their adequacy of ventilation, property of habitation and general sanitary conditions
pursuant to existing laws, rules and regulations. Sanitary permit shall be issued to the
owner by the Local Health Officer or his duly authorized representative after such
inspection was conducted and found to be sanitary.
Contents of Sanitary Permit — Every permit issued shall show the name of the
applicant, his nationality, civil status, address, nature of organization, (whether sole
proprietorship, partnership or corporation), location of the building and such other
data as may be necessary.
The permit shall be granted for a period of not more than one year and shall
expire on the 31st day of December following the date of issuance thereof, unless
revoked or surrendered earlier.
When Business is Deemed Finally Closed — Every business shall cease to be

in force upon revocation or surrender thereof, or upon closure of the business or
discontinuance of the undertaking for which the permit was issued. The business shall
be deemed finally closed, only upon payment of all taxes, fees and changes due
thereon.
SECTION 33. Fees for Sealing and Licensing of Weights and Measures.
—
a) For sealing linear metric measures:

Not over one meter P20.00
Over one meter 30.00
b) For sealing metric measures of capacity
Not over ten liters 20.00
Over ten liters 30.00
c) For sealing metric instruments of weights:
W/ capacity not more than 30 kg. 30.00
W/capacity of more than 30 kg. but more than 150 kg. 40.00
W/capacity of more than 150 kg not more than 300 kg. 50.00
W/more than 3000 kg. 150.00
d) For sealing apothecary balance or other balances precision:
Over 3000kg. 100.00
Over 300 to 3000 kg. 75.00
Over 30 to 300 kg. 50.00
30 kg or less 20.00
e) For sealing of gasoline/diesel pumps:
Per pump 200.00
Per pump (oil dispenser) 100.00
f) For electric meters/per meter unit:
Residential 50.00
Commercial 200.00
Industrial 500.00
Others 100.00
g) For water meters/ per meter unit:
Residential 50.00
Commercial 100.00
Industrial 200.00
Others 50.00
For each and every re-testing and re-sealing of weights and measures instruments (including
gasoline and diesel pumps) outside the Office, upon the request of the owner or operator shall
be collected for each instrument and pump-an additional W & M Fee of 50.00
Payments of Fees and Surcharge — The fees herein imposed shall be paid to
and collected by the Office of the City Treasurer upon sealing or licensing of the
weights and measures instruments and renewable on or before the anniversary date
thereof. The official receipt evidencing payment shall serve as the license to use such
instrumental for one year from the date of sealing unless it becomes defective before
expiration period. Failure to have the instrument re tested and the corresponding fee
paid thereof within the prescribed period shall subject the owner or user to a

surcharge five hundred percentum (500%) of the prescribed fees, which shall no
longer be subject to interest.
Administrative Provision —
a) The City Treasurer is hereby require to keep full sets of secondary

standards for the use in testing weights and measures instruments.
These secondary standards shall be compared with the fundamental
standards in the National Institute of Science and Technology
annually.
b) The City Treasurer or his deputies shall conduct periodic physical

inspection and test weights and measures instruments within the
City.
c) Instruments of Weights and Measures found to be defective and

such defect is beyond repair shall be confiscated in favor of the
government and shall be destroyed by the City Treasurer in the
presence of the City Auditor or his representative.
Fraudulent practices relative to weights and measures and corresponding

penalties:
a) Fraudulent practice relative to weights and measures — Any

person, other than the official sealer of weights and measures:
1. Who places an official tag or seal upon any instrument or

weights and measures, or attaches it thereto; or
2. Fraudulently imitates any mark, stamps, or brand, tag or

other characteristic sign used to indicate that the weights
and measures have been officially sealed; or
3. Who alters in any way the certificate given by the sealer as

an acknowledgment that the weights and measures
mentioned therein have been duly sealed; or
4. Who makes or knowingly sells or uses any false or

counterfeit stamp, tag, certificate of license, or any dye of
printing or making stamps, tags, certificate of license, or for
sealing and licensing of Weights and Measures instruments;

or,
5. Who alters the written or printed figures or letters on any

stamp, tag, certificate of license used or issued; or,
6. Who has in his possession any such false, counterfeit,

restored or altered stamp, tag, certificate of license for the
purpose of using or re-using the same in payment of fees or
charges herein imposed; or,
7. Who procures the commission of any such offense by

another — Shall for each offense, be fined by not less than
two hundred (P 200.00) pesos nor more than ten thousand
(P10,000.00) pesos or imprisonment for not less than one
month nor more than five (5) years or both such fine and
imprisonment at the discretion of the Court.
b) Unlawful possession or use of instrument not sealed before using

and not sealed within twelve (12) months from last sealing:
Any person making a practice of buying or selling goods by

weights and measures or of furnishing services the value of which
is estimated by weight or measure, who has in his possession,
without permit, any unsealed scale, balance, weight or measure,
and any person who uses in any purchase or scale or in estimating
the value of any service furnished, any instrument of weight and
measure that has not been officially sealed, or if previously sealed,
the license therefor has expired and was not renewed in due time,
shall be punished by a fine of not exceeding five hundred
(P500.00) pesos or by imprisonment of not exceeding one (1) year,
or both in the discretion of the court.
If, however, such scale, balance, weights or measures, has

been officially sealed at some previous time and the seal, and the
tag officially affixed thereto remain intact and in the same position
and condition in which they were placed by the official sealer, and
the instrument is found not to have been altered or rendered
inaccurate but still to be sufficiently accurate to warrant its being
sealed without repairs or alterations, such instrument shall, if
presented for sealing promptly on demand of any authorized sealer
or inspector or weights and measures, be sealed and the owner,
possessor or user of the same shall be subject only to surcharge
equal to five (5) times the regular fee fixed by law for sealing of an
instrument of its class, this surcharge to be collected and accounted
for by the City Treasurer in the same manner as the regular fees are
collected and accounted for sealing such instrument.
c. Alteration or fraudulent use of instrument of weights and measures:
1. Any person, who, with fraudulent intent, alters any scale or

balance, weight or measure after it is officially sealed, or
who knowingly uses any false scale or balance, weight or
measure, whether sealed or not, shall be punished by fine
not less than four hundred pesos (P400.00) nor more than
four thousand pesos (P4,000.00)or by imprisonment of not
less than three (3) months nor more than two (2) years, or
both at the discretion of the court.
2. Any person who fraudulently give short weight or measure

in the making of a sale, or who fraudulently takes excessive
weight or measure in the making of a purchase, or who,
assuming to determine truly the weight and measure of any
article bought or sold by weight or measures thereof, shall
be punished by a fine not less than four hundred (P400.00)
pesos nor more than two thousand pesos (P2,000.00) or by
imprisonment of not less than three (3) months nor more
than two (2) years, or both such fine and imprisonment.
Administrative Penalties — The City Treasurer may compromise the following

acts or omissions not constituting fraud:
a. Any person making a practice of buying or selling by weight and

measure using unsealed and/or unsigned instrument:
1. When correct P150.00

2. When incorrect but within tolerable allowance
of defect or short measure 300.00
b. Failure to produce weight and measure tag or license or certificate
upon demand but the instrument is duly registered:
1. When correct 100.00

2. When incorrect but within tolerable allowance
of defect or short measure 200.00
c. Any person found violating any of these two (2) provisions for the
second time shall be fined twice the above rates of penalty.
SECTION 34. Development Charge, Polluter's Fee and Hazard Fee. —
a. Development Charge
1. These are fair-share based fees that will serve to offset, or

mitigate, the adverse impacts or effects caused by new
development such as roads, sewers and waterlines as well as
fire stations, transits and some forms of parkland and
recreational facilities.
It allows development to pay for itself instead of

putting these costs onto people already living in the
community. Development charges shall be collected upon
the application for building permit of the developers. In
cases where developers had already secured building
permits, the development charges shall be collected upon
the application for occupancy permit.
1.a. Residential (Gross Floor Area) Rate exempted

(% of Construction Cost)
Less than 100 sq.m.
100 sq.m. or more but less than 300 sq.m. 0.5
300 sq.m. or more but less than 500 sq.m 1.0
800 sq.m. or more but less than 1,000 sq.m. 2.0
1,000 sq.m. or more but less than 5,000 sq.m. 2.5
Over 5,000 sq.m. 3.0
1.b. Non-Residential (Gross Floor Area) Rate/Square Meter
Less than 500 sq.m. 1.00
5000 sq.m. or more but less than 10,000 sq.m. 3.00

20,000 sq. m. or more but less than 25,000 sq.m. 4.50
Over 25,000 sq.m. 5.00
1.c. Utilities Rate/day
1.c.1 Water Pipes (per linear meter) 0.10
1.c.2 Sewerage Pipes (per linear meter) 0.10
1.c.3. Petroleum Pipes (per linear meter) 0.25
1.c.4 Telephone Cable (per linear meter) 0.05
1.c.5 Television Cable (per linear meter) 0.05
1.c.6 Power Cable (per linear meter) 0.10
1.c.7 Electric and Telephone Post (per post) 20.00
1.c.8 Public Telephone (per booth) 5.00
1.c.8.1 Wood 20.00/post
1.c.8.2 Concrete 30.00/post
1.c.8.3 Steel 50.00/post
b. Polluter's Fee
1. Smoking Area Rate per annum

Less than 10 sq.m. 1,000/sq.m.
Over 10 sq.m. but less than 20 sq.m. 1,250/sq.m.
Over 20 sq.m. but less than 50 sq.m. 1,500/sq.m.
Over 50 sq.m. 2,000/sq.m.
c. Hazard Fee
Hazard fee on the storage of Flammable, Combustible or

Substances — On owners or operators of storage facilities and
depots used for the storage of flammable, combustible or explosive
substances, such as but not limited to the following:
1. Flammable liquids — such as gasoline, and other carbon

bisulfide, naptha, benzol allodin, acetone, alcohol,
amyl-acetate, toluol, ethyl acetate, turpentine, thinner,
prepared paints, diesel oil, fuel oil, kerosene varnish,
cleansing solvent, polishing liquids, petroleum oil, and
crude oil;
2. Flammable gasses — such as actylene, hydrogen, coal gas,

and other flammables in gaseous form, except liquefied

petroleum gas and other compressed gases;
3. Combustible solids — calcium carbide; pyrolyxin; matches;

nitrate, phosphorous, bromine, sodium, picric acid, and
other hazardous explosive, corrosive, oxidizing and
lachrymatory properties; shredded combustible materials
such as wood shaving (kusot), waste (estopa), sisal, oakum
and other similar combustible shaving and fine materials;
tar, resin, waxes, copra, rubber coal, bituminous coal and
similar combustible materials;
A tax of three percent (3%) per annum, based on the

gross sales or receipts derived from the sale of the above
mentioned substances for the preceding calendar year, is
hereby imposed; PROVIDED, HOWEVER, That the sale of
the receipts of substances already taxed under any of the
preceding sections shall be excluded from the tax imposed
in this section. The foregoing impositions shall be
considered an indispensable and integral component of
business overhead and shall not be shifted forward to the
consumers nor result to an increase in the pump price of
gasoline.
SECTION 35. Civil Registry Fees. —
a. Filing and Registration Rate
1. Legal Instruments and Documents

a. Marriage 30.00
b. Paternity Filiation 100.00
c. Legitimation 100.00
d. Acknowledgment/Recognition 100.00
e. Election of Filipino Citizen 1,000.00
f. Change/Correction of name 400.00
g. Annulment of Marriage 400.00
h. Adoption 400.00
i. Judicial Recognition/Acknowledgment 400.00
j. Naturalization 400.00
k. Divorce/Legal Separation 400.00
l. Repatriation/Renunciation 400.00

m. Guardianship 200.00
n. Emancipation of Minor 200.00
o. Supplemental Report 50.00
p. Conversion-Muslim 200.00
q. Foreign Decree 400.00
r. Alien Social Integration 400.00
s. Presumptive Death 400.00
t. Other Legal Document 200.00
u. Document Registration 50.00
2. Founding 100.00
b. Certification
1. Civil Status 30.00
2. Transcription/Certification
a. Birth 30.00
b. Marriage 30.00
c. Death 30.00
3. No Record 30.00
4. Authentication 50.00
c. Marriage Application
1. Marriage License Application 30.00
2. Marriage License 60.00
3. Filing Fee 30.00
4. Solemnization 1,000.00
d. Copy Issuance
1. Birth Certificate 30.00
2. Marriage Contract 30.00
3. Death Certificate 30.00
4. Delayed Birth, Marriage and Death 30.00
5. Legal Instruments/Documentation 30.00/page
6. Other Registrable Record 30.00
e. Legal Instruments and Document
1. After 30 days but not more than 6 months 25.00
2. After 6 months but not more than 1 year 50.00
3. More than 1 year 100.00
f. Other Administrative Services
1. Rush Birth certificate 50.00
2. Rush marriage Contract 50.00
3. Rush death certificate 50.00
SECTION 36. Processing Fees for Subdivision and Condominium
Projects/Activities. — Owners or operators of housing subdivision and condominiums
shall pay the following fees to the City Treasurer based on the order of payment
issued by the City Engineer or his duly authorized representative in accordance with
the following schedule:
A Approval of Subdivision Plan Rate per annum
1. Preliminary Processing Fees

a. For first 10 hectares 75.00
b. For every additional hectare or a fraction thereof 25.00
2. Final Processing Fees
a. Subdivision having a density of 66 to 100 families
gross hectare, or fraction thereof 225.00
b. Subdivisions having a density of 21 to 65
families/gross hectare, per hectare or fraction
thereof 300.00
c. Subdivisions having a density of a 20 and below
thereof 400.00
d. Additional fee or floor area of houses/buildings
sold with the lot, per square meter 1.00
3. Alternation of Plan fees same as final Processing fees
B. Approval of condominium plan

1. Preliminary Processing fees 60.00
2. Final Processing Fees
a. Per square meter of the total land area 2.00
b. Per square meter of the floor area of the building 1.00
3. Alternation of Plan fees same as final Processing Fees
4. Conversion of existing structure to condominiums

b. Per square meter of floor area of the building 1.00
C. Registration and license to sell subdivision/condominium projects

1. Registration and license to sell subdivision project
a. Subdivision having a density of 66 to 100 family
Lots/gross hectare, per saleable lot 10.00
b. Subdivision having a density of 21 to 65 family/
lot gross hectare, per salable lot 25.00
c. Subdivisions having a density of a 20 and below
family/lot gross hectare, per saleable lot 40.00
d. Additional fee or floor area of houses/buildings
sold with lot per square meter 3.00
2. Registration of License to Sell Condominium Project
a. For condominium project serving the low income
group, a processing fee of per square meter of
saleable area 2.00
b. For condominium project serving the middle
income group, a processing fee of per square
meter of residential area 3.00
c. for condominium project serving the high
income group, a processing fee of square
meter of residential area 5.00
d. For commercial areas in condominium projects
serving the middle and high income group, 8.00
per square meter
D. Final Inspection Fees and Insurance Certificate of Completion
1. Subdivisions
a. Having a density of 66 to 100 family lots/hectare 120.00
b. Having a density of 21 to 65 family lots/hectare 180.00
c. Having a density of 20 and below family lots/hectare 240.00
E. Registration of dealers, Brokers, Salesman
1. For dealer/broker 70.00
2. For salesman 45.00
F. Application for following
1. Advertising approval 60.00
2. Cancellation/reduction of performance bond 120.00
3. Lifting of suspension license to sell 120.00
4. Extension of time to complete development 120.00
5. Exemption from cease-and-desist order 12.00
6. Clearance of mortgage 120.00
7. Change of name/ownership 120.00
G. For Economic and Socialized Housing
1. Plan(s) approval and Development
Permit, per hectare 200.00
2. Registration and Regular License to Sell
per unit/lot 10.00
H. Approval of Industrial Subdivision Plan
1. Preliminary processing/locational clearance fees:
a. For the first 5 hectares 70.00
b. For every additional hectare or fraction thereof 15.00
2. Final processing fees:
a. Industrial subdivision, per square meter 1.00
of the total land area
Or
Per hectare or fraction thereof 415.00
3. Alteration of Plans Fees:
same as final processing fees
4. Registration of License to Sell
a. Per square meter of the saleable land area 1.00
b. Certificate of registration 65.00
c. License to sell certificate 70.00
d. UPLR of P10.00 for a total fee P1,000.00
1% of the total fee over P1,000.00
5. Final Inspection Fees and Issuance
of Certificate of Completion:
a. Industrial subdivision per hectare or fraction thereof 25.00
6. Approval of Subdivision Plan:
a. Preliminary Processing Plan
For the first 10 hectares 70.00
For every additional hectare or fraction thereof 15.00
b. Final Processing Fees:
b.1 Subdivisions having a density of 66 to 100 200.00
thereof
b.2 Subdivisions having a density of 21 to 65 265.00

thereof
b.3 Subdivisions having a density of 20 and below 400.00
thereof
b.4 Additional fee on floor area of houses/building 1.00
sold with the lot, per square meter
c. Alteration of Plans Fee same as final Processing fees
7. Registration and License to Sell
a. Subdivision/Condominium Projects:
a.1 Subdivisions having a density of 66 to 100 10.00
thereof
a.2 Subdivisions having a density of 21 to 65 20.00
families/gross hectare,, per hectare or fraction
thereof
a.3 Subdivisions having a density of 20 and below 40.00
thereof
a.4 Additional fee on floor area of houses/building 5.00
Sold with the lot, per square meter
8. Final Inspection Fees and Issuance of Certification
of Complication
a. Subdivision
Having a density of 66 to 100 family lot/hectare 120.00
Having a density of 20 to 65 family/hectare 180.00
Having a density of less than 20 family 240.00
lots per hectares
I. Condominium Concept
1. Approval of Condominium Plan

a. Preliminary processing fees 70.00
b. Final processing fees
Per square meter of the total land area 1.00
Per square meter of the floor area of the building 1.00
c. Alteration of Plan Fees same as final Processing fees
2. Conversion of existing structure of condominium

b. Per square meter of floor area of the building 1.00
A Committee composed of the City Engineer/Building Official, as chairman,
City Architect and City Planning and Development Officer as members shall review
all subdivision and condominium plans. Verification and inspection shall be rendered
by the City Engineer or his duly authorized representative in accordance with the
above schedule.
SECTION 37. Other Fees. —
a. Impounding of Astray Animals Rate

1. Large cattle 200.00
2. Pigs, goat, sheep, dog and all other animals 50.00
b. License Fee on Dogs 3.00/dog
c. Police and Mayor's Clearance Fees

1. for domestic employment, scholarship study grant and 20.00
fine clearance
2. for change of name 100.00
3. for application of Filipino citizenship 500.00
4. for passport of visa application 200.00
5. for firearms permit application 300.00
6. for purposes not specified above 50.00
7. to ship out the following
7.1 large cattle, per head 10.00
7.2 hogs or pigs, per head 5.00
7.3 goats, sheep, dogs and other animals, per head 2.00
7.4 fowls
7.4.1 first 20 heads 5.00
7.4.2 from 21 to 50 heads 10.00
7.4.3 from 51 or more 15.00
7.4.4 gamecocks or fighting cocks per head 10.00
d. Permit Fee for temporary use of sidewalks or portion thereof
a. for construction shops, business or shows 2,000/sq.m./week
b. for drying any article or goods 20.00/day
c. for wakes and other charitable, religious and exempted
educational purposes
d. for peddlers or hawkers 20.00/day

e. Permit Fee for the conduct of group activities
a. Conferences, meeting, rallies and demonstrations: 200.00
Outdoor in parks, plazas, roads, streets
b. Stage presentations
b.1 stage shows and vaudeville 150.00
b.2 drama 150.00
b.3 cultural and fashion shows 300.00
c. Other activities
c.1 horses and other animal race 150.00
c.2 races 150.00
6. Calesa or caretela 50.00
7. Bicycle or Pedalled tricycles

a. Registration
a.1 Bicycle owner and use 20.00
a.2 Bicycle for hire 40.00
a.3 Motorcycle, owner and use 125.00
a.4 Tricycle for hire 275.00
a.5 Pedicab for hire or passengered 100.00
b. Permit for operating/driving
b.1 Pedicab Operator/proprietor 200.00
b.2 Pedicab Driver 200.00
b.3 Motorcab Driver 300.00
E. PARKING FEES
1. There shall be charged, assessed and collected against owners,

operators and drivers of motor vehicles using and utilizing city pay
parking areas, parking fees at rates provided hereunder:
Light Vehicles (car, jeep, tricycle, P20.00 for the first 3 hrs.
pedicab and motorcycle P15.00 every hour thereafter
Medium Vehicles (van, delivery P30.00 for the first 3 hrs.
truck except 10 wheeler trucks) P20.00 every hour thereafter
Heavy Vehicles (bus, 10 wheeler P60.00 for the first 3 hrs.
trucks, heavy equipments P40.00 every hour thereafter
2. All motor vehicles, illegally parked and stalled on any street, road
or thoroughfares within the City not otherwise designated as
parking areas shall be towed to the designated impounding areas to
be released only to the owners, operators, drivers or duly
authorized claimants upon payment of the corresponding towage
and impounding fees, including a Distance Fee per succeeding
kilometers on motor vehicles towed in excess of 4 kilometers in
accordance with the following schedule:
STALLED VEHICLE TOWAGE FEE DISTANCE FEE IMPOUNDING FEE
Light Vehicles (car, P1,000.00 P200.00 P30.00/day

jeep, tricycle, 1st 4 km. Per succeeding 1st and 2nd
pedicab and kilometer month
motorcycle
P80.00/day
3rd and 4th month
P100.00/day
5th month
Medium Vehicles P1,500.00 P200.00 per P30.00/day

(van, delivery truck 1st 4 km. succeeding 1st and 2nd month
except 10 wheeler kilometer
trucks
P80.00/day
3rd and 4th month
P100.00/day
5th month
Heavy Vehicles (bus, P1,500.00 P200.00 per P50.00/day

10 wheeler trucks 1st 4 km. succeeding 1st and 2nd mo.
heavy equipments kilometer
P80.00/day
3rd and 4th month
P100.00/day
5th month
ILLEGALLY TOWAGE FEE DISTANCE FEE IMPOUNDING

PARKED FEE
Light Vehicles (car, P1,500.00 P400.00 per P50.00/day

jeep, tricycle, 1st 4 km. succeeding km. 1st and 2nd mo.
pedicab and
motorcycle

P80.00/day
3rd and 4th month
P100.00/day
5th month
Medium Vehicles P2,000.00 P400.00 per P50.00/day

(van, delivery truck 1st 4 km. succeeding 1st and 2nd month
except 10 wheeler kilometer
trucks
P80.00/day
3rd and 4th month
P100.00/day
5th month
Heavy Vehicles (bus, P2,000.00 P400.00 per P50.00/day

10 wheeler trucks 1st 4 km. succeeding 1st and 2nd mo.
heavy equipment kilometer
P80.00/day
3rd and 4th month
P100.00/day
5th month
ARTICLE VI
Administrative Provisions
SECTION 38. Status of the Tax. —
a) For purpose of collection of the taxes under Section 14 of this

Ordinance, manufacturers, assemblers, repackers, brewers,
distillers, rectifiers and compounders of liquor, distilled spirits and
wines, millers, producers, exporters. wholesalers, distributors,
dealers contractors, banks and other financial institutions, and
other businesses, maintaining or operating branch or sales outlet
elsewhere shall record the sale in the branch or sales outlet making
the sale or the transaction, and the tax thereon shall accrue and
shall be paid to the city where such branch or sale outlet is located.
In cases where there is no such branch or sales outlet in the city or
municipality where the sale or transaction is made, the sale shall be
duly recorded in the principal office and the taxes due shall accrue

and shall be paid to such city or municipality.
b) The following sales allocation shall apply to manufacturers,

assemblers, contractors, producers and exporters with factories,
project offices, plants and plantations in the pursuit of their
business:
1) Thirty percent (30%) of all sales recorded in the principal

office shall be taxable by the City where the principal is
located, and
2) Seventy percent (70%) of all sales recorded in the principal

office shall be taxable by the City or Municipality where the
factory, project office, plant or plantation is located.
c) In case of a plantation located at a place other than the place where

the factory is located, said seventy percent (70%) mentioned in
subparagraph (2) of subsection (b) shall be divided as follows:
1) Sixty percent (60%)to the City where the factory is located;
2) Forty percent (40%) to the City or Municipality where the

plantation is located;
d) In cases where a manufacturer, assembler, producer, exporter, or

contractor has two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent
(70%) sales allocation mentioned in subparagraph (2) of subsection
(b) above shall be operated among the localities where the
factories, project offices, plants or plantations located in proportion
to their respective volume production during the period for which
the tax is due.
e) The foregoing sales allocation shall be applied irrespective of

whether or not sales are made in the locality where the factory,
project office, plant or plantation is located.
SECTION 39. Keeping of Books of Account. — Any person doing the

business within the territorial jurisdiction of the City of Manila shall keep books of
accounts wherein all transactions and results of business operations are shown and
from which all taxes, charges and fees due to the city may readily and accurately be

determined any time of the year; Provided, however, that any such person who
already keeps books of accounts in pursuance with the provisions of the National
Internal Revenue Code, shall no longer be required to keep separate books for
purposes of this Ordinance. Books of accounts not required under this Ordinance,
shall be registered at the City Treasurer's Office.
SECTION 40. Public Utility Charges, Toll Fees or Charges. — The

Sanggunian shall prescribe the terms and conditions and fix the rates for the use of
public utilities owned, operated and maintained by the City, and the imposition of the
toll fees or charges for the use of any public road, pier or wharf, waterway, bridge,
ferry or telecommunication system funded and constructed by the City: Provided, that
no such toll fees or charges shall be collected from officers and enlisted men of the
Armed Forces of the Philippines and members of the Philippine; National Police on
mission, post office personnel delivering mail, physically handicapped, and disabled
citizens who are sixty five (65) years or older.
SECTION 41. Tax Period and Manner of Payment. — Unless otherwise

provided in this Ordinance, the tax period of all local taxes, fees and charges shall be
the calendar year. Such taxes, fees and charges may be paid' in quarterly installments.
SECTION 42. Accrual of Tax. — Unless otherwise provided in this

Ordinance, all local taxes, fees and charges shall accrue on the first (1st) day of
January of each year, However, new taxes, fees or charges, or changes in the rate
thereof, shall accrue on the first (1st) day of the quarter next following the effectivity
of the ordinance imposing such new levies or rates.
SECTION 43. Time of Payment; Discount for Full Payment. —
A) Unless otherwise provided in this Ordinance, all local taxes, fees

and charges shall be paid within the first twenty (20) days of
January or each of the subsequent quarter, as the case may be. The
Sanggunian may, for a justifiable reason or cause, extend the time
for payment of such taxes, fees, or charges without surcharges or
penalties, but only for a period not exceeding six (6) months.
Such taxes may be paid in quarterly installments.
B) If the taxpayer pays the whole tax due for one (1) year on or before
the 20th of January he is hereby granted a ten percent (10%)
discount.

SECTION 44. Surcharges and Penalties in Unpaid Revenues. — Where
the amount of any other revenue the City, except voluntary contributions or
donations, is not paid on the date fixed in this ordinance, or in contract, expressed or
implied, or upon the occurrence of the event which has given rise to its collection,
there shall be collected as part of that amount an interest thereon at the rate not
exceeding two percent (2%) per month from the date it is due until is paid, but in no
case shall the total interest on the unpaid amount or a portion thereof exceed thirty six
(36) months.
SECTION 45. Collection of Local Revenues by Treasurer. — All local

taxes, fees, and charges shall be collected by the City Treasurer, or his duly
authorized deputies.
The City Treasurer may designate his deputy to collect all taxes, fees or
charges. In case a bond is required for the purpose, the city government shall pay the
premiums thereon in addition to the premiums of bonds that may be required under
this Ordinance.
SECTION 46. Examination of Books of Accounts and Pertinent Records of

Businessmen by Local Treasurer. — The City Treasurer may, by himself or through
any of his deputies duly authorized in writing, examine the books, accounts; and other
pertinent records of any person, partnership, corporation or association subject to
local taxes, fees and charges in order to ascertain, assess, and collect the correct
amount of the tax, fee or charge. Such examination shall be made during regular
business hour, only once for every tax period, and shall be certified to by the
examining official. Such certificate shall be made of record in the books of accounts
of the taxpayer examined.
In case the examination herein authorized is made by a duly authorized deputy

of the local treasurer, the written authority of the deputy concerned shall specifically
state the name, address, and business of the taxpayer whose books, accounts, and
pertinent records are to be examined, the date and place of such examination, and the
procedure to be followed in conducting the same.
For this purpose, the records of the Revenue District Office of the Bureau of
Internal Revenue shall be made available to the City Treasurer, his deputy or duly
authorized representative, pursuant to Sec. 171, Chapter 3, Article Six, BOOK II of
R.A. No. 7160.
SECTION 47. Civil Remedies for Collection of Revenues. —

Application of Section. — The provisions of this Section and the remedies
provided herein may be availed of for the collection of any delinquent local tax, fee,
charge, or other revenue.
SECTION 48. Local Government's Lien. — Local taxes, fees, charges and
other revenues constitute a lien, superior at all liens, charges or encumbrances in favor
of any person, enforceable by appropriate administrative or judicial action, not only
upon any property or rights therein which may be subject to the lien but also upon
property used in business, occupation, practice of profession or calling, or exercise of
privilege with respect to which the lien is imposed. The lien may only be extinguished
upon full payment of the delinquent local taxes, fees and charges including related
surcharges and interest.
SECTION 49. Civil Remedies for Collection of Delinquencies. — The civil

remedies for the collection of taxes, fees or charges, and the related surcharges and
interest resulting from delinquency shall be:
1) By administrative action through distraint of goods, chattels or

effects, and other personal property of whatever character,
including stocks and other securities, debts, credits, bank accounts,
and interest in and rights to personal property, and by levy upon
real property and interest in or rights to real property; and
2) By judicial action.
Either of these remedies or all may be pursued concurrently

or simultaneously at the discretion of the City.
SECTION 50. Distraint of Personal Property. — The remedy by distraint

shall proceed as follows:
1) Seizure — Upon failure of the person owing any local tax, fee or
charge to pay the same at the time required, the City Treasurer or
his deputy may, upon written notice, seize, confiscate any personal
property belonging to that person or any personal property subject
to the lien in sufficient quantity to satisfy the tax, fee or charge in
question, together with any increment thereto incident to
delinquency and the expenses of seizure. In such case, the City
Treasurer or his deputy shall issue a duly authenticated certificate
based upon the records of his office showing the fact of
delinquency and the amounts of the tax, fee or charge and penalty
due. Such certificate shall serve as sufficient warrant for the
distraint of personal properly aforementioned, subject to the
taxpayer's right to claim exemption under the provisions of existing
laws. Distrained personal property shall be sold at public auction
the manner herein provided for.
2.) Accounting of distrained goods — The officer executing the

distraint shall make or cause to be made an account of goods,
chattels or effects distrained, a copy of which signed by himself
shall be left either with the owner or person from whom possession
of the goods, chattels or effects are taken, or at the dwelling or
place of business of that person and with someone of suitable age
and discretion, to which list shall be added a statement of the sum
demanded and a note of the time and place of sale.
3) Publication — The owner shall forthwith cause a notification to be

exhibited in not less than three (3) public and conspicuous places
in the territory of the City specifying the time and place of sale,
and the articles distrained. The time of sale shall not be less than
twenty (20) days after notice to the owner or possessor on the
property herein above specified and the publication or posting of
the notice. One place for the posting of the notice shall be at the
office of the chief executive of the City.
4) Release of distrained property upon payment prior to sale — if at

any time prior to the consummation of the sale, all the proper
charges are paid to the officer conducting the sale, the goods or
effects distrained shall be restored to the owner.
5) Procedure of sale — At the time and place fixed in notice, the

officer conducting the sale shall sell goods or effects so distrained
at public auction to the highest bidder for cash. Within five (5)
days after the sale, the local treasurer shall make report of the
proceedings in writing to the Local Chief Executive concerned.
Should the property distrained be not disposed of within one

hundred twenty (120) days from the date of distraint, the same
shall be considered as sold to the City for the amount of the
assessment made thereon by the committee on appraisal and to the

extent of the same amount, the tax delinquencies shall be
cancelled.
6) Disposition of proceeds — The proceeds of the sale shall be

applied to satisfy the tax, including the surcharges, interest, and
other penalties incident to delinquency, and the expenses of the
distraint and sale. The balance over and above what is required to
pay the entire claim shall be returned to the owner of the property
sold. The expenses chargeable upon the seizure and sale shall
embrace only the actual expenses of seizure and preservation of the
property pending the sale, and no charge shall be imposed for the
services of the local officer or his deputy. Where the proceeds of
the sale are insufficient to satisfy the claim, other property may, in
like manner, be distrained until the full amount due, including all
expenses, is collected.
SECTION 51. Levy on Real Property. — After expiration of the time

required to pay the delinquent tax, fee, or charge, real property may be levied on,
before, simultaneously, or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated
certificate showing the name of the taxpayer and the amount of the tax, fee or charge
and penalty due from him. Said certificate shall operate with the force of legal
execution. Levy shall be effected writing upon said certificate the description of the
property upon which levy is made. At the same time, written notice of the levy shall
be mailed to or served upon the assessor and the Registrar of Deeds of the City who
shall annotate the levy on the tax declaration and certificate of title of the property,
respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to
his agent or the manager of the business in respect to which the liability arose, if there
be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the taxpayer is
not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30)
days after execution of the distraint, proceed with levy on the taxpayer's real property.
A report on any levy shall within ten (10) days after receipt of the warrant, be
submitted by the levying officer to the Sanggunian.


applicable laws, the City Treasurer who fails to issue or execute the warrant of
distraint or levy after the expiration of the time prescribed, or who is found guilty of
abusing the exercise thereof by competent authority shall be automatically dismissed
from the service after due notice and hearing.
levy, the City Treasurer shall proceed to publicly advertise for sale or auction the
property or a usable portion thereof as may be necessary to satisfy the claim and cost
of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall
be effected by posting a notice at the main entrance of the City Hall, and in a public
and conspicuous place in the barangay where the real property is located, and by
publication once a week for three (3) weeks in a newspaper of general circulation in
the City. The advertisement shall contain the amount of taxes, fees or charges, and
penalties due thereon, and the time and place of sale, the name of the taxpayer against
whom the taxes, fees, or charges are levied, and short description of the property to be
sold. At any time before the date fixed for the sale, the taxpayer may stay the
proceedings by paying the taxes, fees, charges, penalties and interest. If he fails to do
so, the sale shall proceed and shall be held either at the main entrance of the city
building, or on the property to be sold, or at any other place as determined by the City
Treasurer conducting the sale and specified in the notice of sale.
make a report of the sale to the Sanggunian, and which shall form part of his records.
After the consultation with the Sanggunian, the City Treasurer shall make and deliver
to the purchaser a certificate of sale, showing the proceedings of the sale, describing
the property sold, stating the name of the purchaser and setting out the exact amount
of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided,
however, That any excess in the proceeds of the sale over the claim and cost of sales
shall be turned over to the owner of the property. The City Treasurer may advance an
amount sufficient to defray the costs of collection by means of the remedies provided
for in this Title including the preservation or transportation in case of personal
property and the advertisement and subsequent sale, in case of personal and real
property including improvements thereon.
the date of sale, the delinquent taxpayer or his representative shall have the right to
redeem the property upon payment to the City Treasurer of the total amount of taxes,
fees or charges and related surcharges, interests or penalties, from the date of
delinquency to the date of sale, plus interest of not more than two percent (2%) per
month on the purchase price from the date of purchase to the date of redemption.
Such payment shall invalidate the certificate of the sale issued to the purchaser and
the owner shall be entitled to a certificate of redemption from the City Treasurer or
his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the
entire purchase price paid by him plus the interest of not more than two percent (2%)
per month herein provided for, the portion of the cost of sale and, other legitimate
expenses incurred by him, and said property thereafter shall be free from the lien of
such taxes, fees or charges, related surcharges, interests and penalties.
The owner shall not, however, be deprived of the possession of said property
and shall be entitled to the rentals and other income thereof until the expiration of the
time allowed for its redemption.
SECTION 55. Final Deed to Purchaser. — In case the taxpayer fails to

redeem the property as provided herein, the City Treasurer shall execute a deed
conveying to the purchaser so much of the property as has been sold, free from liens
of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall
succinctly recite all the proceedings upon which the validity of the sale depends.
SECTION 56. Purchase of Property By the City for Want of Bidder. — In

case there is no bidder for the real property advertised for sale as provided herein, or
if the highest bid is for an amount insufficient to pay the taxes, fees, or charges,
related surcharges, interests, penalties and costs, the City Treasurer conducting the
sale shall purchase the property in behalf of the City to satisfy the claim and within
two (2) days thereafter shall make a report of his proceedings which shall be reflected
upon the records of his office. It shall be the duty of the Registrar of Deeds upon
registration with his office of any such declaration of forfeiture to transfer the title of
the forfeited property to the City without the necessity of an order from a competent
court.
representative, may redeem the property paying to the City Treasurer the full amount
of the taxes, fees, charges and related surcharges, interests, or penalties, and the costs
of sale. If the property is not redeemed as provided therein, the ownership thereof
shall be fully vested on the City.
SECTION 57. Resale of Real Estate Taken for Taxes, Fees, or Charges. —
The Sanggunian shall, by Ordinance duly approved, and upon notice of not less than
twenty (20) days, sell and dispose of the real property acquired under the preceding
Section at public auction. The proceeds of the sale shall accrue to the general fund of
the City.
SECTION 58. Collection of Delinquent Taxes, Fees, Charges or Other

Revenues Through Judicial Action. — The city may enforce the collection of
delinquent taxes, fees, charges or other revenues by civil action in any court of
competent jurisdiction. The civil action shall be filed by the Civil Treasurer within the
period prescribed in Section 46 of this Ordinance.
SECTION 59. Further Distraint of Levy. — The remedies by distraint and

levy may be repeated if necessary until the full amount due, including all expenses, is
collected.
SECTION 60. Personal Property Exempt from Distraint or Levy. — The

following property shall be exempt from distraint and the levy, attachment or
execution thereof for delinquency in the payment of any local tax, fee or charge,
including the related surcharge and interest:
1) Tools and the implements necessarily used by the delinquent

taxpayer in his trade or employment;
2) One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
ordinary occupation;
3) His necessary clothing, and that of all his family;
4) Household furniture and utensils necessary for housekeeping and

used for that purpose by the delinquent taxpayer, such as he may
select, of a value not exceeding Ten Thousand Pesos (P10,000.00);
5) Provisions including crops, actually provided for individual or

family use sufficient for four (4) months;
6) The professional libraries of doctors, engineers, lawyers and

judges;
7) One fishing boat and net, not exceeding the total value of Ten
Thousand Pesos (P10,000.00), by lawful use of which a fisherman
earns his livelihood; and
8) Any material or article forming part of a house or improvement of

any real property.
ARTICLE VII
Community Tax
SECTION 61. Individual Liable to Community Tax. — Every inhabitant of

Manila, eighteen (18) years of age or over who has been regularly employed on a
wage or salary basis of at least thirty (30) consecutive working days during any
calendar year, or who is engaged in business or occupation, or who owns real
property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or
more or who is required by law to file an income tax return shall pay an annual
community tax of Five Pesos (P5.00) and an annual additional tax of One Peso
(P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether
from business, exercise of profession or from property which in no case shall exceed
Five Thousand Pesos (P5,000.00).
In case of husband and wife, the additional tax herein imposed shall be based
upon the total property owned by them and the total gross receipts or earnings derived
by them.
SECTION 62. Juridical Persons Liable to Community Tax. — Every

corporation no matter how created or organized, whether domestic or resident foreign,
engaged in or doing business in the City of Manila shall pay an annual community tax
of Five Hundred Pesos (P500.00) and an annual additional tax which in no case shall
exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
1) For every Five Thousand Pesos (P5,000.00) of gross receipts or

earnings derived by it from business during the preceding year —
Two Pesos (P2.00).
2) For every Five Thousand Pesos (P5,000.00) of gross receipts or

earnings derived by it from business during the preceding year —
Two Pesos (P2.00).
The dividends received by a corporation from another corporation, however

shall for the purpose of the additional tax be considered as part of the gross receipts or
earnings of said corporation.
SECTION 63. Exemptions. — The following are exempt from the

community tax:

1) Diplomatic and consular representatives; and
2) Transient visitors when their stay in the Philippines does not

exceed three (3) months.
SECTION 64. Time for Payment; Penalties for Delinquency. —
(a) The community tax shall accrue on the first (1st) day of January of
each year which shall be paid not later than the last day of
February of each year. If a person reaches the age of eighteen (18)
years or otherwise loses the benefit of exemption on or before the
last day of June, he shall be liable for the community tax on the
day he reaches such age or upon the day the exemption ends.
However, if a person reaches the age of eighteen (18) years or
loses the benefit or exemption on or before the last day of March,
he shall have twenty (20) days to pay the community tax without
becoming delinquent.
Persons who come to reside in the Philippines or reach the

age of eighteen (18) years on or after the First (1st) day of July of
any year, or who cease to belong to an exempt class on or after the
same date, shall not be subject to the community tax for that year.
b) Corporations established and organized on or before the last day of

June shall be liable for the community tax for that year. But
corporations established and organized on or before the last day of
March shall have twenty (20) days within which to pay the
community tax without becoming delinquent. Corporations
established and organized on or after the first day of July shall not
be subject to the community tax for that year. If the tax is not paid
within the time prescribed above, there shall be added to the
unpaid amount an interest of twenty-four percent (24%) per annum
from the due date until it is paid.
SECTION 65. Community Tax Certificate. — A Community Tax

Certificate shall be issued to every person or corporation upon payment of the
community tax. A Community Tax Certificate may also be issued to any person or
corporation not subject to the community tax upon payment of One Peso (P1.00)
SECTION 66. Printing of Community Tax Certificates and Distribution of

Proceeds. —
(a) The Bureau of Internal Revenue shall cause the printing of

Community Tax Certificates and distribute the same to the City
through the City Treasurer in accordance with prescribed
regulations. The proceeds of the tax shall accrue to the general
funds of the City and Barangays except a portion thereof which
shall accrue to the general fund of the National Government to
cover the actual cost of printing and the forms and other related
expenses. The City Treasurer concerned shall remit to the National
Treasurer the tax within ten (10) days after the end of each quarter.
(b) The City Treasurer all deputize the Barangay treasurer to collect
the community tax in their respective jurisdictions: Provided,
however, That said Barangay Treasurer shall be bonded in
accordance with existing laws.
(c) The proceeds of the community tax actually and directly collected
by the City of Municipal Treasurer shall accrue entirely to the
general fund of the City or municipality concerned. However,
proceeds of the community tax collected through the Barangay
Treasurers shall be apportioned as follows:
(1) Fifty percent (50%) shall accrue to the general fund of the
City and
(2) Fifty percent (50%) shall accrue to the barangay where the
tax is collected.
SECTION 67. Presentation of Community Tax Certificate. — On the

following occasions, the Community Tax Certificate is required to be presented:
(1) When an individual subject to the community tax acknowledges

receives any salary or wage is received, it shall be the duty of the
public official with whom such transaction is made or business
done to require such individual to exhibit the Community Tax
Certificate.
The presentation of Community Tax Certificate shall not be

(2) When through its authorized officers, any corporation subject to

community tax receives any license, certificate or permit from any
public authority, pays any tax or fee; receives money from public
funds, or transacts other official business, it shall be the duty of the
public official with whom such transaction is made or business
done to require such corporation to exhibit the Community Tax
Certificate.
(3) The Community Tax Certificate required in two preceding

the period from January until the fifteenth (15th) day of April each
year, in which case the certificate issued for the preceding year
shall suffice.
SECTION 68. Authority to Deputize Barangay Treasurers. — The City

Treasurer is hereby authorized to deputize the Barangay Treasurers to collect the
community tax in their respective jurisdiction. However, said deputation shall be
limited to the community tax payable by individual taxpayers and shall be extended
only to Barangay Treasurers who shall be properly bonded in accordance with
existing laws.
SECTION 69. Use of old Residence Certificate Forms. — Pending the

distribution by the Bureau of Internal Revenue of the new form for the Community
Tax Certificate, the City Treasurer is hereby authorized to use for the purpose the
blank forms of residence certificates that may still be in stock, with the proper
changes made thereon.
ARTICLE VIII
The Real Property Tax
SECTION 70. Definitions. — When used in this Article
(A) 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.
(B) Actual use to the purpose for which the property is principally or

predominantly utilized by the person possession thereof.
(C) Ad valorem tax is a levy in real property determined on the basis of

a fixed proportion of the appraised value of the property.
(D) Appraisal is the act or process of determining the value of a

property, as of a specific date for a specific purpose.
(E) 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.
(F) Assessment level is the percentage applied to the fair market value
to determine the taxable value of the property.
(G) Assessed value is appraised value of the real property multiplied by

the assessment level. It is synonymous to taxable value.
(H) Commercial land is land devoted principally for the object of profit
and is not classified as agricultural, industrial, mineral, timber or
residential land.
(I) Depreciated value is the value remaining after deducting

depreciation from the acquisition.
(J) Economic life is the estimated period over which it is anticipated

that a machinery or equipment may be profitably utilized.
(K) Fair market 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.
(L) 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.
(M) Industrial land is land devoted principally to industrial activity as

capital investment and is not classified as agricultural, commercial,
timber, mineral or residential land.

(N) 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 the physical facilities for production, the
installations and appurtenant service facilities, those which are
mobile, self-powered or self-propelled, and those not permanently
attached to the real property which are actually, directly and
exclusively used to meet the needs of the particular industry,
business or activity and which by their very nature and purpose are
designed for, or necessary to its manufacturing, mining, logging,
commercial, industrial or agricultural purposes.
Machinery which are of general purpose use including but

not limited to office equipment, breakable or easily damaged
containers (glass or cartons, microcomputers, facsimile machines,
telex machine, cash dispensers, furniture and fixtures, freezers,
refrigerators. Display cases or racks, fruit juice or beverage
automatic dispensing machines) which are not directly and
exclusively used to meet the needs of a particular industry business
or activity shall not be considered within the definition of
machinery under this rule. Residential machinery shall include
machines, equipment, appliances or apparatus permanently
attached to residential land and improvement or those immovable
by destination.
(O) 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.
(P) Remaining economic life is the period of time expressed in years

from the date of appraisal to the date when the machinery becomes
valueless.
(Q) Replacement or reproduction cost is the cost that would be

incurred, on the basis of current prices, in acquiring an equally
desirable substitute property, or the cost of reproducing a new
replica of the property on the basis of current prices with the same
or closely similar material.
(R) Residential land is land principally devoted to habitation.

SECTION 71. Imposition of the Basic Real Property Tax. — There is
hereby levied an annual ad valorem tax on the assessed value of real property such as
land, buildings, machinery and other improvements affixed or attached to real
property located in the City of Manila at the following rates:
Class of Property Rates of Levy

Residential 1.5%
Commercial 2.0%
Industrial 2.0%
Special 2.0%
Provided, however, that in case of a residential real property actually and
exclusively used as residence by the owner himself, the rate of the basic real property
tax shall be reduced to one percent (1%) of the assessed value; provided, further, that
newly-constructed buildings and other improvement including new machinery shall be
taxed at one-half of the rate prescribed in this section for a period of five (5) years
from the date of completion or acquisition; Provided, finally, that the new rates
prescribed in this section shall take effect on January 1, 1994.
SECTION 72. Additional Levy on Real Property Tax for the Special
Educational Fund (SEF). — There is hereby levied an annual tax of one percent (1%)
on the assessed value of real property which shall be in addition to the basic real
property tax. The proceeds thereof shall exclusively accrue to the Special Education
Fund.
SECTION 73. Classes of Real Property for Assessment Purposes. — For

purposes of assessment, the real property shall be classified as residential,
commercial, industrial or special by the City Assessor.
SECTION 74. Special Classes of Real Property. — All lands buildings,

and other improvements thereon actually, directly and exclusively used for hospitals,
cultural, or scientific purposes, and those owned and used by local water districts, and
government-owned or controlled corporations rendering essential public services in
the supply and distribution of water and/or generation and transmission of electric
power shall be classified as special.
SECTION 75. Actual Use of Real Property as Basis for Assessment. —

Real property shall be classified, valued and assessed on the basis of its actual use
regardless of where located, whoever owns it, and whoever uses it.

SECTION 76. Assessment Levels. —
A. The assessment levels to be applied to the fair market value of real

property to determine its assessed value shall be as follows:
(1) On lands

Residential 20%
Commercial 50%
Industrial 50%
(2) On buildings and other structures:
(a) Residential Fair Market Value
Over Not Over Assessment Levels

P175,000.000%
175,000.00300,000.00 10%
300,000.00500,000.00 20%
500,000.00750,000.00 25%
750,000.001,000,000.00 30%
1,000,000.002,000,000.00 35%
2,000,000.005,000,000.00 40%
5,000,000.001,000,000.00 50%
10,000,000.0060%
(b) Commercial/Industrial Fair Market Value
Over Not Over Assessment Levels

300,00.00 500,000.00 30%
500,000.00 750,00.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 50%
2,000,000.00 5,000,000.00 60%
5,000,000.00 10,000,000.00 70%
10,000,000.00 80%
(3) On machinery

Residential 50%
Commercial 80%
Industrial 80%
(4) On special classes. — The assessment levels for all lands,
buildings, machinery and other improvements shall be as
follows:
Actual Size Assessment Levels

Cultural 15%
Scientific 15%
Hospital 15%
Local water district 15%
Government-owned or
controlled corporations
engaged in the supply and
distribution of
water and/or generation
and transmission of
electric power 10%
B. The assessment levels in paragraph (a) hereof shall be applied
initially during the first general revision of real property
assessments to be undertaken pursuant to Sections 73 and 76 of
this Ordinance.
C. Pending the enactment of a Schedule of Fair Market Values under

Sections 73 and 76 of this Ordinance and the effectivity of the
revised new assessment levels, the prevailing schedule of the
market values and assessment levels currently used by the City
Assessor shall continue to be applied.
SECTION 77. Exemptions. — The following are exempted from payment

of the basic real property tax and the SEF tax:
(A) Real property owned by the Republic of the Philippines or any of

its political subdivisions except when the beneficial use thereof has
been granted for consideration or otherwise to a taxable person;
(B) Charitable institutions, churches and personages or convents

appurtenant thereto, mosques, non-profit or religious cemeteries
and all lands, buildings, and improvements actually, directly, and
exclusively used in religious, charitable or educational purposes;
(C) All machinery and equipment that are actually, directly,

exclusively used by the local water districts and
government-owned or controlled corporations engaged in supply
and distribution of water and/or generation and transmission of
electric power;
(D) All real property owned by duly registered cooperatives as

provided for under R.A. No. 6938; and
(E) Machinery and equipment used for pollution control and

environmental protection.
All properties mentioned in this section shall be valued for the purpose of
assessment and record shall be kept thereof as in other cases.
SECTION 78. Withdrawal of Tax Exemption. — Except as provided

herein, and pursuant to Section 234 of the Local Government Code, any exemption
from payment of real property tax previously granted to, or presently enjoyed by, all
persons, whether natural or juridical, including all government-owned or controlled
corporation are hereby withdrawn effective January 1, 1992.
SECTION 79. Time of Payment. — The real property tax herein levied
together with the additional levy on real property for Special Education Funds shall be
due payable on the first day of January. The same may, however, at the discretion of
the taxpayer, be paid without interest/penalty on four (4) equal installments; the first
installment, on or before March 31; the second installment, on or before June 30; the
third installment, on or before September 30; and the last installment on or before
December 31. Both the basic tax and the additional one percent (1%) SEF tax must be
collected simultaneously. Payments of real property tax shall first be applied to prior
years delinquencies, interests, and penalties, if any, and only after said delinquencies
are settled may tax payments be credited.
SECTION 80. Tax Discount for Advanced and Prompt Payment. — If both
the basic real property and additional SEF tax are paid full year on or before January
31, the taxpayer shall be entitled to a twenty percent (20%) discount; a tax discount of
fifteen percent (15%) if paid quarterly on or before the last day of the first month of
every quarter, and ten percent (10%) discount prompt payments made as provided in
Section 77. Provided, however, that such discounts shall only be granted to properties
without delinquencies. Provided further, that payments of basic of SEF tax only shall
not entitle the taxpayer to any discount.
SECTION 81. Collection and Distribution of Proceeds. — The collection

of the real property tax with interest thereon and related expenses, and the
enforcement of the remedies provided for in this Article or any applicable laws, shall
be the responsibility of the City Treasurer. The City Treasurer may deputize the
Barangay Treasurer to collect all taxes on real property located in the barangay:
Provided, however, that the barangay Treasurer is properly bonded for the purpose.
Provided, further, that the premium on the bond shall be paid by the City
Government.
The proceeds of the basic real property tax, including interest thereon, and
proceeds from the use, lease or disposition, sale or redemption of property acquired at
a public auction, and fifty percent (50%) of the tax paid under protest in accordance
with the provisions of the Article, shall be distributed as follows:
(A) City of Manila General Fund 70%
(B) Barangay share — Thirty percent (30%) which shall be distributed

among the component barangays of the City in the following
manner:
1. Fifty percent (50%) share shall accrue to the barangay

where the property is located.
2. Fifty percent (50%) shall be divided equally among the

component barangays.
The share of the barangay shall be released directly to the Barangay Treasurer
on a quarterly basis within five (5) days after the end of each quarter without the need
of any further action, and shall not be subject to any lien or holdback for whatever
purpose subject to such rules as may be prescribed by the Commission on Audit for
this purpose.
The proceeds of the additional one percent (1%) SEF tax shall accrue entirely
and shall be automatically released to the City of School Board of their operation and
maintenance of public schools, construction and repair of school buildings, facilities
and equipment, educational research, purchase of books and periodicals, and sports
development.
SECTION 82. Appraisal of Real Property. — All property, whether

taxable or exempt, shall be appraised at the current and fair market value prevailing in
the city in accordance with the rules and regulations promulgated by the Department
of Finance for the classification, appraisal and assessment of real property pursuant to
the provisions of the Local Government Code.
SECTION 83. Declaration of Real Property by the Owner or

Administrator. — It shall be the duty of all persons, natural or juridical, owning or
administering real property, including the improvements, within the City of Manila, or
their duly authorized representative, to prepare, or cause to be prepared, and file with
the City Assessor, a sworn statement declaring the true value of their property,
whether previously declared or undeclared, taxable or exempt, which shall be the
current and fair market value of the property herein referred to shall be filed with the
City Assessor once every three (3) years during the period from January first (1st) to
June thirtieth (30th) commencing with the Calendar year 1993.
For this purpose, the City Assessor shall use the standard for known as sworn
declaration of property values prescribed by the Department of Finance. The
procedures in filing and safekeeping thereof shall be in accordance with the guidelines
issued by the said department.
Property owners or administrators who fail to comply with this provision shall
be subject to a fine of Five Hundred Pesos (P500.00), or an imprisonment of not more
than one month in case of willful neglect, or both, at the discretion of the court.
SECTION 84. Duty of Person Acquiring Real Property or making

Improvement thereon. —
(A) It shall be the duty of any person, or his authorized representative,

acquiring at any time real property situated in the City or making
any improvement on real property, to prepare, or cause to be
prepared, and file with the City Assessor, a sworn statement of
such property, within sixty (60) days after the acquisition of such
property or upon completion or occupancy of the improvement,
(B) In the case of house, buildings, or other improvements acquired or

newly constructed which will require building permits, property
owners or their authorized representatives shall likewise file a
sworn declaration of the true value of the subject house, building,
or other improvement within sixty (60) days after 1) the date of
duly notarized final deed of sale, contract, or other deed of
conveyance covering the subject property executed between the
contracting parties; 2) the date of completion or occupancy of the
newly constructed building, house or improvement whichever
comes earlier; and 3) the date completion or occupancy of any
expansion, renovation, or additional structures or improvement
made upon any existing building house, or other real property,
(C) In the case of machinery, the sixty-day (60) period of filing the
required sworn declaration of property values shall commence of
the date installation thereof as determined by the City Assessor.
For this purpose, the City Assessor may secure certification of the
building official or engineer or other appropriate official stationed
in the City.
(D) Property owners or administrators who fail to comply with the

above provision shall be subject to a fine Five Hundred Pesos
(P500.00), or an imprisonment of not more than one (1) month in
case of willful neglect, or both, at the discretion of the court.
SECTION 85. Declaration of Real Property by the City Assessor. —
(A) When any person, natural or juridical, by whom real property is

required to be declared under Sections 63 and 64 of this Ordinance
refuses or fails for any reason to make such declaration within time
prescribed, the City Assessor shall himself declare the property in
the name of the defaulting owner, and shall assess the property for
taxation in accordance with the provisions of this Article.
(B) In case the real property discovered whose owner or owners are
unknown, the City Assessor shall likewise declare the same in the
name of the unknown owner until such time that a person, natural
or juridical, comes forth and files the sworn declaration or property
values required under either Sec. 63 or Sec. 64 of this Ordinance,
as the case may be.
(C) No oath shall be required of a declaration thus made by the City

Assessor.
SECTION 86. Listing of Real Property in the Assessment Roll. —

(A) The Assessor shall prepare and maintain an assessment roll
wherein all real property shall be listed whether taxable or exempt,
located within the territorial jurisdiction of the City. Real property
shall be listed, valued and assessed in the name of the owner or
administrator, or anyone having legal interest in the property.
(B) The undivided real property of a deceased person may be listed,

valued and assessed in the name of the estate or of the heirs and
devisees without designating them individually, and other
undivided real property other than that owned by a deceased may
be listed, valued and assessed in the name of one or more
co-owners; Provided, however that such heir, devisee, or co-owner
shall be liable severally and proportionally for all obligations
imposed by this Article and the payment of the real property tax
with respect to the undivided property.
(C) The real property of a corporation, partnership, or association shall

be listed, valued and assessed in the same manner as that of an
individual.
(D) Real property owned by the Republic of the Philippines, its

instrumentalities and political subdivisions, the beneficial use of
which has been granted, for consideration or otherwise, to a
taxable person, shall be listed, valued and assessed in the name of
the possessor, grantee or of the public entity if such property has
been acquired or held for resale or lease.
SECTION 87. Proof of Exemption of Real Property from Taxation. —

Every person, by or for whom real property is declared, who shall claim tax
exemption for such property under this Article, shall file with the City Assessor
within thirty (30) days from the date of the declaration of real property sufficient
documentary evidence in support of such claim including Corporate Charters, Title of
Ownership, Articles of Incorporation, By-laws, contracts, affidavits, certifications and
mortgage deeds, and similar documents.
If the required evidence is not submitted within the period prescribed, the
property shall be listed as taxable in the assessment roll. However, if the property
shall be proven to be tax exempt, the same shall be dropped from the assessment roll.
SECTION 88. Real Property Identification System. — All declarations of

real property, made under the provisions of this Article shall be kept and filed under a
uniform classification system to be established by the City Assessor pursuant to the
guidelines issued by the Department of Finance (DOF) for the purpose.
SECTION 89. Notification of Transfer of Real Property Ownership. —
(A) Any person who shall transfer real property ownership to another
shall notify the City Assessor within sixty (60) days from the date
of such transfer. The notification shall include the mode of
transfer, the description of the property alienated, the name and
address of the transferee.
(B) In addition to the notice of transfer, the previous property owner

shall likewise surrender to the City Assessor the tax declaration
covering the subject property in order the same may be cancelled
from the assessment records. If, however, said previous owner still
own property other than the property alienated, he shall, within the
prescribed sixty-day (60) period, file with the City Assessor, an
amended sworn declaration of the true value of the property or
properties he retains in accordance with the provisions of Sections
63 and 64 of this Ordinance.
SECTION 90. Duty of Register of Deeds to Appraise of Real Property

Listed in Registry. —
(A) To ascertain whether or not any real property entered in the

registry of property has escaped discovery and listing for the
purpose of taxation, the Register of Deeds shall prepare and submit
to the City Assessor, within six (6) months from the date of
effectivity of the Local Government Code (January 1, 1992) and
every year thereafter, an abstract of his registry, which shall
include brief but sufficient descriptions of real properties entered
therein, their present owners, and the dates of their most recent
transfer or alienation accompanied by copies of corresponding
deeds of sale, donation, or partition or other forms of alienation.
(B) It shall be the duty of the Register of Deeds to require every person
who shall present for registration a document of transfer, alienation
or encumbrance of real property subject of all real property taxes
due thereon. Failure to provide such certificate shall be a valid
cause for the Register of Deeds to refuse the registration of the
document.
(C) The Register of Deeds and Notaries Public shall furnish the City
Assessor with copies of all contracts, selling, transferring, or
otherwise conveying leasing, or mortgaging real property
registered by, or acknowledged before the, within thirty (30) days
from the date of registration or acknowledgment.
SECTION 91. Duty Of Official Issuing Building Permit or Certificates of

Registration of Machinery to Transmit Copy to the City Assessor. —
(A) Any public official or employee who may now or hereafter by

required by law or regulation to issue to any person a permit for
the construction, addition, repair, or renovation of a building or
permanent improvement on land, or a certificate of registration for
any machinery, including machines, mechanical contrivances, and
apparatus attached or affixed on land or to another real property,
shall transmit a copy of such permit or certificate within thirty (30)
days of its issuance to the City Assessor.
(B) Any official referred to in paragraph (a) hereof shall likewise

furnish the City Assessor with copies of the building floor plans
and/or certificates of the building floor plans and/or certificates of
registration or installation of other machinery which may not be
permanently or temporarily attached to land or another real
property but falling under the definition of the term machinery and
the rules and guidelines issued by the Department of Finance
(DOF).
SECTION 92. Duty of Geodetic Engineers to Furnish Copy of Plans to the

City Assessor. — It shall be the duty of all geodetic engineers public or private to
furnish free of charge to the City Assessor with a white or blueprint copy of each all
approved original or subdivision plans or maps of surveys executed them within thirty
(30) days from receipts of such plans from the Land Management Bureau, the Land
Registration Authority, or the Housing and Land Use Regulatory Board, as the case
may be.
SECTION 93. Preparation of Schedule of Fair Market Values. —
(A) Before any general revision of property assessment is made pursuant to

the provisions of this Article, there shall be prepared a schedule of fair market values
by the City Assessor for the different classes of real property situated in the City for
enactment of a separate Ordinance by the Sangguniang Panlungsod. The schedule of
fair market values shall be published in a newspaper of general circulation in the City
or in the absence thereof, shall be posted in the City Hall and in two other
conspicuous public place therein.
(B) In the preparation of schedules of fair market values, the City Assessor
shall be guided by the rules and regulations issued by the Department of Finance.
SECTION 94. Authority of the City Assessor to take Evidence. — For the
purpose of obtaining information of which to base the market value of any real
property, the City Assessor or his deputy may summon the owners of the properties to
be affected or persons having legal interest therein and witnesses, administer oaths,
and take deposition concerning the property, its ownership, amount, nature, and value.
SECTION 95. Amendment of Schedule of Fair Market Values. — The City

Assessor may recommend to the Sangguniang Panlungsod amendments to correct
errors in valuation in the schedule of fair market values. The Sanggunian shall act
upon the recommendation with in ninety (90) days from receipt thereof.
SECTION 96. General Revision of Assessments and Property

Classification. —
(A) The City Assessor shall undertake the general revision of real
property assessment and property classification and submit to the
Sangguniang Panlungsod in accordance with the rules and
regulations issued by the Department of Finance not later than
three (3) months after enactment of this Ordinance.
(B) Henceforth, the City Assessor shall submit to the Sanggunian

Panlungsod for corresponding enactment of an Ordinance, a
revision of real property assessment and property classification
once every three (3) years.
SECTION 97. General Revision of Assessment, Expenses Incident thereto.

— Expenses incident to the general revision of real property assessment shall be
shared proportionately by the City, the City School Board and the barangays. The
share of the City shall be provided in the appropriation of the real property tax.
SECTION 98. Valuation of Real Property. — In case where

(A) Real property is declared and listed for taxation purposes for the
first time;
(B) There is an ongoing revision classification and assessment; or
(C) A request is made by the persons in whose name the property is

declared; the City Assessor or his duly authorized deputy shall, in
accordance with the provisions of this Article, make a
classification, appraisal and assessment of the real property listed
and described in the declaration irrespective of any previous
assessment of taxpayer's valuation thereon: Provided, however,
that the assessment of real property shall not be increased often
than once every three (3) years except in case of new
improvements substantially increasing the value of said property of
any change in its actual use.
SECTION 99. Date of Effective of Assessment of Reassessment. — All

assessments or reassessments made after the first (1st) day of January of any year,
shall take effect on the first (1st) day of January of the succeeding year: Provided,
however, that the assessment of real property shall not be increased often than once
every three (3) years except in case of new improvement substantially increasing the
value of said property or any such cause or causes occurred, and shall take effect at
the beginning of the quarter next following the reassessment.
SECTION 100. Assessment of Property Subject to Back Taxes. — Real

property declared for the first time shall be assessed for taxes for the period during
which it would have been liable but in no case for more than ten (10) years prior to
the date of initial assessment: Provided, however that, such taxes shall be computed
on the basis of the applicable schedule of values, assessment levels or tax rates in
force during the corresponding period.
If such taxes are paid on or before the end of the quarter following the date the
notice of assessment was received by the owner of his representative, no interest for
delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an
interest at the rate of two percent (2%) per month of a fraction thereof from the date
of the receipt of the assessment until such taxes are fully paid.
SECTION 101. Notification of New or Revised Assessment. — When real

property is assessed for the first time or when an existing assessment is increased, the
City Assessor shall within thirty (30) days, give written notice of such new or revised

assessment to the person in whose name the property is declared. The notice may be
delivered personally or by registered mail or through the assistance of the Punong
Barangay to the last known address of the person to serve.
SECTION 102. Appraisal and Assessment of Machinery. —
(A) The fair market value of a brand new machinery shall be the
acquisition cost. In all other cases, the fair market value shall be
determined by dividing the remaining economic life of the
replacement or reproduction cost.
(B) If the machinery is imported, the acquisition cost includes freight,

insurance, bank and other charges, brokerage, arrastre and
handling, duties and taxes, plus cost of inland transportation,
handling and installation charges at the present site. The cost in
foreign currency of imported machinery shall be converted to peso
cost on basis of foreign currency exchange rates as fixed by the
Central Bank.
SECTION 103. Depreciation Allowance for Machinery. — For purpose of

assessment, a depreciation allowance shall be made for machinery at a rate of five
percent (5%) of its original cost or its replacement of reproduction cost, as the case
may be, for each year of use: provided, however, that the remaining value for all kinds
of machinery shall be fixed at twenty percent (20%) of such original, replacement or
reproduction for so long as the machinery is useful and in operation.
SECTION 104. Organization, Powers, Duties and Function of the

Municipal Board of Assessment Appeals. —
(A) The City Board of Assessment Appeals shall be composed of the

Register of Deeds of the City, as Chairman, the Prosecutor
designated or assigned to the City and the City Engineers as
members, who shall serve as such in an ex officio capacity without
(B) The Chairman of the Board shall have the power to designate any
employee of the City to serve as Secretary to the Board also
without additional compensation. SDEITC
(C) The Chairman and members of the City Board of Assessment

Appeals shall assume their respective positions without need of
further appointment or special designation immediately upon
effectivity of the Local Government Code of 1991. They shall take
an oath or affirmation of office in the manner herein set forth:
I __________, after having been appointed to the position of _______, in the

City of Manila and now assuming my position as _______ of the Board of
Assessment Appeals solemnly swear that I will faithfully discharge to the best of my
ability the duties of this position and of all others that I am holding, or may hereafter
hold, under the Republic of the Philippines, and that I will support and defend the
Constitution of the Philippines, and that I will obey the laws and legal orders
promulgated by the duly constituted authorities of the Republic of the Philippines, and
that I will well and truly hear and determine all matters and issues between taxpayers
and the City Assessor submitted for my decisions, and that I impose these obligations
upon myself voluntarily, without mental reservation, or purpose of evasion.
So help me God.
Signature
Subscribed and sworn to before me on this ____ day of _____ a.d. ____ at
____________ Philippines.
_________________
Signature of Officer
Administering Oath
SECTION 105. Meetings and Expenses of the City Board Assessment
Appeals. —
(A) The City Board of Assessment Appeals shall meet once a month
and as often as may be necessary for the prompt disposition of
appealed cases. No member of the board shall be entitled to per
diems or travelling expenses for his attendance in board meetings,
except when conducting an ocular inspection in connection with a
case under appeal.
(B) All expenses of the board shall be charged against the general fund
of the City. The Sangguniang Panlungsod shall appropriate the
necessary funds to enable the board to operate effectively.
SECTION 106. Filing of Assessment Appeals. — Any owner or person

having legal interest in the property who is not satisfied with the action of the City
Assessor in the assessment of his property may, within sixty (60) days from the date
of receipt to written notice of assessment appeals to the City Board of Assessment
Appeals by filing a petition under oath in the form prescribed or the purpose, together
with the copies of the tax declaration and such affidavits or documents submitted in
the support of the appeal.
SECTION 107. Action by the City Board of Assessment Appeals. —
(A) The Board shall decide the appeal within one hundred twenty (120)
days from the date of receipt such appeal. The Board, after
hearing, shall render its decision based on substantial evidence
hearing, shall render its decision based on substantial evidence or
such relevant evidence on record as a reasonable mind might
accept as adequate to support the conclusion.
(B) In the exercise of its appellate jurisdiction, the Board shall have the
power to summon witnesses, administer oaths, conduct ocular
inspections, take depositions, and issue subpoena and subpoena
duces tecum. The proceedings of the board shall be conducted
solely for the purpose of ascertaining the facts without necessarily
adhering to technical rules applicable in judicial proceedings.
(C) The Secretary of the Board shall furnish the owner of the property
or the person having legal interest therein and the City Assessor
with a copy of the decision of the board. In case the City concurs
in the revision or the assessment, it shall be his duty to notify the
owner of the property or the person having legal interest therein of
such fact using the form prescribed for the purpose. The owner of
the property or the person having legal interest therein or the
assessor who is not satisfied with the decision of the board may,
within thirty (30) days, after receipt of the decision of said board,
appeal to the Central Board if Assessment Appeals shall be final
and executory.
SECTION 108. Effect of Appeal on the Payment of Real Property Tax. —

Appeal on assessment of real property made under the provisions of this Ordinance
shall, in no case, suspend the collection of the corresponding realty taxes on the
property involved as assessed by the City Assessor, without prejudice to subsequent
adjustment depending upon the final outcome of the appeal.
SECTION 109. City Assessors to Furnish City Treasurer with Assessment

Roll. — On or before the thirty-first (31st) day of December of each year, the City
Assessor shall submit an assessment roll containing a list of all persons whose real
properties have been newly assessed or reassessed and the values of such properties to
the City Treasurer.
SECTION 110. Notice of Time for Collection of Tax. — The City Treasurer
shall, on or before the thirty-first (31st) of January each year, in the case of basic real
property tax and the additional tax for the SEF or on any other date to be prescribed
by the Sangguniang Panlungsod in the case of and other tax levied under this Article,
post the notice of the dates when the tax may be paid without interest at a
conspicuous and publicly accessible place at the City Hall. Said notice shall likewise
be published in a newspaper of general circulation in the locality once a week for two
(2) consecutive weeks.
SECTION 111. Payment under protest. —
(A) No protest shall be entertained unless the taxpayer first pays the
tax. There shall be annotated on the tax receipts the words "paid
under protest." The protest in writing must be filed within thirty
(30) days from payment of the tax to the City Treasurer who shall
decide the protest within sixty (60) days from receipt.
(B) Fifty percent (50%) of the tax paid under the protest shall be held
in trust by the City Treasurer. The other fifty percent (50%) shall
form part of the proceeds to be distributed in accordance with
Section 61 of this Ordinance.
(C) In the event that the protest is finally decided in favor of the
taxpayer, the amount or portion of the tax protested shall be
refunded to the protestant, or applied as tax credit against his
existing or future tax liability.
(D) In the event that the protest is denied or upon the lapse of the
sixty-day period in subparagraph (a), the taxpayer may, within
sixty (60) days from the date of receipt of the written notice of
assessment, appeal to the City Board of Assessment Appeals by
filing a petition under oath in the standard form prescribed
therefor, together with copies of the tax declaration and such
affidavits or documents in support of the appeal.
SECTION 112. Repayment of Excessive Collections. — When an

assessment of basic real property tax, or any other tax levied under this Ordinance, is
found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the
taxpayer may file a written claim for refund or credit for taxes and interests with the
City Treasurer within two (2) years from the date the taxpayer is entitled to such
reduction or adjustment.
The City Treasurer shall decide the claim for tax refund or credit within sixty
(60) days from the date of receipt thereof.
In case the claim for tax refund or credit is denied, the taxpayer may, within
sixty (60) days from the date of receipt of the written notice of assessment, appeal to
the City Board of Assessment Appeals by filing a petition under oath in the standard
form prescribed therefore, together with copies of the tax declaration and such
affidavits or documents in support of the appeal.
SECTION 113. Notice of Delinquency in the Payment of the Real Property

Tax. —
(A) When the real property or any other tax imposed under this Article
becomes delinquent, the City Treasurer shall immediately cause a
notice of the delinquency to be posted at the main entrance of the
City Hall and in publicly accessible and conspicuous place in each
barangay. The notice of delinquency shall also be published once a
week for two (2) consecutive weeks in the newspaper of general
circulation in the City.
(B) Such notice shall specify the date upon which the tax becomes
delinquent and shall state that personal property may be distrained
to effect payment. It shall likewise state that at any time before the
distraint of the personal property, payment of tax with surcharges,
interest and penalties may be made in accordance with Section 117
of this Ordinance, and unless the tax, surcharges and penalties are
paid before the expiration of the year for which the tax is due,
except when the notice of assessment or special levy is contested
administratively or judicially, the delinquent real property will be
sold at public auction, and the title to the property will be vested in
the purchaser, subject, however, to the right of the delinquent
owner of the property or any person having legal interest therein to
redeem the property within one (1) year from the date of sale.
SECTION 114. Remedies for the Collection of Real Property Tax. — For
the collection or the basic real property tax and any other tax levied under this Article,
the City may avail of the remedies by administrative action through levy on real
property and sale of real property by public auction or by judicial action.
SECTION 115. City Government's Lien. — The basic real property tax and
any other tax levied under this Ordinance, constitutes a lien on the property subject to
tax, superior to all liens, charges or encumbrances in favor of any person, irrespective
of the owner or possessor thereof, enforceable by administrative or judicial action,
and may only be extinguished upon payment of the tax and the related interests and
expenses.
SECTION 116. Levy on Real Property. — After the expiration of the time
required to pay the basic real property tax or any other tax levied under this
Ordinance, real property subject to such tax may be levied upon through the issuance
of a warrant on or before, or simultaneously with, the institution of the civil action for
the collection of the delinquent tax. The City Treasurer when issuing a warrant of
levy shall prepare a duly authenticated certificate showing the name of the delinquent
owner of the property or person having legal interest therein, the description of the
property, the amount of the tax due and the interest thereon. The warrant shall operate
with the force of a legal execution throughout the City. The warrant shall be mailed to
or served upon the delinquent owner of the real property or person having legal
interest therein, or in case he is out of the country or cannot be located, to the
administrator or occupant of the property. At the same time, written notice of the levy
with the attached warrant shall be mailed to or served upon the City Assessor and the
Register of Deeds of the City, who shall annotate the levy on the tax declaration and
certificate of title of the property, respectively.
The levying officer shall submit a report on the levy to the City mayor and the
Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the
owner of the property or person having legal interest therein.
SECTION 117. Penalty for Failure to issue and Execute Warrant. —

applicable laws, the City Treasurer or his deputy who fails to issue or execute the
warrant of levy within one (1) year from the time the tax becomes delinquent or
within three (3) days from the date of the issuance thereof, or who is found guilty of
abusing the exercise thereof in an administrative or judicial proceeding shall be
dismissed from the service.

service of the warrant of levy, the City Treasurer shall proceed to publicly advertise
for sale or auction the property or a usable portion thereof as may be necessary to
satisfy the tax delinquency and expenses of sale. The advertisement shall be affected
by posting a notice at the main entrance of the City Hall building, and in publicly
accessible and conspicuous place in the barangay where the real property is located,
and by publication once a week for two (2) weeks in a newspaper of general
circulation in the City. The advertisement shall specify the amount of the delinquent
tax, the interest due thereon and the expenses of sale, the date and place of sale,
therein, and description of the property or person having legal interest therein, and a
description of the property to be sold. At any time before the date fixed for the sale,
the owner of the real property or person having legal interest therein may stray the
proceedings by paying the delinquent tax, the interest due thereon and the expenses of
sale. The sale shall held either at the main entrance of the City Hall building, or on the
property to be sold, or at any other place as specified in the notice of the sale.
make a report of the sale of the Mayor and the Sangguniang Panlungsod, and which
shall form part of his records. The City Treasurer shall likewise prepare and deliver to
the purchaser a certificate of sale which shall contain the name of the purchaser, a
description of the property sold, the amount of the delinquent tax, the interest due
thereon, the expenses of sale and a brief description of the proceedings; provided,
however, that proceeds of the sale in excess of the delinquent tax, the interest due
thereon, and expenses of shall be remitted to the owner of the real property or person
having legal interest therein.
The City Treasurer may advance an amount sufficient to defray the costs of
collection through the remedies provided for in this Article, including the expenses of
advertisement and sale.
the date of sale, the owner of the delinquent real property or person having legal
interest therein, or his representative, shall have the right to redeem the property upon
payment to the City Treasurer of the amount of the delinquent tax, including the
interest due thereon, and the expenses of sale from the date of delinquency to the date
of sale, plus interest of two percent (2%) per month on the purchase price from the
date of redemption. Such payment shall invalidate the certificate of sale redemption
issued to the purchaser and the owner of the delinquent real property or person having
legal interest therein shall be entitled to a certificate of redemption, which shall be
issued by the City Treasurer or his deputy.

From the date of sale until the expiration of the period of redemption, the
delinquent real property shall remain in the possession of the owner or person having
legal interest wherein who shall be entitled to the income and other fruits thereon.
The City Treasurer or his deputy, upon receipt from the purchaser of the
certificate of sale, shall forthwith return to the latter the entire amount paid by him
plus interest of two percent (2%) per month. Thereafter, the property shall be free
from the lien of such delinquent tax, interest due thereon and expenses of sale.
SECTION 120. Final Deed To Purchaser. — In case the owner or person

having legal interest therein fails to redeem the delinquent property as provided
herein, the City Treasurer shall execute a deed convey in to the purchaser said
property, free from lien of the delinquent tax, interest due thereon and expenses of
sale. The deed shall briefly state the proceeding upon which the validity of the sale
rests.
SECTION 121. Purchase of Property by the City Government for Want of

Bidder. — In case there is no bidder for the real property advertised for sale as
provided herein, or if the highest bid is for an amount insufficient to pay the real
property tax and the related interest and cost of sale, the City Treasurer conducting
the sale shall purchase the property in behalf of the City Government to satisfy the
claim and within two (2) days, thereafter shall make a report of his proceedings which
shall be reflected upon the records of his office to the Mayor and Sangguniang
Panlungsod. It shall be the duty of the Register of Deeds upon registration with his
office of any such declaration of forfeiture to transfer the title of the forfeited property
to the City without the necessity of an order from a competent court.
representative may redeem the property by paying to the City Treasurer the full
amount of the real property tax and the related interest and the costs of sale. If the
property is not redeemed as provided herein, the ownership thereof shall be fully
vested on the city.
SECTION 122. Resale of Real Estate Taken for Taxes, Fees or Charges. —
The Sangguniang Panlungsod may, through a separate ordinance and upon notice of
not less than twenty (20) days, sell and dispose of the real property acquired under the
preceding Section at public auction. The proceeds of the sale shall accrue to the
General Fund of the City.
SECTION 123. Further Distraint or Levy. — Levy may be repeated if

necessary until the full amount due, including all expenses is collected.
SECTION 124. Collection of Real Property Tax Through the Courts. —

The City Government may enforce the collection of the basic real property tax or any
tax levied under this Article by civil action in any court of competent jurisdiction. The
following civil action shall be filed by the City Treasurer within the period prescribed
in Sec. 108:
(A) The City Treasurer shall furnish the City Legal Officer a certified
statement of delinquency who, within fifteen (15) days after
receipt, shall file the civil action in the name of the City in the
proper court of competent jurisdiction. The jurisdiction of the court
is determined by the amount sought to be recovered exclusive of
interests and costs. Thus, where the delinquent tax due does not
exceed Ten Thousand Pesos (P10,000). The proper court is the
Regional Trial Court.
(B) In both cases, that is, where the claim is either cognizable by an
inferior court or by the Regional Trial Court, the City Treasurer
shall furnish the City Legal Officer the exact address of the
defendant where he may serve with summons.
SECTION 125. Action Assailing Validity of Tax Sale. — No court shall

entertain any action assailing the validity of any sale at public auction of real property
or rights therein under this Article until the taxpayer shall have deposited with the
court the amount for which the real property was sold, together with interest of two
percent (2%) per month from the date of sale to the time of the institution of the
action. The amount so deposited shall be paid to the purchaser at the auction sale if
the deed is declared invalid but shall be returned to the depositor if the action fails.
Neither shall any court declare a sale at public auction invalid by reason of
irregularities or informalities in the proceedings unless and substantive right of the
delinquent owner of the real property of the person having legal interest therein have
been impaired.
SECTION 126. Payment of Delinquent Taxes on Property Subject of

Controversy. — In any action involving the ownership or possession of, or succession
to, real property, the court may motu propio or upon representation of the City
Treasurer or his deputy, award such ownership, possession or succession to any party
to the action upon payment to the court of the taxes with interest due on the property

and all other costs that may have accrued, subject to the final outcome of the action.
SECTION 127. Treasurer to Certify Delinquencies Remaining Uncollected.

— The City Treasurer or his deputy shall prepare a certified list of all real property
tax delinquencies which remained uncollected or unpaid for at least one (1) year, and
a statement of the reason or reasons for such non-collection or non-payment, and shall
submit the same to the City Mayor and the Sangguniang Panlungsod on or before the
thirty-first (31st) of December of the year immediately succeeding the year in which
the delinquencies were incurred, with a request for assistance in the enforcement of
the remedies for collection provided herein.
SECTION 128. Periods Within Which to Collect Real Property Taxes. —

The basic real property tax and any other tax levied under this Article shall be
collected within five years from the date they become due. No action for the
collection of the tax whether administrative or judicial, shall be instituted after the
expiration of such period. In case of fraud or intent to evade payment of the tax, such
action may be instituted for the collection of the same within ten (10) years from the
discovery of such fraud or intent to evade payment.
SECTION 129. Condonation or Reduction of Real Property Tax and

Interest. — In case of calamity in the city, the Sangguniang Panlungsod by ordinance
passed prior to the first (1st) day of January of any year and upon recommendation of
the City Disaster Coordinating Council, may condone or reduce, wholly or partially,
the taxes and interest thereon for the succeeding year or years in the areas affected by
the calamity.
SECTION 130. Condonation or Reduction of Tax by the President of the

Philippines. — The President of the Philippines may, when public interest so
requires, condone or reduce the real property tax and interest for any year in the City.
SECTION 131. Duty of Register of Deeds and Notaries Public to Assist the
City Assessor. — It shall be the duty of the Register of Deeds and notaries public to
furnish the City Assessor with copies of all contracts selling, transferring, or
otherwise, leasing, or mortgaging real property received by, or acknowledged before
them.
SECTION 132. Insurance Companies to Furnish Information. — Insurance

companies are hereby required to furnish the City Assessor copies of any contract or
policy insurance on buildings, structures and improvements insured by them or such
other documents which may be necessary for the proper assessment thereof.

SECTION 133. Fees in Court Actions. — As provided in Section 280 of the
Local Government Code, all court actions, criminal or civil, instituted at the instance
of the City Treasurer or Assessor shall be exempt from the payment of court and
sheriff's fees.
SECTION 134. Fees in Registration of Papers or Documents on Sale of

Delinquent Real Property of Province. — As provided in Section 281 of the Local
Government Code of 1991, all certificates, documents and papers covering the sale of
delinquent property to the City if registered in the registry of property, shall be
exempt from the documentary stamp tax and registration fees.
SECTION 135. Real Property Assessment Notices or Owner's Copies of Tax

Declarations to be Exempt from Postal Charges of Fees. — As provided in Section
282 of the Local Government Code of 1991, all real property assessment notices or
owner's copies shall be exempt from the payment of postal charges or fees.
SECTION 136. Sale and Forfeiture Before Effectivity of this Ordinance. —

Tax delinquencies incurred, and sales and forfeitures of delinquent real property
effected before the effectivity of this Ordinance shall be governed by the provisions of
applicable ordinances or laws then in force.
SECTION 137. Interests on Unpaid Real Property Tax. — Failure to pay

the real property tax or any of other tax levied under this Article upon the expiration
of the periods as provided in Section 59, shall subject the taxpayer to the payment of
the interest at the rate of two percent (2%) per month on the unpaid amount or a
fraction thereof,, until the delinquent tax shall been fully paid. In no case shall the
total interest on the unpaid tax or portion thereof exceed thirty-six (36) months.
SECTION 138. Penalties for Omission of Property from Assessment of Tax

Rolls by Officers and Other Act. — Any officer charged with the duty of assessing a
real property who willfully fails to assess or who intentionally omits from the
assessment or tax roll any real property which he knows to be taxable, or who
intentionally violates or fails to perform any duty imposed upon him by law relating
to the assessment of taxable real property shall, upon conviction, be punished by
imprisonment or not less than one (1) month nor more than six (6) months, or by a
fine of not less than One Thousand Pesos (P1,000) nor more than Five Thousand
Pesos (P5,000) or both such imprisonment and fine, at the discretion of the court.
The same penalty shall be imposed upon any officer charged with the duty of
collecting the tax due on real property who willfully or negligently fails to collect the

tax and institute the necessary proceeding for the collection of the same.
Any other officer required in this Article to perform acts relating to the
administration of the real property tax or to assist the Assessor or Treasurer in such
administration, who willfully fails to discharge such duties shall, upon conviction, be
punished by imprisonment of not less than one (1) month nor more than six (6)
months, or by a fine of not less than Five Hundred Pesos (P500) nor more than Five
Thousand Pesos (P5,000) or both such imprisonment and fine, at the discretion of the
court.
SECTION 139. Penalties for Delaying Assessment of Real Property and

Assessment Appeals. — Any government official or employee, national or local, who
intentionally and deliberately delays the assessment of real property or the filing of
any appeal against its assessment shall, upon conviction, be punished by
imprisonment of not less than one (1) month nor more than six (6) months, or by a
fine of not less than Five Hundred Pesos (P500) nor more than Five Thousand Pesos
(P5,000) or both such imprisonment and fine, at the discretion of the court.
SECTION 140. Penalties for Failure to Dispose of Delinquent Real

Property at Public Auction. — The City Treasurer who fails to dispose of delinquent
real property at public auction in compliance with the pertinent provisions of this
Article and any other local official whose acts hinder the prompt disposition of
delinquent real property at public auction shall, upon conviction, be subject to
imprisonment of not less than one (1) month nor more than six (6) months, or a fine
of not less than One Thousand Pesos (P1,000) nor more than Five Thousand Pesos
(P5,000) or both such imprisonment and fine, at the discretion of the court.
SECTION 141. Idle Lands, Coverage. — For purposes of real property

taxation, idle lands shall include all lands located in the City more than One Thousand
square meters in area, one-half (½) of which remain unutilized or unimproved by the
owner of the property or person having legal interest therein.
Regardless of land area, this Article shall likewise apply to residential lots in
subdivisions duly approved by proper authorities, the ownership of which has been
transferred to the buyer shall be considered as part of the subdivisions, and shall be
subject to the additional tax payable by the subdivision owner or operator.
SECTION 142. Imposition of Tax. — There is hereby levied annual tax on

idle lands at the rate of five percent (5%) of the assessed value of the property which
shall be in addition to the basic real property tax.

SECTION 143. Exemptions. — The idle land tax shall not apply to idle
lands wherein the landowner is physically or legally prevented from improving, or
utilizing the same be reason of force majeure, civil disturbance, natural calamity or
any justifiable cause or circumstance.
Any person having legal interest on the land desiring to avail of the exemption
under this section shall file the corresponding application with the City Treasurer. The
application shall estate the ground(s) under which the exemption is being claimed.
SECTION 144. Collection and Accrual of Proceeds. — The annual tax on

idle lands shall be collected at the same time and in the same manner as that of the
basic real property tax. The proceeds shall accrue equally to the Metropolitan Manila
Authority and the City of Manila.
SECTION 145. Listing Idle land by the Assessor. — The City Assessor
shall make and keep an updated record of all idle lands located within the city. For
purposes of collection, the City Assessor shall furnish a copy thereof to the City
Treasurer who shall notify the owner of the property or person having legal interest
therein of the imposition of the additional tax.
SECTION 146. Penalty for Tax Delinquency. — Failure to pay the tax on
idle lands upon the expiration of the periods provided in Section 59 shall subject the
taxpayer to the payment of interest at the rate of two percent (2%) per month on the
unpaid amount or a fraction thereof, until the delinquent tax shall have been fully
paid. Provided, however, that in no case shall the total interest on the unpaid tax or
portion thereof exceed thirty-six (36) months.
SECTION 147. Special Levy, Its Meaning. — 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 improvement
introduced by the government.
SECTION 148. Imposition of Levy. — A special levy is hereby imposed on

the lands specially benefitted by public work projects for improvements funded by the
City at the rate not to exceed sixty percent (60%) of the actual cost of such projects
and improvements, including the cost acquiring land and such other real property in
connection therewith.
SECTION 149. Exemptions. — The special levy shall not apply to lands
exempt from the basic real property tax. It shall not also apply to the reminder of the

land portions of which have been donated to the City for the construction of projects
or improvements subject to special levy.
SECTION 150. Time of Payment. — The special levy shall accrue on the
first day of the quarter next following the effectivity of the ordinance imposing such
levy.
SECTION 151. Collection and Accrual of Proceeds. — Collection of

special levy on land shall be responsibility of the City Treasurer. The proceeds shall
accrue to the General Fund of the City.
SECTION 152. Ordinance Imposing a Special Levy. — A tax ordinance

imposing a special levy shall described with reasonable accuracy the nature, extent,
and location of the public works projects or improvements to be undertaken, state the
estimated cost thereof, specify the metes and bounds by monuments and lines and the
number of annual installments for the payment of the special levy which in no case
shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod
shall not be obliged, in the apportionment and computation of the special levy, to
establish a uniform percentage of all lands subject to the payment of the tax for the
entire district, but it may fix different rates for different parts or sections thereof,
depending on whether such land is more or less benefitted by the project. The
Ordinance shall likewise specify the appropriate penalty for non-compliance or
violations of the provisions of the said Ordinance.
SECTION 153. Publication of Proposed Ordinance Imposing a Special

Levy. — Before the enactment of the ordinance imposing a special levy by the
Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the
owners of the real property to be affected or the persons having the opportunity to
express their positions or objections relative to the proposed ordinance.
SECTION 154. Fixing and Amount of Special Levy. — The special levy
authorized therein shall be appointed, computed and assessed according to the
assessed valuation of the lands affected as shown by the books of the City Assessor or
its current assessed value as fixed by said assessor if the property does not appear on
record in his books. Upon the effectivity of the Ordinance imposing special levy, the
City Assessor shall forthwith proceed to determine the annual amount of special levy
assessed each parcel of land comprised within the area especially benefitted and shall
send to each landowner a written notice thereof by mail, personal service or
publication in appropriate cases.
SECTION 155. Taxpayers Remedies Against Special Levy. — Any owner of

real property affected by a special levy or any person having a legal interest therein
may, upon receipt of the witness notice of assessment of the special levy, avail of the
remedies provided for Section 86 of this Ordinance.
SECTION 156. Time of Payment. — The tax herein imposed shall be paid
by the seller, donor, transferor, executor or administrator to the City Treasurer within
sixty (60) days from the date of the execution of the deed from the date of the
decedent's death.
SECTION 157. 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 the due, such surcharge to be paid at the same time and in the same manner
as the tax due.
SECTION 158. 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 159. Administrative Provisions. —
(A) The Register of Deeds of the City shall, before registration any
deed, require the presentation of the evidence of payment of this
tax. The City Assessor shall likewise make the same requirement
before canceling an old tax declaration and issuing a new one in
place thereof.
(B) Notaries Public shall furnish the City Treasurer with a copy of any
deed transferring ownership or title to any real property within
thirty (30) days from the date of notarization.
ARTICLE IX
Penal Provisions
SECTION 160. Penalty for Failure to Present Books of Accounts. — Any

taxpayer who fails or refuses to present the books of accounts of his business for
examination pursuant to Section 44 of this Ordinance shall be punishable for a fine of
not less than One Thousand Pesos (P1,000) nor more than Five Thousand Pesos
(P5,000) or imprisonment of not less than one (1) month nor more than six (6)

months, or both, at the discretion of the court, and to the administrative penalty
prescribed hereunder for every year, in addition to whatever surcharges, interest, tax
or fee as may be due, based on the declared annual gross receipts or sales for the
corresponding year:
Less than P10,000 P500.00
P10,000 or more but less than 50,000 1,000.00
500,000 or over 5,000.00
The above-mentioned failure or refusal to present the required books of
accounts for examination shall ipso facto be a ground for the closure of the business
establishments concerned.
SECTION 161. Penalty for Violation of this Ordinance. — Any taxpayer

who violates any provision of this ordinance shall be punished by a fine of not less
than One Thousand Pesos (P1,000) nor more than Five Thousand Pesos (P5,000) or
imprisonment of not less than one (1) month nor more than six (6) months, or both, at
the discretion of the court. In addition to whatever surcharges, interest, tax or fee as
may be due base on the declared annual gross receipts and sales of the corresponding
year.
ARTICLE X
Final Provisions
SECTION 162. Separability clause. — If, for any reason/s, any part or
provision of this Ordinance shall be held to be unconstitutional or invalid, other parts
or provision hereof which are not affected thereby shall continue to be in full force
and effect.
SECTION 163. Repealing clause. — All Ordinances, rules and regulations

or part thereof in conflict or inconsistent with the provisions of this Ordinance are
hereby repealed, amended, or modified accordingly.
SECTION 164. Effectivity. — This Ordinance shall take effect on the first
day of January, in the year of our Lord, Two Thousand.
Enacted by the City Council of Manila at its regular session today, today
December 28, 1999.

Approved by His Honor,, the Mayor, on February 25, 2000.
APPROVED:
(SGD.) JOSE L. ATIENZA, JR. (SGD.) DANILO B. LACUNA
Mayor Vice-Mayor and Presiding Officer
ATTESTED:
(SGD.) EMMANUEL R. SISON (SGD.) RODOLFO F. LAPID
PRINCIPAL AUTHORS: HON. JOCELYN B. DAWIS-ASUNCION, HON.
PATRICK S. OCAMPO, HON. IRMA C. ALFONSO-JUSON, HON. RUBEN J.
BUENAVENTURA, HON. ISKO MORENO AND HON. DON RAMON A.
BAGATSING.
CO-AUTHORS: HON. CITA ASTALS, HON. ALEJANDRO I. ATIENZA., HON.

NATALIO BELTRAN III, HON. ALEX C. CO, HON. MA. THERESA B.
BONOAN-DAVID, HON. PERCIVAL P. FLOIRENDO, HON. MA. ASUNCION G.
FUGUSO, HON. ROGER G. GERNALE, HON. MA. PAZ E. HERRERA, HON.
GONZALO P. GONZALES, MARTIN V. ISIDRO, JR. HON. RICARDO S. ISIP,
HON. MARLON M. LACSON, HON. PACIFICO D. LAXA, ERNESTO P.
LOGARTA, JR. HON. JULIO E. LOGARTA, JR. HON. ROBERTO R. ORTEGA,
JR., HON. EDUARDO P. QUINTOS XIV, HON. ELIZABETH Z. RIVERA., HON.
MILES M. ROCES, HON. LARRY C. SILVA, HON. CASIMIRO C. SISON, HON.
EDWARD M. TAN, HON. DANILO T. VARONA, HON. LUCIANO M. VELOSO,
HON. ABELARDO C. VICEO.
No date supplied January 1, 2001

MANILA ORDINANCE NO. __
AN ORDINANCE AMENDING CERTAIN SECTIONS OF ORDINANCE NO. 7988

(AMENDED REVENUE CODE OF THE CITY OF MANILA).
Be it ordained by the Council of Manila, THAT:
SECTION 1. Certain sections of Ordinance No. 7988 (Amended Revenue

Code of the City of Manila) are hereby modified, amended or repealed, to wit.
A. Section 14 shall read as follows:
TAX ON MANUFACTURERS, ASSEMBLERS AND OTHER PROCESSORS
GROSS SALES AMOUNT OF TAX: ANNUALLY QUARTERLY
Less than 10,000.00 300.00 75.00

Over 6,500,000.00 up to 25,000,000.00 + 54,843.75 plus 75% of 1% in excess of 6,500,000.00
Over 25,000,000.00 up to 100,000,000.00 = 193,500.00 plus 30% of 1% in excess of 25,000,000.00
Over 100,000,000.00 = 418,500.00 plus 15% of 1% in excess of 100,000,000.00

B. Section 15 shall read as follows:
TAX ON WHOLESALERS, DISTRIBUTORS OR DEALERS
Less than 1,000.00 30.00 7.50

Over 2,000,000.00 up to 3,000,000.00 22,500.00 +1,125% in excess of P2,000,000.00
Over 3,000,000.00 up to 5,000,000.00 33,750.00+ 75% of 1% in excess of P3,000,000.00
Over 5,000,000.00 48,750.00+ 30% of 1% in excess of P5,000,000.00
C. Section 17 shall read as follows:
TAX ON RETAILERS
Over 50,000.00 but less than 75,000.00 1,893.12 473.28

Over 2,000,000.00 up to 3,000,000.00 22,500.00 plus 1.125% in excess of 2,000,000.00
Over 3,000,000.00 up to 5,000.000.00 33,750.00 plus 75% of 1% in excess of 3,000,000.00
Over 5,000,000.00 48,750.00 plus 35% of 1% in excess of 5,000,000.00
For gross receipts of sales of Fifty Thousand Pesos (Php50,000.00) or less, the
Barangays, through an Ordinance, shall have the exclusive power to impose tax on
retail stores, with fixed establishments, pursuant to Section 152(a) of the Local
Government Code.
D. Section 18 shall read as follows:
TAX ON CONTRACTORS
Less than 5,000.00 66.69 16.67

2,000,000.00 or more 25,875.00 + 1.125% in excess of P2,000,000.00
E. Section 19 shall read as follows:
SECTION 19 — TAX ON BANKS INSURANCE COMPANIES AND

OTHER FINANCIAL INSTITUTIONS.
A percentage tax is hereby imposed on banks and other financial institutions, at

the rate of thirty percent of one percent (30% of 1%) on the gross receipts of the
preceding calendar year derived from the interests, commissions and discounts from
lending activities, income from financial leasing, dividends, rentals from property and
profit from exchange or sale of property; PROVIDED, that the percentage tax on
Gross premiums shall be fifteen percent of one percent (15% of 1%).
F. Section 22 is hereby repealed.
G. Section 26 shall read as follows:
SECTION 26 — OCCUPANCY TAX ON HOTELS, LODGING

HOUSES.
There is hereby imposed on all owners or operators of hotels, motels, pension

houses, and lodging houses, a one percent (1%) tax on the gross receipts during the
preceding calendar year derived from occupancy.
H. Section 32 B (1) S(4) b shall be read as follows:

1,000sq.m. or more 3,375.00
500or more but less than 1,000 sq.m. 2,250.00
200or more but less than 500 sq.m. 1,650.00
100or more but less than 200 sq.m. 1,200.00
50or more but less than 100 sq.m. 750.00
25or more but less than 50 sq.m. 300.00
I. Section 33 shall read as follows:
SECTION 33 — PAYMENT OF FEES AND SUBCHARGES.
The fees herein imposed shall be paid to and collected by the Office of the City
Treasurer upon sealing or licensing of the weights and measures instruments and
renewable on or before the anniversary date thereof. The official receipts evidencing
the payment shall serve as the license to use such instrument for one year from the
date of sealing unless it becomes defective before expiration period. Failure to have
the instrument re-tested and the corresponding fee paid thereon within the prescribed
period shall subject the owner or user to a surcharge of five hundred (500%) per
centavo of the prescribed fees, which shall no longer be subject to interest.

PROVIDED, That for electric and water meters under letters (f) and (g) above, the
fees shall be paid by service providers. cCSDaI
J. Section 34 and subsections (b) and (c) shall read as follows:
SECTION 34 — DEVELOPMENT CHARGE, POLLUTER'S TAX

AND HAZARD TAX
b. Polluter's Tax
1. Smoking Area Rate per Annum

Less than 10 sq.m. 1,000.00
Over 10 sq.m. but less than 20 sq.m. 1,250.00
Over 20 sq.m. but less than 50 sq.m. 1,500.00
Over 50 sq.m. 2,000.00
c. Hazard Tax
1. Flammable liquids — such as gasoline, and other

carbon disulfides, naphtha, benzol allodin, acetone,
alcohol, amyl-acetate, toluol, ethyl acetate,
turpentine, thinner, prepared paints, diesel oil, fuel
oil, kerosene, varnish, cleansing solvent, polishing
liquids, petroleum oil, and crude oil;
2. Flammable gases — such as acetylene, hydrogen,

coal gas, and other flammables in gaseous form,
except liquefied petroleum gas and other compressed
gases;
3. Combustible solids — calcium carbide; pyrolyxin,

matches; nitrate, phosphorus, bromine, sodium,
picric acid, and other hazardous explosive, corrosive,
oxidizing and lachymatory properties; shredded
combustible materials such as wood shavings (kusot),
waste (estopa), sisal, oakum and other similar
combustible shaving and fine materials; tar, resin,
waxes, copra, rubber coal, bituminous coal and
similar combustible materials;
A tax of fifty percent of one percent (50% of

1%) per annum, based on the gross sales or receipts
derived from the sale of the above-mentioned
substances for the preceding calendar year, is hereby
imposed, PROVIDED, That fifty percent (50%) of
the fees collected shall be appropriated for the
procurement of fire trucks, hoses and other fire
fighting equipment, supplies and materials and for
the conduct of fire prevention programs and
activities. ASIETa
K. Section 37 Other Fees subsection (c) shall read as follows:
c. MAYOR'S AND POLICE CLEARANCE FEES/REAL

PROPERTY TAX CLEARANCE/CERTIFIED TRUE
COPY OF DOCUMENTS
1. for domestic employment, scholarship study grant and fine clearance 20.00
2. for change of name 100.00
3. for application of Filipino citizenship 500.00
4. for passport of visa application 200.00
5. for firearms permit application 300.00
6. Real Property Tax Clearance 50.00
7. Certified True Copy of Document per Page 30.00
8. For other purposes not specified above 50.00
9. to ship out the following:
9.1 large cattle, per head 10.00
9.2 hogs or pigs, per head 5.00
9.3 goats, sheep, dogs and other animals, per head 2.00
9.4 fowls
9.4.1 first 20 heads 5.00
9.4.2 from 21 to 50 heads 10.00
9.4.3 from 51 to more 15.00
9.4.4 gamecocks or fighting cocks per head 10.00
SECTION 2. Separability Clause. — if for any reason/s, any part or
provision of this Ordinance shall be held to be unconstitutional or invalid, other parts
or provisions thereof which are not affected shall continue to be in full force and
effect.
SECTION 3. Repealing Clause. — All Ordinances, rules and regulations

or part thereof in conflict or inconsistent with the provisions of the Ordinance are

hereby modified, amended, or repealed accordingly.
SECTION 4. Effectivity Clause. — This Ordinance shall take effect on

the first day of January, in the year of our Lord, Two Thousand One.
Enacted by the City Council of Manila at its regular session today.
Approved by His Honor, the Mayor, on
APPROVED:
JOSE L. ATIENZA, JR. DANILO B. LACUNA
ATTESTED:
EMMANUEL R. SISON RODOLFO F. LAPID
Sponsored on the Floor by: HON. ALEJANDRO I. ATIENZA,

Acting Majority Floor Leader
CERTIFICATION
This is to certify that the proposed Ordinance had been ordered published by
the City Council of Manila at its regular session held on December 12, 2000, pursuant
to the provisions of Section 17, Article III of R.A. 409, as amended, otherwise known
as the Revised Charter of the City of Manila. aETADI
(SGD.) RODOLFO F. LAPID

City Government Dept. Head III
(Secretary to the City Council)

October 26, 2000 October 31, 2000
AN ORDINANCE GRANTING OWNERS OF REAL PROPERTIES AND

MACHINERIES TAX RELIEF FROM PAYMENT OF INTERESTS AND
PENALTIES ON REAL ESTATE TAX ARREARAGES FROM NOVEMBER 2, 2000
TO DECEMBER 31, 2000, UNDER CERTAIN TERMS AND CONDITIONS
Be it ordained by the-City Council of Manila, THAT:
SECTION 1. Owners of real properties and machineries with tax

arrearages from 1999 and prior years are hereby granted tax relief from payment of
interests and penalties, provided said tax delinquencies are settled from November 2,
2000 to December 31, 2000.
SECTION 2. Real properties and machineries covered by tax relief are

the following:
a. Those declared for the first time and subject to back taxes;
b. Those already declared but taxes due thereon have not been paid;
c. Those advertised for sale, or included in public auction but not

purchased by any person, real or judicial, as of the date of
effectivity of this ordinance or declared forfeited in favor of the
government.
SECTION 3. Payments for real property/machinery tax arrearages may be

made as follows:
a. Tax arrearages amounting to Philippine Pesos 20,000.00 and

.above if paid in full, shall be granted a discount of five percent
(5%) of the total tax due:
b. Tax arrearages amounting to Philippine Pesos 100,000.00 and

above may be paid in four (4) equal monthly installments and shall
be granted a discount of five percent (5%) if paid within the month
when the installment falls due;
c. In case of payment by installment, the first installment shall be

paid upon execution of the compromise agreement between the
taxpayer and the City Treasurer, succeeding installments shall be
paid on/or before the last working day of the ensuing month.
SECTION 4. In order to avail of the tax relief benefit, the following

conditions shall first be complied with:
a. Property taxes for the current year shall be updated and paid in
full;
b. The Compromise Agreement between the taxpayer and the City

Treasurer shall be duly executed;
c. The Valid Authority to Pay or Order of Payment which is now

called Real Estate Tax Bill shall be duly signed by the City
Treasurer or her duly authorized representative. cAEaSC
SECTION 5. Payment for property taxes covered under this Ordinance

shall not be accepted by receiving tellers unless accompanied by a duly signed Real
Estate Tax Bill.
SECTION 6. Insofar as delinquencies partially settled under existing tax

compromise agreements are concerned, only interests and penalties on unpaid balance
shall be waived upon availment of the tax relief within the period mentioned in
Section 1 hereof.
SECTION 7. Upon approval of this Ordinance, the City Treasurer shall

conduct a citywide information campaign to disseminate to concerned real property
owners the real estate tax relief granted by the City and encourage availment thereof.
SECTION 8. If any clause, sentence, paragraph, section or part of this

ordinance shall be declared unconstitutional or invalid by any court of competent
jurisdiction, other parts or provisions hereof which are not affected thereby shall
continue to be in full force and effect. HIcTDE
SECTION 9. All ordinances or parts thereof which are inconsistent with

the provisions of this ordinance are hereby modified, amended or repealed

accordingly.
Enacted by the City Council of Manila at its regular session today, October 26,
2000.
Approved by His Honor, the Mayor, on Oct. 31, 2000.
APPROVED:
(SGD.) JOSE L. ATIENZA, JR. (SGD.) CASIMIRO C. SISON

Mayor Acting Presiding Officer
ATTESTED:
(SGD.) EMMANUEL R. SISON (SGD.) RODOLFO F. LAPID


ADMINISTRATION MEASURE
SPONSORED ON THE FLOOR BY: HON. MARLON M. LACSON
Majority Floor Leader
July 31, 2003 August 11, 2003
MANILA CITY ORDINANCE NO. 8057
AN ORDINANCE GRANTING FURTHER TAX INCENTIVES TO OWNERS OR

LESSEES OF BUILDINGS/STRUCTURES LOCATED ALONG AND/OR WITHIN
QUEZON BOULEVARD, QUIAPO AREA, STA. CRUZ INCLUDING RIZAL
AVENUE UP TO THE CITY LIMITS, ESCOLTA AND SAN NICOLAS AREA ON
PAYMENT OF ADDITIONAL REALTY TAX ON IMPROVEMENTS OCCASIONED
BY MAJOR REPAIRS, REHABILITATION OR RECONSTRUCTION OF EXISTING
BUILDINGS/STRUCTURES FOR A PERIOD OF FIVE (5) YEARS, UNDER
CERTAIN TERMS AND CONDITIONS, AND FOR OTHER PURPOSES
Administration Measure
Principal Authors: Hon. Miles M. Roces, Hon. Amalia A. Tolentino and Hon.
Victoriano A. Melendez
Co-Authors: Hon. Bernardito C. Ang, Hon. Benjamin D. Asilo, Hon. Cita Astals, Hon.
Jocelyn B. Dawis-Asuncion, Hon. Don Ramon A. Bagatsing, Hon. Nelissa F. Beltran,
Hon. Ruben F. Buenaventura, Hon. Abraham C. Cabochan, Hon. Carlos C. Castañeda,
Hon. Juan Miguel T. Cuna, Hon. Ma. Theresa B. Bonoan-David, Hon. Ma. Asuncion
G. Fugoso, Hon. Francesca Marie P. Gernale, Hon. Richard C. Ibay, Hon. Martin V.I.
Isidro, Jr., Hon. Ricardo S. Isip, Hon. Irma C. Alfonso-Juson, Hon. Arlene W. Koa,
Hon. Pacifico D. Laxa, Hon. Julio E. Logarta, Jr., Hon. Jhosep Y. Lopez, Hon. Edward
V.P. Maceda, Hon. Isko Moreno, Hon. Patrick S. Ocampo, Hon. Roberto R. Ortega, Jr.,
Hon. Eduardo P. Quintos XIV, Hon. Elizabeth Z. Rivera, Hon. Larry C. Silva, Hon.
Casimiro C. Sison, Hon. Edward M. Tan, Hon. Danilo T. Varona, Hon. Luciano M.
Veloso, Hon. Manuel M. Zarcal, Hon. Marlon M. Lacson, Majority Floor Leader and
Hon. Alejandro I. Atienza, Acting Presiding Officer
Be it ordained by the City of Manila, THAT:
SECTION 1. Owners or lessees of existing buildings/structures located

along and/or within Quezon Boulevard, Quiapo area, Sta. Cruz including Rizal
Avenue up to the City limits Escolta and San Nicolas area, are hereby imposed a basic
rate of zero percent (0%) on the increase in the assessed value of the real property,
comprising of buildings/structures or improvements occasioned by major repairs,
rehabilitation or reconstruction of said edifices.
SECTION 2. As used herein, the terms major repairs or rehabilitation

shall refer to restoration/improvement works of any building, to enhance its
appearance and/or prolong its economic life, while the term reconstruction shall refer
to construction of new building.
SECTION 3. The tax incentive herein granted, shall be for a period of (5)
years, to take effect on the first day of January of the succeeding year, following the
date of issuance of a certificate of tax incentive.
SECTION 4. To avail of the tax incentive herein granted, owners or

lessees are required to file within sixty (60) days after the completion of such repair,
rehabilitation or reconstruction, a written application for grant of tax incentive before
the Office of the City Assessor, accompanied by the following documents:
a) Certified True Copy of Transfer Certificate of Title, where the

structure is to be repaired/rehabilitated/reconstructed
b) Realty Tax Clearance for land and improvement
c) Certified True Copy of Building Permit
d) One (1) copy of approved plans and specifications
e) Certified True Copy of Occupancy Permit
f) Certified True Copy of Demolition Permit, in case of new

construction
g) Certified True Copy of Contract of Lease, in case the owner of

building is not the owner of lot
SECTION 5. The City Assessor shall process the application and forward
the same to the City Mayor with his comment(s) and/or recommendation(s), for
proper disposition. Once the City Mayor approves the application, the grantee shall be
issued a Certificate of Tax Incentive signed by the City Mayor. All other provisions
and implementing rules and regulations pertaining to the issuance of tax declarations
shall remain the same.
SECTION 6. The City Assessor shall likewise determine the assessed

value of the buildings/structures as mentioned under Section 1 hereof, to be used as
basis for taxation, after the expiration of the period of tax incentive.
SECTION 7. The tax incentive herein granted, shall apply to

improvements with minimum construction costs of ONE MILLION PESOS
(Php1,000,000.00), as per building permit(s) to be issued by the Office of the
Building Official upon the effectivity of its Ordinance: PROVIDED That the period
of availment through written application of this tax incentive shall terminate on
December 31, 2005.
SECTION 8. Any tax incentive granted maybe revoked or rescinded in

case the grant hereof, was obtained thru misrepresentation, falsification, deceit, or
fraud and the offending party shall be held criminally and/or administratively liable.
SECTION 9. Penalty Clause. — Any person found violating or infringing

the provisions of this Ordinance or any part hereof, shall upon conviction, be
punished by a fine of FIVE THOUSAND PESOS (Php5,000.00), or by imprisonment
of six (6) months.
SECTION 10. Repealing Clause. — All ordinances or parts thereof, which

are inconsistent herewith, are hereby amended, modified or repealed accordingly.
SECTION 11. Effectivity Clause. — This Ordinance shall take effect upon
its approval.
Enacted by the City Council of Manila at is regular session today, July 31,
2003.

Approved by His Honor, the Mayor, on August 11, 2003.
APPROVED:
(SGD.) JOSE L. ATIENZA, JR.

Mayor
City of Manila
(SGD.) ALEJANDRO I. ATIENZA

President Pro-Tempore and
Acting Presiding Officer
ATTESTED:
(SGD.) EMMANUEL R. SISON

Secretary to the Mayor

Secretary to the City Council
September 7, 2004 September 29, 2004
AN ORDINANCE RESTORING THE ASSESSMENT LEVELS PRESCRIBED IN

SECTION 74 (A) OF ORDINANCE NO. 7794, AS AMENDED, OTHERWISE
KNOWN AS THE REVENUE CODE OF THE CITY OF MANILA, REPEALING
ORDINANCE NO. 7905 THEREFOR, AND FOR OTHER PURPOSES
PRINCIPAL AUTHORS: Hon. Ernesto G. Dionisio, Majority Floor Leader, Hon. Irma
C. Alfonso-Juson, Hon. Cita Astals, Hon. Greco B. Belgica, Hon. Ruben F.
Buenaventura, Hon. Louisito N. Chua, Hon. Alex C. Co, Hon. Ma. Theresa B.
Bonoan-David, Hon. Ma. Asuncion G. Fugoso, Hon. Maria Lourdes M. Isip-Garcia,
Hon. Roger G. Gernale, Hon. Richard C. Ibay, Hon. Martin V.I. Isidro, Jr., Hon.
Ricardo S. Isip, Hon. Arlene W. Koa, Hon. Pacifico D. Laxa, Hon. Jhosep Y. Lopez,
Hon. Victoriano A. Melendez, Hon. Roberto R. Ortega, Jr., Hon. Eduardo P. Quintos
XIV, Hon. Elizabeth Z. Rivera, Hon. Monina U. Silva, Hon. Casimiro C. Sison, Hon.
Edward M. Tan, Hon. Amalia A. Tolentino, Hon. Luis C. Uy, Hon. Abelardo C. Viceo,
Hon. Manuel M. Zarcal and Hon. Juan Miguel T. Cuna, Acting Presiding Officer
Be it ordained by the City Council of Manila, THAT:
SECTION 1. Ordinance No. 7905 is hereby repealed, and Section 74 (A)

of Ordinance No. 7794, as amended, otherwise known as the Revenue Code of the
City of Manila, is restored, to read as follows.
"Sec. 74 (A).Assessment Levels. — The assessment levels to be applied

to the fair market value of real property, to determine its assessed value shall be
as follows:
1. On Land:
Class Assessment Level
Residential 20%
Commercial 50%
Industrial 50%
2. On Building and other Structures:
a. Residential Fair Market Value
Over Not Over Assessment Level

P175,000.00 0%
P175,000.00 300,000.00 10%
300,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000,000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 60%
b. Commercial/Industrial Fair Market Value EDaHAT
Over Not Over Assessment Level

P300,000.00 30%
P300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 80%
3. On Machineries:
Class Assessment Level

Residential 50%
Commercial 80%
Industrial 80%
4. On Special Classes:
Actual Use Assessment Level

Cultural 15%
Scientific 15%
Hospitals 15%
Local Water District 15%
Government-Owned and Controlled Corporations
engaged in the supply and
distribution of water and/or
generation and transmission
of electric power. 10%"
SECTION 2. The assessment levels as herein embodied, shall take effect

on January 1, 2005, and shall serve as the assessment levels for the schedule of values
enacted in Ordinance No. 7894; PROVIDED, HOWEVER, That for calendar year
2005, the tax increase on lands, improvements, buildings and other structures,
including machineries used for residential, commercial and industrial purposes, shall
not exceed by one hundred percent (100%) of the tax imposed thereon, in calendar
year 2004; PROVIDED, FURTHER, That the amount of tax to be paid shall in no
case be lower than the tax imposed thereon, in calendar year 2004.
SECTION 3. In case where (a) real property is declared for the first time;
(b) there is an on-going general revision of property classification and assessment; or
(c) a request is made by the person in whose name the property is declared, the City
Assessor or his duly authorized deputy shall, in accordance with the provisions of this
Ordinance make a classification, appraisal and assessment of the real property listed
and described in the declaration, irrespective of any previous assessment or taxpayer's
valuation thereon: PROVIDED, HOWEVER, That the assessment of real property
shall not be increased oftener than once every three (3) years, except in case of new
improvement, substantially increasing the value of the said property or of any change
in actual use.
SECTION 4. Those properties which have been declared and assessed as

new or re-assessed, increasing the assessment prior to the effectivity of this
Ordinance, with tax declarations having been issued and bearing effectivity dates of
January 1, 2003, January 1, 2004 and January 1, 2005, shall be re-assessed under this
Ordinance, three (3) years after the effectivity date as appearing on the said tax
declaration. AaSHED
SECTION 5. The base unit construction cost refers to the structurally

constructed building, less finishings or additionals that differentiate one structure or
building from one another, their floor areas notwithstanding. In the computation of the
Fair Market Value (FMV) of all improvements and other structures, the Schedule of
Values under Ordinance No. 7894 shall be used and the cost of additional components
and other "extras" shall be added to the value of the main structure, to arrive at the
aggregate market value. The unit cost for additional components and "extras" shall
also be based on the Schedule of Values under Ordinance No. 7894: PROVIDED,
HOWEVER, That the real property to be assessed hereof, shall include
"improvements" within an improvement, which shall be assessed against the
beneficial user thereof.
SECTION 6. In the assessment of a condominium building, the roof deck,

its foundation and its structural components shall form part of the common area. The
common areas as well as the saleable area form an integral part of the building and
shall be assessed on the basis of the procedure mentioned hereunder. The value of the
common area shall be added to the value of the saleable area, which shall produce the
market value of the condominium building. The segregated condominium units which
have been issued individual Condominium Certificate of Title (CCT) shall be assessed
using the "weighted average method", wherein the aggregate values shall be
distributed proportionately based on the unit area indicated in the CCT. This shall
also be applicable in the assessment of townhouses and apartments with individual
Condominium Certificates of Title. Any improvement introduced later by unit buyers,
owners or developers of condominium units, apartment units or townhouses, shall be
assessed independently using the Schedule of Values for additional components and
"extras" as guide for appraisal/assessment. The assessed value of the additional
component of a unit shall then be added to the unit's original assessed value.
SECTION 7. With regard to the yearly depreciation of old buildings and

machineries as requested by the owners, the same shall be applied once every three
(3) years where the aggregate depreciation for three (3) years shall be deducted
accordingly: PROVIDED, That the amount of depreciation shall be estimated only at
the time of appraisal of the property according to the Schedule of Base Unit
Construction Cost in use or replacement cost machinery at the time of appraisal and
shall be assessed like similar buildings and other structures or machinery in the
locality.
SECTION 8. In case any provision of this Ordinance shall be held or

declared invalid or unconstitutional, the validity of the other provisions shall not be
affected thereby.
SECTION 9. Section 76 (c) and Section 93 (a) of Ordinance No. 7988 are
hereby specifically repealed and any Ordinance, rules and/or regulations or parts
thereof, which are inconsistent with the provisions of this Ordinance are hereby
repealed, amended or modified accordingly.
Enacted by the City Council of Manila at its regular session today, September
7, 2004. ADETca
Approved by His Honor, the Mayor, on September 29, 2004.
APPROVED:

Mayor
City of Manila
(SGD.) JUAN MIGUEL T. CUNA

President Pro-Tempore and
Acting Presiding Officer
ATTESTED:


April 21, 2005 May 16, 2005
ORDINANCE DELETING SUB-PARAGRAPH 4 (SOLEMNIZATION) OF

PARAGRAPH C, SECTION 35 OF ORDINANCE NO. 7988, OTHERWISE KNOWN
AS THE AMENDED REVENUE CODE OF THE CITY OF MANILA

PRINCIPAL AUTHORS: Hon. Ma. Theresa B. Bonoan-David, Hon. Maria, Sheilah
H. Lacuna-Pangan, Hon. Bernardito C. Ang, Hon. Greco B. Belgica, Hon. Ma.
Asuncion G. Fugoso, Hon. Danilo Victor H. Lacuna, Jr., Hon. Jhosep Y. Lopez, Hon.
Victoriano A. Melendez, Hon. Isko Moreno, Hon. Roberto R. Ortega, Jr., Hon.
Eduardo P. Quintos XIV, Hon. Luis C. Uy, Hon. Manuel M. Zarcal, Hon. Casimiro
C. Sison Acting Majority Floor Leader and Hon. Danilo B. Lacuna, Vice-Mayor and
Presiding Officer
CO-AUTHORS: Hon. Irma C. Alfonso-Juson, Hon. Benjamin D. Asilo, Hon. Nelissa

F. Beltran-Ricohermoso, Hon. Ruben F. Buenaventura, Hon. Alex C. Co, Hon. Juan
Miguel T. Cuna, Hon. Roger G. Gernale, Hon. Richard C. Ibay, Hon. Martin V.I.
Isidro, Jr., Hon. Ricardo S. Isip, Hon. Arlene W. Koa, Hon. Pacifico D. Laxa, Hon.
Elizabeth Z. Rivera, Hon. Monina U. Silva, Hon. Edward M. Tan, Hon. Amalia A.
Tolentino, Hon. Abelardo C. Viceo, Hon. Carlos C. Castañeda, Hon. Francesca Marie
P. Gernale and Hon. Ernesto G. Dionisio, Majority Floor Leader
Be it ordained by the City Council of Manila, THAT:
SECTION 1. Sub-Paragraph 4 (Solemnization) of Paragraph C, Section

35 of Ordinance No. 7988, otherwise known as the Amended Revenue Code of the
City of Manila, is hereby deleted.
SECTION 2. This Ordinance shall immediately take effect upon its

approval.
Enacted by the City Council of Manila at its regular session today, April 21,
2005.
Approved by His Honor, the Mayor, on May 16, 2005. CSHEca
APPROVED:

Mayor
City of Manila
(SGD.) DANILO B. LACUNA

Vice-Mayor and Presiding Officer
ATTESTED:



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November 10, 1993

REPUBLIC OF THE PHILIPPINES

OFFICE OF THE CITY TREASURER

November 10, 1993

1. Requiring in the briefest understandable manner how the tax

2. Documents to be submitted in support of your report, namely:

a) Examiner's certification that he has examined the books of

b) BIR-Audited financial statements for the period(s) examined;

c) LOA(s) and letter(s) of confirmation for previous examination(s);

d) Validated Official Receipt for each period examined.

The text of the certification required in No. 2(a) above is enclosed.

Copyright 1994-2009 CD Technologies Asia, Inc. Philippine Taxation 2008 1

May 25, 1993

REPUBLIC OF THE PHILIPPINES

OFFICE OF THE CITY TREASURER

TO : The Chief, License Division Local Treasury Operations

SUBJECT : Procedure and guidelines in the effective implementation of

The following procedure and guidelines is hereby issued, viz.:

"Sec. 171. Examination of Books of Accounts and Pertinent Records

Accordingly, books of accounts of business establishments within the taxing

a) Current Mayor's Permits and Official Receipts

b) BIR Audited Financial Statements

c) Books of Accounts (Gen. Journals, Gen. Ledgers, etc.

d) Purchase and Sales Invoices

e) Articles of Incorporation/Partnership (for corporations and

f) Such other pertinent records such as:

1. Bills of Lading, Letters of Credit (for importers/exporters)

2. Fixed taxes paid to the BIR, such as Excise, VAT and

3. Contracts on Projects — specifically on General

4. Proofs of Membership with IATA or non IATA

5. Deployment reports to POEA, and Remittance from

6. Charter of Agreements - for charterer of shipping vessels,

7. Such other records which can be obtained from the

1. Letters of Authority shall be immediately served by the deputies

2. In cases where a Letter of Authority could not be served, the

D. Examination of Books of Accounts, Pertinent Business Records, etc.:

1. Deputies concerned shall wear the prescribed office uniforms;

2. Examination shall be made only during regular working hours and

3. Appointments for examination shall be written in an appropriate

Copyright 1994-2009 CD Technologies Asia, Inc. Philippine Taxation 2008 4

4. In cases where the examination of books of accounts and such

5. In cases where the owner or manager, or any authorized

6. The books of accounts and other pertinent record of the business

E. Data and Assessment Form

1. Reports of accomplished/terminated examination shall be

2. This form shall contain all the pertinent information on the

3. The accomplished D & A forms in triplicate copies, shall be

The Letter of Assessment shall be prepared by the examining deputy for

G. Review Committee on Contested Assessments

1. A Review Committee to be constituted by the City Treasurer shall

2. The Committee shall be vested the authority to summon the deputy

3. The Committee shall likewise, recommend the issuance of Orders

4. Before the Committee submits its decision to the City Treasurer,

Copyright 1994-2009 CD Technologies Asia, Inc. Philippine Taxation 2008 6

1. If the taxpayer refuses to allow the examination of his books of

This Memorandum Circular shall take effect immediately.

November 26, 1992 January 1, 1993

MANILA ORDINANCE NO. 7773

AN ORDINANCE LEVYING THE COMMUNITY TAX IN THE CITY OF MANILA

Copyright 1994-2009 CD Technologies Asia, Inc. Philippine Taxation 2008 7

1. FOR INDIVIDUAL TAXPAYERS

1.1 Basic Tax P5.00

P5,000.00 for the following: