Sample

1. SBCOMMITTEE MEETING
ONTHE MUNICIPAL
REVENUECODEOF
ALUBIJID, MISAMIS
ORIENTAL
SB SESSION HALL
NOVEMBER 28, 2018

2. OBJECTIVES
1. To raise awareness on the provisions of
the Municipal RevenueCode pertaining
toTaxes and Regulatory Fees imposed
on business establishment.
2. To identify the issues and concern
surrounding the imposition of taxes and
fees.
3. To formulate action plan on the
successful implementation of the
revenue code.

3. TOPICSTO BE
DISCUSSED
IMPOSITION AND COMPUTATION
OF BUSINESSTAX AND OTHER
REGULATORY FEES
APPLICABLE RATES
TIME OF PAYMENT
SYSTEM OF APPLICATION AND
ISSUANCE

4. DEFINITION
OFTERMS
1. Fee - charge fixed by law or ordinance for the regulation or
inspection of a business or activity. It shall also include charges
fixed by law or agency for the services of a public officer in the
discharge of his official duties.
2. Gross Sales or Receipts - total amount of money or its equivalent
representing the contract price, compensation or service fee,
including the amount charged or materials supplied with the
services and deposits or advance payments actually or
constructively received during the taxable quarter for the service
performed for another person
3. License or Permit - is a right or permission granted in accordance
with law or by a competent authority to engage in some business
or occupation or to engage in some transactions.
4. Tax - means an enforced contribution, usually monetary in form,
levied by the law making body on persons and property subject to
its jurisdiction for the precise purpose of supporting governmental
needs.
5. Service Fee – charges imposed for the duties, works or functions
performed or discharged by a government officer.

5. IMPOSITIONSON
BUSINESS
ESTABLISHMENTS
BusinessTax
Permit and
Regulatory Fees

6. COMPUTATION
 BusinessTax
New: Capital x 82.5% of 1% (for the quarter
which the business is established;
succeeding quarter will be based on gross
sales of the preceding quarter)
e.g. 100,000 x (82.5% of 1%) = Php825 .00
Renew: Gross Sales of the preceding year x
Applicable Rates per category (Sec. 2,
Article A, Chapter 2)

7. Manufacturers,
Assemblers,
Repackers,
Processors,
Brewers,
Distillers,
Rectifiers and
Compounders of
Liquor orWine;
or Manufacturer
of any articles of
commerce (Sec.
2,ArticleA,
Chapter 2)
Less
than
10,00
0.00
199.6
5
219.6
1
10,00
0.00
or
more
but
less
than
15,00
0.00
266.2
0
292.8
2
15,00
0.00
or
more
but
less
than
20,00
0.00
365.2
0
401.7
2
20,00
0.00
or
more
but
less
than
30,00
0.00
532.4
0
585.6
4
30,00
0.00
or
more
but
less
than
40,00
0.00
798.6
0
878.4
6
40,00
0.00
or
more
but
less
than
50,00
0.00
997.7
0
1,097
.47
50,00
0.00
or
more
but
less
than
75,00
0.00
1,597
.20
1,756
.92
75,00
0.00
or
more
but
less
than
100,0
00.00
1,996
.50
2,196
.15
100,0
00.00
or
more
but
less
than
150,0
00.00
2,662
.00
2,928
.50
150,0
00.00
or
more
but
less
than
200,0
00.00
3,327
.50
3,660
.25
200,0
00.00
or
more
but
less
than
300,0
00.00
4,658
.50
5,124
.35
300,0
00.00
or
more
but
less
than
500,0
00.00
6,655
.00
7,320
.50
500,0
00.00
or
more
but
less
than
750,0
00.00
9,680
.00
10,64
8.00
750,0
00.00
or
more
but
less
than
1,000
,000.
00
12,10
0.00
13,31
0.00
1,000
,000.
00 or
more
but
less
than
2,000
,000.
00
16,63
7.50
18,30
1.25
2,000
,000.
00 or
more
but
less
than
3,000
,000.
00
19,96
5.00
21,96
1.50
3,000
,000.
00 or
more
but
less
than
4,000
,000.
00
23,95
8.00
26,35
8.18
4,000
,000.
00 or
more
but
less
than
5,000
,000.
00
27,95
1.00
30,74
5.10
5,000
,000.
00 or
more
but
less
than
6,500
,000.
00
29,49
3.75
32,44
3.12
AMOUNT OF GROSS SALES/RECEIPTS
FOR THE PRECEDING CALENDAR YEAR
AMOUNT OF FEE
Less than 10,000.00 199.65
10,000.00 or more but less than 15,000.00 266.20
15,000.00 or more but less than 20,000.00 365.20
20,000.00 or more but less than 30,000.00 532.40
30,000.00 or more but less than 40,000.00 798.60
40,000.00 or more but less than 50,000.00 997.70
50,000.00 or more but less than 75,000.00 1,597.20
75,000.00 or more but less than 100,000.00 1,996.50
100,000.00 or more but less than 150,000.00 2,662.00
150,000.00 or more but less than 200,000.00 3,327.50

8. wholesalers,
importers,
distributors or
dealers in any
articleof
commerce of
whatever kind of
nature (Sec. 2,
ArticleA,
Chapter 2)
Less
than
10,00
0.00
199.6
5
219.6
1
10,00
0.00
or
more
but
less
than
15,00
0.00
266.2
0
292.8
2
15,00
0.00
or
more
but
less
than
20,00
0.00
365.2
0
401.7
2
20,00
0.00
or
more
but
less
than
30,00
0.00
532.4
0
585.6
4
30,00
0.00
or
more
but
less
than
40,00
0.00
798.6
0
878.4
6
40,00
0.00
or
more
but
less
than
50,00
0.00
997.7
0
1,097
.47
50,00
0.00
or
more
but
less
than
75,00
0.00
1,597
.20
1,756
.92
75,00
0.00
or
more
but
less
than
100,0
00.00
1,996
.50
2,196
.15
100,0
00.00
or
more
but
less
than
150,0
00.00
2,662
.00
2,928
.50
150,0
00.00
or
more
but
less
than
200,0
00.00
3,327
.50
3,660
.25
200,0
00.00
or
more
but
less
than
300,0
00.00
4,658
.50
5,124
.35
300,0
00.00
or
more
but
less
than
500,0
00.00
6,655
.00
7,320
.50
500,0
00.00
or
more
but
less
than
750,0
00.00
9,680
.00
10,64
8.00
750,0
00.00
or
more
but
less
than
1,000
,000.
00
12,10
0.00
13,31
0.00
1,000
,000.
00 or
more
but
less
than
2,000
,000.
00
16,63
7.50
18,30
1.25
2,000
,000.
00 or
more
but
less
than
3,000
,000.
00
19,96
5.00
21,96
1.50
3,000
,000.
00 or
more
but
less
than
4,000
,000.
00
23,95
8.00
26,35
8.18
4,000
,000.
00 or
more
but
less
than
5,000
,000.
00
27,95
1.00
30,74
5.10
5,000
,000.
00 or
more
but
less
than
6,500
,000.
00
29,49
3.75
32,44
3.12
AMOUNT OF GROSS SALES/RECEIPTS
FOR THE PRECEDING CALENDAR YEAR
AMOUNT OF FEE
Less than 10,000.00 226.27
10,000.00 or more but less than 15,000.00 266.20
15,000.00 or more but less than 20,000.00 332.75
20,000.00 or more but less than 30,000.00 399.30
30,000.00 or more but less than 40,000.00 537.78
40,000.00 or more but less than 50,000.00 798.60
50,000.00 or more but less than 75,000.00 1,197.90
75,000.00 or more but less than 100,000.00 1,597.20
100,000.00 or more but less than 150,000.00 2,262.70
150,000.00 or more but less than 200,000.00 2,928.20

9. Retailers (Sec.
2,ArticleA,
Chapter 2)
GROSS SALES/RECEIPTS FOR THE
PRECEDING CALENDAR YEAR Existing
400,000 or less 2.42%
More than 400,000 1.21%

10. exporters and on
manufacturers,
millers,
producers,
wholesalers,
distributors,
dealers or
retailers of
essential
commodities
(Sec. 2,ArticleA,
Chapter 2)
 Rice and Corn;
 Wheat or cassava flour, meat, dairy products, locally
manufactured, processed or preserved food, sugar, salt and
agricultural, marine, and fresh water products, whether in their
original state or not;
 Cooking oil and cooking gas;
 Laundry soap, detergents, and medicines;
 Agricultural implements, equipment and post harvest facilities,
fertilizers, pesticides, insecticides, herbicides and other farm
inputs;
 Poultry feeds and other animal feeds;
 School supplies
 Cement;

11. Contractors,
Independent
Contractors
and other
business not
specified in the
preceding
(Sec. 2,Article
A,Chapter 2)
AMOUNT OF FEE
Less than P 5,000.00 33.27
5,000.00 or more but less than 10,000.00 74.47
10,000.00 or more but less than 15,000.00 126.45
15,000.00 or more but less than 20,000.00 199.65
20,000.00 or more but less than 30,000.00 332.75
30,000.00 or more but less than 40,000.00 465.85
40,000.00 or more but less than 50,000.00 665.50
50,000.00 or more but less than 75,000.00 1,064.80
75,000.00 or more but less than 100,000.00 1,597.20
100,000.00 or more but less than 150,000.00 2,395.80
150,000.00 or more but less than 200,000.00 3,194.40

12. banks and
other financial
institutions
Gross sales/receipts x (55% of 1%)

13. TIMEOF
PAYMENT
FOR
BUSINESS
TAX
 Within the first 20 days of January, Aprl, July and October of each
year.
 May be extended by SB without surcharge or penalties, but only for
a period not exceeding six (6) months. (Sec. 8,Art. A, Chapter 2)

14. 1. Mayor’s
Permit Fee
on Business
(Sec. 1,
Article A)
Retail dealers in foreign liquors P 1,000.00
Retail dealers in domestic liquors 400.00
Sari-Sari Store 100.00
Dry Goods/Ukay-Ukay 500.00
Wholesale Tobacco leaf dealers 1,000.00
Drugstore 500.00
Permit and Regulatory Fees (Chapter 3)

15. Permit and Regulatory Fees (Chapter 3)
Fees and Charges Amount
Mayor’s Permit Fee on Occupation or Calling (sec. 11, Art. B) 200.00
Fees for Sealing and Licensing ofWeights and Measures (Sec. 17, Art. C) 30.00 – 120.00
Billboard and Advertising Sign Permit fee (Ord. 29-2011)
(minimum fee for 2 sq. ft. + 10.00 for excess)
50.00
Fees and Charges Amount
Health Examination Service Fee (Sec. 7, Art. C) 40.00 – sputum
50.00 – medical certificate
Sanitary Inspection Fee (Sec. 10, Art. C) 150.00 (Commercial – big); 75.00 (Commercial – small); 700
(Industrial – Medium to Heavy); 300 (Industrial – Light)
Garbage Fee (Sec. 13, Art. E) 300.00 (Commercial – small); 600.00 (Commercial – big)
Zoning Clearance (issued by MPDC) (Sec. 21, Art. E) 50.00
Certification Fee (issued by Engineer) (Sec. 21, Art. E) 50.00
Service Fees (Chapter 4)

16. BUSINESS
PERMITAND
LICENSING
SYSTEM
(BPLS)
MANUAL
Treasury
• Submission of Application Form
• Assessment and Payment of
Tax and Fees
Mayor’s
Office
• Presentation of O.R.
• Encoding and Issuance of
ermit3

17. BUSINESS
PERMITAND
LICENSING
SYSTEM
(BPLS)
AUTOMATION
(SYNTACTICS)
Negosyo
Center
• Submission of Application Form
• Assessment ofTax
Treasury
• Payment ofTax and Issuance of O.R.
Negosyo
Center
• Presentation of O.R.
• Encoding and Issuance of Permit

18. BUSINESS
PERMITAND
LICENSING
SYSTEM
(BPLS)
iBPLS
ENDORSEMENT
ONLINE
APPLICATION
ISSUANCEOF
PERMIT
TREASURY
SANITARY
HEALTH
BFP
BUILDING

19. ISSUESAND
CONCERNS
1. Non-compliance of requirement (submission
of sworn statement of gross income,
barangay clearance, occupancy permit,
sanitary permit, etc.)
2. 6 months grace period?
3. Assessment of taxes and fees

20. ACTION PLAN
PROGRAMS, PROJECTS AND
ACTIVITIES
DATE OF
IMPLEMENTATION
PERSON IN CHARGE