Friday, November 16, 2007

Section 3F.01 Professional Tax

Article F. Professional Tax

Section 3F.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 Pesos (Php300.00).

Section 3F.02 Coverage - The following professionals who passed the bar examinations, or any board, or other examinations conducted by the Professional Regulation Commission (PRC) and the other government agencies shall be subject to the professional tax:

Actuaries; Architects; Land and Naval Aviators; Certified Public Accountants; Chemists; Criminologist; Custom Brokers; Dentists; Dietitians; Engineers; Aeronautical, Agricultural, Chemical, Chief Motor, Civil, Electrical, Electronic, Marine, 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; Food Technologists; Foresters; Insurance Agents, Sub-Agents, Brokers, or Adjusters; Geologists; Geodetic Engineers; Lawyers, Marine Officers; Third Mates; Second Mates; Chief Mates, Ship Masters; Marine Surveyors; Master Marines; Medical Practitioners; Medical Technologists; Midwives; Morticians; Nurses; Nutritionists; Opticians; Optometrists; Pharmacists; Physical And Occupational Therapists; Real Estate Brokers; Registered Electricians; Stockbrokers; Sugar Technologists; Veterinarians and other professions not listed herein but requiring the passing of government examinations.

Section 3F.03 Exemption - Professionals exclusively employed in the government shall be exempt from the payment of this tax.

Section 3F.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 another profession for which the tax has been paid.

Section 3F.05 Time of Payment - The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, pay the full tax before engaging therein.

Section 3F.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.

Section 3F.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 form 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 3F.08 Place of Payment - Every person legally authorized to practice his profession shall pay the professional tax to the City of Olongapo, where he practices his profession or where he maintains his principal office, in case he practices his profession in several places.

Section 3F.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 that person of tax on his profession before employment and annually thereafter, and (2) submit a list professionals under his/her employ to the Office of the Mayor including the following information on or before the last day of March of every year:

(i) Name of professional
(ii) Profession
(ii) Amount of tax paid
(iv) Date and number of official receipt
(v) Year covered and place of payment

Failure to submit the certified list herein required, shall subject the person to a penalty of Fifty Pesos (PhP50.00) per month of delay or fraction thereof.

(c) Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of accounts, plans and design, 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 City Treasurer or his duly authorized representative shall require from such professionals their current annual registration cards issued by competent authority before accepting payment of their professional tax for the current year. The PRC shall likewise require the professional presentation of proof of payment before registration of said professional for renewal of their license.

Section 3F.10 Penalty - Any violation of the provision of this Article shall be punishable 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 six (6) months, or both, at the discretion of the court.

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