Sec. 12.0.0.1 - Sources of Income

Sec. 12.0.0.2 - Fire Code Revenues

Sec. 12.0.0.3 - Assessment

Sec. 12.0.0.4 - Schedule of Fees and Fines

Sec. 12.0.0.5 - Manner of Collection

Sec. 12.0.0.6 - Designation of Collecting Officer

Sec. 12.0.0.7 - Utilization

Sec. 12.0.0.8 - Monitoring

Sec. 12.0.0.9 - Local Taxes, Fees and Fines

1. Fees to be charged for the issuance of

certificates, permits and licenses as

provided for in Section 7 of RA 9514;

2. One-tenth of one per centum (0.10%) of the

verified estimated value of buildings or

structures to be erected, from the owner

thereof, but not to exceed fifty thousand

(PhP 50,000.00) pesos, at least fifty per

centum (50%) to be paid prior to the

issuance of the building permit, and the

balance, after final inspection and prior to

the issuance of the use and occupancy

permit;

3. One-hundredth of one per centum (0.01%)

of the assessed value of buildings or

structures annually payable upon payment

of the real estate tax, except on structures

used as single family dwellings;

4. Two per centum (2%) of all premiums,

excluding re-insurance premiums for the

sale of fire, earthquake and explosion

hazard insurance collected by companies,

persons or agents licensed to sell such

insurances in the Philippines;

5. Two per centum (2%) of gross sales of

companies, persons or agents selling fire

fighting equipment, appliances or devices,

including hazard detection and warning

systems; and

6. Two per centum (2%) of the service fees

received from fire, earthquake, and

explosion hazard reinsurance surveys and

post loss service of insurance adjustment

companies doing business in the Philippines

directly through agents.

1. Fire Code Construction Tax

Tax prescribed in Section 12.0.0.1(B) of this IRR.

2. Fire Code Realty Tax

Tax prescribed in Section 12.0.0.1(C) of this IRR.

3. Fire Code Premium Tax

Tax prescribed in Section 12.0.0.1 (D) of this IRR.

4. Fire Code Sales Tax

Tax prescribed in Section 12.0.0.1 (E) of this IRR.

5. Fire Code Proceeds Tax

Tax prescribed in Section 12.0.0.1 (F) of this IRR.

6. Fire Safety Inspection Fee

Fee charged for the conduct of Fire Safety Inspection

equivalent to ten per centum (10%) of all fees charged by the

Building Official, or by the Local Government or by other

government agencies concerned in the granting of pertinent

permits or licenses.

7. Storage Clearance Fee Fee derived from storage of flammable and combustible

materials.

8. Conveyance Clearance Fee Fee derived from transporting flammable and combustible

materials.

9. Installation Clearance Fee

Fee derived from installation of tanks and pipes of flammable

and combustible substances and other fire protection system.

10.Other Clearance Fees Fees derived from fireworks display, fumigation/fogging, fire

drill, hotworks, and other clearances as provided under this IRR.

11.Fire Code Fine Fees derived from imposition of administrative fines and

penalties.

12.The account codes of the above classified

taxes, fees/charges and fines shall be

prescribed by the Commission on Audit (COA).

1. The assessment of Fire Code taxes, fees/

charges and fines as revenue is vested upon

the BFP.

The Chief, BFP shall prescribe the procedural

rules for such purpose, subject to the

approval of the SILG.

2. The C/MFM having jurisdiction shall assess

the prescribed Fire Code revenues within his

area of jurisdiction.

3. The Chief, BFP or his duly authorized

representative shall exercise the general

power to assess the prescribed Fire Code

taxes, fees/charges and fines for

installations, structures, facilities and

operations not within the jurisdiction of any

Fire Marshal or in any other conditions as the

need thereto arises.

4. The result of the assessment shall be the

basis for issuance of Order of Payment Slip

(OPS) by the C/MFM having jurisdiction for

purposes of collection and deposit.

are

upon submission of a certification

from the Department of Social Welfare

and Development (DSWD).

are

.

A. The BFP shall collect the prescribed Fire Code

Revenues thru any of the following options:

� Direct payment thru Authorized

Government Servicing Bank (AGSB) or

Authorized Government Depository Bank

(AGDB);

� Collection by collecting officers; and

� Other options that the Chief, BFP may

later prescribe, subject to the existing

accounting and auditing rules and

regulations.

Order of Payment (OPS)

Proposed Flowchart

OPTION 1

OPTION 2

Guidelines for the 20% Fire Code Fees

�

�

�

�

B. In cases where direct payments using

prescribed Special Bank Receipt (SBR) or

other options are not yet adopted, all

revenue collections shall have

corresponding Official Receipt (OR)

issued by the BFP.

The collections shall be deposited to the

AGSB or AGDB unless otherwise later

prescribed.

C. The twenty percent (20%) of all revenues

collected are set aside and retained for

use of the local government concerned

and collected by the BFP, shall be

remitted to the escrow account of the

City/Municipal government concerned.

D. The eighty percent (80%) of all revenues

collected by the BFP shall be remitted to

the National Treasury under a trust

account prescribed by the Department of

Budget and Management (DBM).

E. All Fire Code taxes, fees, charges and

fines collected by the City/Municipal

Treasurer upon effectivity of RA 9514

and prior to the effectivity of its IRR shall

be remitted to the Bureau of Treasury

(BOT) within six (6) months from

effectivity of IRR of RA 9514 to the

Special Trust Fund Account of the BFP.

The Chief, BFP or the Regional Director

concerned shall designate a Collecting

Officer in every City and Municipal BFP

office upon recommendation of their

respective Fire Marshals.

20%

80%

For use of the Local GovernmentFor use of BFP in its Modernization Program

% UTILIZATION OF REVENUES COLLECTED

C. The BFP shall prepare progressive

modernization plans for its capability

building and resource allocation at the

national, regional, provincial and

city/municipal levels as well as determine

among others, the optimal number of

equipment, including, but not limited to

firetrucks and fire hydrants, required by

every local government unit for the proper

delivery of fire protection services in its

jurisdiction.

D. Standards shall be established and regularly

updated to serve as guide in the procurement

of the firefighting and investigation supplies

and materials.

The Bureau of Product Standards (BPS) of the

Department of Trade and Industry (DTI) shall evaluate,

determine and certify if the supply so procured

conforms to the product standards fixed by the BFP.

For this purpose, the BFP shall submit to the BPS a

detailed set of product standards that must be

complied with in the procurement of firefighting and

investigation supplies and materials within 6 months

from the effectivity of this Act.

The Chief, BFP shall, within 6 months from the

effectivity of this IRR, submit to the SILG for his/her

approval, a management tool mechanism that

would ensure effective monitoring of the

enforcement of the Fire Code, to include the

amount of fire code fees collected.

A. Every Fire Marshal shall keep a secured permanent

recording system for efficient and effective accounting

and monitoring of all collected taxes, fire code fees,

fines and other charges.

B. Detailed procedures in assessment, collection,

monitoring/reporting shall be embodied in a manual of

procedures to be approved by the SILG.

The collection and assessment of taxes, fees

and fines as prescribed in the Local

Government Code, except those contained

in this Code, shall be the function of the

concerned Local Government Units (LGU).