PRESENT: Hon. Harris Glenn D.

Puyot, City Vice-Mayor/

Presiding Officer
Hon. Robert N. Cong, SP Member/
Plenary Floor Leader
Hon. Salutario B. Cuasito, SP Member
Hon. Leo M. Jongko, SP Member
Hon. Lito B. Bulasa, SP Member
Hon. Lorito Q. Maragañas, SP Member
Hon. Phillip D. Ramirez, SP Member
Hon. Alicia C. Funcion, SP Member
Hon. Daniel O. Racaza, SP Member
Hon. Raykito M. Kittilstvedt, SP Member
Hon. Rufo O. Dagani, Jr., SP Member/Liga ng Brgy. Pres.

ABSENT: Hon. Nieva C. Famador, SP Member

(On Sick Leave)
Hon. Keziah Shaira B. Angel, SP Member/SK Fed. Pres.

CITY ORDINANCE NO. 2013-011

AN ORDINANCE ESTABLISHING THE AWARD SYSTEM FOR
OUTSTANDING TAXPAYERS IN THE CITY OF CABADBARAN,
AND FOR OTHER PURPOSES.

EXPLANATORY NOTE

The City Government of Cabadbaran acknowledges the indispensability of the

taxpayers role in the pursuit of the city in attaining its vision of sound fiscal autonomy.

As a sort of reciprocity, the city aims to confer appropriate awards for those
outstanding taxpayers who will qualify in the standards set forth by this Ordinance.
The giving of awards is also a sort of strategic system whereby all taxpayers may be
encouraged to act promptly on their responsibility to the government. Hence, this
Ordinance.

NOW THEREFORE

BE IT ORDAINED, by the 3rd Sangguniang Panlungsod of Cabadbaran City,

Agusan del Norte, in its 5th Regular Session assembled, that;

SECTION 1. TITLE. This Ordinance shall be known as Taxpayers Award

System Ordinance.

SECTION 2. MANDATE. There shall be an established award system for

the outstanding taxpayers in the City of Cabadbaran in every year. The City Treasurer’s
Office is tasked to manage and administer the implementation of this Ordinance.
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SECTION 3. MECHANICS. The following requisites shall strictly be observed

in choosing outstanding taxpayers in every category.

REAL PROPERTY TAX CATEGORY

1. The year covered is Current Year.

2. Taxpayer has no delinquency for three (3) consecutive years immediately
preceding the year of awarding.

BUSINESS TAX CATEGORY

1. The year covered is the Current Year.

2. Taxes are paid within the first twenty days of January or within the
scheduled renewal of business permits and licenses.
3. Payments are made in lump sum or at one-time only.
4. Taxpayer incurred no delinquency for three (3) consecutive years
immediately preceding the year of awarding.
5. Ranking is based on the amount of tax paid by category.
6. The business operating within the City may include a branch or sales
outlet only.

EARLY BIRD TAXPAYERS CATEGORY

1. The year covered is Current Year, all for real property tax, business tax,
motorized tricycle.
2. No tax delinquency for three (3) consecutive years immediately preceding
year. (Current Year).
3. For real property taxpayers, must be the first 25 advance payor, per
category (e.g. payment is made in advance during the previous year).
4. For business taxpayers, the taxes, fees and charges are paid within the
first three (3) working days of the scheduled dates of renewal dated
January 2, 3, 4, and payment was made in lump sum or one-time only,
up to twenty (20) taxpayers only.
5. For tricycles, the taxes, fees and charges are paid within the first three
(3) working days of January.

SECTION 4. CATEGORY. The following taxpayers are categorized into;

1) Top Real Property Taxpayers

1.1 Corporate Taxpayers
Large Scale – with total amount paid of more than 10,000.00
Medium Scale – with total amount paid of 4,001.00 to 9,999.00
Small Scale – with total amount paid of 1,000.00 to 4,000.00
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1.2 Individual Taxpayers

Large Scale – with total amount paid of more than 10,000.00
Medium Scale – with total amount paid of 5,000.00 to 9,999.00
Small Scale – with total amount paid of 1,000.00 to 4,999.00

2) Business Tax Top Taxpayers

2.1 Corporate Taxpayers
Large Scale – with total amount paid of more than 50,000.00
Medium Scale – with total amount paid of 30,000.00
To 49,999.00
Small Scale – with total amount paid of 10,000.00 to 29,999.00

2.2 Single Proprietor Taxpayers

Large Scale – with total amount paid of more than 50,000. 00
Medium Scale – with total amount paid of 10,001.00
to 49,999.00
Small Scale – with total amount paid of 5,000.00 to 10,000.00

3) Early Bird Taxpayers

3.1 Real Property Taxpayers (individual/corporate)
3.2 Business Taxpayers (single proprietorship or corporate)
3.3 Tricycles

SECTION 5. AWARDS AND CERTIFICATES.

The awardees shall receive corresponding plaques and certificates as the case
may be.

SECTION 6. APPROPRIATION. There shall be an appropriation of not less

than Two Hundred Thirty Thousand (P230,000.00) Pesos for the realization of this
Ordinance.

SECTION 7. SEPARABILITY CLAUSE. Should any provision of this

Ordinance be declared invalid or unconstitutional by the Sangguniang Panlalawigan or
by any court of competent jurisdiction, all other provisions which are not declared
so shall remain in full force and effect.

SECTION 8. APPLICABILITY CLAUSE. All other related matters not

specifically provided in this Code shall be governed by the pertinent provisions of
the existing applicable laws or ordinances.
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SECTION 9. REPEALING CLAUSE. All Ordinances inconsistent with this

Ordinance are hereby repealed or modified accordingly.

SECTION 10. EFFECTIVITY CLAUSE. This Ordinance shall take effect upon
approval.

ENACTED AND APPROVED: AUGUST 7, 2013

Author : HON. SALUTARIO B. CUASITO

Co-Authors : HON. PHILLIP D. RAMIREZ
HON. LITO B. BULASA
HON. DANIEL O. RACAZA
Movant : HON. SALUTARIO B. CUASITO
Seconder : HON. ROBERT N. CONG

CERTIFIED CORRECT:

HARRIS GLENN D. PUYOT

City Vice-Mayor
Presiding Officer

ROBERT N. CONG SALUTARIO B. CUASITO

SP Member/ SP Member
Plenary Floor Leader

LEO M. JONGKO LITO B. BULASA

SP Member SP Member

NIEVA C. FAMADOR PHILLIP D. RAMIREZ

SP Member SP Member
(On Sick Leave)
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LORITO Q. MARAGAÑAS ALICIA C. FUNCION

SP Member SP Member

DANIEL O. RACAZA RAYKITO M. KITTILSTVEDT

SP Member SP Member

RUFO O. DAGANI, JR. KEZIAH SHAIRA B. ANGEL

SP Member/ SP Member/
Liga ng Brgy. Pres. City SK Fed. Pres.
(Absent)

ATTESTED:

NELIA T. PINUNGGAN
Secretary to the Sangguniang Panlungsod Submitted to the Mayor:
Date: _____________

APPROVED:

DALE B. CORVERA
City Mayor
lmbctord2013011