Section 3A.06 Situs of the Tax
(a) Definition of terms
(1) Principal Office – the head or main office of the business appearing in the pertinent document submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case maybe.
The municipality or city specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to other municipality or city, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the City Mayor within fifteen (15) days after such transfer or relocation is affected.
(2) Branch or Sales Office – a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products maybe received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office.
(3)Warehouse – a building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoice as aforementioned shall not be considered a branch or sales office.
(4) Plantation – a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantation.
(5) Experimental Farms – agricultural lands utilized by a business or corporation to conduct studies, test, researches or experiment involving agricultural, agribusiness; marine or aquatic, livestock, poultry, dairy and other similar production for the purpose of improving the quality and quantity of goods or products.
Site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under the Article A, Chapter III of this Code and allocated herewith:
(b)Sales Allocation –
(1)All sales made by a branch or sales office or warehouse located in the City shall be taxable herein.
(2) In case the principal office and the factory are located in this City, all sales recorded in the principal office and those on the other localities where there is no branch or sales office or warehouse shall be recorded in the principal office and taxable by the City.
(3) (i) If the principal office is located in the City and the factory, project office, plants or plantation is located in other locality, thirty percent (30%) of the sales recorded in the principal office shall be taxable by the City of Olongapo.
(3) (ii) If the factory, project office, plant or plantation is located in this City and the principal office is located in another locality, seventy percent (70%) of the sales recorded in this City shall be taxable herein.
(3) (iii) If the plantation is located in the City and the factory is located in another locality, forty percent (40%) of the seventy percent (70%) sales determined in paragraph 3 (ii) of this section shall be taxable herein. On the other hand, if the factory is located in the City, and the plantation is located in other locality, sixty percent (60%) of the seventy percent (70%) sales determined in paragraph 3 (ii) above shall be taxable herein.
(3) (iv) If the factory, project office, plant or plantation are located in the City and other factories, project office, plants or plantation are located in other localities, this City shall tax the sales in proportion to the volume of production in the factory, project office, plant or plantation located herein during the tax period.
In case of project offices, or services and other independent contractors the term production shall refer to the costs of projects actually undertaken during the tax period.
(4) All sales made by the factory, project office located in this City shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this City. In case there is no branch or sales office or warehouse in this City, but the principal office is located herein, the sales made in the said factory shall be taxable by the City along with the sales recorded in the principal office.
(5) In the case of the manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of the products, the foregoing rules on the sites of taxation shall apply. However, the factory or plant or warehouse of the contractor utilized for the production and storage of the manufacturer’s products shall consider as the factory or plant and warehouse of the manufacturers.
(6) (i) All routes sales made in this City where a manufacturer, producer, and wholesaler maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxable herein.
(6) (ii) This City shall tax the sales of the products withdrawn by route trucks from the branch, sales office and warehouse located in herein but sold in other locality.
Section 3A.07 Accrual of Payment - Unless specifically provided in this Article, the taxes imposed herein shall accrue in the first day of January each year.
Section 3A.08 Time of Payment - All taxes under this article may be paid in full to the City Treasurer on or before January 31 or in accordance with the following quarterly schedule:
1st quarter payment on or before the thirty-first (31st) day of January
2nd quarter payment on or before the twentieth (20th) day of April
3rd quarter payment on or before the twentieth (20th) day of July, and
4th quarter payment on or before the twentieth (20th) day of October
Section 3A.09 Surcharge for Late Payment - Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer 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.
Section 3A.10 Interest of Unpaid Tax - In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of unpaid taxes, fees or charges including surcharge, 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.
Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 3A.11 Administrative Provisions
a) Requirement – Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in the City Of Olongapo, shall first obtain a Mayor’s Permit and pay the fee therefore and the business tax imposed under this Article.
b) Issuance and Posting of Official Receipt – The City Treasurer shall issue an official receipt upon the payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this City.
Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives.
c) Issuance of Invoices or Receipts – All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (PhP25.00) or more at any one time, prepare and issue sale or commercial invoices and receipts serially numbered in duplicate, showing, among others, their names or styles if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirements of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code.
d) Sworn Statement of Gross Receipts or Sales – Operators of newly started business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor’s Permit to operate the business. For the succeeding year, regardless of when the business started to operate, any person engaged in business subject to the business tax based on gross sales or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records and /or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based.
e) Issuance of Certification – The City Treasurer shall, upon the request of the taxpayer, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (PhP50.00).
f) Transfer of Business to Other Location – Any business for which a city business tax has been paid by the person conducting it maybe transferred and continued in any other place within the territorial limits of this city without the payment of additional tax during the period for which the payment of the tax was made.
g) Retirement of Business – any person who discontinues or closes his business operation shall within thirty (30) days upon closure of the business apply for the Retirement/surrender of his permit to the City Treasurer in a prescribed form. No business shall be retired or terminated unless all the past and current taxes are paid. A sworn statement of its gross receipts or sales for the current year shall be presented to the City Treasurer and the corresponding taxes shall be collected.
For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or registration of the same business under a new name will only be considered by this City for record purposes in the course of the renewal of the permit or license to operate the business.
The City Treasurer shall see to it that the payment of the taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed:
The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance; and
In case of the new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him if there is an existing ordinance prescribing such transfer tax.
The permit issued to the business that is retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books.
(h) Death of Licensee – When an individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.
Section 3A.12 Penalty - Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00), or imprisonment of not less than one (1) month but not more than five (5) months , or both, at the discretion of the Court.
Article B. Tax on Business of Printing and Publication
Section 3B.01 Imposition of Tax - There is hereby levied a tax at the rate of eighty two and five percent (82.5%) of one percent (1%) of the gross annual receipt for the preceding calendar year on the business of the persons engaged in printing and/or publication of newspapers and magazines placing of advertisement, obituaries, legal, notices, books, cards, posters, leaflets, handbills, certificates, receipt, pamphlets, and other printing materials of similar character/nature.
In case of a newly-started business, the tax shall be eight and twenty five percent (8.25%) 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.
Section 3B.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.
Section 3B.03 Time of Payment - The tax may be paid in full to the City Treasurer on or before January 31 or in accordance with the following quarterly schedule:
1st quarter payment on or before the thirty-first (31st) day of January
2nd quarter payment on or before the twentieth (20th) day of April
3rd quarter payment on or before the twentieth (20th) day of July, and
4th quarter payment on or before the twentieth (20th) day of October
Section 3B.04 Surcharge for the 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.
Section 3B.05 Interest on Unpaid Tax – In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount of an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed thirty six (36) months.
Section 3B.06 Penalty – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousands Pesos (PhP1,000.00) but not more than Five Thousands Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court.
(a) Definition of terms
(1) Principal Office – the head or main office of the business appearing in the pertinent document submitted to the Securities and Exchange Commission, or the Department of Trade and Industry, or other appropriate agencies as the case maybe.
The municipality or city specifically mentioned in the articles of incorporation or official registration papers as being the official address of said principal office shall be considered as the situs thereof.
In case there is a transfer or relocation of the principal office to other municipality or city, it shall be the duty of the owner, operator or manager of the business to give due notice of such transfer or relocation to the City Mayor within fifteen (15) days after such transfer or relocation is affected.
(2) Branch or Sales Office – a fixed place in a locality which conducts operations of the business as an extension of the principal office. Offices used only as display areas of the products where no stocks or items are stored for sale, although orders for the products maybe received thereat, are not branch or sales offices as herein contemplated. A warehouse which accepts orders and/or issues sales invoices independent of a branch with sales office shall be considered as a sales office.
(3)Warehouse – a building utilized for the storage of products for sale and from which goods or merchandise is withdrawn for delivery to customers or dealers, or by persons acting in behalf of the business. A warehouse that does not accept orders and/or issue sales invoice as aforementioned shall not be considered a branch or sales office.
(4) Plantation – a tract of agricultural land planted to trees or seedlings whether fruit bearing or not, uniformly spaced or seeded by broadcast methods or normally arranged to allow highest production. For purposes of this Article, inland fishing ground shall be considered as plantation.
(5) Experimental Farms – agricultural lands utilized by a business or corporation to conduct studies, test, researches or experiment involving agricultural, agribusiness; marine or aquatic, livestock, poultry, dairy and other similar production for the purpose of improving the quality and quantity of goods or products.
Site sales of commercial quantity made in experimental farms shall be similarly imposed the corresponding tax under the Article A, Chapter III of this Code and allocated herewith:
(b)Sales Allocation –
(1)All sales made by a branch or sales office or warehouse located in the City shall be taxable herein.
(2) In case the principal office and the factory are located in this City, all sales recorded in the principal office and those on the other localities where there is no branch or sales office or warehouse shall be recorded in the principal office and taxable by the City.
(3) (i) If the principal office is located in the City and the factory, project office, plants or plantation is located in other locality, thirty percent (30%) of the sales recorded in the principal office shall be taxable by the City of Olongapo.
(3) (ii) If the factory, project office, plant or plantation is located in this City and the principal office is located in another locality, seventy percent (70%) of the sales recorded in this City shall be taxable herein.
(3) (iii) If the plantation is located in the City and the factory is located in another locality, forty percent (40%) of the seventy percent (70%) sales determined in paragraph 3 (ii) of this section shall be taxable herein. On the other hand, if the factory is located in the City, and the plantation is located in other locality, sixty percent (60%) of the seventy percent (70%) sales determined in paragraph 3 (ii) above shall be taxable herein.
(3) (iv) If the factory, project office, plant or plantation are located in the City and other factories, project office, plants or plantation are located in other localities, this City shall tax the sales in proportion to the volume of production in the factory, project office, plant or plantation located herein during the tax period.
In case of project offices, or services and other independent contractors the term production shall refer to the costs of projects actually undertaken during the tax period.
(4) All sales made by the factory, project office located in this City shall be recorded in the branch or sales office which is similarly located herein, and shall be taxable by this City. In case there is no branch or sales office or warehouse in this City, but the principal office is located herein, the sales made in the said factory shall be taxable by the City along with the sales recorded in the principal office.
(5) In the case of the manufacturers or producers which engage the services of an independent contractor to produce or manufacture some of the products, the foregoing rules on the sites of taxation shall apply. However, the factory or plant or warehouse of the contractor utilized for the production and storage of the manufacturer’s products shall consider as the factory or plant and warehouse of the manufacturers.
(6) (i) All routes sales made in this City where a manufacturer, producer, and wholesaler maintains a branch or sales office or warehouse shall be recorded in the branch or sales office or warehouse and shall be taxable herein.
(6) (ii) This City shall tax the sales of the products withdrawn by route trucks from the branch, sales office and warehouse located in herein but sold in other locality.
Section 3A.07 Accrual of Payment - Unless specifically provided in this Article, the taxes imposed herein shall accrue in the first day of January each year.
Section 3A.08 Time of Payment - All taxes under this article may be paid in full to the City Treasurer on or before January 31 or in accordance with the following quarterly schedule:
1st quarter payment on or before the thirty-first (31st) day of January
2nd quarter payment on or before the twentieth (20th) day of April
3rd quarter payment on or before the twentieth (20th) day of July, and
4th quarter payment on or before the twentieth (20th) day of October
Section 3A.09 Surcharge for Late Payment - Failure to pay the tax prescribed in this Article within the time required shall subject the taxpayer 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.
Section 3A.10 Interest of Unpaid Tax - In addition to the surcharge imposed herein, there shall be imposed an interest of two percent (2%) per month of unpaid taxes, fees or charges including surcharge, 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.
Where an extension of time for the payment of the tax has been granted and the amount is not paid in full prior to the expiration of the extension, the interest above-mentioned shall be collected on the unpaid amount from the date it becomes originally due until fully paid.
Section 3A.11 Administrative Provisions
a) Requirement – Any person who shall establish, operate or conduct any business, trade or activity mentioned in this Article in the City Of Olongapo, shall first obtain a Mayor’s Permit and pay the fee therefore and the business tax imposed under this Article.
b) Issuance and Posting of Official Receipt – The City Treasurer shall issue an official receipt upon the payment of the business tax. Issuance of the said official receipt shall not relieve the taxpayer from any requirement imposed by the different departments of this City.
Every person issued an official receipt for the conduct of a business or undertaking shall keep the same conspicuously posted in plain view at the place of business undertaking. If the individual has no fixed place of business or office, he shall keep the official receipt in his person. The receipt shall be produced upon demand by the City Mayor, City Treasurer, or their duly authorized representatives.
c) Issuance of Invoices or Receipts – All persons subject to the taxes on business shall, for each sale or transfer of merchandise or goods, or for services rendered, valued at Twenty Five Pesos (PhP25.00) or more at any one time, prepare and issue sale or commercial invoices and receipts serially numbered in duplicate, showing, among others, their names or styles if any, and business address. The original of each sales invoice or receipts shall be issued to the purchaser or customer and the duplicate to be kept and preserved by the person subject to the said tax, in his place of business for a period of five (5) years. The receipts or invoices issued pursuant to the requirements of the Bureau of Internal Revenue for determination of national internal revenue taxes shall be sufficient for purposes of this Code.
d) Sworn Statement of Gross Receipts or Sales – Operators of newly started business subject to the taxes on business shall submit a sworn statement of the capital investment before the start of their business operations and upon application for a Mayor’s Permit to operate the business. For the succeeding year, regardless of when the business started to operate, any person engaged in business subject to the business tax based on gross sales or receipts shall submit a sworn statement of his gross sales/receipts for the preceding calendar year in such manner and form as may be prescribed by the City Treasurer. Should the taxpayer fail to submit a sworn statement of gross sales or receipts, due among others to his failure to have a book of accounts, records and /or subsidiaries for his business, the City Treasurer or his authorized representatives may verify or assess the gross sales or receipts of the taxpayer under the best available evidence upon which the tax may be based.
e) Issuance of Certification – The City Treasurer shall, upon the request of the taxpayer, issue a certification to the effect that the business tax has been paid, indicating therein, the number of the official receipt issued, upon payment of a fee of Fifty Pesos (PhP50.00).
f) Transfer of Business to Other Location – Any business for which a city business tax has been paid by the person conducting it maybe transferred and continued in any other place within the territorial limits of this city without the payment of additional tax during the period for which the payment of the tax was made.
g) Retirement of Business – any person who discontinues or closes his business operation shall within thirty (30) days upon closure of the business apply for the Retirement/surrender of his permit to the City Treasurer in a prescribed form. No business shall be retired or terminated unless all the past and current taxes are paid. A sworn statement of its gross receipts or sales for the current year shall be presented to the City Treasurer and the corresponding taxes shall be collected.
For purposes hereof, termination shall mean that business operations are stopped completely. Any change in ownership, management and/or name of the business shall not constitute termination as contemplated in this Article. Unless stated otherwise, assumption of the business by any new owner or manager or registration of the same business under a new name will only be considered by this City for record purposes in the course of the renewal of the permit or license to operate the business.
The City Treasurer shall see to it that the payment of the taxes of a business is not avoided by simulating the termination or retirement thereof. For this purpose, the following procedural guidelines shall be strictly observed:
The City Treasurer shall assign every application for the termination or retirement of business to an inspector in his office who shall go to the address of the business on record to verify if it is really no longer operating. If the inspector finds that the business is simply placed under a new name, manager and/or new owner, the City Treasurer shall recommend to the Mayor the disapproval of the application for the termination or retirement of said business. Accordingly, the business continues to become liable for the payment of all taxes, fees and charges imposed thereon under existing local tax ordinance; and
In case of the new owner to whom the business was transferred by sale or other form of conveyance, said new owner shall be liable to pay the tax or fee for the transfer of the business to him if there is an existing ordinance prescribing such transfer tax.
The permit issued to the business that is retiring or terminating its operations shall be surrendered to the City Treasurer who shall forthwith cancel the same and record such cancellation in his books.
(h) Death of Licensee – When an individual paying a business tax dies, and the business is continued by a person interested in his estate, no additional payment shall be required for the residue of the term for which the tax was paid.
Section 3A.12 Penalty - Any violation of the provisions of this Article shall be punished by a fine of not less than One Thousand Pesos (PhP1,000.00) but not more than Five Thousand Pesos (PhP5,000.00), or imprisonment of not less than one (1) month but not more than five (5) months , or both, at the discretion of the Court.
Article B. Tax on Business of Printing and Publication
Section 3B.01 Imposition of Tax - There is hereby levied a tax at the rate of eighty two and five percent (82.5%) of one percent (1%) of the gross annual receipt for the preceding calendar year on the business of the persons engaged in printing and/or publication of newspapers and magazines placing of advertisement, obituaries, legal, notices, books, cards, posters, leaflets, handbills, certificates, receipt, pamphlets, and other printing materials of similar character/nature.
In case of a newly-started business, the tax shall be eight and twenty five percent (8.25%) 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.
Section 3B.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.
Section 3B.03 Time of Payment - The tax may be paid in full to the City Treasurer on or before January 31 or in accordance with the following quarterly schedule:
1st quarter payment on or before the thirty-first (31st) day of January
2nd quarter payment on or before the twentieth (20th) day of April
3rd quarter payment on or before the twentieth (20th) day of July, and
4th quarter payment on or before the twentieth (20th) day of October
Section 3B.04 Surcharge for the 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.
Section 3B.05 Interest on Unpaid Tax – In addition to the surcharge for the late payment, there shall be imposed upon the unpaid amount of an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the interest on the unpaid amount or portion thereof exceed thirty six (36) months.
Section 3B.06 Penalty – Any violation of the provision of this Article shall be punishable by a fine of not less than One Thousands Pesos (PhP1,000.00) but not more than Five Thousands Pesos (PhP5,000.00) or imprisonment of not less than one (1) month but not more than six (6) months, or both, at the discretion of the court.
No comments:
Post a Comment