Proposed Ordinance No.

2022-____
ORDINANCE GRANTING RELIEF ON SURCHARGES AND INTERESTS ON LOCAL TAX ON
TRANSFER OF REAL PROPERTY OWNERSHIP
Sponsored by: The Committee on Ways and Means

BGen. Benedicto C. Corona (Ret.)

Chairperson

Hon. Kristel N. Guelos

Vice Chairperson

Members:
Hon. Herman R. De Sagun
Hon. Isidro M. Fruelda
Hon. John Kennedy N. Macalindong

WHEREAS, Republic Act (RA) No. 11213, otherwise known as, “An Act Enhancing
Revenue Administration and Collection by Granting an Amnesty on All Unpaid Internal
Revenue Taxes Imposed by the National Government for Taxable Year 2017 and Prior Years
with Respect to Estate Tax, Other Internal Revenue Taxes, and Tax on Delinquencies” was
enacted primarily to protect and enhance revenue administration and collection, and make the
country’s tax system more equitable, by simplifying the tax compliance requirements;

WHEREAS, on June 30, 2021, Section 6 of RA 11213 was amended through RA 11569,
providing for the extension of the estate tax amnesty;

WHEREAS, the Department of Finance – Bureau of Local Government Finance (DOF-

BLGF) released Memorandum Circular (MC) No. 010.2022 providing for the Supplemental
Guidelines on the Grant of Relief on Surcharges and Interests on Local Tax on Transfer of Real
Property Ownership in support of RA 11569;

WHEREAS, the DOF-BLGF MC emphasized the need for local government units
(LGUs) to comply with the guidelines on the grant of relief in support of the Estate Tax Amnesty
Program of the national government;

WHEREAS, the DOF-BLGF MC provides that the grant of relief by LGUs shall be
authorized under a duly enacted Ordinance;

NOW, THEREFORE, upon the recommendation of the Committee on Ways and Means,
BE IT ENACTED by the Sangguniang Panlungsod of the City of Tanauan, that:

Section 1. Definition of Terms. As used in this Ordinance, the following terms shall be
defined as follows:

a. Estate – refers to the real property owned by a person after death

b. Decedent/s – refer to the person who has died and owner of the estate

c. Heir – refers to the one legally entitled to inherit the property or estate

d. Administrator of the Estate – refers to the administrator of the estate appointed by

the court who maybe an individual or corporation
 e. Executor of the Estate – refers to the person appointed in a will to manage and
distribute a deceased person’s estate

f. Succession – refers to the transfer of rights and obligations of the deceased to his/her
legal heir/s

Section 2. Grant of Relief. The grant of relief shall be imposed only on all surcharges
and interests on local transfer taxes on estates of decedent/s who died on or before December 31,
2017.

Section 3. Who May Avail. The relief shall be availed by the legal heir/s, administrator
or executor of the estate.

Section 4. Application. The grant of relief shall be applied to transfer on real property
ownership by succession only, and in no case shall it apply to other kinds of transfer.

Section 5. Period of Availment. The legal heir/s, administrator or executor may avail of
the relief upon the effectivity of this Ordinance until June 14, 2023.

Section 6. Implementation. The Office of the City Treasurer shall ensure the proper
implementation of the provisions of this Ordinance.
The City Information Office and Liga ng mga Barangay shall be in charge of the
information-dissemination.

Section 7. Effectivity. This Ordinance shall take effect fifteen (15) days after publication
in a newspaper of local circulation.

ENACTED this _____ day of ______2022 at the City of Tanauan.