Professional Documents
Culture Documents
Sponsored by: Hon. Aldrin L. San Pedro, Hon. Melchor R. Teves, Hon. Mario E. Bulay, Jr.,
Hon. Francis Ian T. Bagatsing, Hon. Atty. Patricio L. Boncayao, Jr., Hon. Dr. Nicanor L.
Echavez, Hon. Allan Rey A. Camilon, Hon. Atty. Raul R. Corro, Hon. Atty. Icasiano M. Dela
Rea, Hon. Elmer S. Espeleta, Hon. Lucio B. Constantino, Hon. Mamerto T. Sevilla, Jr.,
Hon. Rufino B. Joaquin, Hon. Artemio A. Simundac
WHEREAS, the then Sangguniang Bayan of Muntinlupa passed and approved
Ordinance No. 93-35, otherwise known as "Muntinlupa Revenue Code" and no
amendment has been made since its passage in 1993;
WHEREAS, the rates prescribed under Ordinance No. 93-35 are very much lower
compared to the rates prescribed by neighboring cities in Metro Manila;
WHEREAS, there has been an increase and improvement in the delivery of basic
goods and services being offered by the City despite the cut in the Internal Revenue
Allotment (IRA) and the closure of some big establishments operating within the City;
WHEREAS, there is a need to amend and update the prescribed rates in the
Muntinlupa Revenue Code to augment the demands of the City's continuing growth and
progress;
NOW, THEREFORE, BE IT ORDAINED, AS IT IS HEREBY ORDAINED by the
Members of the Sangguniang Panlungsod duly assembled to amend Ordinance No. 93-
35, otherwise known as the Revenue Code of the Municipality of Muntinlupa as follows:
"Title I, Chapter I, Section 1 of Ordinance 93-35 is hereby amended" and shall now
be read as follows:
SECTION 1. Title. — This Code shall be known as the Revenue Code of the City of
Muntinlupa, as amended.
"Title I, Chapter I Section 3 (a) to (tt) of Ordinance 93-35 is hereby amended" and
shall now be read to add the following terms:
(a) Automated Teller Machine (ATM) — is a 24-hour automated machine use
for dispensing/depositing to serve bank's cardholders/clients. Banks
with ATM that closes services vis-à-vis with the banking hours and
those located within the premises of the bank, shall not be required to
secure a separate business license and mayor's permit but shall pay
an additional business tax for the operation of the machine.
(b) Condo-hotel — is a building containing complete amenities of a hotel
with several residential units as in a residential condominium
buildings rented or leased for a minimum of one (1) day of
permanently occupied/owned with individual Condominium
Certificates of Titles (CCT) for each residential units.
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(c) Contractor's Tax — is a tax imposed to contractors who do not maintain
principal o ce in the City of Muntinlupa but have contracts/projects
in the city. The said tax shall be computed on a per contract and the
actual price specified thereon.
(d) Special Permit — permits issued to any agency, company, individuals,
institutions, or POs/NGOs for advertisement/promotional campaigns,
programs and events, etc.
"Title II, Chapter I, Article I, Section 5, (a) to (l) and Article II Section 8, 1 to 9 of
Ordinance No. 93-35 is hereby amended" and shall now be read as follows:
TITLE II
City Taxes
CHAPTER I
Taxes on Business
ARTICLE I
Graduated Taxes
SECTION 5. Imposition of Tax . — There is hereby imposed on the following
persons who establish, operate conduct or maintain their respective businesses within
the City of Muntinlupa a graduated Business Tax in the amounts hereafter prescribed.
(a) On Manufacturers, producers, importers, assemblers, repackers,
processors, brewers, distillers, recti ers, 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:
Gross Sales/Receipts for the proceeding calendar year Amount of Tax
Per Annum
50,000.00 or more but less than 75,000.00 1,452.00
75,000.00 or more but less than 100,000.00 1,815.00
100,000.00 or more but less than 150,000.00 2,420.00
150,000.00 or more but less than 200,000.00 3,025.00
200,000.00 or more but less than 300,000.00 4,235.00
300,000.00 or more but less than 500,000.00 6,050.00
500,000.00 or more but less than 750,000.00 8,800.00
750,000.00 or more but less than 1,000,000.00 11,000.00
1,000,000.00 or more but less than 2,000,000.00 14,575.00
2,000,000.00 or more but less than 3,000,000.00 18,150.00
3,000,000.00 or more but less than 4,000,000.00 21,780.00
4,000,000.00 or more but less than 5,000,000.00 25,410.00
5,000,000.00 or more but less than 6,500,000.00 26,812.50
6,500,000.00 or more but less than 50,000,000.00 20% of 1% plus
26,812.50
50,000,000.00 or more but less than 100,000,000.00 15% of 1% plus
146,437.50
100,000,000.00 and above 10% of 1% plus
228,937.50
The preceding rates shall apply only to the amount of domestic sales of
manufacturers, repackers, brewers, processors, distillers, recti ers and compounders
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of liquor, distilled spirits, and wines or manufacturers of any article of commerce of
whatever kind or nature other than those enumerated in the next paragraph of this
Article.
(b) On wholesalers, distributors, or dealers of any article of commerce of
whatever kind or Nature in accordance with the following schedule:
Gross Sales/Receipts for the proceeding calendar year Amount of Tax
Per Quarter
50,000.00 or more but less than 75,000.00 1,320.00
75,000.00 or more but less than 100,000.00 1,870.00
100,000.00 or more but less than 150,000.00 2,420.00
150,000.00 or more but less than 200,000.00 3,300.00
200,000.00 or more but less than 300,000.00 4,400.00
300,000.00 or more but less than 500,000.00 6,600.00
500,000.00 or more but less than 750,000.00 8,800.00
750,000.00 or more but less than 1,000,000.00 11,000.00
For every 100,000.00 in excess of 1,000,000.00 100.00
(i) Owners or operators of hotels and motels shall pay the tax in accordance
with the following schedule:
Hotels:
(j) Real Estate Dealers shall pay the tax in accordance with the following
schedule:
1. Subdivision Operator/s:
Gross Sales/Receipts for the proceeding calendar year Amount of Tax
Per Annum
The tax shall be based on the total area of the remaining lots title 0.02
in the name of the subdivision operators
2. Lessors or sub-lessors of real estate including accessories, apartelles, pension inns,
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apartments, condominium, house for rent, land/space for rent shall pay the tax in
accordance with the following schedule:
Other than Residential:
Gross Sales/Receipts for the proceeding calendar year Amount of Tax
Per Annum
30,000.00 to 50,000.00 550.00
For every 1,000.00 in excess of 50,000.00 10.00
Residential:
Gross Sales/Receipts for the proceeding calendar year Amount of Tax
Per Annum
30,000.00 to 50,000.00 550.00
For every 5,000.00 in excess of 50,000.00 10.00
3. On dealers of real estate excluding subdivision operators and lessors or real estate
Gross Sales/Receipts for the proceeding calendar year Amount of Tax
Per Annum
50,000.00 or more but less than 100,000.00 825.00
100,000.00 or more but less than 200,000.00 1,650.00
200,000.00 or more but less than 400,000.00 2,475.00
400,000.00 or more but less than 700,000.00 4,400.00
700,000.00 or more but less than 1,000,000.00 6,600.00
1,000,000.00 or more but less than 1,500,000.00 9,625.00
1,500,000.00 or more but less than 2,000,000.00 11,825.00
2,000,000.00 or more but less than 3,000,000.00 15,125.00
3,000,000.00 or more but less than 5,000,000.00 17,600.00
5,000,000.00 or more but less than 6,500,000.00 22,000.00
6,500,000.00 or more but less than 8,000,000.00 27,500.00
8,000,000.00 to 10,000,000.00 34,650.00
For every 500,000.00 in excess of 10,000,000.00 1,100.00
c. Combustible Solids
1. Calcium Carbide
Over 10 kg. but not mare than 20 kg. 25.88
Over 20 kg. but not more than 50 kg. 35.36
Over 50 kg. but not more than 100 kg. 69.00
Over 100 kg. but not more than 500 kg. 103.50
Over 500 kg. but not more than 2,000 kg. 138.00
Over 2,000 kg. but not more than 10,000 kg. 172.50
Over 10,000 kg. but not more than 50,000 kg. 258.75
Over 50,000 kg. 345.00
2. Pyrolixin
3. Matches
SCHEDULE M — Terminal, Garage for Bus, Taxi and other vehicle except
those used for home garage
1,000 sq.m. or more 400.00
700 sq.m. or more but less than 1,000 sq.m. 350.00
500 sq.m. or more but less than 700 sq.m. 250.00
300 sq.m. or more but less than 500 sq.m. 180.00
Less than 300 sq.m. 100.00
g.) Dwellings and other spaces for lease such as but not limited to hotels, condo-hotels,
motels, apartels, pension inns, drive inns, apartment/house for rents, condominiums,
commercial building/space for rent, commercial/shopping centers, stall lessors,
warehouse, land lessors
ELMER S. ESPELETA
City Councilor
ABSENT:
BAL NIEFES
City Councilor
ATTESTED:
APPROVED: