Republic of the Philippines
CITY OF MANDAUE
Sangguniang Panlungsod
Fifteenth SP 146" Session
EXCERPT FROM THE JOURNAL OF THE 1315" REGULAR
SESSION HELD BY THE SANGGUNIANG PANLUNGSOD
AT THE HALL OF FAME ON JANUARY 24, 2022
PRESENT
Councilor Nerissa Corazon Soon Ruiz Acting Presiding Ofticer/
President Protempore
Councilor Malcolm A. Sanchez Acting Floor Leader
Councilor Jimmy C. Lumapas Member
Councilor Cynthia Cinco-Remedio Member
Councilor Marie Immaline Cortes-Zafra Member
Councilor Cesar ¥,, Cabahug, Jr. Member
Councilor Jesus P, Arcilla, Jr. Member
Councilor Joel M. Seno Member
Councilor Andreo:O. Icalina Member
Punong Barangay Ernie N. Manatad Liga ng mga Barangay
President/Ex Officio Member
SK Chair Dallie Mae T. Cabatingan. SK Pederasyon President/
Ex Officio Member
ORDN. # 15-2022-1696
AN ORDINANCE EXTENDING THE DEADLINE FOR THE
RENEWAL OF BUSINESS PERMITS, PAYMENT OF PERMIT
FEES, TAXES AND/OR. CHARGES FOR CALENDAR YEAR
2022 IN MANDAUE CITY STARTING JANUARY 21, 2022
UNTIL FEBRUARY 15, 2022 a
WHEREAS, Section 56 of Ordinance No. 99/051 (the Revenue Code
of the City of Mandaue) expressly states that “wnless otherwise provided in
an Ordinance, all local taxes, fees, and charges shall be paid within the first
nwenty (20) days of January or each of the subsequent quarter, as the case
may be, at the same time the Sanggunian may, for justifiable reason or
cause, extend the time for payment of such taxes, fees or charges without
surcharges or penalty, but only for a period not exceeding six (6) months.
Such taxes may be paid in quarterly installments”;
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WHEREAS, furthermore, Section 167 of the Local Government Code:
also states that: “wpless provided in this Code, all local taxes, fees and
charges shall be paid within the first twenty (20) days of January or of each
subsequent quarter, as the case may be. The Sanggunian concerned may, for
justifiable reason or cause, extend the time of payment of such taxes, fees or
charges without surcharges or penalties but only for a period not exceeding
six (6) months”;
WHEREAS, on December 16, 2021 Typhoon Odette (international
name Rai) made its landfall in Cebu which caused widespread destruction in
the City;
WHEREAS, jon December 19, 2021 the Sangguniang Panhungsod of
Mandaue during its special session, passed SP Resolution No. 15-940-2021
declaring a State of Calamity for the entire City of Mandaue;
WHEREAS; since March 2020, our country has been declared to be
under a National State of Emergency due to Covid-19 pandemic, which has
forced people to observe health protocols and strict social distancing, which
in turn, has significantly limited movement and number or persons in certain
locations/establishments;
WHEREAS, the City of Mandaue has been placed under Alert Status
Level 3 by the Inter-Agency Task Force for the Management of Emerging
Infectious Diseases, starting January 14, 2022 due to the increase in the
number of coronavirus disease (Covid-19) cases in the City;
WHEREAS, with the number of expected business applicants for
2022 it is imperative that safety protocols are in place-during the Business
Permit application to ensure compliance of safety protocols one of which is
to allow a longer processing period to avoid overcrowding in the Business
One-Stop-Shops (BOSS) and its satellite areas;
WHEREAS, Mayor Jonas C. Cortes, and the Sangguniang
Panglunsod of Mandaue, truly steadfast in their commitment to promote ease
of doing business, especially in this time of pandemic and calamity,
recognize the indispensable and important role of the business sector as
partners in the City’s economic growth, thus, putting a balance between
regulation and the safety of the business registrants;
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WHEREAS, with the aforecited circumstances there is an urgent need
and is equally fair that this Body extend the deadline for the renewal of
business permits, to accommodate business applicants, giving them more
time to process their application, and avoiding congregation/overcrowding,
of people, thereby making sure we are able to comply with the health
protocols, specifically the aspect of social distancing
The FIFTEENTH SANGGUNIANG PANLUNGSOD of
MANDAUE, with members iar session duly assembled, hereby
ORDAINS that:
SECTION 1. Extension. — Pursuant to Section 56 of Ordinance No.
99/051:(the Revenue Code of the City of Mandaue) as amended provides:
“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.”
Business permit renewal, payment of business permit fees, taxes
and/or charges are hereby extended untit February 15, 2022 without
surcharges and/or penalties.
SECTION 2. Repeating clause. — Any and all other existing
ordinances or resolutions, containing provisions, which are inconsistent or
contrary to any. provisions declared herein are hereby deemed repealed,
amended, and or modified accordingly.
SECTION 3. Effectivity. — This Ordinance shall take effect
immediately upor approval
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Page - 04)
ENACTED without objection after its second and final reading on
January 24, 2022 as proposed by Councilor Joel M. Seno with favorable
recommendation from the referees-Committee on Laws and Ordinances and
the Committee on Appropriation, Budget and Finance,
Serer eeeeRenteE
CERTIFIED‘ TRUE AND CORRECT.
Mandaue City, Philippines, 01/25/2022
NERISSA €1 ZON SOON RUIZ, M.D.
Aoting Presiding Officer/
+ President Protempore
ATTESTED: Som
FRELY#IF. 1X
City BPS
APPROVED:
02 FED 2022
JONAS\C. CORTES
“Li oh