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ADMINISTRATIVE ORDER NO. 260
ADMINISTRATIVE ORDER NO. 260 -
DIRECTING THE SANGGUNIANS OF ALL CITIES AND MUNICIPALITIES TO ENACT A
LOCAL TAX ORDINANCE LEVYING A COMMUNITY TAX PURSUANT TO SECTION 156 OF
REPUBLIC ACT NUMBERED SEVENTY-ONE HUNDRED AND SIXTY, OTHERWISE KNOWN AS
THE LOCAL GOVERNMENT CODE OF 1991
WHEREAS, under the provisions of Sec. 156 of Republic Act No. 7160, otherwise known as the Local Government
Code of 1991 (hereinafter referred to as the Code), the residence tax
levied and administered by the National Government pursuant to Sec. 38 of the Local Tax Code (Presidential Decree No. 231, as amended) has
been transformed from a national tax to a local tax;
WHEREAS, under said Sec. 156 of the Code, a new tax, known as the
community tax, may be levied and collected by cities and
municipalities; and
WHEREAS, a local tax ordinance should be enacted by the sanggunians of
all cities and municipalities imposing said community tax before the
same can be collected and a community tax certificate therefore be
issued accordingly;
NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, by
virtue of the powers vested in me by law, do hereby order:
Section 1. The sanggunians of all cities and
municipalities, including those comprising the Metropolitan Manila
Area, shall enact, effective as of 1 January 1992, their respective tax
ordinances levying the community tax at the following schedules:
A.
For individual taxpayers —
1. Basic tax —
P5.00
2. Additional
tax of not exceeding P5,000.00 for the following:
a. Gross
receipts or earnings derived from business during
the preceding year — P1.00 for every P1,000.00
b. Salaries or
gross receipts or earnings derived from the exercise
of profession or the pursuit of any occupation
during the preceding year — P1.00 for every P1,000.00
c. Income from
real property during the preceding year —
P1.00 for every P1,000.00
B. For
corporate taxpayers —
1. Basic tax —
P500.00
2. Additional
tax of not exceeding P10,000.00 for the following:
a. Assessed
value of real property — P2.00 for every P5.000.00
b. Gross receipts or earnings
derived from business in the Philippines during the
preceding year — P2.00 for every P5,000.00
Sec. 2. The ordinance enacted for the purpose
shall also specify the manner and time for payment, including the
penalty for failure to pay the tax not later than the last day of
February of each year in accordance with the provisions of Sec. 161
of the Code.
Sec. 3. Pursuant to the provisions of paragraph
(b) of Sec. 164 of the Code, the tax ordinance shall authorize the
city or municipal treasurer to deputize the barangay treasurers to
collect the community tax in their respective jurisdictions. However,
said deputation shall be limited to the community tax payable by
individual taxpayers and shall be extended only to barangay treasurers
who shall properly bonded in accordance with existing laws.
Sec. 4. In view of the urgency of the enactment of
the local tax ordinance herein referred to and considering that the
rates of community taxes payable by individuals and corporations are
fixed under Section s 157 and 158 of the Code, no public hearing shall
be required for the purpose.
Sec. 5. The local treasurers are hereby
authorized, pending the distribution by the Bureau of Internal Revenue
of the new form for the community tax certificate, to use for the
purpose the blank forms of residence certificates that may still be in
their stock, with the proper changes being made
thereon.
Sec. 6. The Secretary of Finance is hereby
authorized to prescribe, from time to time, such procedures and
guidelines as may be deemed necessary for the proper and effective
implementation of this Order.
Sec. 7. This Order shall take effect immediately.
DONE in the City of Manila this
16th day of January, in the year of Our Lord, nineteen hundred and
ninety two.
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