Republic of the Philippines

Province of Sorsogon
City of Sorsogon
BARANGAY BALOGO BACON DISTRICT
_____________________________________________________________________________________

OFFICE OF THE SANGGUNIANG BARANGAY

EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF THE

SANGGUNIANG BARANGAY OF BALOGO BACON DISTRICT, SORSOGON CITY
HELD AT BARANGAY HALL ON APRIL 16, 2023 AT 5:00 P.M.

Present:
Hon. Hector E. Enaje - Punong Barangay /Presiding Officer
Hon. Jasmin D. Bolaños - Barangay Kagawad
Hon. Ramil D. Dimaano Sr. - Barangay Kagawad
Hon. Norlito D. Bolima - Barangay Kagawad
Hon. Amparo D. Dichoso - Barangay Kagawad
Hon. Rebecca M. Cabardo - Barangay Kagawad
Hon. Rogelio D. Doringo - Barangay Kagawad
Hon. Mory D. Dinglasan - Barangay Kagawad
Hon. Mario B. Dichoso Jr. - SK Chairman
Marielle D. Cate - Barangay Secretary
Lilibeth C. Bacud - Barangay Treasurer

Members Absent: none

BARANGAY TAX ORDINANCE No. 001

Series of 2023

LOCAL TAX CODE OF BARANGAY BALOGO, BACON DISTRICT, SORSOGON CITY

THAT;
CHAPTER I
General Provision

Section 1. This ordinance shall be known as the local tax code of Barangay Balogo, Bacon
District, Sorsogon City imposing tax on outgoing livestock, Barangay Clearance and
certification on land timber permit.

Section 2. SCOPES AND APPLICATION – This code shall govern the levy, assessment, and
collection of taxes, fees, charges and after impositions within the territorial jurisdiction of this
Barangay Sta. Lucia Bacon District, Sorsogon City.

Section 3. DEFINITIONS OF TERMS

a.) CHARGES- refer to pecuniary liability, as rents or fees against persons or property.
b.) FEE- means a charge fixed by law or ordinance for the regulation or inspection of a
business or activity.
c.) OPERATORS- include the owner, manager, administrator or any other person who
operates or is responsible for the operation of a business establishment of undertaking.
d.) CATTLE- animals collectively, are bred for milk or butterfat production or for meat as
work animals, dual-purpose animals.
e.) HOG- omnivorous mammals having stout bodies with trick, usually bristled skin, long
broad snouts and cleft hoofs.
Section 4. BARANGAY CLEARANCE/PERMIT- There shall be collected for the issuance of
clearance by the Punong Barangay or his duly authorized representative as prescribed below:

 Sari- Sari Store 130.00

 Benefit Dance 500.00
 Pili Buyer 130.00
 Gasoline Station 500.00

Section 5.ADMINISTRATIVE PROVISIONS

Issuance of Barangay Clearance for any business or trade or activity conducted at this
locality that needs a permit from the Municipal Mayor is a requirement before the permit shall
be granted. This clearance shall be acted within seven (7) working days from the date of filling
or request for a clearance.

Section 6. SECRETARY’S AND CERTIFICATION FEES- there shall be collected from every
person a charge for services of a public officer in the discharge of his official duties and
functions for the issuance of copies of official records from every office at the following rates as
fixed by the ordinance:

Certification fee for:

 Certification for Residency 50.00
 Certification of Clearance 70.00
 Certification for Loan Purposes 50.00
 Certification 50.00
 Carabao (per head) 50.00
 Piglets (per head) 50.00

Section 7. Administrative Provisions – subject clearances and certification shall be issued by

concerned offices only after payment of corresponding fees.

Section 8. Responsibility of the Treasurer-the Barangay Treasurer shall be secondarily

responsible for the acts done by his/her deputy.

CHAPTER II
General Administrative Provision

Section 9. COLLECTION- unless specifies all taxes, fees, and charges due to this barangay shall
be collected by the Barangay Treasurer of his/her duty authorized representatives.

Section 10. ISSUANCE OF RECIEPTS-it shall be the deputy of the Barangay Treasurer of
his/her authorized representative to issue to issue the required official receipt to the person
paying the tax, fee or charge wherein the date, amount, name of the person paying and the
account for which it is paid as shown.

Section 11. ACCOUNTING OF COLLECTIONS-unless otherwise provided in this ordinance,

all moneys collected by the virtue of this ordinance shall be collected for in accordance with the
provisions of existing laws, rules and regulations and credited to the General Fund (GF) of the
Barangay.
CHAPTER III
General Penal Provisions
Section 12. PENALTIES FOR VIOLATION OF TAX ORDINANCE- any person or persons
who violates any of the provisions of the ordinance or the rules and regulations promulgated by
the authority of this ordinance shall upon conviction be furnished by a fine of not less than Five
Hundred (P 500.00) pesos nor more than One Thousand Pesos (1,000.00) at the discretion of the
court.
CHAPTER IV
Final Provisions

Section 13. SEPARABILITY CLAUSE- if for any reason, any provision, section or part of this
code is declared not valid by a court of competent jurisdiction or suspended or revoked by the
Sangguniang Bayan , such judgment shall not be affect or impair the remaining provisions,
sections or parts thereof which shall remain or continue to be in full force and effects.

Section 14. APPLICABILITY CLAUSE- all other matters relating to the impositions in this code
shall be governed by pertinent provision of existing laws and other ordinances.

Section 15. REPEALING CLAUSE- all ordinances, rules and regulations or parts thereof, in
conflict with, or inconsistent with any provisions of the code, are hereby repealed, amended or
modified accordingly.

Section 16. EFFECTIVITY- this code shall take effect upon review and approval of the
Sangguniang Bayan upon completion of its publication.

I HEREBY CERTIFY, to the correctness of the foregoing Tax Ordinance N0. 001 series of 2023,
otherwise known as the Barangay Tax Code of Barangay Balogo, Bacon District, Sorsogon City
which was duly enacted by the Sangguniang Barangay during its regular session held at the
Barangay Hall on April 16, 2023. This was approved by the body during the time of 5:00 pm.

Hon. HECTOR E. ENAJE

Punong Barangay/Presiding Officer

Hon. JASMIN D. BOLAÑOS Hon. RAMIL D. DIMAANO SR. Hon. NORLITO D. BOLIMA
Barangay Kagawad Barangay Kagawad Barangay Kagawad

Hon. AMPARO D. DICHOSO Hon. REBECCA M. CABARDO Hon. ROGELIO D. DORINGO

Barangay Kagawad Barangay Kagawad Barangay Kagawad

Hon. MORY D. DINGLASAN Hon. MARIO B. DICHOSO JR.

Barangay Kagawad SK Chairman

MARIELLE D. CATE LILIBETH C. BACUD

Barangay Secretary Barangay Tresurer