O1373-16 Revenue Code of The City of Las Piñas (2016)

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Sponsored by Councilors Henry C. Medina and Mark Anthony G. Santos
Co-Sponsored by Councilors Carlo R. Aguilar, Filemon C. Aguilar III, Florante S. dela Cruz, Danilo V.
Hernandez,Alfredo L. Miranda, Buenaventura F. Quilatan, Rubymar M. Ramos, Bonifacio C.
Riguera, Renan H. Riguera, Ignacio B. Sangga and Rogelio M. Alejandro
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CITY ORDINANCE NO.1373-16

Series of 2016
AN ORDINANCE ENACTING THE 2016 REVENUE CODE OF THE CITY

OF LAS PIÑAS.
WHEREAS, Article IV Section 8, Paragraph 2 (bb) of Republic Act No.8251

otherwise known as the "Charter of the City of Las Piñas", states that, "Subject to the
provisions of Book II of Local Government Code and applicable laws and upon the
majority vote of all the members of the Sangguniang Panlungsod, enact ordinances
levying taxes, fees and charges, prescribing the rate thereof for the general and specific
purpose, and granting tax exemptions, incentives or relief"; and Paragraph 3 (aa) "Fix
and impose reasonable fees and charges for all services rendered by the City
Government to private persons or entities";
WHEREAS, Section 129 of Republic Act No.7160, otherwise known as the "Local
Government Code of 1991" states that, "Each local government unit shall exercise its
power to create its own sources of revenue and to levy taxes, fees and charges subject
to the provisions herein, consistent with the basic policy of local autonomy";
WHEREAS, Section 191, of the same Code, provides that, "The local government
units shall have the authority to adjust the tax rates as prescribed herein not often than
once every five (5) years, but in no case shall such adjustment exceed ten percent
(10%) of the rates fixed under this code";
WHEREAS, Section 151, also of the same Code, states that, "The rates of taxes
that the City may levy may exceed the maximum rates allowed for the province or
municipality by not more than 50% except the rates of professional and amusement
taxes";
WHEREAS, Municipal Ordinance No.104-92, Series of 1992, otherwise known as

the "Revenue Code of the Municipality of Las Piñas" was enacted by the Sangguniang
Bayan on December 15, 1993 and was amended by Municipal Ordinance No.277-96,
entitled: "An Ordinance Amending Certain Provisions/Sections of Municipal Ordinance
No.104-92" on July 5, 1996, and was further amended by the enactment of City
Ordinance No.539-01 Series of 2001, on November 21, 2001;
WHEREAS, there is a need to update the twenty-four (24) year old Business Tax
Rates as per Municipal Ordinance No.104-92 and fifteen (15) year old Regulatory Fees
and User Charges as per City Ordinance No.539-01, Series of 2001, to meet the
demands of improved social services for the people and the increasing expenditures on
infrastructure facilities for educationhealth, traffic, environment and waste
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CITY ORDINANCE NO.1373-16, Series of 2016. "AN ORDINANCE ENACTING THE 2016 REVENUE CODE
OF THE CITY OF LAS PIÑAS".
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management, disaster risk reduction management, livelihood trainings and

development, and programs for the informal sectors.
NOW, THEREFORE:
BE IT ORDAINED, as it is HEREBY ORDAINED by the Sangguniang Panlungsod of

Las Piñas, in session duly assembled, that:
CHAPTER I – GENERAL PROVISIONS
SECTION 1. Title. This Code shall be known as the REVENUE CODE OF THE CITY OF
LAS PIÑAS OF 2016.
SECTION 2. Scope. This code shall govern the taxing and revenue raising powers of
the City of Las Piñas as geographically defined under existing laws.
CHAPTER II – DEFINITION OF TERMS
SECTION 3. Definition of Terms.
1. Agricultural Product - include and refers to the yield of the soil such as
corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco root crops,
vegetables, fruits, flowers, and their by-products; ordinary salt; all kinds of
fish; poultry; and livestock and animals products, whether in their original
form or not.
The phrase whether in their original form or not refers to the transformation
of said products by the farmer, fisherman producer, or owner through the
application of processes to preserve or otherwise to prepare said products
for the market such as freezing, drying, salting, smoking, or stripping for
purposes of preserving or otherwise preparing said products for the market.
Agricultural products as defined include those that have undergone not only
simple but even sophisticated processes employing advanced technological
means in packaging like dressed chicken or ground coffee in plastic bags or
“styropor” or other packaging materials intended to process and prepare
the products for the market.
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2. Actual Use – the purpose for which the real property is principally or
predominantly utilized by the person in possession thereof.
3. Advertising Agency - includes all persons who are engaged in business of

advertising for others by means of billboards, posters placards, notices
signs, directories, pamphlets, leaflets, handbills electric or neon lights
airplanes, balloons or media, whether in pictorial or reading form.
4. Amusement - is a pleasurable diversion and entertainment. It is

synonymous to relaxation, avocation, pastime or fun
5. Amusement Places - include theaters, cinemas, concert halls, circuses and

other places of amusement where one seeks admission to entertain oneself
by seeing or viewing the shows or performances. They also include those
places where one seeks admission to entertain himself by direct
participation.
6. Assessed Value - the fair market value of the real property multiplied by
the assessment level. It is synonymous to taxable value.
7. Assessment - refers to the act or process of determining the value of the

real property, or portion thereof subject to tax, including the discovery
listing, classification and appraisal of the property.
8. Assessment Level - the percentage applied to the market value of a real

property to determine its assessed or taxable value.
9. Banks and other Financial Institutions - include banks, offshore banking

non-bank financial intermediaries, lending investors finance and investment
companies, investment houses pawnshops, money shops, insurance
companies, stock markets stock brokers and dealers in securities and
foreign exchange including pre-need companies, as defined under
applicable law, or rules and regulations.
10. Bar - includes any place where intoxicating and fermented liquors or malt
are sold, even without food, where hired hostesses and/or waitresses are
employed; and where customers may dance to music not rendered by a
regular dance orchestra or musicians hired for the purposes; otherwise, the
place shall be classified as a dance hall or night or day club. A cocktail
lounge or beer garden is considered a bar even if there are no hostesses or
waitresses to entertain customers.
11. Boarding House - includes any house where people receive regular meal
when staying therein for a fee or where boarders are accepted for
compensation by the week or by the month or where meals are served to
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boarders only. A pension inn (or pension house) shall be considered a

boarding house unless, by the nature of its services and facilities, it falls
under another classification
12. Brewer - includes all persons who manufacture fermented liquors of any
description for sale or delivery to others, but does not include
manufacturers of tuba, basi, tapuy, or similar domestic fermented liquors,
whose daily production does not exceed two hundred (200) gauge liters.
13. Building – all kinds of structure more or less permanently attached to a

piece of land excluding those which are merely super-imposed on the soil.
14. Business - means trade or commercial activity regularly engaged in as a

means of livelihood with a view to profit;
15. Business Agent (Agente de negocio) -includes all persons who act as
agents of others in the transaction of business with any public officer, as
well as those who conduct collecting, advertising, employment, or private
detective agencies.
16. Business Center - a place for business transactions; a place for

transacting business as well as collecting, advertising, purchasing a product
or service.
17. Cabaret/Dance Hall - includes any place or establishment where dancing is

permitted to the public in consideration of any admission, entrance, or any
other fee paid on, before, or after the dancing , and where professional
hostesses or dancers are employed.
18. Calibration - shall herein refer to the act, method, or process of (1) testing
the accuracy of a dispensing pump meter in delivering gasoline; or (2)
measuring that the actual quantity of gas being dispensed is within the
tolerable minimum quantity as determined under Department of Energy
(DoE) Rules and Circulars.
19. Call Center - refers to the telecommunication business dealing with

customers’ phone calls: a place that handles high-volume incoming
telephone calls on behalf of a large organization; a functional area within an
organization or an outsourced, separate facility that exists solely to answer
inbound or place outbound telephone calls. Usually refers to a sophisticated
voice operations center that provides a full range of high-volume, inbound
or outbound call-handling service, including customer support operator
service directory assistance, multilingual customer support, credit service
card service, inbound and outbound telemarketing interactive voice
response and web-based services.
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20. Calling - means one’s regular business, trade, profession, vocation or

employment which does not require the passing of an appropriate
government board or bar examination, such as professional actors and
actresses, hostess, masseurs, commercial stewards and stewardess, etc.
21. Capital Investment - is the capital which a person puts in any undertaking
or which he contributes to the common stock of a partnership corporation
or any other juridical entity or association.
22. Carinderia - refers to any public eating place where food already cooked
are served at a price.
23. Cell Site - is a term used to describe a site where antennas and electronic
communications equipment are placed on a radio mast or tower to create a
cell in a cellular network. A cell site is composed of a tower or other
elevated structure for mounting antennas, and one or more sets of
transmitter/receivers transceivers, digital signal processors, control
electronics, a GPS receiver for timing regular and backup electrical power
sources, and sheltering. A "cell site" is synonymous to a "cell tower"
although many cell site antennas are mounted on buildings rather than as
towers.
24. Charges - refers to the pecuniary liability, as rents or fees against persons
or property.
25. Cockpit - includes any place, compound, building or portion thereof, where
cockfights are held, whether or not money bets are made on the results of
such cockfights.
26. Cold Storage - the storage of things or foods in artificially cooled place for
preservation.
27. Collecting Agency - includes any person, other than a practicing attorney-
at-law, engaged in the business of collecting or suing debts or liabilities
placed in his hands, for said collection or suit, by subscribers or customers
applying and paying therefore.
28. Commissary – a store for equipment, food supplies, food production,

grocery items exclusive for food chain or restaurant and the likes.
29. Construction Contractor - shall refer to the principal contractor who has
direct contract with the contractee for a specific domestic project.
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30. Contractor - is any person, natural or juridical, not subject to professional

tax, whose activity consists essentially of the sale of all kinds of services for
a fee, regardless or whether or not the performance of the service calls for
the exercise or use of the physical or mental faculties of such contractor or
his employees.
As used in this Section, the term “contractor” shall include general

engineering, general building and specialty contractors as defined under
applicable laws; filling, demolition and salvage work contractors, proprietors
or operators of mine drilling apparatus; proprietors or operators of
dockyards; persons engaged in the installation of water system, and gas or
electric light, heat, or power; proprietors or operators of smelting plants;
engraving plating and plastic lamination establishments; proprietors or
operators of furniture shops and establishments for planning or surfacing or
recutting of lumber, and sawmills under contract to saw or cut logs
belonging to others; proprietors or operators of dry cleaning or dyeing
establishments, steam laundries and laundries using washing machines;
proprietors or owners of shops for the repair of any kind of mechanical and
electrical devices instruments apparatus, or furniture and shoe repairing by
machine or any mechanical contrivance, proprietors or operators of
establishments or lots for parking space purposes, proprietors or operators
of tailor shops, dress shops, milliners and hatters beauty parlors
barbershops, massage clinics, sauna, Turkish and Swedish baths
slenderizing and building saloons and similar establishments; photographic
studios; funeral parlors; proprietors or operators of arrastre and
stevedoring, warehousing, or forwarding establishments; master plumbers
smiths, and house or sign painters; printers, bookbinders, lithographers;
publishers except those engaged in the publication or printing of any
newspaper magazine, review or bulletin which appears at sale and which is
not devoted principally to the publication of advertisements; business
agents private detective or watchman agencies commercial and immigration
brokers, and cinematographic film owners, lessors and distributors.
31. Corporation - juridical persons established under the Corporation Code and
regulated by the Securities and Exchange Commission with a personality
separate and distinct from that of its stockholders.
It also includes partnerships, no matter how created or organized joint-

stock companies, joint accounts (cuentasenparticipacion) associations or
insurance companies but does not include general professional partnerships
and a joint venture or consortium formed of the purpose of undertaking
construction projects or engaging in petroleum, coal, geothermal and other
energy operations pursuant to an operating or consortium agreement under
a service contact with the government. General Professional partnership are
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partnerships formed by persons for the sole purpose of exercising their

common profession, or part of the income of which is derived from
engaging in any trade or business.
The term ‘resident foreign’ when applied to a corporation means a foreign

corporation not otherwise organized under the laws of the Philippines but
engaged in trade or business within the Philippines.
32. Countryside and Barangay Business Enterprise - refers to any business

entity, association or cooperative registered under the provisions of
Republic Act No.6810, otherwise known as "Magna Carta for Countryside
and Barangay Business Enterprise".
33. Dealer - is one whose business is to buy and sell merchandise goods, and
chattels as a merchant. 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.
34. Dealer in Securities - includes all persons who for their own account are
engaged in the sale of stocks, bonds, exchange, bullion coined money, bank
notes, promissory notes, or other securities. It shall also include pre-need
companies or those engaged in the sale of educational plans, health care
plans memorial plans, etc.
35. Distributor - A person or a firm, especially a wholesaler, who distributes

merchandise to retailers, usually within a specified geographic area, who is
also involved in the delivery of goods from the producers to the consumers
including such items as sales methods.
36. Domestic Construction Project – refers to a project bided out and

implemented within the territorial jurisdiction of the Philippines by any
foreign or domestic contractor.
37. Economic Life – the estimated period over which it is anticipated that a
machinery or equipment may be profitably utilized.
38. E-Commerce - it is generally used to cover the distribution marketing, sale

or delivery of goods and services by electronic means.
39. Exhibit and Event Organizer - is any person, company, or entity who shall
be responsible in organizing, arranging sponsoring and in taking control and
acting for any and all organizations, exhibits or institutions, including the
officers, agents and/or employees thereof, on all aspects of the
management or an exhibit.
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40. Exporter - means any person who is engaged in the business of exporting
articles or goods of any kind from the Philippines for sale or consumption
abroad.
41. Fair Market Value – the price at which a real property or commodity may
be sold by a seller who is not compelled to sell and be purchased by a
buyer who is not compelled to buy.
42. Fee - means a charge fixed by law or ordinance for the regulation or
inspection of a business or activity;
43. Franchise - is a right or privilege, effected with the public interest which is
conferred upon private persons or corporations, under such terms and
conditions as the government and its political subdivisions may impose in
the public welfare, security and safety.
44. General Building Contractor - is a person whose principal contracting

business is in connection with any structure built, being built, or to be built
for the support, shelter and enclosure of persons, animals, chattels or
movable property of any kind requiring in its construction the use of more
than two unrelated building trades or crafts, or to do or superintend the
whole or any part thereof. Such structure includes sewers and sewerage
disposal plants and systems, parks, playgrounds and other recreational
works, refineries, chemical plants and similar industrial plants requiring
specialized engineering knowledge and skill powerhouses, power plants and
other utility plants and installation, mines and metallurgical plants, cement
and concrete works in connection with the above mentioned fixed works. A
person who merely furnishes materials or supplies without fabricating them
into or consuming them in the performance of the work of the general
building contractor does not necessarily fall within this definition.
45. General Engineering Contractor - is a person whose principal contracting

business is in connection with fixed works requiring specialized engineering
knowledge and skill, including the following divisions or subjects; irrigation
drainage, water power water supply, flood control, inland waterways
harbors, docks and wharves, shipyards and ports, dams hydroelectric
projects, levees river control and reclamation works, railroads, highways
streets and roads, tunnels, airports and airways, waste reduction plants
bridges, overpasses, underpasses and other similar works pipelines and
other systems for the transmission of petroleum and other liquid or gaseous
substances, land-leveling and earth-moving projects, excavating, grading
trenching paving and surfacing works.
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46. Gross Receipts or Sales - the total amount of money or its equivalent
representing the contract price, compensation or service fee, including the
amount charged on 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 returns,
excise tax and value added tax.
47. Holding Company - a controlling company that has one or more

subsidiaries and confines its activities primarily to their management.
48. Hotel - includes any house or buildings or portion thereof in which any
person or persons may be regularly harbored or received as transients or
guests. A hotel shall be considered as living quarters and shall have the
privilege to accept any number of guests therein.
49. Improvement - a valuable addition made to a real property or amelioration

in its condition, amounting to more than a mere repair or replacement of
parts involving capital expenditures and labor which is intended to protect
or enhance its value, beauty, or to utility or to adapt it for new or further
purposes.
50. Importer - means any person who brings articles, good wares or
merchandise of any kind of class into the Philippines from abroad for
unloading therein, or which after entry are consumed herein or incorporated
into the general mass of property in the Philippines by persons, entities or
agencies exempt from tax which are subsequently sold, transferred, or
exchanged in the Philippines to non-exempt private persons or entities, the
purchaser or recipient shall be considered the importer thereof.
51. Independent Wholesaler - means a person other than a manufacturer

producer or importer who buys commodities for resale to persons other
than the end-users, regardless of the quantity of transaction.
52. Information Technology - may be defined as the collective term for

various technologies involved in the processing and transmitting of
information which include computing, multimedia, telecommunications,
microelectronics and their interdependencies. The term Information
Technology (IT) offering services both in the domestic and international
market shall include IT project management, applications, systems
development, applications services providers, web development
management, database design and development, computer net-working
and data communications, software development and application (includes
programming and adaptation of system software, middleware application
software, for business, media, e-commerce, education, entertainment and
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all other programs interdependent of this technology) and ICT facilities

operations/management.
Information Technology – Enabled Services refer to business lines that can

be transformed through information technology. These include activities
such as business process outsourcing and shared services, engineering and
design, animation and content creation knowledge management, remote
education, market research, travel services, finance and accounting
services, human resources services and other administrative services
(includes call centers; purchasing, data encoding, transcribing and
processing; directories) and all future programs interdependent of this
technology. Information Communications Technology are support activities
such as research and development of high-value-added ICT products and
services, education and manpower development in ICT, incubation of IT
services providers, provision for Internet services and community access.
These support activities also include content development for multi-media
or Internet purposes knowledge-based and computer enabled support
services like engineering and architectural design services and
consultancies, business process outsourcing like e-commerce, and all other
future programs and activities interdependent of this technology.
53. Investment Company and Investment House - investment companies are

entities primarily engaged in investing, reinventing trading in securities. An
investment house is an enterprise engaged in guaranteed underwriting of
securities of another person or enterprise, including securities of
government and its instrumentalities.
54. Joint Venture - is a legal organization that takes the form of a short term
partnership in which the person jointly undertakes a transaction for mutual
profit. Generally each person contributes assets and share risks. Like a
partnership joint ventures can involve any type of business transaction and
the “persons” involved can be individuals, group of individuals, companies
or corporations.
55. Levy - means an imposition or collection of an assessment, tax tribute or

fine.
56. Lessor - the owner of real property who rents it to a lessee pursuant to a
written lease or contract.
57. Lessee - a person renting real property under a written lease from the
owner (lessor).
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58. License or Permit - is a right or permission granted in accordance with law

by a competent authority to engage in some business or occupation or to
engage in some transaction.
59. Lodging House - includes any house or building, or portion thereof, in

which any person or persons may be regularly harbored or received as
transients for compensation.
60. Leasehold Improvements or Tenant’s Improvements - are fixed

improvements or additions to land or buildings, installed by and paid for by
the tenant to meet the tenant’s needs; typically removable by the tenant
upon expiration of the lease; removal causes no material damage to the
real estate.
61. Machinery - refers to machines, equipment, mechanical contrivances

instruments, appliances or apparatus which may or may not be attached
permanently or temporarily, to the real property. It includes the physical
facilities for production, the installations and appurtenant service facilities
those which are mobile, self- powered or self-propelled and those not
permanently attached to the real property which are actually, directly, and
exclusively used to meet the needs of the particular industry business or
activity and which by their very nature and purpose are designed for, or
necessary to its manufacturing, mining logging, commercial, industrial or
agricultural purposes. It includes machinery in residential property.
62. Manufacturer -includes any person who, by physical or chemical process

alters the exterior texture of form or inner substance of any raw material or
manufactured or partially manufactured product in such manner as to
prepare it for special use or uses to which it could not have been put in its
original condition, or who by any such process alters the quality of any such
raw material or manufactured or partially manufactured product so as to
reduce it to marketable shape or prepare it for any of the use of industry, or
who by any such process combines any such raw material or manufactured
or partially manufactured products with other materials products of the
same or different kinds and in such manner that the finished products of
such process or manufacture can be put to a special use or uses to which
such raw material or manufactured or partially manufactured products in
their original condition could not have been put, and who in addition alters
such raw materials or manufactured or partially manufactured products for
the purpose of their sale or distribution to others and not for his own use or
consumption.
63. Marginal Farmer or Fisherman - refers to an individual engaged in

subsistence farming or fishing which shall be limited to the sale barter or
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exchange of agricultural or marine products produced by himself and his

immediate family.
64. Market Value - shall mean the fair and prevailing monetary consideration
that a property owner is willing to part with his/her property but in no case
shall the said consideration be lower than the zonal values prescribed by
competent government agencies for a particular property.
65. Motor Vehicle - refers to any vehicle propelled by any power other than
muscular power using the public roads, but excluding road rollers, trolley
cars, street-sweepers, sprinklers; lawn mowers, bulldozers, graders, fork-
lifts, amphibian trucks, and cranes if not used on public roads vehicles
which run only on rails or tracks, and tractors, trailers, and traction engines
of all kinds used exclusively for agricultural purposes.
66. Multinational Company - shall mean a foreign company or a group of

foreign companies with business establishments in two or more countries.
67. City Waters - includes not only streams, lakes and tidal waters within the
city, not being the subject of private ownership and not comprised within
national parks, public forest, timber lands forest reserves or fishery
reserves, but also marine waters included between two drawn lines drawn
perpendicularly to the general coastline and fifteen (15) kilometers of
marine waters between them, the third line shall be equally distant from
opposite shores of the respective cities.
68. Night or day club - includes any place frequented at nighttime or daytime
as the case may be, where patrons are served food or drinks and are
allowed to dance with their partners or with professional hostesses
furnished by the management.
69. Occupation - refers to one’s regular business or employment or an activity

which principally takes up one’s time, thought and energy. It includes any
calling, business, trade, or vocation but excludes profession requiring
government examination.
70. Operator - includes the owner, manager, administrator, or any other

person who operates or is responsible for the operation of a business
establishment or undertaking.
71. Overseas Construction Project - shall mean a construction project

undertaken by a construction contractor outside the territorial boundaries of
the Philippines, paid for in acceptable freely convertible foreign-currency, as
well as construction contracts dealing in foreign-currency denominated
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fabrication works with attendant installation works outside of the

Philippines.
72. Partnership - is a juridical person, having a separate legal personality from

that of its members. Partnerships may either be general partnerships,
where the partners have unlimited liability for the debts and obligation of
the partnership, or limited partnerships, where one or more general
partners have unlimited liability and the limited partners have liability only
up to the amount of their capital contributions. It consists of two (2) or
more partners.
73. Peddler - means any person who, either for himself or on commission
travels from place to place and sells his goods or offers to sell and deliver
the same. Whether a peddler is a wholesale peddler or a retail peddler of a
particular commodity shall be determined from the definition of wholesale
dealer or retail dealer as provided in this Title.
74. Persons - refers to every natural or juridical being, susceptible of rights

and obligations or of being the subject of legal relations.
75. Profession - refers to a calling which requires the passing of an

appropriate government board or bar examination, such as the practice of
law, medicine, public accountancy, engineering, etc.
76. Privately-Owned Public Market - means those market establishments

funded and operated by private persons, natural or juridical, under
government permit.
77. Public Market -refers to any place, building, or structure of any kind
designated as such by the local board or council, except public streets
plazas, parks and the like.
78. Public Utility - electric power generating and distributing systems, road
rail, air, and water transport, postal, telegraph and radio communications
and water companies, characterized by large investments because their
optimum scale is huge. They are natural monopolies whose prices, profits
and efficiency are not subject to competitive checks and they provide
essential services to industries and constituents. The operations of public
utilities are granted through special laws or ordinances.
79. Real Estate Brokers - includes any person, other than a real estate
salesman as hereinafter defined, who for another, and for a compensation
or in the expectation or promise or receiving compensation, (1) sells, or
offers for sale, buys or offers to buy lists or solicits for prospective
purchasers, or negotiates the purchase, sale or exchange of real estate or
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interests therein; (2) or negotiates loans on real estate; (3) or leases or

offers to lease or negotiates the sale, purchase or exchange of a lease, or
rents or places for rent or collects rent from real estate or improvements
thereon; (4) or shall be employed by or on behalf of the owner or owners of
lots or other parcels of real estate at a stated salary or commission, or
otherwise to sell such real estate or any part thereof in lots or parcels. Real
estate salesman means any natural person regularly employed by a real
estate broker to perform in behalf of such broker any or all of the functions
of a real estate broker.
80. Real Estate Dealer - includes any person engaged in the business of
buying, selling or exchanging real properties on his own account as a
principal and holding himself out as a full or part time dealer in real estate.
81. Real Estate Developer - refers to any person engaged in the business of
developing real properties into subdivisions, or building houses on
subdivided lots, or constructing, improving and rehabilitating residential or
commercial units, townhouses and other similar units for his own account
and offering them for sales or lease.
82. Real Property - refers to land, building, machinery and other

improvements temporarily or permanently attached to the real property
which form part of the land.
83. Rectifier - comprises every person who rectifies, purifies, or refines distilled
spirits or wines by any person other than by original and continuous
distillation from mash, wort, wash, sap or syrup through continuous closed
vessels and pipes until the manufacture thereof is complete. Every
wholesale or retail liquor dealer who has in his possession any still or mash
tub, or who keeps any other apparatus for the purpose of distilling spirits or
in any manner refining distilled spirits, shall also be regarded as a rectifier
and as being engaged in the business of rectifying.
84. Representative Office - is foreign corporation organized and existing

under foreign laws. It does not derive income from the host country and is
fully subsidized by its head office and must be registered with Securities
and Exchange Commission.
85. Restaurant - refers to any place which provides food to the public and
accepts orders from them at a price. This term includes caterers.
86. Residents - refers to natural persons who have their habitual residence in
the province, city or municipality where they exercise their civil rights and
fulfill their civil obligations, and to juridical persons for which the law or any
other provision creating or recognizing them fixes their residence in a
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particular province, city or municipality. In the absence of such law, juridical

persons are residents of the province, city or municipality where they
conduct their principal business or occupation.
87. Retail - means a sale where the purchaser buys the commodity for his own
consumption, irrespective of the quantity of the commodity sold.
88. Retirement of Business - shall mean that business operations are stopped
completely. Any change in ownership, management and/or name of the
business shall not constitute termination. Unless stated otherwise,
assumption of the business by any new owner or manager or re-registration
of the same business under a new name will only be considered by City for
record purposes in the course of the renewal of the permit or license to
operate the business.
89. Secretary’s Fees - fees collected for services rendered for verification
and/or issuance of records and documents on file in the various offices of
the City government.
90. Shopping Center - means a building, establishment or a place or parts

thereof, leased to at least ten (10) different persons to be used principally
by them separately for selling any article, of commerce of whatever kind or
nature.
91. Social/Sports Club - is an establishment which conducts various kinds of

entertainment, sporting contests and has elaborate entertainment
amusement or sports facilities.
92. Software Development - is the efficient application of software

specification, design and implementation technologies to produce a desired
computer process.
93. Sole Proprietorship - is a business structure owned by an individual who

has full control/authority of its own and owns all the assets, personally
owes and answers all liabilities or suffers all losses but enjoys all the profits
to the exclusion of others. A Sole Proprietorship must apply for a Business
Name and be registered with the Department of Trade and Industry-
National Capital Region (DTI-NCR). In the provinces, application may be
filed with the extension offices of the DTI.
94. Specialty Contractor/Subcontractor - is a person whose operations

pertain to the performance of construction work requiring special skill and
whose principal contracting business involves the use of specialized building
trades or crafts.
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95. Theater or Cinema House - includes any edifice, building or enclosure

where motion pictures are exhibited and/or where operatic or dramatic
performances, presentations or plays, or other show are held.
96. Tiangge or Privilege Store - refers to a store or outlet which does not
have a fixed location and normally are set up in places like shopping malls
hospitals, office building, hotels, villages or subdivisions, churches, parks
sidewalks, street and other public places, for the purposes of selling a
variety of goods/services for a short duration of time or on special events.
97. Telecommunications - The breakthrough in science and technology in the

industry of long distance communications whereby electromagnetic
impulses and signals are transmitted and received through air and sound
waves, fiber optics, radio frequencies, i.e., radio, radar, sonar, televisions
telegraphy telephony, etc.
98. Vessel - includes every type of boat, craft or other artificial contrivances
used, or capable of being used, as a means of transportation on water.
99. Warehouse - any building or portion thereof where goods, wares

merchandise, articles of other personal property are received and stored.
100. Wholesale - means a sale where the purchaser buys or imports the
commodities for resale to persons other than the end-user regardless of the
quantity of the transaction. It also refers to the selling of goods in large
quantities to be retailed by others.
101. Wharfage - means a fee assessed against the cargo of a vessel engaged in
foreign or domestic trade based on quantity, weight or measure received
and/or discharged by vessels.
102. Regional or Area Headquarters (RHQ) - shall mean an office whose

purpose is to act as an administrative branch of a multinational company
engaged in international trade which principally serves as a supervision
communications and coordination center for its subsidiaries, branches or
affiliates in the Asia-Pacific Region and other foreign markets and which
does not earn or derive income in the Philippines.
103. Regional Operating Headquarters (ROHQ) - shall mean a foreign

business entity which is allowed to derive income in the Philippines by
performing qualifying services to its affiliates subsidiaries or branches in the
Philippines, in the Asia-Pacific Region and in other foreign markets.
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CHAPTER III - RULES OF CONSTRUCTION
SECTION 4. General Rules. In construing any provision of this Code, the following
rules of construction shall be observed unless inconsistent with the manifest intent of
such provisions or when its application would lead to absurdity or highly improbable
results.
a) Words and Phrases. Words and phrases shall be construed and understood
according to their common and approved usages. Words and phrases which
may require a technical, peculiar or appropriate meaning under this Code
shall be construed and understood according to such technical, peculiar or
appropriate meaning.
b) Gender and Number. Every word in the Code importing the masculine
gender shall extend and apply to both male and female. Every word
importing the singular number shall extend and apply to several persons or
things as well. Every word importing the plural number shall extend and
apply to one person or thing as well.
c) Reasonable Time. In all cases where an act is required to be done within a

reasonable time, the time shall be deemed to mean such period as may be
necessary for the prompt performance of the act.
d) Computation of Time. The time within an act is to be done as provided in

this Code or in any rule or regulation issued pursuant thereto, when
expressed in days, shall be computed by excluding the first day and including
the last day. If the last day falls on Sunday or holiday, the same shall be
excluded from the computation and the day following shall be considered the
last day.
e) Conflicting Provision of Sections. If the provisions of different sections in

the same chapter conflict with each other, the provision of the section which
is last in point or sequence shall prevail.
CHAPTER IV - CITY TAXES
ARTICLE I
TRANSFER TAX
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SECTION 5. Transfer Tax on Real Property Ownership. There is hereby imposed a

tax on the sale, donation, barter or on any other mode of transferring ownership or title
of “real property” located within the City at the rate of not more than Fifty Five (55%)
percent of one percent (1%) of the total consideration involved in the acquisition of the
property or of the fair market value in case the monetary consideration involved in the
transfer is not substantial whichever is higher.
SECTION 6. Exemption. The sale, transfer or other disposition of real property

pursuant to R.A. No. 6657 shall be exempt from this tax.
SECTION 7. Requirements. The Register of Deeds of the City shall, before registering
any deed of conveyance, require the presentation of the evidence of payment of the
Transfer Tax which is evidenced by the official receipt issued by the Office of the City
Treasurer.
The City Assessor shall likewise (make the same requirement before cancelling
the old tax declaration and before the issuance of a new one in place thereof) require
the presentation of the Official Receipt for the payment of the Transfer Tax in favor of
the City prior to the issuance of a new tax declaration along with other requirements
prescribed by this Code.
SECTION 8. Payment of Tax. It shall be the duty of the seller, donor transferor
executor or administrator to pay the Transfer Tax herein imposed within sixty (60) days
from the date of the execution of the deed of conveyance.
When the deed of transfer/conveyance was executed and/or the property owner
died but the seller, donor, transferor, executor or administrator failed to pay the
aforementioned transfer tax, the same (tax) shall be computed based on the
current/prevailing market values plus applicable penalties and surcharges regardless of
the date of such transfer and/or death of owner.
SECTION 9. Penalty for Late Payment. A penalty in the amount of twenty five (25%)
percent of the Transfer Tax due shall be assessed for failure to pay the transfer tax
after the sixty day period provided for above, plus interest of two percent (2%) per
month of the unpaid Transfer Tax including surcharges, until such amount is fully paid
but in no case shall the total interest on the unpaid amount or portion thereof exceed
thirty six (36) months.
ARTICLE II
TAX ON BUSINESS OF PRINTING AND PUBLICATION
SECTION 10. Imposition of Tax. There is hereby imposed a tax on the business of
persons engaged in the printing and/or publication of books cards, posters, leaflets
handbills, certificates, receipts pamphlets, and others of similar nature at a rate not
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exceeding Fifty Five (55%) percent of one percent (1%) of the gross annual receipts for
the preceding calendar year.
In the case of a newly started business, the tax on the business shall not exceed
one-twentieth (1/20) of one percent (1%) of the capital investment. In the succeeding
calendar year, regardless when the business started to operate, the tax shall be based
on the gross receipts for the preceding calendar year, or any fraction thereof.
SECTION 11. Exemption. The receipts from the printing and/or publishing of books or
other reading materials prescribed by the Department or Education, Culture and Sports
as school texts or references shall be exempt from the tax herein imposed.
SECTION 12. Payment of Tax. The tax shall be paid to the City Treasurer or his duly
authorized deputies on or before the twentieth of January each year.
ARTICLE III
FRANCHISE TAX
SECTION 13. Imposition of Tax. There is hereby imposed a tax on business enjoying
a franchise, notwithstanding any exemption granted by any law or other special law, at
a rate of Fifty Five (55%) percent of one percent (1%) of the gross annual receipts,
which shall include both cash sales and sales on account realized during the preceding
calendar year within its territorial jurisdiction.
In case of newly started business, the tax shall not exceed one-twentieth (1/20)
of one percent (1%) of the capital investment. In the succeeding calendar year
regardless of when the business started to operate, the tax shall be based on the gross
sales or receipts for the preceding calendar year, or fraction thereof.
SECTION 14. Exemption. Holders of certificates of Public Convenience for the

operation of public utility vehicles are exempt from the payment of the Franchise Tax.
SECTION 15. Payment of Tax. The tax shall be paid to the City Treasurer or his
deputies on or before the twentieth day of January each year.
ARTICLE IV
PROFESSIONAL TAX
SECTION 16. Imposition of Tax. There is hereby imposed on any person engaged in
the exercise or practice of his profession requiring government examination conducted
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by the Supreme Court of the Philippines or the Professional Regulations Commission,

within Las Piñas City an annual professional tax as follows:
a) P275.00
b) P200.00 –other professions not covered by Sec.16 par. (a).
Every person legally authorized to practice his profession shall pay the
professional tax to the City where he practices his profession or where he maintains his
principal office in case he practices his profession in several places; Provided however
that such person who has paid the corresponding professional tax shall be entitled to
practice his profession in any part of the Philippines without being subjected to any
other national or local tax license, or fee for the practice of such profession.
SECTION 17. Requirements. Any individual or corporation within the territorial

jurisdiction of Las Piñas City employing a person subject to professional tax shall require
payment by the said person of the tax on his profession, before employment and
annually thereafter.
Any person subject to the professional tax shall write in deeds receipts
prescriptions, reports, books of account, plans and designs, survey and maps, as the
case may be, the number of the official receipt issued for him.
SECTION 18. Time of Payment. The professional tax shall be paid annually on or
before the thirty-first (31st) day of January. Any person first beginning to practice a
profession after the month of January, must however, pay the full tax before engaging
therein. A line of profession does not become exempt even if conducted with some
other profession for which the tax has been paid.
SECTION 19. Exemption. Professionals exclusively employed in the government shall

be exempt from the payment of this tax.
ARTICLE V
AMUSEMENT TAX
SECTION 20. Imposition of Tax. There is hereby imposed an amusement tax to be

collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls,
circuses, boxing stadia, and other places of amusement at a rate of not more than ten
percent (10%) of the gross receipts from admission fees.
SECTION 21. Exemption. The holding of operas, concerts, dramas, recitals painting
and art exhibition, flower shows, medical programs literary and oratorical presentations,
except pop, rock or similar concerts shall be exempt from the payment of the tax herein
imposed subject to guidelines issued by the Department of Finance (DOF).
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SECTION 22. Deduction and Withholding of Tax. In the case of theaters or

cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or
operators and paid to the City Treasurer before the gross receipts are divided between
said proprietors, lessees or operators and the distributors of the cinematographic firms.
SECTION 23. Payment of Tax. The tax shall be due and payable within the first
twenty (20) days of the month next following that for which it is due by the proprietor
or lessee or operator concerned. The tax shall be determined on the basis of a true and
complete return of the amount of gross receipts derived during the preceding month.
SECTION 24. Penalties. If the tax is not paid within the time fixed, the taxpayer shall
be liable to pay surcharges, interests and penalties prescribed by this Ordinance. In
case of willful neglect to file return and pay the tax within the time required or in case
fraudulent return is willfully made, the taxpayer shall be subject to a surcharge of fifty
percent (50%) of the correct amount of the tax due, in addition to the interest and
penalties provided by this Ordinance.
ARTICLE VI -TAX ON DELIVERY TRUCKS,

VANS OR ANY MOTORIZED VEHICLE
SECTION 25. Imposition of Tax. There is hereby imposed an annual fixed tax for
every truck/van or any motorized vehicle used in the delivery or distribution of any
product or for servicing business customers within the City of Las Piñas, as follows:
a) 10 wheeler trucks and above P 750.00

b) 6 wheeler trucks/Van 600.00
c) 4 wheeler trucks/Van 500.00
d) Motorcycle 200.00
SECTION 26. Payment of Tax. The tax prescribed in this Article shall be paid to the
City Treasurer or his duly authorized deputies on or before the twentieth day of January
each year. In the case of a newly started business, or newly acquired motor vehicle, the
owner or operator of the same shall pay the tax before the motor vehicle is allowed to
operate in the City roads.
ARTICLE VII
COMMUNITY TAXES
SECTION 27. Imposition of Tax. There is hereby imposed a community tax on;
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a) Individuals liable to pay community tax - Every inhabitant of the Philippines

eighteen (18) years of age or over who has been regularly employed on a
wage or salary basis for at least thirty (30) consecutive working days during
any calendar year, or who is engaged in business or occupation, or who owns
real property with an aggregate assessed value of One Thousand Pesos
(P1,000.00) or more, or who is required by law to file an Income Tax Return
shall pay an annual Community Tax of Five Pesos (P5.00) and annual
additional Tax of One Peso (P1.00) for every One Thousand Pesos
(P1,000.00) of Income regardless of whether from business, exercise of
profession or from property which in no case shall exceed Five Thousand
Pesos (P5,000.00).
In the case of husband and wife, the additional tax herein imposed shall be
based upon the total property owned by them and the total gross receipts or
earnings derived by them.
b) Juridical persons liable to pay community tax - Every corporation no matter

how created or organized, whether domestic or resident foreign, engaged in
or doing business in the City shall pay an annual Community Tax of Five
Hundred Pesos (P500.00) and annual additional tax, which, in no case, shall
exceed Ten Thousand Pesos (P10,000.00) in accordance with the following
schedule:
1) For every Five Thousand Pesos (P5,000.00) worth of real property in the
City owned by it during the preceding year based on the valuation used
for the payment of the real property tax under the existing laws, found in
the assessment rolls of the assessor’s office Two Pesos (P2.00); and
2) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings

derived by it from its business in the City during the preceding year – Two
Pesos (P2.00).The dividends received by a corporation from another
corporation however shall, for the purpose of an additional tax be
considered as part of the gross receipts or earnings of said corporation.
SECTION 28. Exemptions. The following are exempted from the Community Tax:
1) Diplomatic and Consular Representatives; and

2) Transient visitors when their stay in the Philippines does not exceed three (3)
months.
SECTION 29. Requirements - Community Tax Certificate. A Community Tax

Certificate shall be issued to every person or corporation upon payment of the
community tax. A Community Tax Certificate may also be issued to any person or
corporation not subject to the Community Tax upon payment of One Peso (P1.00).
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Presentation of Community Tax Certificate on certain occasions:

a) When an individual subject to the community tax acknowledges any
document before notary public, takes the oath of office upon election or
appointment to any position in the government services; receives any license
certificates or permit from any public authority; pay any tax or fee; receives
any money from any public fund; transacts other official business; or receives
any salary or wage from any person or corporation, it shall be the duty of any
person, officer or corporation, with whom such transaction is made of
business done or from whom any salary or wage is received to require such
individual to exhibit the Community Tax Certificate.
The presentation of community tax certificate shall not be required in

connection with the registration of a voter.
b) When, through its authorized officers, any corporation subject to the

community tax receives any license, certificate, or permit from any public
authority, pays any tax, or fee, receives money from public funds, or
transacts other official business, it shall be the duty of the public official with
whom such transaction is made or business done to require such corporation
to exhibit the community tax certificate.
c) The Community Tax Certificate required in the two preceding paragraphs

shall be the one issued for the current year, except for the period from
January until the fifteenth (15th) of April each year, in which case, the
certificate issued for the preceding year shall surface.
SECTION 30. Place and Time of Payment. The community tax shall be paid in the
place of residence of the individual, or in the place where the principal office of the
juridical entity is located:
a) The Community Tax shall accrue on the first day of January of each year
which shall be paid not later than the last day of February of each year.
b) If a person reaches such age upon the day the exemption ends. However, if a
person reaches the age of eighteen (18) years or otherwise loses the benefit
of exemption on or before the last day of June, he shall be liable for the
Community Tax on the day he reaches the age of eighteen (18) years or
loses the benefit of exemption on or before the last day of March, he shall
have twenty (20) days to pay the Community Tax without becoming
delinquent.
c) Persons who come to reside in the Philippines or reach the age of eighteen
(18) years on or after the first day of July of any year, or who cease to
belong to an exempt class on or after the same date, shall not be subject to
the Community Tax for that year.
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d) Corporations established and organized on or before the last day of June shall
be liable for the Community Tax for that year. But corporations established
and organized on or before the last day of March shall have twenty (20) days
within which to pay the Community Tax without becoming delinquent.
Corporations established and organized on or after the first day of July shall
not be subject to the Community Tax for that year.
e) The community tax shall be paid to the Office of the City Treasurer or his
duly authorized representative.
f) If the tax is not paid within the time prescribed above, there shall be added
penalties to the unpaid amount, an interest of twenty four percent (24%) per
annum from the due date until it is paid.
SECTION 31. Disposition of Proceeds. The proceeds of the tax shall accrue to the
general funds of the City.
The City Treasurer may deputize the Barangay Treasurer to collect the
Community Tax in their respective jurisdiction; provided however, that said Barangay
Treasurer shall be bonded in accordance with existing laws.
The proceeds of the Community Tax actually and directly collected by the City
Treasurer shall accrue entirely to the general fund of the City. However, proceeds of the
Community Tax collected through the Barangay Treasurers shall be apportioned after
deducting the cost of printing and distribution, as follows:
1. Fifty Percent (50%) shall accrue to the General Fund of the City; and
2. Fifty Percent (50%) shall accrue to the Barangay where the tax is collected.
ARTICLE VIII
BUSINESS TAXES
SECTION 32. Graduated Taxes. There is hereby imposed a graduated tax on the
following businesses:
a) On manufacturers, assemblers, repackers, processors, brewers, distillers

rectifiers, and compounders of liquors, distilled spirits and wines or
manufacturers of any article of commerce of whatever kind or nature, in
accordance with the following schedule:
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Gross Sales / Receipts Amount of Tax

For the precedingCalendar Year perAnnum
Less than P50,000.00 P 907.50
P50,000.00 or more but less 1,452.00

than P75,000.00
P75,000.00 or more but less 1,815.00
than P100,000.00
P100,000.00 or more but less than
2,420.00
P150,000.00
P150,000.00 or more but less
3,025.00
than P200,000.00
4,235.00
than P300,000.00
P300,000.00 or more but less 6,050.00
than P500,000.00
P500,000.00 or more but less 8,800.00
than P750,000.00
P750,000.00 or more but less 11,000.00
than P1,000,000.00
P1,000,000.00 or more but less 15,125.00
than P2,000,000.00
P2,000,000.00 or more but less 18,150.00
than P3,000,000.00
P3,000,000.00 or more but less 21,780.00
than P4,000,000.00
P4,000,000.00 or more but less 25,410.00
than P5,000,000.00
P5,000,000.00 or more but less
than P6,500,000.00 26,812.50
In excess of at the rate of forty one and one fourth

P6,500,000.00 percent (41.25%) of one percent
(1%) plus P26,812.50
The preceding rates shall apply only to amount of domestic sales of

manufacturers, assemblers, repackers, processors, brewers, distillers
rectifiers and compounders of liquors, distilled spirits, and wines or
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manufacturers of any article of commerce of whatever kind or nature

other than those enumerated in paragraph (c) of this Article.
b. On wholesalers, distributors, commissaries or dealers in any article of

commerce of whatever kind or nature in accordance with the following
schedules:
Gross Sales / Receipts Amount of Tax

For the preceding Calendar Year per Annum
P40,000.00 or more but less than P 726.00

P50,000.00
P50,000.00 or more but less 1,089.00
than P75,000.00
P75,000.00 or more but less 1,452.00
than P100,000.00
P100,000.00 or more but less 2,057.00
than P150,000.00
P150,000.00 or more but less 2,662.00
than P200,000.00
P200,000.00 or more but less 3,630.00
than P300,000.00
P300,000.00 or more but less 4,840.00
than P500,000.00
P500,000.00 or more but less 7,260.00
than P750,000.00
P750,000.00 or more but less 9,680.00
than P1,000,000.00
P1,000,000.00 or more but less
than P2,000,000.00 11,000.00
In excess of at the rate of fifty five percent

P2,000,000.00 (55%) of one percent
(1%) plus P11,000.00
c. On exporters, and on manufacturers, millers, producers, wholesalers

distributors, dealers or retailers of essential commodities enumerated
hereunder at a rate not exceeding one-half (1/2) of the rates prescribed in
subsections (a), (b) and (d) of this Article:
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(1) Rice and corn;

(2) Wheat or cassava flour, meat dairy products, locally manufactured
processed or preserved food, sugar, salt and other agricultural
marine, and fresh water products, whether in their original state or
not;
(3) Cooking, cooking gas, LPG and kerosene;
(4) Laundry soap,, detergents, and medicine;
(5) Agricultural implements, equipment and post-harvest facilities
fertilizers, pesticides, insecticides, herbicides, and other farm inputs;
(6) Poultry feeds and other animal feeds;
(7) School supplies; and
(8) Cement.
For purposes of this Article, the term exporters shall refer to those
who are principally engaged in business of exporting goods and
merchandise, as well as manufacturers and producers whose goods or
products are both sold domestically and abroad. The amount of export
sales shall be excluded from the total sales and shall be subject to the
rates not exceeding one half (1/2) of the rates prescribed in subsections
(a), (b) and (d) of this Article.
Taxpayers dealing in essential and non-essential commodities shall

present a separate accounting for sales of essential and non-essential.
For those taxpayers specially with computerized accounting system duly
registered with the BIR shall present a detailed sales report of the
essential and non- essential commodities or goods. When sales are not
properly presented and identified as to essential or non-essential, shall be
treated as sales for non-essential commodities.
d) On Retailers,
Gross Sales / Receipts
Amount of Tax per Annum
For the preceding Calendar Year
P400,000.00 or less 2.2%

1.1%
In excess of P400,000.00
Plus P8,800.00
The rate of two and two tenths percent (2.2%) per annum shall be
imposed on sales not exceeding Four Hundred Thousand Pesos
(P400,000.00), while the rate of one and one tenth percent (1.1%) per
annum plus Eight Thousand Eight Hundred (P8,800.00) Pesos shall be
imposed on sales in excess of the first Four Hundred Thousand Pesos
(P400,000.00).
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e) On contractors and other independents contractors, in accordance with

the following schedule:
Gross Sales / Receipts

Amount of Tax per Annum
For the preceding Calendar Year
Less than P50,000.00 P 605.00

968.00
than P75,000.00
1,452.00
than P100,000.00
2,178.00
than P150,000.00
2,904.00
than P200,000.00
3,993.00
than P250,000.00
5,082.00
than P300,000.00
6,776.00
than P400,000.00
9,075.00
than P500,000.00
than P750,000.00 10,175.00
than P1,000,000.00 11,275.00
P1,000.000.00 or more but less
than P2,000.000.00 12,650.00
In excess of at the rate of fifty five percent

P2,000,000.00 (55%) of one percent
(1%) plus P12,650.00
f) Contractors Tax - Building Permit - refers to tax accrue from the total
contract price provided in a written or verbal contract by natural or
juridical persons that provides goods or services to another entity under
the terms specified in a contract.
Same rate as subsection e)
g) Specialty Contractor/Subcontractor Tax - shall be imposed to any person

engaged in business, such as, completion and finishing services, glazing,
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plastering, painting, floor and wall tiling, wall covering and wall papering
wood and metal joinery and carpentry, fencing and railing, construction of
swimming pools, acoustic applications or fittings, or repair, alteration
renovation or restoration of, or similar services in relation to, building or
civil structure, and taxable based on building permit issued by the City of
Las Piñas.
Same rate as subsection e)
h) On banks and other financial institutions, at a rate not exceeding fifty five
percent (55%) of one percent (1%) on the gross receipts of the preceding
calendar year derived from:
1. Gross Receipts of Banks Subject to Tax. For the purpose of imposing
the tax on gross receipts of banks, the terms “gross receipts” shall only
include the following:
a.) Interest from Loans and Discounts - represents interest earned and
actually collected on loans and discounts such as:
i. Discounts earned and actually collected in advance on bills
discounted;
ii. Interest earned and actually collected on demand loans;
iii. Interest earned and actually collected on time loans, including
the earned portions of interest collected in advance.
iv. Interest earned and actually collected on mortgage contracts
receivables;
v. Interest earned and actually collected on inter-bank loans.
b.) Rental of Property - represents the following rental income:
i. Earned portions of rental collected in advance from lessees of
safe deposit boxes; and
ii. Rental earned and actually collected from lessees of bank
premises and equipment.
c.) Income earned and actually collected from acquired assets.
d.) Income from sale or exchange of assets and property.
e.) Cash dividends earned and received on equity investments.
f.) Bank commissions from lending activities.
g.) Income component from rentals from financial leasing.
2. SITUS or PLACE of Payment of Tax on Banks - The situs of tax on

banks shall be in accordance with the following:
All transactions filed with or negotiated in a branch shall be

recorded in the same branch and the gross receipts derived from these
transactions shall be applied to:
i. Transactions negotiated with approved by the Branch Manager

under his own authority.
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ii. Transactions filed and negotiated in the branch, but being beyond
the approving authority of the Branch Manager are forwarded to
the Head Office for final approval.
iii. The gross receipts derived from transactions made by the Head
Office, except gross receipts recorded in the branches shall be
taxable by the city where that Head Office is located.
iv. In case transfer or relocation of the Head Office or of any branch to
another city or municipality, the bank shall give due notice of such
transfer of relocation to the Local Chief Executives of the cities or
municipalities concerned within fifteen (15) days after transfer or
relocation.
All other income and receipts of banks and financial institutions not
otherwise enumerated above shall be excluded from the taxing
authority of the LGU concerned.
i) Owners or operators of cafes, refreshment parlors, restaurants,

carinderias, food caterers, fast food centers and snack counters shall be
taxed at the rate of one and one tenth percent (1.1%) of the gross
receipts of the preceding calendar year.
j) Real estate dealers, sellers, developers and lessors shall pay the tax in
accordance with the following schedule:
1. Subdivision operators, per sq. meter the tax

Shall be based on the total area
Of the remaining lots titled in the name of
the subdivision operators. P 0.11/sq. m.
2. Lessors or sub-lessors of real estate
Gross Annual Sales / Receipts Tax per annum

for the preceding year
Less than P 50,000.00 P 1,100.00
For every P1,000.00 in excess of

P50,000.00 for real estate property
used for commercial purposes P 22.00
plus 1,100.00

P50,000.00 for real estate property
used for residential purpose P 11.00
plus 1,100.00
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3. On dealers of real estate, sellers and developers;

Less than P100,000.00 P 1,100.00

P100,000.00 or more but less 1,650.00
than P150,000.00
P150,000.00 or more but less 2,750.00

than P300,000.00
P300,000.00 or more but less 5,500.00

than P500,000.00
P500,000 or more but less 8,800.00

than P1,000,000.00
P1,000,000.00 or more but less 16,500.00

than P3,000,000.00
P3,000,000.00 or more but less 22,000.00

than P5,000,000.00
P5,000,000.00 or more but less 27,500.00

than P8,000,000.00
P8,000,000.00 or more but less 38,500.00

than P10,000,000.00
For every P500,000.00 in excess of P 1,650.00

P10,000,000.00 plus P 38,500.00
k) Cemeteries and Memorial Parks - one and one tenth percent (1.1%) of
gross sales/receipts of the preceding calendar year
l) Owners or operators of privately owned public markets and shopping

centers shall pay the tax in accordance with the following schedule:

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Less than P100,000.00P 2,750.00
P100,000.00 or more but less 5,500.00

than P200,000.00
P200,000.00 or more but less 7,150.00

than P250,000.00
P250,000.00 or more but less 8,800.00

than P350,000.00
P350,000.oo or more but less 11,000.00

than P500,000.00
P500,000.00 or more but less 13,750.00

than P750,000.00
P750,000.00 or more but less 16,500.00

than P1,000,000.00
For every P5,000.00 in excess of P110.00

P1,000,000.00 plus P 16,500.00
m) On owner or operators of Information Technologies which include

Software development, computer programming, internet, call centers, e-
Commerce, design animation and other IT-related service activities shall
be tax at the rate prescribed under subsection (e) of the gross sales
and/or receipts during the preceding calendar year.
n) On Holding Company shall be taxed at the rate prescribed.
P100,000.00 or more but less P 5,000.00

than P200,000.00
P200,000.00 or more but less 6,500.00

than P250,000.00
P250,000.00 or more but less 8,000.00

than P350,000.00
P350,000.00 or more but less 10,000.00

than P500,000.00
P500,000.00 or more but less 12,500.00

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than P750,000.00
P750,000.00 or more but less 15,000.00

than P1,000,000.00

P1,000,000.00 P 120.00
plus P 15,000.00
o) On Authorized Franchise Dealer of Cars, Trucks, Motorcycles or any

Motorized Vehicle Including Electronic Vehicles – car dealers engaged in
the business of selling brand new vehicles pursuant to a valid and existing
franchise agreement with legitimate manufacturers and distributors, shall
be taxed at the rate of fifty five percent (55%) of one percent (1%) of the
gross receipts of the preceding calendar year.
p) On Amusement Places – shall be taxed at the rate of one and one tenth
percent (1.1%) of the gross sales or receipts of the preceding calendar
year such as, but not limited to the following:
1. Bars, beer gardens, cocktail lounges, pub-houses, cabarets or dance
halls and similar establishments, concert halls, day and/or night clubs
and supper clubs, KTV, videoke, karaoke and other sing-along
establishments, comedy bars and lounges;
2. Resorts and the like, billiard or pool halls, bowling establishments golf
course, and driving ranges, skating rinks, tennis courts, gymnasiums
pelota and squash courts, and off track, off fronton betting stations
polo grounds, boxing studio and the likes;
3. Computer shops, internet cafes, and establishments offering internet
services, on-line games and other internet related activities at the rate
of:
a) 10 units or more – one and one tenth percent (1.1%);
b) Less than 10 units – one percent (1%).
4. Circuses, carnivals, fun houses and, including those providing
amusement devices or machines, merry-go-rounds roller coasters,
ferris wheels, side shows, swings, shooting galleries and the like; and
5. Race Track and the likes:
6. Operators of Gun Clubs, Martial Arts clubs and fitness club and the
likes.
q) On other businesses not otherwise specified in the preceding paragraphs

– shall be taxed at the rate of one and one tenth percent (1.1%) of the
gross sales or receipts of the preceding calendar year.
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SECTION 33. Fixed Taxes. There is hereby imposed an annual Fixed Tax on the
following businesses:
a) Dealers and retailers of beers, alcoholic beverages and wines– two and two
tenths percent (2.2%) of gross sales or receipts of the preceding calendar
year.
b) Dealers and retailers of cigar and cigarettes – two and two tenths percent
(2.2%) of gross sales or receipts of the preceding calendar year.
c) On owners or operators of cockpits, including their personnel.
All operators, maintainers or owners of cockpits shall pay a Mayor’s Permit

and pay an annual permit fee of Five Thousand Five Hundred Pesos
(P5,500.00) and annual Business tax of Eleven Thousand Pesos (P11,000.00)
payable on or before January 20 of each year.
The following cockpit personnel shall pay the corresponding fee as follows
i. Operator, general manager, host, promoter,
or such other terms applied to persons
promoting or hosting cockfights P 220.00
ii. Pit Manager 132.00
iii. Referee (Sentenciador) 132.00
iv. Cashier 132.00
v. Bet Manager (Kasador) 132.00
vi. Gaffer (Mananari) 132.00
vii. Bet Taker (Kristo) 77.00
Special cockfight (Pintakasi) or Derby shall be held on any day of the

week provided that the same shall not exceed or last for more than three (3)
days;
The following fees for Special Cockfight (Pintakasi) or Derby shall be paid
to the Municipal Treasurer within five (5) working days from the days from
the date of actual holding of the cockfight as follows:
i. International Derby P 6,000.00

ii. Special Cockfight (Pintakasi) 1,650.00
iii. Two-Cock Derby 1,650.00
iv. Three-Cock Derby 1,870.00
v. Four-Cock Derby 2,220.00
vi. Five-Cock Derby 2,750.00
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A SPECIAL LEVY FOR WINNING BETS SHALL LIKEWISE BE PAID AS

FOLLOWS:
i. For every "SULTADA" to be collected from the winning cock’s owner and
to be remitted to the Las Piñas City Treasurer by the Cockpit Owner or
Operator – P 11.00.00 sultada fee;
ii. For every ‘SULTADA’ in Derby to be collected from the winning cock’s
owner and to be remitted to the Las Piñas City Treasurer by the Cockpit
Owner or Operator – P 11.00;
Cockpit Manager, maintainer or operator who fails to pay the

corresponding fees as herein provided shall be penalized by a fine of five
thousand pesos (P5,000.00) or six (6) months imprisonment or both, at the
discretion of the court;
Cockpit personnel as enumerated in Section 2 hereof, who fails to pay the

corresponding fee shall be penalized by a fine if not less than five hundred
(P500.00) but not more than one thousand (P1,000.00) or thirty (30) days
imprisonment or both at the discretion of the court;
d) On owners or operators of theater and cinema;

per cinema/theater per annum P 5,500.00
e) Pre-Need companies including insurance
companies, educational and/or memorial
plan establishment and other similar one percent (1%) of gross receipts
establishments. of preceding year.
f) Lumber Yards per annum P 2,000.00
g) Schools not regulated by Department of
Education at the rate prescribed by Sec. 32(e),
Article VIII
h) Car Exchange and Buying/Selling
of Second Hand Cars, Trucks, Motorcycles
and any motorized vehicle including electronic
vehicle at the rate prescribed under Sec.32(b),
Article VIII
i) Special Permit:
i. Tiangge Operator P7,500.00
ii. Tiangge Tenant 2,750.00
iii. Firecracker Retailer 2,750.00
iv. Lantern Maker and others 1,650.00
v. Special Permit
Advance Screening (Film Showing),
Stage Play, Exhibits, film shooting, P7,500.00
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and the likes

vi. Concert, Boxing and the likes - three percent (3%) of ticket sales
All Special Permits issued under this section shall not exceed 90 days.
SECTION 34. Initial tax on Newly Established Business.
For newly started business falling under subsections (a), (b), (c), (d) (e), (f), or
(g)(j)(k)(l)(m) and (n) Sec. 32 and subsections (a), (b), (c) (d) of Sec.33 above, the
initial tax in which the business start to operate shall be one-tenth (1/10) of one
percent (1%) of the capital investment, but in no case shall it be less than the minimum
provided therefore by the pertinent schedule.
In the succeeding year, regardless of sales the business started to operate, the
tax shall be based on the gross sales or receipts for the preceding calendar year, or any
fraction thereof as provided in the pertinent schedule.
SECTION 35.Situs of Tax.
(a) For purposes of collection of the taxes under Article VIII, of the Code
manufacturers, assemblers, repackers brewers, distillers, rectifiers and
compounders of liquor, distilled spirits and wines, millers, producers
exporters, wholesalers distributors, dealers, contractors, banks and other
financial institutions, and other businesses, maintaining or operating
branch or sales outlet in the City of Las Piñas shall record the sale in the
said branch or sales outlet making the sale or transaction and the tax
thereon shall accrue and shall be paid to the City of Las Piñas.
In cases where the principal office is located in the City of Las Piñas and
there is no such branch or sales outlet elsewhere, all its sales shall be duly
recorded in the City of Las Piñas and the taxes due shall accrue therefrom
and shall be paid to the City of Las Piñas.
(b) The following sales allocation shall apply to manufacturers assemblers

contractors, producers and exporters with factories project offices, plants
and plantations, lessor, real estate developer/dealer in the pursuit of their
business:
1) Thirty percent (30%) of all sales recorded in the principal office shall be
taxable by the city or municipality where the principal office is located;
and
2) Seventy percent (70%) of all sales recorded in the principal office shall
be taxable by the city or municipality where the factory, project office,
plant or plantation is located, or where such leased property, project or
site being developed.
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(c) In case of a plantation located at a place other than the place where the
factory is located, the seventy percent (70%) mentioned in subparagraph
(b) of subsection (2) above shall be divided as follows:
1) Sixty percent (60%) to the City or Municipality where the factory is

located;
2) Forty percent (40%) to the City or Municipality where the plantation is
located;
(d) In cases where a manufacturer, assembler, producer, exporter or

contractor has two (2) or more factories, project offices, plants or
plantations located in different localities, the seventy percent (70%) sales
allocation mentioned in subparagraph (b) of subsection (2) above shall be
prorated among the localities where the factories project offices, plant and
plantations are located in proportion to their respective volumes of
production during the period for which the tax is due.
(e) The foregoing sales allocation shall be applied irrespective of whether or
not sales are made in the locality where the factory project office, plant or
plantation, leased property, project site/subdivision being developed is
located.
(f) Warehouse which accepts orders and /or issues sales invoices independent
of a branch with sales office shall be considered as sales office and are
required to declare their sales or transaction where they are located.
SECTION 36. Retirement of Business.

a) Any person natural or juridical, subject to the tax on business under Article
VIII of this Code shall, within twenty (20) days upon closure of the business,
apply for the retirement/surrender of his permit to the City Treasurer in a
prescribed form. No business shall be retired or terminated unless all the
past and current taxes are paid. The books of accounts and other pertinent
records of a business establishment are required to be presented and
examined by the City Treasurer or his duly authorized deputies to determine
all the past and current taxes.
A business, whose branch, outlet or sales office declares and files closure or
retirement, it shall be required to pay past and current taxes. However, if the
Head Office or main business within the City retires or terminates its
business, it shall be required to pay the difference in the amount if the tax
collected during the year is less than the actual tax due based on the current
year’s gross sales or receipts.
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b) The City Treasurer shall see to it that the payment of taxes of a business is
not avoided by simulating the termination or retirement thereof. For this
purpose, the following procedural guidelines shall be strictly observed;
1) The City Treasurer shall assign every application for the termination or
retirement of business to an inspector in his office who shall conduct an
ocular inspection of the business on record to verify its claim for non-
operation. The inspector is herein authorized to take pictures of the place
of business and conduct inquiries as to the date of actual cessation of the
business;
2) Upon inspection and verification of the actual non-operation of the

business the City Treasurer shall require the payment of all past and
current taxes and require the surrender of the permit issued in behalf of
the business;
3) If the inspector during his inspection finds that the business is simply
placed under a new name, manager, and/or a new owner, the City
Treasurer shall recommend to the City Mayor the denial of the application
for the termination or retirement of the said business. Accordingly, the
business shall be held liable for the payment of all taxes, fees, and
charges imposed thereon under existing local tax ordinances;
4) In the case of a new owner to whom the business was transferred by sale
or any other form of conveyance, the new owner shall be held liable to
pay the Transfer Tax Fee prescribed by this Code under Section 39;
c) The permit issued to a business retiring or terminating its operations shall be

surrendered to the City Treasurer who shall forthwith cancel the same and
record such cancellation in his books. A presumption exist that the business
continues to operate if the same is not officially retired.
d) Death of Licensee – When any individual paying a business tax dies, and the
business is continued by a person interested in his estate, no additional
payment shall be required for the residue of the term for which the tax was
paid.
SECTION 37. Payment of Business Taxes. The tax prescribe in this Article shall be
paid to the City Treasurer or his duly authorized deputies on or before the 20 th day of
January each year.
a) The taxes under this Article shall be payable for every separate or distinct
establishment or place where the business subject to tax is conducted and
one line of business does not become exempt by being conducted with some
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other business is for which such tax has been paid. The tax on a business
must be paid by the person conducting the same.
b) In cases where a person conducts or operates two (2) or more of the

business mentioned in this Article which are subject to different rates of tax,
the gross sales or receipts of each business shall be separately reported for
the purpose of computing the tax due from each business.
c) In cases where a person conducts or operates two (2) or more of the

businesses mentioned in this Article which are subject to the same rate of tax
the tax shall be computed on the combined total gross sales or receipts of the
said two (2) or more related businesses.
SECTION 38. CreditableTax.
The Creditable Business Tax applies only to suppliers/taxpayers who are

doing business with the City Government of Las Piñas and whose place of
business are located in Las Piñas City.
Creditable Business Tax is an advance business tax payment

collected/withheld from the suppliers/taxpayers every time goods, supplies and
services are rendered to the City Government of Las Piñas. As proof that the
business tax is collected/withheld, a Creditable Business Tax Certificate is issued
to the suppliers/taxpayers.
When is the Creditable Business Tax be applied as Tax Credit?
All of the certificates issued and received on the preceding calendar year
will be applied on the succeeding taxable year, during the annual business
renewal on or before 20th of January. Suppliers/Taxpayers are obliged to present
the creditable business tax certificate as this will be applied as tax credit against
the total business tax due for the taxable year. “No Certificate, No Tax Credit”
rule will be strictly implemented.
The Creditable Business Tax Certificates shall have a prescriptive period of

two (2) years from the date it was withheld. If unused for the said period, these
tax credits shall be forfeited and considered as additional income of the City.
SECTION 39. Transfer Tax on Transfer of Business. There is hereby imposed a tax
on the transfer of business by sale, donation or other form of conveyance in the case of
a new owner of a business located within the City at the rate of Five Thousand
(P5,000.00)Pesos.
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SECTION 40. Requirements.
a) Any person who shall establish or operate any business, trade or activity
within the City shall first obtain the necessary permit from the City Mayor or
his duly authorized deputies and shall pay the corresponding business tax
imposed in this Chapter.
b) Posting of Official Receipts. Every person issued an official receipt for the
conduct of a business or undertaking shall keep the same conspicuously
posted in plain view at the place where the business or undertaking is
conducted. If he has no fixed place of business or office, he shall keep the
official receipt or copy thereof in his person.
c) Transfer of Business. Any business for which the tax has been paid may be
transferred and continued in any other place within the territorial limits of
municipality without the payment of an additional tax during the period for
which payment of the tax has been made.
d) Death of Licensee. When any individual paying a business tax dies and the
business is continued by a person interested in his estate no additional
payment shall be required for the residue of the term for which the tax was
paid.
e) Issuance of Sales Invoices or Receipts. All persons subject to the business tax
shall prepare and issue sales or commercial invoices or receipts in accordance
with the requirements of the Bureau of Internal Revenue. The business is
likewise required to maintain their books of accounts prescribed by the
Bureau of Internal Revenue.
f) Submission of Sworn Statement. Any person engaged in a business subject to

the graduated business tax based on gross sales and/or receipts shall, within
the first twenty (20) days of January of each year or of every quarter, submit
a sworn statement of his gross sales and/or receipts for the preceding
calendar year or quarter in such manner and form as may be prescribed by
the Treasurer’s Office or its duly authorized deputies.
If the business or undertaking is terminated, the official receipt issued for

the payment of the business tax therefore shall be submitted to the City
treasurer together with a sworn statement of the gross sales and/or receipts
for the current year, within twenty (20) days following the closure. Any tax
due shall first be paid before any business or undertaking can be considered
terminated.
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CHAPTER V - CITY REGULATORY FEES
ARTICLE I
MAYOR’S PERMIT FEES FOR BUSINESS AND OTHER ACTIVITIES
SECTION 41. Mayor’s Permit Fee is collected from individuals, partnerships and
corporations for the issuance of permit/s by the City Mayor thru his duly
delegated/authorized representative in connection with an application to operate a
business, pursue an occupation or undertake and or embark on any activity within the
territorial jurisdiction of the City of Las Piñas.
The permit is payable for every separate or distinct establishment or place where
the business trade or activity is conducted. All business establishments enjoying tax
incentives, tax exemptions or tax reliefs operating within the territorial jurisdiction of
the City of Las Piñas shall be subjected to pay Mayor’s Permit and other regulatory fees
prescribed by this Chapter. The imposition of Mayor’s Permit and other regulatory fees
are provided for by the City of Las Piñas to regulate any business activity or undertaking
conducted or to be conducted within the City. This power to regulate emanates from
the police power of the City of Las Piñas.
SECTION 42. Imposition of Fees. The following permit fees shall be collected for the
issuance of a permit by the City Mayor to operate a business pursue an occupation or
calling, or undertake an activity within the City;
1) Owners or operators of amusement places/devices:
a) Night/day clubs, supper clubs

Cocktail lounges, bars, disco houses,
Beer gardens, cabarets, dance halls, KTV Bars P 25,000.00
b) Social club/voluntary associations or
Organization 5,000.00
c) Skating rinks 10,000.00
d) Bath houses, steam baths, massage clinic, Spa
Wellness Center, sauna baths, and the like 15,000.00
e) Billiard/pool per table 300.00
f) Bowling establishments 15,000.00
g) Circuses, carnivals per houses 7,500.00
h) Merry go rounds, roller coasters,
ferries wheels, swing, shooting galleries
or similar machineries per unit 1,000.00
i) Theaters and cinemas per cinema 10,000.00
j) Boxing studio, auditoriums, gymnasium,
concert halls, or similar halls
or establishments 15,000.00
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k) Race track establishments and cockpits, 15,000.00

l) Amusement devices, electronic or coin operated 1,000.00
/Per Unit
m) Slot Machine, Electronic Bingo Machine and 1,000.00
E-Games /Per Unit
n) Coin Operated Washing Machine/per unit 1,500.00
o) Bayad Center, Money Remittance, 5,000.00
and Money Changer
2) Financial Institutions (banks, pawnshops, insurance,
companies, financing/lending investors)
a. Main Office 20,000.00
b. Per Branch 10,000.00
3) Pre-Need Companies (memorial plans, educational, etc.)
Principal Office P 10,000.00
Per Branch 5,000.00
4) Subdivision Operators 15,000.00
5) Private cemeteries/memorial parks/Columbarium 15,000.00
6) Boarding houses/lodging houses/ 5,000.00
Dormitory
7) Dancing Studio/driving school/ 4,000.00
Tutorial Services
8) Institution of learning regulated by Department
of Education /Commission on Higher Education at
the rate of:
a) Pre-School P 3,000.00
b) Pre-School up to elementary 5,000.00
c) Junior and Senior High School 7,500.00
d) College, University and Post Graduate 10,000.00
9) Golf course, polo grounds and the likes 15,000.00
10) Driving Range/Ramps 7,500.00
11) Private detective/security agencies
a. Principal Office 7,500.00
b. Posting of security guards in the city 1,500.00
12) Delivery trucks/vans/motorcycles, electronic
vehicles or any motorized vehicles per unit
Vans/Trucks 300.00
Motorcycles 100.00
13) Display Office/Showroom 5,000.00
14) Promoters, event organizer, escort services, 5,000.00
Tourist Guide
15) For maintaining an office, such as liaison office,
administrative office of professionals or
similar office with an area as follows:
400 sq. m. or more P 5,000.00
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300 sq. m. or more but less than 400 sq. m. 4,000.00

200 sq. m. or less 2,000.00
16) For operating warehouses

400 sq. meters & above- 15,000.00
Less than 400 sq. meters- 10,000.00
17) Cold storages
a) Ice Plant 7,500.00
b) Supermarket, Hotels and likes 5,000.00
c) Convenience Store, Restaurant 2,000.00
Meat shop and the likes
18) Lumber Yards 20,000.00
19) Car Exchanges 7,500.00
20) Storage and selling of flammable substances 10,000.00
21) Businesses classified under Art. VIII, Sec. 32paragraphs
(a) (Manufacturers etc.)& (b) (Wholesalers, distributors,
commissaries etc.) except for businesses
classified by proper government agencies as
small scale industries such as bakeries, ready to
wear clothes, delicacies, picture frames etc. P 10,000.00
22) Business classified under Article VIII
Sec. 32 paragraph (c) (Exporters, etc.) 7,500.00
Sec. 32 paragraph (d) (Retailers):
a. Retailers 4,500.00
b. Sari-Sari Stores along main thoroughfares 1,500.00
with cigarettes and liquor
c. Sari-Sari Stores with cigarettes and liquor 1,000.00
d. Sari-Sari Stores without cigarettes 500.00
and liquor
Sec. 32 paragraph (e) (contractors, service
establishments, etc.)
a. General building contractors, specialty P 15,000.00
Contractors proprietors/operators of heavy
equipment for rent or lease, garbage disposal
Contractors, laundry contractors,
sawmills, smelting plants, etc.
b. Advertising agencies, booking offices for
Film exchange and for transportation, Business
Management service, stock brokers,
Laundering services, towing services, janitorial services,
Manpower Services, interior decorators,
insurance agencies, towing services,
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stevedoring services (office only),

steam laundry, trucking/transport services 10,000.00
c. Gasoline and Petroleum, filling stations and
other like businesses 15,000.00
d. Laundry Shop 4,000.00
e. Video Services:
a. Coverage/Rental 3,000.00
f. Watch Repair and Locksmith
a. Inside Mall 2,000.00
b. Outside Mall 500.00
g. Rent-a-Car 6,000.00
h. Barber shops, beauty parlor, etc.
a. 5 or more chairs P 3,000.00
b. 3 to 4 chairs 2,000.00
c. 1 to 2 chair 1,000.00
i. Medical /Dental laboratories, Diagnostic Center
Dialysis Center 7,500.00
j. Others not specifically mentioned above 3,000.00
and other service provider
Sec. 32, paragraph (g)
a. Café, restaurants, refreshments, Parlor, P 7,500.00
Fast foods and the likes
b. Carinderia, snack counter, and the likes 2,500.00
26) Lessors/sub lessors, real estate dealers 12,000.00
27) Dealers of alcoholic and non-alcoholic beverages, 12,000.00
Cigar & Cigarettes
28) Retailers of Liquor, Alcoholic and 4,000.00
Non-Alcoholic Beverages
29) Operators of privately owned shopping mall/center 22,500.00
30) Public/Private Market Operators
a. Talipapas and flea markets 5,000.00
b. Public Markets/Private Market 10,000.00
31) Occupational Mayor’s Permit for all
employees in the exercise of their occupation
or calling whether working on contractual,
casual, temporary, probationary or permanent
basis, regardless of his/her position, with the
exception of those individuals who are subject
to the Professional Tax imposed by this Code 200.00
32) Motels, Hotels, Resorts, Inn, Condotel and the like 35,000.00
33) Pay Parking Lot/Building, Event Place Venue Rentals 8,000.00
34) Funeral Homes/Chapels 8,000.00
35) Funeral Parlors 10,000.00
36) Peddlers 250.00
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37) Seasonal Businesses

a. Tiangge Operator P 8,000.00
b. Tiangge Tenant 3,000.00
c. Firecracker Retailer 1,000.00
d. Lantern Maker and others 500.00
38) Private Hospitals 10,000.00
39) Non stock, Non-profit Hospitals, Educational and 10,000.00
Charitable institutions
40) Advance Screening(Film showing), stage play
Exhibits, film shootings, etc. 3,000.00
41) Importer 10,000.00
42) Representative office 10,000.00
43) Other business not specifically provided 5,000.00
SECTION 43. Barangay Clearance Fee. Included in the assessment for all business
establishment applying for new registration or renewing business permits is the Five
Hundred (P500.00) Pesos for the Barangay Clearance. This is collected by the City
Government of Las Piñas from the taxpayers or business owners and will be remitted
back to the corresponding Barangays on a monthly basis.
Taxpayers or business owners may secure the Barangay Clearance Certificate for
their business by presenting the official receipt as proof of payment issued by City
Government of Las Piñas to the Barangay that has the jurisdiction over the location of
their business.
SECTION 44. Payment of Fees. Permit fees prescribed under this Article shall be paid
to the City Treasurer or his duly authorized deputies before any business occupation or
calling can be lawfully begun or pursued to the ensuing year, payment of the annual
permit fees shall be within the first twenty (20) days of the beginning of the calendar
year.
One business, occupation or calling does not become exempt by being conducted
with some other businesses, occupation or calling for which the permit fees have been
paid.
SECTION 45. Administration Provisions.
a. Supervision and Control over Establishments and Places. To maintain

peaceful, healthful, sanitary and safe conditions in the City, businesses and
occupations shall be conducted in such manner and mode prescribed under
such rules and regulations promulgated by the City in accordance with
existing laws.
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b. Application for Permit. An application for permit shall be filed with the City
Mayor or his duly authorized deputies. The form to be provided for the
purpose shall set forth all necessary information, including the name and
citizenship of the applicant the description of the business, occupation or
undertaking to be conducted, and such other information as may be
prescribed.
The requirements in securing Business/Mayor’s permit and Individual’s

permit as provided hereunder as follows:
New Business
1. Department of Trade and Industry/Securities and Exchange Commission
Registration/Articles of Incorporation
2. 2x2 size ID picture (Owner/President/Treasurer)
3. 3R size picture of business establishment
4. Tax Declaration (Land and Improvement)
5. Contract of Lease (property where business establishment-rented)
6. Others, depending on the line of business applied for and requirements
imposed by government agencies for the said business
Renewal of Business
1. Audited Financial Statements for previous year (Original & photocopy)
2. Monthly VAT Returns / Monthly percentage Tax Returns for previous year
(Original and Photocopy)
3. Income Tax Return for previous year (Original and Photocopy)
Health Certificate
1. Community Tax Certificate (CTC)
2. NBI or Police Clearance
3. X-Ray Result
4. Urine and Stool Result for Food handler
5. 1pc. 2x2 ID Picture (for encoding)
6. 2 pcs. 1x1 ID Picture
Any false statement made by the applicant or licensee shall constitute a

sufficient ground for denying or revoking the permit without prejudice to the
criminal liability of the applicant or licensee.
A permit may be refused to any person (1) who had previously violated
any ordinance or regulation relative to the granting of permits; (2) whose
business establishment or undertaking does not conform with zoning
regulations, safety health and other requirements of the City; (3) who has an
unsettled tax obligation, debt or liability to the government and a notice of
assessment that has become final and executory;(4) Business owner or an
incorporator/stockholder of a corporation with an existing unsettled tax
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obligation; or (4) who is not qualified under any provision of law or regulation
to establish or operate the business applied for.
c. Issuance of Permit. Upon approval of the application for a permit two (2)
copies of the Mayor’s Permit together with the application signed by the City
Mayor or his duly authorized deputy shall be returned to the applicant. One
(1) copy shall be presented to the City Treasurer or his duly authorized
deputies as basis for the collection of the permit fee and the corresponding
business tax, if any.
Every permit issued shall show the name of the applicant, his nationality
marital status, address, nature of organization (whether sole proprietorship
partnership, or corporation), location of business date of issue and expiration
of permit, and such other information or data as may be necessary.
d. Posting of Permit. Every licensee shall keep his permit posted at all times in a
conspicuous place of the business establishment or office. If he has no fixed
placed of business or office, he shall keep the permit or copy thereof, in his
person. The permit shall immediately be produced upon demand by the duly
authorized deputies of the City Mayor or Treasurer.
e. Renewal of Permit. The permit issued shall be renewed every calendar year
within the prescribed period, upon payment of the corresponding fee
prescribed under this Article.
f. Inspection of Business Establishments. Establishments where businesses are

being conducted may, at all times, be subject to inspection by any official
connected with public health, welfare and safety and who has technical and
official authority in such matters to determine the effective compliance of the
requirements of existing laws and this Code, provided that no such inspection
shall be conducted except by specific written authority by the City Treasurer.
Upon the recommendation of the said officials, a permit or license may be
revoked by the City Mayor and no refund of the amount paid by the permitee
or licensee shall be made upon revocation thereof.
g. Revocation of Permit and Closure of the Establishment. The City Mayor or his
duly authorized deputies may, after investigation and due process revoke the
permit of the business establishment:
i. When a person doing business or engaging in an activity under the

provisions of this Code violates any provision of this Chapter;
ii. Violates any condition set forth in the permit;
iii. Refuses to pay an indebtedness or liability to the City or a notice of
assessment that has become final and executory;
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iv. Abuses his privilege to do business or pursues an activity within the

locality to the injury of public morals or peace;
v. When the place where such business or undertaking is conducted
becomes a nuisance or is permitted to be used as a resort for disorderly
characters, criminals or women of ill-repute; or
vi. When the applicant has made any false statement on any portion in his
application.
The City Mayor and his duly authorized representatives are motuproprio
empowered to close any business establishment operating without any
Mayor’s permit or license.
In the case of an existing license to any person, the City Mayor and his
duly authorized deputies shall close the business establishment, after
investigation and due process of the business establishment.
i. When the licensee refuses to pay his indebtedness or liability to the City
or pay an assessment that has become final and executor;
ii. When there is a violation of any of the conditions set forth in the permit;
iii. When the licensee abuses his privilege to do business or pursues an
activity within the locality to the injury of public morals or peace; or
iv. When the place where such business or undertaking is conducted
becomes a nuisance or is being used by disorderly characters, criminals or
women of ill-repute.
h. Expiration upon Revocation or Surrender. Every permit shall cease to be in

force upon revocation or surrender thereof. Every person holding a permit
shall surrender the same upon revocation or upon closure of the business or
discontinuance of the undertaking for which the permit was issued. The
business shall be deemed finally closed only upon payment of all taxes
charges or fees due thereon.
i. Books of Accounts. It shall be the duty of the taxpayer to maintain and keep
books of accounts, business records and other pertinent papers that will
reflect the actual business or trade activity for taxation purposes. Business
and financial records must be preserved by the taxpayer for a period of five
(5) years from the date of the last entry.
ARTICLE II
SANITARY INSPECTION FEE
SECTION 46. Imposition of Fee. Every owner/operator of business, industrial

commercial or agricultural establishments, accessories, shall secure sanitary certificate
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or permit for the purpose of supervision and enforcement of existing rules and
regulations on sanitation and safety of the public upon payment to the City Treasurer of
an annual fee in accordance with the following schedule:
a) Financial institutions such as banks, pawnshops,

money shops, insurance companies and all other
similar establishments
Main Office P 2,000.00
Every Branch P 1,000.00
b) Gasoline and filling stations 3,000.00
c) Private Hospitals 12,000.00
d) Medical/Dental Laboratories, Diagnostic Center, 5,000.00
Dialysis Center
e) Medical clinics, dental and 3,000.00
animal hospitals
f) Hotels, motels, apartels and all
other similar establishments 10,000.00
g) Residential Apartments, per door 400.00
h) Houses for rent 1,000.00
i) Dormitories or Boarding Houses 1,500.00
j) Funeral Parlors/Funeral Homes/Chapels 10,000.00
k) Media facilities 2,000.00
l) Administration offices, display
offices and/or office of professionals 2,000.00
m) All other business, industrial, commercial,
Agricultural establishments not specifically
mentioned above:
With an area of 1,000 sq. m. or more P 4,500.00
500 sq. m. or more but less than 1,000 sq. m. 3,750.00
50 sq. m. or more but less than 200 sq. m. 750.00
less than 50 sq. m. 300.00
In the case were a single person, partnership or corporation conducts or

operates two or more businesses in one place or establishment, the sanitary
inspection permit fee shall be imposed on the business with the highest rate.
SECTION 47. Time of Payment. The Sanitary Inspection Fee prescribed under this
Article shall be paid to the City Treasurer or his duly authorized deputies on or before
the 20th day of January of each year.
SECTION 48. Administrative Provision. Except as otherwise provided, the Local

Health Officer or his duly authorized representatives shall conduct an annual inspection
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of all houses, accessories or buildings for rent or as soon as circumstances require and
all business establishments (commercial, industrial, agricultural) in order to determine
their adequacy of ventilation, propriety of habitation and general sanitary conditions
pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to
the owner by the City Health Officer or his duly authorized representative after such
inspection was conducted and found to be sanitary.
Every permit issued shall show the name of the applicant, his nationality, marital
status, address, nature of organization (whether sole proprietorship, partnership or
corporation), location information or data as may be necessary.
The permit shall be granted for a period of not more than one year and shall
expire on the 31st day of December following the date of issuance thereof, unless
revoked or surrendered earlier.
Every permit shall cease to be in force upon revocation. The permit shall be
surrendered upon closure of the business or discontinuance of the undertaking for
which the permit was issued. The business shall be deemed finally closed upon
payment of all taxes, charges and fees due thereon.
ARTICLE III - HEALTH & LABORATORY FEES
SECTION 49. Health Certificate Fee. All persons required by existing laws, rules and
regulations to secure health certificates from the Office of the City Health Officer shall
pay an annual fee of fifty pesos (P50.00).
SECTION 50. Laboratory Fees. All persons requiring the services of the City Health
Officer for laboratory tests shall pay the following fees:
1. UA-Urinalysis P75.00
2. Stool Examination 75.00
3. RPR-Rapid Plasma Reagin 75.00
4. FBS-Fasting Blood Sugar 120.00
5. CBC-Complete Blood Count 120.00
6. HGB-Hemoglobin 75.00
7. HCT-Hematocrit 75.00
8. PR-Pregnancy Test 150.00
9. PLT CT-Platelet Count 90.00
10. Blood Typing 120.00
11. FA-Fecalysis 75.00
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SECTION 51. Time of Payment. The Health Certificate Laboratory Fees prescribed in
the preceding section shall be paid to the City Treasurer or his representative before
the issuance of such Health Certificates and/or before the taking of the Laboratory test.
ARTICLE IV
FEES FOR SEALING AND LICENSING OF WEIGHTS AND MEASURES
INSTRUMENTS
SECTION 52. Imposition of Fees. The following are imposed for the sealing and
licensing of weights and measures:
a) For sealing linear metric measures:

Not over one meter P 45.00
Measure over one meter 90.00
b) For sealing metric measures of capacity:

Not over ten liters P 45.00
Over 10 liters 90.00
c) For sealing metric instruments of weights:

With capacity of not more than 30 kg. P 45.00
With capacity of more than 30 kg. but

no more than 300 kg. P90.00
With capacity of more than 300 kg. but

no more than 3,000 kg. 120.00
With capacity of more than 3,000 kg. 150.00
d) For sealing apothecary balance or other balances of precision:
Over 3,000 kg. P 300.00

Over 300 to 3,000 kg. 220.00
Over 30 to 300 kg. 150.00
30 kg. or less 120.00
e) For sealing scale or balance with complete set of weights:
For each scale or balance with complete

set of weights for use therewith P 150.00
For each extra weight 75.00
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For each and every re-testing and re-sealing of weights

and measures instruments including each gasoline pump
for every gasoline variant outside the office upon request of
the owner or operator, an additional service charge of
P 100.00 for each instrument shall be collected.
Cost of Seal 150.00
SECTION 53. Payment of Fees and Surcharge. The fees herein imposed shall be
paid and collected by the City Treasurer upon the sealing or licensing of the weights or
measures instruments and renewable on or before the anniversary date thereof.
The official receipt evidencing payment shall serve as a license to use such
instrument for one year from the date of sealing unless such instrument becomes
defective before the expiration period. Failure to have the instrument re-tested and the
corresponding fee paid therefore within the prescribed period shall subject the owner or
user to a surcharge of five hundred percent (500%) of the prescribed fees which shall
no longer be subject to interest.
SECTION 54. Exemptions.

a) All instruments for weights and measures used in government work or
maintained for public use by any instrumentality of the government shall be
tested and sealed free.
b) Dealers of weights and measures instruments intended for sale.
SECTION 55. Administrative Provision.

a) City Treasurer is hereby required to keep full sets of secondary standard for
the use in testing of weights and measures instruments. These secondary
standards shall be compared with the fundamental standards in the National
Institute of Science and Technology annually.
SECTION 56. Fraudulent Practices Relative to Weights and Measures and

Corresponding Penalties.
a) Fraudulent practices relative to weights and measures and corresponding

penalties - any person, other than the official sealer or weights and
measures:
1. Who places an official tag or seal upon any instrument of weights or
measures, or attaches it thereto; or
2. Who fraudulently imitates any mark, stamp or brand, tag or other
characteristics sign used to indicate that weights and measures have been
officially sealed; or
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3. Who alters in any way the certificate given by the sealer as an

acknowledgement that the weights and measures mentioned therein have
been duly sealed; or
4. Who makes or knowingly sells, or uses any false or counterfeit stamp, tag
certificate, or license, or any dye for printing or making stamps, tags
certificate, or licenses which is an imitation of, or purports to be a lawful
stamp, tag, certificate or license of the kind required by the provisions of
this Article; or
5. Who alters the written of printed figures or letter on any stamp tag
certificate of license used or issued; or
6. Who has in his profession any such false, counterfeit, restored or altered
stamp, tag, certificate or license for the purpose of using or reusing the
same in payment of fees or charges imposed in this Article; or
7. Who procures the commission of any such offense by another shall for
each of the offense above, be fined by not less than two hundred pesos
(P200.00) nor more than five thousand pesos (P5,000.00) or
imprisonment for not less than one (1) month nor more than six (6)
months, or both at the discretion of the Court.
b) Unlawful possession or use of instrument not sealed before using and not
sealed within twelve (12) months from last sealing:
Any person making a practice of buying or selling goods by weights

and/or measures, or of furnishing services the value of which is estimated by
weight or measure, who has in his possession, without permit, any unsealed
scale balance, weight or measure, and any person who uses in any purchase
or sale or in estimating the value of any service furnished, any instrument of
weight or measure that has not been officially sealed, or if previously sealed
the license therefore has expired and has not been renewed in due time, shall
be punished by a fine of not exceeding five thousand pesos (P5,000.00) or by
imprisonment of not exceeding six (6) months, or both at the discretion of
the Court.
If however, such scale, balance, weights or measures, had been officially

sealed at some previous time and the seal and tag officially affixed thereto
remain intact and in the same position and condition in which they were
placed by the official sealer, and the instrument is found not to have been
altered or rendered inaccurate but still to be sufficiently accurate to warrant
its being sealed without repairs of alterations, such instrument shall, if
presented for sealing promptly on demand of any authorized sealer or
inspector of weights and measures, be sealed, and the owner possessor or
user of the same shall be subject to no penalty except a surcharge equal to
five (5) times the regular fee fixed by law for the sealing of an instrument of
its class.This surcharge shall be collected and accounted for by the City
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Treasurer in the same manner as the regular fees for sealing such
instruments.
c) Alteration or fraudulent use of instrument of weights and measures:
1. Any person, with fraudulent intent, alters any scale or balance, weight or
measure after it is officially sealed or who knowingly uses any false scale
or balance, weight or measure, whether sealed or not, shall be punished
by a fine of not less than two thousand pesos (P2,000.00) nor more than
five thousand pesos (P5,000.00) or by imprisonment of not less than three
(3) months nor more than two (2) years or both, at the discretion of the
Court.
2. Any person who fraudulently gives short weight or measure in the making
of a sale, or who fraudulently takes excessive weight or measure in the
making of a purchase, or who assuming to determine truly the weight or
measure, of any article bought or sold by weight or measure, fraudulently
misrepresents the weights or measures thereof, shall be punished by a
fine of not less than two thousand pesos (P2,000.00) nor more than five
thousand pesos (P5,000.00) or by imprisonment of not less than three (3)
months but not more than six (6) months.
SECTION 57. Administrative Penalties. The City Treasurer may compromise the
following acts or omission not constituting fraud.
a) Any person making a practice of buying or selling by weight and measure

using unsealed and/or unregistered instrument:
1. When correct P 500.00

2. When incorrect but within
tolerable allowance of defect
or short measure 1,000.00
b) Failure to produce weight and measure tag or license or certificate upon

demand but the instrument is duly registered.
1. When correct P 100.00

2. When incorrect but within
tolerable allowance of defect
or short measure 200.00
c) Any person found violating any of the above stated two (2) provisions for the
second time shall be fined twice the above stated penalty.
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ARTICLE V
CATTLE REGISTRATION FEES
SECTION 58. Imposition of Fees. Every person who owns large cattle is required to
register his ownership thereof for which a certificate of ownership shall be issued upon
payment of the following registration fees:
Fee per annum

1. Certificate of ownership P50.00
2. Certificate of Transfer 100.00
3. Registration of Private Brand 50.00
SECTION 59. Time of Payment. The fees herein shall be paid to the City Treasurer
prior to registration and renewal of the same.
SECTION 60. Record of Registration. All large cattle presented to the City Treasurer
or his duly authorized deputies for registration shall be recorded in a book showing the
name and residence of the owner and the class, color, age, sex, brand and other
identifying marks of the large cattle. This data shall also be stated in the certificate of
ownership issued to the owner thereof. If the large cattle is sold or the ownership
thereof is transferred to another person, the respective names and residences of the
vendor and the vendee or transferee shall likewise be indicated in the transfer
certificate of ownership.
ARTICLE VI
PROCESSING FEES FOR ZONING OR LOCATIONAL CLEARANCE
SECTION 61.Imposition of Fees. The following fees for zoning or locational clearance
for land use within the City shall be collected by the City Treasurer or his duly
authorized deputies from the owners and/or contractors of land development
construction, renovation and expansion projects, as follows:
a) Application/Filing Fee. For every application for locational clearance

irrespective of whether approved or not; motions for reconsideration
reclassification and for filing of complaint, the fee shall be as follows:
1. For locational clearance for Urban

Poor housing or Community Mortgage
Programs P 500.00/Unit
2. For locational clearance not classified above 2,000.00/Unit
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3. For Temporary Use Permit (TUP) 2,000.00/Unit

4. For motion for reconsideration 1,000.00
5. For petition/request for reclassification 2,000.00
This excludes the cost of reclassification
proceedings such as production/reproduction
of maps and other documents; public
hearings and publication which shall likewise
be charged to the account of the
applicant/proponent.
6. For zonal certification 1,000.00
7. Zoning Filing Fee for application of Business permit
a) Less than 20 sq.m. 200.00
b) 21 to 100 sq.m. 500.00
c) 101 sq.m. and above 1,000.00
8. For filing complaint, except those 2,000.00
involving Pauper-litigant which
shall be free of charge
b) Processing Fee. For approved application for locational clearance whether the
project or activity to be undertaken is conforming or non-conforming, in
accordance with the following schedules:
1. Residential (single detached) P 3.00/sq.m. of
total floor area
2. Commercial establishments 5.00/sq.m. of
Including apartments, mass housing, total
floor area townhouses constructed primarily
for gain purposes
3. Temporary Use Permit (TUP) 5.00/sq.m. of
total floor area
4. Zoning Processing Fee for Business Permit Application
a. For New Business
i. Floor area 20 sq. m. or less 100.00(fixed rate)
ii. Floor area in excess of 20 sq. m.5.00/sq. m. plus 100.00
per sq. m.
b. For Renewal of Business Permit 500.00(fixed-rate)
5. Industrial establishments 5.00/sq.m. of

total floor area
6. Institutional (schools, hospitals, etc.) 5.00/sq.m. of
total floor area
7. Memorial Parks/Cemeteries 5.00/sq.m. of
total floor area
8. Agro-industrial
a) Manufacturing 5.00/sq. m. of
total floor area
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b) Non-Manufacturing 5.00/sq. m. of
total floor area
9. Telecommunications/Towers 10,000.00/unit
10. Billboards 10.00/sq. m.
11. Yards utilized for commercial purpose 5.00/sq. m. of

total floor area
12. Yards utilized for industrial purposes 5.00/sq. m. of

total floor area
c) Penalties
1) For applicants who started construction
Prior to their application for Locational Clearance
a) For total project not exceeding
Php 3,000,000.00/per unit P3,000.00
b) For total project cost exceeding
Php 3,000,000.00, penalty will be
computed at 1% of 1/10 of the
Total Project Cost
2) For non-Renewal of Temporary Use Permit P1,000.00
per unit/year
SECTION 62. Time of Payment. The prescribed processing fees shall be paid to the
City Treasurer or his duly authorized deputies before any land development,
construction or renovation project is lawfully begun or pursued within the territorial
jurisdiction of the City.
SECTION 63. Exemption. Except for government-owned or controlled corporation, all

government projects whether national or local, are exempt from the payment of the
prescribed fees. Provided however, that the locational clearance must be secured prior
to the finalization of plans and issuance of the corresponding building permit.
ARTICLE VII
EXCAVATION PERMIT FEES
SECTION 64. Imposition of Fees. The following fees and charges shall be collected
from any person, firm or corporation whether private or government except those
specifically exempted by law which shall make or cause to be made any excavation or
digging on private or public roads, streets and thoroughfares, including passageways
and sidewalks or to dig to make sources of water supply within the City.
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Diggings/Excavations
1. Filing Fee P 300.00
2. Inspection Fee 450.00
(For house connection and all
other excavations)
3. Processing Fee
a) For water house connection 200.00
b) For Pipe Laying Project 5,000.00
c) For all other excavation 500.00
4. Excavation Permit Fee
4.1 Underground Utility Lines
a. For a maximum width of trench of 0.50 m
a.1 First 50 linear meter length of
of excavation and below 1,500.00
a.2 Over 50 linear meter length
of excavation 45.00/l.m.
b. Excess over 0.50 meter
width of trench 75.00/sq.m.
4.2 For foundations of structures 75.00/sq.m.
4.3 For road concreting/blocking
and asphalt pavement 15.00/sq.m.
4.4 For installation of wooden/concrete
utility poles 450.00/pole
SECTION 65. Restoration Deposit. The restoration shall be based on the following
schedule:
a. Concrete Pavement Per sq.m.

of fraction thereof
a.1 9” thickness P 1,500.00
a.2 8” thickness 1,350.00
a.5 4” thickness 900.00
Concrete Sidewalk 900.00

Macadam Pavement 750.00
b. Asphalt Pavement
b.1 2” thickness 800.00
c. Curb and Gutter 600.00
Maintenance Fee – For the maintenance of the restored portion with one year
a. Concrete Pavement Per sq.m.

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of fraction thereof
a.1 9” thickness P 375.00
b. Asphalt 225.00
c. Macadam 75.00
d. Curb and Gutter 150.00
SECTION 66. Engineering Supervision Fee. Five percent5% of the excavation

permit fee and restoration cost before start of the restoration.
SECTION 67. Schedule of Fines. The above fines shall be imposed as follows:
Light Less Grave Grave

Violation Violation Violation
(Minimum) P 1,000.00 P 5,000.00 P 10,000.00

(Medium) 2,000.00 7,500.00 15,000.00
(Maximum) 3,000.00 10,000.00 20,000.00
a. Minimum Fine - for failure to comply with the terms of the first notice;
b. Medium Fine - for failure to comply with the terms of the second notice;
c. Maximum Fine - for failure to comply with the terms of third and final notice;
1. Building Permit
a) Filing Fee P 300.00
b) Processing Fee 750.00
2. Complainant Filing Fee 750.00
SECTION 68. Building Permit and Related Fees. Authority of the Secretary of the
Department of Public Works and Highways to impose Fees and Charges.
The assessment, collection and allocation of building permit fees,

signboard permit fees, plumbing inspection and permit fees, sanitary inspection
fees electrical installation permit and inspection fees, mechanical installation and
inspection fees, and such other levies as may be prescribed by the Department
of Public Works and Highways (DPWH) in the exercise of regulatory powers over
public and private buildings and structures within the Metropolitan Manila under
Presidential Decree No. 1096, otherwise known as the National Building Code of
the Philippines, shall be governed by such Code and the rules and regulations
promulgated thereunder.
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ARTICLE VIII
CIVIL REGISTRY FEES
SECTION 69. Imposition of Fees. The following fees shall be collected for services
rendered by the Civil Registry of the City:
MARRIAGE FEES
1. Filing Fee for Application of Marriage License P 200.00
2. Marriage License Fee 75.00
FOR REGISTRATION OF THE FOLLOWING:

1. Certificate of Live Birth-Late Registration P 150.00
2. Certificate of Marriage-Late Registration 150.00
3. Certificate of Death-Late Registration 150.00
4. Certificate of Foundling 150.00
5. Adoption 150.00
6. Legitimation by Subsequent Marriage of 150.00
Parents
7. Acknowledgement/Admission of Paternity 150.00
8. Judicial Recognition / Acknowledgement 150.00
9. Court Decision of Guardianship of Minor 150.00
10. Processing Fee R.A. 9255 150.00
11. Supplemental Report on Entry of 150.00
Certificate of Live Birth, Certificate of
Marriage and Certificate of Death
12. Emancipation of Minor 150.00
13. Court Decision, Impugning, Denying, 150.00
Revoking Recognition
14. Ante-Nuptial Agreement/Pre Marriage 150.00
Settlement
15. Court Order for the Annulment of 150.00
Marriage
16. Legal Separation/Revival of Former 150.00
Property Regime
17. Court Order on Presumptive Death 150.00
18. Affidavit of Reappearance 150.00
19. Affidavit of Election of Repatriation / 750.00
Renunciation
20. Naturalization /Cancellation of 1,000.00
Naturalization Certificate
21. Aliases 150.00
22. Court Order for Correction of 150.00
Entries/Change of First Name
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23. Other Legal Instrument 150.00

24. Other Court Decrees 150.00
FOR ISSUANCE OF CERTIFIED COPIES OF EXISTING

CIVIL REGISTRY RECORDS
1. Certified copies of Civil Registry P 75.00

Documents
2. Solemnizing Fee 150.00
3. Court Orders, Legal Instruments & 75.00
Petitions (R.A. 9048) per page
4. Other registered/supporting documents – 75.00
per page
OTHER FEE AND CHARGES
1. Certified Transcriptions P 100.00

2. Certification of No Record on File 100.00
3. Late Registration Fee for Marriage & Death 200.00
Certificate
4. Advance Transmittal to National Statistics 150.00
Office
5. Processing Fee for out-of-town Registration 150.00
BURIAL FEES
1. Burial Fees P 75.00

2. Transfer of Cadaver 75.00
3. Entrance Fee from other City/Municipality 75.00
4. Fee for Exhumation of Cadaver 300.00

5. Transfer to other City/Municipality 75.00
6. Annual Rental Fees for Public Cemetery Lot 200.00
or Grave
7. City Cemetery Fund 500.00
SECTION 70. Exemptions. The City Civil Registrar or equivalent functionary shall
issue a copy of any civil registry document without payment of the fee herein required
for official use upon the request of a competent court or other government agency.
SECTION 71. Payment of Fees. The fees shall be paid to the City Treasurer or his
duly authorized deputies before registration or issuance of the document or certified
copy thereof.
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ARTICLE IX
SECRETARY’S CERTIFICATION FEES
SECTION 72.Imposition of Fees. Unless otherwise provided, the following fees are
hereby imposed on every person securing a copy of official records/documents
certifications, clearances and the like in any of the offices of the City for whatever
purpose.
a) First page P 75.00

b) For every page thereafter 15.00
SECTION 73. Time of Payment. The certification fee shall be paid to the City
Treasurer or his deputy before the issuance of a copy of any official records or
document/clearance and the like by the person requesting the same or his agent.
SECTION 74. Exemption. The fee imposed in this Article shall not be collected for
copies furnished to agencies, offices and other branches of the government for official
business, except those copies required by courts at the request of the litigants, in which
case the fee should be collected.
ARTICLE X
POLICE CLEARANCE FEE
SECTION 75. Imposition of Fees. The following fees shall be collected for every
certificate issued to any person requesting for issuance of police clearance:
a) For employment, scholarship, study

grant or other purposes not herein
specified P 120.00
b) For firearms permit application 270.00
c) For change of name 270.00
d) For passport or visa application 170.00
e) For application for Philippine citizenship 1,070.00
As per City Ordinance No. 1333-16 Series of 2016
SECTION 76. Exemption. The fee shall not be collected from (a) officials and
employees of local governments and (b) national government officials and employees in
relation to official business.
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SECTION 77. Payment of Fees. The fees shall be paid to the City Treasurer or his
duly authorized deputies by the person applying for police clearance.
ARTICLE XI
TRICYCLE REGULATORY UNIT (TRU) PROCESSING FEES/REGISTRATION OF
BODY NUMBER, PEDICAB, BICYCLE AND TRICYCLE FEES
SECTION 78.Imposition of Fees and Other Administrative Provisions. There shall

be collected from every person who shall own or possess a tricycle, pedicab/bicycle
used either for hire or private use in the City the following fees:
1. Registration of Body Number (RBN) – good for 3 years

a. Tricycle P 250.00
b. Pedicab 150.00
2. Tricycle Regulatory Unit (TRU)
a. Processing Fee 250.00
b. License Fee 100.00
Pedicab Identification Plate 50.00

Pedicab Sticker 50.00
Supervision Fee 100.00
Bicycle Registration Fee 30.00
Bicycle Plate 50.00
Change Operator Fee 5,000.00
SECTION 79. Time of Payment. The fees herein prescribed shall be paid to the City
Treasurer before the unit is registered and the same shall be renewed on or before the
end of January of the following year.
SECTION 80. Administrative Provisions. The plate number shall be placed on a

portion of the bicycle or tricycle exposed to public view. No person shall own possess or
maintain any bicycle or tricycle within the City without first securing a license therefore
and no license shall be issued unless a satisfactory written evidence of ownership or
legal possession of such bicycle or tricycles filed with the Tricycle Regulatory Unit
(TRU).The license shall be renewed on or before the anniversary date thereof, and the
failure to renew the same on time shall subject the owner thereof to a surcharge of
twenty-five percent (25%). The Tricycle Regulatory Unit (TRU) shall be responsible for
the proper implementation hereof.
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ARTICLE XII
ASSESSOR’S FEES AND CITY PROSECUTOR’S
CLEARANCE FEES
SECTION 81. Imposition of Fees. The following fees are hereby imposed on all
persons transacting with the Assessor’s Office and City Prosecutor's Office.
A. Assessor’s Processing/Certification Fees:
1. Processing Fee P 225.00
2. Verification Fees (Tax Mapping) 150.00
3. Certified True Copy of Tax Declaration 150.00
4. Certificate of “No Improvement” 150.00
5. Certificate of “With Property” 150.00
6. Certificate of “No Property” 150.00
7. Certificate of “With Shanty” 150.00
8. Certificate of “Tax Mapping” 150.00
B. City Prosecutor’s Clearance Fees:
1. Passport Clearance for Employment
and Travel Abroad 250.00
2. Issuance of License to Possess firearms 900.00
3. Fiscal Clearance for Business
a. Capital is P50,000 or less 450.00
b. Capital is more than P50,000 750.00
4. For Naturalization purposes 1,500.00
5. For any other clearance not specified 100.00
6. Terminal Fee 100.00
7. Retirement 150.00
8. Fiscal's Clearance – AFP Training 100.00
9. PNP Requirement 100.00
10. For Loans 150.00
11. Legal Purposes 150.00
12. BFP/BJMP Requirement 100.00
13. For Military Purposes 100.00
14. Commission in Phil. Navy 100.00
15. Fiscal's Clearance – For Local Employment 100.00
16. For Board Exam 100.00
17. GSIS (Policy Claim) 100.00
18. For Navy Training 100.00
19. For Cooperative Purposes 100.00
20. For Absolute Pardon 150.00
21. Fiscal's Clearance-Enlistment Phil. Marines 100.00
22. Fiscal's Clearance-Commissionship-AFP 150.00
SECTION 82. Time of Payment. The City Treasurer’s Office shall collect and issue the
necessary receipt for the payment upon presentation of an order of payment issued by
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the City Assessor’s office and the City Prosecutor’s Office. No clearance, certification
and/or any official document shall be issued by the aforementioned offices without the
prior payment of the fees herein prescribed.
CHAPTER VI - USER CHARGES
ARTICLE I
GARBAGE SERVICE CHARGES
SECTION 83. Garbage Service Charge on Businesses. Except as otherwise

provided herein, garbage service charges for businesses shall be collected annually
within the first twenty(20) days of the beginning of the calendar year, with option to
pay on a quarterly basis from every person (natural or juridical) engaged in business,
occupation or calling or any undertaking in the City in accordance with the following
schedule.
SCHEDULE A – AIRCRAFT AND WATERCRAFT COMPANIES
Annual Rate
1. Main Office P 15,000.00
2. For every branch, school or office 6,000.00
SCHEDULE B – AMUSEMENT PLACES

1. Amusement centers and establishments
with coin operated machines, appliances,
amusement rides and shooting galleries,
side show booths and other similar
establishments with contrivances for the
amusement of customers, per contrivance 500.00
1-a. computer games/rental/Unit 250.00
1-b. Billiard and/or pool halls, per table 400.00
2. Bowling establishments:
a. Automatic, per lane 900.00
b. Non-automatic, per lane 400.00
3. Casinos 25,000.00
a. On-line Casinos 5,000.00
4. Circuses, carnivals & the like 10,000.00
5. Cockpits 10,000.00
6. Golf Course/Driving range 10,000.00
7. Gymnasium 6,000.00
8. Membership clubs, Associations or organizations:
a. Serving foods, drinks and lodging facilities 8,000.00
b. Serving foods and drinks without lodging facilities 6,000.00
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9. Night/Day clubs, discos, beer gardens

and other similar establishments 10,000.00
10. Race tracks, Jai-alai fronton,
coliseum or similar establishments 8,000.00
For every off-track and/or
off-fronton betting centers 6,000.00
11. Resorts or other similar establishments 15,000.00
12. Sauna baths and massage clinics, per cubicle 1,000.00
13. Skating rink 6,000.00
14. Stadia, sports complexes 10,000.00
15. Theaters or cinema houses, per theater 5,000.00
16. Pelota courts, tennis courts and 800.00
other of similar nature/court
SCHEDULE C – ELECTRIC AND POWER COMPANIES

1. Main office and/or each power plant P 30,000.00
2. Every branch office thereof 15,000.00
SCHEDULE D – FINANCIAL INSTITUTIONS

1. Banks
a. Commercial banks (main office) P7,000.00
Every branch thereof 2,000.00
b. Savings banks (main office) 3,000.00
c. Rural banks 2,000.00
d. Any business, commercial, industrial or
institution not otherwise specified in the
preceding paragraphs at the rate of not more
than two pesos (P2.00) per square meter per
quarter of land and building occupied and
actually used for business.
2. Savings and Loan Associations,
Insurance companies, Pawnshops:
Main Office 4,000.00
3. Financial and/or lending investors

Establishments, money shops:
a. Main Office 4,000.00
b. Authorized dealer in Foreign
Currencies and stock brokers 3,000.00
SCHEDULE E – GASOLINE SERVICE/FILLING STATION

1. Having an area of 1,500 sq. m. or more P 10,000.00
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2. Having an area of more than 1,000

but less than 1,500 sq. m. 8,000.00
3. Having an area of 1,000 sq. m. or less 6,000.00
4. Curb pumps and filling stations 4,000.00
SCHEDULE F – PRIVATE HOSPITALS AND MEDICAL CLINICS WITH BED

CAPACITY FOR:
1. More than 500 persons P 15,000.00
2. 301 to 500 persons 10,000.00
3. 151 to 300 persons 6,000.00
4. 101 to 150 persons 4,500.00
5. 76 to 100 persons 3,000.00
6. Or less 2,000.00
Animal hospitals and others 3,000.00
SCHEDULE G – HOTELS, MOTELS, APARTELS, PENSION INNS, DRIVE INNS,

BOARDING HOUSES, LODGING HOUSES, DORMITORIES, DWELLINGS FOR
LEASE OR RENT:
Per room/door P 600.00
SCHEDULE H – INSTITUTIONS FOR LEARNING

1. Private universities, colleges, schools and
educational or vocational institutions based
on the total semestral enrollment as follows:
a. 5,000 students or more P 10,000.00
b. 2,000 or more but less than 5,000 6,000.00
c. 1,000 or more but less than 2,000 5,000.00
d. 500 or more but less than 1,000 4,000.00
e. 300 or more but less than 500 3,000.00
f. Less than 300 students 2,000.00
SCHEDULE I – LIQUIFIED PETROLEUM

Gas dealer:
1. Retailer P 3,000.00
2. Dealer 6,000.00
SCHEDULE J – MARKET STALLHOLDERS:

Public Markets/Private Markets (Operators) P 5,000.00
Per each stall (lessee/vendor) 1,500.00
SCHEDULE K – MEDIA FACILITIES:

1. Newspaper, books, or magazine publications P 1,500.00
2. Radio Stations 3,000.00
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3. T.V. Stations 5,000.00
SCHEDULE L – TELEGRAPH, TELETYPE, CABLE AND WIRELESS

COMMUNICATION COMPANIES, TELEPHONE AND TELECOMMUNICATION
COMPANIES:
1. Main Office P 7,500.00

2. Every branch/Station/Cell site 5,000.00
SCHEDULE M – PAY PARKING AREA AND/OR TERMINAL GARAGE FOR BUS, TAXI
AND OTHER PUBLIC UTILITY VEHICLES:
1. With an area of 1,000 sq. m. or more P 25,000.00

2. With an area of 700 sq. m. or more
but less than 1,000 sq. m. 15,000.00
but less than 700 sq. m. 10,000.00
but less than 500 sq. m. 8,000.00
5. With an area of less than 300 sq. m. 6,000.00
SCHEDULE N– PEDDLERS, AMBULANT VENDORS,

EXCEPT DELIVERY VANS OR TRUCKS P 300.00
SCHEDULE O – ADMISTRATION OFFICES, DISPLAY

OFFICES AND /OR OFFICES OF PROFESSIONALS P 2,000.00
SCHEDULE P – FILM SHOOTING, PER DAY P 300.00
SCHEDULE Q – PRIVATE WAREHOUSE OR BODEGA

a) 400 sq.m. or more P 15,000.00
b) Less than 400 sq.m. 10,000.00
SCHEDULE R – REPRESENTATIVE OFFICE P 3,000.00
SCHEDULE S – APARTMENT/HOUSE FOR RENT

per unit P600.00
SCHEDULE T – ALL OTHER BUSINESS AND OTHER SERVICE AGENCIES NOT

SPECIFICALLY MENTIONED ABOVE:
I. Manufacturers, producers and processors:

Factory with an aggregate area of:
1,000 sq. m. or more P 30,000.00
500 or more but less than 1,000 sq. m. 20,000.00
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200 or more but less than 500 sq. m. 15,000.00

Less than 25 sq. m. 4,000.00
II. Exporters/Importers
a) 400 sq. m or more P 15,000.00

b) More than 200 sq.m. but less than 400 sq.m. 10,000.00
c) Less than 200 sq.m. 5,000.00
III. Brewers, Distillers, Compounders and Public Eating

Places with an aggregate area of:
1,000 sq. m. or more P 20,000.00

Less than 25 sq. m. 3,000.00
Carinderia 2,000.00
IV. Owners or Operators of Business

Establishments Rendering Services.
A. Business Offices of General Contractors
(Building Specialty Engineering);
Manpower service/employment agencies;
Private detective agencies; advertising
Agencies with an aggregate area of:
1,000 sq. m. or more P 12,000.00

Less than 50 sq. m. 3,000.00
B. Other contractors/business
establishments in rendering services,
printers and publishers with an
aggregate area of:
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1,000 sq. m. or more P 14,000.00

Less than 25 sq. m. 600.00
V. Independent Wholesalers, Distributors, Commissaries,

Dealers, Repackers and Retailers
with an aggregate area of:
1,000 sq. m. or more P 12,000.00

Less than 25 sq. m. 1,000.00
VI. Seasonal Businesses such as Tiangge

Operator, Tiangge Tenant, Firecracker
retailer, Lantern Maker and others.
With an aggregate area of:
1000 sq. meter or more P12,000.00

500 or more but less than 1000sq. m. 10,000.00
Less than 25 sq. m. 1,000.00
VII. Special Permit such as advance screening,

Stage play, exhibits and the like P2,000.00
SECTION 84. Garbage Service Charges for Multiple Business. Where there are two
(2) or more kinds of business subject to the garbage charges conducted in the same
place or establishment by the same owner or operator, the charge to be collected shall
be that which has the highest rate among the business concerned plus twenty-five
percent (25%) thereof, provided that the total garbage fee shall not exceed Fifty
Thousand Pesos (P50,000.00) per annum.
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SECTION 85. Manufactures/Producers Maintaining or Operating Principal

Offices, Factories and/or Sales Offices in the same Premises. For purposes of
collection of the garbage charges under Schedule T(I) manufacturers or procedures
maintaining their factory, principal or sales offices in the same premises shall pay the
garbage charges based on the total aggregate area of such business premises at rates
prescribed herein.
SECTION 86. Newly Established Business. In the case of a newly started business,
the applicable garbage charges shall be computed proportionately to the annual charge.
SECTION 87. Garbage Service Charge on Lot/Land Owners. A garbage service

charge is hereby imposed on all lot/land owners in the City at the following schedule:
500 sq. m. or more, per year P 600.00

400 or more but less than 500 sq. m. 500.00
Less than 100 sq. m. 250.00
SECTION 88. Garbage Service Charge on Condominium Unit Owner is hereby

imposed in the City with the following schedule:
50 sq. m. or more, per year P 500.00

30 sq. m. below 200.00
SECTION 89. Leased Properties and/or Properties Used for Business. When the
real property is used for business purposes by the lot owner, the garbage service
charge shall be based on the garbage service charge for business prescribed in the
preceding section or in the rate prescribed in Section 87, whichever is higher.
If the property is a leased property used for business purposes other than by the
lot owner, the lot owner shall pay the service charge prescribed in Section 87 while the
business operator shall pay the rates prescribed in Section 83.
SECTION 90. Time of Payment. The fee prescribed under this article is due and
demandable every 1st day of each calendar year, the same however maybe paid without
penalty on a quarterly basis simultaneous with the payment of the real property taxes
or business taxes whichever is applicable.
SECTION 91. Administrative Provision.

a. The Chief of the Business Permit and License Office (BPLO) shall assess the
garbage fees herein prescribed for businesses on or before the 20th day of
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January of each year, simultaneous with the period for business permit
renewal. The garbage fees shall be payable on a quarterly basis except for
new businesses, where the garbage fees shall be paid in full.
b. The City Assessor shall issue the Order of Payment (OP) pertaining to the
garbage fees herein imposed to lot/land, condominium owners simultaneously
with the issuance of Real Property Tax Order of Payment(RPTOP) before the
end of the 1st quarter of each calendar year. The fee however maybe paid on
a quarterly basis simultaneously with the Real Property Taxes.
The Business Permit & Licensing Office and City Assessor shall first secure a
tax/fee clearance from the Treasurer’s Office before issuing subsequent
Mayor’s Permit and/or a new Tax Declaration Number(TDN).
ARTICLE II
CEMETERY CHARGES
SECTION 92. Imposition of Charge. The following fees/charges are hereby imposed
for cadavers to be buried in City Cemeteries except paupers who shall be buried free of
charge. The City Health Office shall be responsible for the efficient operation of the City
Cemetery.
Receipts from Cemetery

Reburial Permit P200.00
Transfer Permit 200.00
Entrance 200.00
Cemetery Charge
Renewal of City Cemetery Fund 1,000.00
City Cemetery Fund 500.00
SECTION 93. Time of Payment. No permit shall be issued unless the fee herein
imposed is first paid to the City Treasurer.
ARTICLE III
STALLED VEHICLES, TOWING, IMPOUNDING
SECTION 94. Stalled Vehicle Charge. There shall be collected from every owner of
any stalled vehicle in any street within the jurisdiction of the City, the following charges:
a. Stalled vehicle charges P500.00
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b. For towing charges

1. Vehicles with gross capacity weight of
4,000 kgs. or less for the 1st 3 km. or
fraction thereof 500.00
2. Vehicles with gross capacity weight of
more than 4,000 kgs. for the 1st 3 km. or
fraction thereof 1,000.00
for every additional km or fraction thereof 100.00
c. Impounding Charge:
for each day or fraction thereof that the
vehicle remains impounded 100.00
SECTION 95. Time of Payment. The charges for stalled vehicles and towing thereof
shall be paid to the City Treasurer or his duly authorized deputies before the vehicle is
released. An Order of Payment shall be issued by the Traffic Bureau for the purpose.
SECTION 96. Surcharge. Failure to pay the charges for stalled vehicle and/or towing
thereof within the period prescribed in the preceding section shall subject the
owner/operator of the vehicle to a daily surcharge equivalent to twenty percent(20%)
of the charges imposed for the first two months, thirty percent (30%) for the third and
fourth months and forty percent (40%) for the fifth and sixth months, but not to
exceed Twenty Thousand Pesos (P20,000.00)provided, that if after six (6) months the
charges and surcharges shall not have been paid by the operator or owner of the
vehicle, the same shall be sold at public auction, the proceeds of which shall be applied
to the accumulated charges and the excess, if any, shall be returned the operator or
owner.
ARTICLE IV
FISHERY RENTALS
SECTION 97. Rate of Rentals. The rate of fishery rentals within the City for the grant
of exclusive fishery rights to erect fish corrals, operate fishponds or oyster beds, and
any other species of fish for propagation:
Charge per Annum

a. Erection of fish corrals in the sea:
Per hectare P5,000.00
b. Fish corrals or fish pens in inlandfromsuch
operations shall not be in excess of ten percent
(10%) of the capital invested in the public utility.
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SECTION 98. Audit of Financial Statements. The yearly financial statements

covering the utility shall be and should, the amount of net profit from the operation of
the public utility, be found to be in excess of the percentage fixed in the preceding
Section, the charge shall be accordingly adjusted and the excess profit shall be spent
only for the improvement of the public utility.
ARTICLE V
PARKING CHARGES
SECTION 99. Rate of Charges. The City shall collect appropriate charges for services
rendered in connection with the operation of public utilities owned or operated by the
City. The maximum annual net profit that may be derived from such operations shall
not be in excess of ten percent (10%) of the capital invested in the public utility.
a) For cars:
For the first two (2) hours or
fraction thereof P20.00
For each subsequent hour or
fraction thereof
10.00
b) For buses, trucks, and others:
For the first hour or fraction thereof 50.00
For each subsequent hour or fraction thereof 20.00
For continuous parking for twelve (12) hour 100.00
For continuous parking for twenty-four (24) hours 150.00
c) Night parking:
For using street, sidewalk or public place
or in front of their houses and place of
business as a private garage or parking space.
For cars or jeepneys P500.00/quarter
For buses & trucks 1,000.00/quarter
For containerized vans/trailers 100.00/day
or fraction thereof
SECTION 100. Time of Payment. The charges prescribed in the preceding section
shall be paidto the City Treasurer or to a duly designated collector upon removal of the
vehicle from the parking space except night parking fees which shall be paid on or
before the 20th of the beginning of the quarter.
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CHAPTER VII - REAL PROPERTY TAXES
SECTION 101. Imposition of Tax. There is hereby imposed an ad valorem tax on real
properties located in the city in accordance with the following rates:
a) Residential - one percent (1%) of assessed value

b) Commercial & Industrial - one and a half percent (1.5%) of assessed value
c) Special Classes - one and a half percent (1.5%) of assessed value
d) Idle Lands - five percent (5%) of assessed value
SECTION 102. Exemption from Payment of Real Property Tax. The following are
exempted from payment of the real property tax:
a) All real property owned by the Republic of the Philippines or any of its
political subdivisions, except when the beneficial use thereof has been
granted, for consideration or otherwise, to a taxable person;
b) Charitable institutions, churches, parsonages, or convents appurtenant
thereto, mosques, non-profit or religious cemeteries and all lands, buildings
and improvements actually, directly and exclusively used for religious
charitable or educational purposes;
c) All machineries and equipments that are actually, directly and exclusively
used by local water district and Government Owned and Controlled
Corporations engaged in the supply and distribution of water and/or
generation and transmission of electric power;
d) All real property owned by duly registered cooperatives as provided in
Republic Act No.6938; and
e) Machinery and equipment exclusively used for pollution control and
environmental protection.
Except as provided in this Code, any exemption from payment of real property
tax previously granted to, or presently enjoyed by all persons whether natural or
juridical, including all Government Owned and Controlled Corporations are withdrawn
upon the effectivity of the Code.
SECTION 103. Additional Levy for Special Education Fund. There is hereby
imposed an annual tax of one percent (1%) on the assessed value of real property
which shall be in addition to the basic real property tax. The proceeds thereof shall
exclusively accrue to the Special Education Fund.
SECTION 104. Idle Lands, Coverage. For purposes of real property taxation, idle
lands shall include the following:
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a) Agricultural lands, more than one (1) hectare in area, suitable for cultivation
dairying, inland fishery, and other agricultural uses one-half (1/2) of which
remain uncultivated or unimproved by the owner of the property or person
having legal interest therein. Agricultural land planted to permanent or
perennial crops with at least fifty percent (50%) trees to hectare shall not be
considered idle lands. Lands actually used for grazing purposes shall likewise
not be considered idle lands.
b) Lands, other than agricultural, located in the city, more than one thousand
(1,000) square meters in area one-half (1/2) of which remain unutilized or
unimproved by the owner of the property or person having legal interest
therein.
Except as provided herein, any exemption from payment of real property tax
previously granted to, or presently enjoyed by, all persons, whether natural or juridical
including all Government Owned and Controlled Corporations are hereby withdrawn
upon the effectivity of this Code.
SECTION 105. Payment of Tax. The tax levied under this article shall accrue on the
first day of January of each year, but may be paid in four (4) equal quarterly
installments as follows:
a) First Quarter – on or before March 31

b) Second Quarter – on or before June 30
c) Third Quarter – on or before September 30
d) Fourth Quarter – on or before December 31
To avail of the ten percent (10%) quarterly discount, taxpayer shall pay the tax
due on or before the last working day of each quarter.
SECTION 106. Tax Discount for Advance Payment. The basic real property tax and
the additional tax accruing to the Special Education Fund (SEF) shall be paid on or
before the last working day of November to avail the twenty percent (20%) discount on
the annual tax due.
SECTION 107. Applicability Clause. For the efficient administration of the real
property tax the applicable provisions of Republic Act No. 7610 otherwise known as the
Local Government Code of 1991 and other pertinent laws shall apply.
a) On the Appraisal and Assessment of Real Property.

1) Appraisal of Real Property – All properties whether taxable or exempt,
shall be appraised at the current and fair market value prevailing in the
City in accordance with the rules and regulations promulgated by the
Department of Finance for the classification, appraisal and assessment of
real property pursuant to the provisions of the 1991 Local Government
Code.
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2) Declaration of Real Property by the owner or administrator – It shall be

the duty of all persons, natural or judicial, owning or administering real
property/properties, including the improvements thereon within Las Piñas
City, or their duly authorized representatives, to prepare, or caused to be
prepared and file with the City Assessor, a sworn statement declaring the
true value of their property, whether previously declared or undeclared
taxable or exempt, which shall be the current and fair market value of the
property, as determined by the declarant. Such declaration shall contain a
description of the property sufficient in detail to enable the City Assessor
or his deputy to identify the same for declaration of real property herein
referred to and shall be filed with the City Assessor once every three (3)
years during the period from January first (1st) to June thirtieth (30th).
For this purpose, the City Assessor shall use the standard form
known as the Sworn Declaration or Property Values prescribed by the
Department of Finance.
3) Duties of Person Acquiring Real Property or making improvements

thereon.
a) It shall be the duty of any person or any authorized representative

acquiring, any real property situated in Las Piñas City or making any
improvement on real property, to prepare or caused to prepared, and
file with the City assessor a sworn statement declaring the true value
of subject property, within sixty (60) days after the acquisition of each
property or upon completion or occupancy of the improvement
whichever comes first.
b) In the case of houses, buildings, or other improvements acquired or

newly constructed which will require building permits, property owners
or authorized representatives shall likewise file a sworn declaration of
the true value of the house, building or other improvements within
sixty (60) days after:
i) the date of a duly notarized final deed of sale, contract or the deed
of conveyance covering the subject property executed between the
contracting parties;
ii) the date of completion or occupancy of the newly constructed

building, house, or improvement whichever comes first and
iii) the date of completion or occupancy of any expansion renovation

or additional structures or improvement made upon any existing
building, house, or other real property whichever comes first.
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c) In case of machineries, the sixty (60) day period for filing the required
sworn declaration of property values shall commence on the date of
the installation thereof. For this purpose, the City Assessor may secure
a certification from City Engineer.
4) Declaration of Real Property by the City Assessor.

a) When any person, natural or judicial, by whom real property is
required to be declared refuses or fails for any reason to make such
declaration within the time prescribed, the City Assessor shall himself
declare the property in the name of defaulting owner and shall assess
the property for taxation in accordance with the provisions of this
Article.
b) In the case of the real property discovered whose owner or owners are
unknown, the City Assessor shall likewise declare the same in the
name of the unknown owner until such time that a person, natural or
juridical, comes forth and files the sworn declaration of property
values.
c) No oath shall be required of a declaration thus made by the City
Assessor.
5) Listing of Real Property in the Assessment Rolls.

a) The City Assessor shall prepare and maintain an assessment roll
wherein all real properties shall be listed, whether taxable or exempt
located within the territorial jurisdiction of the City. The real properties
shall be listed, valued and assessed in the name of the owner or
administrator, or anyone having legal interest in the property.
b) The real property of a corporation, partnership or association shall be
listed, valued and assessed in the same manner as that of an
individual.
6) Real Property Identification System. All declarations of real property,

made under the provision of this Article shall be kept and filed under a
uniform classification system to be established by the City Assessor
pursuant to the guidelines issued by the Department of Finance (DOF) for
the purpose.
7) Notification of Transfer of Real Property Ownership

a) Any person who shall transfer real property ownership to another shall
notify the City Assessor within sixty (60) days from the date of such
transfer;
b) The notification shall include the copy of the mode of transfer, the
description of the property alienated, the name and address of the
transferee.
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8) Preparation of Schedule of Fair Market Value

a) Before any general revision of property assessment is made pursuant
to the provisions of this Article, there shall be a prepared schedule of
fair market values by the City Assessor for the different classes of real
property situated in the City for the enactment into separate Ordinance
by the Sangguniang Panlungsod. The approved schedule of fair market
values shall be published in a newspaper of general circulation in the
City or posted in two other conspicuous public places therein;
b) In the preparation of Schedule of Fair Market Values, the City Assessor

shall be guided by the rules and regulations issued by the Department
of Finance.
9) Authority of Assessor to take Evidence – For the purpose of obtaining

information on which to base the market values of any real property, the
City Assessor or his deputy may summon the owners of properties to be
affected or persons having legal interest therein and witness, administer
oaths, and take deposition concerning the property, its ownership,
amount, nature, and value.
10) Amendment of the Schedule of Fair Market Values – The City Assessor
may recommend to the Sangguniang Panlungsod amendments to correct
errors of valuation and the schedule of fair market values. The
Sangguniang Panlungsod shall act within ninety (90) days from receipt
thereof.
SECTION 108. Special Provisions.
a) It shall be the duty of the Register of Deeds to require every person who
shall present for registration a document of transfer, alienation, or
encumbrance of real property, to accompany the same with the certificate to
the effect that the real property subject of the transfer, alienation, or
encumbrance, as the case may be has paid all real property taxes due
thereon. Failure to provide such certificate shall be a valid cause for the
Register of Deeds to refuse the registration of the document.
Pursuant to Section 209 of the 1991 Local Government Code the Register of
Deeds shall likewise prepare and submit to the City Assessor, an abstract of
his registry, which shall include brief but sufficient descriptions of properties
entered therein, their present owners, and dates of their most recent transfer
or alienation accompanied by copies of corresponding deed of sale, donation,
partition or other form of alienation.
b) The Register of Deeds and Notaries Public shall furnish the City Assessor with
one (1) copy of every contract or instrument selling, transferring, or
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otherwise conveying, leasing, or mortgaging real property registered by or

acknowledged before them within the first five (5) days of the succeeding
month after thirty (30) days from the date of registration or acknowledgment.
c) Any public official or employee who may now or hereafter be required by law
or regulation to issue to any person a permit for the construction, additional
repair, or renovation of a building, or permanent improvement on land, or a
certificate of registration for any machinery, including machines, mechanical
contrivances, and apparatus attached or affixed on land or to another real
property, shall transmit a copy of such permit or certificate within thirty (30)
days of its issuance, to the City Assessor. Such official shall likewise furnish
the City Assessor with copies of the building floor plans and/or certificates of
registration or installation of the machineries which may not be permanently
or temporarily attached to land or another real property but falling under the
definition of the term machinery and the rules and guidelines issued by the
Department of Finance.
d) It shall be the duty of all Geodetic Engineers, public or private, to furnish,

free of charge, the City Assessor with the white or blue print copy of each of
all approved originals of subdivision plans or maps of surveys executed by
them within thirty (30) days from the receipts of such plans from the Land
Management Bureau, the Land Registration Authority, or the Housing and
Land Use Regulatory Board, as the case may be.
e) Insurance companies are hereby required to furnish the City Assessor copies
of any contract or insurance on buildings structures, improvements and
machineries insured by them or other documents necessary for assessment
thereof.
f) All real property assessment notices or owner’s copies of tax declarations sent
through the mails by the City Assessor shall be exempt from the payment of
postal charges or fees.
g) The new assessment levels, rates of levy, special levies on real property and
tax on idle land provided in this Code shall only apply after the effectivity of
the general revision required under Section 219 of the 1991 Local
Government Code.
h) Real property owners who are applying for the exemption of their property
from Real Property Taxes must proceed and present evidence to the Office of
Sangguniang Panlungsod for approval thereof before the City Assessor could
take action to their request.
i) The assessment or appraisal of all high-rise condominium buildings used for

commercial or residential purposes shall be on PRO RATA basis.
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j) Leasehold Improvements or Rental spaces inside the shopping malls or

centers should be assessed and declared in the name of the tenant who
temporarily occupies the said rented space.
SECTION 109. Applicability Clause. For the efficient administration of the real
property taxes, the applicable provisions of Republic Act No. 7160 otherwise known as
the Local Government Code of 1991 and other pertinent laws shall apply.
CHAPTER VIII – ADMINISTRATIVE PROVISIONS
ARTICLE I
COLLECTION OF TAXES, CHARGES AND FEES
SECTION 110. Authority to Collect. Unless otherwise provided, the City Treasurer or
his duly authorized deputies shall be responsible for the assessment collection and
administration of the taxes, fees and charges prescribed under this Revenue Code. The
City Treasurer or his duly authorized deputies are hereby authorized to accept
payments of fees, charges and taxes based on previous payments subject to
adjustments if found deficient by the Officials concerned.
SECTION 111. Accrual and Payment. Except as otherwise specifically provided in

this Code, all taxes, charges and fees shall accrue on the first day of January of each
year and are payable within the first twenty (20) days of January or of each subsequent
quarter as the case may be.
The City Mayor, upon recommendation of the City Treasurer, for justifiable
reason or cause, such as flood, fire, typhoon and all other natural calamities, extend for
an additional period of not exceeding thirty (30) days the time for payment of the tax,
charge or fee without penalty.
SECTION 112. Surcharge and Interests. Except as otherwise specifically provided in

this Code, non-payment of a tax, charge or fee within the time required shall subject
the taxpayer to a surcharge of twenty-five percent (25%) of the amount of the tax,
charge or fee due, plus interest of two percent (2%) per month of the unpaid taxes,
fees or charges including surcharges, until such amount is fully paid but in no case shall
the total interest on the unpaid amount or portion thereof exceed thirty-six (36)
months. For the purpose of this Section the term “amount of tax, charge or fee due”
shall refer to the total unpaid tax, charge or fee for the whole year.
SECTION 113. Promissory Note. Taxpayers with overdue account may settle the
account on installment basis and the penalties thereof shall cease to accumulate upon
payment of twenty five percent (25%) of the unpaid taxes, fees and charges including
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interest and surcharges as initial payment and the balance shall be paid in equal
installment but shall in no case exceed twelve (12) months. However and in case of
default or if they fail to abide by the provisions of the agreement, the total overdue
account plus penalties and surcharges less the payments made shall become due and
demandable as if no compromise was entered into by the taxpayer.
SECTION 114. Keeping of Books of Accounts. All persons, natural or juridical and
who are doing business in the City of Las Piñas shall keep “books of accounts” wherein
all transactions and results of their operations are shown and from which all taxes,
charges and fees due the City may readily and accurately be determined any time of
the year; Provided, however, that any such person who already keeps books of
accounts in pursuance with the provisions of the National Internal Revenue Code, which
are sufficient for the purpose of this Code, shall no longer be required to keep separate
books as required by this Code.
SECTION 115. Examination of Books of Accounts. The following shall govern the
examination by the City Treasurer of books of accounts and pertinent records of
businesses:
1). Examinations of Books of Accounts and Pertinent Records of

Businesses by Local Treasurer.
Only the City Treasurer, or his/her duly authorized representative, imposing the
tax, fee or charge, may examine the books of accounts and pertinent records of
business to ascertain, assess and collect the correct amount of tax, fee and
charge. Consequently, no personnel in the Office of the City Mayor may inspect
records of business unless duly deputized in writing by the City Treasurer.
The examination of books of accounts and pertinent records of business is an

inherent function of City Treasurer and may be performed or enforced without
need of an executive order from the City Mayor Executive or an implementing
ordinance of the City Council.
2). Authority to Conduct Examination.

The City Treasurer, by himself or through his deputies duly authorized in writing,
conduct the examination of the books of accounts and pertinent records of any
person, partnership, corporation or association subject to the local taxes, fees
and charges in order to ascertain, assess and collect the correct amount of tax,
fee and charge.
3). Written Authority to Conduct.

In case the examination is made by a duly authorized deputy by the City
Treasurer, the written authority of the deputy concerned shall specifically state
the name, address and business of the taxpayer whose books, accounts and
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pertinent record are to be examined, the date and place of such examination and
the procedure to be followed in conducting the same.
4) Time, Frequency and Certification.

The examination of the books of accounts and pertinent records of the business
of the taxpayer shall be made during the regular business hours, not oftener
than once a year for every tax period, which shall be the year immediately
preceding the examination, and shall be certified by the examining official. Such
certification shall be made of record in the books of accounts of the taxpayer
examined.
5) Access to the Bureau of Internal Revenue Records.

The records of the Revenue District Office of the Bureau of Internal Revenue
shall be made available to the City Treasurer, his deputy or duly authorized
representative.
SECTION 116. City Assessor to furnish in advance Real Property Tax Order of
Payment. The City Assessor shall furnish the Office of the City Treasurer all Real
Property Tax Orders of Payment within the first month of each quarter/year as the case
maybe. The City Treasurer shall send the same including the computation of tax due to
all taxpayers within one (1) month before the deadline for payment of the tax. The City
Assessor shall likewise furnish the City Treasurer the usual assessment roll, notice of
reassessment/or cancellation of assessment as well as all documents needed for the
efficient collection and administration of the real property tax.
ARTICLE II
CIVIL REMEDIES FOR COLLECTION OF REVENUES
SECTION 117. Application. The provisions of this Chapter and the remedies herein
provided may be availed of for the collection of any delinquent local taxes, fees,
charges or other revenues.
SECTION 118. Local Government’s Lien. Local taxes, fees, charges and other
revenues constitute a lien, superior to all liens, charges, or encumbrances in favor of
any person, enforceable by appropriate administrative or judicial action, not only upon
any property or rights therein which may be subject to the lien but also upon property
used in business, occupation, practice of profession or calling, or exercise of privilege
with respect to which the lien is imposed. The lien may only be extinguished upon full
payment of the delinquent local taxes, fees and charges including related surcharges
and interests.
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SECTION 119. Civil Remedies. The civil remedies for the collection of local taxes fees
or charges, and related surcharges and interests resulting from delinquencies shall be:
a) By administrative action through distraint of goods, chattels, or effects, and

other personal property of whatever character, including stocks and other
securities, debts, credits, bank accounts, and interest in and rights to
personal property, and by levy upon real property and interest in or rights to
real property; and
b) By levy upon real property and interest in or rights to real property;
c) By judicial action.
Either of the three (3) remedies may be pursued concurrently or

simultaneously at the discretion of the City Treasurer
SECTION 120. Distraint of Personal Property. The remedy by distraint shall

processed as follows:
a) Seizure. Upon failure of the person owing any tax or other impositions to pay
the same after one (1) year of delinquencies, the City Treasurer or his deputy
may upon issuance of three (3) written notices, within the period of two (2)
months, seize or confiscate any personal property belonging to that person or
any personal property subject to the lien, in sufficient quantity to satisfy the
tax, fee or charge in question, together with any increment thereto incident
to delinquencies and the expenses of seizure. In such case, the City
Treasurer or his deputy shall issue a duly authenticated certificate based
upon the record of his office showing the fact of delinquency and the amount
of the tax, fee or charge and penalty due. This certification shall serve as
sufficient warrant for the distraint of personal property aforementioned,
subject to the taxpayer’s right to claim extension under the provision of
existing laws. Distrained personal property shall be sold at public auction in
the manner herein provided for.
b) Accounting of Distraint goods. The City Treasurer can make or cause to be

made an accounting of the goods, chattels, or effects distrained, a copy of
which is signed by himself, to be left either with the owner or person from
whom possession of goods, chattels or effects taken, or at the selling place of
business of that person or with someone of suitable age and discretion, to
which list shall be added a statement of the sum demanded and a note of the
time and place of sale.
c) Publication. The City Treasurer shall forthwith cause a notification to be

exhibited in not less than three (3) public and conspicuous places in the
territory of the City specifying the time and place of sale, and the articles
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distrained. The time of sale shall not be less than twenty (20) days after
notice to the owner or possessor of the property as above specified and the
publication or posting of the notice. One place for the posting of the notice
shall be at the Office of the City Mayor.
d) Release of Distraint Property upon Payment Prior to Sale. If at any time

prior of the consummation of the sale, all property charges are paid to the
officer conducting the sale, the goods or effects distrained shall be restored
to the owner.
e) Procedure of Sale. At the time and place fixed in the notice, the officer
conducting the sale shall sell the goods or effects so distrained at public
auction to the highest bidder for cash. Within five (5) days after the sale, the
City Treasurer shall make a report of the proceedings in writing to the City
Mayor.
Should the properties distrained be not disposed of within one hundred and
twenty (120) days from the date of distraint, the same shall be considered as
sold to the City for the amount of the assessment made thereon by the
Committee on Appraisal composed of the City Treasurer as chairman, with a
representative of the Commission on Audit and the City Assessor as
members.
When the amount of the assessment is equal to tax delinquencies, the taxes
due shall be considered paid.
f) Disposition of Proceeds. The proceeds of the sale shall be applied to satisfy

the tax, together with the increment thereto incident to delinquency and the
expenses of the distraint and sale. Any balance over and above what is
required to pay the entire claim shall be returned to the owner of the
property sold. The expenses chargeable upon the seizure and sale shall
embrace the actual expenses of seizure and preservation of the property
pending the sale, and no charge can be imposed for the services of the City
Treasurer or his deputy. Where the proceeds of the sale are insufficient to
satisfy the claim, other properties may, in like manner, be distrained until the
full amount due, including all expenses is collected.
SECTION 121. Personal Properties Exempt from Distraint or Levy. The following
properties shall be exempt from distraint and the levy attachment or execution thereof
for delinquency in the payment of any local tax, fee, or charge, including related
surcharges and interests:
a) Tools and implements necessarily used by the delinquent taxpayer in his

trade or employment;
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b) One (1) horse, cow, carabao, or other beast of burden such as the delinquent
taxpayer may select, and necessarily used by him in his ordinary occupation.
c) His necessary clothing, and that of all his family;
d) Household furniture and utensils necessary for housekeeping and used for
that purpose by the delinquent taxpayer, such as he may select, of a value
not exceeding Ten Thousand Pesos (P10,000.00);
e) Provisions, including crops, actually provided for individual or family use
sufficient for four (4) months;
f) The professional libraries of doctors, engineers, lawyers and judges;
g) One (1) fishing boat and net, not exceeding the total value of Ten Thousand
Pesos (P10,000.00), by the lawful use of which fisherman earns his
livelihood; and
h) Any material or article forming part of a house or improvement of any real
property.
SECTION 122. Levy on Real Property. The remedy of levy on real property shall
proceed as follows:
a) After the expiration of three (3) years in the case of delinquent tax, fee, or
charge not less than one hundred thousand pesos (P100,000.00) and after
distraint on personal property of the delinquent taxpayer may be levied. To
this end, the City Treasurer shall make duly authenticated certificate showing
the name of the taxpayer and the amount of the tax, fee or charge, and
penalty due from him. Said certificate shall operate with the force of a legal
execution throughout the Philippines. Levy shall be effected by writing on
said certificate the description of the property upon which levy is to be made.
At the same time, written notices of the levy shall be mailed to or served
upon the City Assessor and the Register of Deeds in the province or city
where the property is located who shall annotate the levy on the tax
declaration and certificate of title of the property, respectively, of the
delinquent taxpayers or, in his absence from the Philippines, of his agent or
the manager of a business in respect to which the liability arose, or if there to
be none, of the occupant of the property in question. A report of any levy
shall within ten (10) days after receipt of the warrant, be submitted by the
City Treasurer to the City Mayor and the Sangguniang Panlungsod.
b) Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer
shall proceed to publicly advertise for sale or auction the real property or a
portion thereof as maybe necessary to satisfy the claim and cost of sale; and
such advertisement shall cover a period of at least thirty (30) days. It shall be
effected by posting a notice at the main entrance of the City Hall building and
in a public and conspicuous place in the barangay where the real property is
located and by publication once a week for three (3) weeks in a newspaper of
general circulation in the City. The advertisement shall contain the amount of
taxes, fees or charges, and penalties due thereon, the time and place of sale
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the name of the taxpayer against whom the taxes, fees or charges are levied
and the short description of the property to be sold. At any time before the
date fixed for the sale, the taxpayer may stay the proceedings by paying the
taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall
proceed and shall be held either at the main entrance of the City Hall
building, or on the property to be sold, or at any other place as determined
by the City Treasurer conducting the sale specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall
make a report of the sale to the Sangguniang Panlungsod, and then make
and deliver to the purchaser a certificate of sale, showing the proceedings of
the sale, describing the property sold, stating the name of the purchaser and
setting out the exact amount of all taxes, fees, charges and related
surcharges, interest, or penalties. Provided, however, that any excess in the
proceeds of the sale over the claim and cost of sales shall be turned over to
the owner of the property.
The City Treasurer may advance an amount sufficient to defray the cost of
collection and advertisement and subsequent sale of the subject real property
including the preservation of improvements thereon.
c) Redemption of Property Sold. Within one (1) year from the date of the sale,
the delinquent taxpayer or his representative shall have the right to redeem
the property upon payment to the City Treasurer of the total amount of
taxes, fees, or charges, and related surcharges, interests, or penalties from
the date of delinquency to the date of sale, plus interest of two percent (2%)
per month on the purchase price from the date of purchase to the date of
redemption. Such payment shall invalidate the certificate of sale issued to the
purchaser and the owner shall be entitled to a certificate of redemption from
the City Treasurer.
The Treasurer, upon surrender by the purchaser of the certificates of sale

previously issued to him, shall forthwith return to the latter the entire
purchase price paid by him plus the interest of two percent (2%) per month
herein provided for, the portion of the cost of sale and other legitimate
expenses incurred by him, and said property thereafter shall be free from the
lien of such taxes, fees, or charges, related surcharges, interests and
penalties.
The real property owner shall not, however, be deprived of the possession of
said property and shall be entitled to the rentals and other income thereof
until the expiration of the time allowed for its redemption.
d) Final Deed of Conveyance to the Purchaser. In case the taxpayer fails to

redeem the property as provided herein, the City Treasurer shall execute a
deed conveying to the purchaser so much of the property has been sold, free
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from lien of any taxes, fees, charges, related surcharges, interests and
penalties. The deed shall sufficiently recite all proceedings upon which validity
of the sale depends.
e) Purchase of Real Property by the City Government for Want of Bidder. In

case there is no bidder for the real property advertised for sale as provided
herein, or if the highest bid is for an amount insufficient to pay the taxes
fees, or charges, related surcharges, interests, penalties and costs, the City
Treasurer conducting the sale, shall purchase the property in behalf of the
City as provided in this Code.
f) Resale of Real Property Taken for Taxes, Fees, or Charges. The City
government may, by separate Ordinance, sell and dispose of the real
property acquired at public auction. The proceeds of the sale shall accrue to
the general fund of the City after deducting the share of the barangay
whenever applicable.
SECTION 123. Penalties for Failure to Issue and Execute Warrant. Without
prejudice to criminal prosecution under the Revised Penal Code and other applicable
laws, the City Treasurer or any of his deputies who fails to issue or execute the levy
after the expiration of the time prescribed, or who is found guilty of abusing the
exercise thereof by competent authority, shall automatically be dismissed from the
service after due notice and hearing.
ARTICLE III
TAXPAYERS’ REMEDIES
SECTION 124. Period of Assessment and Collection.
a) Local taxes, fees or charges shall be assessed within five (5) years from the
date they became due. No action for the collection of such taxes, fees or
charges, whether administrative or judicial, shall be instituted after the
expiration of such period provided that taxes, fees or charges which have
accrued before the effectivity of the Code may be assessed within a period of
three (3) years from the date they became due.
b) In case of fraud or intent to evade the payment of taxes, fees or charges, the
same may be assessed within ten (10) years from discovery of the fraud or
intent to evade payment.
c) Local taxes, fees or charges may be collected within five (5) years from the
date of assessment by administrative or judicial action. No such action shall
be instituted after the expiration of said period provided that taxes, fees or
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charges assessed before the effectivity of this Code may be collected within a
period of three (3) years from the date of assessment.
d) The running of the periods of prescription provided in the preceding

paragraphs shall be suspended for the time during which:
1) The City Treasurer is legally prevented from making the assessment of

collection;
2) The taxpayer requests for a re-investigation and executes a waiver in
writing before expiration of the period within which to assess or collect;
and
3) The taxpayer is out of the country or otherwise cannot be located.
SECTION 125. Protest on Assessment. When the City Treasurer or his duly
authorized representatives finds that correct taxes, fees or charges have not been paid,
he shall issue a notice of assessment stating the nature of the tax, fee or charge, the
amount of deficiency, the surcharges, interests, and penalties. Within sixty (60) days
from receipt of the notice of assessment, the taxpayer may file a written protest with
the Office of the City Treasurer contesting the assessment; otherwise, the assessment
shall become final and executory.
In the event that a protest was made within the period provided above, the City
Treasurer shall decide the protest within a period of sixty (60) days from the time of its
filing. If the City Treasurer finds the protest to be wholly of partly meritorious, he shall
issue a notice cancelling wholly or partially the assessment. If the City Treasurer finds
the protest to be wholly or partly correct, he shall deny the protest wholly or partly with
notice to the taxpayer.
The taxpayer shall have thirty (30) days from receipt of the denial of the protest
or from the lapse of the sixty (60) day period prescribed in this Article within which to
appeal unto a court of competent jurisdiction; otherwise, the assessment becomes
conclusive and unappealable.
SECTION 126. Claim for Refund or Tax Credit. All taxpayers entitled to a refund or
tax credit provided in this Code shall file with the Office of the City Treasurer a claim in
writing duly supported by evidence of payment (e.g. official receipts, tax, clearance and
such other proof evidencing overpayment) within two (2) years from payment of the
tax, fee, or charge. No case or proceeding shall be entertained in any court without this
claim in writing and after expiration of two (2) years from the date of payment of such
tax, fee, or charge, or from the date the taxpayer is entitled to a refund or tax credit.
The tax credit granted a taxpayer shall not be refundable in cash but shall only
be applied to future tax obligations of the same taxpayer for the same business. If a
taxpayer has paid in full the tax due for the entire year and he has no other tax
obligation payable to the City during the year, his tax credits shall be applied in full
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during the first quarter of the next calendar year on the tax due from him for the same
business of said calendar year.
CHAPTER IX - PENAL PROVISIONS
SECTION 127. Penalty and Prescription. Any person who violates any of the
provisions of this Revenue Code or any regulations hereunder for which no specific
penalty is prescribed, shall be punished by a fine not exceeding Five Thousand Pesos
(Php5,000.00), or an imprisonment not exceeding six (6) months, or both at the
discretion of the Court. If the violation is committed by a juridical person, the president,
general manager, or any person entrusted with the administration thereof at the time of
the violation was committed shall be held liable therefore.
All complaints, suits, actions arising from the violation of any of the provisions of
this Revenue Code or any regulations promulgated thereunder, must be filed and shall
prescribe within a period of two (2) years from date of receipt of the last demand letter.
Provided further, that the running of the prescriptive period shall be suspended upon
the filing of the complaint with the Prosecutor’s Office of Las Piñas City.
CHAPTER X – MISCELLANEOUS PROVISIONS
SECTION 128. Publication of the Revenue Code. Within ten days after the approval
of this Code, a certified true copy of the same shall be published in accordance with the
provisions of the 1991 Local Government Code.
SECTION 129. Public Dissemination. This Revenue Code shall be furnished to the
City Treasurer for public dissemination.
SECTION 130. Withdrawal of Tax Exemption Privileges. Unless otherwise provided

in this Code, tax exemptions or incentives granted to, or presently enjoyed by all
persons, whether natural or juridical, including Government Owned and Controlled
Corporations, except local water districts, cooperatives duly registered under Republic
Act No. 6938, non-stock and non-profit hospitals and educational institutions, business
enterprises certified by the Board of Investments as pioneer or non-pioneer for a period
of six (6) and four (4) years respectively, from the date of registration, business entity,
associations, cooperatives registered under Republic Act 6810, and printer and/or
publisher of books or other reading materials prescribed by the Department of
Education, as school texts or references, insofar as receipts from the printing and/or
publishing thereof are concerned, are hereby withdrawn effective upon approval of this
Code.
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CHAPTER XI - FINAL PROVISIONS
SECTION 131. Separability Clause. If any clause, sentence, paragraph, section or

part of this Revenue Code shall be adjudged by any Court of competent jurisdiction to
be invalid, such judgment shall not affect, impair, or invalidate the remainder of said
Code, but shall be confined in its operation to the clause, sentence, paragraph, section
or part thereof directly involved in the controversy.
SECTION 132. Repealing Clause. All ordinances, rules and regulations or part
thereof in conflict or inconsistent with the provisions of this Revenue Code are hereby
repeated, amended, or modified accordingly.
SECTION 133. Effectivity. This Ordinance shall become effective upon approval and
after completion of its publication for three (3) consecutive days in a newspaper of
general circulation.
ENACTED by the Sangguniang Panlungsod of Las Piñas in its regular session

today, November 14, 2016.
( ABSENT)
HON. CARLO R. AGUILAR HON. FILEMON C. AGUILAR III
City Councilor City Councilor
HON. FLORANTE S. DELA CRUZ HON. DANILO V. HERNANDEZ

HON. ALFREDO L. MIRANDA HON. HENRY C. MEDINA

HON. BUENAVENTURA F. QUILATAN HON. RUBYMAR M. RAMOS

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HON. BONIFACIO C. RIGUERA HON. RENAN H. RIGUERA

HON. IGNACIO B. SANGGA HON. MARK ANTHONY G. SANTOS

HON. ROGELIO M. ALEJANDRO

President, Liga ng mga Barangay
HON. LUIS I. BUSTAMANTE

Vice-Mayor & Presiding Officer
ATTESTED:
ATTY. JERRY A. TANCHUAN

Sanggunian Secretary
APPROVED:
HON. IMELDA T. AGUILAR

City Mayor
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O1373-16 Revenue Code of The City of Las Piñas (2016)

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O1373-16 Revenue Code of The City of Las Piñas (2016)

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Sponsored by Councilors Henry C. Medina and Mark Anthony G. Santos

CITY ORDINANCE NO.1373-16

AN ORDINANCE ENACTING THE 2016 REVENUE CODE OF THE CITY

WHEREAS, Article IV Section 8, Paragraph 2 (bb) of Republic Act No.8251

WHEREAS, Municipal Ordinance No.104-92, Series of 1992, otherwise known as

management, disaster risk reduction management, livelihood trainings and

BE IT ORDAINED, as it is HEREBY ORDAINED by the Sangguniang Panlungsod of

CHAPTER I – GENERAL PROVISIONS

CHAPTER II – DEFINITION OF TERMS

SECTION 3. Definition of Terms.

3. Advertising Agency - includes all persons who are engaged in business of

4. Amusement - is a pleasurable diversion and entertainment. It is

5. Amusement Places - include theaters, cinemas, concert halls, circuses and

7. Assessment - refers to the act or process of determining the value of the

8. Assessment Level - the percentage applied to the market value of a real

9. Banks and other Financial Institutions - include banks, offshore banking

boarders only. A pension inn (or pension house) shall be considered a

13. Building – all kinds of structure more or less permanently attached to a

14. Business - means trade or commercial activity regularly engaged in as a

16. Business Center - a place for business transactions; a place for

17. Cabaret/Dance Hall - includes any place or establishment where dancing is

19. Call Center - refers to the telecommunication business dealing with

20. Calling - means one’s regular business, trade, profession, vocation or

28. Commissary – a store for equipment, food supplies, food production,

30. Contractor - is any person, natural or juridical, not subject to professional

As used in this Section, the term “contractor” shall include general

It also includes partnerships, no matter how created or organized joint-

partnerships formed by persons for the sole purpose of exercising their

The term ‘resident foreign’ when applied to a corporation means a foreign

32. Countryside and Barangay Business Enterprise - refers to any business

35. Distributor - A person or a firm, especially a wholesaler, who distributes

36. Domestic Construction Project – refers to a project bided out and

38. E-Commerce - it is generally used to cover the distribution marketing, sale

44. General Building Contractor - is a person whose principal contracting

45. General Engineering Contractor - is a person whose principal contracting

47. Holding Company - a controlling company that has one or more

49. Improvement - a valuable addition made to a real property or amelioration

51. Independent Wholesaler - means a person other than a manufacturer

52. Information Technology - may be defined as the collective term for

all other programs interdependent of this technology) and ICT facilities

Information Technology – Enabled Services refer to business lines that can

53. Investment Company and Investment House - investment companies are

55. Levy - means an imposition or collection of an assessment, tax tribute or

58. License or Permit - is a right or permission granted in accordance with law

59. Lodging House - includes any house or building, or portion thereof, in

60. Leasehold Improvements or Tenant’s Improvements - are fixed

61. Machinery - refers to machines, equipment, mechanical contrivances

62. Manufacturer -includes any person who, by physical or chemical process

63. Marginal Farmer or Fisherman - refers to an individual engaged in

exchange of agricultural or marine products produced by himself and his

66. Multinational Company - shall mean a foreign company or a group of

69. Occupation - refers to one’s regular business or employment or an activity

70. Operator - includes the owner, manager, administrator, or any other

71. Overseas Construction Project - shall mean a construction project

fabrication works with attendant installation works outside of the

72. Partnership - is a juridical person, having a separate legal personality from

74. Persons - refers to every natural or juridical being, susceptible of rights

75. Profession - refers to a calling which requires the passing of an

76. Privately-Owned Public Market - means those market establishments

interests therein; (2) or negotiates loans on real estate; (3) or leases or

82. Real Property - refers to land, building, machinery and other

84. Representative Office - is foreign corporation organized and existing