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www.mindanaodailybalita.com VOL. 2, No. 125
Cagayan de Oro City
Wednesday
October 10, 2012
P10.00
By ALLAN M. MEDIANTE
PRESS STATEMENT
C
AGAYAN DE ORO CITY - The National Statistics Office of Region 10 (NSO-10) under the leadership of Regional Director Salvador A. Aves, and the Philippine Association of Civil Registrars (PCAR) spearheaded by its president, MCR Dorotheo O. Lacbain, has joined forces in convening the barangay officials and local civil registrars of Northern Mindanao in one forum dubbed as the 5th Regional Convention on Barangay Civil Registration System (BCRS), at Grand Caprice Convention Center on October 11-12. NSO Administrator and Civil Registrar General Carmelita N. Ericta will grace the convention as Keynote Speaker. The BCRS regional convention will revolve around the theme “Sa Barangay Nagsisimula Ang Pagbabago,” according to Director Aves. Tomas P. Africa, Consultant of PARIS 21 and former NSO Administrator and Civil Registrar General will also elucidate the
October 10, 2012
A BROWN GROUP O F C O M PA N I E S , one of Mindanao’s respected business leader strongly condemns recent media reports dragging the company to the recent killing of a certain Gilbert Paborada. These unfounded reports are serious allegations, maligning the good name and reputation of the company. The management of A Brown Group is convinced in filing appropriate charges against these people involved in spreading false and baseless statements.
theme via discussion of the Significance of BCRS in National Development. Topics of current significance such as RA 10172 ,otherwise known as “An Act Authorizing C/MCRS to Correct Clerical Errors in the Day and Month of Birth or Sex without Judicial Order” will be tackled by Dir. Lourdes J. Hufana of the Civil Registry Department of NSO Central Office. Another topic entitled
SWISA’s Reg’l Congress, an opportunity for the Irrigators
NSO | page 2
Looking back: Stepping forward thru BCRS When Statistics Speak Salvador A. Aves, Ph.D, DM A number of theories on empowerment have taken the time to evolve to make it a very substantive word. There is no doubt that the concept of empowerment has assumed an increasing interest to researchers, practitioners and even to the citizens. A very simple way of understanding empowerment is to equate it
with increased awareness and increased control of one’s life. One can surmise that the opposite of empowerment is powerlessness which according to Keiffer (1984) when viewed at the individual level can be seen as the expectation of the person that his/her own actions AVES | page 3
For more details, contact Tel. No.: 309-5276 HERMILINO VILLALON
Senator Manny Villar with the Tangub beauties during the just held Dalit Festival while former Las Pinas representative Cynthia Villar gives her festival message in Honor of Sr. San Miguel during in a media interview. Mrs. Cynthia Villar reacted regarding Risa Hontiveros’ continued statements/pronouncements about the Villaroyo issue and said “Senator Manny Villar and I have moved on from the 2010 campaign. I just want to inform Risa Hontiveros that I stood by my record that I voted with her for the impeachment of Former President Gloria Macapagal Arroyo in 2005. I am enclosing here the records of Congress (votes results on PGMA’s impeachment). In fact, I lost my pork barrel barrel because of that vote. Senator Manny Villar and I didn’t ask any favor and didn’t have the need to ask any favor from former president GMA. Thus, tagging or labeling us as ‘Villaroyo’ is not true. We live very simple lives and our public life is public service.” Mrs. Cynthia Villar recently filed her COC as Senator under LP party. PHOTOS BY PJAMES TREMEDAL AND NEP BATOLENO
The opportunity to attend, to be taught, to be guided for what is to come was once again given to the members of Small Water Impounding System Association (SWISA) in the region composed of Irrigators and Farmers’ Association. Conducted last September 25 – 27, 2012 through the initiatives of Bureau of Soils and Water Management (BSWM) with the cooperation of the Department of Agriculture XIII, the regional congress was once more than just a consultation. “Through this gathering CONGRESS | page 2
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Congress...
Republic of the Philippines PROVINCE OF BUKIDNON Municipality of Manolo Fortich
from page 1
OFFICE OF THE MUNICIPAL CIVIL REGISTRAR Petition
No. CFN-16-2012 In the Matter of Petition for Change of First Name in the Certificate of Live Birth of URSULA JUMAMOY LAGUITAO NOTICE OF PUBLICATION
The public is hereby notified that URSULA JUMAMOY LAGUITAO has filed with this office a petition for Change of First Name from “NILDA” to “URSULA” in the Certificate of Live Birth of URSULA JUMAMOY LAGUITAO. At the expense of the petitioner, let a copy of this petition be published at least once a week for two (2) consecutive weeks in a newspaper of general circulation in the Province of Bukidnon. Any person having knowledge and/or claiming interest or may be adversely affected by said petition may within ten (10) calendar days file his written opposition with this office. (SGD) VIRGIE A. COQUILLA Municipal Civil Registrar MDN: OCTOBER 10 & 17, 2012
the opportunity to listen and to be heard is one of the significant outputs”, this was said by Asst. Secretary Dante Delima, who at the same time is the National Rice Program Coordinator. The said regional congress of SWISA was attended by 65 members of Farmers Associations (FA) and Irrigators Association (IA) in Caraga Region. Major issues and concerns were deliberately presented by the association. With this ASec Delima took his chance to share, and reorient the group regarding the value of strengthening an
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organization. “The organization structure must have its strong foundation from its president to its members. Officers must be chosen by the people, then for him to be respected by the people”, Delima emphasized. According to him good governance must be implemented even in small organizations. ASec Delima even identified that the indirect system of policies in an organization could also lead to its weakness. “Mas maayo nga ang polisiya mubo ug dali masabtan sa kadaghanan kontra sa polisiyang taas nga dili pa gyud masabtan.” He clearly and directly said that policies in every organization should come from the voices within the majority. Policies must also be clear and direct. Members should always learn the policies of their organization, he added. ASec Delima also emphasized that every orga-
NSO... from page 1
“National Policy on the Management of the Dead and the Missing Persons During Emergencies and Disasters” will be deliberated by Dr. David A. Mendoza of DOH 10. Other topics of equal importance which will be tackled in the said convention are the following: Monitoring of Vital Events thru BCRS by SCO of NSO Central Office Joseph P.
Festival...
from page 4 that the Commission approved, in full, the recommendation of lawyer Esmeralda Amora Ladra, the chief of the poll body’s law department. What this means is that, the Comelec will now issue the implementing rules to formalize the disqualification of those who failed to file the required sworn statement. At the outset, the Comelec will now start looking into its records nationwide, starting with the elections of May 2007, to find out who did not submit the affidavit of expenses and contribution, for purposes of imposing the penalty of perpetual disqualification. This is going to be interesting, because it may disqualify many candidates who are running for 2013.
www.mindanaodailybalita.com
CLEAR & DIRECT. Asec. Delima address the major issues and concerns of Farmers Association (FA) and Irrigators Associations (IA) during the Regional Congress of Small Water Impounding System Association (SWISA) in Caraga region.
nization should have their mission, vision and goals for them to know what they were aiming for. According to him, development also mean people empowerment for this will help sustain the services and assistance offered by the government to the people particularly to the Filipino farmers. To continue the learning
opportunity of SWISA members Asec. Delima offered an educational tour to IRRI and PhilRice at Los Baños Laguna for the members who attended the congress. The activity will help to address the challenge of attaining the national goals toward food security and rice selfsufficiency. (Rhea C. Abao/ DA XIII-RAFID)
Cajita; On-line Membership Registration and Pag-ibig Membership for Barangay Officials by Pag-ibig 10 Manager Albert Banghal,; Revival of the Proposed Granting of Additional Benefits to Barangay Officials by DILG Regional Director Rene K. Burdeous; Micro Justice System by ‘VERIFIED’ Administrator Atty.Michelle Africa; Engaging Change in Scaling the Heights of Public Service thru BCRS by NSO R-10 Regional Director, Dr. Sal-
vador A. Aves; People To People Program on Civil Registration: Cagayan de Oro City Experience by City Civil Registrar Norma Diputado; PhilHealth for Barangay Officials by PRU Head of PhilHealth 10 Merlyn Ybanez; and How To Handle Foundling Cases at Barangay Level by DSWD Officer Rosannel D. Pangue. Misamis Oriental Governor Oscar Moreno and Hon. Tomas P. Africa, will deliver inspirational messages.
-oooCHILLING EFFECT OF CYBERCRIME LAW: My alma mater, the University of the Philippines College of Mass Communication, issued a statement on the Cybercrime Law, or Republic Act 10175. Here are some portions: “Communication and journalism students… are taught that freedom of expression and of the press are rights guaranteed by the Constitution and are the foundations of the independence and freedom in which responsible journalism and media practice can flourish. “And yet RA 10175 passed Congress and was signed by the President into law despite its inconsistency with Article III, Section 4 of the 1987 Constitution and the long-term damage it can do to democratic discourse. Just like other colleges and units
of the university, UP CMC has started uploading its research works online. What will happen to these works which may be seen as controversial or offensive by some parties? “UP CMC has produced, for example, investigative reports and theses that directly criticize prominent and powerful individuals. The UP CMC is concerned that as a result of the new law, students would avoid conducting research on controversial topics. The new law clearly has a chilling effect not only on communication and journalism students and media practitioners, but also on everyone else…” -oooREACTIONS? Please call me at 0917 984 24 68, 0918 574 0193, 0922 833 43 96. Email: batasmauricio@yahoo.com.
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BWM MAG
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Looking back: Stepping forward thru BCRS
A
number of theories on empowerment have taken the time to evolve to make it a very substantive word. There is no doubt that the concept of empowerment has assumed an increasing interest to researchers, practitioners and even to the citizens. A very simple way of understanding empowerment is to equate it with increased awareness and increased control of one’s life. One can surmise that the opposite of empowerment is powerlessness which according to Keiffer (1984) when viewed at the individual level can be seen as the expectation of the person that his/her own actions will be ineffective in influencing the outcome of life events.
What has this to do with civil registration? If we were to take a look at the 2010 Census of Population and Housing, we would see that Northern Mindanao recorded 4,297,323 population and a growth rate of 2.14 since the last two decades. This implies that there is a corresponding growing need for more efforts to raise the level of awareness among the people to register the vital events of their lives - births, deaths, fetal deaths, marriages, and all such events that have something to do with an
When Statistics Speak Salvador A. Aves, Ph.D, DM individual’s entrance and departure from life together with the changes in civil status that may occur to a person during his lifetime. Two decades and three years ago, the NSO-UNICEF Multi Indicator Cluster Survey (MICS) revealed that of the 1999 five million or 7 percent of the 75 million Filipinos living in the country were not registered with the Local Civil Registrars. This was also supported by the CENSUS 2000 report which indicated that three out of ten Filipino children under the age of five did not have birth certificates. It may be recalled that in 1993, the Barangay Civil Registration System (BCRS) was introduced in Region 10 to improve the low level of civil registration with the belief that if civil registration is conveyed to the barangay level , the recognized constraints (such as topographical features which made it difficult for people especially the indigenous people to travel to the town center just to have vital events registered) will be countered. The idea of BCRS was conceived largely due to the concern of this author for the less privileged and deprived sector of the populace, the indigenous peoples. It was designed to be a humble contribution and vehicle
in instituting change that could propel them towards the mainstream of Philippine society while protecting their distinct cultural practices and traditions as guaranteed by the Constitution at the same time. The objective of the project is to include IPs and Muslims in the Civil Registration System; thus, including them in the privileges that complement those who are registered. BCRS was first introduced in Bukidnon and Agusan del Sur as a flagship project of Region 10 which later on became a viable model in improving the civil registration in the country. BCRS is basically a process of facilitating the registration of vital events at the barangay level through the barangay LGUs with the Barangay Secretary as the Focal Person. Putting BCRS into action has actualized the empowerment of the barangays, and has given invisible children who had been deprived of their right to a name their identity through birth registration. Thus, it is the fervent hope of the organizers of the 5th BCRS Regional Conference that this undertaking will lead the way ahead to a more empowered and more mobilized barangays. After all, “Sa Barangay Nagsisimula Ang Pagbabago.”
DR. LORIE CARRASCO, Education Program Supervisor, Division of Cagayan de Oro City sharing her expertise on the Rules of Effective Writing during the October 6, 2012 Seminar on Basic Journalism at the BUSINESSWEEK MINDANAO MEDIA CENTER, which was attended by more than 60 pupils from various schools in Cagayan de Oro, Misamis Oriental and Bukidnon. PHOTO BY ARJAY FELICILDA
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Playing the China card By BENJIE OLIVEROS of Bulatlat.com A FEW DAYS AGO, A PHOTO OF CHINA’S first aircraft carrier was published on the front page of a major daily. There appears to be no other reason for China’s aircraft carrier to merit the front page but the much-reported tension between the Philippines and China over the Scarborough shoal and Spratly islands, as well as reports that tend to portray China as the bully of the region. The question is: Does China have the intention and capacity of projecting itself as a power in the region? Is it a real challenge not only to small countries like the Philippines and Vietnam but to powerful countries as well, such as Japan and most especially, the US? Is the US justified in increasing its presence in the region and is the Aquino government right in requesting the US to do so and opening up the country to more frequent stationing and rotation (euphemistically called as “visits”) of battleships, submarines and a larger contingent of US troops? Well, Dr. PaoYu Ching, PhD in Economics, a progressive political economist, does not think so. This was the main topic of the talk Dr. Pao Yu Chinggave in a recent forum with the title
US Rebalancing in Asia and the Pacific and its effect on China and the Philippines, which was sponsored by Bayan recently. First of all, she said, China could not match the military weaponry of the US. It does not even have the aircraft that could land on this aircraft carrier, which, by the way, is a refurbished one bought from the Ukraine. Thus, for China, she said, it is basically just a big boat. And besides, she said, China has only 3,000 aircraft, 2,900 of which are outdated. On the other hand, the US, she said, has 12 aircraft carriers and 3,000 modern fighter jets. The US, she said, will, in the near future, have the nuclear capability to destroy all the other countries’ nuclear arsenal just with its first strike. Also, China’s annual military expenditure of $40 billion is a mere one-tenth of what the US is spending, which is at $400 billion annually. Second, she said, China’s government is unstable because the country is being battered by a crisis economically and politically. The Chinese government, she said, is under tremendous pressure domestically because the world economic
Raise your standard of living THINK a minute. You’ve heard of people who try to raise their standard of living at almost any cost. They’ll go without many things to get a higher education, hoping it will later get them a higher-paying job and career. Some even move their family to another country to raise their standard of living. Still others will only let their children marry someone whose standard of living is the same or higher than theirs. Many of us spend much of our life working to raise our standard of living in terms of money and status. Then when we finally reach the standard of living we want, we still have to work hard to make sure we stay there! But there are people whose standard of living
Think A Minute Jhan Tiafau Hurst never changes, whether they have a lot of money or not. They always enjoy a high standard of living in their own character and daily lifestyle. They’re always honest, loving, and kind. They’re quick to forgive others who wrong and hurt them. They’re in control of their physical desires for pleasure, so they always have great fun in life without hurting their own bodies or other people. They enjoy real happiness and closeness every day in their marriage and
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with their kids. You see, the kind of person we are inside is what gives us our real standard of living, not material things or status! So what kind of character and daily lifestyle do you have? What kind of marriage and family do you have? What kind of friends? There are many people who have heaps of money and status, but they have a low standard of living, because of the low level of their own personal character. T h e y ’r e d i s h o n e s t , greedy, competitive, and
jealous of what other people have. They gossip and use people to get what they want. They don’t have much love and forgiveness in their heart for people who wrong and hurt them. There are heaps of rich people who do not possess real love, peace, and satisfaction in their marriage and family! This is why our Maker is the only One Who can give us the power, honesty, and love we need to raise our standard of living by raising the level of our character. It’s only when we ask Jesus Christ to start changing us that we can start enjoying a truly high standard of living. So why not ask Jesus to take complete charge of your heart and way of living? It’s only then you can start climbing the ladder of REAL success and satisfaction for the rest of your life. Just Think a Minute.
Who wants to stay as provincial governor?
THE ISSUE now is why Oscar Moreno is sticking it out at the provincial Capitol. Technically, Moreno has abdicated the gubernatorial post. There are a number of reasons to prove Moreno has literally abandoned his post at the provincial Capitol. First, the Commission on Elections (Comelec) already attested that Moreno is already a resident of Cagayan de Oro City. Second, Moreno has officially Cris Diaz filed certificate of candidacy to run for Mayor in Cagayan de Oro City. PLAYING | page 5 Why is he staying at the provincial Capitol is subject of speculations. One of the most popular opinions is that Moreno is holding on as governor for obvious reasons. He wants to use the privileges of the governor’s office to mount a www.mindanaodailybalita.com political campaign in Cagayan de Oro City. The provincial Capitol could provide Moreno the necessary logistics in sustaining political campaign. For instance, Moreno The MINDANAO DAILY NEWS (MDN) could utilize the provincial motor pool where he could newspaper is published daily at Door 2, get free fuel. He could use province-owned vehicles and Tanleh Building, Abellanosa St., Brgy. Contransport facilities too. solacion, Cagayan de Oro City. It is regCiting these privileges are only touching the surface istered with the Department of Trade and of what a governor’s office could offer. One of the most Industry (DTI), Region 10 with Certififcate important factors boils down to money. Money is a
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BWM MAG
prime factor in waging a political campaign. Without, or the lack of it, means a failed political campaign. The provincial governor enjoys the privilege of getting cash advance. On top of the cash advance, the governor has also discretionary fund. Lastly, the governor has millions of intelligence fund where expenditures are not subject to stringent auditing. Two years ago, the provincial board approved about P28 million intelligence funds for the office of the provincial governor. Moreno himself submitted the amount for inclusion to the province annual budget. The issue on intelligence fund caused uproar in the community. The Commission on Audit accused Moreno of failing to account more or less P29 million cash advance in 2010. Moreno’s administrative officer submitted an itemized report to COA Manila justifying the expenses of the unaccounted P29 million cash advance. They charged the expenses under ‘intelligence fund.’ Now, Moreno’s intention to fight ‘tooth and nail’ to stay as governor is as clear as crystal. The vice governor who should now serve as ‘governor,’ is abashedly mocked. Perhaps, the Vice Governor allowed himself to be a laughing stock because he is a weakling and ignorant of the procedure. Would the people of Misamis Oriental allow a future governor who could not even defend his right for the post? React: crisguardian@yahoo.com
Health Secretary Ona gets US award LIFE’S INSPIRATIONS: “…`I, even I, am the Lord, and apart from me there is no savior. I have revealed and saved and proclaimed--I, and not some foreign god among you. You are my witnesses,’ declares the Lord, `that I am God’…” (Isaiah 43:11-12, the Bible). -oooHEALTH SECRETARY ONA GETS US AWARD: Dr. Enrique Ona, the current health secretary, has become the first Filipino surgeon ever to receive the prestigious American College of Surgeons’ International Honorary Fellowship Award in awarding rites held very recently in Chicago, USA, according to a report I received the
Kakampi mo ang batas Atty. Batas Mauricio other night from Dr. Juan Montero, the founder of the US-based Montero Medical Missions, Inc. The award to Ona can now be used as a springboard for a program that would allow American senior surgical residents to undergo a clinical rotation in developing countries and, by way of reciprocity, for Filipino surgeons to also do a comparable “educational
enhancement” in the US, Montero said, adding that the experience could give the doctors tremendous experience in open abdominal operations. In his emailed message to me, Montero also reiterated the interest of his US-based company to adopt the Adela Serra Ty Memorial Hospital in Tandag, Surigao Del Sur, in partnership with the Physicians for Peace-
Philippines. The Montero Medical Missions, Inc. is now a totally-tax exempt company in America. -oooDISQUALIFICATION OF CANDIDATES LOOMS: I got hold of an excerpt from the minutes of the special en banc session of the Commission on Elections held on August 13, 2012, and I am amazed to learn that a candidate in an election, regardless of whether he won or lost, can be perpetually disqualified from running if he failed to file a sworn statement detailing the expenses and contributions he received during the campaign. The excerpts indicated AWARD | page 2
for R
ENT
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that the Commission approved, in full, the recommendation of lawyer Esmeralda Amora Ladra, the chief of the poll body’s law department. What this means is that, the Comelec will now issue the implementing rules to formalize the disqualification of those who failed to file the required sworn statement. At the outset, the Comelec will now start looking into its records nationwide, starting with the elections of May 2007, to find out who did not submit the affidavit of expenses and contribution, for purposes of imposing the penalty of perpetual disqualification. This is going to be interesting, because it may disqualify many candidates who are running for 2013. -oooCHILLING EFFECT OF CYBERCRIME LAW: My alma mater, the University of the Philippines College of Mass Communication, issued a statement on the Cybercrime Law, or Republic Act 10175. Here are some portions: “Communication and journalism students… are taught that freedom of expression and of the press are rights guaranteed by the Constitution and are the foundations of the independence and freedom in which responsible journalism and media practice can flourish. “And yet RA 10175 passed Congress and was signed by the President into law despite its inconsistency with Article III, Section 4 of the 1987 Constitution and
EMAIL ADDRESS: andy_jabao@yahoo.com
the long-term damage it can do to democratic discourse. Just like other colleges and units of the university, UP CMC has started uploading its research works online. What will happen to these works which may be seen as controversial or offensive by some parties? “UP CMC has produced, for example, investigative reports and theses that directly criticize prominent and powerful individuals. The UP CMC is concerned that as a result of the new law, students would avoid conducting research on controversial topics. The new law clearly has a chilling effect not only on communication and journalism students and media practitioners, but also on everyone else…” -oooREACTIONS? Please call me at 0917 984 24 68, 0918 574 0193, 0922 833 43 96. Email: batasmauricio@ yahoo.com.
Playing... from page 4
crisis has gravely affected China’s capability to sell its exports. Politically, she said, there is social unrest because it s wor ke rs h ave ve r y low wages, poor working conditions and no security of tenure because of c ont r a c tu a l i z at i on , the privatization of the government’s social services has made education, health and other basic services unaffordable, and the worsening conditions of the peasantry because land suited for agriculture is fast diminishing at an estimated rate of two
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percent annually due to land use conversion and pollution. The Chinese gover nment, she s aid, would have wanted to privatize the remaining state industries, as well as land, if not for t he growing resistance of the masses. With the state China is in, it could not be a major economic power, much less a military power in the region. Third is the economic relationship between China and the US. The US is still China’s main export destination. Twenty-one of China’s 28 industries are controlled by foreign monopoly capitalists. The five largest multinational corporations, including that of the US, control these 21 industries. And China is dependent on US capital and technology. Fo r t h e U S , C h i n a is still the main go-to country for work that its companies sub-contract to exploit China’s cheap labor. China is the biggest debtor country of the US because the latter is unable to pay for its exports from China. And it is also a major destination of US investments. So if the probability of a US-China conflict is very remote, why is the US blowing up the possibility of China being a threat to its hegemony? Dr. Pao Yu Ching believes that the US is creating the hype of a Chinese threat
to justify its intent to realign its forces toward and project its military might in the Asia-Pacific region; China, on the other hand, is making a show of asserting its claim over Scarborough shoal and Spratly islands to show to t he Chines e p e ople that it is doing something to assert China’s interest, especially after it has practically handed over 21 of its 28 major industries to multinational corporations. EXTRAJUDICIAL SETTLEMENT OF ESTATE with SALE Notice is hereby given that the intestate estate of the Late ANSELMO NAELGA, who died on Feb. 20, 1994 at Sta. Ana, Tagoloan, Misamis Oriental, left one parcel of land particularly described as follows, to wit; “A PARCEL OF LAND (Lot 675, Case-1, Pls-799) situated in the Barrio of Sta. Ana, Municipality of Tagoloan, Province Misamis Oriental, is the subject of an EXTRAJUDICIAL SETTLEMENT OF ESTATE WITH SALE, made and entered into by and between HRS of the Late ANSELMO NAELGA namely; HRS. OF JAIME C. NAELGA, SR. RICHARDO A. NAELGA, HRS. OF SIMPLICIO C. NAELGA, ARNEL S. NAELGA, BELINA N. ALAUD, FRISCOLINO C. NAELGA, HRS. OF BENJAMIN C. NAELGA, REGIE N. ANDO, and LUZITA N. QUILANG, for and in consideration of the sum of ONE HUNDRED THOUSAND (P100,000.00) PESOS, to us in hand paid by MA. CECILIA ITUM BARANDA, of legal age, Filipino citizen and resident Sta. Cruz, Tagoloan, Misamis Oriental, by these presents do hereby SELL, CEDE, TRANSFER and CONVEY, absolutely and definitely, unto said MA. CECILIA ITUM BARANDA, her heirs and assigns parcel of land. As per Doc. No. 496; Page No. 100; Book No. 53; Series of 2012; under Notary Public of ATTY. JAMES KIUNISALA JUDITH-II. MDN: OCT. 10, 17 & 24, 2012
Dr. Pao Yu Ching has made a ver y incisive analysis of China and its relations wit h t he US. With the data and information Dr. Pao Yu Ching provided, it is indeed implausible for China to challenge the US. It has neither the capability nor the reason to challenge the US when it is dependent on US technology, capital and market.
The US also has no reason to provoke an armed conflict with China. Aside from the fact that China is its biggest source of cheap labor, and its biggest debtor, and that a lot of US multinational companies have factories in China, it has no reason to do so. The Chinese government has essentially turned its back on its socialist path, has fully opened up
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6
WEDNESDAY, OCTOBER 10, 2012
ORDINANCE www.mindanaodailybalita.com Republic of the Philippines PROVINCE OF MISAMIS OCCIDENTAL Sangguniang Panlalawigan Capitol, Oroquieta City Telefax No. (088) 531-1419 • Tel.No. (088) 531-0649 • Email: sp@misocc.gov.ph
Excerpts from the MINUTES of the REGULAR Session of the Sangguniang Panlalawigan of Misamis Occidental held at the Sangguniang Panlalawigan Session Hall, Capitol Function Hall, Oroquieta City on July 13, 2012. ORDINANCE NO. 07-12 AN ORDINANCE REVISING THE REVENUE CODE OF THE PROVINCE OF MISAMIS OCCIDENTAL Be it ordained by the Sangguniang Panlalawigan of Misamis Occidental, that: CHAPTER 1 SEC. 1.A.01 Short Title. This Ordinance shall be known and cited as the “Revised Revenue Code of the Province of Misamis Occidental”. SEC. 1.A.02 Scope and Application. This Code shall govern the levy, assessment and collection of the real property tax, Provincial taxes, fees, charges and other impositions enforced within the territorial jurisdiction of the Province of Misamis Occidental. ARTICLE B DEFINITIONS AND CONSTRUCTION OF PROVISIONS
ARTICLE A GENERAL PROVISIONS SEC. 2.A.01 Scope. This Chapter shall govern the administration, appraisal, assessment, levy and collection of real property tax in the Province of Misamis Occidental. ARTICLE B IMPOSITION OF THE REAL PROPERTY TAX
SEC. 2.B.02 Additional Levy on Real Property Tax for the Special Education Fund (SEF). There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund (SEF). SEC. 2.B.03 Exemptions from the Real Property Tax. The following are exempted from payment of the basic real property tax and the SEF tax: a) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; b) Charitable institutions, churches and parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly and exclusively used for religious, charitable or educational purposes; c) All machineries and equipments that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power; d) All real property owned or duly registered cooperatives as provided for under R.A. No. 6938; e) Machinery and equipment used for pollution control and environmental protection. All the properties mentioned in this Section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. SEC. 2.B.04 Proof of Exemption of Real Property from Taxes. Every person by or for whom real property is declared, who shall claim tax exemption for such property under this Article shall file with the Municipal Assessor within thirty (30) days from the date of declaration of real property sufficient documentary evidence in support of such claim including corporate charters, title of ownership, articles of incorporation, by-laws, contracts, affidavits, certifications and mortgage deeds and similar documents. If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SEC. 2.B.05 Withdrawal of Tax Exemption. Any exemption from payment of the real property tax previously granted to or presently enjoyed by all persons whether natural or juridical including government-owned or controlled corporations are hereby withdrawn upon the effectivity of the Revised Revenue Code, except as provided herein. ARTICLE C IDLE LAND TAX SEC. 2.C.01 Additional Ad Valorem Tax on Idle Lands. There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SEC. 2.C.02 Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include all lands located in the Province more than One Thousand (1,000) square meters in area, one half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: Provided, however, that individual lots of such subdivisions, the ownership of which has been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by subdivision owner or operator. SEC. 2.C.03 Idle Lands Exempt from Tax. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving or utilizing the same by reason of force majeure, civil disturbance, natural calamity or any cause or circumstance. Any person having legal interest on the land desiring to avail of the redemption under this Section shall file the corresponding application with the Provincial Treasurer. The application shall state the grounds under which the exemption is being claimed. SEC. 2.C.04 Collection and Accrual of Proceeds of the Idle Land Tax. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue to the General Fund of the Province. SEC. 2.C.05 Listing of Idle Lands by the Provincial Assessor. The Provincial Assessor shall make and keep an updated record of all idle lands located within the Province. For purposes of collection, the Provincial Assessor shall furnish a copy thereof to the Provincial Treasurer who shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax. SEC. 2.C.06 Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Section 2F.05 shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid, provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty six (36) months. ARTICLE D APPRAISAL AND ASSESSMENT OF REAL PROPERTY SEC. 2.D.17 Assessment Levels. The assessment level to be applied to the fair market value of real property to determine its assessed value shall be as follows: 1. On Lands: Class
Assessment Levels 20% 25% 50% 50% 50% 20% 25%
A. Residential Fair Market Value Not Over
P 175, 000.00 P 175, 000.00 300, 000.00 500, 000.00 750, 000.00 1,000, 000.00 2,000, 000.00 5,000, 000.00 10,000,000.00
300, 000.00 500, 000.00 750, 000.00 1,000, 000.00 2,000, 000.00 5,000, 000.00 10,000,000.00
Assessment Levels 0% 10% 20% 25% 30% 35% 40% 50% 60%
B. Agricultural Over P 300, 000.00 300, 000.00 500, 000.00
Fair Market Value Not Over 500, 000.00 750, 000.00
40% 45%
SEC. 2.E.05 Effect of Appeal on the Payment of Real Property Tax. Appeal on assessments of real property made under the provisions of this Code shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the Provincial/Municipal Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal.
P 300, 000.00 300, 000.00 500, 000.00 750, 000.00 1,000, 000.00 2,000, 000.00 5,000, 000.00 10,000,000.00
Fair Market Value Not Over
Assessment Levels
ARTICLE F COLLECTION OF REAL PROPERTY TAX
30% 35% 40% 50% 60% 70% 75% 80%
500, 000.00 750, 000.00 1,000, 000.00 2,000, 000.00 5,000, 000.00 10,000,000.00
D. Timberland
P 300, 000.00 300, 000.00 500, 000.00 750, 000.00 1,000, 000.00 2,000, 000.00
Fair Market Value
Not Over
Assessment Levels 45% 50% 55% 60% 65% 70%
500, 000.00 750, 000.00 1,000, 000.00 2,000, 000.00
3. On Machineries Assessment Levels
Agricultural Residential Commercial Industrial
40% 50% 80% 80%
4. On Special Classes. The assessment levels for all lands, buildings, machineries and other improvements shall be as follows: Actual Use
Assessment Levels
Cultural Scientific Hospital Local Water Districts Government-Owned or Controlled Corporations engaged in the supply of water and/or generation and transmission of electric power
15% 15% 15% 10%
Assessment Levels 25% 30% 35%
SEC. 2.F.01 Date of Accrual of Tax. The real property tax for any year shall accrue on the first day of January and from that date it shall constitute a lien on the property which shall be superior to any other lien, mortgage, or encumbrance of any kind whatsoever, and shall be extinguished only upon the payment of the delinquent tax. SEC. 2.F.05 Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund shall be due and payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional one (1%) percent SEF must be collected simultaneously. Payment of real property taxes shall first be applied to prior years of delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payment be credited for the current period. SEC. 2.F.06 Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Section 2.F.05 hereof shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interests on the unpaid tax, or portion thereof, exceed thirty six (36) months. SEC. 2.F.07 Tax Discount for Advance and Prompt Payment. If the basic real property tax and the additional tax accruing the SEF are paid on time or in advance in accordance with the schedule of payments as provided in Section 2F.05 hereof, the taxpayer shall be granted discounts, in the manner as follows: a) Prompt payment shall be given a discount of ten percent (10%); b) Advance payment shall be entitled to twenty percent (20%) of the tax due. Payments shall be considered as prompt when the prescribed period of payment and payments are considered advance if made not later than the third quarter of the preceding year for taxes due the following year. SEC. 2.F.08 Payment Under Protest. a)
10%
SEC. 2.D.22 Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment; provided, however, that such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates enforced during the corresponding period.
b)
If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise such taxes shall be subject to an interest at the rate of two (2%) percent per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid.
d)
SEC. 2.D.23 Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment increased or decreased, the Provincial Assessor through the Municipal Assessor shall within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to be served. SEC. 2.D.24 Appraisal and Assessment of Machinery. a) The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. b) If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Banko Sentral ng Pilipinas. SEC. 2.D.25 Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate of five (5%) percent of its original cost or its replacement or reproduction cost, as the case may be, for each year of use. Provided, however, that the remaining value for all kinds of machinery shall be fixed at twenty (20%) percent of such original, replacement, or reproduction cost for so long as the machinery is useful and operational. ARTICLE E ASSESSMENT APPEALS SEC. 2.E.01 Organization, Powers, Duties and Functions of the Provincial Board of Assessment Appeals. a) The Provincial Board of Assessment Appeals shall be composed of the Register of Deeds of the Province as chairperson, the Provincial Prosecutor and the Provincial Engineer, as members, who shall serve as such in an ex-officio capacity without additional compensation. b) The Chairperson of the Board shall have the power to designate any employee of the Province to serve as Secretary to the Board also without additional compensation. c) The Chairperson and Members of the Provincial Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of this Code. They shall take an oath or affirmation of office in the manner herein set forth: “I _____________, after having been appointed to the position of _______________ in the Province of Misamis Occidental and now assuming position as ________________ of the Provincial Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the Provincial/Municipal Assessors submitted for my decision, and that I impose this obligation upon myself voluntarily, without mental reservation or purpose of evasion. “So help me God” ________________ Signature Subscribed and sworn to before me this _____ day of ____________ at the ___________ Philippines. _______________ Signature of Officer Administering Oath SEC. 2.E.02 Meetings and Expenses of the Board of Assessment Appeals. a) The Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the Board shall be entitled to per diems or travelling expenses for his attendance in Board Meetings, except when conducting an ocular inspection in connection with a case under appeal. b) All expenses of the Board shall be charged against the General Fund of the Province. The Sangguniang Panlalawigan shall appropriate the necessary funds to enable the Board to operate effectively. SEC. 2.E.03 Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the Municipal Assessor in the assessment of his property may, within thirty (30) days from the date of receipt of written notice, appeal to the Provincial Assessor who shall decide within fifteen (15) days from receipt of the written appeal. If the real property taxpayer is not satisfied with the decision of the Provincial Assessor, he may, within fifteen (15) days from the date of receipt of the decision of the Provincial Assessor, appeal to the Board of Assessment Appeals by filing a petition under oath in the form prescribed for the purpose, together with copies of the tax declaration and such affidavits or documents submitted in support of the appeal.
2. On Buildings and Other Structures:
Over
Over
Class
SEC. 2.B.01 Basic Real Property Tax. There is hereby levied an annual ad valorem tax at the rate of one percent (1%) on the assessed value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the Province of Misamis Occidental.
1,000, 000.00 2,000, 000.00
C. Commercial/Industrial
Over
CHAPTER II REAL PROPERTY TAXATION
Residential Agricultural Commercial Industrial Mineral Timberland 1.1 Agricultural Improvements
750, 000.00 1,000, 000.00
c)
No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipt the words “paid under protest”. The protest in writing must be filed within thirty (30) days from payment of the tax to the Provincial Treasurer who shall decide the protest within sixty (60%) days from receipt. Fifty percent (50%) of the tax paid under protest shall be held in trust by the Provincial Treasurer. The other fifty (50%) percent shall form part of the proceeds to be distributed in accordance with SEC 2.G.01 of this Code. In the event that the protest is finally decided in favor of the taxpayer the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. In the event that the protest is denied or upon the lapse of the sixty-day (60) period prescribed in subparagraph (a) the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal.
SEC. 2.F.09 Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this Chapter is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interest with the Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The Provincial Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the Provincial Board of Assessments Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SEC. 2.F.10 Notice of Delinquency in the Payment of Real Property Tax. a)
b)
When the real property tax or any other tax imposed under this chapter becomes delinquent, the Provincial Treasurer through the Municipal Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the Municipal Hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks in a newspaper of general circulation in the municipality. Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interest and penalties may be made in accordance with Sec.2.F.06 of this code, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale.
SEC. 2.F.11 Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied under this Chapter, the Province may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. The judicial remedy is availed of in the court of appropriate jurisdiction. These remedies are cumulative, simultaneous and unconditional, that is, any or all of the remedies or combination thereof may be resorted to and the use or non-use of one remedy shall not be a bar against the institution of the others. Formal demand for the payment of the delinquent taxes and penalties due is not a prerequisite to such remedies. The notice of delinquency required in Sec.2.F.10 hereof shall be sufficient for the purpose. SEC. 2.F.12 Provincial Government’s Lien. The basic real property tax and any other tax levied under this Chapter, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SEC. 2.F.13 Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Chapter, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with the institution of the civil action for the collection of the delinquent tax. The Provincial Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owners of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the Province. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property at the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the Provincial and Municipal Assessor concerned and the Register of Deeds who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the Provincial Governor and the Sangguniang Panlalawigan within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SEC. 2.F.14 Penalty for failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the Provincial Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within thirty (30) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service.
a) The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The Board after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. b) In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions and issue subpoena ad testificandum and subpoena duces tecum. The proceedings of the Board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. c) The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the Provincial/Municipal Assessor with a copy of the decision of the Board.
SEC. 2.F.15 Advertisement and Sale. Within thirty (30) days after service of the warrant of levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the Provincial building, and in a publicly accessible and conspicuous place in the Municipality where real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the Province. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or the person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the municipal building, or on the property to be sold or at any other place as specified in the notice of the sale.
In case the Provincial Assessor concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the Board may within thirty (30) days after receipt of the decision of said Board, appeal to the Central Board of Assessment Appeals. The decision of the Central Board of Assessment Appeals shall be final and executory.
Within thirty (30) days after the sale, the Provincial Treasurer or his deputy shall make a report of the sale to the Mayor and the Sangguniang Panlalawigan, and which shall form part of his records. The Provincial Treasurer shall likewise prepare and deliver to the purchaser a Certificate of Sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: Provided, however, that proceeds of the sale in excess of the delinquent tax, the
SEC. 2.E.04 Action by the Board of Assessment Appeals.
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WEDNESDAY, OCTOBER 10, 2012
ORDINANCE www.mindanaodailybalita.com
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Republic of the Philippines PROVINCE OF MISAMIS OCCIDENTAL Sangguniang Panlalawigan Capitol, Oroquieta City Telefax No. (088) 531-1419 • Tel.No. (088) 531-0649 • Email: sp@misocc.gov.ph
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interest due thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The Provincial Treasurer may advance an amount sufficient to defray the costs of collection through the remedies provided for in this Section, including the expenses of advertisement and sale. SEC. 2.F.16 Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the Provincial Treasurer of the amount of the delinquent tax including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on that purchase price from the date of redemption. Such payment shall invalidate the Certificate of Sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a Certificate of Redemption which shall be issued by the Provincial Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or the person having legal interest therein who shall be entitled to the income and other fruits thereof. The Provincial Treasurer or his deputy, upon receipt from the purchaser of the Certificate of Sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SEC. 2.F.17 Final Deed to Purchaser. In case the owner or person, having legal interest therein fails to redeem the delinquent property as provided herein, the Provincial Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SEC. 2.F.18 Purchase of Property by the Provincial Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the Provincial Treasurer conducting the sale shall purchase the property in behalf of the Provincial Government to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office to the Provincial Governor and the Sangguniang Panlalawigan. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the Province without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representatives, may redeem the property by paying to the Provincial Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the Province. SEC. 2.F.19 Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlalawigan may, through a separate Ordinance and upon notice of not less than twenty (20) days, sell, and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale shall be distributed in accordance with Sec. 2.G.01. SEC. 2.F.20 Further Distraint or Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SEC. 2.F.21 Collection of Real Property Tax through the Courts. The delinquent basic real property tax or any other tax levied under this Chapter shall constitute a lawful indebtedness of the taxpayer. The Provincial Government may enforce the collection of the basic real property tax or any tax levied under this Chapter by civil action in any Court of competent jurisdiction. The following civil action shall be filed by the Provincial Treasurer within the period prescribed in SEC 2.F.25. a)
b)
The Provincial Treasurer shall furnish the Provincial Attorney a certified Statement of Delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the Province in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the Provincial Treasurer shall furnish the Provincial Attorney the exact address of the defendant where he may be served with summons.
SEC. 2.F.22 Action Assailing Validity of Tax Sale. No court shall entertain in any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SEC. 2.F.23 Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may motu propio or upon representation of the Provincial Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action. SEC. 2.F.24 Provincial Treasurer to Certify Delinquencies Remaining Uncollected. The Provincial Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the Provincial Governor and the Sangguniang Panlalawigan on or before the thirty-first of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided therein. SEC. 2.F.25 Periods Within which to Collect Real Property Taxes. The real property and any other tax levied under this Chapter shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud and intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. The period of prescription within which to collect shall be suspended for the time during which: a) b) c)
The Provincial/Municipal Treasurer is legally prevented from collecting the tax; the owner of the property or the person having legal interest therein requests for reinvestigation and executes a waiver in writing before the expiration of the period to collect; or the owner of the property or the person having legal interest therein is out of the country or otherwise cannot be located. ARTICLE G DISPOSITION OF PROCEEDS
SEC. 2.G.03 Proceeds of the Tax on Idle Lands. The proceeds of the additional real property tax on idle lands shall accrue to the General Fund of the Province and the Municipality where the idle land is located shall be distributed as follows: a) b) c)
Province – Thirty five percent (35%) shall accrue to the General Fund; Municipality – Forty percent (40%) shall accrue to the General Fund of the Municipality where the real property is located, and; Barangay – Twenty five percent (25%) shall accrue to the General fund of the Barangay where the real property is located. ARTICLE H SPECIAL PROVISIONS
SEC. 2.H.01 Condonation or Reduction of Real Property Tax and Interest. In case of calamity in the Province, the Sangguniang Panlalawigan shall, by Ordinance passed prior to the first day of January of any year and upon recommendation of the Provincial/Municipal Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. SEC. 2.H.02 Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the Province. SEC. 2.H.03 Duty of the Register of Deeds and Notaries Public to Assist the Provincial/ Municipal Assessor. It shall be the duty of the Register of Deed and the Notaries Public to furnish the Provincial/Municipal Assessor with copies of all contracts; sale, transfer or other conveyances which includes lease or mortgage of real property received by and/or acknowledged before them. SEC. 2.H.04 Insurance Companies to furnish Information. Insurance companies are hereby required to furnish the Provincial/Municipal Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SEC. 2.H.05 Fees in Court Actions. As provided in Section 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the Provincial/Municipal Treasurer or Assessor shall be exempt from the payment of court and sheriff’s fees. SEC. 2.H.06 Fees in Registration of Papers or Documents on Sale of Delinquent Real Property. As provided in Section 281 of the Local Government Code, all certificates, documents,
and papers covering the sale of delinquent property to the Provincial Government if registered in the Registry of Property, shall be exempt from documentary stamp tax and registration fees. SEC. 2.H.07 Real Property Assessment Notices or Owner’s Copies of Tax Declarations Exempt from Postal Charges or Fees. As provided in Section 282 of the Local Government Code, all real property assessment notices or owner’s copies of tax declarations sent through the mails by the Provincial/Municipal Assessor shall be exempt from the payment of postal charges and fees.
SEC. 3.C.04 Time of Payment. The tax together with the Governor’s Permit shall be paid first before the issuance of business permit from the municipality where the business is located within the first twenty (20) days of January or of each subsequent quarter as the case may be. SEC. 3.C.05 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as tax due.
SEC. 2.H.08 Sale and Forfeiture Before Effectivity of Local Government Code of 1991. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of the Local Government Code shall be governed by the provisions of applicable Ordinances or laws then in force.
SEC. 3.C.06 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax due is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty six (36) months.
SEC. 2.H.09 Penalties for Omission of Property from Assessment of Tax Rolls by Officers and Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently underassesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6)months, or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court.
SEC. 3.C.07 Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court.
The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceedings for the collection of the same. Any other officer required in this chapter to perform acts relating to the administration of the real property tax or to assist the Assessor or Treasurer in such administration who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court. SEC. 2.H.10 Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court. SEC. 2.H.11 Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The Provincial/Municipal Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Chapter and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months or by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or both at the discretion of the court. CHAPTER III PROVINCIAL TAXES ARTICLE A TAX ON TRANSFER OF REAL PROPERTY OWNERSHIP SEC. 3.A.01 Imposition of Tax. There is hereby levied a tax on the sale, donation, barter, or on any other mode of transferring ownership of title of property at the rate of fifty five percent (55%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. For purposes of determining the fair market value of lands, the prevailing schedule of fair market value enacted by the Sangguniang Panlalawigan shall be used. The sale, transfer or other disposition of real property pursuant to R.A. 6657 shall be exempt from this tax. SEC. 3.A.02 Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the Provincial Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent’s death. SEC. 3.A.03 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SEC. 3.A.04 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount of interest of two percent (2%) per month from the due date until the tax is fully paid, but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SEC. 3.A.05 Administrative Provisions. a)
b)
The Register of Deeds of the Province shall, before registering any deed, require the presentation of the evidence of payment of this tax. The Provincial Assessor shall likewise make the same requirement before cancelling the old tax declaration and issuing a new one in place thereof, and Notaries public shall furnish the Provincial Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization.
SEC. 3.A.06 Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE B TAX ON BUSINESS OF PRINTING AND PUBLICATION SEC. 3.B.01 Imposition of Tax. There is hereby levied a tax at the rate of five point five percent (5.5%) of one percent (1%) of the gross annual receipts of the preceding calendar year on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and other printed materials of similar nature. In the case of a newly-started business, the tax shall be five point five percent (5.5%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year, or any fraction thereof. SEC. 3.B.02 Exemption. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education (DepEd) as school texts or references shall be exempt from the tax herein imposed. SEC. 3.B.03 Time of Payment. The tax shall be paid to the Provincial Treasurer within the first twenty (20) days of January or of each subsequent quarter, as the case may be. SEC. 3.B.04 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SEC. 3.B.05 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceeds thirty six (36) months. SEC. 3.B.06 Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE C FRANCHISE TAX SEC. 3.C.01 Definition of Franchise. It is a right or privilege, affected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety which includes, but not limited to; Telecommunication Radio Stations Internet Services
Cable Television Two-way Radio Frequency
SEC. 3.C.02 Imposition of Tax. There is hereby levied a tax at the rate of fifty-five percent (55%) of one (1%) percent on businesses enjoying a franchise based on the gross annual receipts for the preceding calendar year which shall include both cash sales and sales on account realized during the preceding calendar year within the territorial jurisdiction of the Province. In the case of a newly-started business, the tax shall be five point five percent (5.5%) of one (1%) percent of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts of the preceding calendar year or any fraction thereof. The capital investment to be used as basis of the tax of a newly started business as herein provided shall be determined in the following manner: a) If the principal office of the business is located in the Province, the paid-up capital stated in the Articles of Incorporation in case of a corporation, or in any similar document in case of other types of business organization, shall be considered as the capital investment. b) Where there is a branch or sales office which commences business operations during the same year as the principal office which is located in another province or city, the paid-up capital referred in (a) shall be reduced by the amount of the capital investment made for the said branch or sales office which shall be taxable instead by the Province or City where it is located. c) Where the newly started business located in the Province is a branch or sales office commencing business operations at a year later than that of the principal office, capital investment shall mean the total funds invested in the branch or sales office. SEC. 3.C.03 Exclusion. The term business enjoying franchise shall not include holders of Certificates of Public Convenience for the operation of public utility vehicles for reason that such certificates are not considered as franchise.
ARTICLE D TAX ON SAND, GRAVEL AND OTHER QUARRY RESOURCES SEC. 3.D.01 Imposition of Tax. There is hereby levied and collected a tax of eight percent (8%) of the fair market value on site, but in no case shall it be less than Nine Pesos (P9.00) per cubic meter of ordinary stones, sand, gravel, earth extracted from public lands or from beds of seas, lakes, rivers, streams, creeks and other public waters within the territorial jurisdiction of Misamis Occidental. The fair market value of the extracted quarry resources shall be based on DTI or other concerned agencies’ most current price lists. SEC. 3.D.02 Time and Place of Payment. The tax shall be due and payable to the Provincial Treasurer or his authorized representatives, upon approval of the Governor of the permit to extract the above mentioned materials and the issuance of the Governor’s permit and before the materials are taken or removed. SEC. 3.D.03 Surcharge for Late Payment. Failure to pay the tax in this Article shall subject the taxpayer to a surcharge of twent-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SEC. 3.D.04 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of twenty-four (24%) percent per annum from the due date until the tax due is fully paid. SEC. 3.D.05 Administrative Provisions. a) b)
Filing of Permit. The permit to extract the sand, gravel and other quarry resources shall be issued exclusively by the Provincial Governor and filed with the Provincial Mining Regulatory Board through the ENRO. Monthly Reports All permitees shall submit within ten (10) days after the end of each calendar month to the ENRO copy furnished the Provincial Treasurer a sworn report in triplicate which shall include information on the quantity of materials removed or taken by the permitee or his agent, the amount or fees paid, the selling price and the names and addresses of persons to whom the same were sold.
SEC. 3.D.06 Distribution of Proceeds. The proceeds of the tax on sand, gravel and other quarry resources shall be distributed as follows: a) Province, thirty percent (30%); b) Municipality where the gravel and sand and other quarry resources are extracted, thirty percent (30%); c) Barangay where the gravel and sand and other quarry resources are extracted, forty percent (40%). Provided, that the proceeds will be used for environment protection projects and activities especially in the areas where the quarry is made; Provided further, that Municipal and Barangay corresponding shares shall be remitted monthly. SEC. 3.D.07 Conditions for the issuance of the Permit to Extract. Permits to extract issued under this Ordinance shall be subject to the following conditions: a) The permit may be suspended or revoked at any time by the Governor or by the Sangguniang Panlalawigan by virtue of an approved Resolution, when public interest so requires; upon the failure of the permitee to comply with any of the terms and conditions stated in the permit; and, any misrepresentation contained in its supporting documents; b) The permit is for a period of one (1) year, renewable for a like period, provided, that the application for renewal shall be filed before the expiry date thereof, and that the permitee has complied with the provisions of the Philippine Mining Act of 1995; c) The permit shall be for the exclusive use and benefit of the permitee and not directly or indirectly, for the benefit of other person, whether natural or juridical, and that the areas covered by the permit shall be used for the purpose only of extracting and disposing the materials therein authorized; d) The permitee shall, before the issuance of the permit, execute a bond issued by the Government Service Insurance System (GSIS) to guarantee the performance of the permitee’s obligations of the provisions of Republic Act No. 7942; e) The permitee shall manage its operations in a technically and environmentally responsible manner to achieve a safe non-polluting and self-sustaining post disturbance land form; f) The permitee shall conform to laws, rules and regulations, among others, labor, safety and health standards; g) The permitee shall not interfere with the rights of other permitees/operators/contractors; h) The permitee shall recognize and respect the rights, customs and traditions of local communities, particularly indigenous cultural communities; i) The permitee shall immediately stop digging and extracting materials the moment manmade articles or artifacts are found. It shall notify the Director of the National Museum of such findings, in which case, the digging shall be under the supervision of the National Museum until said artifacts are recovered; j) The permitee shall not, by virtue of the permit, acquire any title over the permit area, without prejudice to its acquisition of the land/surface rights through any mode of acquisition provided by law; k) The permitee shall pay fees, taxes and other obligations in accordance with existing laws, rules and regulations; l) The statements made in the application or those made later in support thereof, shall be considered as conditions and essential parts of the permit, and any misrepresentation therein stated shall be a cause for the cancellation of the permit; m) The extraction shall not be allowed within a distance of one (1) kilometer from the boundaries of reservoirs established for public water supply or of any public or private works or structures, unless prior clearance from the agency or owner is obtained; n) The extraction shall be confined within the area specified in the permit, the boundaries of which are established on the ground by prominent markers; o) The permitee shall assume full responsibility for damages to public or private property or to any injury to persons or loss of human life occasioned by his extraction or operation under the permit; p) The permit shall be used exclusively for the benefit of the permitee and shall not be transferred to any person, natural or juridical, without the approval of the Provincial Governor; q) The permit shall be available at all times for inspection by any representative of the Provincial Governor or the Provincial Treasurer; r) The permitee shall put up a signboard of reasonable size at a conspicuous place at the area of extraction which shall legibly and substantially reflect the contents of his permit; and s) The permitee shall keep a book of accounts wherein there shall be entered everyday the following data: 1. Quantity and kind of materials removed from the area covered by the permit; 2. Amount of tax paid therefor, if any; 3. The selling price of the materials removed; 4. The names and addresses of the buyers of the materials removed from the area; 5. Such other transactions in connection with the permitee’s business or operation. t) The permitee shall within ten (10) days after the end of each month, submit to the ENRO, copy furnished the Office of the Provincial Governor and the Director or Mines and Geosciences Bureau a report under oath stating the quantity and kind of materials sold or disposed of, during the period covered by the report, their selling prices, the names and addresses of the persons to whom the same were sold or disposed of, and quantity and kind of materials left in the stock; and, u) Such other conditions as the Provincial Governor or the Sangguniang Panlalawigan, by virtue of an Ordinance, may impose. SEC. 3.D.08 Survey Plan. All applications, except applications in a permit for personal use and renewal of permit shall be supported by a survey plan duly prepared, signed and sealed by a licensed Geodetic Engineer. Such plan shall contain general information, including technical description, reference point, location map, etc., SEC. 3.D.09 Verification of Areas. Upon payment by the applicant of a verification fee, the Provincial Engineer, the ENRO, the Chairpersons of the Committees on Ways and Means and Environment Natural of the Sangguniang Panlalawigan or their authorized representative, in coordination with the Municipal or City Mayor and the Punong Barangay concerned, shall conduct field verification of the area applied for and submit a report and recommendation to the Provincial Governor. SEC. 3.D.10 Environmental Protection and Rehabilitation of Excavated Areas. Holders of Permits, other than special permit, shall endeavor to preserve the ecological balance in the area and shall rehabilitate the excavated area to conditions suitable for agricultural or other economic endeavors; provided, to guarantee faithful compliance with the said obligation a surety bond issued by the Government Service Insurance System (GSIS) in the amount of Twenty Thousand Pesos (P20,000.00) per hectare or a fraction thereof shall be posted by the applicant before the grant of the permit with a surety acceptable to the Provincial Governor. SEC. 3.D.11 Suspension or Revocation of the Permit. Notwithstanding the other provision of this Ordinance, the permit to extract may be suspended or revoked by the Provincial Governor or by the Sangguniang Panlalawigan, by virtue of a duly approved Resolution, in any of the following grounds: a) If the public interest on account of the peace and order condition of the area so demands; b) Violation of any of the terms and conditions of the permit; and c) For ecological reasons. SEC. 3.D.12 Assignment and Transfer. An application or permit to extract may be assigned
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WEDNESDAY, OCTOBER 10, 2012
ORDINANCE www.mindanaodailybalita.com Republic of the Philippines PROVINCE OF MISAMIS OCCIDENTAL Sangguniang Panlalawigan Capitol, Oroquieta City Telefax No. (088) 531-1419 • Tel.No. (088) 531-0649 • Email: sp@misocc.gov.ph
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gists; land surveyors; lawyers; marine officers: third mates, second mates, chief mates, ship masters; marine surveyors; master mariners; medical practitioners; medical technologists; midwives; morticians; nurses; nutritionists; opticians; optometrists; pharmacists, physical and occupational therapists; real estate brokers; registered electricians; stock brokers; sugar technologists; and veterinarians.
or transferred by the applicant or permitee to the qualified person by means of a duly notarized instrument and approved by the Provincial Governor.
SEC. 3.E.03 Exemption. Professionals exclusively employed in the Government shall be exempt from the payment of this tax.
SEC. 3.D.13 Delivery Receipts. Before starting any operation, the permittee shall secure delivery receipts from the Office of the Provincial Treasurer and shall at all times issue said delivery receipts to truck drivers engage in hauling sand, gravel and other quarry resources/materials within the permit area. The original receipts shall be issued to and carried by the truck drivers while in transit and shall be shown upon demand. The duplicate of the receipt shall be attached to the monthly report required under SEC.3D.05(b).
SEC. 3.E.04 Payment of the Tax. The Professional tax shall be paid before any profession herein specified can be lawfully pursued. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid.
Failure of the owner/driver or any persons transporting quarry resources, to present the delivery receipt shall be a ground for the impounding of the vehicle loaded with sand and gravel at the nearest PNP station. For this purpose, moving checkpoints shall be manned by a composite team from PTO, PG-ENRO and PNP and it shall be released only upon payment of an Administrative Fine of P200.00 per cubic meter at the Provincial Treasurer’s Office or to any of its authorized deputies. SEC. 3.D.14 Procedure in the Issuance of Permit. The herein procedure shall be followed for the issuance of the permit to extract: A.
B.
C.
D.
Industrial Permit. An industrial permit covers an area in excess of five (5) hectares for an individual and fifty (50) hectares for a partnership/corporation and involves the extraction of sand, gravel, earth, ordinary stone and other quarry resources that necessitates the use of mechanical processing. The permit shall be for a period of five (5) years, renewable for the same period, but not exceeding the total of twenty five (25) years: 1. Condition Precedent. The permitee shall not be allowed to operate until after the processing machinery or crushing equipment shall have been installed; provided, that the permitee may enter into an operating agreement duly registered with the Office of the Provincial Governor with an owner existing processing plant; provided further, that failure of the permitee to install the equipment within six (6) months from the grant of the permit may cause its revocation; 2. Requirements. The application for industrial permit shall be supported by the following documents: a) Plan of the area duly surveyed by transit and tape by a licensed Geodetic Engineer duly deputized by the Office of the Provincial Governor; b) Project study prepared, signed, and sealed by a licensed Engineer duly accredited by the Office of the Provincial Governor, stating among others, the nature and kind of materials applied for, production rate, equipment and machineries to be used, estimated volume of deposit, financing scheme, marketing, technical and personnel operations, and rehabilitation plan and economic feasibility study of the proposed operation; c) Initial environmental report or environmental impact report duly signed by the Provincial Environmental and Natural Resources Officer (PENRO); d) Certification from the Provincial Environment and Natural Resources Officer (PENRO) whether the area is public or private land; e) Certification of the Punong Barangay of the area concerned attesting to the fact of survey conducted; and f) Proof of financial and technical capabilities of the applicant to develop and exploit the materials applied for and rehabilitate the excavated area affected. Commercial Permit. A commercial permit shall cover an area of not more than one (1) hectare, including foreshore, and involves the extraction of sand, gravel, earth, ordinary stone and other quarry resources which are taken in the natural or original state without undergoing processing. It is granted for a period of not more than one (1) year renewable for the same period. 1. Requirement. A commercial permit application shall be supported by a survey plan prepared by a licensed Geodetic Engineer, initial environmental examination report and operational plan and rehabilitation plan of the area applied for; 2. Surety Bond. To answer for and guarantee payment for whatever actual damage that may be incurred by reason of permitee’s operation, a surety bond of Fifteen Thousand Pesos (P15,000.00) shall be posted by the permitee in a surety acceptable to the Provincial Governor. Gratuitous Permit. A Gratuitous permit is granted to any government instrumentality or entity in need of materials for infrastructure projects undertaken under its administration, covering an area of not more than one (1) hectare for a period co-terminus with the duration of the project, but not more than one (1) year, renewable for the same period. 1. Conditions and Limitations. A gratuitous permit may be issued under the following conditions and limitations: a) The applicants shall submit a project proposal as to where the materials to be taken shall be used and the estimated volume needed; b) The permitee shall, whenever practicable, use its own vehicle and equipment in extracting, hauling and transporting the materials; provided, however, that the permitee may enter into a contract with a private person or entity for the purpose of hauling and transporting such materials; c) The extracted materials shall be used exclusively for infrastructure project and in no case shall the same be disposed for commercial purposes; d) There shall be issued delivery receipts to be carried by the drivers of hauling vehicles; e) The permitee shall submit to the ENRO, copy furnished the Office of the Provincial Governor and the Provincial Treasurer, the monthly report required in Section 3.D.05(b) hereof; f) In special cases, more than one (1) permit may be granted to the permitee depending upon the volume of the materials needed in the project proposal, proximity, size and other factors. Special Permit. The Provincial Governor may, upon request in writing and pending approval of the application for the regular permit, grant the application of a special permit to conduct commercial operations for a period of not more than sixty (60) days and a volume of not more than one thousand (1,000.00) cubic meters non-renewable, provided, that the Provincial Governor shall act on the applications for the regular permits within sixty (60) days from submission thereof.
SEC. 3.D.15 Permit for Personal Use. The Provincial Governor may issue to an individual resident of the Province to extract the materials covered by this Ordinance in such quantity or volume as may be needed, exclusively for the construction or repair of the applicant’s dwelling and other structures for his backyard livelihood projects. SEC. 3.D.16 Enforcement and Implementation. The Provincial Governor through the Provincial Treasurer, Deputy Provincial/Municipal Treasurers, Municipal/City Mayors, City Treasurers, Punong Barangays concerned, ENRO and duly deputized Tax Enforcers, with the assistance of the Philippine National Police shall enforce this Ordinance. The Provincial Treasurer shall render a monthly report to the Provincial Governor and the Sangguniang Panlalawigan on the enforcement of this Ordinance and such report may contain recommendations on the problems encountered in the enforcement of this Ordinance. SEC. 3.D.17 Prohibited Acts. The following acts or omissions shall be deemed unlawful: 1) Extraction of sand, gravel and other quarry resources covered by this Ordinance without any permit; 2) Misrepresentation made in the application for permit or in the supporting documents thereof; 3) Unauthorized transfer of permit to an individual, partnership and corporation; 4) Extraction of sand, gravel and other quarry resources in excess of the allowable quantity specified in the permit; 5) Selling, transferring or conveying a false permit; 6) Failure to put up ground markers in the permitted areas; 7) Unauthorized removal or destruction of boundary markers; 8) Failure to put-up the required signboard in the area covered by the permit; 9) Failure to keep book of accounts; 10) False entries in the book of accounts; 11) Failure to submit monthly or quarterly reports, as the case may be; 12) Unauthorized refusal to allow the Provincial Governor, ENRO, Provincial Treasurer and the Provincial Accountant or their duly authorized representatives to inspect the book of accounts; 13) Failure to present the delivery receipt by the driver of vehicles hauling sand, gravel and other quarry materials; 14) Issuing fake delivery receipts; 15) Disposing of commercially, the sand, gravel and other quarry resources extracted under gratuitous permit; 16) Willful obstruction or harassment of the Provincial Governor or his duly authorized representatives in the performance of their duties pursuant to this Ordinance; and 17) Willful obstruction, harassment or prevention of the permitee’s from undertaking the extractions and operations pursuant to the permit. SEC. 3.D.18 Penalty. Any violation of the provisions of this Article except subsection (12) of Sec.3.D.17 shall be punished by a fine of not less than Two Thousand Pesos (P2,000.00) nor more than Five Thousand Pesos (P5,000.00) or an imprisonment of not less than two (2) months nor more than six (6) months, or both, at the discretion of the court. ARTICLE E PROFESSIONAL TAX SEC. 3.E.01 Imposition of Tax. There is hereby levied an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Thirty Pesos (P330.00). SEC. 3.E.02 Coverage. The following professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and other government agencies shall be subject to the professional tax: Actuaries; architects: land and naval; aviators; certified public accountants; chemists; criminologists; custom brokers; dentists; dieticians; engineers: aeronautical, agricultural, chemical, chief motor, civil, electrical, electronics, geodetic, marine, mechanical (including mechanical plant engineers, junior mechanical engineers and certified plant mechanics unless they are professional engineers and have paid the tax as mechanical engineers); mining, sanitary, etc.; fofod technologists; foresters; insurance agents, sub-agents, brokers or adjusters; real estate appraisers and consultants; geolo-
SEC. 3.E.05 Time of Payment. The professional tax shall be payable annually on or before the thirty-first day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. SEC. 3.E.06 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SEC. 3.E.07 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty six (36) months. SEC. 3.E.08 Place of Payment. Every person legally authorized to practice his profession shall pay the professional tax to the Province of Misamis Occidental where he practices his profession or where he maintains his principal office, in case he practices his profession in several places. SEC. 3.E.09 Administrative Provisions. a) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession. b) Any individual, association, organization, partnership or corporation employing a person subject to professional tax shall: 1) Require payment by the person of the tax on his profession before employment and annually thereafter, and 2) submit a list of professionals under his/their employ to the Provincial Treasurer including the following information on or before the last day of March every year: i. Name of Professional ii. Profession iii. Amount of Tax Paid iv. Date and Number of Official Receipt v. Year Covered and Place of Payment c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, book of accounts, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him. d) For the purpose of collecting the tax, the Provincial Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by the competent authority before accepting payment of their professional tax for the current year. The Professional Regulations Commission shall likewise require the professional’s presentation of proof of payment before registration of professionals or renewal of their licenses. SEC. 3.E.10 Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE F AMUSEMENT TAX SEC. 3.F.01 Imposition of Tax. There is hereby levied a tax to be collected from the proprietors, lessees or operators of theaters, cinemas, concert halls, circuses, boxing stadium, cockpits and other amusement places and other amusement places at the rate of fifteen percent (15%) of the gross receipts from admission fees. SEC. 3.F.02 Manner of Computing the Tax. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees or operators and paid to the Provincial Treasurer before the grass receipts and divided between said proprietors, lessees, or operators and the distributors of the cinematographic films. SEC. 3.F.03 Exemptions. The holding of operas, concerts, dramas, recitals, painting and art exhibitions, flower shows, musical programs, literary and oratorical presentations, except pop, rock or similar concerts shall be exempt from the payment of the tax imposed herein but subject to permits and regulatory fees imposed in this Code. SEC. 3.F.04 Accrual of Proceeds of the Tax. The proceeds from the amusement tax shall be divided equally between the Province and the Municipality where the amusement place is located. SEC. 3.F.05 Time and Manner of Payment. The tax imposed herein on the gross receipts realized during the month shall be paid to the Provincial Treasurer within fifteen (15) days of the succeeding month. A Monthly Amusement Tax Return indicating the gross receipts for the month duly certified by the proprietor, owner, operator or lessee under oath shall be submitted to the Provincial Treasurer within ten (10) calendar days of the succeeding month before payment of the amusement tax. The Provincial Treasurer shall compare the return with the corresponding record of inspectors assigned during the month and verify the correctness of the return before acknowledging the tax payment. SEC. 3.F.06 Surcharge for Failure to File or Fraudulent Filing of the Monthly Amusement Tax Return. Any owner or operator of an amusement place who fails to file the Monthly Amusement Tax Return or who files a fraudulent return shall be subject to a surcharge of fifty percent (50%) of the tax due which shall be in addition to the interest and penalties prescribed in this Article. SEC. 3.F.07 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SEC. 3.F.08 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty-six (36) months. SEC. 3.F.09 Administrative Provisions. a) All admission tickets of amusement places subject to the tax imposed in this Article shall be registered with the Provincial Treasurer without charge who shall mark said tickets properly by the word REGISTERED and keep a record thereof. The Provincial Treasurer shall likewise issue a certification to the owner, proprietor, operator or lessee to the effect that such quantity, denomination and serial numbers of admission tickets were duly registered with his office. A color scheme and numbering system shall be prescribed by the Provincial Treasurer for control purposes. b) The Provincial Treasurer shall require owners, proprietors, operators or lessees of amusement places to provide their establishments’ two (2) boxes, one box marked with letter “O” for operator and the other marked with letter “G” for government in the place where tickets are presented by customers. Duly registered admission tickets shall be cut in halves upon presentation of the same by customers. One-half of the ticket shall be deposited in the box marked with letter “O”, and the other half shall be deposited in the other box marked with letter “G”. c) The boxes for used admission tickets shall be provided with two (2) lock devices. One lock device shall be provided with padlock by the management while the other lock device shall be provided by the Provincial Government. Both boxes shall be opened daily in the presence of representatives from the management and the Provincial Government who shall certify the number of admission tickets by denomination in the Daily Count Sheet. The Daily Count Sheets of admission tickets shall be attached to the Monthly Amusement Tax Return to be submitted to the Provincial Treasurer. The Municipal Treasurer of the Municipality where the amusement place is located shall be furnished a copy of such return. d) Owners or operators of every amusement place shall post in a conspicuous place in front of the ticket booth a notice, printed in big bold letters or numbers, showing the amount of admission price. When there is a change in the admission price, the owner or operator of the said amusement place shall, within ten (10) days from the effectivity of such change, inform in writing the Provincial Treasurer the details of the changes in admission price. SEC. 3.F.10 Penalty. Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE G ANNUAL FIXED TAX FOR EVERY DELIVERY TRUCK, VAN AND HEAVY EQUIPMENT SEC. 3.G.01 Imposition of Tax. There shall be levied and collected an annual fixed tax for every delivery truck, van and heavy equipment operating within the territorial jurisdiction of the Province as follows: a) Manufacturers, producers, wholesalers, dealers or retailers engaged in the delivery and distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, petroleum products, agricultural, aquatic and other products to sale outlets or customers, whether directly or indirectly, within the Province at the following rates: i. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 2,001 kgs. and above P550.00 ii. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,501 kgs. to 2,000 kgs. P495.00 iii. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,500 kgs to 1,000 kgs and below P385.00 b) Operators of motor vehicles used in hauling, transporting and delivery of above-mentioned products and other products to sales outlets or to consumers, whether directly or indirectly, within the Province at the following tax rates: i. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 2,001 kgs. and above P440.00. ii. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,501
a.
b.
kgs to 2,000 kgs., P400.00. iii. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,001 kgs. to 1,500 kgs., P375.00. iv. Delivery trucks, vans and motor vehicles with gross tonnage or weight capacity of 1,000 kgs, and below, P350.00. Heavy Equipment, operating within the Province, such as but not limited to, bulldozers, cranes, excavators (Backhoe), road graders, road rollers, loaders, pavers, forklifts, drilling machines, batching plants, rock crushers, not otherwise registered with the Land Transportation Office except farm tractors and those owned by the government, its agencies and instrumentalities, P1,000.00. In addition to the above impositions, there shall be paid by the taxpayer concerned the cost of the sticker issued to him (one sticker per truck, van or heavy equipment in the amount of Fifty Pesos (P50.00) per sticker. No surcharge shall be imposed on the cost of the sticker regardless of the date of its issuance.
SEC. 3.G.02 Time of Payment. The tax shall be paid within the first twenty days (20) of January or of each subsequent quarter, as the case may be. SEC. 3.G.03 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five (25%) of the original amount of tax due, such surcharge to be paid at the same time and manner as the tax due. SEC. 3.G.04 Interest on the Unpaid Tax. In addition to the surcharge or late payment, there shall be imposed upon the unpaid amount an interest of two (2%) percent per month from the due date until the tax is fully paid, but in no case shall the total amount on the unpaid amount or portion thereof exceed thirty six (36) months. SEC. 3.G.05 Administrative Provisions. a) The Provincial Treasurer shall keep a register of trucks, vans or vehicles and heavy equipment subject to the tax showing the name of the owner or proprietor, name of manager or president in the case of partnership or corporation, address and location of principal office, plate number, certificate of registration number, engine number, sticker number assigned for the year and other information. b) The owner or proprietor of the truck, van or vehicle and heavy equipment shall be required to file an application in a prescribed form in three (3) copies showing the needed information with the Provincial Treasurer for processing and approval. c) The Provincial Treasurer shall collect the taxes and fees, register the vehicle involved and issue the corresponding sticker and the receipt acknowledging payment, date and amount paid. SEC. 3.G.06 Administrative Penalty for Violation. Failure of the owner/driver of the truck, van or motor vehicle to present the sticker upon inspection will be a ground for the impounding of the truck, van or motor vehicle at the nearest PNP station. It shall be released only upon payment of an administrative fine in the amount of P200.00 at the Provincial Treasurer’s Office or any of its authorized agents. The same shall be released only upon payment of the tax prescribed herein plus surcharge and interest. ARTICLE H ENVIRONMENTAL TAX ON PRIVATE LANDS SEC. 3.H.01 Imposition of Tax. There is hereby levied and collected a tax of Five Pesos (P5.00) per cubic meter of ordinary stones, sand, gravel, earth and other quarry resources extracted from private lands. SEC. 3.H.02 Surcharge for Late Payment. Failure to pay the levied tax under this Article on time shall subject the taxpayer to a surcharge of twenty-five (25%) of the original amount of tax due, such surcharge to be paid at the same time and manner as the tax due. SEC. 3.H.03 Time and Place of Payment. The tax due shall be payable to the Provincial Treasurer or his authorized representatives, upon approval of the Provincial Governor of the permit to extract the above-mentioned materials and the issuance of the Governor’s Permit and before the materials are taken or removed. SEC. 3.H.04 Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of twenty four (24%) percent per annum from the due date until the time the tax is fully paid. SEC. 3.H.05 Administrative Provisions. a) Filing of Permit. The permit to extract the sand, gravel and other quarry resources shall be issued exclusively by the Provincial Governor and filed with the Provincial Mining Regulatory Board (PMRB) through the ENRO. b) Monthly Reports. All permitees shall submit within ten (10) days after the end of each calendar month to the ENRO a sworn report in triplicate which shall include information on the quantity of materials removed or taken by the permitee or his agent, the amount or fees paid, the selling price, and the names and addresses of persons to whom the same were sold. SEC. 3.H.07 Penalty. Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. CHAPTER IV PERMITS AND REGULATORY FEES Article A Governor’s Permit SEC. 4.A.01 Imposition of Fee. There shall be collected an annual fee at the rates provided hereunder for the issuance of a Governor’s Permit to every person that shall conduct a business or activity within the Province of Misamis Occidental. a) On those engaged in the business of printing and publication 550.00. b) On business enjoying a franchise P550.00. c) On proprietors, leases or operators of amusement places P 550.00. d) On owners or operators of delivery trucks, vans and heavy equipments regardless of the number of trucks, vans and heavy equipments P550.00. e) Sand and Gravel P4, 000.00 per permitee. Any business transactions as specified in this Section of substantial capital with the Provincial Government are required to present their Governor’s Permit. The permit fee is payable for every separate or distinct establishment or place where the business or activity is conducted. One line of business or activity does not become exempt by being conducted with some other business or activity for which the permit fee has been paid. SEC. 4.A.02 Time of Payment. The fee imposed in the preceding Section shall be paid to the Provincial Treasurer upon application for a Governor’s Permit before any business or activity can be lawfully begun or pursued and within the first twenty (20) days of January of each year in case of renewal thereof. SEC. 4.A.03 Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and manner as the tax due. SEC. 4.A.04 Administrative Provisions. a) Application for Permit; False Statement. A written application for a permit to operate a business or engage in an activity shall be made in four (4) copies and filed with the Office of the Provincial Governor. The application shall set forth the name and residence of the applicant, the description of the business or activity, the place where it shall be conducted, and such other pertinent information or data as maybe required. The permit shall be granted only if: (1) the applicant therefor has no unsettled tax obligations whatsoever to the Provincial Government; (2) zoning regulations and/or safety, health and other requirements under existing laws or ordinances have been complied with; (3) the applicant is not disqualified under any provision of law or ordinance to establish or undertake the business or activity applied for; and (4) the applicant has not violated any ordinance or regulation governing permits granted. Any false statement deliberately made by the applicant shall constitute a sufficient ground for denying or revoking the permit, and the applicant or licensee may further be prosecuted in accordance with the provisions provided in this Article. b) Issuance of Permits; its Contents. Upon approval of the application for a Governor’s Permit, four (4) copies of the application duly signed by the Provincial Governor shall be returned to the applicant. One (1) copy shall be presented to the Provincial Treasurer as basis for the collection of the Governor’s Permit fee and the corresponding tax. The Governor’s Permit shall be issued by the Provincial Governor upon presentation of receipt for the payment of the Governor’s Permit fee and the tax, if any. Every permit issued in accordance with this Article shall show the name and residence of the applicant, his nationality and marital status, nature of the organization, e.g. whether sole proprietorship, corporation or partnership, etc.; location of the business, date of issue and expiration thereof; and other information as may be necessary. The Provincial Governor shall, upon presentation of satisfactory proof that the original of the permit has been lost, stolen or destroyed, issue a duplicate of the permit upon payment of the corresponding fee of Two Hundred Pesos (P200.00). c) Duration and Renewal of Permit. The Governor’s permit shall be granted for a period of not more than one (1) year and shall expire on the thirty first (31st) day of December following the date of issuance thereof unless revoked or surrendered earlier. The permit issued shall be renewed within the first twenty (20) days of January. It shall have a continuing validity only upon renewal thereof and payment of the corresponding fee. d)
e)
Posting of Permit. Every permittee shall keep his permit posted at all times in his place of business or office or in the absence of any fixed place of business or office, he shall keep the permit in his person. The permit shall be immediately produced upon demand by the Provincial Governor, or his duly authorized representative. Revocation of Permit. When a person doing business engaging in an activity under the provisions of this Ordinance violates any provision of this Article; refuses to pay
ORDINANCE/P9
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ORDINANCE www.mindanaodailybalita.com
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Republic of the Philippines PROVINCE OF MISAMIS OCCIDENTAL Sangguniang Panlalawigan Capitol, Oroquieta City Telefax No. (088) 531-1419 • Tel.No. (088) 531-0649 • Email: sp@misocc.gov.ph
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an indebtedness or liability to the Province; abuses his privilege to do business in the Province to the injury of the public morals or peace or when a place where such business is established is being conducted in a disorderly characters, criminals or women of ill repute, the Provincial Governor may, after investigation, revoke the Governor’s permit. Such revocation shall operate to forfeit all sums which may have been paid with respect of said privilege in addition to the fines and imprisonment that may be imposed by the court for the violation of any provision of this code or Ordinances governing the establishment and maintenance of business or the conduct of activities and to prohibit and exercise thereof by the person whose privileges considered revoked until restored by the Sangguniang Panlalawigan. f) Expiration of Permit Upon Revocation or Surrender. Every permit shall cease to be in force upon revocation or surrender thereof. Every person holding a permit shall surrender the same upon revocation or upon closure of the business for which the permit was issued. The business shall be deemed finally closed only upon payment of all taxes or fees or charges due thereon. SEC. 4.A.05 Regulatory Provisions. (a) On the business of Printing or Publication. No permit shall be issued to a person engaged in the business of printing or publication unless he presents certification from the authorized representative of the Provincial Governor that all safety regulations in connection with the installation of the printing machines have been complied with. (b) On business with a Franchise. The franchise grantee shall submit a certified copy of the grant of franchise from the proper authority and a certification from the authorized representative of the Department of Labor that all safety requirements in connection with the business and other matters related thereto have been complied with. (c) On Delivery Trucks, Vans and Heavy Equipments. Manufacturers or producers, dealers, operators having more than one (1) truck or van delivering or distributing their products within the Provincial limits shall provide all trucks, vans or heavy equipments with photocopy or similar copies of their respective permits which shall be posted and displayed on the vehicle’s windshields or any visible spot in the heavy equipment. ARTICLE B FEES/CHARGES FOR MINES AND MINING OPERATIONS SEC. 4.B.03 Scope of Application. This Article shall govern the exploration, development, utilization and processing of all quarry resources. Subject to any existing rights or reservations and prior agreements of all parties, all quarry resources in public or private lands shall be open to mining/quarrying permit application. Areas closed to mining/quarrying applications: a) Near or under public or private buildings, cemeteries, archaeological and historical sites, bridges, highways, waterways, roads, reservoirs, or other infrastructure projects, public valuable crops, without written consent of the government agency or private entity concerned. b) In areas covered by valid and existing mining rights. c) In areas expressly prohibited by law. d) Old growth or virgin forest, mossy forest, protected watershed, forest reserve, wilderness areas, mangrove forest, national parks, greenbelts, game refuge, bird sanctuaries as defined by law and areas expressly prohibited under the National Integrated Protected Areas System (NIPAS) under R.A. 7586, DAC 25, s. 1992 and other laws. SEC. 4.B.04 Imposition of Fees and other Charges. There shall be collected the following on any individual, partnership or corporation for the exploration of quarry resources: 1. For registering of mini instrument and documents a) Per Special Power of Attorney P100.00 b) Transfer or other Assignments 100.00 c) All other instruments affecting mining rights 100.00 Additional per P.D. 1856 as amended 10.00 2. For application of quarry permit and renewal a) Filing Fee b) Verification Fee Additional per P.D. 1856 as amended
100.00 /hectare or fraction thereof 3,000.00 10.00
resources shall be issued subject, among others, to the following terms and conditions: 1. The permit shall be for the exclusive use of the permitee. 2. The applicant for a permit to quarry shall apply for a survey of the area within thirty (30) days from the date of filing of the application. Failure on the part of the applicant to do so within the said period shall cause the application to lapse automatically. The completion of survey order, if the area applied for has previously been surveyed and approved by proper authorities, the survey thereof may be considered sufficient for the survey requirements. 3. The area applied for shall not be more than five (5) hectares for an individual and twenty (20) for a corporation, the boundaries of which shall be established with prominent marks on the ground; however, a corporation may apply for four (4) permits depending on their financial and technical capability. 4. The permittee shall file with the Provincial ENRO a sworn statement of the quantity of materials removed or extracted under the permit. 5. The permit shall be made available at all times for the inspection and examination by the representatives of the Provincial Governor or the Provincial ENRO. F) Duration of Permit. The permit shall be for a term of one (1) year from the date of issuance, renewable for one or more terms, but in no case shall the total exceed twenty five (25) years. The right of the permitee to apply for the renewal of his permit shall be given top priority; provided, that the application for renewal shall be filed before the expiration date of the permit and the permitee has complied with the requirements and shall not have been guilty of any violation of the Executive Order or Sanggunian Panlalawigan Resolution and these regulations. Pending the issuance of a permit to quarry a special permit may be granted to an applicant to extract quarry resources for test and experimental purpose in such quantity as the PENRO may determine. G) Records of Quarry Resources Removed or Disposed. The permitee shall keep Books of Accounts wherein there shall be entered every day the quantity of quarry resources removed or extracted from the area as well as the quantity disposed of or sold during the day, their selling prices, the names and addresses of the persons or parties to whom the same were sold or disposed of. All Books of Accounts and records required to be kept in the preceding paragraph shall be at all times ready for the inspection of the representatives of the Provincial Governor or the PENRO. The refusal of the permitee to allow the authorities concerned to inspect the same, without justifiable reason, shall be sufficient ground for the cancellation of the permit. H) Monthly Reports. The permittee shall submit to the Provincial ENRO within ten (10) days after the end of each month a sworn report, containing the quantity of quarry materials removed or extracted, the amount of fees paid, the quantity sold or disposed of during the period covered by the report, the selling price, the names and addresses of the persons to whom the same were sold. I) Processing and Evaluation of Application for Permit to Quarry. After processing and evaluation of the application, and upon submission by the Applicant of a project study and plan for the rehabilitation, the Provincial Governor may issue the permit in the prescribed form for a period of not more than one (1) year for which permit is renewable for a total period not exceeding twenty-five (25) years conditioned upon compliance with obligations and requirements incidental thereto; provided, that a field verification shall be conducted on the permit area to determine, among others, the identity of minerals, the propriety of survey conducted, and reserves and/or existing stockpile of ores prior to the issuance of the permit. J) Verification of Area Applied For. Prior permit to quarry, the mining claims covered thereby shall be verified in the field by a licensed Geologist and licensed Geodetic Engineer duly designated by the Provincial ENRO after payment of the required verification fee in the amount of P 3,000.00 to confirm if the claims are mineralized, surveyed and duly monumented. Within five (5) days from the date of completion of verification the Geologist and Geodetic Engineer shall each submit their respective findings in quintuplicate to the Provincial ENRO. K) Surety Bond. To guarantee faithful compliance with the Terms and Conditions stated in the permit, a surety bond issued by the GSIS in the amount of Twenty Thousand Pesos (P 20,000.00) shall be posted by the applicant. L) Specific Requirements for the Issuance of Commercial, Foreshore, Gratuitous and Special Permits. 1. Commercial 1.1 Requirements. A commercial permit covering an area of not more than five (5) hectares for an individual and twenty (20) hectares for a partnership/corporation shall be issued for the removal of sand and gravel and other loose or consolidated materials;
3. For Filing of Application for Approval of Assignments, Operating Agreement and Service. Contract 100.00 Additional per P.D. 1856 as amended 10.00 4. For Commercial, Foreshore and Gratuitous permit application a) Filing Fee 200.00 b) Verification Fee 3,000.00 Additional per P.D. 1856 10.00 5. For application of Small Scale Mining a) Mineral commodities excluding gold falling undergoing panning or sluicing and guano. a.1. Filing fee 50.00 a.2. Application Fee 100.00 /hectare or fraction hereof a.3. Projection Fee 50.00 a.4. Verification Fee 3,000.00 Additional per P.D. 1856 as amended 10.00 b) Guano b.1. Filing Fee b.2. Application Fee b.3. Projection Fee b.4. Verification Fee Additional per P.D. 1856 as amended 6. Certification Fee
1.2 50.00 100.00 /hectare or fraction thereof 50.00 3,000.00 10.00 50.00
SEC. 4.B.05 Administrative Provision. Application for permit to quarry shall be filed only with the Provincial Environment and Natural Resources Officer using the prescribed form together with the required filing fee; provided, that all such applications shall be forwarded to the Provincial Governor for approval. A) Applicants for Permit to Quarry. Applicants for permit to quarry shall possess the following qualifications: a.1. In case of individuals, he should be of legal age and a citizen of the Philippines. In the case of married woman, she should state in her application the name and citizenship of her husband, whose written marital consent should accompany the application unless it can be shown by her affidavit, supported by two (2) disinterested witnesses, that good and sufficient causes satisfactory to the Provincial ENRO that such consent is not legally necessary and /or can be dispensed with. a.2. In case of a corporation or partnership, it should be organized under the laws of the Philippines and duly registered with the Securities and Exchange Commission (SEC) and at least sixty percent (60%) of the capital stock is owned and held by citizens of the Philippines. A certified copy of its duly registered Articles of Incorporation or partnership should be submitted in support of the application. B) Filing, Processing and Evaluation of Application and Issuance of Permit to Quarry. After the application for permit to quarry shall have been processed and properly evaluated and the requirements thereof fully complied with, the Provincial Governor shall issue the permit to quarry on the prescribed form. C) Survey of Area Applied for Permit, No application or permit to quarry shall be approved unless the area covered thereby has been surveyed; provided, that if the area applied for has already been the subject of any public, private or mineral land survey it need not be surveyed again. If the area applied for or any portion thereof has been the subject of a public, private or mineral land survey, the applicant shall submit together with his application one (1) white print copy of the approved survey plan duly certified by the agency concerned or two (2) white print copies of the survey plan, duly certified as a true and correct copy of survey plan by a Geodetic Engineer deputized by the Provincial ENRO and the technical description of the area duly certified by the agency concerned; provided, that in lieu of the aforesaid technical description of the area duly certified by the agency concerned, a photocopy copy of the certificate of title of the land shall suffice if it contains, the technical description of said land; provided further, that even if only a portion of the surveyed area covered by the approved survey, in which case it shall be sufficient if the application is accompanied by two (2) copies of the approved survey plan showing the portion of the area being applied for and the computation sheet of the said area; provided finally, that if the area applied for overlaps or encroaches upon existing mining rights, an application for survey order shall be filed within thirty (30) days after receipt of notice of conflict, the limitation of thirty (30) days within which to do so to the contrary notwithstanding. D) Documentation to Accompany Application for Survey. The application shall be accompanied by: 1. The required filing fee of One Hundred Pesos (P100.00) per hectare; 2. Five (5) copies of the applications for permit to quarry; 3. Pertinent documents, such as, deed of assignment and power of attorney duly registered with the Provincial ENRO and in the case of partnership or incorporation duly certified by the Securities and Exchange Commission; 4. A duly notarized survey service contracts executed by and between the applicant and the authorized Geodetic Engineer which shall stipulate, among others, the following: i. The name of the contracting parties; ii. The assigned number and date of filing of the permit to quarry, the application and location of the area sought to be surveyed; iii. The consideration or contract price and mode of payment of the same. 5. Affidavit of the deputy Geodetic Engineer presenting that he can execute the survey of the claims and submit the same within the period prescribed by the Executive Order or Sangguniang Panlalawigan Resolution unless prevented by force majeure, and admitting payment by the applicant of not less than twenty percent (20%) nor more than fifty percent (50%) of the agreed professional fee, paid in advance, in consideration of such representation; 6. A surety bond filed by the deputy Geodetic Engineer in the amount of One Hundred Pesos (P100.00) per hectare but not less than Five Hundred Pesos (P500.00) per application for survey which bond shall be approved by the approved by the Provincial ENRO and be subject to forfeiture for failure to execute the survey and/or comply with his obligation under these Regulations. E) Specific Conditions Under which Permit may Issue. Permit for the exploitation to quarry
The applicants for commercial permit shall be supported by the following documents: 1.1.1 Plan of the area duly surveyed by transit and tape by a deputized Geodetic Engineer of the Bureau; 1.1.2 Clearances from the government agencies concerned that may be affected by the operation, or written permission from the owner of the area applied for; 1.1.3 Project study prepared, signed and scaled by a registered Engineer stating, among others, the nature and kind of the materials applied for, production rate, equipment (loader and backhoe) and machineries to be used, estimated volume of the deposit, financing scheme, marketing, technical personnel, operation and rehabilitation plans and the economic feasibility of the proposed operation; 1.1.4 Project Description Outline; 1.1.5 Bureau of Lands certification as to whether the area is public or private property; 1.1.6 Certification by Punong Barangay attesting to the fact of survey conducted; 1.1.7 Proof of financial and technical capability of the applicant to develop and exploit the materials applied for and to rehabilitate excavated area; and 1.1.8 Written authority of the agent or representative stated in the public instrument registered with ENRO. To answer for a guarantee payment for whatever damages that may result in the extraction/operation, the applicant shall post a surety bond in the amount of Ten Thousand Pesos (P10,000.00) per hectare with a surety acceptable to the Provincial Governor and to the terms and conditions provided therein.
2. Foreshore Permit. 2.1 Requirements. A foreshore permit is issued covering an offshore area beyond one hundred (100) meters from the watermarks at the mean low tide extending seaward or lakeward to extract and dispose materials consisting of rounded or flat, and fragment of rocks, limestone, quartz, including materials commonly known as “wash-out” or “gravitals” that have been detached from their source, carried and transported by waves and accumulated in the beds of seas and lakes. The application shall be supported by a survey plan prepared by a licensed Geodetic Engineer, initial environmental examination report and an operation plan. 2.2 Limitation and Conditions of the Permit. Only one (1) permit embracing not more than five (5) hectares shall be granted to an applicant in every Municipality. The taking of “puka” is not covered by these rules. The foreshore area shall be marked with vertical poles of distinct colors at the corners visible at all times above the water. Unauthorized removal or transfer of the said poles by the permittee or his agent shall be sufficient ground for the suspension or revocation of the permit. 2.3 Surety Bond. To guarantee compliance with the terms and conditions stated in the permit, a surety bond in the amount of Fifty Thousand Pesos (P50, 000.00) shall be posted by the applicant with a surety acceptable to the Provincial Governor or his deputies. 3. Gratuitous Permit 3.1. Privileges Granted to Government Offices and Instrumentalities. The conditions, limitations and/or requirements prescribed in his Order may be suspended or dispensed with by the Provincial Governor, the ENRO or his deputy in cases or gratuitous permits granted to government offices/entities, or instrumentalities in need of materials for infrastructure projects. 3.2 Conditions and Limitations. A gratuitous permit may be issued under the following conditions: a) That the period of the grant shall be co-terminous with the term of the project but not to exceed one (1) year; b) That the applicant shall submit a project proposal where the material to be taken shall be used and the estimated volume needed; c) That the government office concerned shall, whenever practicable, use and utilize its own vehicles and equipment in extracting, hauling and transporting the materials; provided, however, that the permittee may enter into a contract with a private person/ entity for the purpose of hauling and transporting such materials; d) That the materials authorized to be removed shall be strictly for infrastructure projects and in no case the same be disposed of commercially, otherwise, persons responsible thereof shall be liable to prosecution under appropriate laws; e) That the permittee shall submit to the ENRO a monthly report in the prescribed form, copy furnished the Provincial Governor and the Provincial Treasurer, and f) In exceptional cases, more than one (1) permit may be granted to the applicant depending upon the volume of materials needed, project applicant proposal, proximity, size and other factors. 4. Special Permit. 4.1 A special permit shall be issued to extract/remove specific volume of ordinary earth or sand and gravel materials from a parcel of land in order to enhance its productive conditions or for personal use. The application for special permit shall be supported by the following requirements: 4.1.1 Sketch plan of the area applied. 4.1.2 Clearance from the local officials who have the jurisdiction over the area. 4.1.3 Written consent from the landowner. 4.1.4 Copy of the land title. 4.1.5 An estimate of the volume to be removed/extracted from the area. 4.2 Conditions. A special permit shall be issued under the following conditions: 4.2.1 The removal or extraction of ordinary earth, sand and gravel materials under the permit shall be confined within the area applied for; 4.2.2 The transport of extracted earth or sand and gravel material shall be subject to the provisions of DENR AO #20 s. 1971 and Section 130 of R.A. 7160; 4.2.3 The permitee shall assume full responsibility and shall be liable for any untoward damages to private and/or public property that may be occasioned by the extraction or operation under the permit. 4.2.4 The permit is limited to a period of thirty (30) days or depending on the estimated volume of materials to be extracted or removed; 4.2.5 The permit may be suspended or revoked at any time by the Provincial ENRO when in his opinion, public interests require or upon failure of the permitee to comply with the terms and conditions stated in the permit. M) Specific Conditions for the Issue of a Commercial, Foreshore, Gratuitous and Special Permit. Permits for the exploitation of quarry resources shall be issued subject, among others, to the
following terms and conditions: a) The permit shall be for the exclusive use of the permitee; b) The permitee shall file with the Provincial ENRO a sworn statement of the quantity of materials removed or extracted under the permit; c) The permit shall be made available at all times for the inspection and examination by the representative of the Provincial Governor or the Provincial ENRO; d) The removal or taking of quarry resources under the permit shall be confined within the area specified therein, the boundaries of which have been well-established according to survey rules and regulations; e) The permittee shall assume full responsibility relative to the operation, and all liabilities for any damage to private and/or public property that may be occasioned by the operation or extraction under the permit; f) The permit may be suspended or revoked at any time by the Provincial Governor when in his opinion, public interest so requires or upon failure of the permittee to comply with the terms and conditions in the permit or for ecological reasons; g) The permit shall be inoperative over areas covered by existing quarry permits; h) No extraction or removal shall be allowed within the distance of one (1) kilometer from the boundaries of reservoirs established for public water supply and any private or public works or structures unless the prior clearance from the agency or owner concerned is obtained. N) Delivery Receipts; Requirements; Penalty. The permittee shall at all times issue to the truck driver engaged in hauling sand, gravel, marble and other quarry resources from the permit area, delivery receipts duly issued by the Provincial Treasurer in the prescribed form for the purpose of inspection by the duly authorized representatives of the Provincial Governor or his deputies. The original shall be issued to and carried by the truck driver which shall be shown upon demand. The duplicate copy shall be attached to the quarterly report to be accomplished by the permittee and the triplicate copy shall be kept by the permittee and made available at all times for inspection by proper authorities. Truck drivers and haulers of marble, sand, gravel and other quarry materials who fail to present the required delivery receipts upon demand shall pay a fine in the amount of Five Thousand Pesos (P5,000.00) plus confiscation of the quarry materials on board. Failure to pay the fine shall be sufficient cause for the impounding of the material and vehicles/conveyances. O) Unlawful Act; Revocation of Permit. The following shall constitute unlawful act under this Article: 1) Any extraction and removal or sale of marble, sand, gravel and other quarry resources from its source without permit duly issued; 2) Any extraction and removal or sale of marble, sand, gravel and other quarry resources in excess of the allowed quantity specified in the permit; 3) Any extraction and removal or sale of marble, sand, gravel and other quarry resources outside the permit area; 4) Hauling/shipment of marble, sand, gravel and other quarry resources without the required delivery receipts; 5) Recycling/tampering of used delivery receipts; 6) Revocation of permits if they inflicted serious damage to the environment like destruction of foundation of bridges, roads, public buildings or private residence or properties; and 7) Persons or firms who are continuously operating and hauling quarry resources without permit, despite Cease and Desist Order shall be liable, charged for “Theft of Minerals” and the provisions of Secs. 53 and 103 of Republic Act No. 7942 are hereby adopted. SEC. 4.B.06 Penalty. Any violation of the provisions of this Article shall be punishable by a fine of not less than Five Thousand Pesos (P5,000.00) or imprisonment of not less than six (6) months, or both, at the discretion of the court. ARTICLE C GOVERNOR’S ACCREDITATION FEE OF PROCESSORS, TRADERS, DEALERS AND RETAILERS OF MINERALS/MINERAL PRODUCTS AND BY- PRODUCTS
. SEC. 4.C.02 Imposition of Fee. There shall be collected from a processor, trader, dealer and retailer of minerals/mineral products and their by-products a Governor’s Accreditation fee of One Thousand Pesos (P1, 000.00). SEC. 4.C.03 Administrative Provisions. 1. Requirements for Accreditation. The following documents shall be submitted by the applicants: a.1 Duly accomplished and notarized prescribed application forms; a.2 Copy of the permit, duly registered operating agreement of the supplier, source of minerals/mineral products and by-products or copy of the Governor’s Accreditation in case the source of materials is a processor, trader, dealer or retailer; a.3 Proof of legal source or supply as supported by any of the following: a.3.1 Supply contract/agreement with a permittee/accredited processors/dealer producing the specified minerals/mineral products and by-product; a.3.2 Affidavit executed by a permittee/accredited processors/dealer to the effect that he is willing or currently selling and will continue to sell or supply the applicant with the minerals/mineral products and by-products specified in the application; and a.3.3 Delivery or purchase receipts issued by the concerned government agency to the permitee for the transportation of minerals or previously accredited processor/ dealer. a.4 Environment Compliance Certificate issued by the concerned government agency; a.5 Mayor’s Business Permit and Department of Trade and Industry’s Certificate of Registration. 2. Procedure for Accreditation. The following procedures shall be observed in the issuance of the Governor’s Accreditation by all concerned: a. Standard Operating Procedure for Processing of Applications: a.1 Provincial Environment and Natural Resources Office (PENRO) receives application upon presentation of proof of payment of the required regulatory fees; An application and processing fee of One Thousand Pesos (P1, 000.00) on Governor’s Accreditation of processors, traders, dealers and retailers of minerals/ mineral products and by-products shall be collected from each applicant. Said fee shall be paid to the Provincial Treasurer. a.2 PENRO evaluates application and validates supporting documents; a.3 PENRO recommends the issuance of the Governor’s Accreditation or rejects application based on his assessment and findings as to the compliance of all the requirements. ARTICLE D PERMIT FEE TO CONSTRUCT AND OPERATE POLLUTION CONTROL DEVICES SEC. 4.D.02 Imposition of Fee. There shall be collected the following fee at the rates provided hereunder for the issuance Governor’s Permit to every person for the construction and execution of pollution control devices within the Province of Misamis Occidental. a) Filing Fees for Application P100.00 b) Fees for Authority to Construct Schedule of Fees A. Wastewater Treatment Facilities Discharge Up 31 101 501 1,001 Over
to to to to to
m3/day 30 100 500 1,000 3,000 3,000
Fees P150.00 250.00 300.00 400.00 500.00 600.00
B. Air Pollution Sources and Control Facilities, Dust Collectors, Washers, Scrubbers, Bag Filter and other similar equipment-cu. m./minute Up 101 501 1,001 3,001 Over
to to to to to
100 500 1,000 3,000 4,500 4,500
P150.00 200.00 250.00 350.00 450.00 550.00
C. Ovens, Roasters, Incinerators, Furnaces and other similar equipment Up 2.1 4.6 9.7 11.8 14.9 16.10 Over
to to to to to to to
2.0 sq. m. 4.5 sq. m. 9.0 sq. m. 11.5 sq. m. 14.0 sq. m. 16.5 sq. m. 20.0 sq. m. 20.0 sq. m.
P150.00 200.00 250.00 300.00 350.00 400.00 450.00 500.00
In case the application is denied, the applicant may within ten (10) days from notice of such denial, file only one (1) written petition for reconsideration. The decision on said petition shall become final after ten (10) days from receipt thereto. c) Fees for Authority to Operate A. Wastewater Treatment Facilities Discharge Up 31 101 501 Over
to to to to
m3/day
Permit Fees
30 100 500 3,000 3,000
P200.00 250.00 300.00 400.00 500.00
B. Air Pollution Source and Control Facilities, Dust Collectors, Washers, Scrubbers, Bag Filters and other similar equipment –cu. m/minute
ORDINANCE/P10
10
WEDNESDAY, OCTOBER 10, 2012
ORDINANCE www.mindanaodailybalita.com Republic of the Philippines PROVINCE OF MISAMIS OCCIDENTAL Sangguniang Panlalawigan Capitol, Oroquieta City Telefax No. (088) 531-1419 • Tel.No. (088) 531-0649 • Email: sp@misocc.gov.ph
Ordinance... from page 9 Up to 101 to 1,001 to Over
100 1,000 4,500 4,500
P200.00 200.00 400.00 500.00
SEC. 4.D.03 Permit Fee; Payment. The permit fee to construct and operate pollution control devices shall be paid in the following instances: a) For transfer of an existing and valid permit to operate by reason of transfer of location of the installation or change of permittee or both; b) For revision of any existing and valid authority to construct or permit to operate involving alteration or replacement of the installation; c) For renewal of an expired authority to construct or permit to operate; and d) For any other application for permit not otherwise enumerated above. SEC. 4.D.04 Administrative Provisions. A)
Application for Authority to Construct. An application for an authority to construct shall be made on prescribed forms. It shall be filed in four (4) copies and supported by an Official Receipt of the filing fee and by such other documents, information and data, as may be required by the Provincial Governor or his duly authorized representative, including the following: 1.
2.
3.
An engineering report covering the plant description and operations, the types and qualities of all waste materials generated, whether liquid, gaseous or solid, the proposed waste control facilities, the treatment objectives, the design criteria, if warranted, shall be based on the results of laboratory and pilot plant scale studies. The design efficiencies of the proposed treatment facilities and the quantities and types of pollutants in the treated effluents or emission shall be indicated. Where confidential records are involved, the Provincial Governor or his duly authorized representative may limit the full disclosure of the same after personal discussions with the applicant; The plan and specifications of the installations and its control facilities (in standard size of 50 cm. by 90 cm.) duly certified by a registered professional Mechanical Engineer, or its equivalent or a combination of any two or all of them as may be required by the Provincial Governor depending upon the nature of the construction, operation or activity sought to be covered by the authority to construct. The plans shall clearly show in adequate detail the proposed arrangement, location and size of the pollution control equipment or facilities, including their accessories, cross sections and construction details. The specifications shall be in sufficient detail so that when read in conjunction with the plans, they shall clearly reveal the proposed means and methods for the control of pollution and their expected performance efficiency; and A vicinity map adequately identifying the street address, if any, the location or premises of the installation.
Such application may, before its approval, be opposed in writing by any interested person, furnishing a copy thereof to the applicant. In such a case, the Provincial Governor or his duly authorized representative may conduct a public hearing on the application. B) Action on the application for Authority to Construct. The Provincial Governor or his duly authorized representative, shall within a reasonable time, act on the application for authority to construct either by issuing the corresponding authority to construct or by denying the application in writing stating the reason or reasons therefor. The authority to construct shall be issued subject to such conditions as the Provincial Governor may deem reasonable to impose and upon payment of the fees in accordance with the following schedule: C) Application for Permit to Operate. Application for permit to operate, may be filed upon compliance with the conditions of the authority to construct. It shall be made on prescribed forms, filed in four (4) copies and supported by the official receipt of the application and by such other documents, information and date as may be required by the Provincial Governor or his duly authorized representative including the following: 1. A certificate duly signed by the applicant or his Engineer attesting the completion of the construction, expansion, modification or alteration as the case may be, of the installations, and showing the deviation from the plans, if any; 2. A statement of the final cost of the installation; and 3. A signed copy of the appointment or designation of the pollution control officer of the applicant. Such application may, before its approval, be opposed in writing by an interested party, furnishing a copy thereof to the applicant. In such a case, the Provincial Governor or his duly authorized representative may conduct a public hearing on the application. D) Action on the Application for Permit to Operate. The Provincial Governor or his duly authorized representative shall, within a reasonable time, act on the application for permit to operate either by issuing the corresponding permit to operate upon a showing of compliance with the requirement, or by denying the application in writing stating the reason or reasons therefor. The permit to operate shall be issued or renewed for any year subject to such condition as the Provincial Governor may deem reasonable to impose, and upon payment of the permit fees. Failure to pay any fee for any year shall be sufficient ground for the revocation of the permit. In case the application is denied, the applicant may within ten (10) days from notice of such denial, file a written petition for reconsideration. The decision on said petition shall become final after ten (10) days from receipt thereof. E)
F)
Temporary Permit to Operate. An application for temporary permit to operate shall be made in forms prescribed by the Provincial Governor or his duly authorized representative within ten (10) days from completion of the installation. It shall be filed in four (4) copies and supported by an Official Receipt of the application fee and by such documents, information and data as may be required by the Provincial Governor or his duly authorized representative, including the following: 1. A certification that the proposed discharge or emission did not qualify for a regular permit to operate; and 2. Proof Showing: a) That the applicant is constructing, installing or placing into operation, or has submitted plans and reasonable schedule for constructing, installing or placing into operation an approved pollution abatement facility or alternative waste disposal system, or that the applicant has a waste for which no feasible or acceptable method of treatment or disposal is known or recognized, but is making a bona fide effort through research and other means to discover and implement such a method; b) That the applicant needs time to complete the research, planning, construction, installation or operation of an approved and acceptable pollution abatement facility or alternative waste disposal system; c) That there is presently no reasonable alternative means of disposing of the wastes other than by discharging them into the water or atmospheric air in the Province. d) That the granting of a temporary permit to operate will be in the interest of the public; and/or e) That the discharge of wastes will not be reasonably destructive of the quality of the receiving water body or will not produce extremely objectionable odor or nuisance in the air or will not endanger public health. Life and General Conditions of Permit. A permit duly issued by the Provincial Governor shall be valid for the period of one (1) year from the date of issuance unless sooner suspended or revoked. It may be renewed by filing an application for renewal at least thirty (30) days before its expiry date upon payment of the required fess and compliance with requirements.
Issuance of the permits shall not relieve the permittee from complying with the requirements of the provisions of this Ordinance and that commencement of the work or operation under such permit shall be deemed an acceptance of all the conditions therein specified. G)
H)
A.
Ground for Modification of Permit Conditions. After due notice and public hearing, the Provincial Governor or his duly authorized representative may modify any existing and valid permit by imposing new or additional conditions, provided, that the permittee is given reasonable time to comply with such new or additional conditions, upon showing: a. That an improvement in effluent or emission quality or quantity can be accomplished because of technological advancement without unreasonable hardship; b. That a higher degree of treatment is necessary to effect the intents and purposes of the applicable provisions of this Ordinance; c. That a change in the environment or surrounding conditions requires a modification of the installation covered by a permit to conform to applicable air or water quality standards, as the case may be; d. That new or changed classification of water requires a modification of the discharge into any public water; e. That P.D. 984 and this Ordinance requires the modification of the permit conditions. Grounds for Suspension or Revocation of Permits. After due notice and hearing, the Provincial Governor may suspend or revoke any existing and valid permit on any of the following grounds: a) Non-compliance with or violation of any provision of this Ordinance, and/or permit conditions. b) False or inaccurate information in the application for permit that led to the issuance of the permit. c) Refusal to allow lawful inspection prescribed in this Ordinance. d) Other valid causes. For purposes of this Ordinance, backyard livestock and poultry shall be those consisting of a minimum of twenty (20) and one hundred (100) heads for the former and the latter, respectively, and attributed to commercial purposes by the proponents thereof. SEC. 4.D.05 Penalties and Final Provisions. Administrative Sanctions. a) No person shall throw, run, drain or otherwise dispose into any of the water, air and/or land resources in the Province of Misamis Occidental, or cause, permit, suffer to be thrown, run, drain, allow to seep or otherwise dispose thereto any organic or inorganic matter or any substance in gaseous or liquid form that shall cause pollution thereof; b) Nuisance. No person shall discharge from any source whatsoever such quantities of air contaminants or other material which constitute nuisance as defined under Article 694 to 707 of R.A. 396, otherwise known as the New Civil Code of the Philippines; The abatement of public nuisance as defined therein shall not affect or stay the proceedings
before the Provincial Governor, provided, however, that he may, at his discretion, take appropriate steps in the interest of justice and public welfare; c) No person shall operate and maintain any collection system, sewage disposal system or sewage treatment facility unless the same is provided with adequate and effective treatment and covered by a current and valid permit from the Provincial Governor pursuant to an application duly filed; d) No person shall conduct land conversion without the Certificate of Acknowledgment of the Project by the Provincial Governor or his duly authorized representative; e) Any person found violating or failing to comply with any order or decision in furtherance of this Ordinance for the abatement of pollution shall pay a fine of Five Hundred Pesos (P500.00) per day for every day while the violation subsists, but not to exceed Five Thousand Pesos (P5, 000.00); f) Any person who refuses to allow lawful inspection of their premises shall pay a fine of Two Hundred Pesos (P200.00) per day for every day while the violation subsists, but not to exceed Five Thousand Pesos (P5, 000.00); g) Any municipal official or employee granting the municipal business, Mayor’s Permit to any project or business or allows the continuous operation thereof without the required Environment Compliance Certificate maybe subject to appropriate sanctions for misconduct unbecoming of a public official or employee; h) Any person who shall undertake land conversion without the Certificate of Acknowledgement of the Project by the Provincial Governor or his duly authorized representative shall pay a fine of Five Thousand Pesos (P5, 000.00) and Five Hundred Pesos (P500.00) per day for every day while the violation subsists, but not exceeding Five Thousand Pesos (P5, 000.00), without prejudice to the penalty that may be imposed by law hereunder prescribed. The fines so imposed shall be paid to the Provincial Government of Misamis Occidental through the ENRO, and failure to pay the fine in any case within the time specified in the above-mentioned Order or Decision shall be sufficient ground for the Provincial Governor to order the closure or the stoppage of the operation of the establishment being operated and/or managed by said person or persons until payment of fines shall have been paid. The Provincial Governor shall have the power and authority to issue corresponding writs of execution directing the City or Provincial Sheriff or other Peace Officers, through the City or Municipal Executives, whom it may appoint to enforce the fine or the order of closure or stoppage of operations. B. Specific Provisions. No person shall perform any of the following activities without first securing a permit from the Provincial Governor or his duly authorized representative for the discharge of all industrial wastes and other wastes which could cause pollution: 1. The construction, installation, modification or operation of any sewage works or any extension or addition thereto; 2. The increase in volume or strength of any waste in excess of the permissive discharge specified herein or under any existing permit; 3. The construction, installation or operation of any industrial or commercial establishment or any extension or modification thereof or addition thereto, the operation of which would cause an increase in the discharge of waste directly into the water, air and/or land resources of the Province or would otherwise alter their physical, chemical or biological properties in any manner not already lawfully authorized; 4. All water pollution control facilities/installation shall be properly and consistently maintained and correctly and continuously operated in order in order to maintain an effluent quality; 5. No Municipal official or employee shall grant or issue a business permit to any business or project, allowing the continuous operation thereof without the Environment Compliance Certificate (ECC); 6. Any person found violating or non-complying the provisions of this Article on permit regulations shall pay a fine of Five Thousand Pesos (P5, 000.00). C.
D.
Penal Provisions. a) Payment of fines may also be enforced by appropriate action in a court of competent jurisdiction. The remedies provided in this sub-section shall not be a bar to nor shall affect any other remedies provided for in this Ordinance, but shall be cumulative and additional to such remedies. b) Any person who shall violate any of the provisions contained herein and of this Article or any order or decision of the Provincial Governor shall be subjected to a penalty not to exceed Five Thousand Pesos (P 5,000.00) or by both fine and imprisonment, upon conviction and in addition such person may be required or enjoined from continuing such violation as hereinafter provided. c) Any person who shall refuse, obstruct, or hamper the entry of the duly authorized representative of the Provincial Governor into any property of the industrial, manufacturing, processing or commercial use during reasonable hours for the purpose of inspecting or investigating the imminent pollution, shall be liable to a fine not exceeding Five Thousand Pesos (P5, 000.00) or imprisonment of not exceeding three (3) months, or both. d) In case the violator is a juridical person, the penalty shall be imposed on the managing head responsible for the violation. Final Provisions. Persons who, before the effectivity of this Code, have already complied with the requirements of, or have been issued a permit to operate pursuant to the provisions of the Rules and Regulations of P.D. 984 shall upon request and after due notice and evaluation be given adequate period of time for compliance with the requirements of this Code, which shall include a time of engineering studies, time of fabrications and time for construction or modification of the installation. ARTICLE E TAX ON SHIPMENT OF COCONUT LUMBER
SEC. 4.E.01 Imposition of Tax. There is hereby levied a tax at the rate of P0.20 per board foot on coconut lumber shipped outside the territorial boundaries of the Province of Misamis Occidental. SEC. 4.E.02 Payment of Tax. Prior to shipment, owners and/or shippers of coconut lumber must pay the herein tax to the Provincial Treasurer or his duly authorized representative. SEC. 4.E.03 Authority of Provincial Treasurer. The Provincial Treasurer is hereby authorized to apprehend and impound cargo trucks and/or any vehicle loaded with coconut lumber crossing or attempting to cross the territorial boundaries of the Province with intent to evade the payment of the tax herein imposed and deposit the same to the nearest PNP Station. For this purpose, he may call upon any member of the Philippine National Police for assistance. Failure to redeem the coconut lumber confiscated within thirty (30) days shall mean forfeiture thereof and authorize the Provincial Treasurer to dispose of the same in accordance with law. SEC. 4.E.04 Release of Confiscated Coconut Lumber. Upon payment of the tax due together with the penalty charge at a rate of twenty-five (25%) percent, prior to forfeiture, the confiscated coconut lumber shall be released to the lawful owner thereof. SEC. 4.E.05 Presentation of Proof of Payment. All shippers and/or owners must present proof of payment of the herein tax to the Provincial Treasurer or his duly authorized representative upon demand thereof. SEC. 4.E.06 Duty of Shipowners. Prior to loading, shipowners must require the owners and/or shippers of coconut lumber to present proof of payment of the herein tax, otherwise, shipment must be refused. SEC. 4.E.07 Penalty. Any violation of the provision of this Article including misdeclaration thereof shall be punished by a fine of not less than One Thousand Pesos (P1, 000.00) nor more than Five Thousand Pesos (P5, 000.00) or an imprisonment of not less than two (2) months nor more than one (1) year, or both, at the discretion of the Court. CHAPTER V SERVICE FEES AND PROVINCIAL CHARGES
SEC. 5.A.01 Imposition of Fees. There shall be collected the following fees from every person requesting for copies of official records and documents. Certification and/or issuance of certified copies/other related services:
2. By the Sangguniang Panlalawigan Charges a. Accreditation Fee of NGOs & POs b. Renewal of Accreditation of NGOs & POs c. Certified copies of Resolutions d. Certified copies of Ordinances e. Transcript of Stenographic Notes f. Photocopying g. Filing Fee of Motion for Postponement
Rate P50.00/copy 50.00/copy 20.00/copy if below 5 years 50.00/copy if 5 years and above
5. By the Provincial Veterinarians’ Office For inspection and issuance of clearance in connection with the activity of transporting outside of the Province of Misamis Occidental the following: Charges a. Carabaos b. Cattle/Horses c. Goats/Pigs d. Native Chicken: Below ten (10) heads More than ten (10) heads e. Game cocks/other fowls f. Hides of Carabaos/Cows/Horses/Goats etc.
Rate P 100.00/head 100.00/head 30.00/head 5.00/head 10.00/head 10.00/head 20.00 for the whole piece
6. By the General Services Office Charges Rate a. Supplier’s Annual Identification fee P1,500.00/supplier b. Processing for Initial Renewal of Accreditation 600.00/supplier c. Certified copies of BAC Resolutions Sale of Bid Documents 2% of Approved Budget for the Contract (ABC) 25.00/Resolution/Copy d. Processing for Annual Renewal of Accreditation 300.00 e. Band Services 1,100.00/affair 7. By the Provincial Library Charges a. Library Card b. Penalty on Overdue Books, Magazines, Publications and others
Rate P20.00 3.00/day/piece
8. Provincial Engineer’s Office Materials Testing Laboratory: Charges a. Compaction Test b. Grading Services c. Field Density Test d. Liquid Limit test e. Plastic Limit Test f. Specific Gravity Test g. Absorption Test h. Abrasion Test i. Moisture Content Test
Rate P 500.00/test 150.00/service 350.00/test 200.00/test 200.00/test 200.00/test 100.00/test 600.00/test 200.00/test
9. Photocopy or any other copy produced by copying machine
P
Rate 50.00/copy 50.00/copy 50.00/copy 50.00/page 100.00/page 75.00/page 50.00/page 50.00/page
50.00/page 100.00/copy 150.00/copy 150.00/copy 50.00/copy 50.00/page 300.00/parcel Rate P 1,000.00 700.00 25.00/copy 50.00/copy 10.00/copy 5.00/page 200.00/motion
3. By the Provincial Treasurer’s Office Charges Rate a. Certification on Tax Payment P 50.00/copy b. Certification on Real Property Tax 50.00/copy c. Provincial Clearances for Retirement/Terminal Leave Benefit 50.00/copy d. Cancellation of Official Receipt 30.00/Official Receipt
P5.00/page
SEC. 5.A.02 Exemption. The fees imposed in this Article shall not be collected for copies furnished to other office or branches of the government for official business, except, for copies required by the court at the request of the litigants, in which case charges shall be made in accordance with the schedule in Section 5A.01. SEC. 5.A.03 Time of Payment. The fees shall be paid to the Provincial Treasurer at the time of the request, written or otherwise, for the issuance of the copy of any record or document is made. SEC. 5.A.04 Duty of the Officer Issuing the Copies. It shall be the duty of the Officer-InCharge issuing the copies of the documents and papers and certificates specified in Section 5.A.0.1 to have the corresponding fees collected, and annotate the number and date of issue of the Official Receipt for the payment, as well as the amount paid, at the bottom of the same documents, papers and certificates. SEC. 5.A.05 Penalties for Violation, Effect of Documents, Papers and Certificates Not Duly Issued. Any officer violating the provisions of this Article shall be fined of not less than Fifty Pesos (P50.00), but not more than One Hundred Pesos (P100.00), without prejudice to the filing of an administrative charge against him for neglect of duty. The documents, papers and certificates issued in violation of this Article cannot be validly used for the intended purpose or purposes thereof. ARTICLE B FEES FOR THE USE OF PROVINCIAL GOVERNMENT FACILITIES/EQUIPMENTS SEC 5. B. 01 Imposition of Fees. There shall be imposed and collected the following fees for the use of the Provincial Government facilities: 1. Provincial Cultural and Farmers Training Center Charges a. Building b. Electric Power Consumption for Lights & Operator c. Sound System & Operator d. Chairs e. Janitorial Services f. Security Services g. Deposit for Damages (Refundable) h. Table 2X8 I. Table 2X4 j. Tent 3x3 k. Tent 3x6 l. Tent 5x7
Rate P2,500.00 for 8 hours and an add’l. of P300.00/hr. thereafter 100.00/hour 100.00/hour 5.00/each 250.00/use 250.00/day 500.00/day 30.00/day 15.00/day 100.00/day 200.00/day 500.00/day
2. Function Hall Charges a. For the first four hours b. per hour in excess of the first four hours. Electric Power Sound System Chairs Janitorial Services Tables Tables Deposit for Damages Rental of Equipments Charges and Fees 1. Rental of Tractors
Rate
P2,500 .00 350.00 150.00/hour 100.00 /hour 5.00/each 50.00/use 30.00(big) 15.00(small) 500.00/day
Rate 1,500.00/hectare 1 Plowing & 1 Harrowing Fuel is shouldered by the farmer 8,695.00 10,155.00
2. Drilling Machine (Old) Drilling Machine (New)
Rental Rates and Capabilities ACEL Rates Jan. 2003 Description Operated/ Hour Rates per/day 1. Asphaltic Concrete Plant P77, 184.00 2. Portable Concrete Batching Plant P16, 576.00 3. Rock Crusher Portable Parker P1, 556.55 P12, 452.37
ARTICLE A SECRETARY’S FEES
1. By the Provincial Assessor’s Office Charges a. Sketch Map b. Certification of No Improvement c. Certified True Copy of Tax Declaration d. Certified True Copy of Document of transfer/revision e. Certification of Land History f. Certification of Real Property Holdings g. Certification of No Real Property/ies h. Various Certifications i. Reproduction of Maps i.1. Bond Paper Size i.2. Section Map Size i.3. Base Map Size j. Issuance of a New Tax Declaration k. Annotations of Documents l. Cancellation of Annotations m. Request for Conduct of Ocular Inspection (field)/parcel
4. By the Provincial Accounting Office Charges a. Certification on Remuneration b. Certification of Premium/Loan Payments (i.e. Pag-ibig, GSIS, PhilHealth)
P2, 090. 00 P2, 808. 00 P1, 748. 00 P2,359.80 P1, 814. 00
P16, 720.00 P22,464.00 P13,984.00 P18,878.40 P14,512.00
Capabilities 60 Tons Asphalt Batching /Day 30 Mins/Batch 5 cu. M/Batch Crushing Aggregates 100 tons/hour Quarrying 50 cu. m/hour Quarrying 50 cu. m/hour Excavation 0.80 cu. M capacity Excavation 0.80 cu. M capacity Excavation 0.80 cu. M capacity
P1, 418. 00 P1,255.00 P1,101.00 P1,398.00 P2,041.00 P2,095.00 P2,452.00 P1,255.00 P1,101.00 P1,398.00 P2,041.00 P2,095.00 P3,152.00 P78.00
P11,344.00 P10,040.00 P8,808.00 P11,184.00 P16,328.00 P16,760.00 P19,616.00 P10,040.00 P8,808.00 P11,184.00 P16,328.00 P16,760.00 P25,216.00 P625.00
Loading 1.00cu. m capacity Loading 1.53 capacity Spreading 50 cu. m/hour Compacting 11 tons capacity Lifting/File Driving 46-50 tons capacity Lifting/File Driving 46-50 tons capacity Lifting/File Driving 46-50 tons capacity Loading 1.53 capacity Spreading 50 cu. m/hour Compacting 11 tons capacity Lifting/File Driving 46-50 tons capacity Lifting/File Driving 46-50 tons capacity Concrete Paving Concrete Vibration 50 mm
P332.03
P2,656.25
24. Plate Compactor (Vibratory) P150.67 25. Air Compressor 161-185 CFM P422.00 CFM Capacity 26. Jack Hammer/P. Breaker P322.00 27. Bar Shear/Cutter P368.00 28. Bar Bender P418.53 29. Water Pump Diesel P119.90 30. Welding Machine Electric Driven/ DC Output P355.00 31. Oxy-Acetylene/ Cutting Outfit P64.00 32. Chainsaw w/o Blade P561.25 33. Generator set 126.42 34. Dump Truck (12-15 Cu. Yds) P1,127.00 35. Water Truck (5000-6000 Gals) P1,794.00 36. Trailer 60 Ton P4.25/Hour/Km. P9,562.50 37. Cargo Truck (9-10 Tons) P910.00
P1,205.26 P3,376.00
Concrete Cutting Max 6 ¾” Depth Capacity Compacting Power Generation 161-185
4. Bulldozer Komatsu D65A-8 5. Bulldozer with Ripper +35% 6. Backhoe Crawler MS180 7. Backhoe Crawler w/Breaker +35% 8. Backhoe Crawler PC 200-3 9. Loader Crawler Komatsu D-60S-T/DD 10. Loader Whell TCM/Clark 75B 11. Road Grader MG500 12. Roller Bomag BW210DH 13. Crane Crawler Type 14. Crane Truck Mounted 15. Crane Hydraulic 16. Hammer Diesel MB25 17. Hammer Diesel MB35 18. Hammer Vibratory 19. Transit Mixer8-10 CV.DYS 20. Concrete Mixer (1 Bagger) 21. Concrete Paver Roller Screed 22. Concrete Vibrator Gasoline 23. Concrete Saw Gasoline Self Propelled
P2,576.00 Breaking P2,946.43 Bar Cutting Max. 32mm. C40 Capacity P3,348.21 BarBendingMax.32mm.C40Capacity P959.20 Water Pumping 900.00 LPM Capacity 2,840.00 Welding/Cutting500.00APMScapacity P512.00 Cutting P4,490.00 Cutting P1,011.33 PowerGeneration64-125KVA51-100HP P9,016.00 Hauling/Transporting9.17-11.46cu.M P14,352.00 WaterSupply5000-6000GalsCapacity P9,562.00 Transporting 15 tons/trip P7,344.00 Hauling/Transporting9-10TonCapacity
ORDINANCE/P11
11
WEDNESDAY, OCTOBER 10, 2012
ORDINANCE www.mindanaodailybalita.com Republic of the Philippines PROVINCE OF MISAMIS OCCIDENTAL Sangguniang Panlalawigan Capitol, Oroquieta City Telefax No. (088) 531-1419 • Tel.No. (088) 531-0649 • Email: sp@misocc.gov.ph
Ordinance... from page 10
ARTICLE C CHARGES AND FEES SEC. 5.C.01 Imposition of Hospital Charges and Fees. There shall be imposed in all hospitals owned and operated by the Provincial Government of Misamis Occidental the following charges and fees, to wit: Hospital Charges and Fees Charges W/ Philhealth W/o Philhealth OPD Consultation Fee 100.00 50.00 Research Fee 100.00 100 Dental Certificate 50.00 50.00 Medical Certificate 50.00 50.00 b.2 For Foreign Purposes 100.00 100.00 Driver’s License 100.00 100.00 School Purposes 50.00 20.00 Sick Leave 50.00 50.00 Maternity/Paternity Leave (Certificate) 50.00 50.00 Certificate of Confinement 50.00 50.00 Charges W/ Philhealth Other Purposes 50.00 Certificate of Live Birth 50.00 Death Certificate 50.00 Fetal Death Certificate 50.00 Compensation and other Insurance Claims 100.00 Certification of Medical Records 20.00 Ambulance 200+ price of 1 liter (1 liter/8 km.) Delivery Fee (per package) 5, 000.00 Circumcision 500.00 Radiology Dept. X-Ray Examinations Charges W/ Philhealth Chest PA View 300.00 Lateral View 300.00 Bucky Tech 400.00 AP & Lateral View (Pedia) 400.00.<1y.o Lordotic View 250.00 Skull Series 750.00 Mastoid Series 450.00 Paranasal Sinuses 600.00 Nasal Bone 150.00 Mandible 450.00 Temporo-Mandibular Joints 300.00 Facial Bone 450.00 Neck (foreign body localization) AP/L View 300.00 Cervical Spine AP/L Views 300.00 X-Ray Examinations Charges Thoracic-Lumbar Spine AP/L Views Thoracic-Spines AP/L Views Lumbar Spines AP/L Views Lumbo-Sacral AP/L Views Pelvis AP View Sacrum AP/L Views Coccyx AP/L Views Scoliotic Series Abdomen Flate Plate Upright Lateral Decubilus Lateral View KUB Shoulder Clavicle Scapula Sternum Arm (Humerus) Elbow Forearm (Radio Ulna) Wrist Hand Thigh Leg Knee Joint Ankle Foot Calcaneous (OS CALCIS)
W/ Philhealth 400.00 400.00 400.00 600.00 300.00 600.00 600.00 1, 000.00 300.00 300.00 300.00 250.00 250.00 250.00 200.00 200.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 450.00 450.00 450.00
Special X-Ray Procedures (Procedures only) Charges and Fees W/ Philhealth Barium Swallow (Esophagogram) 1,000.00 Upper G-1 Series 1,500.00 Barium Enima 1,500.00 Colonogram 1,000.00 Small Bowel Series 1,500.00 IVP/IVU 1,000.00 Oral Cholanglogram 700.00 T Tube Cholanglogram (Operative-Non-operative) IV Cholanglogram 1,000.00 Myelogram 1,000.00 Cystogram 500.00 Hysterosalpingogram 500.00 Dental Xray 300.00 Ultrasound Charges and Fees Abdomen Lower Abdomen Upper Abdomen Whole Breast Cardiac Hemithorax (Bilateral) Hemithorax (Unilateral) Hepatobiliary Tree Kidney Ureters, Bladders (KUB) KUB + Prostate (Pre & Post Void) Liver 400.00 Pelvis Non Pregnant Pelvis Pregnant (Biometry) Pelvis Pregnant (Biophysical) Scrotum Thyroids Transcranial Transrectal Transvaginal Single Organ 2D echo Laboratory Section Charges and Fees Complete Blood Count Hemoglobin/Hematocrit Platelet Count Clotting/Bleeding Time Peripheral Smear ESR Urinalysis Urine Albumin Urine Sugar Urine Ketone Stool Exam Occult Blood ABO Blood Typing Fasting Blood Sugar Cholesterol Createnine Uric Acid BUN Triglycenine HDL/LDL Cholesterol Alkaline Phosphatase Acid Phosphatase SGPT SGOT Bilirubin Sodium Potassium Total Protein Albumin CKMB Widal Test Hbs Ag
W/ Philhealth 1,000.00 1,000.00 1,800.00 500.00 400.00 650.00 500.00 500.00 500.00 700.00 400.00 500.00 500.00 600.00 500.00 500.00 700.00 700.00 1,500.00 400.00 3,500.00 W/o Philhealth 120.00 100.00 150.00 100.00 300.00 300.00 50.00 100.00 80.00 80.00 50.00 150.00 150.00 150.00 150.00 150.00 150.00 150.00 250.00 250.00 250.00 250.00 220.00 220.00 200.00 300.00 300.00 100.00 100.00 500.00 200.00 300.00
W/o Philhealth 50.00 50.00 50.00 50.00 100.00 100.00 200+ price of 1 liter (1 liter/8 km.) 2, 500.00 150.00
W/o Philhealth 250.00 250.00 300.00 300.00 200.00 750.00 450.00 600.00 150.00 450.00 300.00 450.00 300.00 300.00 W/o Philhealth 400.00 400.00 400.00 500.00 250.00 400.00 400.00 1,000.00 250.00 250.00 250.00 250.00 250.00 250.00 250.00 200.00 200.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 300.00 450.00 450.00 450.00 W/o Philhealth 700.00 1,000.00 1,000.00 700.00 1,000.00 1,000.00 700.00 700.00 1,000.00 500.00 500.00 200.00 W/o Philhealth 800.00 800.00 1,400.00 500.00 400.00 650.00 500.00 500.00 500.00 700.00 500.00 500.00 600.00 500.00 500.00 700.00 700.00 1,000.00 400.00 3,500.00 W/ Philhealth 120.00 100.00 150.00 150.00 400.00 400.00 80.00 150.00 100.00 100.00 50.00 200.00 200.00 200.00 200.00 200.00 200.00 200.00 300.00 300.00 250.00 250.00 450.00 450.00 400.00 600.00 600.00 250.00 250.00 500.00 200.00 450.00
Pregnancy Test 150.00 Drug Test 300.00 Gram Stain 100.00 AFB Stain 200.00 Wet Smear 100.00 KOH Stain 100.00 India Ink 100.00 Blood Culture & sensi test 1,300.00 a. w/ growth b. w/o growth &API c. w/o growth Culture & Sensi Test 850.00 (Urine Culture and Sensi Test) a. w/ growth b. w/ growth & API c. w/o growth Accucheck S. Typhi1 180.00 HIV 200.00 Discharges (CSF, Pleural, Wound) Culture Sensi a. w/ growth b. w/ growth and API c. w/o growth HCV 400.00 400.00 Typhoid 800.00 Stat Na+K+ 900.00 Stat (ABG) 650.00 Lipid Panel 650.00 RPR 100.00 100.00 Malaria Smear 80.00 ASO Titer 300.00 Calcium 150.00 Anti-HBS 350.00 Reticulocyte count 100.00 Hemogluco Test 120.00 Hemo Dialysis 3,500.00/person 15% Increase Hemo Dialysis except 2D Echo Blood Bank Charges and Fees Donor Screening Without Donor With One Donor Platelet Count Processing Cross Matching Hbs AG ICU ICU Room Rate Cardiac Monitor Infusion Pump/Syringe Pump Pulse Oximeter Respirator Oxygen Full Tank(contents) OB/GYNE Dept. Charges and Fees IV Insertions SS Enema NGT Insertion Catheterization Skin Preparation Perillite Ice Cap Hot Water Bag Nebulization (excluding medicine) Suctioning Wound Dressing (excluding supplies) Perineal Care (w/o shave) Perineal Care (w/shave) IE Vaginal Douch Blood Transfusion Insertion Cord care/dressing IM Injection IVTT Injection SC Injection Skin Testing
W/o Philhealth 1,500.00 1,500.00 1,000.00 700.00 220.00 300.00 1,500.00 250.00 100.00 (Minimum) 300.00 1,000.00/day 1,000.00 W/ o Philhealth 25.00 50.00 50.00 50.00 50.00 50.00 10.00 12.00 25.00 50.00/day 50.00 50.00 50.00 50.00 50.00 50.00 30.00 15.00 15.00 15.00 15.00
Operating Room Charges and Fees W/o Philhealth Operating Room Fee Cap (per availment) Relative Value Unit (RVU) 30 and below 1, 060.00 Relative Value Unit (RVU) 31 to 80 1,350.00 Relative Value Unit (RVU) 81 and above 3, 490.00 Case Type Classification for Surgical Procedures Catastrophic Cases Intensive Cases Ordinary Cases Surgical Procedure Relative Value Unit (RVU) NICU & DR Charges and Fees IV Insertion NGT Insertion Suctioning Ambu Bagging ET Tube Insertion Lavage/Gavage Blood Transfusion Gooseneck Cord Dressing Bili BedTx per day Umbilical Catheter Insertion Incubator per day NICU Room Rate per day Suturing (Excluding Supplies) Cutdown IE Perennial Care w/ Shave Skin Prep Delivery Room Fee IM Injection IVTT Injection Skin Testing SQ Injection
W/o Philhealth 25.00 50.00 50.00 50.00 250.00 150.00 200.00 50.00 30.00 300.00 100.00 300.00 250.00 50.00 150.00 50.00 50.00 50.00 300.00 15.00 15.00 15.00 15.00
Nursing Ward Services (Excluding Supplies) Charges and Fees W/o Philhealth IV Insertions 25.00 SS Enema 50.00 Paracentesis 300.00 Thoracentesis 300.00 Lumbar Tap 150.00 NGT Insertion 50.00 Catheterization Insertion 100.00 Skin Prep 50.00 Tracheoslomy 300.00 Perilite per use 50.00 Ice Cap Application 10.00 Hot Water Bag 12.00 Nebulization 50.00 Suctioning 50/day Wound Dressing 50.00 Perineal care 50.00 IE 50.00 Vaginal douch 50.00 Hot Sitz Bath 50.00 Condom Catheterization 50.00 Ambu Bagging per use 50.00 ET Tube Insertion 250.00 ECG 300.00 300.00 Suprapubic Catheter Insertion 300.00 IM Injection 15.00 IVTT Injection 15.00 SQ Injection 15.00 Skin Testing 15.00 Umbilical Catheter Insertion 100.00 I and D 100.00 Suturing 50.00 Casting Forearm Adult 300.00 Casting Forearm pedia 200.00 Casting Leg Adult 300.00 Casting Leg Pedia 200.00 Catheterization w/ indwelling catheter & urine bag 100.00 Removal of foreign body Urethral Dilation Dental Services Charges and Fees Tooth Extraction (Per tooth) Filling:
W/o Philhealth 50.00 200.00
250.00 400.00 100.00 200.00 100.00 100.00 100.00 1, 300.00
1,200.00
180.00 400.00
800 00 1,200.00 800.00 650.00 200.00 400.00 400.00 500.00 100.00 120.00 3,500.00/person
W/ Philhealth 1,500.00 1,500.00 1,000.00 700.00 220.00 300.00
a) Permanent (Light Cure) b) Temporary c) Glass lonomer Prophylaxis Room and Board- Main Building Charges and Fees Private Room (Air-Conditioned) Yellow Room (Air-Conditioned) Green Room (Air-Conditioned) Suite Room (Air-Conditioned) Semi-Private per bed/day (Level III) Semi-Private per bed/day (Level II) Payward (Medicare Patients) Level III Payward (Medicare Patients) Level II Payward (Medicare Patients) Level I Service Ward
150.00 150.00
200.00
400.00
W/o Philhealth
W/ Philhealth
1,000.00 1,000.00 1,200.00 500.00 500.00 500.00 500.00 500.00 200.00
Room and Board- New Annex Building Charges and Fees Suite Room Private Room Semi-Private Room (2 Beds) Semi-Private Room (4Beds) Payward (Male & Female) Water Quality Control Charges and Fees Water Quality Control PHC Water Bacteriology Sputum Exam Malarial Leprosy Filaria Kato Katz Smear Primary Health Care Exam
60.00 50.00
1,500.00 1, 500.00 1, 700.00 800.00 800.00 550.00 550.00 550.00 400.00
W/o Philhealth 1,750.00 1,300.00 1,000.00 800.00 500.00
W/ Philhealth 1,750.00 1,300.00 1,000.00 800.00 500.00
W/o Philhealth 250.00 15.00 200.00 100.00 100.00
W/ Philhealth 500.00 400.00 200.00 200.00
100.00 100.00 100.00
200.00 200.00 200.00
SEC. 5.C.02 Exemptions. Exemptions from these charges and fees shall be based on the categorization and determination as contained in the policies of the Provincial Government, Ordinances, national laws and issuances of national agencies. Provided that, the exempt person shall be accommodated in the room specially assigned to them. Provided further that, where the exempt person is covered by Philhealth or other medical insurance, he/she shall first avail of his/her benefits under the said health insurance.
1,500.00 500.00 500.00 500.00 1,000.00/day 1,000.00
SEC. 5.C.03 Discounts. Discounts from these charges and fees shall be based on the existing laws, policies of the Provincial Government, Ordinances and issuances of national agencies. Provided that, such discount shall be applied against the excess of their health insurance coverage.
W/ Philhealth 100.00 100.00 50.00 100.00 50.00 50.00 10.00 20.00 50.00 300.00 /day 50.00 50.00 100.00 100.00 100.00 100.00 100.00 50.00 50.00 50.00 50.00
SEC. 5.C.05 Penalty. Violation of any of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (P1, 000.00) but not exceeding Five Thousand Pesos (5, 000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both fine and imprisonment, at the discretion of the Court.
W/ Philhealth 1,060.00 1,350.00 3, 490.00
SEC. 5.C.04 Issuance of Official Receipts. It shall be the duty of the Chief of Hospital or his duly authorized representative to issue Official Receipt to any payment of charges and fees herein imposed.
ARTICLE D SPACE RENTAL SEC. 5.D.01 Imposition of Fee. There shall be imposed and collected Fifteen Pesos (P15.00() per square meter per month as rental fee on lot owned by the Provincial Government of Misamis Occidental to all stall owners, Photocopying machine owners and other similar businesses inside the Provincial Capitol Compound. An additional Two Hundred Pesos (P200.00) per month shall be paid by Photocopying machine owners and other similar establishments for electricity use. Space Rental Lot owned by the Province Residential use Commercial use Office Use Sports at PCFTC Badminton court/Table
Rate 6.00/sq. m. 15.00/sq. m. 15.00/sq. m. 10/person ARTICLE E SERVICE CONNECTION PERMIT FEE
SEC. 5.E.01 Imposition of Fee. There shall be imposed and collected a service connection permit fee to be paid to the Provincial Treasurer in the amount of Two Hundred Pesos (P200.00) for business connections and Twenty Five Pesos (P25.00) for residential connection for cable television, electrical and telephone connection. CHAPTER VI GENERAL ADMINISTRATIVE AND PENAL PROVISIONS ARTICLE A COLLECTION AND ACCOUNTING OF PROVINCIAL REVENUES
W/ Phihealth 100.00 50.00 300.00/per day 500.00/per day 500.00 250.00 300.00 100.00 50.00 500.00 500.00 1,000.00 1,000.00 250.00 500.00 100.00 100.00 100.00 500.00 50.00 50.00 50.00 50.00 W/ Philhealth 100.00 100.00 1,000.00 1,000.00 500.00 250.00 250.00 100.00 1,500.00 100.00 20.00 20.00 50.00 300/day 50.00 50.00 100.00 100.00 100.00 100.00 500.00 500.00 Based on Current RVU 50.00 50.00 50.00 50.00 500.00 500.00 300.00 Relative Value Unit RVU RVU RVU 250.00 RVU RVU W/ Philhealth 100.00 400.00
SEC 6.A.01 Tax Period and Manner of Payment. Unless otherwise provided in this Code, the tax period of all Provincial taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments in accordance with the provisions of this Code. SEC 6.A.02 Accrual of Tax. Unless otherwise provided in this Code, all Provincial taxes, fees and charges shall accrue on the first day of January of each year. However, new taxes, fees or charges shall accrue on the first day of the quarter next following the effectivity of the Ordinance imposing such new levies or rates. SEC 6.A.03 Time of Payment. Unless otherwise provided in this Code, all Provincial taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter as the case may be. The Sangguniang Panlalawigan may, for justifiable reason or cause, extend the time of payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months. SEC 6.A.04 Surcharge and Penalties on Unpaid Taxes, Fees or Charges. There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and, an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months. SEC 6.A.05 Interest on Other Unpaid Revenues. Where the amount of any other revenue due to the Province except voluntary contributions or donations, is not paid on the date fixed in the Ordinance, or in the contract, express or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest at the rate of two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. ARTICLE D GENERAL PENAL PROVISION SEC 6.D.01 Penalty. any violation of the provisions of this Code not herein otherwise covered by a specific penalty or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of One Thousand Pesos (P1, 000.00) or imprisonment of not less than one (1) month nor more than six (6) months or both at the discretion of the court. CHAPTER VII FINAL PROVISION SEC. 7.05 Effectivity. This Code shall take effect fifteen (15) days following the completion of its publication in a newspaper of general circulation in the Province of Misamis Occidental. ENACTED: July 13, 2012. ------------------------------------------------------------------------------------------------------------------------------I HEREBY CERTIFY to the correctness of the foregoing Ordinance No. 07-12 which was duly enacted by the Sangguniang Panlalawigan during its Regular Session held at the Sangguniang Panlalawigan Session Hall, Capitol Function Hall, Oroquieta City on July 13, 2012. (SGD.) IRENE C. TUGONON-ZAPATOS Secretary to the Sanggunian ATTESTED: (SGD.) INOCENCIO D. PAGALARAN, JR. Temporary Presiding Officer NOTED: (SGD.) HENRY S. OAMINAL Vice-Governor/Presiding Officer APPROVED: (SGD)HERMINIA M. RAMIRO Provincial Governor MDN: Oct 3, 10 & 17, 2012
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WEDNESDAY, OCTOBER 10, 2012
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CDO - VELEZ
Velez St., Cagayan de Oro City Telefax No.: (088) 857-2647 Date Opened: December 8, 1994 Store Supervisor: Alner K. Verdida
GINGOOG
National Highway, Gigoog City Telefax no.: (088) 427196 Date Opened: December 08, 2005 OIC: Charina A. Ida単o
CDO BORJA
Andrada Bldg., JR Borja St. Brgy. 32, Cagayan de Oro City Telefax: (088) 8573140; 8573139 Date Opened: July 18, 2006 Store Manager: Lilibeth O, Hanasan
CDO GUSA
JVR Bldg.,Sta. Cecilia Subd., Gusa, Cagayan de Oro City Telefax: (088) 22710126; 8571126 Date Opened: Store Supervisor: Fritzie L. Eugenio
ILIGAN
Benito Labao cor. Sabayle Sts., Iligan City Telefax: (063) 221-5505; (063) 225-0509 Partyphone # 0973-903342 Date Opened: August 12, 1989 Store Supervisor: Rowena I. Pacheo
MALAYBALAY
Brgy. Sumpong, Fortich St., Malaybalay City Telefax. No. (088) 221-3424; (088) 813-4754 Partyphone # 0973-903818 Date Opened: April 25, 1996 Store Manager: Mary Rochelle M. Paano
VALENCIA
Hagcol, Valencia, Bukidnon Fax No.: (088) 828-4127; Telephone No.: (088) 222-2412 Partyphone # 0973-903780 Date Opened: July 15, 1989 Store Manager: Carlos E. Abbarientos
MARAMAG
Purok 1, North Poblacion, Maramag, Bukidnon Telefax No.: (088) 222-5208 Date Opened: August 05, 2004 Store Supervisor: Narciso F. Tabudlong, Jr.
PAGADIAN TIGUMA
EMCOR Bldg., National Highway Tiguma St., Pagadian City Telefax #: (062) 214-1723; 214-4302; 215-3958 Date Opened: September 8, 1997 Sales Supervisor: Cristy V. Quisado
PAGADIAN RIZAL
Zulueta Bldg., J. Rizal Ave., Pagadian City Fax No.: (062) 214-1462; Tel No.: (062) 214-4996 /214-2822; FSO: 062-2144997 Date Opened: September 8, 1989 Sales Manager: Marbel M. Crusio
MARANDING
National H-way, Mercado St., Maranding, Lala Lanao del Norte FAX No./Tel. (063) Tel. No.: (063) 388-7048 Date Opened: March 14, 1992 Sales Supervisor: Marivic B. Gran
MOLAVE
Provincial H-way, Molave, Zamboanga del Sur FAX No.: (062) 225-1407 Store Supervisor: Raquel A. Macahito