Revenue Code of Cebu 2008

8/9/2019 Revenue Code of Cebu 2008

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Republic of the Philippines Province of Cebu SANGGUNIANG PANLALAWIGAN Cebu Capitol, Cebu City

11thSP 28th Session

EXCERPT FROM THE MINUTES OF THE 27th REGULAR SESSION

HELD ! THE SANGGUNIANG PANLALAWIGAN OF CEU" AT THE

MUNICIPAL SESSION HALL" ORON" CEU ON SEPTEMER 1#" 2$$8%

PRESENT&

Hon. Gregorio G. Sanchez, Jr. Presiding Officer!ice"GovernorHon. #gnes #. $agpale Presiding Officer Pro %e&poreHon. !ictor #. $aa&bong $a'ority (eader

Hon. Peter John ). Calderon #ssistant $a'ority (eaderHon. Juan !. *olo Sanggunian $e&ber Hon. Julian *. )aan Sanggunian $e&ber Hon. +ilfredo S. Ca&inero Sanggunian $e&ber Hon. Caesar an Geroni&o R. -a&bo Sanggunian $e&berHon. !ictoria G. Coro&inas Sanggunian $e&ber Hon. Joven J. $ondigo, Jr. Sanggunian $e&ber Hon. Jose $a. C. Gastardo Sanggunian $e&ber Hon. Rose $arie ). )urano Sanggunian $e&ber Hon. +enceslao O. Gait Sanggunian $e&ber Hon. #lfred /rancis $. Ouano Sanggunian $e&ber 0PC(1

Hon. %eresita ). Celis Sanggunian $e&ber 0/#*C1

SIC' LEA(E&

Hon. *ea $ercede #. Calderon Sanggunian $e&ber 0PPS21

RESOLUTION NO. 3939-2008

AUTHORS : HON. WENCESLAO O. GAKIT

HON. PETER JOHN D. CALDERON

CO-AUTHORS: ALL OTHER SP MEMBERS PRESENT

WHEREAS, read and presented to this Body for 2ndand 3rdreading is an

Ordinance entitled REVENUE CODE OF CEBU OF 2008 of Cebu Province;

WHEREASthere is a need to screen, analyze and revie all the rates ofi!positions in the Code in order to "no and deter!ine hether i!positions on

charges#fees and penalties are not e$cessive and applicable to the criteria of the

Province of Cebu;

NOW THEREFOREon !otion of %e!ber, H!". WENCESLAO O.

GAKIT and &ssistant %a'ority (eader, H!". PETER JOHN D. CALDERON,and adopted as on MASS MOTIONby all the %e!bers of this Body present,

duly seconded by the sa!e, be it

RESOLVED to #"$%&, as it is hereby ENACTED, the folloing)

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ORDINANCE NO. 2008-'0

APPROVING REVENUE CODE OF CEBU OF 2008

Be it ordained by the an!!"nian! Pan#a#a$i!an o%Ceb"& that'

C(AP)ER I* GENERA+ PROVIION

AR)IC+E A* SHORT TITLE AND SCOPE

e,tion -* Short Title. This ordinance shall beknown as the Revenue Code of Cebu of 2008.

e,tion 2* Scope and Application. This RevenueCode shall govern the levy, assessent, and collection of thefollowing ta!es, fees, charges and other i"ositions withinthe territorial #urisdiction of Cebu$

%a& Real 'ro"erty Ta!%b& Ta! on Transfer of Real 'ro"erty (wnershi"%c& Ta! on )usiness of 'rinting and 'ublication%d& *ranchise Ta!%e& Ta! on +inerals, uarry, and -and and ravel

Resources%f& 'rofessional Ta!%g& /useent Ta!%h& /nnual *i!ed Ta! for every elivery and 1auling

Truck or an%i& 'erits and Regulatory *ees%#& -ervice *ees%k& overnor3s 'erit, /ccreditation, *ees and Charges

on )usiness or Trade/ctivity Related to 4nvironent and

5atural Resources

AR)IC+E B* CONSTRUCTION OF PROVISIONS

e,tion .* Word and Phrae Not HereinE!prel" De#ned. 6ords and "hrases ebodied in thisRevenue Code not herein s"eci7cally de7ned shall have thesae de7nitions as found in Re"ublic /ct 5o. 9:0,otherwise known as the ;ocal overnent Code of 9


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e,tion /* R$le o% Contr$ction* In inter"retingthe "rovisions of this Revenue Code, the following rules ofconstruction shall be observed unless inconsistent with theanifest intent of the "rovision=

a& eneral Rules. > /ll words and "hrases shall be

construed and understood according to coon anda""roved usage of the language but technical words and"hrases and such other words in this Revenue Code whichay have ac?uired a "eculiar or a""ro"riate eaning, shallbe construed and understood according to such technical,"eculiar or a""ro"riate eaning.

b& ender and 5uber. > 4very word in this RevenueCode i"orting the asculine gender shall e!tend to bothale and feale. 4very word i"orting the singular nubershall e!tend to several "ersons or things as well= and everyword i"orting the "lural nuber shall e!tend and bea""lied to one "erson or thing as well.

c& Reasonable Tie. > @n all cases where any act isre?uired to be done within reasonable tie, the sae shallbe deeed to ean such tie as ay be necessary for the"ro"t "erforance of the act.

d& Co"utation of Tie. > The tie within which an actis to be done as "rovided in this Revenue Code or in any ruleor regulation issued "ursuant to the "rovisions thereof whene!"ressed in days, shall be co"uted by e!cluding the 7rstday and including the last day, e!ce"t if the last day falls ona -unday or holiday, in which case the sae shall bee!cluded in the co"utation and the following business dayshall be considered the last day.

e& References. > /ll references to Cha"ters, /rticles, or-ections, are to the Cha"ters, /rticles, or -ections in thisRevenue Code, unless otherwise s"eci7ed.

f& ConAicting 'rovisions of Cha"ters. > @f the "rovisionsof diBerent Cha"ters are in conAict with or contravene each

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other, the "rovisions of each Cha"ter shall "revail as to alls"eci7c atters and ?uestions involved therein.

g& ConAicting 'rovisions of -ections. > @f the "rovisions

of the diBerent -ections in the sae /rticle are in conAictwith each other, the "rovisions of the -ection which is thelast in "oint of se?uence shall "revail.

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AR)IC+E C* DEFINITION OF TER&S

e,tion * De#nition o% Ter'* 6hen used in this

Revenue Code, the ter$

a& A'$e'ent is a "leasurable diversion andentertainent. @t is synonyous to recreation, rela!ation,avocation, "astie or fun=

b& A'$e'ent place include theatres, cineas,concert halls, circuses and other "laces of auseentwhere one seeks adission to entertain one3s self by seeingor viewing the show or "erforances. They also includethose "laces where one seeks adission to entertain hiselfby direct "artici"ation=

c1 ($ine eans trade or coercial activityregularly engaged in as a eans of livelihood or with a viewto "ro7t=

d& Capital in)et'ent is the ca"ital which a "ersone"loys in any undertaking, or which he contributes to the

ca"ital of a single "ro"rietorshi", "artnershi", cor"oration, orany other #uridical entity, or association in a "articular ta!ing

#urisdiction=

e& Char*erefer to "ecuniary liability such as rents orfees against "ersons or "ro"erty=

%f&Corporation includes "artnershi"s, no atter howcreated or organied, #ointDstock co"anies, #oint accounts

%cuentas en participacion&, association or insuranceco"anies but does not include general "rofessional"artnershi"s and #oint venture or consortiu fored for the"ur"ose of undertaking construction "ro#ects or engaging in"etroleu, coal, geotheral, and other energy o"erations"ursuant to an o"erating or consortiu agreeent under a


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service contract with the governent. eneral "rofessional"artnershi"s are "artnershi"s fored by "ersons for the sole"ur"ose of e!ercising their coon "rofession, no "art ofthe incoe of which is derived fro engaging in any trade or

business.

The ter reident %orei*n when a""lied to acor"oration eans a foreign cor"oration not otherwiseorganied under the laws of the 'hili""ines but engaged intrade or business within the 'hili""ines=

g& Feeeans a charge 7!ed by law or ordinance for theregulation and ins"ection of a business or activity=

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h1 Le)" eans an i"osition or collection of anassessent, ta!, tribute or 7ne=

i& Licene or Per'itis a right or "erission grantedin accordance with law by a co"etent authority to engagein soe business or occu"ation or to engage in soetransactions=

#& Operator includes the owner, anager,adinistrator or any other "erson who o"erates or isres"onsible for the o"eration of a business establishent oris res"onsible for the o"eration of a business establishentor undertaking=

k& Peron ean every natural or #uridical being

susce"tible of rights and obligations or of being the sub#ectof legal relations=

l& Pri)ile*eeans a right or iunity granted as a"eculiar bene7t, advantage or favor=

1 Rental eans the value of the consideration,whether in oney or otherwise, given for the advantage oruse of a thing=

n& Reident refer to natural "ersons who have theirhabitual residence in the "rovince, where they e!ercise theircivil rights and ful7ll their civil obligations, and to #uridical"ersons for which the law or any other "rovision creating orrecogniing the 7!es their residence in a "articular


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"rovince, city or unici"ality. @n the absence of such law,#uridical "ersons are residents of the "rovince, city orunici"ality where they have their legal residence or"rinci"al "lace of business their residence in a "articular

"rovince. @n the absence of such law, #uridical "ersons areresidents of the "rovince, city or unici"ality where theyhave legal residence or "rinci"al "lace of business or wherethey conduct their "rinci"al business or occu"ation=

o1 Re)en$e includes ta!es, fees and charges that astate or its "olitical subdivision collects and receives into thetreasury for "ublic "ur"oses=

"& Ser)ice ean the duties, work or functions

"erfored or discharged by a governent oEcer, or by a"rivate "erson contracted by the governent as the caseay be=

?1 Ta! eans an enforced contribution, usuallyonetary in for levied by the law aking body on "ersonsand "ro"erty sub#ects to its #urisdiction for the "recise"ur"ose of su""orting governental needs.

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C(AP)ER II* )A3E ON REA+ PROPER)IE

AR)IC+E A* +ENERAL PROVISIONS

e,tion 4* Scope. This /rticle shall govern theadinistration, a""raisal, assessent, levy and collection of

the real "ro"erty ta! in the 'rovince of Cebu.

e,tion 5* F$nda'ental Principle. The a""raisal,assessent, levy and collection of real "ro"erty ta! shall beguided by the following fundaental "rinci"les$

a& Real "ro"erty shall be a""raised at its current andfair

arket value=

b& Real "ro"erty shall be classi7ed for assessent"ur"oses

on the basis of its actual use=

c& Real "ro"erty shall be assessed on the basis of aunifor classi7cation within each local governent unit=

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d& The a""raisal, assessent, levy and collection of real"ro"erty ta! shall not be let to any "rivate "erson= and

e& The a""raisal and assessent of real "ro"erty shallbe e?uitable.

e,tion 8* De#nition. 6hen used in this /rticle,the ter$

a& Ac,$iition Cotfor newlyDac?uired achinery notyet de"reciated and a""raised within the year of its"urchase refers to the actual cost of the achinery to its"resent owner "lus the cost of trans"ortation, handling, and

installation at the "resent site=

b& Act$al Ue refers to the "ur"ose for which the"ro"erty is "rinci"ally or "redoinantly utilied by the"erson in "ossession thereof=

c& Ad Valore' Ta! is a levy on real "ro"ertydeterined on the basis of a 7!ed "ro"ortion of the value ofthe "ro"erty=

d& A*ric$lt$ral Landis land devoted "rinci"ally to the"lanting of trees, raising of cro"s, livestock and "oultry,dairying, saltDaking,

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inland 7shing and siilar a?uaDagricultural cultural activities,

and other agricultural activities, and is not classi7ed asineral, tiber, residential, coercial or industrial land=

e& Appraial is the act or "rocess of deterining thevalue of "ro"erty as of a s"eci7c date for a s"eci7c "ur"ose=

f& Ae'entis the act or "rocess of deterining thevalue of a "ro"erty, or "ro"ortion thereof sub#ect to ta!,including the discovery, listing, classi7cation, and a""raisalof "ro"erties=

g& Ae'ent Le)elis the "ercentage a""lied to thefair arket value to deterine the ta!able value of the"ro"erty=

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h& Aeed Val$eis the fair arket value of the real"ro"erty ulti"lied by the assessent level. @t issynonyous to ta!able value=

i& Co''ercial Landis land devoted "rinci"ally for theob#ect of "ro7t and is not classi7ed as agricultural, industrial,ineral, tiber, or residential land=

#& Depreciated Val$e is the value reaining afterdeducting de"reciation fro the ac?uisition cost=

k& Econo'ic Li%eis the estiated "eriod over which itis antici"ated that a achinery or e?ui"ent ay be"ro7tably utilied=

l& Fair &ar-et Val$eis the "rice at which a "ro"ertyay be sold by a seller who is not co"elled to sell andbought by a buyer who is not co"elled to buy=

& I'pro)e'ent is a valuable addition ade to a"ro"erty or an aelioration in its condition, aounting toore than a ere re"air or re"laceent of "arts involvingca"ital e!"enditures and labor which is intended to enhance

its value, beauty , utility or to ada"t it for new or further"ur"oses=

(n Ind$trial Land is land devoted "rinci"ally toindustrial activity as ca"ital investent and is not classi7edas agricultural, coercial, tiber, ineral, or residentialland=

(o) &achiner" ebraces achines, e?ui"ent,echanical contrivances, instruents, a""liances ora""aratus which ay or ay not be attached, "eranentlyor te"orarily to the real "ro"erty.

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@t includes the "hysical facilities for "roduction, installations,and a""urtenant service facilities, those which are obile,

selfD"owered or selfD"ro"elled, and those not "eranentlyattached to the real "ro"erty which are actually, directly, ande!clusively used to eet the needs of the "articularindustry, business or activity and which by their very natureand "ur"ose are designed for, or necessary for its

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anufacturing, ining, logging, coercial, industrial oragricultural "ur"oses.

+achinery which are of general "ur"ose or use

including but not liited to oEce e?ui"ent, ty"ewriters,tele"hone e?ui"ent, breakable or easily daagedcontainers %glass or cartons&, icroco"uters, facsiileachines, tele! achines, cash dis"ensers, furniture and7!tures, freeers, refrigerators, dis"lay cases or racks, fruit

#uice or autoatic dis"ensing achines which are notdirectly and e!clusively used to eet the needs of a"articular industry, business or activity shall not beconsidered within the de7nition of achinery under thisRevenue Code.

Residential achinery shall include achines,e?ui"ent, a""liances or a""aratus "eranently attachedto residential land and i"roveents or those iovable bydestination=

"& &ineral Landare lands in which inerals, etallicor nonDetallic, e!ist in suEcient ?uantity or grade to #ustifythe necessary e!"enditures to e!tract and utilie such

aterials=

?& Reae'ent is the assigning of new assessedvalues to "ro"erty, "articularly real estate, as the result of ageneral, "artial, or individual rea""raisal of the "ro"erty=

r& Re'ainin* Econo'ic Li%e is the "eriod of tiee!"ressed in years fro the date of a""raisal to the datewhen the achinery becoes valueless=

s& Re'ainin* Val$eis the value corres"onding to thereaining useful life of the achinery=

t& Replace'ent or Reprod$ction Cot is the costthat would be incurred on the basis of current "rices, inac?uiring an e?ually desirable "ro"erty, or the cost ofre"roducing a new re"lica of the "ro"erty on the basis of thecurrent "rices with the sae or closely siilar aterial= and

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u& Reidential Land is land "rinci"ally devoted tohabitation.

e,tion 6* Ad'initration o% Real Propert" Ta!*The "rovince of Cebu shall be "riarily res"onsible for the"ro"er, eEcient and eBective adinistration of the real"ro"erty ta! sub#ect to the rules and regulations governingthe classi7cation, a""raisal and assessent of real "ro"ertyissued by the e"artent of *inance.

e,tion -0. Appraial o% Real Propert". /ll real"ro"erty, whether ta!able or e!e"t, shall be a""raised atthe current and fair arket value "revailing in the "rovince

in accordance with the rules and regulations "roulgated bythe e"artent of *inance for the classi7cation, a""raisal,and assessent of real "ro"erty "ursuant to the "rovisionsof the ;ocal overnent Code.

e,tion --* Declaration o% Real Propert" /" theO0ner or Ad'initrator. @t shall be the duty of all"ersons, natural or #uridical, or their duly authoriedre"resentative, owning or adinistering real "ro"erty,

including the i"roveents, within the 'rovince of Cebu to"re"are or cause to be "re"ared, and 7le with the 'rovincial/ssessor or the +unici"al /ssessor, a sworn stateentdeclaring the true value of their "ro"erty or "ro"ertieswhether "reviously declared or undeclared, ta!able ore!e"t, which shall be the current and fair arket value ofthe "ro"erty as deterined by the declarant. -uchdeclaration shall contain a descri"tion of the "ro"ertysuEcient in detail to enable the 'rovincial /ssessor or the+unici"al /ssessor to identify the sae for assessent"ur"oses. The sworn declaration of real "ro"erty hereinreferred to shall be 7led with the 'rovincial /ssessor, throughthe +unici"al /ssessor, once every three %F& years duringthe "eriod fro Ganuary 7rst %9st& to Gune thirtieth %F0th&coencing with the calendar year 9


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'ro"erty owners or adinistrators who fail to co"lywith this "rovision shall be sub#ected to a 7ne of *ive1undred 'esos %'H00.00&.

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e,tion -2* D$t" o% Peron Ac,$irin* RealPropert" or &a-in* I'pro)e'ent Thereon. Thefollowing are the duties of "erson or "ersons ac?uiring real"ro"erty in this "rovince or aking i"roveents thereon$

%a& @t shall be the duty of any "erson, or hisauthoried re"resentative, ac?uiring at any tie real"ro"erty situated in this "rovince or aking anyi"roveent on real "ro"erty, to "re"are, or cause to be"re"ared, and 7le with the 'rovincial /ssessor or the+unici"al /ssessor, a sworn stateent declaring the truevalue of sub#ect "ro"erty, within si!ty %:0& days after theac?uisition of such "ro"erty or u"on co"letion oroccu"ancy of the i"roveent, whichever coes earlier=

%b& @n the case of houses, buildings, or otheri"roveents ac?uired or newly constructed which willre?uire building "erits, "ro"erty owners or their authoriedre"resentatives shall likewise 7le a sworn declaration of thetrue value of the sub#ect house, building or otheri"roveent within si!ty %:0& days after$

%9& The date of a duly notaried 7nal deed of sale,contract, or other deed of conveyance covering the sub#ect

"ro"erty e!ecuted between the contracting "arties=

%2& The date of co"letion or occu"ancy of thenewly constructed building, house, or i"roveentwhichever coes earlier= and

%F& The date of co"letion or occu"ancy of anye!"ansion, renovation, or additional structures ori"roveents ade u"on any e!isting building, house, or

other real "ro"erty, whichever coes earlier=

%c& @n the case of achinery, the si!tyDday %:0& "eriodfor 7ling the re?uired sworn declaration of "ro"erty valuesshall coence on the date of installation thereof asdeterined by the 'rovincial /ssessor or his authoried

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de"uty +unici"al /ssessor. *or this "ur"ose, the 'rovincial/ssessor or +unici"al /ssessor ay secure the certi7cationof the building oEcial or engineer or other a""ro"riateoEcial stationed in the unici"ality concerned=

%d& 'ro"erty owners or adinistrators who fail toco"ly with any of the above "rovisions shall be sub#ect to a7ne of *ive 1undred 'esos %'H00.00&.

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e,tion -.* Declaration o% Real Propert" /" the

Pro)incial Aeor.

%a& 6hen any "erson, natural or #uridical, by who real"ro"erty is re?uired to be declared under -ec. 99 and -ec.92 of this Code refuses or fails for any reason to ake suchdeclaration within the tie "rescribed, the 'rovincial/ssessor or the +unici"al /ssessor shall hiself declare the"ro"erty in the nae of the defaulting owner and shallassess the "ro"erty for ta!ation in accordance with the"rovisions of this /rticle.

%b& @n the case of real "ro"erty discovered whoseowner or owners are unknown, the 'rovincial /ssessor or the+unici"al /ssessor shall likewise declare the sae in thenae of the Inknown owner, until such tie that a"erson, natural or #uridical, coes forth and 7les the sworndeclaration of "ro"erty values re?uired under either -ec. 99or -ec. 92 of this Revenue Code, as the case ay be.

%c& 5o oath shall be re?uired of any declaration adeby the 'rovincial /ssessor or the +unici"al /ssessor.

e,tion -/* Litin* o% Real Propert" in theAe'ent Roll.

%a& The 'rovincial /ssessor shall "re"are and aintainan assessent roll wherein all real "ro"erty shall be listedwhether ta!able or e!e"t, located within the territorial

#urisdiction of this 'rovince. Real "ro"erty shall be listed,valued and assessed in the nae of the owner oradinistrator, or anyone having legal interest in the"ro"erty.

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%b& The undivided real "ro"erty of a deceased "ersonay be listed, valued and assessed in the nae of theestate or of the heirs and devisees without designating theindividually= and undivided real "ro"erty other than that

owned by a deceased ay be listed, valued and assessed inthe nae of one or ore coDowners$ 'rovided, however,That such heir, devisee, or coDowner shall be liable severallyand "ro"ortionately for all obligations i"osed under thisarticle and the "ayent of the real "ro"erty ta! with res"ectto the undivided "ro"erty.

%c& The real "ro"erty of a cor"oration, "artnershi", orassociation shall be listed, valued and assessed in the saeanner as that of an individual.

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%d& Real "ro"erty owned by the Re"ublic of the'hili""ines, its instruentalities and "olitical subdivisions,the bene7cial use of which has been granted, forconsideration or otherwise, to a ta!able "erson, shall belisted, valued and assessed in the nae of the "ossessor,grantee or of the "ublic entity if such "ro"erty has beenac?uired or held for resale or lease.

e,tion -* Proo% o% E!e'ption o% Real Propert"%ro' Ta!ation. 4very "erson by or for who real"ro"erty is declared, who shall clai ta! e!e"tion for such"ro"erty under this Cha"ter @@, /rticle C, -ec. J2 of this'rovincial Revenue Code shall 7le with the 'rovincial/ssessor or the +unici"al /ssessor within thirty %F0& daysfro the date of the declaration of real "ro"erty suEcient

docuentary evidence in su""ort of such clai includingcor"orate charters, title of ownershi", articles ofincor"oration, byDlaws, contracts, aEdavits, certi7cationsand ortgage deeds, and siilar docuents.

e,tion -4* Real Propert" Identi#cation S"te'./ll declarations of real "ro"erty ade under the "rovisions ofthis Code shall be ke"t and 7led under a uniforclassi7cation syste to be established by the 'rovincial

/ssessor andKor +unici"al /ssessor "ursuant to theguidelines issued by the e"artent of *inance %(*& for the"ur"ose.

e,tion -5* Noti#cation o% Tran%er o% RealPropert" O0nerhip.

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%a& /ny "erson who shall transfer real "ro"ertyownershi" to another shall notify the 'rovincial /ssessor orthe +unici"al /ssessor of the +unici"ality where the

"ro"erty is located within si!ty %:0& days fro the date ofsuch transfer. The noti7cation shall include the ode oftransfer, the descri"tion of the "ro"erty alienated, the naeand address of the transferee together with the ta!clearance and the transfer ta! recei"t.

%b& @n addition to the notice of transfer, the "revious"ro"erty owner shall likewise surrender to the 'rovincial/ssessor or the +unici"al /ssessor of the +unici"ality wherethe "ro"erty is located the ta! declaration covering the

sub#ect "ro"erty in order that the sae ay be cancelledfro the assessent records. @f, however, said "reviousowner still owns "ro"erty other than the "ro"erty alienated,he shall, within the "rescribed si!tyDday %:0& "eriod, 7le

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with the 'rovincial /ssessor or the +unici"al /ssessor, anaended sworn declaration of the true value of the "ro"ertyor "ro"erties he retains in accordance with the "rovisions of-ection 99 and -ection 92 of this Code.

e,tion -8* D$t" o% Re*itrar o% Deed toApprie the Pro)incial Aeor o% Real Propert"Lited in Re*itr".

%a& (n or before the F0th day of Gune of every year, theRegistrar of eeds in accordance with -ec. 20


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alienation or encubrance, as the case ay be, has beenfully "aid of all real "ro"erty ta!es due thereon. *ailure to"rovide such certi7cate shall be a valid cause for theRegistrar of eeds to refuse the registration of the

docuent. @n the absence of such certi7cate or ta!clearance, the registration is null and void.

%c& The Registrar of eeds and 5otaries 'ublic shallfurnish the 'rovincial /ssessor with co"ies of all contracts,selling, transferring, or otherwise conveying, leasing orortgaging real "ro"erty registered by, or acknowledgedbefore the, within thirty %F0& days fro the date ofregistration or acknowledgeent.

e,tion -6* D$t" o% O1cial I$in* ($ildin*Per'it or Certi#cate o% Re*itration o% &achiner" toTran'it Cop" to the Pro)incial2&$nicipal Aeor.

%a& /ny "ublic oEcial or e"loyee who ay now orhereafter be re?uired by law or regulation to issue to any"erson a "erit for the construction, addition, re"air, orrenovation of a building, or "eranent i"roveent on landor a certi7cate of registration for any achinery, including

achines, echanical achines contrivances, anda""aratus attached or aE!ed on land or to another real"ro"erty, shall transit a co"y of such "erit or certi7catewithin thirty %F0& days of its issuance to the 'rovincial/ssessor.

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%b& /ny oEcial referred to in "aragra"h %a& hereof shall

likewise furnish the 'rovincial /ssessor with co"ies of thebuilding Aoor "lans andKor certi7cates of registration orinstallation of other achineries which ay not be"eranently or te"orarily attached to land or another real"ro"erty but falling under the de7nition of the terachinery under -ec. 8 of this Revenue Code and the rulesand guidelines issued by the e"artent of *inance %(*&.

e,tion 20. D$t" o% the +eodetic En*ineer to

F$rnih Copie o% Plan to Pro)incial Aeor* @t shallbe the duty of all eodetic 4ngineers, "ublic or "rivate, tofurnish free of charge the 'rovincial /ssessor with a white orblue "rint co"y of each of all a""roved original or subdivision"lans or a"s of surveys e!ecuted by the within thirty %F0&days fro recei"t of such "lans fro the ;and +anageent

+


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)ureau, the ;and Registration /uthority, or the 1ousing and;and Ise Regulatory )oard, as the case ay be.

e,tion 2-* Preparation o% Sched$le o% Fair

&ar-et Val$e.

%a& )efore any general revision of "ro"erty assessentis ade "ursuant to the "rovisions of this /rticle, there shallbe "re"ared by the 'rovincial /ssessor or +unici"al /ssessora schedule of fair arket values for the diBerent classes ofreal "ro"erty situated in every unici"ality. The 'rovincial/ssessor shall review, consolidate and subit the scheduleof fair arket values in all unici"alities to the -angguniang'anlalawigan for enactent of a se"arate ordinance. The

'rovincial (rdinance ado"ting the schedule of fair arketvalues shall be "ublished in a news"a"er of generalcirculation in the "rovince or in the absence thereof, shall be"osted in the "rovincial ca"itol and unici"al halls and intwo other cons"icuous "laces in every unici"ality.

%b& @n the "re"aration of schedules of fair arketvalues, the 'rovincial /ssessor or the +unici"al /ssessorshall be guided by the rules and regulations issued by the

e"artent of *inance.

e,tion 22* A$thorit" o% the Pro)incial Aeorto ta-e E)idence. *or the "ur"ose of obtaining inforationon which to base the arket value of any real "ro"erty, the'rovincial /ssessor or the +unici"al /ssessor ay suonthe owners of the "ro"erties to be aBected or "ersonshaving legal interest therein and witnesses, adinister oathsand take de"osition concerning the "ro"erty, its ownershi",aount, nature, and value.

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e,tion 2.* A'end'ent o% Sched$le o% Fair&ar-et Val$e. The 'rovincial /ssessor ay recoendto the -angguniang 'anlalawigan aendents to correct

errors in valuation in the schedule of fair arket values. The-angguniang 'anlalawigan, by ordinance, act u"on therecoendation within ninety %


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e,tion 2/* Clae o% Real Propert" %orAe'ent P$rpoe. *or "ur"oses of assessent, real"ro"erty shall be classi7ed as residential, agricultural,coercial, industrial, ineral, tiberland or s"ecial by the

'rovincial /ssessor or the +unici"al /ssessor as a""roved bythe -angguniang 'anlalawigan.

e,tion 2* Special Clae o% Real Propert". /lllands, buildings, and other i"roveents thereon actually,directly and e!clusively used for hos"itals, cultural, orscienti7c "ur"oses, and those owned and used by localwater districts, and governentDowned or controlledcor"orations rendering essential "ublic services in the su""lyand distribution of water andKor generation and transission

of electric "ower shall be classi7ed as s"ecial.

e,tion 24* Act$al Ue o% Real Propert" a (ai%or Ae'ent. Real "ro"erty shall be classi7ed, valuedand assessed on the basis of its actual use regardless ofwhere located, whoever owns it, and whoever uses it.

e,tion 25* Ae'ent Le)el. The assessentlevels to be a""lied to the fair arket value of real "ro"erty

to deterine its assessed value shall be as follows$

7a1 On +and*

Class /ssessent;evels

Residential 20L/gricultural J0LCoercial H0L@ndustrial H0L+ineral H0L

Tiberland 20L

7b1 P#ant9)ree and OtherI:;ro


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*air +arket alue (ver 5ot (ver/ssessent

;evels

9H,000.00 0L 9H,000.00 F00,000.00 90L F00,000.00 H00,000.00 20L H00,000.00 H0,000.00 2HL H0,000.00 9,000,000.00 F0L 9,000,000.00 2,000,000.00 FHL 2,000,000.00 H,000,000.00 J0L H,000,000.00 90,000,000.00 H0L90,000,000.00 :0L

%2& /gricultural

*air +arket alue (ver 5ot (ver /ssessent

;evels 'F00,000.00 2HL

F00,000.00 H00,000.00 F0L H00,000.00 H0,000.00 FHL H0,000.00 9,000,000.00 J0L

9,000,000.00 2,000,000.00 JHL2,000,000.00 H0L

%F& CoercialK@ndustrialK+ineral*air +arket alue

(ver 5ot (ver/ssessent

;evels F00,000.00 F0L

F00,000.00 H00,000.00 FHL H00,000.00 H0,000.00 J0L H0,000.00 9,000,000.00 H0L 9,000,000.00 2,000,000.00 :0L 2,000,000.00 H,000,000.00 0L H,000,000.00 90,000,000.00HL90,000,000.00 80L

%J& Tiberland

*air +arket alue

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(ver 5ot (ver/ssessent

;evels

F00,000.00 JHL F00,000.00 H00,000.00 H0L H00,000.00 H0,000.00 HHL H0,000.00 9,000,000.00 :0L9,000,000.00 2,000,000.00 :HL2,000,000.00 0L

7d1 On =a,hinerie*

Class /ssessent ;evels/gricultural J0LResidential H0LCoercial 80L@ndustrial 80L+ineral 80L

%e& On ;e,ia# C#ae* The assessent levels forall lands,

buildings, achineries and other i"roveents shall beas follows$

/ctual Ise /ssessent;evels4ducational 9HLCultural 9HL-cienti7c 9HL1os"ital 9HL;ocal water districts 90LovernentDowned or controlledcor"orations engaged in the su""lyand distribution of water andKorgeneration M transission of electric "ower 90L

e,tion 28* +eneral Re)iion o% Ae'ent andPropert" Clai#cation

%a& The +unici"al /ssessor u"on instruction of the

'rovincial /ssessor shall undertake a general revision of real"ro"erty assessents once every three %F& years.

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%b& *or this "ur"ose, the +unici"al /ssessor shall"re"are the schedule of fair arket values for the diBerentkinds and classes ofreal "ro"erty located within the territorial #urisdiction of theunici"ality in accordance with such rules and regulationsissued by the e"artent of *inance.

%c& The general revision of assessents and "ro"ertyclassi7cation shall coence u"on the enactent of anordinance by the -angguniang 'anlalawigan ado"ting theschedule of fair arket values.

e,tion 26* Val$ation o% Real Propert". @n cases

where$ %a& real "ro"erty is declared and listed for ta!ation"ur"oses for the 7rst tie= %b& there is an ongoing generalrevision of "ro"erty classi7cation and assessent= or %c&re?uest is ade by the "erson in whose nae the "ro"ertyis declared, the 'rovincial /ssessor or the +unici"al /ssessorshall, in accordance with the "rovisions of this /rticle, akea classi7cation, a""raisal and assessent of the real

"ro"erty listed and described in the declaration irres"ectiveof any "revious assessent or ta!"ayer3s valuation thereon$Provided, however, That the assessent of real "ro"ertyshall not be increased oftener than once every three %F&years e!ce"t in case of new i"roveents substantiallyincreasing the value of said "ro"erty or of any change in itsactual use.

e,tion .0* Date o% E3ecti)it" o% Ae'ent orReae'ent. /ll assessents or reassessents ade

after the 7rst %9st& day of Ganuary of any year shall take eBecton the 7rst %9st& day of Ganuary of the succeeding year$Provided, however,That the reassessent of real "ro"ertydue to its "artial or total destruction, or to a a#or change inits actual use, or to any great sudden inAation or deAation ofreal "ro"erty values, or to the gross illegality of theassessent when ade or to any other abnoral cause,shall be ade within ninety %


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"rior to the date of initial assessent$ Provided, however,That such ta!es shall be co"uted on the basis of thea""licable schedule of values in force during thecorres"onding "eriod.

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@f such ta!es are "aid on or before the end of the?uarter following the date the notice of assessent wasreceived by the owner or his re"resentative, no interest fordelin?uency shall be i"osed thereon= otherwise, such ta!esshall be sub#ect to an interest at the rate of two "ercent %2L&

"er onth or a fraction thereof fro the date of the recei"tof the assessent until such ta!es are fully "aid.

e,tion .2* Noti#cation o% Ne0 or Re)iedAe'ent. 6hen real "ro"erty is assessed for the 7rsttie or when an e!isting assessent is increased ordecreased, the 'rovincial /ssessor thru the +unici"al/ssessor shall, within thirty %F0& days, give written notice ofsuch new or revised assessent to the "erson in whosenae the "ro"erty is declared. The notice ay be delivered"ersonally or by registered ail or through the assistance ofthe Punong Barangay to the last known address of the"erson to be served.

e,tion ..* Appraial and Ae'ent o%&achiner".

%a& The fair arket value of a brandDnew achineryshall be the ac?uisition cost. @n all other cases, the fair

arket value shall be deterined by dividing the reainingeconoic life of the achinery by its estiated econoiclife and ulti"lied by the re"laceent or re"roduction cost.

%b& @f the achinery is i"orted, the ac?uisition costincludes freight, insurance, bank and other charges,brokerage, arrastre and handling, duties and ta!es, "lus costof inland trans"ortation, handling, and installation charges atthe "resent site. The cost in foreign currency of i"orted

achinery shall be converted to "eso cost on the basis offoreign currency e!change rates as 7!ed by the Central)ank.

e,tion ./* Depreciation Allo0ance %or&achiner". *or "ur"oses of assessent, a de"reciation

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allowance shall be ade for achinery at a rate of 7ve"ercent %HL& of its original cost or its re"laceent orre"roduction cost, as the case ay be, for each year of use$Provided, however, Thatthe reaining value for all kinds of

achinery shall be 7!ed at twenty "ercent %20L& of suchoriginal, re"laceent, or re"roduction cost for so long as theachinery is useful and in o"eration.

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AR)IC+E B* ASSESS&ENT APPEALS

e,tion .* Pro)incial (oard o% Ae'entAppeal. /ny owner or "erson having legal interest in the"ro"erty who is not satis7ed with the action of the 'rovincial/ssessor or the +unici"al /ssessor in the assessent of his"ro"erty ay, within si!ty %:0& days fro the date of recei"tof the written notice of assessent, a""eal to the )oard of/ssessent /""eals of the "rovince by 7ling a "etition underoath in the for "rescribed for the "ur"ose, together withco"ies of the ta! declarations and such aEdavits ordocuents subitted in su""ort of the a""eal.

e,tion .4* Or*ani5ation6 Po0er6 D$tie andF$nction o% the Pro)incial (oard o% Ae'entAppeal.

%a& The )oard of /ssessent /""eals of the 'rovinceshall be co"osed of the Registrar of eeds of the "rovince,

as Chairan, the 'rovincial 'rosecutor and the 'rovincial4ngineer as ebers, who shall serve as such in an exofcioca"acity without additional co"ensation.

%b& The Chairan of the )oard shall have the "ower todesignate any e"loyee of the "rovince to serve assecretary to the )oard also without additional co"ensation.

%c& The Chairan and ebers of the )oard

/ssessent /""eals of the 'rovince shall assue theirres"ective "ositions without need of further a""ointent ors"ecial designation iediately u"on eBectivity of thisRevenue Code. They shall take an oath or aEration ofoEce in the anner herein set forth$

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@ NNNNNNNNN, after having been a""ointed to the "ositionof NNNNNNNN, in the 'rovince of Cebu and now assuingy "osition as NNNNNNNNNN of the 'rovincial )oard of/ssessent /""eals of the "rovince of Cebu, hereby

solenly swear that @ will faithfully discharge to the bestof y ability the duties of this "osition and of all othersthat @ a holding, or ay hereafter hold, under the Re"ublicof the 'hili""ines, and that @ will su""ort and defend theConstitution of the 'hili""ines= and that @ will obey thelaws and legal orders "roulgated by the duly constitutedauthorities of the Re"ublic of the 'hili""ines, and that @ willwell and truly hear and deterine all atters and issuesbetween ta!"ayers and the 'rovincial /ssessor subittedfor y decision, and that @ i"ose this obligation u"on

yself voluntarily, without ental reservation or"ur"ose of evasion.

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-o hel" e od.

NNNNNNNNNNNNNNNNNNN -ignature

-ubscribed and sworn to before e on this NNNNNN day ofNNNNNNNNN, /.. NNNNNNNN at NNNNNNN'hili""ines.

NNNNNNNNNNNNNNNNNNNNNNNNNNNNNNN -ignature of (Ecer /dinistering(ath

e,tion .5* &eetin* and E!pene o% thePro)incial (oard o% Ae'ent Appeal.

%a& The )oard of /ssessent /""eals of the 'rovinceshall eet once a onth and as often as ay be necessaryfor the "ro"t dis"osition of a""ealed cases. 5o eber ofthe )oard shall be entitled to "er dies or travelinge!"enses for his attendance in )oard eetings, e!ce"t whenconducting an ocular ins"ection in connection with a case

under a""eal.

%b& /ll e!"enses of the )oard shall be charged againstthe eneral *und of the "rovince. The -angguniang'anlalawigan shall a""ro"riate the necessary funds to enablethe )oard to o"erate eBectively.

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e,tion .8* Filin* o% Ae'ent Appeal. /nyowner or "erson having legal interest in the "ro"erty who isnot satis7ed with the action of the +unici"al /ssessor in the

assessent of his "ro"erty ay, within thirty %F0& days frothe date of recei"t of the written notice of assessent,a""eal to the 'rovincial /ssessor who shall decide within7fteen %9H& days fro recei"t of written a""eal. @f the real"ro"erty ta!"ayer is not satis7ed with the decision of the'rovincial /ssessor, he ay, within 7fteen %9H& days fro thedate of recei"t of the decision of the 'rovincial /ssessor,a""eal to the 'rovincial )oard of /ssessent /""eals by7ling a "etition under oath in the for "rescribed for the"ur"ose, together with co"ies of the ta! declaration and

such aEdavits or docuents subitted in su""ort of thea""eal.

e,tion .6* Action /" the Pro)incial (oard o%Ae'ent Appeal.

%a& The )oard shall decide the a""eal within onehundred

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twenty %920& days fro the date of recei"t of such a""eal.The )oard, after hearing, shall render its decision based onsubstantial evidence or such relevant evidence on record asa reasonable ind ight acce"t as ade?uate to su""ort theconclusion.

%b& @n the e!ercise of its a""ellate #urisdiction, the

)oard shall have the "ower to suon witnesses,adinister oaths, conduct ocular ins"ections, takedis"ositions, and issue sub"oena and sub"oena ducestecum. The "roceedings of the )oard shall be conductedsolely for the "ur"ose of ascertaining the facts withoutnecessarily adhering to technical rules a""licable in #udicial"roceedings.

%c& The -ecretary of the )oard shall furnish the owner

of the "ro"erty or the "erson having legal interest thereinand the 'rovincial or +unici"al /ssessor with a co"y of thedecision of the )oard. @n case the 'rovincial /ssessorconcurs in the revision or the assessent, it shall be his dutyto notify the owner of the "ro"erty or the "erson havinglegal interest therein of such fact using the for "rescribed

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cor"orations engaged in the su""ly and distribution ofwater andKor generation and transission of electric "ower=

d& /ll real "ro"erty owned by duly registered

coo"erative=

e& +achinery and e?ui"ent e!clusively used for"ollution control and environental "rotection= and

f& )y a""ro"riate ordinance of the -angguniang'anlalawigan.

e,tion /.* Withdra0al o% Ta! E!e'ption* 4!ce"tas "rovided herein, any e!e"tion fro "ayent of real

"ro"erty ta! "reviously granted to, or "resently en#oyed by,all "ersons, whether natural or #uridical, including allgovernentDowned or controlled cor"orations are herebywithdrawn u"on the eBectivity of the ;ocal overnentCode of 9


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authorities, the ownershi" of which has not been transferredto individual owners, who shall be liable for the additionalta!$ Provided, however, That individual lots of suchsubdivisions, the ownershi" of which has not been

transferred to the buyer shall be considered as "art of thesubdivisions, and shall be sub#ect to the additional ta!"ayable by the subdivision owner or o"erator.

e,tion /5* Idle Land6 E!e'pt %ro' Ta!.The idleland ta! shall not a""ly to idle lands wherein the landowneris "hysically or legally "revented fro i"roving, or utiliingthe sae by reason of orce majeure, civil disturbance,natural calaity or any #usti7able cause or circustance.

/ny "erson having legal interest on the land desiring toavail of the e!e"tion under this section shall 7le thecorres"onding a""lication with the 'rovincial Treasurer. Thea""lication shall state the ground%s& under which thee!e"tion is being claied.

e,tion /8. Litin* o% Idle Land /" thePro)incial Aeor. The 'rovincial /ssessor shall akeand kee" an u"dated record of all idle lands located within

the "rovince. *or "ur"oses of collection, the 'rovincial/ssessor shall furnish a co"y thereof to the 'rovincial

Treasurer who shall notify, on the basis of such record, theowner of the "ro"erty or "erson having legal interest thereinof the i"osition of the additional ta!.

e,tion /6* Ordinance I'poin* a Special Le)"./ ta! ordinance i"osing a s"ecial levy on lands shall note!ceed si!ty "ercent %:0L& of the actual cost of the "ro#ectsand i"roveents, including the cost of ac?uiring land andsuch other real "ro"erty in connection therewith and"rovided further that the s"ecial levy shall not a""ly to lande!e"t fro the basic real "ro"erty ta! and the reainderof the land, "ortions of which have been donated to the'rovincial overnent of Cebu for the construction of such"ro#ects or i"roveents.

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e,tion 0* De#nition* 6hen used in this /rticle,the ter -"ecial levy is a for of ta!ation based on thebene7t "rinci"le. The land u"on which it is i"osed is

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su""osed to have derived soe s"ecial bene7ts in ters ofhigher values fro the i"roveent introduced by thegovernent.

e,tion -. Decription o% Propoed Pro4ect orI'pro)e'ent S$/4ect to Special Le)"* The ta!ordinance i"osing a s"ecial levy shall describe withreasonable accuracy the nature, e!tent, and location of the"ublic works "ro#ects or i"roveent to be undertaken,state the estiated cost thereof, s"ecify the etes andbounds by onuents and lines and the nuber of annualinstallent for the "ayent of the s"ecial levy which in nocase shall not be less than 7ve %H& nor ore than ten %90&years. The -angguniang 'anlalawigan ay establish a

unifor "ercentage of all lands sub#ect to the "ayent ofs"ecial levy for the entire district or it ay 7! diBerent ratesfor diBerent "arts or section thereof, de"ending on whethersuch land is ore or less bene7ted by the "ro"osed work,whichever is ore a""ro"riate or a""licable.

e,tion 2* E!e'ption* The s"ecial levy shall nota""ly to lands e!e"t fro the basic real "ro"erty ta!. @tshall not also a""ly to the reainder of the land "ortions of

which have been donated to the "rovince for theconstruction of "ro#ects or i"roveents sub#ect to s"eciallevy.

e,tion .* P$/lication o% Propoed OrdinanceI'poin* a Special Le)". )efore the enactent of anordinance i"osing a s"ecial levy, the -angguniang'anlalawigan shall conduct a "ublic hearing thereon= notifyin writing the owners of the real "ro"erty to be aBected orthe "ersons having legal interest therein as to the date and"lace thereof and aBord the latter the o""ortunity to e!"resstheir "ositions or ob#ections relative to the "ro"osedordinance.

e,tion /* Fi!in* the A'o$nt o% Special Le)".The s"ecial levy authoried herein shall be a""ortioned,co"uted, and assessed according to the assessed valuationof the lands aBected as shown by the books of the 'rovincial/ssessor, or its current assessed value as 7!ed by the said

'rovincial /ssessor if the "ro"erty does not a""ear of recordin his books. I"on the eBectivity of this 'rovincial RevenueCode of 2008 i"osing s"ecial levy, the 'rovincial /ssessorshall forthwith "roceed to deterine the annual aount ofs"ecial levy assessed against each "arcel of land co"risedwithin the area es"ecially bene7ted and shall send to each

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e,tion 40* Collection and Accr$al o% Proceed o%the Idle Land Ta!. The annual ta! on idle lands shall becollected at the sae tie and in the sae anner as thatof the basic real "ro"erty ta!. The "roceeds shall accrue to

the general fund of the "rovince.

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e,tion 4-* Aeor to F$rnih the &$nicipalTrea$rer 0ith Ae'ent Roll. (n or before the thirtyD

7rst %F9st& day of eceber of each year, the +unici"al/ssessor shall "re"are and subit an assessent rollcontaining a list of all "ersons whose real "ro"erties havebeen newly assessed or reassessed and the values of such"ro"erties to the 'rovincial /ssessor and the +unici"al

Treasurer.

e,tion 42. Notice o% Ti'e %or Collection o% Ta!.The 'rovincial Treasurer andthe +unici"al Treasurers of the

"rovince shall, on or before the thirtyD7rst %F9

st

& day ofGanuary each year, in the case of the basic real "ro"erty ta!and the additional ta! for the -4* or on any other date to be"rescribed by the -angguniang 'anlalawigan in the case ofany other ta! levied under this Cha"ter, "ost the notice ofthe dates when the ta! ay be "aid without interest at acons"icuous and "ublicly accessible "lace at the "rovincialca"itol building and unici"al halls. -aid notice shalllikewise be "ublished in a news"a"er of general circulationonce a week for two %2& consecutive weeks.

e,tion 4.* Pa"'ent o% Real Propert" Ta!e inF$ll and Intall'ent. The owner of the real "ro"erty orthe "erson having legal interest therein ay "ay the basicreal "ro"erty ta! and the additional ta! for -4* due thereonwithout interest in four %J& e?ual installents=

6a7The 7rst installent to be due and "ayable on orbefore

the thirtyD7rst %F9st

& of +arch=

6b7The second installent, on or before the thirtieth%F0th& of

Gune=

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6c7The third installent, on or before the thirtieth%F0th& of

-e"teber= and

6d7The last installent on or before the thirtyD7rst%F9st& ofeceber, e!ce"t the s"ecial levy the "ayent of whichshall be governed by ordinance of the -angguniang'anlalawigan.

The date for the "ayent of any other ta! i"osedunder this Revenue Code without interest shall be "rescribedby the -angguniang 'anlalawigan.

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The basic real "ro"erty ta! and the additional one"ercent %9L& -4* ta! ust be collected siultaneously.'ayents of real "ro"ertyta!es shall 7rst be a""lied to "rior years delin?uencies,interests, and "enalties, if any, and only after saiddelin?uencies are settled ay ta! "ayents be credited forthe current "eriod.

e,tion 4/. Ta! Dico$nt %or Ad)anced andPro'pt Pa"'ent. @f the basic real "ro"erty ta! and theadditional ta! accruing the -4* are "aid on tie or inadvance in accordance with the schedule of "ayents as"rovided in -ection :F, the ta!"ayer shall be granted

discounts in the anner as follows$ 'ro"t "ayent shallbe given a discount of 90L of the annual ta! due whileadvanced "ayent shall be entitled to a discount of20L of the annual ta! due. 'ayents shall beconsidered as "ro"t when "aid within the ?uarter it falls

due and "ayents are considered advanced if "aidbefore the ?uarter it falls or becoes due.

e,tion 4* Pa"'ent $nder Protet.

%a& 5o "rotest shall be entertained unless the ta!"ayer7rst "ays the ta!. There shall be annotated on the ta!recei"ts the words ;aid "nder ;rotet. The "rotest inwriting ust be 7led within thirty %F0& days fro "ayent of

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the ta! to the 'rovincial Treasurer, who shall decide the"rotest within si!ty %:0& days fro recei"t.

%b& The ta! "aid under "rotest shall be held in trust by

the +unici"al Treasurer.

%c& @n the event that the "rotest is 7nally decided infavor of the ta!"ayer, the aount or "ortion of the ta!"rotested shall be refunded to the "rotestant, or a""lied asta! credit against his e!isting or future ta! liability.

%d& @n the event that the "rotest is denied or u"on thela"se of the si!tyDday "eriod "rescribed in sub"aragra"h %a&,the ta!"ayer ay avail of the reedies "rovided for in -ec.

FH and -ec. F8, /rticle ), Cha"ter @@ of this Revenue Code.

e,tion 44* Repa"'ent o% E!cei)e Collection.6hen an assessent of basic real "ro"erty ta!, or any otherta! levied under Cha"ter @@ of this Revenue Code is found tobe illegal or erroneous and the ta! is accordingly reduced orad#usted, the ta!"ayer ay 7le a written clai for refund orcredit for ta!es and interests with the

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'rovincial Treasurer within two %2& years fro the date theta!"ayer is entitled to such reduction or ad#ustent.

The 'rovincial Treasurer shall decide the clai for ta!refund or credit within si!ty %:0& days fro recei"t thereof.@n case the clai for ta! refund or credit is denied, the

ta!"ayer ay, within si!ty %:0& days fro the date of recei"tof the written notice of assessent, a""eal to the 'rovincial)oard of /ssessent /""eals by 7ling a "etition under oathin the standard for "rescribed therefore, together withco"ies of the ta! declaration and such aEdavits ordocuents in su""ort of the a""eal.

e,tion 45* Notice o% Delin,$enc" in thePa"'ent o% the Real Propert" Ta!.

%a& 6hen the real "ro"erty ta! or any other ta!i"osed under this /rticle becoes delin?uent, the'rovincial Treasurer, through the +unici"al Treasurer, shalliediately cause a notice of the delin?uency to be "ostedat the ain entrance of the unici"al hall and in a "ublicly

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accessible and cons"icuous "lace in each barangay wherethe delin?uent "ro"erty is located. The notice ofdelin?uency shall also be "ublished once a week for two %2&consecutive weeks in a news"a"er of general circulation in

the "rovince.

%b& -uch notice shall s"ecify the date u"on which theta! becae delin?uent and shall state that "ersonal"ro"erty ay be distrained to eBect "ayent. @t shalllikewise state that at any tie before the distraint of"ersonal "ro"erty, "ayent of ta! with surcharges, interestsand "enalties ay be ade in accordance with -ec. :8 and:< of this Revenue Code, and unless the ta!, surcharges and"enalties are "aid before the e!"iration of the year for which

the ta! is due e!ce"t when the notice of assessent ors"ecial levy is contested adinistratively or #udicially"ursuant to -ec. FH of this Revenue Code, the delin?uentreal "ro"erty will be sold at "ublic auction, and the title tothe "ro"erty will be vested in the "urchaser, sub#ect,however, to the right of the delin?uent owner of the "ro"ertyor any "erson having legal interest therein to redee the"ro"erty within one %9& year fro the date of sale.

e,tion 48* Interet on Unpaid Real Propert"Ta!. *ailure to "ay the basic real "ro"erty ta! or any otherta! levied under this /rticle u"on the e!"iration of the"eriods "rescribed in -ec. :F, hereof, or when due, as thecase ay be, shall sub#ect the ta!"ayer to the "ayent ofinterest at the rate of two "ercent %2L& "er onth

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on the un"aid aount or a fraction thereof, until thedelin?uent ta! shall have been fully "aid: Provided, however,

That in no case shall the total interest on the un"aid ta! or"ortion thereof e!ceed thirtyDsi! %F:& onths.

e,tion 46* Re'edie %or the Collection o% RealPropert" Ta!. *or the collection of real "ro"erty ta! andany other ta! levied under this Revenue Code, the 'rovince

ay avail of the reedies by adinistrative action throughlevy on real "ro"erty and sale of real "ro"erty by "ublicauction or by #udicial action.

e,tion 50* Pro)incial +o)ern'ent Lien. Thebasic real "ro"erty ta! and any other ta! levied under this

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adinistrative or #udicial "roceeding shall be disissed frothe service.

e,tion 5.* Ad)ertie'ent and Sale. 6ithin

thirty %F0& days after service of the warrant of levy, the'rovincial Treasurer shall "roceed to "ublicly advertise forsale or auction the "ro"erty or a usable "ortion thereof asay be necessary to satisfy the ta! delin?uency ande!"enses of sale. The advertiseent shall be eBected by"osting a notice at the ain entrance of the 'rovincial or+unici"al )uilding, and in a "ublicly accessible andcons"icuous "lace in the barangay where the real "ro"erty islocated, and by "ublication once a week for two %2& weeks ina news"a"er of general circulation in the "rovince. The

advertiseent shall s"ecify the aount of the delin?uentta!, the interest due thereon and e!"enses of sale, the dateand "lace of sale, the nae of the owner of the real "ro"ertyor "erson having legal interest therein, and a descri"tion ofthe "ro"erty to be sold. /t any tie before the date 7!ed forthe sale, the owner of the real "ro"erty or "erson havinglegal interest therein ay stay the "roceedings by "ayingthe delin?uent ta!, the interest due thereon and thee!"enses of sale. The sale shall be held either at the ain

entrance of the "rovincial ca"itol building, or on the "ro"ertyto be sold, or at any other "laces as s"eci7ed in the notice ofthe sale.

6ithin thirty %F0& days after the sale, the 'rovincialTreasurer or his de"uty shall ake a re"ort of the sale to the-angguniang 'anlalawigan, and which shall for "art of hisrecords. The 'rovincial Treasurer shall likewise "re"are anddeliver to the "urchaser a certi7cate of sale which shallcontain the nae of the "urchaser, a descri"tion of the"ro"erty sold, the aount of the delin?uent ta!, the interestdue thereon, the e!"enses of sale and a brief descri"tion ofthe "roceedings: Provided, however, That "roceeds of thesale in e!cess of the delin?uent ta!, the interest duethereon, and the e!"enses of sale shall be reitted to theowner of the real "ro"erty or "erson having legal interesttherein.

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The 'rovincial Treasurer ay, by a duly a""rovedordinance, advance an aount suEcient to defray the costsof collection through the reedies "rovided for in this/rticle, including the e!"enses of advertiseent and sale.

e,tion 5/* Rede'ption o% Propert" Sold. 6ithinone %9& year fro the date of sale, the owner of thedelin?uent real "ro"erty or "erson having legal interesttherein, or his re"resentative, shall have the right to redeethe "ro"erty u"on "ayent to the 'rovincial Treasurer of theaount of the delin?uent ta!, including the interest duethereon, and the e!"enses of sale fro the date ofdelin?uency to the date of sale, "lus interest of not orethan two "ercent %2L& "er onth on the "urchase "rice fro

the date of sale to the date of rede"tion. -uch "ayentshall invalidate the certi7cate of sale issued to the "urchaserand the owner of the delin?uent real "ro"erty or "ersonhaving legal interest therein shall be entitled to a certi7cateof rede"tion which shall be issued by the 'rovincial

Treasurer or his de"uty.

*ro the date of sale until the e!"iration of the "eriodof rede"tion, the delin?uent real "ro"erty shall reain in

the "ossession of the owner or "erson having legal interesttherein who shall be entitled to the incoe and other fruitsthereof.

The 'rovincial Treasurer or his de"uty, u"on recei"tfro the "urchaser of the certi7cate of sale, shall forthwithreturn to the latter the entire aount "aid by hi "lusinterest of two "ercent %2L& "er onth. Thereafter, the"ro"erty shall be free fro the lien of such delin?uent ta!,interest due thereon and e!"enses of sale.

e,tion 5* Final Deed to P$rchaer. @n case theowner or "erson having legal interest therein fails to redeethe delin?uent "ro"erty as "rovided herein, the 'rovincial

Treasurer shall e!ecute a deed conveying to the "urchasersaid "ro"erty, free fro lien of the delin?uent ta!, interestdue thereon and e!"enses of sale. The deed shall brieAystate the "roceedings u"on which the validity of the salerests.

e,tion 54* P$rchae o% Propert" /" thePro)incial +o)ern'ent %or Want o% (idder. @n casethere is no bidder for the real "ro"erty advertised for sale as"rovided herein, or if the highest bid is for an aountinsuEcient to "ay the real "ro"erty ta! and the related

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interest and cost of sale, the 'rovincial Treasurer conductingthe sale shall "urchase the "ro"erty in behalf of the"rovincial

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governent to satisfy the clai and within two %2& daysthereafter shall ake a re"ort of his "roceedings which shallbe reAected u"on the records of his oEce. The said re"ortshall be subitted to the -angguniang 'anlalawigan. @t shallbe the duty of the Registrar of eeds u"on registration withhis oEce of any such declaration of forfeiture to transfer the

title of the forfeited "ro"erty to the "rovince of Cebu withoutthe necessity of an order fro a co"etent Court.

6ithin one %9& year fro the date of such forfeiture, theta!"ayer or any re"resentative, ay redee the "ro"erty by"aying to the 'rovincial Treasurer the full aount of the real"ro"erty ta! and the related interest and the costs of sale. @fthe "ro"erty is not redeeed as "rovided herein, theownershi" thereof shall be fully vested on the 'rovince of

Cebu.

e,tion 55* Reale o% Real Etate ta-en %orTa!e6 Fee or Char*e. The -angguniang 'anlalawiganay, by a duly a""roved ordinance, and u"on notice of notless than twenty %20& days, sell and dis"ose of the real"ro"erty ac?uired under the "receding section at "ublicauction. The "roceeds of the sale shall accrue to the generalfund of the 'rovincial overnent of Cebu.

e,tion 58* F$rther Ditraint or Le)". ;evy aybe re"eated if necessary until the full aount due, includingall e!"enses, is collected.

e,tion 56* Collection o% Real Propert" Ta!thro$*h the Co$rt. The 'rovincial overnent of Cebuay enforce the collection of the basic real "ro"erty ta! orany ta! levied under this /rticle by civil action in any Courtof co"etent #urisdiction. The civil action shall be 7led by

the 'rovincial Treasurer within the "eriod "rescribed in -ec.8F of this Revenue Code.

%a& The 'rovincial Treasurer shall furnish the'rovincial /ttorney a certi7ed stateent of delin?uency who,within 7fteen %9H& days after recei"t shall 7le the civil action

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in the nae of the "rovince in the "ro"er Court of co"etent#urisdiction. The #urisdiction of the Court is deterined bythe aount sought to be recovered e!clusive of interestsand costs. Thus, where the delin?uent ta! due does not

e!ceed ten thousand "esos %'90,000.00&, the co"etentcourt is the unici"al trial court, and where the aount is ine!cess of Ten Thousand 'esos %'90,000.00&, the "ro"er courtis the regional trial court.

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%b& @n both cases, that is, where the clai is eithercogniable by an inferior court or by the regional court, the'rovincial Treasurer shall furnish the 'rovincial /ttorney thee!act address of the defendant where he ay be served withsuons.

e,tion 80* Action Aailin* Validit" o% Ta! Sale.5o Court shall entertain any action assailing the validity ofany sale at "ublic auction of real "ro"erty or rights thereinunder this Revenue Code until the ta!"ayer shall havede"osited with the Court the aount for which the real"ro"erty was sold, together with interest of two "ercent %2L&"er onth fro the date of sale to the tie of the institutionof the action. The aount so de"osited shall be "aid to the"urchaser at the auction sale if the deed is declared invalidbut it shall be returned to the de"ositor if the action fails.

5either shall any Court declare a sale at "ublic auctioninvalid by reason of irregularities or inforalities in the

"roceedings unless the substantive rights of the delin?uentowner of the real "ro"erty or the "erson having legal interesttherein have been i"aired.

e,tion 8-* Pa"'ent o% Delin,$ent Ta!e onPropert" S$/4ect o% Contro)er". @n any action involvingthe ownershi" or "ossession of, or succession to, real"ro"erty, the Court ay motu propio or u"on re"resentationof the 'rovincial Treasurer or his de"uty, award such

ownershi", "ossession or succession to any "arty to theaction u"on "ayent to the Court of the ta!es with interestdue on the "ro"erty and all other costs that ay haveaccrued, sub#ect to the 7nal outcoe of the action.

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e,tion 82* Pro)incial Trea$rer to Certi%"Delin,$encie Re'ainin* Uncollected. The 'rovincial

Treasurer or his de"uty shall "re"are a certi7ed list of all real"ro"erty ta! delin?uencies which reained uncollected or

un"aid for at least one %9& year, and a stateent of thereason or reasons for such nonDcollection or nonD"ayent,and shall subit the sae to the -angguniang 'anlalawiganon or before the thirtyD7rst %F9st& of eceber of the yeariediately succeeding the year in which the delin?uencieswere incurred, with a re?uest for assistance in theenforceent of the reedies for collection "rovided herein.

e,tion 8.* Period 0ithin 0hich to Collect RealPropert" Ta!e. The basic real "ro"erty ta! and any other

ta! levied under this Cha"ter shall be collected within 7ve%H& years fro the date they

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becoe due. 5o action for the collection of the ta!,whetheradinistrative or #udicial, shall be instituted after thee!"iration of such "eriod. @n case of fraud or intent to evade"ayent of the ta!, such action ay be instituted for thecollection of the sae within ten %90& years fro thediscovery of such fraud or intent to evade "ayent.

The "eriod of "rescri"tion within which to collect shallbe sus"ended for the tie during which$

%a& The 'rovincialK+unici"al Treasurer is legally

"reventedfro collecting the ta!=

%b& The owner of the "ro"erty or the "erson havinglegal

interest therein re?uests for reinvestigation and e!ecutes awaiver in writing before the e!"iration of the "eriod within

which to collect= or

%c& The owner of the "ro"erty or the "ersonhaving legal

interest therein is out of the country or otherwise cannot belocated.

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AR)IC+E F* DISTRI(UTION OF PROCEEDS

e,tion 8/* Ditri/$tion o% Proceed. The

"roceeds of the basic real "ro"erty ta!, including interestthereon, and "roceeds fro the lease or dis"osition, sale orrede"tion of "ro"erty ac?uired at a "ublic auction inaccordance with the "rovisions of this /rticle shall bedistributed as follows$

a& 'rovince > thirty 7ve "ercent %FHL& shall accrue tothe general fund=

b& +unici"ality > forty "ercent %J0L& shall accrue to the

general fund of the unici"ality where the real "ro"erty islocated= and

c& )arangay > twenty 7ve "ercent %2HL& shall accrueto the

general fund of the barangay where the real "ro"erty islocated.

The share of the barangay shall be released directly to

the )arangay Treasurer on a ?uarterly basis within 7ve %H&days after the end of each ?uarter without the need of anyfurther action, and shall not be sub#ect to any lien orholdback for whatever "ur"ose sub#ect to such rules as aybe "rescribed by the Coission on /udit for this "ur"ose.

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develo"ent as deterined and a""roved by the localschool board concerned.

e,tion 84* Proceed o% the Ta! on Idle Land.

The "roceeds of the additional real "ro"erty ta! on idle landsshall accrue to the general fund of the "rovince.

e,tion 85* Proceed o% the Special Le)"* > The"roceeds of the s"ecial levy on lands bene7ted by "ublicworks, "ro#ects and other i"roveents shall accrue to thegeneral fund of the "rovince which 7nanced such "ublicworks, "ro#ects or other i"roveents. /ccordingly, allincoe derived fro this s"ecial levy shall be treated in theincoe stateent as revenue fro ta!ation.

AR)IC+E G* SPECIAL PROVISIONS

Section ;;. +eneral Ae'ent Re)iion$arr"Reo$rce* There is hereby i"osed a ta! of ten "ercent%90L& of the local fair arket value "er cubic eter of allordinary stones, sand, gravel, earth and other ?uarryresources, as de7ned in -ection 989 hereof, e!tracted withinthe territorial #urisdiction of the 'rovince of Cebu, includingholders of "erits, licenses, contracts or agreeents issuedby entities other than the 'rovince of Cebu= "rovided,holders of gratuitous "erits issued by the 'rovince of Cebushall be e!e"t fro the "ayent of this ta!.

e,tion -2* I'poition o% Ta! on Non=&etallic&ineral. There is hereby i"osed a ta! of two "ercent%2L& of the local fair arket value "er etric ton of all nonDetallic ineral coodity, as de7ned in -ection 989hereof, e!tracted within the territorial

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other than the 'rovince of Cebu= "rovided, holders ofgratuitous "erits issued by the 'rovince of Cebu shall bee!e"t fro the "ayent of this ta!.

e,tion -24. I'poition o% Ta! on &etallic&ineral. There is hereby i"osed a ta! of two "ercent%2L& of the local fair arket value "er etric ton of alletallic ineral coodity, as de7ned in -ection 989hereof, e!tracted within the territorial #urisdiction of the'rovince of Cebu, including holders of "erits, licenses,contracts or agreeents issued by entities other than the'rovince of Cebu= "rovided, holders of gratuitous "eritsissued by the 'rovince of Cebu shall be e!e"t fro the"ayent of this ta!.

e,tion -25* Ti'e and Place o% Pa"'ent* The'rovincial Treasurer shall "roulgate an @"leenting Rulesand Regulations, duly a""roved by the 'rovincial overnor toi"leent this /rticle, by "roviding, aong other things, forthe tie and "lace of "ayent of the ta!es due under this/rticle.

e,tion -28. Ditri/$tion o% Proceed. The

"roceeds of the ta! on sand, gravel and other ?uarryresources shall be distributed as follows$

%a&'rovince > Thirty "ercent %F0L&

%b&Co"onent Cities or +unici"ality where the ordinarystones,

gravel, sand, earth and other ?uarry resources, and etallicand nonDetallic ineral coodities are e!tracted > Thirty"ercent %F0L&

%c&)arangay where the ordinary stones, sand, gravel,earth

and other ?uarry resources, and etallic and nonDetallicineral coodities are e!tracted > *orty "ercent %J0L&

AR)IC+E F* PROFESSIONAL TA8

e,tion -26. I'poition o% Ta!. There is herebyi"osed an annual "rofessional ta! on all "ersons engagedin the e!ercise or "ractice of his "rofession re?uiringgovernent e!aination at the rate of Two 1undred *ifty'esos %'2H0.00&.

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e,tion -.0* Co)era*e. /ll "rofessionals who"assed the bar e!ainations, or any board, or othere!ainations conducted by the 'rofessional RegulationCoission %'RC& and other governent agencies shall besub#ect to the "rofessional ta!.

e,tion -.-* E!e'ption. 'rofessionals e!clusivelye"loyed by the governent, or any of its subdivisions,

instruentalities and agencies, shall be e!e"ted fro the"ayent of this ta!.

e,tion -.2* Pa"'ent o% Ta!. The "rofessional ta!shall be "aid before any "rofession herein s"eci7ed can belawfully "ursued. / line of "rofession does not becoee!e"t even if conducted with soe other "rofession forwhich the ta! has been "aid.

e,tion -..* Ti'e and Place o% Pa"'ent. The"rofessional ta! shall be "aid to the 'rovincial Treasurer orhis de"uty annually on or before the thirtyD7rst %F9 st& day of

Ganuary. /ny "erson 7rst beginning to "ractice a "rofessionafter the onth of Ganuary ust, however, "ay the full ta!before engaging therein.

4very "erson legally authoried to "ractice his"rofession shall "ay the "rofessional ta! to the 'rovincial

Treasurer of Cebu or his de"uty, where he "ractices his

"rofession in the unici"alities of the "rovince or where heaintains his "rinci"al oEce, in case he "ractices his"rofession in several "laces.

e,tion -./* S$rchar*e %or Late Pa"'ent* *ailureto "ay the levied ta! on tie shall be sub#ect to a surchargeof twentyD7ve "ercent %2HL& of the original aount of ta!due, such surcharge to be "aid at the sae tie and in thesae anner as the ta! due.

e,tion -.* Interet on Unpaid Ta!* @n addition tothe surcharge for late "ayent, there shall be i"osed u"onthe un"aid aount an interest of two "ercent %2L& "eronth fro the due date until the ta! is fully "aid but in no

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%d& *or the "ur"ose of collecting the ta!, the 'rovincialTreasurer or his de"uty shall re?uire fro such "rofessionalstheir current annual registration cards issued by co"etentauthority before acce"ting "ayent of their "rofessional ta!

for the current year. The 'rofessional RegulationCoission %'RC& shall likewise re?uire the "rofessionals3"resentation of "roof of "ayent of this ta! beforeregistration of "rofessional or renewal of their licenses.

e,tion -.8* Penalt". /ny violation of the "rovisionof this /rticle shall be "unishable by a 7ne of not less than(ne Thousand 'esos %'9,000.00& nor ore than *ive

Thousand 'esos %'H,000.00& or i"risonent of not lessthan one %9& onth nor ore than si! %:& onths, or both, at

the discretion of the court.

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AR)IC+E G* A&USE&ENT TA8

e,tion -.6* I'poition o% Ta!* There is herebyi"osed an auseent ta! to be collected fro theo"erators of theaters, cineas, concert halls, circuses,bo!ing stadia, and other "laces of auseent at a rate oftwenty "ercent %20L& of the gross recei"ts fro adissionfees.

e,tion -/0* &anner o% Co'p$tin* the Ta!* @nthe case of theaters or cineas, the ta! shall 7rst be

deducted and withheld by their "ro"rietors, lessees, oro"erators and "aid to the 'rovincial Treasurer or his de"utybefore the gross recei"ts are divided between said"ro"rietors, lessees or o"erators and the distributors of thecineatogra"hic 7ls.

e,tion -/-. E!e'ption* The holding of o"eras,concerts, draas, recitals, "ainting and art e!hibitions,Aower shows, usical "rogras, literary and oratorical

"resentations, by declaration of the 'rovincial overnor orby a resolution of the -angguniang 'anlalawigan, e!ce"t"o", rock, or siilar concerts shall be e!e"ted fro the"ayent of the ta! i"osed herein but sub#ect to local"erits and regulatory fees.


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e,tion -/2* Ti'e and &anner o% Pa"'ent* Theta! i"osed herein on the gross recei"ts realied during theonth shall be "aid to the 'rovincial Treasurer or his de"utywithin 7fteen %9H& days of the succeeding onth.

/ onthly auseent ta! return indicating the grossrecei"ts for the onth duly certi7ed by the o"erator underoath shall be subitted to the 'rovincial Treasurer or hisde"uty within ten %90& calendar days of the succeedingonth before "ayent of the auseent ta!. The'rovincial Treasurer or his de"uty shall co"are the returnwith the corres"onding record of ins"ectors assigned duringthe onth and verify the correctness of the return beforeacknowledging the ta! "ayent.

e,tion -/.* S$rchar*e %or Fail$re to File orFra$d$lent Filin* o% the &onthl" A'$e'ent Ta!Ret$rn* /ny owner or o"erator of an auseent "lace whofails to 7le the +onthly /useent Ta! Return or who 7les afraudulent return shall be sub#ect to a surcharge of 7fty"ercent %H0L& of the ta! due which shall be in addition to theinterest and "enalties "rescribed in this /rticle.

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e,tion -//* S$rchar*e %or Late Pa"'ent* *ailureto "ay the levied ta! on tie shall be sub#ect to a surchargeof twentyD7ve "ercent %2HL& of the original aount of ta!due, such surcharge to be "aid at the sae tie and in thesae anner as the ta! due.

e,tion -/* Interet on Unpaid Ta!* @n addition tothe surcharge for late "ayent, there shall be i"osed u"onthe un"aid aount an interest of two "ercent %2L& "eronth fro the due date until the ta! is fully "aid but in nocase shall the total interest on the un"aid aount or "ortionthereof e!ceed thirtyDsi! %F:& onths.

e,tion -/4* Ditri/$tion o% Proceed o% the Ta!*

The "roceeds fro the auseent ta! shall be dividede?ually between the "rovince and the unici"ality where theauseent "lace is located.

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%a& /ll adission tickets of auseent "laces sub#ectto the ta! i"osed in this /rticle shall be registered with the'rovincial Treasurer or his de"uty without charge who shallark said tickets "ro"erly by the word R4@-T4R4 and

kee" a record thereof. The 'rovincial Treasurer shall likewiseissue a certi7cation to the owner, "ro"rietor, o"erator orlessee to the eBect that such ?uantity, denoination andserial nubers of adission tickets were duly registered withhis (Ece. / color schee and nubering syste shall be"rescribed by the 'rovincial Treasurer or his de"uty forcontrol "ur"oses.

%b& The 'rovincial Treasurer shall re?uire owners,"ro"rietors, o"erators, or lessees of auseent "laces to

"rovide their establishents two bo!es, one bo! arkedwith letter ( for o"erator and the other arked with letter for governent in the "lace where tickets are "resentedby custoers. uly registered adission tickets shall be cutin halves u"on "resentation of the sae by custoers. (neDhalf of the ticket shall be de"osited in the bo! arked withletter (, and the other half shall be de"osited in the otherbe arked with letter .

%c&The bo!es for used adission tickets shall be"rovided with two lock devices. (ne lock device shall be"rovided with "adlock by the anageent while the otherlock device shall be "rovided by the 'rovincial overnent.)oth bo!es

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shall be o"ened daily in the "resence of re"resentatives frothe anageent and the "rovincial governent who shallcertify the nuber of adission tickets by denoination inthe daily count sheet. The daily count sheets of adissiontickets shall be attached to the +onthly /useent Ta!Return to be subitted to the 'rovincial Treasurer. The+unici"al Treasurer of the unici"ality where the

auseent "lace is located shall be furnished a co"y ofsuch return.

%d& (wners or o"erators of every auseent "laceshall "ost in a cons"icuous "lace in front of the ticket bootha notice, "rinted in big bold letters or nubers, showing the

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aount of adission "rice. 6here there is a change in theadission "rice, the owner or o"erator of the saidauseent "lace shall, within ten %90& days fro theeBectivity of such change, infor in writing the 'rovincial

Treasurer the details of the changes in adission "rice.

e,tion -/8* Penalt"* /ny violation of the "rovisionof this /rticle shall be "unishable by a 7ne of not less than(ne Thousand 'esos %'9,000.00& nor ore than *ive

Thousand 'esos %'H,000.00& or i"risonent of not lessthan one %9& onth nor ore than si! %:& onths, or both, atthe discretion of the court.

AR)IC+E (* ANNUAL FI8ED TA8 FOR EVER7 DELIVER7AND HAULIN+ TRUC? OR VAN OF &ANUFACTURERS OR

PRODUCERS6 WHOLE= SALERS 6 DEALERS ORRETAILERS

e,tion -/6* I'poition o% Ta!* There is herebyi"osed an annual 7!ed ta! for every truck, van orany vehicle used by anufacturers, "roducers,wholesalers, dealers, or retailers in the delivery or

distribution of distilled s"irits, ferented li?uors, softdrinks, cigars and cigarettes, and all other "roducts tosales outlets, or consuers, whether directly orindirectly within the "rovince in the aount of *ive1undred *ifty 'esos %' HH0.00&.

e,tion -0* Ti'e and Place o% Pa"'ent* The ta!shall be "aid to 'rovincial Treasurer or his de"uty within the7rst twenty %20& days of Ganuary or in case of those akingdeliveries to the 'rovince for the 7rst tie, at any tiethereafter before any delivery of goods is ade within the'rovince.

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e,tion --* S$rchar*e %or Late Pa"'ent* *ailureto "ay the levied ta! on tie shall be sub#ect to a surchargeof twentyD7ve "ercent %2HL& of the original aount of ta!due, such surcharge to be "aid at the sae tie and in thesae anner as the ta! due.

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e,tion -2* Interet on Unpaid Ta!* @n addition tothe surcharge for late "ayent, there shall be i"osed u"onthe un"aid aount an interest of two "ercent %2L& "eronth fro the due date until the ta! is fully "aid but in no

case shall the total interest on the un"aid aount or "ortionthereof e!ceed thirtyDsi! %F:& onths.

e,tion -.* Ad'initrati)e Pro)iion*

%a& The 'rovincial Treasurer shall kee" a registry oftrucks, vans or vehicles sub#ect to the ta! showing the naeof the owner or "ro"rietor, nae of anager or "resident inthe case of "artnershi" or cor"oration, address and locationof "rinci"al oEce, "late nuber, certi7cate of registration

nuber, engine nuber, sticker nuber assigned for theyear and other inforation.

%b& The owner or "ro"rietor of the truck, van or vehicleshall be re?uired to 7le an a""lication in a "rescribed for inthree %F& co"ies showing the needed inforation with the'rovincial Treasurer for "rocessing and a""roval.

%c& The 'rovincial Treasurer or his de"uty shall collect

the ta!es and fees, register the vehicle involved and issuethe corres"onding sticker and the recei"t acknowledging"ayent, date of "ayent and the aount "aid.

%d&The failure of the owner or "ro"rietor of a truck, vanor

vehicle to "ay the ta!es and fees re?uired to be "aid to the'rovincial Treasurer3s (Ece within the "ro"er "eriod re?uiredby law or as set by the -angguniang 'anlalawigan and u"ontiely deand through "ro"er notice indicating the ta!liability and a""ro"riate "enalties, interest and surchargesby the 'rovincial Treasurer and failure to dis"lay on thewindshield the sticker shall be suEcient ground for theseiure and i"ounding of the goods and delivery vehiclecontaining said goods.

The +unici"al Treasurer or his de"uty has the authorityto ins"ect, seie and i"ound the goods and delivery vehiclecontaining said goods if found violating the above "rovisions

of this /rticle.

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e,tion -/* Stora*e Fee.There shall be i"osed astorage fee of *ifty 'esos %'H0.00& "er day on anyi"ounded truck, van, hauler or vehicle de"osited at the

'rovincial Ca"itol co"ound or any designated "lace forstorage by the 'rovincial Treasurer or his de"uty.

e,tion -* Pena#ty* /ny violation of the "rovisionof this /rticle shall be "unishable by a 7ne of not less than(ne Thousand 'esos %'9,000.00& nor ore than *ive

Thousand 'esos %'H,000.00& or i"risonent of not lessthan one %9& onth nor ore than si! %:& onths, or both, atthe discretion of the court.

e,tion -4* Ad'initrati)e Penalt" and Sharin*o% Proceed o% the Ad'initrati)e Penalt". 6ithout"re#udiced to the 7ling of a case in court for violation of this/rticle and the seiure and i"ounding of the goods anddelivery vehicles, any violation of this /rticle shall sub#ectthe violatorKoBender to the "ayent of adinistrative 7neaounting to Ten Thousand 'esos %' 90,000.00& "erviolation. @n case, the a""rehension is ade by a co"onentlocal governent unit, the "roceeds of the "enalty shall be

a""ortioned as follows$

%a& 'rovince > -eventyD*ive 'ercent %HL&%b& +unici"alityKCity where the truck, van or vehicle

was a""rehended > TwentyD*ive 'ercent %2HL&

C(AP)ER IV* GOVERNOR> PER=I)

e,tion -5* +o)ernor: Per'it* / overnor3s'erit shall be necessary before any "erson, natural or

#uridical, can engage in the following business, or activitywithin the territorial #urisdiction of the 'rovince of Cebu$

%a.& (n those engaged in the business of "rintingand

'ublication=

%b.& (n business en#oying a franchise issued by a

governent agency as de7ned in -ection 99:=

%c.& (n o"erators of auseent "laces=

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%d.& (n o"erators of delivery trucks, vans ofhaulers,

regardless of the nuber of trucks, vans orhaulers=

and

%e.& (n those engaged in the e!traction, ining or

?uarrying of ordinary stones, sand, gravel,earth,

other ?uarry aterials, and etallic and nonD etallic inerals as de7ned in -ection 989 of this Code and who "ossess "erits, licenses, contracts and agreeents other than those

issued by the 'rovincial overnor "ursuant to Cha"ter

@,

/rticle / of this Code.5o co"onent local governent unit shall issue a

+ayor3s 'erit for the aboveDentioned businesses oractivities without the "resentation of a valid overnor3s'erit.

e,tion -8* I'poition o% Fee* There shall becollected an annual fee at the rates "rovided hereunder forthe issuance of a overnor3s "erit as follows$

%a.& (n those engaged in the business of "rinting and "ublication. '9,H00.00

%b.& (n business en#oying a franchise issued by a governent agency. 'H,

000.00

%c.& (n o"erators of auseent "laces. '9,H00.00

%d.& (n o"erators of delivery trucks, vansor haulers regardless of the nuber of

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a""lication for a "erit to o"erate a business or engage inan activity shall be ade in four %J& co"ies and 7led with the(Ece of the overnor. The a""lication for shall set forththe nae and residence of the a""licant, the descri"tion of

the business or activity, the "lace where it shall beconducted, and such other "ertinent inforation or data asay be re?uired.

The "erit shall be granted only if %9& the a""licanttherefore has no unsettled ta! obligation whatsoever to the'rovincial overnent= %2& oning regulation andKor safety,health and other re?uireents under e!isting laws orordinances have been co"lied with= %F& the a""licant is notdis?uali7ed under

Revenue Code of Cebu 2008

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Transcript of Revenue Code of Cebu 2008