RESOLUTION REQUESTING ALL ESTABLISHED CORPORATIONS IN THE MUNICIPALITY OF MARIBOJOC, BOHOL THROUGH THEIR RESPECTIVE MANAGERS TO PAY THE COMMUNITY TAX AS A JURIDICAL ENTITIES.
Authored by : Hon. Pablo A. Baluma
WHEREAS, cities and municipalities may levy and animal community tax on every person with legal age and who are engaged in business or occupation;
WHEREAS, procurement and payment of a community tax is a sign that a person is a bonafide resident in the community he dwells;
WHEREAS, the Local Government Code of 1991 expressly provide that imposition of community tax is not only limited to natural persons but as well as juridical persons;
WHEREAS, all established corporations in Maribojoc are resident juridical entities which are doing business in the community;
WHEREAS, the most established corporation of Maribojoc had been operating and not subjected to a community tax as mandated in the new Local Government Code of 1991 particularly, Article 246, of the Rules and Regulations Implementing the Local Government Code of 1991;
WHEREAS, community tax shall be paid in the city or municipality where the residence of the individual is located; or in the city or municipality where the principal office of the juridical entity or it subsidiary or branches situated;
WHEREAS, most established corporations particularly banks or any lending institutions, when transacting contract loans, the applicant loaner and the makers are always asked to exhibit and reflect in the application forms the community tax number; it is also wise that the corporation will also reflect their community tax number issued an the place where the business is situated;
WHEREFORE, be it resolved that all established corporations in the Municipality of Maribojoc through their respective Managers to pay Community Tax in the amount of Five Hundred Pesos ( P500.00 );
RESOLVED FURTHER, that copies of this resolution be furnished to all established corporations to their respective Managers in the Municipality of Maribojoc, Bohol and the Municipal Treasurer of Maribojoc.
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PABLO A. BALUMA Kagawad
ALBERTO E. ARANGOSO