AN ORDINANCE IMPOSING A COMMUNITY TAX ON EVERY PERSON OF LEGAL AGE IN THE MUNICIPALITY OF MARIBOJOC, BOHOL, PROVINCE OF BOHOL.
Sponsored by: Mass Motion of all members
Be it ordained by the Sangguniang Bayan of the Municipality Maribojoc, Bohol, that:
Sec. 1 – Community Tax – pursuant to the provisions of the Local Government Code of 1991, Article 6, there shall be a Community Tax to be collected from every inhabitant of the Municipality of Maribojoc, Province of Bohol, 18 years of age or over who has been regularly employed on a wage or salary basis for at least 10 consecutive working days during any calendar year.
Sec. 2 – Individual Liable to Community Tax – A Community Tax shall be imposed to any person who is engaged in business or occupation or who owns real property with an aggregate assessed value of P1,000.00 or more or who is required by law to file an income tax return shall pay an annual community tax of P5.00 and an annual additional tax of P1.00 for every P1,000.00 of income regardless of whether from business, exercise of profession or from property which in no case exceed P5,000.00.
In case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived from them.
Sec. 3 – Juridical Persons Liable to Community Tax – Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay an annual community tax P500.00 and annual additional tax which is no case shall exceed P10,000.00 in accordance with the following:
1. For P5,000.00 worth of real property in the Philippines owned by it during the
preceding year based on the valuation used for the payment of the real property
tax under existing laws, found in the assessment rolls of the City or municipality
where the real property is situated P2.00.
2. For every P5,000.00 of gross receipts or earnings derived it from its business
in the Philippines during the preceding year P2.00.
The dividends received by a corporation from another corporation however shall
For the purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
Sec. 4 – Exemption – The following exempt from the community tax:
1. Diplomatic and consular representatives.
2. Transient visitors when their stay in the Philippines does not exceed 3 months.
Sec. 5 – Place of Payment – The community tax shall be paid in the place
of residence of the individual or in the place where the principal office of the juridical entry is located.
Penalties for delinquency.
Sec. 6 – Time of Payment.
A.) The Community tax shall accure on the first day of January of each year. If a person reaches the age of 18 years or otherwise loses the benefit of exemption on or before the last day of June, shall be liable for the community tax on the day he reaches such age or upon the day of exemption ends. However, if a person reaches the age of 18 years or loses the benefit of exemption on or before the last day of March, he shall have twenty days to pay the Community tax without becoming delinquency.
Persons who come to reside in the Philippines or reach the age of 18 years
on or after the 1st day of any years, or who cease to belong to an exempt class
on or after the same date, shall not be subject to the community tax for that year.
B.) Corporation established and organized on or before the last day of June shall be
liable for the community tax for that year. But corporations established and
organized on or before the last day of March shall have 20 days within which to
pay the community tax without become delinquent. Corporations established and
organized on or after the 1st day of July shall not be subject to the Community Tax
for that year.
If the tax is not paid within time prescribed above, there shall be added to the unpaid amount an interest of 24% per annum from the date until it is paid.
Sec. 7 – Community Tax Certification – A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the Community Tax upon payment of P1.00.
Sec. 8 – That the Municipal Treasurer’s Office of M aribojoc, Bohol shall collect the community tax from the residents of this municipality.
Sec. 9 – That this ordinance shall take effect upon approval.
Approved: January 16, 1992
LET copies be furnished, the Municipal Treasurer, Municipal Treasurer’s Office and all Barangay Captains for information, guidance and implementation.
ENGR. GABINO C. REDULLA
ALBERTO E. ARANGOSO
Date Signed: 2/7/92