Republic of the Philippines

Province of Isabela
Municipality of Echague
Barangay _____________________

OFFICE OF THE SANGGUNIANG BARANGAY

ORDINANCE NUMBER ______

Series 2018

AN ORDINANCE ENACTING THE REVENUE CODE OF BARANGAY ________________, ECHAGUE,

ISABELA .

Sponsor: HON. __________________________________

Chairman, Committee on

Co-Sponsor: HON. _______________________________

Chairman, Committee on

Be it enacted by the Sangguniang Barangay of __________, Echague, Isabela

that:

CHAPTER 1. GENERAL PROVISIONS

ARTICLE I. SHORT TITLE AND SCOPE

Section 1. SHORT TITLE: The Ordinance shall be known as the “Barangay Revenue Code of
________.

Section 2. SCOPE: The Ordinance shall govern the levy, assessment and collection of taxes,
fees, charges and other important impositions within the jurisdiction of Barangay __________,
_______________, ________________.

ARTICLE II. DEFINITION OF TERMS

Section 1. DEFINITION OF TERMS: When used in this Code:

 “AMUSEMENT” or (Libangan) is a pleasurable diversion and entertainment. It is
synonymous to relaxation, past time or fun.

“AMUSEMENT PLACE” or (Libangang Lugar) includes theatres, cinema, concert halls,

circuses and other places of amusement where one seeks admission to entertain oneself by seeing
or viewing the show or performance (of others) or those where one amuses himself by direct
participation.

“BUSINESS” or (Negosyo) means trade or commercial activity regularly engaged in as a

means of livelihood with a view to profit.

“CHARGES” or (Kapanagutan) refers to pecuniary liability, as rents or fees against a person

or property.

“DEALER” or (Negosyante) means one whose business is to buy and sell merchandise,
goods, and chattel. 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.

“FEE” or (Bayad) means a charge fixed by law or ordinance for the regulation or inspection
of a business or activity

“GROSS SALES OR RECEIPTS” or (Kabuuang bentang tinanggap) 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).

“LEVY” or (Pataw) means an imposition or collection or assessment of tax, fees, charges or

fine.
 “LICENSE OR PERMIT” or (Lisensya o Pahintulot) is a privilege or permission granted in
accordance with the law by the Barangay Government or its duly authorized representative to a
person’s engaged in some business or occupation or to engage in some transaction.

“OPERATOR” or (Namamahala or Nagpapalakad) include the owner manager,

administrator, or any other person who operates or is responsible for the operation of business
establishment or undertaking

“PERSON” or (Pagkatao) means every natural or juridical being susceptible of rights and
obligations of being the subject of legal relations

“PRIVILEGES” or (Karapatan) means a right or immunity granted as peculiar benefit,

advantage or favor.

“RENTAL” or (Upa) means the value of the consideration whether in money or otherwise
given for the enjoyment or use of a thing, irrespective of the quantity of the commodity being sold.

“RETAIL” or (Tingi) means a sale where the purchase buys the commodity for his own
consumption.

“RESIDENTS” or (Naninirahan) refers to natural persons who have their habitual residence
in the barangay where they exercise their civil rights and fulfill their civil obligations and to juridical
person for which the law on recognizing them fixes their residence in the barangay.

“REVENUE” or (Pinagkakakitaan) includes taxes, fees and charges that the barangay
collects and receives in the treasurer for public purposes.

“SERVICES” or (Paglilingkod) means the duties, work and functions performed or

discharged by a government or by a person contracted by the government as the case may be.
 “TAX” or (Buwis) means an enforced contribution, usually monetary in form levied by the
sanggunian on person or property subject to its jurisdiction for the precise purpose of supporting
government needs.

CHAPTER 2. BARANGAY TAXES

ARTICLE I. BARANGAY BUSINESS TAX

Section 1. IMPOSITION OF TAX: Every person who operates within the Barangay any of the
businesses mentioned in this Article shall pay a business tax in the amount prescribed thereof. The
tax is payable for every distinct establishment and one line with business activity does not become
exempt by being conducted with some other business or activity for which a tax has been paid.

(a) On stores or retailers with fixed business establishments with gross sales/receipts in the
preceding year amounting to less than PhP30,000.00. The rate of tax shall be one
percent (1%) of such gross sales/receipts.

(b) For Newly-Operated Business: For newly-started retail stores, the initial tax shall be One
Hundred Fifty Pesos (Php 150.00) upon application of permit to operate business. In the
succeeding year, the tax shall be based on the gross sales of the immediately preceding
year as indicated in the previous sub-paragraph.

(c) On billboards, signboards, neon signs and outdoor advertisements, the amount shall
be:
1. For billboards or signboards for advertisement of
business, per square meter or a fraction thereof:------------------------- Php30.00

2. For billboards or signs for professionals per square meter

or a fraction thereof:----------------------------------------------------------------------- Php30.00

3. For billboards, signs or advertisements for business and

professions painted on any building or structures or otherwise
separated or detached therefrom, per square meter thereof------ Php25.00
 Section 2. ACCRUAL OF PAYMENT: Unless specifically provided in this Article the tax
imposed herein shall accrue on the first day of January of every year which shall be paid not later
than the last day of February each year.

Section 3. TIME OF PAYMENTS: All taxes shall be paid within the first twenty days of
January or each subsequent quarter as the case maybe. The Sangguniang Barangay may for a
justifiable reason or causes, and through an ordinance, extend the time of payment such taxes
without surcharges or penalties, but only for a period not exceeding six (6) months.

Section 4. SURCHARGES FOR LATE PAYMENT: Failure to pay the tax prescribed in the Article
with the time required shall subject the taxpayer to surcharge of twenty-five percent (25%) of the
original amount tax due, such surcharge to be paid at the same time and the same manner as the
tax due.

Section 5. INTEREST ON UNPAID TAXES: Where the amount due is not paid on the date fixed
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 6. PENALTY: Any violation of the provisions of this Article shall be punished by fine
of One Thousand Pesos (Php1,000.00).

CHAPTER 3. PERMITS AND REGULATORY FEES/CHARGES

ARTICLE I. SERVICE FEES OF BRGY. PROPERTIES

Section 1. IMPOSITION OF FEE: There shall be imposed and collected following fees from
every person requesting the use of Barangay Properties and service facilities:

1. Solar Dryer Fee per cavan of rice/corn (sariwa) ------------------------------- Php1.00/cav

2. Mechanical Dryer Fee-------------------------------------------------------------------------- Php20.00/cav
 3. Use of Community Center for Private Activities
a. Like reception per day or fraction thereof-------------------------- Php75.00
b. Meeting per day or fraction thereof------------------------------------ Php40.00
c. Storage per day or fraction thereof------------------------------------- Php35.00
4. Chairs--------------------------------------------------------------------------------------------------- Php5.00/pc
a. If lost or damaged, the borrower who is a non-resident shall, in addition to the
fees, change the lost/damaged chairs
b. If lost or damaged, the borrower who is a resident shall change the
lost/damaged chairs
5. Tables:
a. Small Tables-------------------------------------------------------------------------- Php10.00/pc
b. Long Tables--------------------------------------------------------------------------- Php50.00/pc
i. If lost or damaged, the borrower who is a non-resident shall, in addition
to the fees, change the lost/damaged chairs
ii. If lost or damaged, the borrower who is a resident shall change the
lost/damaged chairs
6. Open Space owned by the barangay------------------------------------------------ Php2.00/sq.m
7. Hollow Block Curing-------------------------------------------------------------------------- Php0.10/pc
8. Kitchen Utensils (Barangay Property) --------------------------------------------- Php30.00/doz.
If damaged or lost, the borrower shall, in addition to the fees, change the damaged/lost
kitchen utensils.

ARTICLE II. REGULATORY FEES

Section 1. BARANGAY CLEARANCE: There shall be collection from the following fees from
every person requesting for documents and other copies of official records from the barangay.

1. Barangay Clearance:
a. Local Employment---------------------------------------------------------------- Php30.00
b. Social Services----------------------------------------------------------------------- Php30.00
c. Overseas Employment---------------------------------------------------------- Php50.00
d. Business Clearance---------------------------------------------------------------- Php60.00
 e. Construction of Building and Houses---------------------------------- Php30.00
f. Repair and Renovation of Building and Houses------------------ Php30.00
g. Demolition Clearance ----------------------------------------------------------- Php30.00
h. Large Cattle Clearance---------------------------------------------------------- Php30.00
i. Agri-Machineries Clearance (Loan Collateral) -------------------- Php30.00
2. Excavation Clearance------------------------------------------------------------------------- Php30.00
3. Quarry Application Clearance to operate quarry---------------------------- Php300.00
4. Use of Weights and Measures/Head of Pig-------------------------------------- Php10.00
5. Permit to Slaughter Animals and Fowls
a. Large Cattle/Head----------------------------------------------------------------- Php100.00
b. Fowls/Head---------------------------------------------------------------------------- Php20.00
6. Certified true copy or photocopy of Documents:
a. Photocopy per page------------------------------------------------------------- Php10.00
b. Certified copies of any document/record of which
any person entitled to demand and receive a copy
of which-------------------------------------------------------------------------------- Php10.00

Section 2. BARANGAY PERMIT: The following shall be collected from every person who
conducts the following:
1. Holding Special Occasions---------------------------------------------------------------- Php 70.00
2. Transporting Animals to Other Places (per head)-------------------------- Php 50.00
3. Commercial Poultry and Fowls Production(per head)------------------- Php 0.50
4. Commercial Breeding of Fighting Cocks which is more than that
exempted under existing laws (per head) -------------------------------------- Php 20.00
5. Commercial Piggery, Above 3 heads (per head)----------------------------- Php 10.00
6. Food Catering (Non-Resident of Barangay)------------------------------------ Php 100.00
7. Sound System (Non-Resident of Barangay)------------------------------------ Php 100.00

Section 3. TIME OF PAYMENT: The fees shall be paid to the Barangay Treasurer at the time
of request, written or otherwise for the issuance of Barangay Permit or copy of any record or
documents is made.
 Section 4. PENALTY: Any violation of the provisions of this Article shall be punished by fine
of One Thousand Pesos (Php1,000.00).

ARTICLE III. OTHER FEES/CHARGES

Section 1. IMPOSITION OF FEES: There shall be fee collection for privilege of doing business
in the barangay.
1. Itinerant amusement games/theater and the
like during fiesta/special occasions--------------------------------------------------- Php500.00
2. Itinerant Palay Traders, not residing at the
Municipality of Echague, Isabela
a. Four Wheeler Vehicles----------------------------------------------------------------- Php 50.00
b. Six Wheeler Vehicles-------------------------------------------------------------------- Php 70.00
c. Ten Wheeler Vehicles and Above------------------------------------------------ Php100.00
3. Itinerant Junk Dealer, not residing in Roxas------------------------------------- Php 40.00
4. Itinerant Hog Buyers, not residing in Roxas------------------------------------- Php 50.00
5. Large Cattle Buyers, not residing in Roxas--------------------------------------- Php 60.00
6. Duck Grazing/Head (Resident)----------------------------------------------------------- Php 0.50
7. Duck Grazing/Head (Non-Resident)--------------------------------------------------- Php 1.00
8. Poundage Fee:
a. Large Cattle----------------------------------------------------------------------------------- Php100.00

b. Other Animals------------------------------------------------------------------------------- Php 30.00

9. Videoke Machine/Unit/Year---------------------------------------------------------------- Php150.00

Section 2. FEES ON COCKFIGHTS AND COCKPITS: There shall collected fees on cockpits and
cockfights at the following rates:
1. Cockpit permit per year---------------------------------------------------------------------- Php3000.00
2. Cockfights:
a. Ordinary cockfight/fight------------------------------------------------------- Php 30.00
b. Derby cockfight/fight------------------------------------------------------------ Php 50.00
 Section 3. FEES ON PLACES OF RECREATION: There shall be collected an annual fee at the
rates provided hereunder from every owner or operator of a place of recreation which charge
admission fees.
1. Resorts/Swimming Pool ------------------------------------------------------------------- Php300.00
2. Night Clubs----------------------------------------------------------------------------------------- Php200.00
3. Others:
a. Billiard Table------------------------------------------------------------------------- Php100.00
b. Pool Table----------------------------------------------------------------------------- Php 50.00

Section 4. FEES ON REGISTRATION OF AGRI-MACHINERIES: There shall be imposed a

registration fee for each Agri-machinery at the following rates:
1. Hand Tractors----------------------------------------------------------------------------------- Php100.00
2. Tractors (Heavy) ------------------------------------------------------------------------------ Php200.00
3. Tractors (Light)-------------------------------------------------------------------------------- Php100.00
4. Rice Thresher------------------------------------------------------------------------------------ Php100.00
5. Corn Sheller-------------------------------------------------------------------------------------- Php150.00

Section 5. FILING FEE FOR CASES FILED WITH THE LUPONG TAGAPAMAYAPA: The amount
of Php25.00 shall be collected for the filing of charges in the Lupong Tagapamayapa. In case the
offender shall be penalized with a fine, the amount equivalent to 25% of the fine shall be collected
from the respondent and the same shall accrue to the Lupon Funds.
Section 6. SECRETARY FEE: All written private agreements/contracts in which the Punong
Barangay’s certification or signature is requested by the contracting party/ies shall be registered
with the Barangay Secretary. A fee amounting to two hundred pesos (PhP200.00) shall be charged
for such service. A copy of the agreement/contract shall be kept by the Barangay Secretary for
reference.

Section 7. COLLECTION FEE: All collection cases solved in the Lupong Tagapamayapa shall
be charged one percent (1%) of the amount involved but in no case shall such amount be more than
two hundred pesos (PhP200.00). Said amount shall be paid by the respondent. If the case involves
Damage to Property, the amount to be collected shall be turned over to the complainant.
 Section 8. PENALTY: Any violation of the provisions of this Article shall be punished by fine
of One Thousand Pesos (Php1,000.00).

ARTICLE IV. CEMETERY FEE

Section 1. IMPOSITION OF FEES: There shall be fee collected from the bereaved family on
the following:
A. Burial Permit Fee----------------------------------------------------------------------------- Php 75.00
B. Fee for Exhumation of Cadaver------------------------------------------------------ Php 50.00
C. Fee for Disinterment or Removal of Cadaver-------------------------------- Php 50.00
D. Transfer of Cadaver------------------------------------------------------------------------- Php 50.00
E. Fee for one concrete pantheon------------------------------------------------------ Php250.00

Section 2. TIME OF PAYMENT: The fee shall be paid to the Barangay Treasurer one day
before the interment, exhumation, or transfer of cadaver.

Section 3. PENALTY: Any violation of the provisions of this Article shall be punished by fine
of One Thousand Pesos (Php1,000.00).

ARTICLE V. TOLL FEE/CHARGES

Section 1. IMPOSITION OF FEES: There shall be fees/charges collected from operators of

motor vehicles passing through or using Barangay Roads and Bridges which was funded and
constructed by the Barangay at the following rates:

1. Heavy Vehicles:
a. Ten Wheeler and Above------------------------------------------------------ Php35.00
b. Six Wheeler Trucks-------------------------------------------------------------- Php25.00
c. Forward-------------------------------------------------------------------------------- Php25.00
d. Elf------------------------------------------------------------------------------------------ Php25.00
2. Passenger Jeepneys------------------------------------------------------------------------- Php10.00
 3. Toll fees imposed by private landowners
passing in their farmlands bringing out
quarry resources:
a. Ten Wheeler------------------------------------------------------------------------- Php10.00
b. Six Wheeler-------------------------------------------------------------------------- Php 5.00

Section 2. TIME OF PAYMENT: The fee shall be paid to the landowner 25% of the fee
collected shall accrue to the Barangay to be properly receipted by the Barangay Treasurer.

Section 3. EXEMPTION: No such toll fees or charges shall be collected from the following:
1. Officers and enlisted men of the Armed Forces of the Philippines;
2. Members of the Philippine National Police on Mission;
3. Physically handicapped and disabled citizens with approved program of works of the
LGU concerned;
4. Post Office personnel delivering mails.

Section 4. PENALTY: Any violation of the provisions of this Article shall be punished by fine
of One Thousand Pesos (Php1,000.00).

ARTICLE VI. TALIPAPA

Section 1. IMPOSITION OF FEES: There shall be fee collected from every person who applies
for doing business selling meat, fish, vegetables, fruits as occupants of stall from a portion of
roads, and lot by the Brgy. Government.

1. Stall Occupant
a. Area of Road or Brgy. Lot Occupied----------------------------------- Php6.00/sq.m
 CHAPTER 4. FINAL PROVISIONS

ARTICLE I. EFFECTIVITY CLAUSE

Section 1. SEPARABILITY CLAUSE: If for any reason any provision or part of this Code is declared not
valid, suspended or revoked by competent authorities, such judgment shall not affect or impair the
remaining provisions or parts which shall to be in force and effect.

Section 2. APPLICABILITY CLAUSE: All other matters relative to the impositions in this Code
shall be governed by pertinent provisions of existing laws and other ordinance.

Section 3. REPEALING CLAUSE: All ordinances, rules and regulations or parts thereof in
conflict with, or inconsistent with any provisions of this Code are hereby repealed or modified
accordingly.

Section 4. EFFECTIVITY: This Code shall take effect immediately ten (10) days from the date
thereof is posted at the entrance of Barangay Hall, in at least two (2) conspicuous places in the
barangay.

UNANIMOUSLY ENACTED this _________ day of ______________, 2018.

I HEREBY CERTIFY, to the correctness of the foregoing ordinance which was enacted by the
Sangguniang Barangay of ______________, Echague, Isabela, duly held at Barangay Hall on
________________, ____, 2018.

_____________________________

Barangay Secretary

A P P R O V E D:

________________________________ ________________________________
 Sangguniang Barangay Member Sangguniang Barangay Member

________________________________ ________________________________
Sangguniang Barangay Member Sangguniang Barangay Member

________________________________ ________________________________
Sangguniang Barangay Member Sangguniang Barangay Member

________________________________ ________________________________
Sangguniang Barangay Member SK Chairperson

________________________________

Punong Barangay