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Republic of the Philippines

5 LlliT',r:\ I
Provrnce of Negros Occidental
CITY OF SIPALAY
{e.arEt
OFFICE OF THE SANGGUNIANG PANLUNGSOD

EXCERPT FROM TI{E MINUTES OF TITE REGULAR SESSION OF' THE

SANGGUNIANG PANLUNGSOD OF THE CITY OF SIPALAY, NEGROS
OCCIDENTAL, HELD AT THE SESSION HAI-L ON TUESDAY, THE 7TH DAY OT
SEPTEMBER 2021

PRESENT:

Hon. oscar c. Montilla, Jr., city vice-Mayor & Regular presiding officer
Hon. Dennis V. Galvan, City Councilor
Hon. Leslie C. Ale.iano. City Councilor
Hon. Genaro G. Alvarez IV, City Councilor
Hon. Ellaine Pearl M. Garinganao. City Councilor
Hon. Janewill L. Selga, City Councilor
Hon. Crisostomo C. Carapillanos, Jr., City Councilor
Hon. Ulysses C. Hisona, City Councilor
Hon. Jonathan G. Eran, City Councilor
Hon. Claudio P. Bacatan, City Councilor
Hon. Bobby R. Domingo, Sr., City Councilor
Hon. Rome A. Vargas. [,iga ng mga Barangay president
Hon. Novey Leen A. Molejon, SK Federation President

ABSENT:

None

CITY ORDINAI\ICE NO. ZO2I.OI2

A}[ ORI}INANCE GRANTING AMI\"ESTY TO TAXPAYERS ON INTERESTS,
PENALTIES ANI} SURCIIARGES, ARISING FROM THEIR FAILURE TO PAY REAL
PROPERTY TAXES, BUSINESS TAXES, AND ALL OTHER FEES AND CHARGES DUE
AND DEMANDABLE

WHEREAS, pursuant to Article X, Section 5 of the 1987 Philippine Constitution, each

local government unit shall have the power to create its oum sources of revenues and to levy taxes, ,1

fees and charges subject to such guidelines and limitations as the Congress may provide, consistent
wittr the basic policy of local autcnomy. Such taxes, fees and charges shall accrue exclusively in
the loeal govemment;

WHEREAS, such power to tax likewise echoed in Article 130 of Repubtic Act 7160,
otherwise known as the Local Government Code of 1991,;

WHEREAS, a significant number of taxpayers had a difficult time paying their taxes due
to the rate of interests, penalties, and surcharges imposed which they find burdensome;

WHEREAS, in its earnest effort to collect taxes due from taxpayers, Sipalay City
Govemment, in its compassion to help its constituents, is willing to grant amnesty to all taxpayers
to interest, penalties and surcharges which resulted from &eir failure to pay all kinds of
fees and charges due to it;

WHEREAS, in such a way, taxpayers will be able to clear their records at the Sipalay City
Government oftheirtax delinquencies, and will be able to contribute to the crty's economic growth
developnnent;

Clty Crdlnarrij t{o. Tfi}: f'l) ';ag,e Ll=i

\l\ !\
 NOW THEREFORE, BE IT ORDAINEI} BY TI{E SANGGUNIAIIG PANLUNGSOD OF
THE CITY OT SIPALAY IN SESSION ASSEMBLED THAT:

SECTION 1. TITLE - This Ordinance shall be known as the 'oTax Amnesty Ordinance
of2021".

SECTION 2. DECLARATION OF POLICY - It is the policy of the City Governmenr

of Sipalay to effectively and efficiently devise and impiement certain measures to collect taxes
from taxpayers, including those who are tax delinquents, taking intg account that taxes are the
lifeblood of the govemment without which it ceases to exist.

It is also the policy of Sipalay City Government that such measures are intendecl to
reinforce and fund its programs, projects, and activities to promote general welfbre to its
constituents, and to deliver basic services to the latter as mandated under the Local Government
Code of i991.

SECTION 3. SCOPE * Ihe amnesty contemplated and granted by this Ordinance shall
apply tr: interests, penalties, and charges on all kinds of taxes, such as but not limited to real
property taxes, business taxes, community taxes, and such other fees and charges imposed by the
Sipalay City Government.

SECTION 4. TAXPAYERS COVERED * The taxpa-vers covered by the tax amnesty

shall be of those taxpayers who have outstanding or unpaid local taxes, to include real property
taxes,, business taxes, community taxes, and such other fues and charges, due and demandable,
provided. however, that as regards property taxes imposed, this amnesty shall only apply to those
taxpayers whose real properties subject ofreal property taxes have not yet been auctioned offby
the Sipalay City Government as of the effectivit5, of this Ordinance.

SECTION 5. AMNESTY FOR ALL TAXPAYERS * To give all taxpayers covered

under Section 4 of this Ordinance the oppornrnity to clear their records existing in the Sipalay City
Govemment as tax delinquents, the Sipalay City Gor.enunent hereby expressly grants amnesty on
and foregoes all taxes, such as but not limited to real property taxes, business taxes, community
taxes, and such other fees and charges covering the period from 2017 to ZAll,provided, that said
taxpayers shall pay:

a) A compromise penalty often (10) percent ofall unpaid taxes, fees and charges due and
demandable; and
b) All outstanding or unpaid basic real property taxes, trasic business taxeso basic community
taxes, and all other fees and charges such as but not limited to interests and penalties that
are due and demandable, payable withiri a period of ONE (1) year from the date of t
execution of the compromise agreement between thc Sipalay City Government and the
concerned delinquent taxpayer/s.

If the taxpayers pays his/her prior year's delinquencies in full on or before December 15,
2022, no interest shall be imposed and the taxpayer shall only be liable for the principal
amount.

SECTION 6. PERIOD TO AVAIL - The period to avail of the beneflts under this
ordinance shall be only within one year and four months from the date of effectivity of this

SECTION 7. EFFECTIWTY - This ordinance shall take efi[ect after compliance with
Section 188 ofRepublic Act 7160 known as the Local Govemment Code of 1991 and requirement
of posting copies hereof in conspicuous places in the city.

APPROVED: September 0l, 2021

City CidinEnce i"io. 2021-013 Pager 2i3

 AYES: Councilor Dennis V. Galvan, Councilor Leslie C. Alejano, Councilor
Genaro G. Alvarez IV, Councilor Ellaine Pearl M. Garinganao, Councilor Janewill L. Selga,
Councilor Crisostomo C. Campillanos, Jr., Courcilor Ulysses C. Hison4 Councilor Jonathan G.
Eran, Councilsr Claudio P. Bacatan, Couneilor Bobby R. Domingo, Sr., Liga ng mga Barangay
President Rome A. Vargas and SK Federation President Novey Leen A. Molejon.

NAYS: None

ABSTAIFTED: None

I HEREBY CERTIFY to the conectness of the

ATTESTED AND CERTIFIED

TO BE DULY ENACTED:

OSCAR C. JR.
City
Presiding

APPROVED:

MARIA

('opy.furnished:

Th e S anggtt n i a n g P an I a I u *- i ga n
Province of Negros Occidental
Bacolod Cir2,
Tlw CiA Ma\,or, Sipalay Ci4.-
The Ci4, Admini.strator, Sipalay City
The (-iN Legal Officer, Sipalav City
The City Treasurer, Sipalay Ci4,
The City Budget Oficer, Sipalay- CiN
The City Accountant, Sipalay City
The City Assessor, Sipaluy City
The CPDO, Sipala.y Ci4,
File

I:'7' Ridda. ry;docwne nts. spoJi I es. excerpt. Ordinance N o. 2 fi2 l -A I 2

Ctty OrCirif,rici Nn. lC:i i:t-) Psqe Ji5

I

Repr,rblic of the PhiliPPines

irrv oFTHESTPALAY
SANGGUNIANG PANLUNGSOD
O'O'' OF
Februory 16, 2A22

Arch. John M' Lim

CPDO
SipqloY CitY

Sir:
by the
city ordinonce,No.2g&@^?nocted
we ore furnishing you o copy-of.
t*,"''city-of siporoi,iGTgr*-occidentqlinits
sonssuniongpi,{ffi ;ffi 1 , zozt for vour
reference'
Resutor session ;:il'J"ilpi"*olr
truly

T
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