Kalookan Revenue Code PDF

January 5, 1993
ORDINANCE NO. 140-92

(Proposed Ordinance No. 0471)
REVENUE CODE OF KALOOKAN CITY
WHEREAS, the efficient and effective implementation of the City's

development plans, the devolution of certain functions and personnel, and the delivery
of basic services, requires adequate resources to sustain and accelerate the City's
development growth;
WHEREAS, the Revenue Code being utilized by the City of Kalookan
continues to be based mainly on Ordinance No. 03, Series of 1982, as amended, and
the same being based on 1982 values is now woefully inadequate;
WHEREAS, the Local Government Code of 1991 (R.A. 7160) mandates that
local government units should now implement ordinances to generate and mobilize
resources in order that the quality of life of the City's residents can be improved and a
truly economically sound and progressive community could finally be realized;
WHEREAS, there is therefore, a compelling need to update and adapt the
City's sources of revenue to the current situation, based on a system of progressive and
equitable taxation, fees and charges;
NOW, THEREFORE, BE IT ORDAINED by the Sangguniang Panlungsod of
Kalookan, Metro Manila, pursuant to R.A. 7160, and other laws that:
TITLE I
General Provisions
CHAPTER 1
The Code: Policy and Interpretation
Copyright 1994-2013
CD Technologies Asia, Inc.
Taxation 2012
PDF created with pdfFactory Pro trial version www.pdffactory.com
SECTION 1.
Title. This Ordinance shall be known and cited as the
Revenue Code of the City of Kalookan, Metro Manila.
SECTION 2.
Scope. This Code shall govern and levy, assessment and
collection of taxes, fees, charges, and other impositions within the jurisdiction of the
City of Kalookan.
SECTION 3.
Declaration of Policy.
a)
It is hereby declared the policy of the City that the levy of taxes,
fees, charges, and other impositions shall be equitable, progressive,
and as far as practicable, based on the taxpayers ability to pay;
b)
It is likewise the policy of the City that taxes on real property shall
be based on appraisal at its current and fair market values classified
for assessment purposes on the basis of actual use;
c)
It is likewise the policy of the City that the assessment and

collection of taxes shall at all times endeavor to be efficient and
fair, with a minimum of red tape through relatively simple process
for the mutual understanding of its people and government.
SECTION 4.
Rules and Interpretation. In construing the provisions of
this code, the following rules of constructions shall be observed unless inconsistent
with the manifest intent of the provisions or when applied would lead to absorb or
highly improbable results.
a)
General Rule All words and phrases shall be construed and

understood according to the common and approval usage of the
language, but technical words and phrases and such other words in
this Code which may have acquired a peculiar or appropriate
meaning shall be construed and understood according to such
technical, peculiar, or appropriate meaning;
b)
Gender and Number Every word in this Code importing the

singular number shall extend to both male and female. Every word
importing the singular number shall extend and apply to several
persons or things as well and every word importing the plural
number shall extend and be applied to one person or thing;
Copyright 1994-2013
Taxation 2012
c)
Reasonable Time In all cases where an act is required to be done

within reasonable time, the time shall be deemed to mean such
period as may be necessary for the prompt performance of the act;
d)
Computation of Time The time within an act is to be done as

provided in this Code or any rule or regulation issued pursuant to
the provisions thereof, when expressed in days, shall be computed
by excluding the last day except when the last day falls on a
Sunday or holiday, in which case, the same shall be excluded in the
computation and the next business day shall be considered the last
day;
e)
References All references to Title, Chapter and Sections or to

the Title, Chapter, and Sections of this Code unless otherwise
specified;
f)
Conflicting Provisions of Chapter If the provisions of different

chapters conflict with or contravene each other, the provisions of
each chapter shall prevail as to all specific matters and questions
involved thereon;
g)
Conflicting Provisions of Sections If the provision of different

sections in the same chapter conflict with each other, the
provisions of the section which is last in point of sequence shall
prevail.
TITLE II
Real Property Taxation
CHAPTER 2
Scope and Definition of Terms
SECTION 5.
Scope. This title shall cover the administration, appraisal,
assessment, levy and collection of real property taxes.
SECTION 6.
Fundamental Principles. The appraisal, assessment, levy,
and collection of real property tax shall be governed by the following fundamental
principles:
Copyright 1994-2013
Taxation 2012
a)
Real property shall be appraised at its current and fair market

value;
b)
Real property shall be classified for assessment purposes on the

basis of its actual use;
c)
Real property shall be assessed on the basis of a uniform

classification.
SECTION 7.
Definitions. When used in this Title:
a)
"Acquisition Cost" for newly-acquired machinery not depreciated

and appraised within the year of its purchase, refers to the actual
cost of the machinery to its present owner, plus the cost of
transportation, handling, and installation at the present site;
b)
"Actual Use" refers to the purpose for which the property is

principally or predominantly utilized by the person in possession
thereof;
c)
"Ad Valorem Tax" is a levy on real property determined on the

basis of a fixed proportion of the value of the property;
d)
"Agricultural Land" is land devoted principally to the planting of

trees, raising of crops, livestock and poultry, dairying, salt making,
inland fishing and similar aqua-cultural activities, and other
agricultural activities, and is not classified as mineral, timber,
residential, commercial or industrial land;
e)
"Appraisal" is the act or process of determining the value of

property as of a specific date for a specific purpose;
f)
"Assessment" is the act or process of determining the value of a

property, or proportion thereof subject to tax, including the
discovery, listing, classification, and appraisal of properties;
g)
"Assessment Level" is the percentage applied to the fair market

value to determine the taxable value of the property;
h)
"Assessed Value" is the fair market value of the real property

multiplied by the assessment level. It is synonymous to taxable
Copyright 1994-2013
Taxation 2012
value;
i)
"Commercial Land" is land devoted principally for the object of

profit and is not classified as agricultural, industrial, mineral,
timber, or residential land;
j)
"Depreciated Value" is the value remaining after deducting

depreciated from the acquisition cost;
k)
"Economic Life" is the estimated period over which it is anticipated

that a machinery or equipment may be profitably utilized;
l)
"Fair Market Value" is the price which a property may be sold by a

seller who is not compelled to sell and brought by a buyer who is
not compelled to buy;
m)
"Improvement" is a valuable addition made to a property to a

property or an amelioration in its condition, amounting to more
than a mere repair or replacement of parts involving capital
expenditures and labor, which is intended to enhance its value,
beauty or utility, or to adapt it for new or further purposes;
n)
"Industrial Land" is land devoted principally to industrial activity

as capital investment and is not classified as agricultural,
commercial, timber, mineral or residential land;
o)
"Machinery" embraces machines, equipment,

mechanical
contrivances, instruments, appliances or apparatus which may or
may not be attached, permanently or temporarily, to the real
property. It includes the physical facilities for production, the
installations and appurtenant service facilities, those which are
mobile, self-powered or self-propelled, and those not permanently
attached to the real property which are actually, directly, and
exclusively used to meet the needs of the particular industry,
business or activity and which by their very nature and purpose are
designed for, or necessary to its manufacturing, mining, logging,
commercial, industrial or agricultural purposes;
p)
"Mineral Lands" are lands in which minerals, metallic or

non-metallic, exist in sufficient quantity or grade to justify the
Copyright 1994-2013
Taxation 2012
necessary expenditures to extract and utilize such materials;

q)
"Reassessment" is the assignment of new assessed values to

property particularly real estate, as the result of a general, partial or
individual reappraisal of the property;
r)
"Remaining Economic Life" is the period of time expressed in years

from the date of appraisal to the date when the machinery becomes
valueless;
s)
"Remaining Value" is the value corresponding to the remaining

useful life of the machinery;
t)
"Replacement or Reproduction Cost" is the cost that would be

incurred on the basis of current prices, in acquiring an equally
desirable substitute property, or the cost of reproducing a new
replica of the property on the basis of current prices with the same
or closely similar material; and
u)
"Residential Land" is land principally devoted to habitation.

CHAPTER 3
Appraisal and Declaration of Real Property
SECTION 8.
Declaration of Real Property by the Owner or
Administrator. It shall be the duty of all persons, natural or juridical, owning or
administering real property including the improvements therein within the territorial
jurisdiction of Caloocan, Metro Manila, to prepare or cause to be prepared and file
with the City Assessor a sworn statement declaring the true value of their property
whether previously declared or undeclared, taxable or exempt, which shall be the
current and fair market value of the property as determined by the declarant. Such
declaration shall contain a description of the property sufficient in detail to enable the
assessor or his deputy to identify the same for assessment purposes. The owner
declaration of real property herein referred to shall be filed with the assessor
concerned once every three (3) years during the period from January first (1st) to June
thirtieth (30th) commencing with the calendar year 1992.
For the year 1995, and every succeeding three years thereafter owners or
administrators who fail to file the foregoing declaration shall upon conviction pay a
Five Thousand Pesos (P5000.00); provided, however, that should the declarant choose
Copyright 1994-2013
Taxation 2012
not to contest the citation for violation of this Ordinance, said declarant shall pay the
compromise penalty of Five Hundred Pesos (P500.00) to the City Treasurer.
SECTION 9.
Duty of Persons Acquiring Real Property or Making
Improvements Thereon.
a)
All persons, natural or juridical, or their duly authorized

representatives, who acquires at any time a parcel or parcels of
land in Caloocan shall file with the City Assessor a sworn
statement declaring the true value of subject property within sixty
(60) days after the acquisition of such property as evidenced by a
duly notarized or final deed of conveyance executed between the
contracting parties bearing proof of registration from the Register
of Deeds. The sixty day period shall commence on the date of
execution of the deed of conveyance.
b)
In the case of houses, buildings or other improvements acquired or

newly constructed which will require building permits, property
owners or their duly authorized representatives shall likewise file a
sworn declaration of the true value of the subject house, building,
or other improvement within sixty (60) days after:
c)
Copyright 1994-2013
1)
The date of a duly notarized final deed of sale, contract, or

other deed of conveyance covering the subject property
executed between the contracting parties;
2)
The date of completion or occupancy of the newly

constructed building, house or improvement whichever
comes earlier; and
3)
The date of completion or occupancy of any expansion,

renovation or additional structures or improvements made
upon any existing building, house or other real property,
whichever comes earlier.
In the case of machinery, the sixty day period for filing the required
declaration of property values shall commence on the date of the
installation thereof as determined by the Assessor and for which
purpose, he may secure the certification of the building official or
engineer concerned;
Taxation 2012
d)
Property owners or administrators who fail to comply with the

provision of this section shall be penalized to pay a fine of One
Thousand Pesos (P1,000.00).
SECTION 10.
Declaration of Property by the City Assessor. The City
Assessor shall declare only real property previously undeclared for taxation purposes.
In the case of real property discovered whose owner or owners are unknown, he shall
declare the same in the name of the unknown owner, until such owner comes forth
and finds this sworn declaration of property values as required in Section 6.
SECTION 11.
Listing of Real Property in the Assessment Roll.
a)
All real property, whether taxable or exempt, located in the City

shall be listed in an assessment roll prepared and maintained by the
City Assessor. Said real property shall be listed, valued, and
assessed in the name of the owner or administration or anyone
having legal interest in the property.
b)
The undivided property of a deceased person shall be listed, valued

and assessed in the name of the estate or of the heirs and devisees
without designating them individually; and undivided real property
other than that owned by a deceased shall be listed, valued and
assessed in the name of one or more co-owners provided, however,
that such heir, devisee, or co-owner shall be liable personally and
proportionately for all obligations imposed under this title and the
payment of the real property tax with respect to the undivided
property.
c)
The real property of a corporation, partnership or association shall

be listed, valued and assessed in the same manner as that of an
individual.
d)
Real property owned by the Republic of the Philippines, its

instrumentalities and political subdivisions, the beneficial use of
which has been granted for consideration or otherwise to a taxable
person shall be listed, valued and assessed in the name of the
possessor, grantee, or of the public entity if such property has been
acquired or held for resale or lease.
Copyright 1994-2013
Taxation 2012
SECTION 12.
Proof of Exemption of Real Property from Taxation.
Every person by or for whom real property is declared who shall claim tax
exemption for such property under this Title shall file with the City Assessor within
thirty (30) days from the date of the declaration of real property sufficient
documentary evidence in support of such claim including corporate charters, title of
ownership, articles of incorporation, by-laws, contracts of affidavits, certification and
mortgage deeds and similar documents.
If the required evidence is not submitted within the period prescribed, the
property shall be listed as taxable in the assessment roll. If the property shall be
proven to be tax exempt, the same shall be dropped from the assessment roll.
CHAPTER 4
Schedule of Fair Market Value
SECTION 13.
As mandated by pertinent provisions of R.A. 7160,
preparation and adoption of fair market values of real property in the City shall be
undertaken every three years.
SECTION 14.
Criteria. The criteria for sub-classification for commercial,
industrial, residential and agricultural land in the City of Kalookan shall be as follows:
A.
COMMERCIAL LAND:
1.
Copyright 1994-2013
FIRST CLASS (C-1)

a)
Fronting Monumento Circle and along four-lane

concrete roads with four (4) to eight (8) lanes
radiating in four (4) directions - N, E, S, and W.
b)
Located within five hundred (500) meters or

perimeters of the Bonifacio Monument which is
surrounded by highly commercial areas with heavy
business activities.
c)
All service facilities

transportation.
d)
Command the highest land value in the City which
are
Taxation 2012
available
especially
satisfy all requirements to such highest commercial

area category.
2.
3.
4.
Copyright 1994-2013
SECOND CLASS (C-2)

a)
Along concrete roads of four lanes or more.
b)
Located within 500 to 1,000 meters away from the

Monumento Circle.
c)
Complete
in
transportation.
d)
Command a lesser land value than first class (C-1)

area.
service
facilities
especially
THIRD CLASS (C-3)

a)
Along concrete roads of four (4) lanes or more.
b)
Located within a distance of not more than 1,000 to

1,500 meters from second class (C-2) area.
c)
Complete
in
transportation.
d)
Command a lesser land value than second class

(C-2).
service
facilities
especially
FOURTH CLASS (C-4)

a)
Along concrete roads with four lanes or more.
b)

2,000 meters from third class (C-3) area.
c)
Complete with all service facilities especially

transportation.
d)
Which command a lesser land value than third class

(C-3) area.
Taxation 2012
10
5.
6.
7.
8.
Copyright 1994-2013
FIFTH CLASS (C-5)

a)
Along concrete roads of two (2) to four (4) lanes.
b)

2,500 meters from fourth class (C-4) area.
c)
Complete
in
transportation.
d)
Command a lesser land value than fourth class (C-4).
service
facilities
especially
SIXTH CLASS (C-6)

a)
Along concrete roads of two (2) to four (4) lanes.
b)

3,000 meters away from fifth class (C-5) area.
c)
Complete
in
transportation.
d)
Which command a lesser land value than the fifth

class (C-5).
service
facilities
especially
SEVENTH CLASS (C-7)

a)
Along concrete roads of two (2) lanes or more.
b)

3,500 meters away from sixth class (C-6) area.
c)

transportation.
d)
Command a lesser land value than sixth class (C-6).
EIGHTH CLASS (C-8)

a)
b)
Taxation 2012
11
4,000 meters away from seventh class (C-7) area.
9.
10.
B.

transportation.
d)
Which command a lesser land value than the seventh

class (C-7).
NINTH CLASS (C-9)

a)
b)

4,500 meters away from eighth class (C-8) area.
c)

transportation.
d)
Command a lesser land value than the eighth class

(C-8).
TENTH CLASS (C-10)

a)
b)

5,000 meters away from ninth class (C-9) area.
c)

transportation.
d)
Which command a lesser land value than the ninth

class (C-9).
INDUSTRIAL LAND:
1.
Copyright 1994-2013
c)
FIRST CLASS (I-1)

a)
Along all weather roads.
b)
Located within a distance of not more than 5,000

meters from existing pier, harbor, depot, and bonded
Taxation 2012
12
warehouse.
2.
3.
4.
Copyright 1994-2013
c)
With available service facilities such as telephone,

water, electricity and transportation.
d)
Lands are actually used for industrial activity.
SECOND CLASS (I-2)

a)
Along concrete and asphalted roads.
b)

warehouse.
c)
With available service facilities such as water,

telephone, electricity and transportation.
d)
THIRD CLASS (I-3)

a)
Along asphalted road.
b)

warehouse.
c)
With available service facilities such as electricity,

water and transportation.
d)
FOURTH CLASS (I-4)

a)
b)

meters from existing pier, harbor, depot and bonded
warehouse.
c)
With available service facilities such as electricity
Taxation 2012
13
and transportation.
d)
5.
C.
FIFTH CLASS (I-5)

a)
b)

meters away from existing pier, harbor, depot and
bonded warehouse.
c)
With available service facilities such as electricity.
d)
Land are actually used for industrial activity.
RESIDENTIAL LAND:
1.
2.
Copyright 1994-2013
FIRST CLASS (R-1)

a)
All land in exclusive subdivision with private

protection and lowest population density in poblacion
area.
b)
Along first class roads and highly influenced by

commercial areas.
c)
Lands that are near in hospitals, churches, cinemas,

schools and trading centers.
d)
Lands that command the highest residential land

value in this city.
SECOND CLASS (R-2)

a)
Along concrete roads with curb and gutter and good

drainage.
b)
Located within a distance of not more than 500 to

1,000 meters from first class (R-1) area.
c)
That have a higher population density than the first
Taxation 2012
14
class (R-1).
d)
3.
4.
5.
Copyright 1994-2013
Command a lesser residential land value than the first

class (R-1).
THIRD CLASS (R-3)

a)
Along concrete road with curb, gutter and drainage.
b)

1,500 meters from the second class (R-2) area.
c)
Have a higher population density than the second

(R-2) class.
d)
Command a lesser residential land value than second

(R-2) class.
FOURTH CLASS (R-4)

a)
b)

2,000 meters from third class (R-3) area.
c)
Have a higher population density than the third class

(R-3) area.
d)
Command a lesser residential land value than third

class (R-3).
FIFTH CLASS (R-5)

a)
b)

2,500 meters from fourth class (R-4) area.
c)
Have a higher population density than the fourth

class (R-4).
d)
Command a lesser residential land value than fourth
Taxation 2012
15
class (R-4).
6.
7.
8.
9.
Copyright 1994-2013
SIXTH CLASS (R-6)

a)
b)

3,000 meters from fifth class (R-5) area.
c)
Have a higher population density than fifth class

(R-5).
d)
Command a lesser residential land value than fifth

class (R-5).
SEVENTH CLASS (R-7)

a)
b)

3,000 meters from sixth class (R-6) area.
c)
Higher in population density than sixth class (R-6).
d)
Command a lesser residential land value than sixth

class (R-6).
EIGHTH CLASS (R-8)

a)
b)

4,000 meters from seventh class (R-7) area.
c)
Higher in population density than the seventh class

(R-7).
d)
That command a lesser residential land value than the

seventh class (R-7).
NINTH CLASS (R-9)
Taxation 2012
16
10.
11.
a)
These are barrio or subdivision roads.
b)

4,500 meters from eight class (R-8) area.
c)
Higher in population density than the eighth class

(R-8).
d)
That command a lesser residential land value than

eighth class (R-8).
TENTH CLASS (R-10)

a)
These are interior residential lots.
b)

5,000 meters from ninth class (R-9) area.
c)
Higher in population density than the ninth class

(R-9)
d)
Command a lesser residential land value than the

ninth class (R-9).
ELEVENTH CLASS (R-1)

a)
These are rawlands.
b)

5,500 meters from tenth class (R-10) area.
c)
These are undeveloped lands.
d)
Command the lowest land value in the city.
VALUE CLASSIFICATION OF COMMERCIAL, INDUSTRIAL AND

RESIDENTIAL LAND
The base value per square meters of Commercial, Industrial and Residential
land was determined by comparative analysis of compiled Deed of Sale of land within
the city, BIR Zonal Value for Kalookan and from Buy & Sell publication indications
of Kalookan land and calculated by means of the Department of Finance guidelines
Copyright 1994-2013
Taxation 2012
17
more specifically Assessment Regulation No. 7-77 dated July 25, 1977.
LAND
CLASSIFICATION
VALUE
CLASSIFICATION
BASED VALUE/
SQUARE METER
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
COMMERCIAL
FIRST CLASS (C-1)

SECOND CLASS (C-2)
THIRD CLASS (C-3)
FOURTH CLASS (C-4)
FIFTH CLASS (C-5)
SIXTH CLASS (C-6)
SEVENTH CLASS (C-7)
EIGHT CLASS (C-8)
NINTH CLASS (C-9)
TENTH CLASS (C-11)
9,500.00
8,580.00
7,490.00
6,400.00
5,000.00
4,000.00
3,500.00
2,750.00
2,200.00
1,550.00
INDUSTRIAL
INDUSTRIAL
INDUSTRIAL
INDUSTRIAL
INDUSTRIAL
FIRST CLASS (I-1)

SECOND CLASS (I-2)
THIRD CLASS (I-3)
FOURTH CLASS (I-4)
FIFTH CLASS (I-5)
3,450.00
2,350.00
1,700.00
990.00
770.00
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
RESIDENTIAL
FIRST CLASS (R-1)

SECOND CLASS (R-2)
THIRD CLASS (R-3)
FOURTH CLASS (R-4)
FIFTH CLASS (R-5)
SIXTH CLASS (R-6)
SEVENTH CLASS (R-7)
EIGHTH CLASS (R-8)
NINTH CLASS (R-9)
TENTH CLASS (R-10)
ELEVENTH CLASS (R-11)
4,750.00 (P)
3,500.00 (P)
2,000.00 (P)
1,200.00 (P)
1,090.00 (P)
850.00 (P/B)
720.00 (B)
680.00 (B)
540.00 (B)
450.00 (B)
270.00 (B)
(P) = For "Poblacion" area
(B) = For "Bukid" area
GENERAL PROVISIONS ON LANDS

1.
Copyright 1994-2013
Corner influence value of 20% of the base value shall be added to the
Taxation 2012
18
valuation of lots situated at the corner of two streets or roads. Provided, however, that
if the street or roads have different base value, the higher base value shall be used in
the computation thereof.
2. For the frequently flooded areas a reduction of not to exceed 50% of the
base value per square meter may be allowed.
3. For sunken lots a reduction of not to exceed 30% of the base value per
square meter may be allowed due to the cost of filling and compaction to bring the
same at par with the adjoining developed lots.
4. Open spaces, parks, roads, or streets in urban subdivisions unless already
donated and turned over to the government shall be listed separately as taxable in the
name of the subdivision owner and such open spaces, parks, and streets or roads shall
be assessed at 30% of the total estimated cost.
5. As far as property applicable, this Schedule of Market Value shall be
controlling out where the land to be assessed is of a kind not classified in this
schedule or of any kind for which a value is not specified in this schedule, then the
City Assessor reserves the right to assess or classify it independently of this schedule.
6. The assessment level for residential lands shall be at 20%, Agricultural at
40% and Industrial and Commercial land shall be at 50%. On Special Classes, the
assessment level for all lands, buildings, machineries and other improvements shall be
15%, and for local water district, government owned or controlled corporations
engaged in the supply and distribution of water and/or generation and transmission of
electric power at 10%.
7. In any case, if and when condition warrants, the undersigned reserves the
right to re-evaluate anytime some areas not included if they have met and fails under
the abovementioned criteria.
8. As a general rule, 100% base value per square meter shall be applied for
all lands, be it commercial, industrial or residential lots within the standard depth, 40
meters for commercial/industrial and thirty (30) meters for residential fronting the
asphalt or concrete roads.
9. Lands beyond the standard depth i.e., 40 meters for Commercial and
Industrial lands and 30 meters for Residential lands, if any, shall be valued 75% for
the 2nd strip, 50% for the 3rd strip and 30% of the base value fixed for the street or
Copyright 1994-2013
Taxation 2012
19
road for the remaining area. Provided, however, that in case of the parcel of land
about two streets or roads on two side with different base value, the stripping and
valuation thereof shall be based on the principal street or roads with the higher base
value.
10. A reduction of 5%, 10% and 20% shall be applied from the base value
fixed for lands along gravel, earth or dirt, and proposed streets or roads respectively.
In similar manner, if the streets or roads and/or sections thereof are subsequently
improved or constructed, the appraisal and assessment of the same shall be adjusted
accordingly.
11. Vacant or idle lands located in purely residential or mixed residential shall
be classified as residential. If such land is located in a purely commercial or industrial
the same shall be classified as commercial/industrial or in accordance with the zoning
ordinance existing within the City.
SECTION 15.
In accordance with the foregoing criteria, the Schedule of
Fair Market Values of Real Property is hereby set forth as follows:
LOCATION, AVENUE, STREET, ETC.
(PESOS PER SQUARE METER) % of Increase
1982
1990
Criteria
1992
A. KALOOKAN I
01 - SANGANDAAN DISTRICT
A. MABINI ST. (NORTH EAST)

Fr: Kal City-Mal. Bdry. to Sitio Uno St.
P350.00
P350.00
P1,550
343%
C-10
1,550
343%
C-10
Fr: Sitio Uno to Villa Maria
350.00
350.00
2,200
528%
C-9
Fr: Villa Maria to Lakas ng Marami
480.00
480.00
2,750
473%
C-8
Fr: Lakas ng Marami to Rotonda
500.00
500.00
3,500
600%
C-7
400.00
400.00
1,550
228%
C-10
A. MABINI ST. (NORTH WEST)

Fr: Kal City-Mal. Bdry. to Cemetery
Copyright 1994-2013
Taxation 2012
20
Fr: Cemetery to Rotonda
500.00
500.00
3,500
600%
C-7
Fr: Rotonda to E. Jacinto
500.00
500.00
3,500
600%
C-7
Fr: E. Jacinto to P. Gomez Alley
350.00
350.00
2,750
686%
C-8
Fr: E. Jacinto to Geronimo
350.00
350.00
2,750
685%
C-8
500.00
500.00
3,500
600%
C-7
Fr: La Suerte & Ceg. Comp. to J. Ramos Alley 350.00
350.00
2,750
686%
C-8
Fr: J. Ramos Alley to Velasco St.
350.00
350.00
2,750
686%
C-8
Fr: Gen. San Miguel St to Ursula St.
80.00
80.00
1,200 1,400%
R-4
Fr: Ursula St. to Tajan St.
80.00
80.00
1,200 1,400%
R-4
Fr: Tajan St. to Onrubia St.
80.00
80.00
850
962%
R-6
Fr: Onrubia St to Marcos St
80.00
80.00
850
962%
R-6
Fr: Marcos St to Guia St
80.00
80.00
850
962%
R-6
100.00
100.00
850
750%
R-6
Fr: Lakas ng Marami St to Fuentes St.
100.00
100.00
850
750%
R-6
Fr: Fuentes St to Cayabyab
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
1,200 1,100%
R-4
A. MABINI ST. (SOUTH EAST)
SANGANDAAN
A. MABINI ST. (SOUTH WEST)
Fr: Rotonda to La Suerte Compound
A. P. AQUINO ST.
ARCADIO ST.
Fr: Bisig ng Kabataan St to PNR Track
ASISTIO ST.
BERTOL ST.
BISIG NG KABATAAN ST.
Fr: Gen San Miguel St to Ursula St
Copyright 1994-2013
Taxation 2012
21
Fr: Ursula St to Tajan St
100.00
100.00
Fr: Tajan to San Roque St
100.00
100.00
1,200 1,100%
850
750%
R-4
R-6
Fr: San Roque to San Pablo
100.00
100.00
850
750%
R-6
Fr: San Pablo to Onrubia St
100.00
100.00
850
750%
R-6
Fr: Onrubia St to Marcos St
100.00
100.00
850
750%
R-6
Fr: Marcos to La Torre St
100.00
100.00
850
750%
R-6
Fr: La Torre to Icasiano St
100.00
100.00
850
750%
R-6
Fr: Icasiano to Guia St
100.00
100.00
850
750%
R-6
Fr: Guia to Fuentes St
100.00
100.00
850
750%
R-6
Fr: Fuentes to Esguerra St
100.00
100.00
850
750%
R-6
Fr: Esguerra to Dizon St
100.00
100.00
850
750%
R-6
Fr: Dizon to Cayabyab St
100.00
100.00
850
750%
R-6
Fr: Cayabyab to Birtol St
100.00
100.00
850
750%
R-6
Fr: Birtol to Arcadio St
100.00
100.00
850
750%
R-6
Fr: Arcadio to Panaca Creek
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
Fr: Villa Maria Subd to Bisig ng Kabataan
100.00
100.00
850
750%
R-6
Fr: Bisig ng Kabataan to PNR Track
100.00
100.00
850
750%
R-6
DAGAT-DAGATAN AREA
150.00
150.00
850
466%
R-6
150.00
150.00
1,550
933%
C-1
150.00
150.00
990
560%
I-4
Fr: Villa Maria Subd to Bisig ng Kabataan St
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
200.00
200.00
1,200
500%
R-4
BISIG NG NAYON ST.

Fr: Gen San Miguel to Panaca Creek
BUKLOD NG NAYON ST.
Fr: Gen San Miguel to End Buklod ng Nayon
CAYABYAB ST.
DIZON ST.
E. JACINTO ST.
Fr: A Mabini St to T Bugallon St
Copyright 1994-2013
Taxation 2012
22
ESGUERRA ST.
Fr: Villa Maria Subd to Bisig ng Kabataan
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
Fr: V. Delos Reyes to Felipe St
150.00
150.00
850
466%
R-6
Fr: Felipe St to Buklod ng Nayon
150.00
150.00
850
466%
R-6
Fr: Villa Maria Subd to Bisig ng Kabataan St
100.00
150.00
850
750%
R-6
100.00
100.00
850
750%
R-6
Fr: Kal. City-Mal Bdry (W) to Bisig ng Nayon 350.00
350.00
1550
343%
C-10
Fr: Bisig ng Nayon to Felipe St
350.00
350.00
2750
685%
C-8
Fr: Felipe St to V Delos Reyes St
400.00
400.00
3500
775%
C-7
Fr: V Delos Reyes to Rotonda St
500.00
500.00
3500
600%
C-7
Fr: Rotonda to A.P. Aquino St
500.00
500.00
3500
600%
C-7
Fr: A.P. Aquino to Bisig ng Kabataan St
500.00
500.00
3500
600%
C-7
Fr: Bisig ng Kabataan to PNR Crossing
360.00
360.00
3500
872%
C-7
200.00
200.00
1200
500%
R-4
Fr: A.P. Aquino St to Bisig ng Kabataan St
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
FILI ST.
FUENTES ST.
GEN. SAN MIGUEL (NORTH WEST)
GEN SAN MIGUEL ST. (NORTH EAST)
GERONIMO ST.
Fr: A. Mabini St to T. Bugallon St
GUIA ST.
HULING SIGAW ST.
Copyright 1994-2013
Taxation 2012
23
Fr: A. Mabini St to PNR Property
80.00
80.00
1200 1,400%
R-4
100.00
100.00
850
750%
R-6
Fr: Gen. San Miguel to Noli St
150.00
150.00
850
466%
R-6
Fr: Noli St to Fili St
150.00
150.00
850
466%
R-6
Fr: Fili St to Soli St
120.00
120.00
850
608%
R-6
Fr: Soli to J. Ramos St
120.00
120.00
850
608%
R-6
Fr: J. Ramos to Velasco Ext
120.00
120.00
850
608%
R-6
100.00
120.00
850
608%
R-6
Fr: Lakas ng Marami to Villa Maria St
80.00
80.00
850
962%
R-6
Fr: Villa Maria to Sitio Uno St
80.00
80.00
850
962%
R-6
100.00
100.00
850
750%
R-6
Fr: A. Mabini St to L. Asistio St
80.00
80.00
850
962%
R-6
Fr: L. Asistio to PNR Property
80.00
80.00
850
962%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
120.00
120.00
850
608%
R-6
ICASIANO ST.
J. FELIPE ST.
J. RAMOS ST.
Fr: J. Felipe to Velasco Ext
L. ASISTIO ST.
LA TORRE ST.
LAKAS NG MARAMI ST.
MARCOS ST.
NOLI ST.
Fr: V. Delos Reyes St to J. Felipe St
Copyright 1994-2013
Taxation 2012
24
Fr: J. Felipe St to Buklod ng Nayon
120.00
120.00
850
608%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
80.00
80.00
850
962%
R-6
90.00
90.00
850
844%
R-6
Fr: Gen. San Miguel St to E. Jacinto St
200.00
200.00
1,550
675%
C-10
Fr: P. Jacinto St to P. Gomez Alley St
200.00
200.00
1,550
675%
C-10
Fr: P. Gomez Alley to Geronimo St.
200.00
200.00
1,550
675%
C-10
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
ONRUBIA ST.
PABLO ST.
SAN ROQUE ST.
SITIO UNO ST.
SOLI ST.
Fr: J. Felipe St to Velasco St
T. BUGALLON ST.
TAJAN ST.
URSULA ST.
V. DELOS REYES ST.

Copyright 1994-2013
Taxation 2012
25
Fr: Gen. San Miguel St to Noli St
150.00
150.00
1,220
700%
R-4
Fr: Noli St to Fili St
150.00
150.00
1,200
700%
R-4
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
Fr: L. Asistio St to PNR Property
100.00
100.00
850
750%
R-6
VELASCO ST.
Fr: J. Felipe St to Velasco Ext
VILLA MARIA ST.
02 - POBLACION DISTRICT
A. BATO ST.
Fr: A. Mabini St to T. Bugallon
300.00
300.00
2,200
633%
C-9
Fr: Geronimo St to Plaridel St
300.00
300.00
2,750
816%
C-8
Fr: Plaridel St to Gen. Luis St
300.00
300.00
2,750
816%
C-8
Fr: Gen. Luis to A. Bato St
300.00
300.00
2,750
816%
C-8
Fr: A. Bato to P. Burgos St
300.00
300.00
2,750
816%
C-8
Fr: P. Burgos St to J. Rodriguez St
300.00
300.00
2,750
816%
C-8
Fr: J. Rodriguez St to P. Zamora St
300.00
300.00
2,750
816%
C-8
Fr: Velasco Ext to Lakas ng Mahirap St
300.00
300.00
2,750
816%
C-8
Fr: Lakas ng Mahirap to Gen. Luis St
300.00
300.00
2,750
816%
C-8
Fr: Gen. Luis St to Espina St
300.00
300.00
2,750
816%
C-8
Fr: Espina to P. Burgos St
300.00
300.00
2,750
816%
C-8
Fr: P. Burgos to Libis Ortega St
300.00
300.00
2,750
816%
C-8
140.00
140.00
1,200
757%
R-4
A. MABINI (EAST)
A. MABINI ST. (WEST)
ESPERANZA ST.
Fr: Gen. Luna St to Filomena St
Copyright 1994-2013
Taxation 2012
26
ESPINA ST.
Fr: A. Mabini St to Gen. Luna St
250.00
250.00
2,200
780%
C-9
Fr: Gen Luna to Filomena St
140.00
140.00
850
608%
R-6
Fr: Filomena to L. Talisay St
90.00
90.00
850
844%
R-6
Fr: L. Talisay to Dead End
90.00
90.00
850
844%
R-6
100.00
100.00
850
750%
R-6
150.00
150.00
850
466%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
Fr: A. Mabini to Gen. Luna St
200.00
200.00
1,200
500%
R-4
Fr: A. Mabini to P. Gomez
200.00
200.00
1,200
500%
R-4
Fr: 4th St to Lakas ng Mahirap
200.00
200.00
1,200
500%
R-4
Fr: Lakas ng Mahihirap St to Gen. Luis St
200.00
200.00
1,550
675%
C-10
Fr: Gen. Luis St to Esperanza St
200.00
200.00
1,550
675%
C-10
Fr: Esperanza St to Espina St
200.00
200.00
1,550
675%
C-10
Fr: Espina St. to Libis Balung-Bato
200.00
200.00
1,550
675%
C-10
Fr: Libis Balung-Bato St to J. Rodriguez St
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,200
500%
R-4
F. ACAB ST.
Fr: J. Rodriguez St to Creek
FILOMENA ST.
Fr: Espina to Esperanza St
FIRST ST.
Fr: Lakas ng Mahirap St to Gen. Luna St
FOURTH ST.
Fr: Julian Felipe St to Gen. Luna St
GEN. LUIS ST.
GEN. LUNA ST.
GERONIMO ST.
Fr: A. Mabini St to T Bugallon St
Copyright 1994-2013
Taxation 2012
27
J. RODRIGUEZ ST.
Fr: P. Sanchez to F. Acab St
290.00
290.00
1,200
314%
R-4
Fr: F. Acab St to P. Zamora St
290.00
290.00
2,000
590%
R-3
Fr: Zamora St to A. Mabini St
290.00
290.00
2,000
590%
R-3
290.00
290.00
2,000
590%
R-3
200.00
200.00
1,200
500%
R-4
Fr: Gen. Luna St to Libis Talisay St
200.00
200.00
850
325%
R-6
200.00
200.00
1,200
500%
R-4
Fr: Gen. Luna to L. Espina St
90.00
90.00
850
844%
R-6
Fr: A. Mabini St to Alley
90.00
90.00
1,200 1,233%
R-4
Fr: Alley to Dead End
90.00
90.00
850
844%
R-6
Fr: Alley to Fishpond
90.00
90.00
850
844%
R-6
90.00
90.00
1,200 1,233%
R-4
Fr: Alley to Dead End
90.00
90.00
850
844%
R-6
Fr: Alley to Fishpond
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
90.00
90.00
850
844%
R-6
LAKAS NG MAHIHIRAP ST.
LIBIS BALONG-BATO ST.
LIBIS NADURATA ST.
LIBIS ORKANA ST.
LIBIS ORTEGA ST.

LIBIS TALISAY ST.
Fr: Lakas ng Mahihirap St to Libis Espina St
MACARIO ASISTIO SR. AVE.
Copyright 1994-2013
Taxation 2012
28
Fr: A. Mabini St to PNR Track
300.00
300.00
2,750
816%
C-8
Fr: Plaridel to A. Bato St
140.00
140.00
1,200
757%
R-4
P.N.R. Compound
140.00
140.00
1,200
757%
R-4
140.00
140.00
1,550
907%
C-10
140.00
140.00
990
607%
I-4
200.00
200.00
1,200
500%
R-4
Fr: Macario Asistio Sr. Ave to J. Rodriguez St 200.00
200.00
2,000
900%
R-3
Fr: J. Rodriguez St to A. Mabini St
200.00
200.00
1,200
500%
R-4
Fr: P. Zamora St to Dead End & to PNR Track 180.00
180.00
850
372%
R-6
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,750
816%
C-8
90.00
90.00
850
844%
R-6
Fr: Geronimo to Plaridel St
200.00
200.00
2,200 1,000%
C-9
Fr: Plaridel St to A. Bato St
200.00
200.00
2,200 1,000%
C-9
Fr: A. Bato to P. Burgos St
200.00
200.00
2,200 1,000%
C-9
90.00
90.00
P. GOMEZ ST.
P. SANCHEZ ST.
Fr: P. Burgos St to J. Rodriguez
P. ZAMORA ST.
PLARIDEL ST.
Fr: A. Mabini St to T. Bugallon St
PLAZA RIZAL ST.
SECOND ST.
Fr: Julian Felipe to Gen. Luna St
T. BUGALLON ST.
THIRD ST.
Fr: Julian Felipe St to Gen. Luna St
Copyright 1994-2013
Taxation 2012
850
844%
R-6
29
03 - SAMPALUKAN DISTRICT
A. MABINI ST. (EAST)

Fr: P. Zamora St to M. Francisco St
300.00
300.00
2,750
816%
C-8
Fr: Francisco St to Gen. Valdez St
300.00
300.00
2,750
816%
C-8
Fr: Gen. Valdez St to L.V. Soriano St
300.00
300.00
2,750
816%
C-8
Fr: L.V. Soriano St to C'Jon Samp. St
320.00
320.00
2,750
759%
C-8
Fr: C'Jon Samp. St to Laon-Laan St
400.00
400.00
2,750
587%
C-8
Fr: Laon-Laan St to Magtanggol St
500.00
500.00
2,750
450%
C-8
Fr: Libis Ortega to Kabulusan No 2
300.00
300.00
2,750
816%
C-8
Fr: Kabulusan No 2 to Libis Asistio St
300.00
300.00
2,750
816%
C-8
Fr: Libis Asistio St to Libis Gochico St
300.00
300.00
2,750
816%
C-8
Fr: Libis Gochico St to Kabulusan No 1-A
320.00
320.00
2,750
759%
C-8
Fr: Kabulusan No 1-A to Kabulusan No 1
450.00
450.00
2,750
511%
C-8
Fr: Kabulusan No 1 to Marcela
500.00
500.00
2,750
450%
C-8
150.00
150.00
990
560%
I-4
110.00
110.00
990
800%
I-4
Fr: Don Jose St to Gen. Valdez St
110.00
110.00
990
800%
I-4
Fr: Gen. Malvar St to L.V. Soriano St
110.00
110.00
990
800%
I-4
Fr: L.V. Soriano St to Laon Laan St
110.00
110.00
990
800%
I-4
110.00
110.00
990
800%
I-4
C'JON SAMPALUKAN
Fr: A. Mabini St to Doa Rita St
DON ANTONIO ST.
Fr: Doa Rita St to PNR Track
DON BENITO ST.
DON JOSE ST.

Fr: Doa Rita St to Don Benito St
Copyright 1994-2013
Taxation 2012
30
DOA CONSUELO ST.

Fr: P. Zamora St to F. Acab St
110.00
110.00
990
800%
I-4
Fr: M. Francisco St to Don Jose St
150.00
150.00
990
560%
I-4
Fr: Don Jose St to Gen. Valdez St
150.00
150.00
990
560%
I-4
Fr: Gen. Valdez St to L.V. Soriano St
150.00
150.00
990
560%
I-4
Fr: L.V. Soriano St to C'Jon Sampalukan St
150.00
150.00
990
560%
I-4
Fr: C'Jon Sampalukan St to Laon-Laan St.
150.00
150.00
990
560%
I-4
Fr: Silangan to J. Lerma St
150.00
150.00
850
466%
R-6
Fr: J. Lerma St to Perpetua St
150.00
150.00
850
466%
R-6
150.00
150.00
990
560%
I-4
DOA RITA ST.
ELISA ST.
C. NAME ST.
Fr: Laon-Laan St to PNR Track
C-3 ROAD (SGT. RIVERA)
4,000
C-6
Fr: Dagat-dagatan to Mabini St

GEN. VALDEZ ST.
Fr: A. Mabini St to Doa Rita St
200.00
200.00
1,550
675%
I-4
Fr: Doa Rita St to Don Benito St to PNR Track110.00
110.00
850
673%
R-6
J. LERMA ST.
Fr: Marcela to Elisa St
120.00
120.00
850
608%
R-6
Fr: Elisa to Kabulusan No-1
120.00
120.00
850
608%
R-6
Fr: Kabulusan No-1 to Kabulusan No-1-A
120.00
120.00
850
608%
R-6
Fr: Kabulusan No-1-A to Libis Gochico St
120.00
120.00
850
608%
R-6
120.00
120.00
1,200
900%
R-4
KABULUSAN NO. 1
Fr: A. Mabini to J. Lerma St
Copyright 1994-2013
Taxation 2012
31
KABULUSAN NO. 2
Fr: A. Mabini to J. Lerma St
120.00
120.00
1,200
900%
R-4
100.00
100.00
850
750%
R-6
Fr: A. Mabini St to Dona Rita
300.00
300.00
1,700
466%
I-3
Fr: Doa Rita to PNR Track
300.00
300.00
990
230%
I-4
Fr: A. Mabini St to Libis Sampalukan
120.00
120.00
1,200
900%
R-4
Fr: Libis Sampalukan to Lourdes St
120.00
120.00
850
608%
R-6
Fr: A. Mabini St to Libis Sampalukan St
120.00
120.00
1,200
900%
R-4
Fr: Libis Sampalukan to Lourdes St
120.00
120.00
850
608%
R-6
Fr: Elisa to Libis Gochuico St
120.00
120.00
850
608%
R-6
Fr: Libis Gochuico St to Libis Asistio St
120.00
120.00
850
608%
R-6
Fr: Libis Asistio St to Kabulusan No. 2
100.00
100.00
850
750%
R-6
Fr: Perpetua to Ususan St
100.00
100.00
850
750%
R-6
Fr: Ususan St to B. Sibul St
100.00
100.00
850
750%
R-6
Fr: B. Sibul to Kapanalig St
100.00
100.00
850
750%
R-6
Fr: Kapanalig St to Malaya St
100.00
100.00
850
750%
R-6
KAPANALIG ST.
Fr: Marcela St to Lourdes St
L.V. SORIANO ST.
Fr: A. Mabini to Doa Rita St
LAON-LAAN ST.
LIBIS ASISTIO ST.
LIBIS GOCHUICO ST.
LIBIS SAMPALUKAN ST.
LOURDES ST.
Copyright 1994-2013
Taxation 2012
32
C-3 ROAD
Fr: Dagat-Dagatan to A. Mabini
4,000
C-6
Fr: A. Mabini to Soriano St
3,500
C-7
M. FRANCISCO ST.
Fr: A. Mabini to P. Zamora St
200.00
200.00
1,200
500%
R-4
Fr: P. Zamora to Dona Rita
200.00
200.00
850
325%
R-6
100.00
100.00
850
750%
R-6
Fr: A. Mabini St to Silanganan St
200.00
200.00
1,200
500%
R-4
Fr: Perpetua St to Malaya St
150.00
150.00
850
466%
R-6
Fr: A. Mabini to P. Zamora St
200.00
200.00
2,000
900%
R-3
Fr: P. Zamora to M. Francisco
180.00
180.00
850
372%
R-6
150.00
150.00
850
466%
R-6
Fr: Rosa St to Marulas St
150.00
150.00
1,200
700%
R-4
Fr: Marulas to Dead End
150.00
150.00
850
466%
R-6
2,750
587%
C-8
MALAYA ST.
Fr: Marcela St to Lourdes St
MARCELA ST. (NORTH)
P. ZAMORA ST.
ROSA ST.
Fr: Silanganan St to Kabulusan No. 1
SILANGANAN ST.
04 - MAYPAJO DISTRICT
A. MABINI ST. (EAST)

Fr: Magtanggol St. to L. Langit St.
Copyright 1994-2013
400.00
400.00
Taxation 2012
33
Fr: L. Langit St to L. Lupa St
400.00
400.00
2,750
587%
C-8
Fr: L. Lupa to Mariano St
350.00
350.00
2,750
685%
C-8
Fr: Mariano to Guido 2 St
350.00
350.00
2,750
685%
C-8
Fr: Guido 2 to Manila Bdry.
350.00
350.00
2,750
685%
C-8
Fr: Marcela to Dimasalang
420.00
420.00
2,750
554%
C-8
Fr: Dimasalang to J.P. Rizal
420.00
420.00
2,750
554%
C-8
Fr: J.P. Rizal to Damayan St
420.00
420.00
2,750
554%
C-8
Fr: Damayan to Guido 4 St
350.00
350.00
2,750
685%
C-8
Fr: Guido 4 to Guido 3
350.00
350.00
2,750
685%
C-8
Fr: Guido 3 to Matiaga St
350.00
350.00
2,750
685%
C-8
Fr: Matiaga St. to Kal. City-Mla. Bdry.
350.00
350.00
2,750
685%
C-8
Fr: J.P. Rizal St. to Pasig St
150.00
150.00
850
466%
R-6
Fr: Pasig St to Binangonan St
150.00
150.00
850
466%
R-6
Fr: San Pedro to Sto. Tomas
100.00
100.00
850
750%
R-6
Fr: Sto. Tomas to San Mateo
100.00
100.00
850
750%
R-6
Fr: San Mateo St to San Bartolome St
100.00
100.00
850
750%
R-6
90.00
90.00
850
844%
R-6
Fr: Silanganan St to J. Lerma St
150.00
150.00
850
466%
R-6
Fr: J. Lerma to San Mateo St
150.00
150.00
850
466%
R-6
Fr: San Mateo to Morong St
150.00
150.00
850
466%
R-6
Fr: Morong St to Marikina St
150.00
150.00
850
466%
R-6
Fr: Marikina to Pateros
150.00
150.00
850
466%
R-6
Fr: Pateros to B. Sibul St.
150.00
150.00
850
466%
R-6
ANTIPOLO ST.
B. SANTOS ST.
BAGONG SIBOL ST.

Fr: Marcela to J.P. Rizal St
BINANGONAN ST.
CAINTA ST.
Copyright 1994-2013
Taxation 2012
34
Fr: J.P. Rizal to Binangonan St.
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
1,550
933%
C-10
150.00
150.00
990
560%
I-4
150.00
150.00
850
466%
R-6
Fr: A. Mabini St. to Silanganan St.
200.00
200.00
1,550
675%
C-10
Fr: Silanganan St. to J. Lerma
200.00
200.00
850
325%
R-6
Fr: J. Lerma St. to Laon-Laan
200.00
200.00
850
325%
R-6
Fr: J. Lerma St. to Laon-Laan to Pateros St.
150.00
150.00
850
466%
R-6
Fr: Laon-Laan to Pateros St.
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
140.00
140.00
850
507%
R-6
CARDONA ST.
Fr: J.P. Rizal to Binangonan St.
DAGAT-DAGATAN AREA
DAMAYAN ST.
Fr: A. Mabini St. to Casile Creek
DIMASALANG ST.
E. CASTILLO ST.
ESTANISLAO ST. (WEST)

Fr: A. Mabini St. to P.N.R. Track
F. CASTILLO ST.
Fr: Marcela St. to Nadurata St.
GUIDO NO. 1
Fr: Mabini St. to
GUIDO NO. 2
Fr: A. Mabini St. to P.N.R. Track
Copyright 1994-2013
Taxation 2012
35
GUIDO NO. 3
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
Fr: Marcela St. to Purificacion
140.00
140.00
850
507%
R-6
Fr: Purificacion to Martinez St.
150.00
150.00
850
466%
R-6
Fr: Martinez to Nadurata St.
150.00
150.00
850
466%
R-6
Fr: Nadurata St. to Socorro St.
150.00
150.00
850
466%
R-6
Fr: Socorro St. to E. Castillo St.
150.00
150.00
850
466%
R-6
Fr: E. Castillo St. to Dimasalang St.
150.00
150.00
850
466%
R-6
Fr: Dimasalang St. to Binangonan St.
150.00
150.00
850
466%
R-6
Fr: A. Mabini St. to Jala-Jala St.
350.00
350.00
2,200
528%
C-9
Fr: Jala-Jala St. to Pililia St.
350.00
350.00
2,200
528%
C-9
Fr: Pililia St. to Cardona St.
350.00
350.00
2,200
528%
C-9
Fr: Cardona St. to Cainta St.
350.00
350.00
2,200
528%
C-9
Fr: Cainta St. to Taytay St.
350.00
350.00
1,550
343%
C-10
Fr: Taytay St. to Antipolo St.
300.00
300.00
1,550
416%
C-10
Fr: Antipolo St. to San Mateo St.
300.00
300.00
1,550
416%
C-10
Fr: San Mateo St. to Morong St.
300.00
300.00
1,550
416%
C-10
Fr: Morong St. to Marikina St.
250.00
250.00
1,550
520%
C-10
Fr: Marikina St. to Pateros St.
250.00
250.00
1,550
520%
C-10
Fr. Pateros St. to Candelaria St.
230.00
230.00
1,550
574%
C-10
Fr: Candelaria to Bagong Sibul St
230.00
230.00
1,550
574%
C-10
150.00
150.00
1,200
700%
R-4
110.00
110.00
850
672%
R-6
GUIDO NO. 4
J. LERMA ST.
J.P. Rizal St.
JALA-JALA ST.
Fr: J.P. Rizal to Cardona St
KAPANALIG ST.
Fr: Marcela St to Martinez
Copyright 1994-2013
Taxation 2012
36
L. LANGIT ST.
150.00
150.00
850
466%
R-6
90.00
90.00
850
844%
R-6
Fr: Martinez to E. Castillo St
130.00
130.00
850
554%
R-6
Fr: E. Castillo to Dimasalang
130.00
130.00
850
554%
R-6
Fr: Dimasalang to Binangonan St
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
120.00
120.00
850
608%
R-6
Fr: A. Mabini to Silanganan St
200.00
200.00
1,550
675%
C-10
Fr: Silanganan to J. Lerma
180.00
180.00
1,550
761%
C-10
Fr: J. Lerma to Perpetua
180.00
180.00
1,550
761%
C-10
140.00
140.00
1,200
757%
R-4
Fr: Ususan to Bagung Sibul St
140.00
140.00
1,200
757%
R-4
Fr: Bagung Sibul to Kapanalig
140.00
140.00
1,200
757%
R-4
Fr: Kapanalig to Malaya St
140.00
140.00
1,200
757%
R-4
150.00
150.00
850
466%
R-6
180.00
180.00
850
372%
R-6
L. LUPA ST.
LAON-LAAN ST.
MAGTANGGOL ST.
MALAYA ST.
Fr: Marcela to Bagung Sibul
MARCELA ST. (SOUTH)
MARIANO ST.
Fr: A. Mabini to PNR Track
MARIKINA ST.
Fr: J.P. Rizal to Binangonan
Copyright 1994-2013
Taxation 2012
37
MARTINEZ ST.
Fr: Silanganan to J. Lerma
150.00
150.00
850
466%
R-6
Fr: J. Lerma to Perpetua St
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
Fr: Ususan to Bagung Sibul St
150.00
150.00
850
466%
R-6
180.00
180.00
850
372%
R-6
Fr: Silanganan to J. Lerma St
150.00
150.00
850
466%
R-6
110.00
110.00
850
672%
R-6
Fr: Perpetua St to End
100.00
100.00
850
750%
R-6
Fr: Jala-jala to Pillilia St
140.00
140.00
850
507%
R-6
Fr: Pillilia to Cardona St
140.00
140.00
850
507%
R-6
Fr: Cardona to Cainta St
140.00
140.00
850
507%
R-6
Fr: Cainta to Taytay St
140.00
140.00
850
507%
R-6
Fr: Taytay St to Antipolo St
140.00
140.00
850
507%
R-6
Fr: Antipolo to San Mateo St
140.00
140.00
850
507%
R-6
Fr: San Mateo to Morong St
140.00
140.00
850
507%
R-6
Fr: Morong to Marikina St
140.00
140.00
850
507%
R-6
Fr: Marikina to Pateros St
140.00
140.00
850
507%
R-6
Fr: Pateros to Candelaria St
120.00
120.00
850
608%
R-6
Fr: J.P. Rizal to Binangonan St
150.00
150.00
850
466%
R-6
Fr: Binangonan to Marcela
150.00
150.00
850
466%
R-6
Fr: Marcela to Purificacion
140.00
140.00
850
507%
R-6
Fr: Purificacion to Martinez
140.00
140.00
850
507%
R-6
Fr: Martinez to Nadurata St
140.00
140.00
850
507%
R-6
MORONG ST.
NADURATA ST.
PASIG ST.
PATEROS ST.
PERPETUA ST.
Copyright 1994-2013
Taxation 2012
38
Fr: Nadurata to Socorro St
140.00
140.00
850
507%
R-6
150.00
150.00
850
466%
R-6
140.00
140.00
850
507%
R-6
140.00
140.00
850
507%
R-6
100.00
100.00
850
750%
R-6
Fr: Damayan to B. Santos St.
100.00
100.00
850
750%
R-6
Fr: B. Santos to San Bartolome
100.00
100.00
850
750%
R-6
150.00
150.00
850
466%
R-6
Fr: B. Santos to San Roque St
100.00
100.00
850
750%
R-6
Fr: San Roque to End
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
100.00
100.00
850
750%
R-6
150.00
150.00
1,200
700%
R-4
PILILIA ST.
Fr: J.P. Rizal to Pasig St
PURIFICACION ST.
SAN BARTOLOME ST.

SAN MARCOS ST.
SAN MATEO ST.

SAN PEDRO ST.
SAN ROQUE ST.

Fr: San Pedro St. to San Bartolome
STO. TOMAS ST.
SILANGANAN ST.
Fr: Marcela to Purificacion
Copyright 1994-2013
Taxation 2012
39
Fr: Purificacion to Martinez
150.00
150.00
1,200
700%
R-4
Fr: Martinez to Socorro St
150.00
150.00
1,200
700%
R-4
Fr: Socorro to Dimasalang St
150.00
150.00
1,200
700%
R-4
Fr: Dimasalang to Binangonan
150.00
150.00
1,000
566%
R-4
110.00
110.00
850
672%
R-6
Fr: J. Lerma to Ususan St
110.00
110.00
850
672%
R-6
150.00
150.00
850
466%
R-6
90.00
90.00
850
844%
R-6
SOCORRO ST.
TAYTAY ST.
USUSAN ST.
Fr: Marcela to Martinez St
05 - MARULAS DISTRICT
A. DEL MUNDO ST.
Fr: 1st St to 2nd St
400.00
400.00
1,550
288%
C-10
Fr: 2nd St to 1st Ave
400.00
400.00
2,200
450%
C-9
Fr: 1st Ave to 2nd Ave
400.00
400.00
2,750
588%
C-8
Fr: C Name St Astorga St
140.00
140.00
850
507%
R-6
Fr: Astorga to Guernika St
140.00
140.00
850
507%
R-6
Fr: Bayani to Dead End
100.00
100.00
850
750%
R-6
Fr: Artiaga to Grandeza St
100.00
100.00
850
750%
R-6
Fr: Grandeza to Bustos St
110.00
110.00
850
672%
R-6
Fr: Bustos to Bayani St
110.00
110.00
850
672%
R-6
ARTIAGA ST.
ASTORGA ST.
BAYANI ST.
Copyright 1994-2013
Taxation 2012
40
Fr: C. Name to Astorga St
190.00
190.00
850
347%
R-6
Fr: Astorga to Flores St
190.00
190.00
850
347%
R-6
Fr: Flores to PNR Track
140.00
140.00
850
507%
R-6
Fr: C. Name to Astorga St
190.00
190.00
850
347%
R-6
Fr: Astorga to Bayani St
190.00
190.00
850
347%
R-6
Fr: 1st Ave to Katipunan St
300.00
300.00
1,700
466%
I-3
Fr: Katipunan to 2nd Ave
300.00
300.00
2,350
683%
I-2
Fr: 2nd Ave Ext to Pakiusap Street
150.00
150.00
990
560%
I-4
Fr: Pakiusap to Kal City-Manila Bdry
150.00
150.00
990
560%
I-4
Fr: 2nd Ave Ext to Artiaga St
150.00
150.00
990
560%
I-4
Fr: Artiaga to Grandeza St
150.00
150.00
990
560%
I-4
Fr: Grandeza to Bustos St
150.00
150.00
990
560%
I-4
Fr: Bustos to Bayani St
150.00
150.00
990
560%
I-4
Fr: Bayani to Mla Bdry
150.00
150.00
990
560%
I-4
300.00
300.00
2,350
683%
I-2
200.00
200.00
1,700
750%
I-3
320.00
320.00
2,350
634%
I-2
300.00
300.00
2,350
683%
I-2
BUSTOS ST.
CORDERO ST.
C. NAME ST.
CATALINA ST. (ALLEY)

Fr: Rizal Ave Ext to Teodoro St Alley
D. AQUINO ST.
Fr: Katipunan to Pakiusap St
D. ALGIER ST.
F. ROXAS ST.
Fr: Kal-Mla Bdry to 1st St
Copyright 1994-2013
Taxation 2012
41
Fr: 1st St to 1st Ave
300.00
300.00
1,700
466%
I-3
350.00
350.00
2,350
571%
I-2
350.00
350.00
2,350
571%
I-2
Fr: Rizal Ave Ext to J. Teodoro St
500.00
500.00
3,500
600%
C-7
Fr: J. Teodoro St to A. Del Mundo St
460.00
460.00
2,750
497%
C-8
Fr: A. Del Mundo St to D. Algier St
350.00
350.00
2,350
571%
I-2
Fr: D. Algier St F. Roxas St
350.00
350.00
2,350
571%
I-2
Fr: F. Roxas to Tandang Sora
350.00
350.00
1,700
386%
I-2
Fr: Tandang Sora St to Cordero Street
300.00
300.00
1,700
466%
I-3
Fr: Cordero to P. Sevilla St
300.00
300.00
1,700
466%
I-3
400.00
400.00
3,450
762%
I-1
140.00
140.00
850
507%
R-6
80.00
80.00
850
962%
R-6
Fr: B G Park Bdry. to 2nd Ave
100.00
100.00
850
962%
R-6
Fr: 2nd Ave to Guadalajara St
100.00
100.00
850
962%
R-6
Fr: Guadalajara to Teruel St
100.00
100.00
850
962%
R-6
Fr: Teruel St to Bayani St
100.00
100.00
850
962%
R-6
400.00
400.00
3,500
775%
C-7
Fr: 2nd St to 1st Ave
460.00
460.00
3,500
660%
C-7
460.00
460.00
3,500
660%
C-7
FIRST AVENUE
FIRST STREET
Fr: Rizal Ave Ext to A. Del Mundo Street
GRANDEZA STREET
Fr: C. Name St to Astorga St
GUADALAJARA STREET
Fr: PNR Track to Guernika St
GUERNIKA STREET
J. TEODORO STREET
KATIPUNAN STREET
Copyright 1994-2013
Taxation 2012
42
Fr: F. Roxas to Tandang Sora
250.00
250.00
1,700
580%
I-3
Fr: Tandang Sora to Cordero
250.00
250.00
1,700
580%
I-3
Fr: C. Cordero to P. Sevilla
250.00
250.00
1,700
580%
I-3
Fr: P. Sevilla to D. Aquino
250.00
250.00
1,700
580%
I-3
90.00
90.00
850
844%
R-6
200.00
200.00
1,200
500%
R-4
120.00
120.00
850
608%
R-6
120.00
120.00
850
608%
R-6
Fr: Kal City-Mla Bdry. to 1st Avenue
260.00
260.00
1,700
554%
I-3
Fr: 1st Ave to Lakambini St
260.00
260.00
1,700
554%
I-3
Fr: Lakambini to Katipunan St
300.00
300.00
1,700
466%
I-3
300.00
300.00
1,700
466%
I-3
Fr: Bayani St to Macabalo St
90.00
90.00
850
844%
R-6
Fr: Macabalo to Marulas St
90.00
90.00
850
844%
R-6
Fr: Marulas to Kal City-Manila Bdry
90.00
90.00
850
844%
R-6
Fr: Kal City-Mal Bdry. to North Cemetery
600.00
600.00
3,500
483%
C-7
Fr: North Cemetery Rd to 2nd Avenue
650.00
650.00
5,000
669%
C-5
L. LUPA STREET
Fr: PNR Track to Flores St
LAKAMBINI STREET
Fr: C. Cordero St to P. Sevilla
MACABALO STREET
Fr: C. Name to Rajah Soliman
MARULAS "A"
Fr: C. Name to Rajah Soliman
P. SEVILLA STREET
RAJAH SOLIMAN STREET
RIZAL AVE EXT. (EAST)
Copyright 1994-2013
Taxation 2012
43
RIZAL AVE EXT (WEST)

Fr: Kal City Manila Bndry. to Catalina St
600.00
600.00
3,500
483%
C-7
Fr: Catalina to 1st St
600.00
600.00
3,500
483%
C-7
700.00
700.00
4,000
471%
C-6
970.00
970.00
5,000
416%
C-5
Fr: 2nd St. to 1st St.
800.00
800.00
5,000
525%
C-5
700.00
700.00
5,000
614%
C-5
600.00
600.00
4,000
566%
C-6
Fr: A. Del Mundo St to F. Roxas St
450.00
450.00
3,500
677%
C-7
Fr: F. Roxas St. to C. Cordero St
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,750
685%
C-8
Fr: P. Sevilla to C. Name St
350.00
350.00
2,200
528%
C-9
SECOND AVE EXT
250.00
250.00
1,550
520%
C-10
Fr: Rizal Ave Ext. to J. Teodoro St
600.00
600.00
3,500
483%
C-7
450.00
450.00
2,750
511%
C-8
400.00
400.00
2,200
450%
C-9
Fr: Kal City-Manila Bdry. to 1st Ave
200.00
200.00
1,700
750%
I-3
200.00
200.00
1,700
750%
I-3
90.00
90.00
850
844%
R-6
100.00
100.00
850
750%
R-6
SECOND AVE. (WEST)
SECOND STREET
TANDANG SORA STREET
TERUEL STREET
Fr: PNR Track to Guernika St
VISCAYA STREET
Fr: C. NAME ST TO END
06 - BAGONG GRACE PARK DISTRICT

Copyright 1994-2013
Taxation 2012
44
A. DEL MUNDO ST.

Fr: 2nd Ave to 3rd Ave
440.00
440.00
2,750
525%
C-8
Fr: 3rd Ave to 4th Ave
440.00
440.00
3,500
695%
C-7
Fr: 4th Ave to 5th Ave
440.00
440.00
3,500
695%
C-7
440.00
440.00
3,500
695%
C-7
440.00
440.00
3,500
695%
C-7
400.00
400.00
2,350
487%
I-2
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
600.00
600.00
4,000
566%
C-6
300.00
300.00
2,350
683%
I-2
300.00
300.00
2,350
683%
I-2
300.00
300.00
2,350
683%
I-2
300.00
300.00
2,350
683%
I-2
300.00
300.00
2,350
683%
I-2
450.00
450.00
2,750
511%
C-8
450.00
450.00
2,750
511%
C-8
450.00
450.00
2,750
511%
C-8
450.00
450.00
2,750
511%
C-8
450.00
450.00
2,750
511%
C-8
600.00
600.00
4,000
566%
C-8
C. CORDERO STREET
CARPIO STREET
Fr: Rizal Ave. Ext St to J. Teodoro
D. AQUINO STREET
F. ROXAS STREET
FIFTH AVENUE
Fr: Rizal Ave Ext to J. Teodoro
Copyright 1994-2013
Taxation 2012
45
500.00
500.00
3,500
600%
C-7
450.00
450.00
3,500
677%
C-7
Fr: F. Roxas to C. Cordero St
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
Fr: P. Sevilla to D. Aquino St
400.00
400.00
2,750
587%
C-8
Fr: D. Aquino to Nadurata St
340.00
340.00
850
675%
R-6
Fr: Nadurata to S. Baltazar St
200.00
200.00
1,550
675%
C-10
Fr: Baltazar to PNR Track
180.00
180.00
850
372%
R-6
700.00
700.00
4,000
471%
C-6
Fr: J. Teodoro St. to A. Del Mundo St
600.00
600.00
3,500
483%
C-7
Fr: A. Del Mundo to F. Roxas
500.00
500.00
3,500
600%
C-7
500.00
500.00
2,750
450%
C-8
500.00
500.00
2,750
450%
C-8
500.00
500.00
2,200
340%
C-9
400.00
400.00
1,550
288%
C-10
Fr: Nadurata to PNR Track
300.00
300.00
1,550
416%
C-10
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
Fr: Susano St to Carpio St
600.00
600.00
4,000
566%
C-6
Fr: Carpio St to 7th Ave
600.00
600.00
4,000
566%
C-6
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
Fr: 5th to 6th Ave
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
200.00
200.00
850
325%
R-6
200.00
200.00
850
325%
R-6
FOURTH AVENUE
J. TEODORO STREET
L. NADURATA STREET
P. GALAURAN STREET
Copyright 1994-2013
Taxation 2012
46
200.00
200.00
1,200
500%
R-4
400.00
400.00
2,350
487%
I-2
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
1,020.00
1,020.00
5,000
390%
C-5
1,020.00
1,020.00
5,000
390%
C-5
1,020.00
1,020.00
6,400
527%
C-4
Fr: 5th Ave to Susano St
1,020.00
1,020.00
6,400
527%
C-4
Fr: Susano St to Carpio St
1,020.00
1,020.00
6,400
527%
C-4
Fr: Carpio St to 6th Ave
1,020.00
1,020.00
6,400
527%
C-4
1,020.00
1,020.00
7,490
634%
C-3
180.00
180.00
850
372%
R-6
180.00
180.00
850
372%
R-6
180.00
180.00
850
372%
R-6
180.00
180.00
1,200
566%
R-4
700.00
700.00
4,000
471%
C-6
Fr: J. Teodoro To A. del Mundo
600.00
600.00
3,500
483%
C-7
Fr: A. del Mundo to F. Roxas
500.00
500.00
3,500
600%
C-7
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
Fr: D. Aquino to Nadurata
200.00
200.00
1,500
675%
C-10
200.00
200.00
1,200
500%
R-4
P. SEVILLA STREET
S. BALTAZAR STREET
SECOND AVENUE
SEVENTH AVENUE
Copyright 1994-2013
Taxation 2012
47
Fr: Rizal Avenue Ext to J. Teodoro
700.00
700.00
4,000
471%
C-6
Fr: J. Teodoro to A. del Mundo
600.00
600.00
4,000
566%
C-6
Fr: A. del Mundo to F. Roxas St
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,200
528%
C-9
Fr: Nadurata to Baltazar St
250.00
250.00
2,000
700%
R-3
Fr: Baltazar to Calauran St
250.00
200.00
1,200
500%
R-4
Fr: Calauran to PNR Track
200.00
200.00
1,200
500%
R-4
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
Fr: F. Roxas to C. Cordero
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
2,750
511%
C-8
300.00
300.00
2,200
633%
C-9
250.00
250.00
2,000
700%
R-3
Fr: Baltazar to Galauran St
200.00
200.00
1,200
500%
R-4
Fr: Galauran to PNR track
150.00
150.00
1,200
700%
R-4
700.00
700.00
4,000
471%
C-6
700.00
700.00
4,000
471%
C-6
600.00
600.00
3,500
483%
C-7
Fr: A. Del Mundo to F. Roxas St
500.00
500.00
3,500
600%
C-7
500.00
500.00
2,750
450%
C-8
450.00
450.00
2,750
511%
C-8
400.00
400.00
2,275
587%
C-8
310.00
310.00
1,550
400%
C-10
150.00
150.00
850
466%
R-6
150.00
150.00
850
466%
R-6
SIXTH AVENUE
SUSANO STREET
THIRD AVENUE
Copyright 1994-2013
Taxation 2012
48
07 - GRACE PARK DISTRICT
A. CANDIDO ST.
200.00
200.00
1,200
500%
R-4
Fr: Nadurata to Galauran
200.00
200.00
1,200
500%
R-4
Fr: Galauran to PNR Track
160.00
160.00
850
431%
R-6
200.00
200.00
1,200
500%
R-4
Fr: Nadurata to Baltazar
200.00
200.00
1,200
500%
R-4
Fr: Baltazar to Galauran
200.00
200.00
1,200
500%
R-4
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
500.00
500.00
3,500
600%
C-7
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Galauran to Sevilla St
160.00
160.00
850
431%
R-6
400.00
400.00
2,275
587%
C-8
360.00
360.00
2,200
511%
C-9
200.00
200.00
1,200
500%
R-4
Fr: Nadurata to Galauran St
200.00
200.00
1,200
500%
R-4
160.00
160.00
850
431%
R-6
A. DEL LEON STREET
A. DEL MUNDO STREET
BERNADETTE STREET
C. CORDERO STREET
CAPAS STREET
CORREGIDOR STREET
Copyright 1994-2013
Taxation 2012
49
200.00
200.00
1,200
500%
R-4
Fr: Nadurata to Galauran St
200.00
200.00
1,200
500%
R-4
160.00
160.00
850
431%
R-6
Fr: 7th Ave. to 8th Ave
300.00
300.00
1,550
416%
C-10
Fr: 8th Ave to Bernadette
200.00
200.00
1,550
675%
C-10
Fr: Bernadette to Masabelle
200.00
200.00
1,550
675%
C-10
Fr: Masabelle to De Leon St
200.00
200.00
1,550
675%
C-10
Fr: De Leon to 9th Ave
260.00
200.00
1,550
675%
C-10
Fr: 9th Ave to Candido St
200.00
200.00
1,550
675%
C-10
Fr: Candido to Capa St
200.00
200.00
1,550
675%
C-10
Fr: Capa to Corregidor St
200.00
200.00
1,550
675%
C-10
Fr: Corregidor to 10th Ave
200.00
200.00
1,550
675%
C-10
700.00
700.00
4,000
471%
C-6
Fr: J. Teodoro to A. Del Mundo
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
Fr: F. Roxas to Cordero St
440.00
440.00
3,500
695%
C-7
440.00
440.00
3,500
695%
C-7
Fr: Sevilla to D. Aquino St
440.00
440.00
2,750
525%
C-8
360.00
360.00
2,200
511%
C-9
200.00
200.00
2,000
900%
R-3
200.00
200.00
1,200
500%
R-4
160.00
160.00
850
431%
R-6
450.00
450.00
3,500
677%
C-7
430.00
430.00
3,500
714%
C-7
200.00
200.00
1,200
500%
R-4
D. AQUINO STREET
EIGHT AVENUE
F. ROXAS ST.
IPIL ST.
J. TEODORO STREET
Copyright 1994-2013
Taxation 2012
50
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
600.00
600.00
4,000
566%
C-6
250.00
250.00
1,550
520%
C-10
Fr: 8th Ave to Bernadette St
250.00
250.00
1,550
520%
C-10
Fr: Bernadette to Masabella St
250.00
250.00
1,550
520%
C-10
Fr: Masabelle to A. De Leon St
250.00
250.00
1,550
520%
C-10
Fr: A. De Leon to 9th Ave
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
Fr: Candido to Capas St
250.00
250.00
1,550
520%
C-10
Fr: Capas to Corregidor St
250.00
250.00
1,550
520%
C-10
250.00
250.00
1,550
520%
C-10
260.00
260.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Galauran to Santiago St
160.00
160.00
1,200
650%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Rizal Ave to J. Teodoro St
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
Fr: A. Del Mundo to P. Sevilla
500.00
500.00
3,500
600%
C-7
450.00
450.00
2,750
511%
C-8
300.00
300.00
2,200
1000%
C-9
250.00
250.00
2,000
700%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
850
431%
R-6
L. NADURATA STREET
MASABELLE STREET
NARRA ST.
NINTH AVENUE
P. GALAURAN STREET
Copyright 1994-2013
Taxation 2012
51
180.00
180.00
1,200
566%
R-4
Fr: Ipil St to Yakal St
180.00
180.00
1,200
566%
R-4
Fr: Yakal St to Narra St
180.00
180.00
1,200
566%
R-4
Fr: Narra St to 8th Ave
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
Fr: Bernadette to Massabelle
180.00
180.00
1,200
566%
R-4
Fr: Masabelle to A. De Leon
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
Fr: 9th Ave to A. Candido St
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
Fr: Capas St to Corregidor St
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
260.00
260.00
1,550
496%
C-10
Fr: 9th to 10th Ave
400.00
400.00
2,350
488%
I-2
400.00
400.00
2,350
488%
I-2
400.00
400.00
2,350
488%
I-2
Fr: 9th Ave to A. Candido
200.00
200.00
1,200
500%
R-4
Fr: A. Candido to Capas St
200.00
200.00
1,200
500%
R-4
Fr: Capas to Corregidor
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
1,420.00
1,420.00
7,490
427%
C-3
1,420.00
1,420.00
8,580
504%
C-2
1,420.00
1,420.00
8,580
504%
C-2
200.00
200.00
1,200
500%
R-4
P. BURGOS ST
Fr: Santiago to PNR Track
P. SEVILLA STREET
R. SANTIAGO ST.
S. BALTAZAR STREET
Fr: 7th Ave to Ipil St
Copyright 1994-2013
Taxation 2012
52
Fr: Ipil St to Yakal
200.00
200.00
1,200
500%
R-4
Fr: Yakal St to Narra St
200.00
200.00
1,200
500%
R-4
Fr: Narra St to 8th Ave
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Bernadette to Masabelle
200.00
200.00
1,200
500%
R-4
Fr: Masabelle to A. De Leon
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Capas to Corregidor St
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Rizal Ave to J. Teodoro
700.00
700.00
5,000
614%
C-5
600.00
600.00
4,000
566%
C-6
Fr: Del Mundo to F. Roxas St
500.00
500.00
3,500
600%
C-7
Fr: F. Roxas to Cordero St
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
Fr: Galauran to Santiago St
260.00
260.00
1,550
496%
C-10
160.00
160.00
850
431%
R-6
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
TENTH AVENUE (SOUTH)
V. SEVILLA STREET
Fr: Bernadette to 9th Ave
YABUT STREET
YAKAL ST.
08 - CALAANAN (WEST) DISTRICT
Copyright 1994-2013
Taxation 2012
53
ABBEY ROAD
Fr: Samson Road to Heroes Del 96
250.00
250.00
1,550
520%
C-10
480.00
480.00
3,500
629%
C-7
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,350
683%
I-2
Fr: 11th Ave to End
200.00
200.00
1,200
500%
R-4
Fr: 10th Ave to G. Del Pilar
250.00
250.00
1,200
380%
R-4
Fr: G. Del Pilar to Vivera St
250.00
250.00
1,200
380%
R-4
Fr: Vivera to Heroes Del 96
200.00
200.00
1,200
380%
R-4
200.00
200.00
1,200
500%
R-4
A DEL MUNDO STREET

Fr: 10th Ave to Apostol St
AGLIPAY STREET
Fr: 10th Ave to C. Apostol
ARCE STREET
Fr: Gonzales St to Heroes Del 96
R. VICTORIO STREET
Fr: 10th Ave to End
BULACAN STREET
Fr: 10th Ave to End
C. CORDERO STREET
C. APOSTOL STREET
D. AQUINO STREET
Fr: 10th Ave to End
DELAS ALAS STREET
Copyright 1994-2013
Taxation 2012
54
Fr: Gonzales to Heroes Del 96
160.00
160.00
1,200
650%
R-4
700.00
700.00
4,000
614%
C-6
400.00
400.00
3,500
775%
C-7
Fr: A. Del Mundo to End
340.00
340.00
2,750
708%
C-8
390.00
390.00
2,350
502%
C-9
700.00
700.00
4,000
471%
C-6
Fr: J. Teodoro to Pepe St
400.00
400.00
3,500
775%
R-7
Fr: Pepe St to Jacinto St
390.00
390.00
3,500
797%
C-7
400.00
400.00
2,750
587%
C-8
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
1,200
650%
R-4
Fr: Heroes Del 96 to Villanueva St
160.00
160.00
1,200
650%
R-4
Fr: Villanueva to Virata St
160.00
160.00
1,200
650%
R-4
Fr: Virata to Gazaon St
160.00
160.00
1,200
650%
R-4
ELEVENTH AVENUE
F. ROXAS STREET
FLORENCIA STREET
FRANCISCO STREET
Fr: Samson Road to Palon St
G. DEL PILAR STREET
G. ALVAREZ STREET
Fr: C. Apostol St to End
GEN. GARCIA STREET
Fr: Gen Alvarez St to End
GONZALES STREET
Copyright 1994-2013
Taxation 2012
55
Fr: Gazaon to Delas Alas St
160.00
160.00
1,200
650%
R-4
Fr: Delas Alas to Farley St
160.00
160.00
1,200
650%
R-4
Fr: Farley to Calaanan St
160.00
160.00
1,200
650%
R-4
Fr: Calaanan to Arce St
160.00
160.00
1,200
650%
R-4
Fr: Arce to Samat St
160.00
160.00
1,200
650%
R-4
Fr: Samat to Villarosa St
160.00
160.00
1,200
650%
R-4
Fr: 10th Ave to C. Apostol St
250.00
250.00
1,200
380%
R-4
Fr: C. Apostol to Gonzales St
250.00
250.00
1,200
380%
R-4
600.00
600.00
4,000
566%
C-6
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,350
683%
I-2
Fr: 11th Ave to P. Gomez St
180.00
180.00
1,200
566%
R-4
Fr: P. Gomez to Lucia St
180.00
180.00
1,200
566%
R-4
HEROES DEL '96 STREET
J. TEODORO STREET
L. NADURATA STREET
M HIZON STREET
Fr: 10th Ave to C. Apostol St
MALONZO STREET
Fr: Heroes Del '96 to Samson Road
PALON STREET
Fr: S. Baltazar to Francisco
P. SEVILLA STREET
PABLO STREET
Copyright 1994-2013
Taxation 2012
56
300.00
300.00
2,350
683%
I-2
160.00
160.00
1,200
650%
R-4
1,500.00
1,500.00
8,580
472%
C-2
Fr: 11th Ave to Florencia St
1,500.00
1,500.00
8,580
472%
C-2
Fr: Florencia to Victory line
1,500.00
1,500.00
8,580
472%
C-2
1,600.00
1,600.00
8,580
436%
C-2
2,000.00
2,000.00
9,500
375%
C-1
200.00
200.00
1,200
500%
R-4
Fr: Bonifacio Circle
2,000.00
2,000.00
9,500
375%
C-1
Fr: Bonifacio Monument to Abella St
1,500.00
1,500.00
8,580
472%
C-2
Fr: Abella St to Francisco St
1,500.00
1,500.00
7,490
399%
C-3
Fr: Francisco to F. Torres St
850.00
850.00
6,400
652%
C-4
Fr: F. Torres to Villarosa St
850.00
850.00
5,000
488%
C-5
Fr: Villarosa to Heroes Del '96
500.00
500.00
4,000
700%
C-6
Fr: Heroes Del '96 to Malonzo St
400.00
400.00
4,000
900%
C-6
Fr: Malonzo to Abbey Road
340.00
340.00
4,000 1,076%
C-6
Fr: Abbey Road to PNR Track
340.00
340.00
3,500
929%
C-7
200.00
200.00
1,200
500%
R-4
700.00
700.00
5,000
614%
C-5
650.00
650.00
4,000
515%
C-6
Fr: A. Del Mundo to F. Roxas St
500.00
500.00
3,500
600%
C-7
GUIZON STREET
Fr: Gonzales to Heroes Del '96
Fr: Bonifacio Monument to

Victory Liner Boni. Circle
S. BALTAZAR STREET
Fr: 10th Ave to Palon St
SAMSON ROAD
STOTSENBERG STREET
Fr: 10th Ave to End
TENTH AVENUE (NORTH)
Copyright 1994-2013
Taxation 2012
57
450.00
450.00
3,500
677%
C-7
Fr: C. Cordero to Pablo St
450.00
450.00
3,500
677%
C-7
Fr: Pablo to F. Sevilla St
450.00
450.00
3,500
677%
C-7
Fr: F. Sevilla to Bulacan St
450.00
450.00
3,500
677%
C-7
Fr: Bulacan to D. Aquino St
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
Fr: Nadurata to Stotsenberg St
340.00
340.00
2,750
708%
C-8
Fr: Stotsenberg to Baltazar St
340.00
340.00
2,750
708%
C-8
Fr: Baltazar to Heroes Del '96
340.00
340.00
2,750
708%
C-8
Fr: Heroes Del '96 to Aglipay
340.00
340.00
2,750
708%
C-8
Fr: Aglipay to Vivora
300.00
300.00
2,200
633%
R-9
Fr: Vivora to Gen Del Pilar
250.00
250.00
2,200
780%
R-9
Fr: Gen Del Pilar to H. Hizon
250.00
250.00
2,200
780%
R-9
Fr: H. Hizon St to PNR Track
250.00
250.00
2,200
780%
C-9
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
VILLANUEVA STREET
VILLAROSA STREET
VIVORA STREET
09 - BONIFACIO DISTRICT
ARANETA AVENUE
Fr: Samson Rd to Caimito Rd
400.00
400.00
2,200
450%
C-9
Fr: Caimito Rd to Mango Rd
350.00
350.00
2,200
528%
C-9
Fr: Calle Uno to Calle tres
300.00
300.00
1,550
416%
C-10
Fr: Calle Tres to Raparo St
220.00
220.00
1,550
604%
C-10
NATIVIDAD STREET
Copyright 1994-2013
Taxation 2012
58
BOSTON TECH.
Fr: Drexel Tech to Dunwoody
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: Samson Rd to Univ. Ave
300.00
300.00
2,000
566%
R-3
Fr: Univ Ave to Araneta Ave
300.00
300.00
2,000
566%
R-3
Fr: Araneta Ave to Nangka Rd
300.00
300.00
2,000
566%
R-3
Fr: Nangka Rd to Dagohoy St
300.00
300.00
2,000
566%
R-3
Fr: Dagohoy St to Lapu-lapu St
300.00
300.00
2,000
566%
R-3
Fr: Lapu-lapu to Pio Val.
300.00
300.00
2,000
566%
R-3
Fr: Pio Valenzuela to McArt Hw
300.00
300.00
2,000
566%
R-3
Fr: Pio Val to Mcarthur Highway
400.00
400.00
2,000
400%
R-3
Fr: Mcarthur to B. Natividad
400.00
400.00
2,000
400%
R-3
Fr: B. Natividad to Gen Simon
300.00
300.00
2,000
566%
R-3
Fr: Mcarthur Highway to B. Natividad St
400.00
400.00
2,000
400%
R-3
300.00
300.00
2,000
700%
R-3
Fr: Cor U.E. Tech. Drezel Tech
300.00
300.00
2,000
566%
R-3
Fr: Drezel Tech to Edison Tech
300.00
250.00
2,000
700%
R-3
Fr: Samson Rd to Caimito St
350.00
350.00
2,200
528%
C-9
Fr: Caimito St Mango-Mal-Bdry
300.00
300.00
1,550
416%
C-10
BRIXTON TECH.
Fr: London Tech to Mal Bdry
CAIMITO ROAD
CALLE DOS (CUATRO)
CALLE UNO
CHICAGO TECH.
DAGOHOY STREET
DREXEL TECH.
Copyright 1994-2013
Taxation 2012
59
Fr: U.E. Tech to London Tech.
300.00
300.00
2,000
566%
R-3
Fr: London Tech to Boston Tech
300.00
300.00
2,000
566%
R-3
Fr: Boston Tech to Dunwoody
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: Chicago Tech to U.E. Tech
300.00
300.00
2,000
566%
R-3
Fr: U.E. Tech to Greer Tech
300.00
300.00
2,000
566%
R-3
Fr: Greer Tech to London Tech
300.00
300.00
2,000
566%
R-3
Fr: London Tech to Mal. Bdry.
300.00
300.00
2,000
566%
R-3
Fr: Samson Road to Calle Uno
400.00
400.00
3,500
775%
C-7
Fr: Calle Uno to Calle Tres
300.00
300.00
2,200
633%
C-9
Fr: Calle Tres to Reparo St
250.00
250.00
2,200
780%
C-9
300.00
300.00
2,000
566%
R-3
Fr: Samson Road to Caimito St
400.00
400.00
2,750
566%
C-8
Fr: Caimito St to Mango-Rd-Mal
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
2,000.00
2,000.00
9,500
375%
C-1
DUNWOODY TECH.
Fr: Drexel Tech to Mal Bdry
EDISON TECH.
GEN. SIMON STREET
GREER TECH.
Fr: London Tech to Edison Tech
LAPU-LAPU STREET
LONDON TECH.
Fr: Drezel Tech to Cor Brixton Tech
Fr: Cor Brixton Tech to Greer
Tech to Edison Tech
MCARTHUR HIGHWAY (EAST)
Copyright 1994-2013
Taxation 2012
60
1,600.00
1,600.00
8,580
436%
C-2
Fr: Market Road to Calle Uno
Bonifacio Monument to Market Road
1,560.00
1,560.00
7,490
380%
C-3
Fr: Calle Uno to Calle Dos
1,500.00
1,500.00
5,000
233%
C-5
Fr: Calle Dos to Reparo St
1,000.00
1,000.00
2,750
175%
C-8
740.00
740.00
2,750
271%
C-8
Bonifacio Circle
2,000.00
2,000.00
9,500
375%
C-1
Fr: Bonifacio Monumento to Caimito Road
1,600.00
1,600.00
8,580
436%
C-2
1,500.00
1,500.00
6,400
326%
C-4
- 1,000.00
2,750
175%
C-8
Fr: Reparo St to Mal. Bdry.

MCARTHUR HIGHWAY (WEST)
Fr: Caimito Rd. to Gen

P. Valenzuela St (Calle 4)
Fr: Gen P. Valenzuela to (Calle 4) Reparo Road

Fr: Reparo Road to Malabon Bdry.
740.00
740.00
2,750
271%
C-8
Fr: Dunwoody Tech. to Mal. Bdry. to Univ.
300.00
300.00
2,000
566%
R-3
Fr: Univ. Ave. to Araneta Ave.
300.00
300.00
2,000
566%
R-3
Fr: Araneta Ave. to Nangka Btl
300.00
300.00
2,000
566%
R-3
Fr: Nangka Btl to Dagohoy St.
300.00
300.00
2,000
566%
R-3
Fr: Dagohoy to Lapu-lapu St.
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: Samson Rd. to Caimito Rd.
400.00
400.00
2,750
587%
C-8
Fr: Caimito Road to Calle Dos
300.00
300.00
2,200
633%
C-9
Fr: McArthur Highway to B. Natividad St
350.00
350.00
2,000
471%
R-3
250.00
250.00
2,000
700%
R-3
MANGO ROAD
NANGKA ROAD
Fr: Caimito St. to Malabon Bdry
P. BONIFACIO ST.
PIO VALENZUELA ST.
REPARO STREET
Copyright 1994-2013
Taxation 2012
61
SAMSON ROAD
Fr: PNR Crossing to U.E. Tech
400.00
400.00
3,500
775%
C-7
Fr: U.E. Tech to Caimito Road
400.00
400.00
3,500
755%
C-7
Fr: Caimito Road to Univ Ave
400.00
400.00
4,000
900%
C-6
Fr: Univ Ave to Araneta Ave
600.00
600.00
4,000
566%
C-6
Fr: Araneta Ave to Bonifacio
600.00
600.00
5,000
733%
C-5
Fr: Bonifacio to Dagohoy St
740.00
740.00
6,400
764%
C-4
Fr: Lapu-lapu to Dagohoy St
740.00
740.00
6,400
764%
C-4
Fr: Pio Val. to Lapu-lapu St
1,560.00
1,560.00
7,490
380%
C-3
Fr: Bonifacio Circle to P. Valenzuela
1,600.00
1,600.00
8,580
436%
C-2
2,000.00
2,000.00
9,500
375%
C-1
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,000
471%
R-3
2,000.00
2,000.00
9,500
375%
C-1
Fr: B. Monumento to Gen Simon
1,600.00
1,600.00
8,580
436%
C-2
Fr: Gen Simon to Asuncion St
1,560.00
1,560.00
7,490
380%
C-3
650%
R-4
U.E. TECH
Fr: Samson Rd. to Cor. Chicago
Tech and Drexel Tech.
Fr: Chicago Tech & Drexel
Tech. to Edison Tech
Fr: Edison Tech. to Malabon Bdry.
UNIVERSITY AVENUE
Fr: Caimito Rd. to Mango Rd.
Malabon Boundary
SAMSON ROAD (NORTH EAST) - EDSA
10 - MORNING BREEZE DISTRICT
ARAYAT STREET
Fr: Asuncion to Reparo St
Copyright 1994-2013
160.00
160.00
Taxation 2012
1,200
62
ASUNCION STREET
Fr: Samson Road to Pedestrian Lane
300.00
300.00
2,000
566%
R-3
Fr: Pedestrian Lane to Pilar St
300.00
300.00
2,000
566%
R-3
Fr: Pilar to Paz St
300.00
300.00
2,000
566%
R-3
Fr: Paz St to Concepcion St
300.00
300.00
2,000
566%
R-3
Fr: Loreto to Pedestrian Lane
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: Pilar St to Asuncion St
260.00
260.00
2,000
669%
R-3
Fr: Asuncion to Malabon Bdry
260.00
260.00
1,200
361%
R-4
Fr: Samson Road to Calle 1
400.00
400.00
3,500
775%
C-7
Fr: Calle 1 to Calle 2
350.00
350.00
2,200
528%
C-9
Fr: Samson Road to Loreto St
350.00
350.00
2,200
528%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: Asuncion to Reparo-Mal Bdry
300.00
300.00
1,200
300%
R-4
Fr: Loreta to Pedestrian Lane
260.00
260.00
2,000
669%
R-3
Fr: Pedestrian lane to Pilar St
260.00
260.00
2,000
669%
R-3
Fr: Asuncion to Monserrat St
300.00
300.00
2,200
633%
C-9
Fr: Monserrat to Guadalupe St
300.00
300.00
2,200
633%
C-9
Fr: Guadalupe St to Paz St
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
Fr: Concepcion to Gen. Tinio St
300.00
300.00
2,200
633%
C-9
CONCEPCION STREET
GEN ROSENDO SIMON STREET
GEN TINIO STREET
GUADALUPE STREET
LORETO STREET
Copyright 1994-2013
Taxation 2012
63
MONSERRAT STREET
250.00
250.00
2,000
780%
C-9
250.00
250.00
2,000
700%
R-3
Fr: Pilar St to Paz St
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
Fr: Asuncion to Monserrat St
160.00
160.00
2,200 1,275%
C-9
160.00
160.00
2,200 1,275%
C-9
160.00
160.00
2,200 1,275%
C-9
160.00
160.00
2,200 1,275%
C-9
160.00
160.00
2,200 1,275%
C-9
Fr: Asuncion St to Monserrat St
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
250.00
250.00
2,000
700%
R-3
Fr: Paz St to Gen. Tinio St
250.00
250.00
2,000
700%
R-3
Fr: Gen R. Simon to Arayat St
150.00
150.00
1,200
700%
R-4
Fr: Arayat to Concepcion St
150.00
150.00
1,200
700%
R-4
150.00
150.00
1,200
700%
R-4
Fr: Gen. R. Simon to Asuncion
780.00
780.00
7,490
860%
C-3
Fr: Asuncion to Gen. Tinio St
780.00
780.00
6,400
720%
C-4
PAZ STREET
PEDESTRIAN LANE
PILAR STREET
REPARO STREET
SAMSON ROAD
TIRAD PASS
Copyright 1994-2013
Taxation 2012
64
Fr: Asuncion St to Gen Tinio St
250.00
250.00
2,000
700%
R-3
11 - CALAANAN (EAST) DISTRICT
A. DE JESUS STREET
Fr: Samson Road to T. Jacinto
310.00
310.00
2,200
609%
C-9
Fr: T. Jacinto to William Shaw
310.00
310.00
2,200
609%
C-9
Fr: William Shaw to S. Asistio
310.00
310.00
2,200
609%
C-9
Fr: S. Asistio to 12th Ave
310.00
310.00
2,200
609%
C-9
230.00
230.00
2,200
856%
C-9
400.00
400.00
3,500
775%
C-7
Fr: T. Jacinto to W. Shaw St
350.00
350.00
2,750
685%
C-8
Fr: W. Shaw to Macabagdal St
350.00
350.00
2,750
685%
C-8
Fr: Macabagdal to S. Asistio St
350.00
350.00
2,200
528%
C-9
Fr: S. Asistio to Panganiban St
350.00
350.00
2,200
528%
C-9
Fr: Panganiban to E. Rivera St
350.00
350.00
2,200
528%
C-9
Fr: E. Rivera to 12th Ave
350.00
350.00
2,200
528%
C-9
Fr: San Diego to B. Serrano St
300.00
300.00
2,000
566%
R-3
Fr. B. Serrano to A. De Jesus
230.00
230.00
2,000
769%
R-3
Fr: A. De Jesus to U. Plata St
230.00
230.00
2,000
769%
R-3
Fr: U. Plata to Biglang-awa St
230.00
230.00
2,000
769%
R-3
2,000.00
2,000.00
9,500
375%
C-1
Fr: B. Monumento to Bustamante St
1,600.00
1,600.00
8,580
436%
C-2
Fr: Bustamante St to 12th Ave
1,560.00
1,560.00
8,580
450%
C-2
1,500.00
1,500.00
8,580
472%
C-2
A. MAXIMO STREET
Fr: L. Bustamante St to
Benin St to B. San Diego
B. BIGLANG-AWA STREET
B. MACABAGDAL STREET
RIZAL AVENUE EXT.
Copyright 1994-2013
Taxation 2012
65
1,500.00
1,500.00
7,490
399%
C-3
500.00
500.00
3,500
600%
C-7
450.00
450.00
3,500
677%
C-7
Fr: W. Shaw St to Macabagdal St
400.00
400.00
3,500
775%
C-7
Fr: Macabagdal to S. Asistio St
400.00
400.00
3,500
775%
C-7
Fr: S. Asistio to Tolentino St
400.00
400.00
3,500
775%
C-7
Fr: Tolentino St to 12th Ave
400.00
400.00
3,500
775%
C-7
300.00
300.00
3,500
600%
C-7
300.00
300.00
2,000
566%
R-3
Fr: Rizal Ave Ext to Maximo St
700.00
700.00
4,000
471%
C-6
Fr: Maximo St to Austria St
500.00
500.00
4,000
700%
C-6
Fr: Austria St to 2nd St.
400.00
400.00
3,500
775%
C-7
Fr: Tolentino to Bustamante St
700.00
700.00
3,500
400%
C-7
Fr: Bustamante St to 12th Ave
700.00
700.00
3,500
400%
C-7
Fr: 2nd St to B. Serrano St
300.00
300.00
2,000
566%
R-3
Fr: B. Serrano St to 6th St
300.00
300.00
2,000
566%
R-3
Fr: 6th St to A. De Jesus St
300.00
300.00
2,000
566%
R-3
B. SERRANO STREET
E. BENIN STREET
Fr: Samson Road to Bustamante
I. TOLENTINO STREET
Fr: 2nd Ave to B. Serrano St
L. BUSTAMANTE STREET
M. AUSTRIA STREET
S. ASISTIO STREET
SAMSON ROAD (EAST) SOUTH EAST (EDSA)

2,000.00
2,000.00
9,500
375%
C-1
Fr: Bonifacio Circle to Benin
1,600.00
1,600.00
8,580
436%
C-2
Copyright 1994-2013
Taxation 2012
66
Fr: Benin St to B. Serrano St
850.00
850.00
7,490
781%
C-3
Fr: B. Serrano to A. De Jesus
650.00
650.00
6,400
884%
C-4
500.00
500.00
6,400 1,180%
C-4
Fr: U. Plata to Biglang-awa St
500.00
500.00
5,000
900%
C-5
Fr: Biglang-awa to Q.C. Bdry.
500.00
500.00
5,000
900%
C-5
Fr: William Shaw to B. Serrano
320.00
320.00
2,000
525%
R-3
Fr: B. Serrano to A. De Jesus St
320.00
320.00
2,000
525%
R-3
320.00
320.00
2,000
525%
R-3
Fr: U. Plata St to Biglang-awa
320.00
320.00
2,000
525%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
350.00
350.00
2,000
471%
R-3
Fr: R.A.E. to 2nd St (M.H. Del Pilar)
350.00
350.00
2,500
614%
R-3
Fr: 2nd St to 3rd St
200.00
200.00
2,000
900%
R-3
Fr: 3rd St to 4th St
200.00
200.00
2,000
900%
R-3
Fr: 4th St to B. Serrano (5th) St
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: A De Jesus to Biglang-Awa
300.00
300.00
2,000
566%
R-3
P. JACINTO STREET
NINTH STREET
Fr: 12th Ave to Macabagdal St
SEVENTH STREET
Fr: 12th Ave to Macabagdal St
SIXTH STREET
Fr: 12th Ave toMacabagdal St
SAN DIEGO STREET
Fr: 12th Ave to Bustamante St
TWELVE AVENUE
U. PLATA STREET
Copyright 1994-2013
Taxation 2012
67
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: Edsa to P Jacinto to W. Shaw
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: U. Plata St to Biglang-Awa
300.00
300.00
2,000
566%
R-3
WILLIAM SHAW STREET
12 - LADY OF GRACE DISTRICT
B. SERRANO (5TH STREET)

400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,200
450%
C-9
Fr: R.A.E. to M.H. Del Pilar St
700.00
700.00
4,000
471%
C-6
Fr: M.H. Del Pilar to Ma. Clara
600.00
600.00
4,000
566%
C-6
Fr: Ma. Clara St to 2nd Ave
500.00
500.00
4,000
700%
C-6
400.00
400.00
3,500
775%
C-7
400.00
400.00
2,750
587%
C-8
Fr: 4th St to B. Serrano St
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,200
450%
C-9
Fr: 6th St to 7th St
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,000
528%
C-9
350.00
350.00
1,200
242%
R-4
350.00
350.00
1,200
242%
R-4
350.00
350.00
1,200
242%
R-4
EIGHT AVENUE
EIGHT STREET
Copyright 1994-2013
Taxation 2012
68
350.00
350.00
1,200
242%
R-4
350.00
350.00
1,200
242%
R-4
Fr: Rizal Ave to M.H. Del Pilar
700.00
700.00
5,000
614%
C-5
Fr: M.H. Del Pilar to 2nd St
600.00
600.00
4,000
566%
C-6
450.00
450.00
3,500
677%
C-7
350.00
350.00
2,750
686%
C-8
Fr: 4th St to B. Serrano St
350.00
350.00
2,750
686%
C-8
Fr: B. Serrano (5th) to 6th St
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,200
633%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
450.00
450.00
3,500
677%
C-7
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
ELEVENTH AVENUE
ELEVENTH STREET
FOURTH STREET
M.H. DEL PILAR STREET
MARIA CLARA STREET
Copyright 1994-2013
Taxation 2012
69
NINTH AVENUE
700.00
700.00
4,000
471%
R-3
600.00
600.00
4,000
566%
C-6
Fr: Ma. Clara to 2nd St
450.00
450.00
4,000
788%
C-6
410.00
410.00
3,500
753%
C-7
410.00
410.00
3,500
753%
C-7
Fr: 4th St to B. Serrano (5th)
350.00
350.00
2,750
685%
C-8
Fr: B. Serrano to 6th St
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,000
471%
R-3
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
8,580
472%
C-2
1,500.00
1,500.00
7,490
399%
C-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
700.00
700.00
4,000
471%
C-6
600.00
600.00
4,000
566%
C-6
Fr: Ma. Clara to 2nd St
450.00
450.00
4,000
788%
C-6
350.00
350.00
3,500
900%
C-7
350.00
350.00
2,750
686%
C-8
Fr: 4th St to B. Serrano (St)
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
RIZAL AVENUE EXT.
SECOND STREET
SEVENTH AVENUE (NORTH)
Copyright 1994-2013
Taxation 2012
70
400.00
400.00
2,200
450%
C-9
400.00
400.00
2,200
450%
C-9
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
810.00
810.00
5,000
517%
C-5
700.00
700.00
4,000
471%
C-6
Fr: Ma. Clara St to 2nd St
600.00
600.00
4,000
566%
C-6
500.00
500.00
3,500
600%
C-7
400.00
400.00
2,750
587%
C-8
Fr: 4th St to B. Serrano (5th)
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
350.00
350.00
2,200
528%
C-9
180.00
180.00
1,200
566%
R-4
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
SEVENTH STREET
SIXTH STREET
TENTH AVENUE
TENTH STREET
THIRD STREET
Copyright 1994-2013
Taxation 2012
71
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
Fr: Rizal Ave. Ext to 2nd St
580.00
580.00
3,500
503%
R-2
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
471%
R-3
TWELVE AVENUE
13 - BAGONG SILANG DISTRICT
AGNO STREET
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,200
633%
C-9
Fr: 6th St to Quezon St
200.00
200.00
1,550
675%
C-10
Fr: Quezon St to Magsaysay St
200.00
200.00
1,550
675%
C-10
Fr: Magsaysay St to 5th Ave
200.00
200.00
1,550
675%
C-10
690.00
690.00
5,000
624%
C-5
160.00
160.00
1,200
650%
R-4
200.00
200.00
1,200
500%
R-4
B. SERRANO (5TH ST)
C. SUSANO STREET
Fr: Rizal Ave Ext to M.H. Del Pilar St
COL. ASISTIO STREET
DAO STREET
Copyright 1994-2013
Taxation 2012
72
EIGHT STREET
300.00
300.00
1,200
300%
R-4
Fr: 6th Ave to Fider St
200.00
200.00
1,200
500%
R-4
Fr: Fider St to Asistio St
200.00
200.00
1,200
500%
R-4
Fr: Asistio St to 6th Ave
200.00
200.00
1,200
500%
R-4
Fr: 6th Ave to Quezon St
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
160.00
160.00
1,200
650%
R-4
400.00
400.00
3,500
775%
C-7
Fr: Ma. Clara to Josefina St
250.00
250.00
2,000
700%
R-3
Fr: Josefina St to 2nd St
250.00
250.00
2,000
700%
R-3
Fr: 2nd St to 9th St
250.00
250.00
2,000
700%
R-3
Fr: Rizal Ave Ext to M.H. Del Pilar St
650.00
650.00
4,000
515%
C-6
500.00
500.00
3,500
600%
C-5
Fr: Ma. Clara to Josefina St
300.00
300.00
2,350
683%
I-2
250.00
250.00
2,350
840%
I-2
Fr: 2nd St to Maligaya Creek
200.00
200.00
1,200
500%
R-4
Fr: 6th ave. to 5th ave.
200.00
200.00
1,200
500%
R-4
Fr: 5th ave. to 4th ave.
200.00
200.00
1,200
500%
R-4
Fr: 4th ave. to 3rd ave.
200.00
200.00
1,200
500%
R-4
Fr: 7th Ave to Carpio St
500.00
500.00
3,500
600%
C-7
Fr: Carpio St to Susano St
500.00
500.00
3,500
600%
C-7
FIDER STREET
FIFTH AVENUE
FOURTH AVENUE
JOSEFINA STREET
M.H. DEL PILAR STREET
Copyright 1994-2013
Taxation 2012
73
Fr: Susano St to 2nd Ave
500.00
500.00
3,500
600%
C-7
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: 7th Ave to Mabalacat
350.00
350.00
2,000
471%
R-3
Fr: Mabalacat St to 6th Ave
350.00
350.00
2,000
471%
R-3
350.00
350.00
2,000
571%
R-3
350.00
350.00
2,000
571%
R-3
Fr: Mabalacat St. to 4th Ave.
350.00
350.00
2,000
571%
R-3
Fr: 4th Ave to 2nd Ave
350.00
350.00
2,000
571%
R-3
690.00
690.00
5,000
624%
C-5
Fr: 7th Ave to Fider St
200.00
200.00
1,200
500%
R-4
Fr: Fider St to Col. Asistio St
200.00
200.00
1,200
500%
R-4
Fr: Col. Asistio to 6th Ave
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,550
675%
C-10
MABALACAT STREET
Fr: Maria Clara St to B. Serrano St (5th St)
MAGSAYSAY STREET
MARIA CLARA
CARPIO STREET
NINTH STREET
NUESTRA SRA. DE GRACIA

QUEZON STREET
Copyright 1994-2013
Taxation 2012
74
Fr: B. Serrano (5th St) to 6th
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
200.00
200.00
1,550
675%
C-10
Fr: 7th Ave to Carpio St
1,260.00
1,260.00
6,400
408%
C-4
Fr: Carpio St to Susano St
1,260.00
1,260.00
6,400
408%
C-4
Fr: Susano St to 5th Ave
1,260.00
1,260.00
6,400
408%
C-4
1,260.00
1,260.00
6,400
408%
C-4
Fr: 4th Ave to 3rd Ave
1,260.00
1,260.00
5,000
296%
C-5
Fr: 3rd Ave to 2nd Ave
1,260.00
1,260.00
5,000
296%
C-5
Fr: 2nd Ave to 1st Ave
700.00
700.00
5,000
614%
C-5
Fr: 1st Ave to 1st Street
600.00
600.00
4,000
566%
C-6
Fr: 1st St. to Manila Bdry.
600.00
600.00
3,500
483%
C-7
600.00
600.00
4,000
566%
C-6
Fr: M.H. Del Pilar to Maligaya Ck
300.00
300.00
2,000
566%
R-3
Fr: 7th Ave to Mabalacat St
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: 4th Ave to 3rd Ave
180.00
180.00
1,200
566%
R-4
690.00
690.00
5,000
624%
C-5
600.00
600.00
4,000
566%
C-6
Fr: Ma. Clara St to 2nd St
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,750
685%
C-8
350.00
350.00
2,750
685%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
RIZAL AVE EXT (EAST)
SECOND AVENUE (EAST)
SECOND STREET
SEVENTH AVENUE (SOUTH)
Copyright 1994-2013
Taxation 2012
75
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,000
471%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
300.00
300.00
3,500 1,067%
C-7
Fr: Ma. Clara St to Josefina St
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
Fr: 3rd St to Agno St
300.00
300.00
2,000
566%
R-3
Fr: Agno St to 4th St
300.00
300.00
2,000
566%
R-3
Fr: 4th to Nstra. Sra. DeGracia
300.00
300.00
2,000
566%
R-3
Fr: Nsra. Sra. DeGracia to 5th St
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
300.00
300.00
1,200
300%
R-4
350.00
350.00
2,000
471%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
690.00
690.00
4,000
480%
C-6
400.00
400.00
2,750
587%
C-8
Fr: Ma. Clara to Maligaya Creek
200.00
200.00
1,200
500%
R-4
SEVENTH STREET
SIXTH AVENUE
SIXTH STREET
THIRD AVENUE
THIRD STREET
Copyright 1994-2013
Taxation 2012
76
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
FOURTH STREET
14 - SAN JOSE DISTRICT
AGUDO STREET
Fr: Tagaytay to Kabatuan St
200.00
200.00
1,200
500%
R-4
Fr: Kabatuan to Q.C. Bdry.
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Kabatuan St to Q.C. Bdry.
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
BANAL STREET
Fr: 9th St to Q.C. Bdry.
BINHAGAN STREET
BUAGAN STREET
BUSA STREET
Fr: Tagaytay St to Q.C. Bdry.
DOME STREET
Copyright 1994-2013
Taxation 2012
77
ISAGAN STREET
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Tagaytay St to Kabatuan St
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
KALANDANG STREET
KAPOK STREET
KLAWIT STREET
MADOKAY STREET
MAUBAN STREET
MT. NATIB STREET
P. HALILI STREET
PAG-ASA STREET
TAGAYTAY STREET (SOUTH)
Copyright 1994-2013
Taxation 2012
78
Fr: Kal-Q.C. Bdry to Agudo St
200.00
200.00
1,200
500%
R-4
Fr: Agudo St to Pag-Asa St
200.00
200.00
1,200
500%
R-4
Fr: Pag-Asa St to Binhagan St
200.00
200.00
1,200
500%
R-4
Fr: Binhagan St to Buagan St
200.00
200.00
1,200
500%
R-4
Fr: Buagan St to Halili St
200.00
200.00
1,200
500%
R-4
Fr: Halili St to Busa St
200.00
200.00
1,200
500%
R-4
Fr: Busa St to Mauban St
200.00
200.00
1,200
500%
R-4
Fr: Mauban St to Kalandang St
200.00
200.00
1,200
500%
R-4
Fr: Kalandang St to Klawit St
200.00
200.00
1,200
500%
R-4
Fr: Klawit St to Mt. Natib St
200.00
200.00
1,200
500%
R-4
Fr: Mt. Natib St to Dome St
200.00
200.00
1,200
500%
R-4
Fr: Dome St to Kapok St
200.00
200.00
1,200
500%
R-4
Fr: Kapok St to Madokoy St
200.00
200.00
1,200
500%
R-4
Fr: Madokoy St to Isagan St
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: 9th St to C. Arellano St
200.00
200.00
1,200
500%
R-4
Fr: C. Arellano St to V. Mapa St
200.00
200.00
1,200
500%
R-4
Fr: V. Mapa St to Q.C. Bdry.
200.00
200.00
1,200
500%
R-4
TAGAYTAY STREET
Fr: Laloma Cemetery to Kabatuan
TAHIMIK STREET (5TH AVE)
15 - GALINO DISTRICT
AZUCENA STREET
Fr: Sampaguita St to Camachili and 10th Ave
200.00
200.00
1,200
500%
R-4
Fr: 9th St to C. Arellano St
300.00
300.00
2,000
566%
R-3
Fr: C. Arellano St to V. Mapa St
300.00
300.00
2,000
566%
R-3
Fr: V. Mapa St Q.C. Bdry.
300.00
300.00
2,000
566%
R-3
BANAL STREET
BATAAN STREET
Copyright 1994-2013
Taxation 2012
79
Fr: Ligaya St to 7th Ave Ext
200.00
200.00
1,200
500%
R-4
Fr: Tahimik St to Banal St
200.00
200.00
1,200
500%
R-4
Fr: Banal St to Ligaya St
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: 9th St. to Ligaya St.
160.00
160.00
1,200
650%
R-4
Fr: Ligaya St. to 7th Ave.
160.00
160.00
1,200
650%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
250.00
250.00
2,000
700%
R-3
Fr: 11th St. to Ilang-Ilang St
300.00
300.00
2,000
566%
R-3
Fr: Ilang-Ilang St. to Sampaguita St.
300.00
300.00
2,000
566%
R-3
Fr: Sampaguita St. to Rosal St
300.00
300.00
2,000
566%
R-3
Fr: Rosa St. to Champaca St.
300.00
300.00
2,000
566%
R-3
Fr: Champaca St. to Mileguas St.
300.00
300.00
2,000
566%
R-3
Fr: Mileguas St. to Kamantigue St.
300.00
300.00
2,000
566%
R-3
C. ARELLANO STREET
CAMACHILI STREET (KAMANTIQUE)

COL. ASISTIO STREET
CHAMPACA STREET
Fr: 11th Avenue to 10th Avenue
DAHLIA STREET
Fr: Sampaguita St. to Azucena St.
DIASNEY STREET
Fr: Bataan St. to 7th Avenue
EIGHT AVENUE
Fr: 9th St. to 10th St.
ELEVENTH AVENUE
Copyright 1994-2013
Taxation 2012
80
Fr: Kamantigue St. to Quezon City Bdry.
300.00
300.00
2,000
566%
R-3
Fr: 12th Avenue to 11th Ave.
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: 10th Avenue to 9th Avenue Ext.
200.00
200.00
1,200
500%
R-4
Fr: 9th St. to Ligaya St.
160.00
160.00
1,200
500%
R-4
Fr: Ligaya St. to 7th Avenue
160.00
160.00
1,200
650%
R-4
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Rosal St. to Camachili St.
200.00
200.00
1,200
500%
R-4
Fr: Camachili St. Quezon City Bdry.
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
Fr: Fider St. Col. Asistio St.
200.00
200.00
1,200
500%
R-4
Fr: Col. Asistio St. to C. Arellano
200.00
200.00
1,200
500%
R-4
Fr: C. Arellano St. to V. Mapa St.
200.00
200.00
1,200
500%
R-4
Fr: V. Mapa St. Quezon City Boundary
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
ELEVENTH STREET
FIDER ST
ILANG-ILANG STREET
J. ABAD SANTOS STREET
JASMIN STREET
KAMANTIGUE STREET
Fr: Azucena St. to Camachili St.
LIGAYA STREET
MILEGUAS STREET
Fr: 11th Avenue to 10th Avenue
Copyright 1994-2013
Taxation 2012
81
NINTH AVENUE
250.00
250.00
2,000
700%
R-3
Fr: 9th Ave. to 8th Ave. Ext.
200.00
200.00
1,200
500%
R-4
Fr: 8th Ave. to 7th Ave. Ext.
200.00
200.00
1,200
500%
R-4
Fr: 7th Ave. to Fider St.
200.00
200.00
1,200
500%
R-4
Fr: Fider St. Col. Asistio St.
200.00
200.00
1,200
500%
R-4
Fr: Col. Asistio St. to Banal St.
200.00
200.00
1,200
500%
R-4
Fr: Banal St. to 5th Avenue
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
Fr: 11th Ave. to 10th Ave.
200.00
200.00
1,200
500%
R-4
Fr: 10th Ave. to Dalia St.
200.00
200.00
1,200
500%
R-4
Fr: Dalia St. to Azucena St.
200.00
200.00
1,200
500%
R-4
350.00
350.00
2,000
471%
R-3
Fr: 10th St. to Fider St.
350.00
350.00
2,000
471%
R-3
Fr: Fider St. to Diusney St
350.00
350.00
2,000
471%
R-3
Fr: Diusney St. to Col. Asistio St.
350.00
350.00
2,000
471%
R-3
NINTH STREET
PAYAPA STREET
Fr: Tahimik St. to Banal St.
ROSAL STREET
SARILI STREET
Fr: 9th Ave. to Payapa St.
SAMPAGUITA STREET
SEVENTH AVENUE
TAHIMIK STREET (5TH AVE.)

Copyright 1994-2013
Taxation 2012
82
Fr: 9th St. to C. Arellano St.
200.00
200.00
1,200
500%
R-4
250.00
250.00
2,000
700%
R-3
250.00
250.00
1,200
380%
R-4
Fr: Tahimik St. to 5th Ave.
250.00
250.00
1,200
380%
R-4
Fr: Banal St. to Ligaya St.
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
TENTH AVENUE
TENTH STREET
V. MAPA STREET
16 - RODRIGUEZ JR. DISTRICT
EIGHT STREET
Fr: 12th Ave. to 11th Avenue
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
300.00
300.00
1,200
300%
R-4
300.00
300.00
1,200
300%
R-4
300.00
300.00
1,200
300%
R-4
Fr: 11th St. to Quezon City Boundary
300.00
300.00
1,200
300%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
ELEVENTH AVENUE
ELEVENTH STREET
NINTH AVENUE
Copyright 1994-2013
Taxation 2012
83
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
180.00
180.00
1,200
566%
R-4
350.00
350.00
2,000
471%
R-3
250.00
250.00
1,200
380%
R-4
200.00
200.00
1,200
500%
R-4
180.00
180.00
1,200
566%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
250.00
250.00
1,200
380%
R-4
NINTH STREET
Fr: 10th St. to 11th Avenue
SARILI STREET
Fr: 9th St. to Payapa St.
TENTH AVENUE
TENTH STREET
TWELVE AVENUE
17 - PACITA DISTRICT
A. CRUZ STREET
Fr: P. Jacinto St. to William Shaw
200.00
200.00
1,200
500%
R-4
Fr: William Shaw to Mariano St
200.00
200.00
1,200
500%
R-4
Fr: J. Mariano St. to Macabagdal St.
200.00
200.00
1,200
650%
R-4
Fr: Macabagdal St. to S. Asistio St.
160.00
160.00
1,200
650%
R-4
Fr: A. Asistio St. to J. Panganiban St.
160.00
160.00
1,200
650%
R-4
Fr: J. Panganiban St. to E. Rivera St.
160.00
160.00
1,200
650%
R-4
Fr: E. Rivera St. to 12th Ave.
160.00
160.00
1,200
650%
R-4
Copyright 1994-2013
Taxation 2012
84
E. RIVERA STREET
Fr: B. Biglang Awa St. to A. Cruz
160.00
160.00
1,200
650%
R-4
Fr: Samson Rd. to P. Jacinto St.
500.00
500.00
3,500
600%
C-7
Fr: P. Jacinto St. to Shaw St.
400.00
400.00
2,750
587%
C-8
350.00
350.00
2,750
685%
C-8
Fr: Macabagdal St. to Asistio St.
350.00
350.00
2,750
685%
C-8
Fr: S. Asistio St. to J. Panganiban St.
300.00
300.00
2,000
566%
R-3
Fr: J. Panganiban St. to E. Rivera St.
300.00
300.00
2,000
566%
R-3
Fr: E. Rivera St. to 12th Ave.
300.00
300.00
2,000
566%
R-3
Fr: 13th Ave. to Jasmin St.
300.00
300.00
2,000
566%
R-3
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
180.00
180.00
1,200
566%
R-4
380.00
380.00
2,000
426%
R-3
200.00
200.00
1,200
500%
R-4
200.00
200.00
1,200
500%
R-4
B. BIGLANG-AWA STREET
DOROTEO ROAD
Fr: J. Mariano St. to Quezon City Boundary
J. MARIANO STREET
Fr: A. Cruz St. to Quezon City Boundary
JASMIN STREET
Fr: Bo. Biglang-Awa St. to Sampaguita St.
P. JACINTO STREET
Fr: Bo. Biglang-Awa St to A. Cruz
J. PANGANIBAN STREET
S. ASISTIO STREET
SAMSON ROAD
Copyright 1994-2013
Taxation 2012
85
Fr: Bo. Biglang-Awa St to Quezon City Bdry
500.00
500.00
5,000
900%
C-5
200.00
200.00
1,200
500%
R-4
300.00
300.00
2,000
566%
R-3
300.00
300.00
2,000
566%
R-3
TWELVE AVENUE
Fr: A. Cruz to Bo. Biglang-Awa St
MACABAGDAL STREET
WILLIAM SHAW STREET
18 - BAGONG BARRIO DISTRICT
D. ARELLANO STREET
Fr: Samson Rd. to Tirad Pass St.
400.00
400.00
2,750
587%
C-8
Fr: Tirad Pass St. to Zapote St.
300.00
300.00
2,200
633%
C-9
Fr: Zapote St. to Adelfa St.
200.00
200.00
1,200
500%
R-4
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
200.00
200.00
1,200
500%
R-4
Fr: Adelfa St. to Reparo St.-Malabon Bdry.
130.00
130.00
1,200
823%
R-4
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
DON VICENTE ANG STREET
GEN. CONCEPCION STREET
GEN. EVANGELISTA STREET
Copyright 1994-2013
Taxation 2012
86
Fr: Zapote St. to Malolos Ave.
130.00
130.00
850
554%
R-6
Fr: Malolos Ave. to Panday Pira St.
130.00
130.00
850
554%
R-6
Fr: Panday Pira St. to Maria de Castro
130.00
130.00
850
554%
R-6
Fr: Maria de Castro St. to Reparo St.-Mal. Bdry 130.00
130.00
850
554%
R-6
400.00
400.00
2,750
587%
C-8
Zapote & Malolos Avenue
300.00
300.00
2,200
633%
C-9
Fr: Malolos Ave. to Adelfa St.
150.00
150.00
850
466%
R-6
Fr: Adelfa St. to Ma. Castro St.
130.00
130.00
850
553%
R-6
Fr: Maria Castro St. to Reparo-Malabon Bdry
130.00
130.00
850
553%
R-6
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
Fr: Zapote St. to Malolos Ave.
130.00
130.00
850
533%
R-6
Fr: Malolos Ave. to Ma. Castro St.
130.00
130.00
850
533%
R-6
Fr: Samson Rd. to Tirad Pass
400.00
400.00
2,750
587%
R-8
360.00
360.00
2,200
511%
R-9
150.00
150.00
2,000 1,233%
R-3
Fr: Adelfa St. to Reparo St.-Malabon Bdry
130.00
130.00
1,200
823%
R-4
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
Fr: Zapote St. to Progreso St.
130.00
130.00
850
454%
R-6
Fr: Progreso St. to Malolos Ave.
100.00
100.00
850
750%
R-6
Fr: Malolos Ave to Panday Pira
100.00
100.00
850
750%
R-6
Fr: Panday Pira St. to Maria de Castro
100.00
100.00
850
750%
R-6
Fr: Maria de Castro St. to Reparo-Mal. Bdry
100.00
100.00
900
750%
R-6
GEN. MALVAR STREET

Fr: Tirad Pass St. to Corner
GEN. MASCARDO STREET
GEN. TINIO STREET
GEN. TIRONA STREET
GREGORIA DE JESUS ST.
Copyright 1994-2013
Taxation 2012
87
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
200.00
200.00
850
325%
R-13
Fr: Progreso St to Malolos Ave.
100.00
100.00
850
750%
R-15
Fr: Malolos Ave. to Panday Pira St.
100.00
100.00
850
750%
R-6
Fr: Panday Pira St. to Maria de Castro St.
100.00
100.00
850
750%
R-6
Fr: Maria de Castro St. to Democracia St.
100.00
100.00
850
750%
R-6
Fr: Democracia St. to Reparo-Mal. Boundary
100.00
100.00
850
750%
R-6
250.00
250.00
1,200
380%
R-4
St to Gen. Malvar Ext
80.00
80.00
850
962%
R-6
Fr: Gen. Malvar St. to Balagtas
80.00
80.00
850
962%
R-6
Fr: Balagtas St. to Gen. Mascardo St.
80.00
80.00
850
962%
R-6
Fr: Gen. Mascardo St. to Gen. Evangelista
80.00
80.00
850
962%
R-6
Fr: Gen. Evangelista St. to Gen. Tirona St.
80.00
80.00
850
962%
R-6
Fr: Gen. Tirona St. to Gen. de Jesus St.
80.00
80.00
850
962%
R-6
Fr: Gen. de Jesus St. to P. Aguilar St.
80.00
80.00
850
962%
R-6
Fr: P. Aguilar St. to Maligaya St
80.00
80.00
850
962%
R-6
Fr: Maligaya St. to Katarungan
80.00
80.00
850
962%
R-6
Fr: Katarungan St. to Banal St.
80.00
80.00
850
962%
R-6
Fr: Banal St. to Tugatog St.
80.00
80.00
850
962%
R-6
Fr: Tugatog St. to Kaunlaran St.
80.00
80.00
850
962%
R-6
Fr: Kaunlaran St. to Tagumpay St.
80.00
80.00
850
962%
R-6
Fr: Tagumpay St. to Pangako St.
80.00
80.00
850
962%
R-6
Fr: Pangako St. to Milagrosa St.
80.00
80.00
850
962%
R-6
Fr: Milagrosa St. to Ramilad St.
80.00
80.00
850
962%
R-6
Fr: Ramilad St. to Inapostol St.
80.00
80.00
850
962%
R-6
Fr: Inapostol St. to Makaneneng St.
80.00
80.00
850
962%
R-6
Fr: Makaneneng St. to Cons St.
80.00
80.00
850
962%
R-6
Fr: Cons St. to North Diversion Road
80.00
80.00
850
962%
R-6
80.00
80.00
850
962%
R-6
KATIPUNAN STREET
MALOLOS AVENUE
Fr: Cor Gen. Malvar St & Zapote
MARIA PONCE STREET

Fr: M. Ponce St. to Gen. Evangelista St.
Copyright 1994-2013
Taxation 2012
88
Fr: Gen. Evangelista St. to J. de Jesus St.
80.00
80.00
850
962%
R-6
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
130.00
130.00
1,200
823%
R-4
Fr: Adelfa St. to Ma. Castro St.
130.00
130.00
1,200
823%
R-4
Fr: M. de Castro St. to Reparo-Mal. Bdry
130.00
130.00
1,200
823%
R-4
250.00
250.00
1,200
380%
R-4
Fr: Tirad Pass to Zapote St.
200.00
200.00
1,200
500%
R-4
100.00
100.00
850
750%
R-6
Fr: Progreso St. to Malolos Ave.
100.00
100.00
850
750%
R-6
Fr: Malolos Ave to Panday Pira
100.00
100.00
850
750%
R-6
Fr: Gen. Tinio St. Gen. Concepcion St.
130.00
130.00
1,200
823%
R-4
Fr: Gen. Concepcion St. to Mariano Ponce St.
130.00
130.00
1,200
823%
R-4
Fr: Mariano Ponce St. to Gen. Malvar St.
130.00
130.00
850
553%
R-6
Fr: Gen. Malvar St. to Gen. Evangelista
130.00
130.00
850
553%
R-6
Fr: Gen. Evangelista St. to Gen. Tirona St.
130.00
130.00
850
553%
R-6
Fr: Gen. Tirona St. to G. De Jesus St.
MARIANO PONCE STREET
P. AGUILAR STREET
REPARO STREET
130.00
130.00
850
553%
R-6
Fr: G. De Jesus St. to Republica
80.00
80.00
850
962%
R-6
Fr: Republica St. to Katarungan
80.00
80.00
850
962%
R-6
Fr: Katarungan St. to Milagrosa
80.00
80.00
850
962%
R-6
Fr: Milagrosa St. to Dita St.
80.00
80.00
850
962%
R-6
Fr: Dita St. to Makaneneng St.
80.00
80.00
850
962%
R-6
Fr: Makaneneng St. to Ilang-Ilang St.
80.00
80.00
850
962%
R-6
Fr: Ilang-Ilang St. to North Diversion Rd.
80.00
80.00
850
962%
R-6
Fr: Gen. Tinio St. to Gen. Concepcion St.
600.00
600.00
6,400
966%
C-4
Fr: Gen. Concepcion St. to D. Arellano St.
600.00
600.00
6,400
966%
C-4
Fr: D. Arellano St. to Gen. Malvar St.
600.00
600.00
6,400
966%
C-4
Fr: Gen. Malvar St. to Tandang Sora St.
600.00
600.00
6,400
966%
C-4
SAMSON ROAD (NORTH)
Copyright 1994-2013
Taxation 2012
89
Fr: Tandang Sora St. to Gen. Mascardo St.
600.00
600.00
6,400
966%
C-4
Fr: Gen. Mascardo St. to Gen. Evangelista St.
600.00
600.00
5,000
733%
C-5
Fr: Gen. Evangelista St. to Don Vicente Ang St. 600.00
600.00
5,000
733%
C-5
Fr: Don Vicente Ang to Gen. Tirona St.
600.00
600.00
5,000
733%
C-5
Fr: Gen. Tirona St. to G. De Jesus St.
600.00
600.00
5,000
733%
C-5
Fr: G. De Jesus St. to Aguilar St.
500.00
500.00
5,000
900%
C-5
Fr: P. Aguilar St. to Katipunan
500.00
500.00
5,000
900%
C-5
Fr: Katipunan St. to Quezon City Bdry.
450.00
450.00
5,000 1,011%
C-5
400.00
400.00
2,750
587%
C-8
300.00
300.00
2,200
633%
C-9
Fr: Gen. Tinio St. to Gen. Concepcion St
300.00
300.00
2,200
633%
C-9
Fr: Gen. Concepcion St. to Mariano St.
300.00
300.00
2,200
633%
C-9
Fr: Mariano Ponce to D. Arellano
300.00
300.00
2,200
633%
C-9
Fr: D. Arellano to Gen. Malvar
300.00
300.00
2,200
633%
C-9
Fr: Gen. Malvar to Tandang Sora
300.00
300.00
2,200
633%
C-9
Fr: Tandang Sora to Mascardo St.
300.00
300.00
2,200
633%
C-9
Fr: G. Mascardo to Evangelista St.
300.00
300.00
2,200
633%
C-9
Fr: G. Evangelista to V. Ang St.
300.00
300.00
2,200
633%
C-9
Fr: V. Ang St. to Gen. Tirona St.
300.00
300.00
2,200
633%
C-9
Fr: Gen. Tirona to G. De Jesus
300.00
300.00
2,200
633%
C-9
Fr: G. De Jesus to P. Aguilar
300.00
300.00
2,200
633%
C-9
Fr: P. Aguilar to Q.C. Bdry.
200.00
200.00
1,200
500%
R-4
Fr: G. Tinio to G. Concepcion St.
250.00
250.00
1,200
380%
R-4
Fr: G. Concepcion to M. Ponce St.
250.00
250.00
1,200
380%
R-4
Fr: M. Ponce to D. Arellano St.
250.00
250.00
1,200
380%
R-4
Fr: D. Arellano to G. Malvar
250.00
250.00
1,200
380%
R-4
Fr: G. Malvar to Tandang Sora
250.00
250.00
1,200
380%
R-4
Fr: Tandang Sora to G. Mascardo
250.00
250.00
1,200
380%
R-4
Fr: G. Mascardo to Don V. Ang
250.00
250.00
1,200
380%
R-4
Fr: Don V. Ang to G. Tirona
250.00
250.00
1,200
380%
R-4
Fr: G. Tirona to G. De Jesus St.
250.00
250.00
1,200
380%
R-4
TANDANG SORA STREET
TIRAD PASS STREET
ZAPOTE STREET
Copyright 1994-2013
Taxation 2012
90
Fr: G. De Jesus to P. Aguilar
250.00
250.00
1,200
380%
R-4
B. KALOOKAN - II
19 - BAESA DISTRICT
BAESA ROAD
130.00
350.00
680
94%
R-8
80.00
300.00
540
80%
R-9
TO REPARO ST.
70.00
200.00
540
170%
R-9
INTERIOR LOTS
50.00
150.00
450
200%
R-10
RAWLAND
20.00
80.00
270
237%
R-26
Alta Vista
120.00
580.00
1,090
87%
R-5
Bairan Subd.
120.00
580.00
1,090
87%
R-5
Baguinguinto Complex
120.00
580.00
1,090
87%
R-5
Eternal Garden
120.00
580.00
1,090
87%
R-5
Del Rey Ville
120.00
580.00
1,090
87%
R-5
P.H.H.C. Complex
120.00
380.00
680
78%
R-8
Ruby Ville
120.00
470.00
850
80%
R-6
Sta. Quiteria Vil.
100.00
580.00
1,090
87%
R-5
STA. QUITERIA ROAD

NORTH DIV. RD. TULLAHAN RIVER
SUBDIVISIONS
LOCATION ROAD SUBDIVISION
20 - TALIPAPA DISTRICT
Ramoy Road
110.00
350.00
680
94%
R-8
Tandang Sora Road
70.00
300.00
540
80%
R-9
Interior Lots
50.00
200.00
450
125%
R-10
Rawlands
20.00
80.00
270
237%
R-11
GSIS Hills
110.00
580.00
1,090
88%
R-5
Interville Subdivision
110.00
470.00
850
80%
R-6
Ramoy Subdivision
110.00
470.00
850
80%
R-6
Rockville Compound
110.00
470.00
850
80%
R-6
SUBDIVISIONS
Copyright 1994-2013
Taxation 2012
91
Vilillia Comp.
580.00
1,090
88%
R-5
21 - KAYBIGA DISTRICT
Kaybiga Road (Polo Novaliches Rd)
120.00
300.00
720
140%
R-7
Barrio Road
70.00
200.00
540
170%
R-9
Interior Lots
50.00
100.00
450
350%
R-10
Rawlands
20.00
80.00
270
237%
R-11
Kalookan Ind'l Subd. (Perulandia)
520.00
990
90%
I-4
MSM Compound (Industrial)
520.00
990
90%
I-4
SUBDIVISIONS
Manotok Subdivision
610.00
1,090
79%
R-5
PLDT (Villa Angelica)
70.00
470.00
850
80%
R-6
Pleasant View Subd.
80.00
580.00
1,090
88%
R-5
610.00
1,090
79%
R-5
Vista Verde
22 - BAGBAGUIN DISTRICT
Bagbaguin Rd (Palo-Nova Rd)
110.00
300.00
540
80%
R-9
Barrio Road
70.00
200.00
540
170%
R-9
Interior Lots
50.00
150.00
450
200%
R10
Rawland
20.00
80.00
270
237%
R-11
580.00
1,090
87%
R-5
70.00
470.00
850
80%
R-6
580.00
990
71%
I-4
SUBDIVISION
Costa Ville
Fermos Subd. (Green Villa Subd)
N.I. Comp. (Ind. Subd.)
23 - LLANO DISTRICT
Barrio (Damong Maliit)
70.00
290.00
540
86%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
Copyright 1994-2013
Taxation 2012
92
SUBDIVISIONS
Bernardo Realty Corporation
120.00
470.00
850
80%
R-6
B.F. Homes Phase II
130.00
580.00
1,090
87%
R-5
Capitol Realty Corp.
60.00
380.00
680
78%
R-8
Del Mundo Valle
60.00
380.00
680
78%
R-8
850
R-6
80.00
380.00
680
78%
R-8
680
R-8
120.00
580.00
1,090
87%
R-5
680
R-8
Mayville Subd.
60.00
380.00
680
78%
R-8
Myrna Subd.
60.00
290.00
680
134%
R-8
Progressive Village
Delmar Golden Hills

Diamond Realty
Inter-Urban Dev't Corp.
Jordan Heights
Jonaville II
60.00
290.00
680
134%
R-8
Sagrado Subd.
470.00
850
80%
R-6
Santa Fe
290.00
680
134%
R-8
Silanganan Subd.
470.00
850
80%
R-6
Sunriser Subd.
580.00
1,090
87%
R-5
Vista Verde North
610.00
1,090
78%
R-5
20.00
80.00
270
237%
R-11
Rawland
24 - DEPARO DISTRICT
Barrio Road
70.00
250.00
540
116%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawlands
20.00
80.00
270
237%
R-11
130.00
580.00
1,090
87%
R-5
470.00
850
80%
R-6
B.F. Homes Phase I
130.00
580.00
1,090
87%
R-5
B.F. Homes Phase III
150.00
580.00
1,090
87%
R-5
Casimiro Townhouse
580.00
1,090
87%
R-5
120.00
470.00
850
80%
R-6
400.00
720
80%
R-7
110.00
470.00
850
80%
R-6
Lucky Homes
380.00
680
78%
R-8
North Crest
380.00
680
78%
R-8
SUBDIVISIONS
Amparo Novaville
Ekson Realty
Cafel's Park
A.R.B. Subd. (Villa Natividad)
Happy Glen Loop Subd.
Copyright 1994-2013
Taxation 2012
93
Pilares Subd. (Pilar Village)
470.00
850
80%
R-6
Premier Hills
850
R-6
St. Dominic Subd. I &II
380.00
680
78%
R-8
60.00
380.00
680
78%
R-8
Townhouse
580.00
1,090
87%
R-5
Standard Comp.
400.00
720
80%
R-7
100.00
470.00
850
80%
R-6
Sto. Tomas Vil. (AlphaDoutsche)
Villa Maria Subd.
25 - BAGUMBONG DISTRICT
Barrio Road
70.00
250.00
540
116%
R-9
Interior Lots
40.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
Bankers Village I
60.00
380.00
680
78%
R-8
Genaro Subd.
70.00
400.00
720
80%
R-7
680
R-8
SUBDIVISIONS
Algo Tower
Capitol Subd.
680
R-8
Celia Subd. (S.W. Marcelo)
80.00
380.00
680
78%
R-8
Congressional Empl. Homesite
80.00
400.00
720
80%
R-7
C.D. Village
290.00
680
134%
R-8
Costa Villa (Ciudad Grande)
680
86%
R-8
Daez Subd.
290.00
680
134%
R-8
60.00
290.00
680
134%
R-8
680
R-8
70.00
400.00
720
80%
R-7
F. De Jesus Subd.
290.00
680
134
R-8
F. Roque Subd.
680
R-8
Forest Park
210.00
680
224%
R-8
Hermosa Subd.
1,090
R-5
Karilagan Subd.
290.00
680
134%
R-8
King's Height Subd.
290.00
680
134%
R-8
60.00
290.00
680
134%
R-8
Maginhawa Vil.
290.00
680
134%
R-8
MBA Comp.
290.00
680
134%
R-8
60.00
290.00
680
134%
R-8
290.00
680
134%
R-8
Domingo Roque Subd.

Doa Aurora Subd.
Esperanza Heights
Ligaya Subd.
Nova Hills
Pangilinan-Pagdatuan Subd.
Copyright 1994-2013
Taxation 2012
94
Perpetual Help Subd.
290.00
680
134%
R-8
Phil. Mem. Park
210.00
680
224%
R-8
Pilar Vil. Subd. III
60.00
380.00
680
78%
R-8
Progressive Village Subd.
60.00
290.00
680
134%
R-8
Rainbow Subd.
470.00
850
80%
R-6
Rosanna Ville
380.00
680
78%
R-8
Sampaguita Subd.
60.00
290.00
680
134%
R-8
Saranay Homes
70.00
380.00
680
78%
R-8
210.00
680
224%
R-8
70.00
380.00
680
78%
R-8
510.00
1,090
113%
R-5
Shelter Ville
Union Housing Project
Vista Verde Phase II
26 - CAMARIN DISTRICT
Barrio Road
60.00
200.00
540
170%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
Almar Subd.
70.00
380.00
680
78%
R-8
Ana Subd.
60.00
290.00
680
134%
R-8
380.00
680
78%
R-19
60.00
290.00
680
134%
R-8
720
R-7
Benaber Subd. (Maligaya Park)
60.00
380.00
680
78%
R-8
Capitol Park Homes (Solid Hms)
60.00
380.00
680
78%
R-8
Brixton Investment
60.00
380.00
680
78%
R-8
Canero Subd.
70.00
380.00
680
78%
R-8
Congressional Model
70.00
210.00
680
224%
R-8
380.00
680
78%
R-8
Constellation Homes
60.00
290.00
680
134%
R-8
Capitol Homesite (Pag-Asa Hst)
60.00
290.00
540
134%
R-8
Dal Rey Ville I
70.00
380.00
680
78%
R-8
Dela Costa Ville (Freedom to Build)
470.00
850
80%
R-6
Diamond Realty
210.00
680
224%
R-8
Dona Helen
380.00
680
78%
R-8
60.00
380.00
680
78%
R-8
290.00
680
134%
R-8
SUBDIVISIONS
Cielito Home Subd.

Balintawak Subd.
Borland Subd.
Carnation Subd.
Franville Subd. 4-A

Franville I
Copyright 1994-2013
Taxation 2012
95
Franville 2-A
380.00
720
89%
R-7
Happy Homes
400.00
720
80%
R-7
Hillcrest Subd.
400.00
720
80%
R-7
Kay Cristina
60.00
290.00
680
134%
R-8
La Forteza Homes
80.00
290.00
680
134%
R-8
Lilies Ville Subd.
60.00
380.00
680
78%
R-8
Maniosa Dev. Corp.
60.00
290.00
680
134%
R-8
Ma. Luisa Subd.
60.00
290.00
680
134%
R-8
Marimar Village
60.00
290.00
680
134%
R-8
Merry Homes Subd.
60.00
400.00
720
80%
R-7
Miramonte Heights
60.00
290.00
680
134%
R-8
Morning Star Subd.
680
R-8
PHHC Subd. I & II
60.00
210.00
680
224%
R-8
Palmera Homes
850
R-6
70.00
290.00
680
134%
R-8
Sacred Heart Village
470.00
850
80%
R-6
North Matrix Village
680
R-8
Thunderbird Subd.
380.00
680
78%
R-8
Urduja Village
80.00
470.00
850
80%
R-6
Villa Angelita Subd.
St. Jude Subd.
60.00
290.00
680
134%
R-8
Villa Magdalena I, II, III
400.00
720
80%
R-7
Villa Susana Subd.
290.00
680
134%
R-8
Queensland Subd.
290.00
680
134%
R-8
Quintos Village
290.00
680
134%
R-8
27 - AMPARO DISTRICT
Quirino Avenue
100.00
300.00
540
80%
R-9
Barrio Road
50.00
250.00
540
116%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
Block 1 to 20
100.00
300.00
680
126%
R-8
Block 21 to 48
80.00
250.00
680
172%
R-8
Block 41 to End
60.00
200.00
680
240%
R-8
SUBDIVISIONS
Copyright 1994-2013
Taxation 2012
96
28 - TALA DISTRICT
Quirino Highway
70.00
200.00
540
170%
R-9
Barrio Road
60.00
150.00
540
260%
R-9
Interior Lots
50.00
150.00
450
200%
R-10
Rawland
20.00
80.00
270
237%
R-11
210.00
680
224%
R-8
Bagong Silang
60.00
210.00
680
224%
R-8
Banker's Village
80.00
290.00
680
134%
R-8
Cafel's Subd.
70.00
290.00
680
134%
R-8
SUBDIVISIONS
Adeline Homes (Clavecilla)
Dela Costa (La Mesa)
680
R-8
Guadanoville Subd.
290.00
680
134%
R-8
Midway Subd.
60.00
210.00
680
224%
R-8
Mountain Heights
60.00
210.00
680
224%
R-8
Pangarap Village
60.00
210.00
680
224%
R-8
680
R-8
380.00
680
78%
R-8
60.00
210.00
680
244%
R-8
Sacred Heart Village

Soldier's Hills Subd./Vic'y Hgts.
Victory Heights (Penber Subd)
SECTION 16.
Appraisal of Improvements. All improvements consisting
of buildings and other structures shall be valued at its current and fair market values
on the basis of the herein schedule of unit building to their use and construction
characteristics and unit values established for its class and sub-class together with the
set of addition and reduction factor:
A.
The following kinds of buildings are hereby established:

1.
RESIDENTIAL CONDOMINIUM individual ownership of a

unit in a multi-unit structure (as an apartment building).
2.
COMMERCIAL CONDOMINIUM joint control of a unit affairs

vested in two (2) or more other units (as in commercial building).
3.
HOTEL a building with more than fifteen sleeping rooms,

usually occupied singly, where transients are provided with
temporary lodging with or without meal and where no provisions
Copyright 1994-2013
Taxation 2012
97
for cooking in any individual suite.

4.
CONVENTION HALL a large room for assembly, usually

equipped with seats.
4a.
AUDITORIUM a room, hall, or building used for

lectures, speeches, concerts, etc.
4b.
CLUBHOUSE a place of business, hence, a firm or

commercial establishment.
4c.
THEATER a building expressly designed where play,

operas, motion pictures, etc. are presented.
5.
HOSPITAL a building or institution where sick or injured

persons are given medical or surgical care.
6.
APARTELLE same as apartment building.

6a.
7.
OFFICE BUILDING a building mainly for stores and/or offices.

7a.
B.
APARTMENT BUILDING designed for dwelling of four

(4) or more families living independently on one another
and doing their household chores independently in their
particular premises with one (1) or more common entrances.
BANK an establishment for the custody, loans, exchange

or issue of money, extension of credit, and for facilitating
the transmission of funds by draft or bills of exchange.
The following are the standards specifications in addition to structural

specification of buildings:
1.
Copyright 1994-2013
EXTERNAL WALLS
a.
On concrete or hollow block (cement, ceramic or adobe)

mortar finishing painted with locally manufactured paints.
b.
Doubled walled portion of tanguile or lauan plywood or its

equivalent, painted or varnished with locally manufactured
paints or varnish.
Taxation 2012
98
2.
3.
4.
5.
CEILING
a.
Plain cement ceiling painted with locally made paints

beneath concrete floors.
b.
Beneath wooden floor or roof framing tanguile or plywood,

painted with locally made paints.
DOORS
a.
Exterior Tanguile, lauan, or its equivalent ordinary

finished panel.
b.
Interior Tanguile, lauan, plywood flush type.
WINDOWS
a.
For Type I, II, and III-A buildings, simple design steel glass
with iron grills.
b.
For Type II-B, III-C, and III-D wood glass.
c.
For Type II-E wood capiz.
FLOORING
a.
On fill and slab floor cement finish.
b.
For Type II down to Type III-b kiln dried.
c.
Other Type sun dried.
6.
ELECTRICAL AND PLUMBING Philippine made materials and

fixtures.
7.
TOILET and BATH same as above.

Waistcoating 1.50 meters high, locally manufactured
white tiles.
Toilet and bath for the first 60 sq. m. of floor area or for
every two (2) bedrooms of more or less twelve (1) sq. m. reach.
Copyright 1994-2013
Taxation 2012
99
8.
CATHEDRAL a church that contains the official throne of the

bishop and that is the principal church of the diocese.
8a.
CHURCH a building set apart for public especially

Christian worship.
8b.
CHAPEL a building or portion of a building or

institution (as a palace, hospital, college etc.) as apart for
private devotion and often also for private religious
services.
9.
RESTAURANT an establishment where refreshment or meals

may be procured by public, a public eating house.
10.
FUNERAL PARLORS a building pertaining to or befitting a

funeral, a place where funeral services are rendered.
11.
SCHOOL a building or group of building in which school are

conducted.
12.
ONE FAMILY DWELLING a detached building for exclusive

use by one (1) family.
13.
GASOLINE STATION a place for the sale of gasoline, oil,

services, etc., for motor vehicles; an area set for motor vehicles
where it can be left.
14.
DUPLEX DWELLING a detached building designed for use by

two (2) families living independently from each other.
(Note :
16.
SUPERMARKET large food store in which shoppers serve

themselves from open shelves and pay for their purchase at the
exit.
16a.
17.
Copyright 1994-2013
Item number 15 omitted in the original.)
SHOPPING BUILDING a building where a variety of

goods are offered for sale usually a commercial complex.
MOTEL a lodging house with a garage composed of several

independent living-sleeping quarters.
Taxation 2012
100
18.
ACCESSORIA OR ROW HOUSE a one or two storey building

divided into a row or independent units with independent entrances
for each unit. (A three storey of this type may be classified as an
apartment for appraisal purposes.
19.
COLD STORAGE a building designed for storage of perishable

food, etc.
20.
GYMNASIUM a building containing appropriate space and

equipment for various indoor sports activities associated with a
program of physical education and typically including spectator
accommodations, locker and shower rooms.
20a.
RECREATIONAL BUILDING a building which house

any form of play, amusement or relaxation, used for this
purpose, as games, sports, hobbies, reading, etc.
20b.
COCKPIT a place for cockfighting.
21.
HANGAR a shed or other shelter especially designed to house

an aircraft.
22.
ACCESSORY BUILDING as it applied.
23.
MARKET a building where goods and commodities especially

provisions or livestock's are shown for sale usually with stalls or
booths for various dealers.
24.
INDUSTRIAL BUILDING a building designed for engaged in

any branch of trade, business, production or manufacture.
25.
WAREHOUSE a building mainly used for deposit and storage of

goods, wares, etc.
25a.
26.
Copyright 1994-2013
FACTORY a building or collection of building usually

with equipment and machineries for the manufacture of
goods.
OPEN SHED a large, strongly built, barnlike or hangar like

structure, as for storage, with open front or sides.
Taxation 2012
101
27.
SWIMMING POOLS an artificially created pool or tank, either

indoors or outdoors, designed for swimming.
28.
COMMERCIAL COMPLEX BUILDING a combination of

different kinds of buildings, construction designs and used
integrated as a whole, where variety of goods, services and
facilities for rent/sale are offered such as shopping building,
theaters, and recreational facilities. Examples are the likes of SM
(North) City, SM Center Point, Robinson Galleria, SM Mega Mall
etc., for purposes of computations of the building cost (current and
fair market value) determine the constructions, designs, and used
of each portion of the building, and apply the established schedule
of value for each use.
SECTION 17.
Type of Improvements. The appraisal of materials used
shall be in accordance with the following type of improvements.
I.
II.
III.
REINFORCED CONCRETE:
A.
Structural steel and reinforced concrete columns, beams, the

rest same as I-B.
B.
Columns, beams, walls, floors and roofs all reinforced

concrete.
C.
Same as "B" but walls are hallow blocks reinforced concrete

or tiles roofing.
MIXED CONCRETE:
A.
Concrete columns, beams, and walls but wooden floor

joists, flooring and roof framing and G.I. roofings: even if
walls are in CHB, kitchen and T & B are in reinforced
concrete slabs.
B.
Concrete columns and beams but hollow block walls and

G.I. roofings.
STRONG MATERIALS:
A.
Copyright 1994-2013
First group wooden structural framings, floorings, walls and
Taxation 2012
102
G.I. roofing.
B.
First group wooden structural framings, floorings, walls on

the first floor, and tanguile walls on the second, and G.I.
roofing.
C.
First group wooden posts, girders, girt, window walls and

heads, apitong floor joists and roof framing, tanguile floor
and sidings and G.I. roofing.
D.
Third group wooden structural framings, floorings and

sidings, and G.I. roofing.
E.
Same as "D" but structural members are sub-standard.
SECTION 18.
Items Considered as Component Parts of Building. The
computation of extra items which shall be considered as component parts of the
building is hereby set forth as follows:
1.
Carport
30%
2.
Mezzanine
60%
3.
Porch
30%
4.
Balcony
45%
of Base Unit Value
5.
Garage
45%
of Base Unit Value
6.
Terrace
7.
8.
Copyright 1994-2013
40% of Base Unit Value

of base Unit Value
Covered
35%
Open
20%
Penthouse
70%
Covered
60%
of Base Unit Value
Open
30%
of Base Unit Value
Deck Roof
Basement
One family dwelling
9.
60%
Pavement
Taxation 2012
103
Tennis Court
P300
360
per sq. m.
Concrete:
10 cm. thick
P150
per sq. m.
15 cm. thick
P210
per sq. m.
20 cm. thick
P270
per sq. m.
1 course
P140
per sq. m.
2 course
P180
per sq. m.
3 course
P240
per sq. m.
Asphalt:
10.
11.
Floor Finished:
a.
Marble slab 1m x 1m
P400
500
per sq. m.
b.
Marble tiles
P250
380
per sq. m.
c.
Crazy cut marbles
P200
per sq. m.
d.
Granolithic
P180
per sq. m.
e.
Narra
P210
per sq. m.
f.
Yakal
P210
per sq. m.
g.
Narra/Fancy wood tiles
P210
per sq. m.
h.
Ordinary wood tiles
P210
per sq. m.
i.
Vinyl tiles
P210
per sq. m.
j.
Washout pebbles
P180
per sq. m.
k.
Unglazed tiles
P180
per sq. m.
Wallings:
a.
Use the same rates for floor finishing

in a, b, c, and y, as indicated above.
b.
Double walling:
(Ordinary plywood)
Copyright 1994-2013
P180
per sq. m.
c.
Double walling: (Narra paneling) P160
per sq. m.
d.
Glazes White Tiles
P190
per sq. m.
e.
Glazed Color Tiles
P220
per sq. m.
f.
Fancy Tiles
P240
per sq. m.
g.
Synthetic Rubble
P110
per sq. m.
Taxation 2012
104
h.
12.
13.
Bricks
1.
Glass w/ wooden frame
P300
per sq. m.
2.
Glass w/ alum. frame
P400
per sq. m.
Ceiling: (below concrete floor)

a.
Ordinary plywood
P100
per sq. m.
b.
Luminous ceiling
P300
per sq. m.
c.
Acoustic
P260
per sq. m.
d.
Special finish
P300
per sq. m.
P500
per sq. m.
15%
of Base Unit Value
Roof tiles
15.
per sq. m.
Special Panel:
13a. Concrete Gutters
14.
P190
Fence:
a.
Wood
P150
per sq. m.
b.
Concrete (10 cm. thick)
P150
per sq. m.
15 cm. thick
P210
per sq. m.
20 cm. thick
P270
per sq. m.
c.
Reinforced Concrete
P420
per sq. m.
d.
Steel Grills
P600
per sq. m.
e.
Interlinks Wire
P50
per sq. m.
Excess Heights:
a.
Residential &
Commercial.
Add 20% of Base Unit Value

for every meter in
excess of three (3)
b.
Bodega & Factory.
Add 15% of Base Value for

every meter in excess of 4.50 meters
Copyright 1994-2013
16.
Extra T & B Ord'ry finish.
17.
Foundation.
P20.000 per unit

160 x total floor area less floor
Taxation 2012
105
area of 1st and 2nd floors.

18.
Piles.
19.
Painting.
P300 per linear mtrs. of piles driven.

if the building has used second
materials, deduct 5-10%.
SECTION 19.
Schedule of Unit Values of Building. In accordance with
comparative studies of construction costs and established guidelines of the
Department of Finance in Metro Manila, the schedule of unit of values of buildings in
the City shall be in accordance with the following:
SCHEDULE OF UNIT OF VALUES
(Peso per Square Meter)
===============================================================================
:
: (1)
: (2)
: (3)
: (4) CONV'ION HALL :
: T Y P E : RESIDENTIAL : COMMERCIAL :
H O T E L : 4a AUDITORUIM
:
:
:CONDOMINIUM : CONDOMINIUM :
: 4b CLUBHOUSE
:
:
:
:
:
:
4c THEATER
:
============================================================= ==================
: I - A : 8560 - 8800
:
8160 - 8400
: 8000 - 8240 :
7840 - 8080
:
: I - B : 8000 - 8240
:
7600 - 7840
: 7440 - 7680 :
7280 - 7520
:
: I - C : 7440 - 7680
:
7040 - 7280
: 6880 - 7120 :
6720 - 6960
:
============================================================= ==================
: II - A : 6720 - 6960
:
6320 - 6560
: 6160 - 6400 :
6000 - 6240
:
: II - B : 6160 - 6400
:
5760 - 6000
: 5600 - 5840 :
5440 - 5680
:
: II - C : 5600 - 5840
:
5200 - 5440
: 5040 - 5280 :
5880 - 5120
:
============================================================= ==================
: III - A :
:
:
:
:
: III - B :
:
:
:
:
: III - C :
:
:
:
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (5)
: (6)APARTELLE
: (7) OFFICE BLDG: (8)CATHEDRAL
:
: TYPE : HOSPITAL :
:
: 8a. CHURCH
:
:
:
: 6a. APARTMENT : 7a. BANKS
: 8b. CHAPEL
:
:
:
:
BUILDING
:
:
:
============================================================= ==================
Copyright 1994-2013
Taxation 2012
106
: I - A : 7680 - 7920
:
7520 - 7760
: 7280 - 7520 :
7040 - 7280
:
: I - B : 7120 - 7360
:
6960 - 7200
: 6720 - 6960 :
6480 - 6720
:
: I - C : 6560 - 6800
:
6400 - 6640
: 6160 - 6400 :
5920 - 6160
:
============================================================= ==================
: II - A : 5840 - 6080
:
5680 - 5920
: 5440 - 5680 :
5200 - 5440
:
: II - B : 5280 - 5520
:
5120 - 5360
: 4880 - 5120 :
4640 - 4880
:
: II - C : 4720 - 4960
:
4560 - 4800
: 4320 - 4560 :
4080 - 4320
:
============================================================= ==================
: III - A :
:
:
:
3520 - 3760
:
: III - B :
:
:
:
2960 - 3200
:
: III - C :
:
:
:
2400 - 2640
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (9)
: (10)
: (11)
: (12)
:
: T Y P E : RESTAURANT :
FUNERAL
: SCHOOLS :
ONE
:
:
:
:
PARLOR
:
:
FAMILY
:
:
:
:
:
:
DWELLING
:
============================================================= ==================
: I - A : 6720 - 6960
:
6320 - 6560
: 6160 - 6400 :
6080 - 6320
:
: I - B : 6160 - 6400
:
5760 - 6000
: 5600 - 5840 :
5520 - 5760
:
: I - C : 5600 - 5840
:
5200 - 5440
: 5040 - 5280 :
4960 - 5200
:
============================================================= ==================
: II - A : 4880 - 5120
:
4480 - 4720
: 4320 - 4560 :
4240 - 4480
:
: II - B : 4320 -4560
:
3920 - 4160
: 3760 - 4000 :
3680 - 3920
:
: II - C : 3760 - 4000
:
3360 - 3600
: 3200 - 3440 :
3120 - 3360
:
============================================================= ==================
III - A : 3200 - 3440
:
2800 - 3040
: 2640 - 2880 :
2560 - 2800
:
: III - B : 2640 - 2880
:
2240 - 2480
: 2080 - 2320 :
2000 - 2240
:
: III - C : 2080 - 2320
:
: 1520 -1760 :
1440 - 1680
:
: III - D : 1520 - 1760
:
:
:
880 - 1120
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (13)
: (14) DUPLEX
: (15)
: (16)SUPERMARKET :
: T Y P E : GASOLINE
:
DWELLING
: CARPARK :
:
:
:
STATION
: 14a.TOWNHOUSE : BUILDING : 16a. SHOPPING
:
:
:
:
:
:
BUILDING
:
Copyright 1994-2013
Taxation 2012
107
============================================================= ==================
: I - A : 6000 - 6240
:
5840 - 6080
: 5760 - 6000 :
5680 - 5920
:
: I - B : 5440 - 5680
:
5280 - 5520
: 5200 - 5440 :
5120 - 5360
:
: I - C : 4880 - 5120
:
4720 - 4960
: 4640 - 4880 :
4560 - 4800
:
============================================================= ==================
: II - A : 4160 - 4400
:
4080 - 4320
: 4000 - 4240 :
3920 - 4160
:
: II - B : 3600 - 3840
:
3520 - 3760
: 3440 - 3680 :
3360 - 3600
:
: II - C : 3040 - 3280
:
2960 - 3200
: 2880 - 3120 :
2800 - 3040
:
============================================================= ==================
: III - A :
:
2480 - 2720
:
:
2400 - 2640
:
: III - B :
:
1920 - 2160
:
:
1840 - 2080
:
: III - C :
:
1360 - 1600
:
:
1280 - 1520
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (17)
: (18)
: (19)
: (20) GYMNASIUM
:
: TYPE :
MOTEL
:
ACCESSORIA :COLD STORAGE : 20a. RECREATIONAL :
:
:
:
or
:
:
BUILDING
:
:
:
:
ROW HOUSE
:
: 20b. COCKPIT
:
============================================================= ==================
: I - A : 5600 - 5840
:
5520 - 5760
: 5440 - 5680 :
5360 - 5600
:
: I - B : 5040 - 5280
:
4960 - 5200
: 4880 - 5120 :
4800 - 5040
:
: I - C : 4480 - 4720
:
4400 - 4640
: 4320 - 4560 :
4240 - 4480
:
============================================================= ==================
: II - A : 3840 - 4080
:
3760 - 4000
: 3680 - 3920 :
3600 - 3840
:
: II - B : 3280 - 3520
:
3200 - 3440
: 3120 - 3360 :
3040 - 3280
:
: II - C : 2720 - 2960
:
2640 - 2880
: 2560 - 2800 :
2480 - 2720
:
============================================================= ==================
: III - A : 2320 - 2560
:
2240 - 2480
:
:
2080 - 2240
:
: III - B :
:
1760 - 2000
:
:
1680 - 1840
:
III - C :
:
960 - 1360
:
:
1360 - 1520
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (21)BOARDING HS.: (22)HANGAR : (23)ACCESSORY: (24)
:
: T Y P E : 21a.LODGING HS. :
:BLDG./LAUNDRY:
MARKET
:
:
: 21b.CONVENT : 22a. INDUSTRIAL : GUARDHOUSE :
:
Copyright 1994-2013
Taxation 2012
108
:
:
:
BUILDING
: SERVANT QTR. :
:
============================================================= ==================
: I - A : 5280 - 5520
:
5200 - 5440
: 4960 - 5200 :
4880 - 5120
:
: I - B : 4720 - 4960
:
4640 - 4880
: 4400 - 4640 :
4320 - 4560
:
: I - C : 4160 - 4400
:
4080 - 4320
: 3840 - 4080 :
3760 - 4000
:
============================================================= ==================
: II - A : 3520 - 3760
:
3440 - 3680
: 3200 - 3440 :
3120 - 3360
:
: II - B : 2960 - 3200
:
2880 - 3120
: 2640 - 2880 :
2560 - 2800
:
: II - C : 2400 - 2640
:
2320 - 2560
: 2080 - 2320 :
2000 - 2240
:
============================================================= ==================
: III - A : 2000 - 2160
:
1920 - 2080
: 1600 - 1760 :
1600 - 1760
:
: III - B : 1680 - 1840
:
1600 - 1760
: 1280 - 1440 :
1200 - 1360
:
: III - C : 1360 - 1520
:
1280 - 1440
:
960 - 1120 :
880 - 1040
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
============================================================= ==================
:
: (25)
: (26)
: (27)
: (28)
:
: T Y P E : F A C T O R Y : WAREHOUSE : OPEN SHED : SWIMMING POOL :
:
:
:
(One-Storey)
:
:
(Per Cubic Mtr.)
:
============================================================= ==================
: I - A : 4560 - 4800
:
4400 - 4640
: 3520 - 3680 :
3200 - 3600
:
: I - B : 4000 - 4240
:
3840 - 4080
: 3120 - 3280 :
:
: I - C : 3440 - 3680
:
3280 - 3520
: 2720 - 2880 :
:
============================================================= ==================
: II - A : 2800 - 3040
:
2640 - 2880
: 2240 - 2400 :
:
: II - B : 2240 - 2480
:
2080 - 2320
: 1840 - 2000 :
:
: II - C : 1680 - 1920
:
1520 - 1760
: 1440 - 1600 :
:
============================================================= ==================
: III - A : 1280 - 1440
:
1200 - 1360
: 1120 - 1280 :
:
: III - B :
960 - 1120
:
880 - 1040
:
800 - 960
:
:
: III - C :
640 - 800
:
560 - 720
:
480 - 640
:
:
: III - D :
:
:
:
:
: III - E :
:
:
:
:
============================================================= ==================
SECTION 20.
General Provisions on the Appraisal and Assessment of
Building and Other Structures. In order to ensure equitable levels of taxation, the
following shall be observed in the appraisal and assessment of building and other
structures;
Copyright 1994-2013
Taxation 2012
109
a.
The fair and current market values of all buildings shall be

computed on the basis of the aforecited schedule of unit base and
construction of buildings, provided however, that for buildings and
structures constructed in low lying areas or perennially flooded
localities or in areas where adverse social economic conditions
prevail, a deduction of from fifteen percent (15%) to twenty
percent (20%) may be subtracted from the unit base and
construction cost of the type of building being appraised in order to
compensate for such difference in value of similar type of
buildings constructed in ideal and highly developed environment.
b.
The schedule of unit of values as set forth herein shall be

controlling except when the building or structure to be appraised is
not covered by this schedule, in which case it shall be appraised at
its current and fair market value independent of this schedule and
assessed for taxation purposes at the prescribed assessment level
based on the actual use of the property.
c.
The application of the minimum or maximum base value shall

depend on the sound judgment of the appraiser or the assessor
based primarily on the quality of finish or workmanship of the
building or structure.
d.
As a general rule, condominium buildings shall be assessed based

on the separate values of the individual units within the
condominium and are applied appropriate assessment levels on the
market value of the respective condominium units.
e.
The unit base values herein were derived from typical building
design for each type of building, using the aforecited standard
specifications. The use of the unit rates for "extras" or "deductions"
shall be applied depending on the deviation of the construction of
the building from the standard specifications, regardless of the
minimum or maximum and other similar structures.
f.
Deduction for accrued yearly depreciation shall be allowed and

applied correspondingly for old buildings and machineries
provided however, that issuance of tax declarations for this
purpose shall be made only once every three years, and when the
Copyright 1994-2013
Taxation 2012
110
aggregate yearly depreciation rates for these years will be

computed and covered accordingly.
g.
Auxiliary improvements, such as fences, pavements, etc., which

may be considered appurtenances of the main building or structures
shall be appraised independently and the value/s thereof, added to
the value of the main structure or building.
h.
This schedule of Fair Market value prepared in consonance with

this provisions shall be applicable and effective only for newly
constructed/completed/occupied buildings and other structures,
provided that in case of completed or occupied buildings, the
depreciation value as hereinafter set forth shall first be deducted in
order to arrive at the current fair market value.
SECTION 21.
Schedule of Depreciation. Owners or administrators of
buildings and other structures shall be entitled to depreciation allowance in its current
and fair market value in accordance with the following schedule, provided however
that no further reduction shall be allowed when the residual value has been arrived at.
SCHEDULE OF DEPRECIATION
---------------------------------:
:
:
:
:
:
I-A :
P. A. :
:
I-B :
P. A. :
:
I-C :
P. A. :
:
II-A :
P. A. :
:
II-B :
P. A. :
:
II-C :
P. A. :
:
2.4%
2.2%
2.3%
1.7%
1.4%
35%
2.6% :
2.3% :
2.2.% :
2.0% :
2.0% :
33% :
3.0%
2.5%
2.5%
2.0%
2.0%
30%
III :
A-B :
P. A. :
III :
A-B :
P. A. :
IV :
P. A. :
:
---------------------------------:
:
:
:
:
:
1st 5 Yrs.
2nd 5 yrs.
3rd 5 yrs.
4th 5 yrs.
After 20 Yrs.
Residual Value
:
:
:
:
:
:
1.8%
1.4%
1.2%
1.0%
1.0%
40%
:
:
:
:
:
:
2.0%
1.8%
1.5%
1.2%
1.0%
40%
:
:
:
:
:
:
2.2%
2.0%
1.7%
1.3%
1.1%
37%
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
:
4.0%
3.5%
3.0%
2.0%
2.0%
28%
:
:
:
:
:
:
4.0%
3.6%
3.2%
3.0%
2.5%
20%
: 5.0%
: 4.0%
: 3.4%
: 3.0%
: 3.0%
: 15%
:
:
:
:
:
:
----------------------------------
SECTION 22.
When Higher Rate of Depreciation can be Allowed. In
excess of the above rate of annual depreciation, higher rate of depreciation allowance
may be granted for extraordinary causes, if properly presented and described as in the
case of the following:
Copyright 1994-2013
Taxation 2012
111
a)
Damage due to catastrophe such as earthquake, fire of deluge.
b)
Heavily damaged due to infestation by termites or similar pests.
c)
Established defects of construction that reduced its structured

integrity.
SECTION 23.
General Revision or Assessment. The City Assessor shall
immediately undertake a general revision of assessment and properly classification
upon enactment of this ordinance. Thereafter he shall undertake the general revision
of real property assessment and classification once every three years.
SECTION 24.
Authority of the Assessor to take Evidence. For the
purpose of obtaining information on which to base the market value of any real
property, the City Assessor or his duly authorized deputy may summon the owners of
the properties to be affected or persons having legal interest therein and witnesses,
administer oaths, and take deposition concerning the property, its nature, amount and
value. Failure of any person to appear when so summoned will be construed as waiver
on his part to present evidence contesting the fair market value as appraised by the
City Assessor.
CHAPTER 5
Assessment
SECTION 25.
Classes of Real Property for Assessment Purposes. Real
property shall be classified as residential, agricultural, commercial, industrial, mineral,
timberland or special by the City Assessor.
SECTION 26.
Special Classes of Real Property. All lands, buildings,
and other improvements thereon used for hospitals, cultural, or directly and
exclusively used for hospitals, cultural, or scientific purposes, and those owned and
used by government owned and controlled corporations rendering essential public
services in the supply and distribution of water and generation and transmission of
electric power shall be classified as special.
SECTION 27.
Actual Use of Real Property as Basis for Assessments.
Real Property shall be classified, valued, and assessed on the basis of its actual use
regardless of where located, whoever owns it, and whoever uses it.
Copyright 1994-2013
Taxation 2012
112
SECTION 28.
Assessment Levels. The assessment levels to be applied to
the fair market to determine its assessed value is hereby set as follows:
1)
On Lands:
Class
Assessment Level
Residential
Agricultural
Commercial
Industrial
Mineral
Timberland
2)
20%
40%
50%
50%
50%
20%
Buildings and Other Structures:

Residential
Fair Market Value
Over
P175,000.00
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
Not Over
P175,000.00
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
Level
0%
10%
20%
25%
30%
35%
40%
50%
60%
Agricultural
Fair Market Value
Over
Copyright 1994-2013
Not Over
Taxation 2012
Assessment
Level
113
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
25%
30%
35%
40%
45%
50%
Commercial or Industrial
Fair Market Value
Over
Not Over
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
5,000,000.00
10,000,000.00
Assessment
Level
30%
35%
40%
50%
60%
70%
75%
80%
Timberland
Fair Market Value
Over
Not Over
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
P300,000.00
500,000.00
750,000.00
1,000,000.00
2,000,000.00
(3)
Copyright 1994-2013
Assessment
Level
45%
50%
55%
60%
65%
70%
On Machineries:
Taxation 2012
114
Class
Assessment Level
Agricultural
Residential
Commercial
Industrial
(4)
40%
50%
80%
80%
On Special Classes: Assessment level for

all lands, buildings, machineries and
other improvements;
Actual Use
Assessment Level
Cultural
Scientific
Hospital
Local Water District
GOCCs engaged in the supply
and distribution of water
and/or generation and
electric power
SECTION 29.
15%
15%
15%
10%
Valuation of Real Property. In cases where:
a)
real property is declared and listed for taxation purposes for the
first time;
b)
there is an ongoing general revision of property classification and

assessment; or
c)
a request is made by the person in whose name the property is

declared, the City assessor or his duly authorized deputy shall, in
accordance with the provisions of this Rule, make a classification,
appraisal and assessment of the real property listed and described
in the declaration irrespective of any previous assessment of
taxpayers' valuation thereon provided that the assessment of real
property shall not be increased oftener than once every three (3)
years except in case of new improvements substantially increasing
the value of said property or of any change in its actual use.
Copyright 1994-2013
Taxation 2012
115
SECTION 30.
Date of Effectivity of Assessment and Reassessment. All
assessment and reassessment made after the first (1st) day of January of any year shall
take effect on the first (1st) day of January of the succeeding year provided, however,
that the reassessment of real property due to its partial or total destruction, or to a
major change in its actual use, or to the gross illegality of the assessment when made,
or to any other abnormal cause, shall be made within ninety (90) days from the date
any such cause or causes occurred, and shall take effect at the beginning of the quarter
next following the reassessment.
SECTION 31.
Assessment of Property Subject to Back Taxes. Real
property declared for the first time shall be assessed for the 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 applicable schedule of values in force during the corresponding period.
If such taxes are paid on or before the end of the quarter following the date of
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 percent (2%) per month or a fraction thereof from the date of
receipt of the assessment until such taxes are fully paid.
SECTION 32.
Notification of New of Revised Assessment. When real
property is assessed for the first time or when an existing assessment is increased or
decreased, the City Assessor shall, within thirty (30) days, given 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.
SECTION 33.
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, and installation charges at the present site. The cost in
Copyright 1994-2013
Taxation 2012
116
foreign currency of imported machinery shall be converted to peso

cost on the basis of foreign currency exchange rates as fixed by the
Central Bank.
SECTION 34.
Depreciation Allowance for Machinery. For purposes of
assessment, a depreciation allowance shall be made for machinery at a rate not
exceeding five percent (5%) of its original cost or its replacement or reproduction cost
as the case may be, for each year of use provided that the remaining value for all kinds
of machinery shall be fixed at not less than twenty percent (20%) of such original,
replacement, or reproduction cost for so long as the machinery is useful and in
operation.
CHAPTER 6
Assessment Appeals
SECTION 35.
a)
City Board of Assessment Appeals.
Any property owner or person having legal interest or claim in the

property who is not satisfied with the assessment of his property
made by the assessor pursuant to the provisions of this Title may,
within sixty (60) days from the date of receipt of the written notice
with assessment, appeal to the City Board of Assessment Appeals
by filing under oath in the form prescribed therefor, together with
copies of the tax declaration and such affidavits of documents in
support of the appeal.
SECTION 36.
Organization, Power, and Function of the Board of
Assessment Appeals.
(a) There is hereby organized a City Board of Assessment Appeals who shall
conduct the determination and resolution of assessment appeals and composed of the
following:
1.
The Registrar of Deeds of the City who shall act as Chairman;
2.
The Prosecutor designated or assigned in the City as member; and
3.
The City Engineer as the second member.
(b) The Chairman and members of the City Board of Assessment Appeals
Copyright 1994-2013
Taxation 2012
117
shall serve in an ex-officio capacity without additional compensation.

(c) The Chairman shall have the power to designate any employee of the City
to serve as Secretary of the Board.
(d) In the absence of the Registrar of Deeds, or the Prosecutor, or the City
Engineer, the persons performing their duties, whether in an acting capacity or as duly
designated officer-in-charge, shall automatically become the Chairman or Member of
the Board as the case may be.
(e) The Chairman and members of the Board of Assessment Appeals shall
assume their respective positions without need of further appointment or special
designation.
(f) Before the assumption of the official functions or before discharging their
duties as chairman and members of the Board of Assessment Appeals, they shall take
an oath or affirmation of office in the manner of forth:
I __________________, after having been appointed to the position of
_____________, in the City of ________________ and now assuming my
positions as _______________ of the Board of Assessment Appeals of the City
of _________________, hereby 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 City Assessor 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 on this ___________ day of
____________ A.D. ______________ at ____________________, Philippines.
___________________________
Signature of Officers
Copyright 1994-2013
Taxation 2012
118
Administering Oath
SECTION 37.
Appeal.
Meeting and Expenses of the City Board of Assessment
(a)
The Board shall meet once a month and as often as necessary for
the prompt disposition of appealed cases without entitlement to per
diem or travelling expenses for their attendance in board meetings
except when conducting an ocular inspection of real properties
whose assessment is under appeal, in which case, such expenses
shall be charged against the general fund of the City.
(b)
The City Budget Officer shall include in the incentive budget

necessary provisions to defray the expenses of the Board.
SECTION 38.
Action by the City Board of Assessment Appeals.
(a)
From the date of receipt of an appeal, the Board shall , on the basis
of substantial evidence or such relevant evidence on record
adequately acceptable to support a conclusion, decide such appeal
within one hundred twenty (120) days.
(b)
In the exercise of its jurisdiction, the Board shall have the power to
summon witnesses, administer oaths, conduct ocular inspection,
take depositions, and issue subpoena and "subpoena duces tecum."
The proceedings of the Board shall be conducted solely for the
purpose of ascertaining the facts without necessarily adhering to
the 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 City Assessor
with a copy of the decision of the Board. If the City Assessor
concurs with the decisions, he shall notify the owner of the
property or person having legal interest therein of such facts using
the form prescribed for the purpose. The owner of the property or
the person having legal interest therein or the City Assessor who is
not satisfied with the decision of the Board may, within thirty (30)
days after receipt of the decision, appeal to the Central Board of
Assessment appeals in accordance with Section 230 of R.A. 7160
and Article 321 of the Implementing Rules and Regulations of said
Copyright 1994-2013
Taxation 2012
119
Local government code.

SECTION 39.
Effect of Appeal in the Payment of Real Property Tax.
Appeals on assessments of real property made under the provisions of this ordinance
shall not suspend the collection of the corresponding realty taxes on the property
involved as assessed by the City Assessor, without prejudice to subsequent adjustment
depending upon the final outcome of the appeal.
CHAPTER 7
Imposition of Real Property Taxes
SECTION 40.
Basic Ad Valorem tax on Real Property. There is hereby
levied an annual ad valorem tax on the assessed value of all real property such as
lands, buildings, machinery and other improvements located in the city in accordance
with the following rates:
Class of Property
Rate of Levy
Residential
One Percent (1%)
Commercial
One and One Half Percent (1 1/2%)
Industrial
Agricultural
One Percent (1%)
Special Class
PROVIDED, that any increase in real property tax, (including the Special
Education Fund Tax) over 1993 level of any real property which may arise out of the
adoption of the herein schedule of Fair Market Value (Chapter 4) shall be divided into
three (3), and in no case shall any taxpayer be required to pay more than one-third
(1/3) of any increase over said 1993 level in the first year (CY 1994) of the effectivity
of the revised schedule of fair market values; nor shall any taxpayer be required to pay
more than two-thirds (2/3) of any increase of said real property tax over 1993 level in
the second year (CY 1995); and only in the third year (CY 1996) shall the remaining
one-third (1/3) of said increase be applied, such that the full one hundred percent
(100%) of said increase over 1993 level shall finally be payable by the taxpayer, and
thereafter, until a new schedule of fair market value of real property is ordained. (As
amended . . .)
PROVIDED, finally, that the proceeds of the ad valorem tax shall be divided,
Copyright 1994-2013
Taxation 2012
120
with seventy (70%) percent accruing to the general fund of the City, and the
remaining thirty (30%) percent shall be distributed among the component barangays
of the City where the property is located in the following manner:
a)
Fifty percent (50%) shall accrue to the Barangay where the

property is located; and
b)
Fifty percent (50%) shall accrue equally to all component Barangay

of the City.
SECTION 41.
Additional Levy for the Special Education Fund. In
addition to the basic ad valorem tax on real property imposed in the preceding
Section, an annual ad valorem tax of one percent of the assessed value is hereby
levied on all real property in the City, the proceeds of which shall accrue to the local
school board fund, and which shall be allocated for the operation and maintenance of
public schools, construction and repair of school buildings, facilities and equipment,
educational research, purchase of books and periodicals, and sports development as
determined by the City Local School Board. (As amended . . .)
SECTION 42.
Exemptions from Real Property Tax. The following are
exempted from payment of the real property 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, personages 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 equipment that are actually, indirectly, and

exclusively used by local water distribution and government owned
or controlled corporations engaged in the supply and distribution of
water and/or generation and transmission or electric power;
(d)
All real property owned by duly registered cooperatives as

provided for under R.A. No. 6938; and
(e)
Machinery and equipment used for pollution control and
Copyright 1994-2013
Taxation 2012
121
environmental protection.
Except as provided herein, any exemption from payment of real property tax
previously granted to, or presently enjoyed by all persons, whether natural or juridical,
including all government owned or controlled corporations are hereby withdrawn
upon the effectivity of this ordinance.
SECTION 43.
Additional Ad Valorem Tax on Idle Lands. An annual ad
valorem tax is hereby imposed on idle lands at the rate of two percent (2%) of the
assessed value of the property which shall be an addition to the basic real property tax.
SECTION 44.
Idle Lands, Coverage. For purposes of real property
taxation, idle lands shall include the following:
(a)
Agricultural lands, more than one (1) hectare in area, suitable for
cultivation, dairying, inland fishery, and other agricultural uses,
one half (1/2) of which remain uncultivated or unimproved by the
owner of the property or person having legal interest therein.
Agricultural lands planted to permanent or perennial crops with at
least fifty (50) trees to a hectare shall not be considered an idle
lands. Land actually used for grazing purposes shall likewise not
be considered as idle lands.
(b)
Lands, other than agricultural, located in a City, 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 Section 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
that individual owners, who shall be liable for the additional tax provided that
individual lots of such subdivisions, the ownership of which has not been transferred
to the buyer shall be considered as part of the subdivisions, and shall be subject to the
additional tax payable by the subdivision owner or operator.
SECTION 45.
Exemptions. The additional idle land tax shall not apply
to property owners or persons having legal interest therein who are unable to improve,
utilize or cultivate their lands due to any of the following cause:
Copyright 1994-2013
Taxation 2012
122
(a)
Adverse peace and order conditions or civil disturbance as certified

to by authorized PNP officer in the City provided however, that if
within one year upon restoration of the peace and order in the
locality as certified by said PNP official, the said land remains
unimproved, unutilized or uncultivated, the additional tax provided
in the next preceding Section shall be imposed.
(b)
Financial losses of the owner due to fire, flood, typhoon,

earthquake and other causes of similar nature, declared by the
owner in a sworn statement to be submitted to the City Assessor
stating the grounds therefore which shall be accompanied by a
certification from the proper office or agency in the City. If the idle
land is not improved to the extent provided in the preceding
Section within two years from the date of the occurrence of the
loss, the tax provided under Section 43 shall be imposed.
(c)
Existing court litigation involving the land subject to tax mentioned

in this Section under which the case is pending, unless said land is
not improved within one year after the final adjudication of the
case to the extent provided for in the next preceding Section, in
which case the tax shall be imposed in accordance with Section 43.
(d)
Unfavorable physical factors such as rocky nature of ground which

render the land unsuitable for cultivation or uneven topography as
to render it unsuitable for fishpond or aquaculture as certified by
the City Agriculturist or, in his absence, by the Department of
Agriculture.
SECTION 46.
Listings of Idle Lands by the Assessor. The City Assessor
shall make and keep an updated record of all idle lands located in the City and for
purposes of collection, he shall furnish copy thereof to the City Treasurer who shall
notify, on the basis of such record, the owner of the property or person having legal
interest therein, of the imposition of the additional tax.
CHAPTER 8
Collection of Real Property Tax
SECTION 47.
Date of Accrual of Tax. The real property tax shall accrue
on the first day of January of each year and from that date shall constitute a lien on the
Copyright 1994-2013
Taxation 2012
123
property which shall be superior to any lien, mortgage or encumbrance of any kind
whatsoever, and shall be extinguished only upon the payment of the delinquent tax.
SECTION 48.
Collection of Tax. The collective of the real property tax
which interest thereon and related expenses, and the enforcement of remedies
provided in this Title and any applicable laws shall be the responsibility of the City
Treasurer. He may deputize the Barangay Treasurer to collect all taxes or real property
located in the barangay provided that the Barangay Treasurer is properly bonded for
the purpose.
SECTION 49.
Notice of Time for Collection of Tax. The City Treasurer
shall, on or before the thirty-first (31st) day of January of each year, post the notice of
the date when basic real property tax, special education fund tax, and additional tax on
idle lands, may be paid without interest, at a conspicuous and publicly accessible
place at the City Hall. Said notice shall likewise be published in a newspaper of
general circulation in the City once a week for two consecutive weeks.
SECTION 50.
Payment of Real Property Taxes in Installments. The
owner of the real property or the person having legal interest therein may pay the
basic real property tax, the special education fund tax and the idle land tax due thereon
without interest in four (4) equal installments; the first installment to be due and
payable on or before the thirty-first (31st) of March, the second installment on or
before the thirtieth (30) of June; the third installment, on or before the thirtieth of
September, and the last installment on or before the thirty-first (31st) of December
each year.
Both the real property tax and the special education fund tax shall be collected
together. In case only a portion of the tax is paid, such payment shall be equally
divided and applied to both.
SECTION 51.
Application of Payments. Payments of real property taxes
shall first be applied to prior years delinquencies, interests, and penalties, if any, and
only after said delinquencies are settled, may tax payments be credited for the current
period.
SECTION 52.
(a)
Copyright 1994-2013
Advanced and Prompt Payment Discount.
If the basic real property tax and the additional tax accruing to the
special and/or the idle land tax imposed thereon are paid in
advance for the whole on any year during the period from the first
Taxation 2012
124
day of January, to the thirty-first (31st) day of March, the taxpayer

shall be entitled to a discount of twenty percent (20%) of the
amount of the tax due and payable.
(b)
If the real property taxes paid on time in accordance with the

prescribed schedule of payments as provided in Section 50 of this
Title, the taxpayer shall be entitled to a discount of ten (10) percent
of the amount of tax due thereon.
SECTION 53.
Payment Under Protest.
(a)
No protest shall be entertained unless the taxpayer first pays the

tax. There shall be annotated on the tax receipts the words " paid
under protest." The protest in writing must be filed within thirty
(30) days from payment of the tax to the City Treasurer who shall
decide the protest within sixty (60) days from receipt thereof.
(b)
The tax on a portion thereof paid under protest shall be held in trust
by the City Treasurer. Fifty (50) percent of the tax paid under
protest, shall, however, be distributed in accordance with the
provisions of Chapter 7, Book II of R.A. 7160.
(c)
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 the
protestants existing or future tax liability.
(d)
In the event that the protest is denied or upon the lapse of the sixty
(60) day period prescribed in paragraph (a) hereof, the taxpayer
may avail of remedies provided for in chapter 3, Book II of R.A.
7160.
SECTION 54.
Interest om Unpaid Real Property Tax. Failure to pay the
basic real property tax on any other tax levied in this Title upon the expiration of the
periods prescribed in Section 50 hereof, or when due, as the case may be, shall subject
the taxpayer to the payment of interest at the rate of two (2%) percent per month on
the unpaid amount or fraction thereof, until the delinquent tax shall have been fully
paid provided that in no case shall the total interest on the unpaid tax or portion
thereof exceed thirty-six (36) months.
Copyright 1994-2013
Taxation 2012
125
SECTION 55.
Notice of Delinquency in the Payment of Real Property Tax.
(a)
When the real property tax or any other tax imposed in this Title
becomes delinquent, the City Treasurer shall immediately cause a
notice of delinquency to be posted at the main entrance of the City
Hall and in a publicly accessible and conspicuous place in each
barangay of the City. The notice of delinquency also be published
once a week for two (2) consecutive weeks, in a newspaper of
general circulation in the City.
(b)
The 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 anytime before the
distraint of personal property, payment of the tax with surcharges,
interests and penalties may be made in accordance with Section 54
of this Title, 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 is contested administratively or
judicially pursuant to the provisions of this Title, and the pertinent
provisions of Book II, R.A. 7160, 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.
CHAPTER 9
Tax on Transfer of Real Property Ownership
SECTION 56.
(a)
Copyright 1994-2013
Levy on Transfer of Real Property Ownership.
There is hereby imposed a tax on the sale, barter, or any other

mode of transferring ownership or title of real property at the rate
of one-half (1/2) of one (1%) percent 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. The fair market value as used
herein shall be that reflected in Chapter 3 of this Title.
Taxation 2012
126
(b)
For this purpose, the Registrar of Deeds in the City shall, before
registering any deed, require the evidence of payment of this tax.
The City Assessor shall likewise make the same requirement
before canceling an old tax declaration and issuing a new one in
place thereof. Notaries public shall furnish the City Treasurer with
a copy of any deed transferring ownership or title to any real
property within thirty (30) days from the date of notarization.
SECTION 57.
Time of Payment. It shall be the duty of the seller, donor,
transferor, executor or administrator to pay the tax herein imposed within sixty (60)
days from the date of the execution of the deed or from the date of the property
owners' death.
SECTION 58.
Notification of Transfer of Real Property Ownership.
(a)
Any person, natural or juridical, who transfer real property

ownership to another shall accordingly notify the City Assessor
within sixty (60) days from the date of such transfer which shall be
determined on the basis of documents required in Section 7 and 8
of this Title.
(b)
In addition to the notice of transfer, the previous property owner

shall likewise surrender to the City Assessor the tax declaration
covering the subject property in order that the same day cancelled
from the assessment records. However, if said previous owner shall
owns property in the City other than the property alienated, he
shall, within the prescribed period of sixty (60) days, file with the
City Assessor an amended sworn declaration of the true value of
the property or properties he retains in accordance with provisions
of Section 7 and 8 hereof.
Failure to comply with this provision shall subject any person or officers of
juridical entities liable to pay a fine of One Thousand Pesos (P1,000.00).
SECTION 59.
Exemptions from Payment of this Tax. The sale, transfer,
or other dispositions of real property pursuant to R.A. 6657 shall be exempted from
the payment of this tax.
SECTION 60.
Surcharges in Unpaid Transfer of Property Ownership Tax.
A surcharge of twenty (20%) percent of the amount of tax due on the transfer of
Copyright 1994-2013
Taxation 2012
127
real property ownership shall be imposed on any real property owner transferring or
alienating ownership in the City who fails to pay the tax or any portion thereof, within
the period prescribed aside from the two (2%) percent interest therein from the date it
is due until the full amount is paid but in no case shall the total interest on the unpaid
amount or a portion thereof exceed thirty-six (36) months.
CHAPTER 10
Administrative Provisions for Collection of Real Property Tax
SECTION 61.
Remedies for the Collection of Real Property Tax. For
the collection of the basic real property tax and any other tax levied in this Title, the
City Treasurer may avail of remedies by administrative or judicial action. The
administrative remedies which are summary in nature are:
(a)
Levy on real property, and
(b)
Sale of real property at public auction.
The judicial remedy is availed of in the court of appropriate jurisdiction. These

remedies are cumulative, simultaneous and unconditional, that is, any or use of one
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 pre-requisite to such
remedies. The notice of delinquency required in Section 55 of this Title shall be
sufficient for the purpose.
SECTION 62.
Local Government Lien. The basic real property tax and
any other tax levied under this Title constitute a lien of 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.
SECTION 63.
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 Title, 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. Levy on real property shall be made in the manner herein set forth:
(a)
Copyright 1994-2013
The City Treasurer when issuing a warrant of levy shall prepare the
Taxation 2012
128
duly authenticated certificate showing the name of the delinquent

property owner or person having legal interest therein, the
description of the property, the amount of the tax due and the
interest thereon.
(b)
The warrant shall be mailed to or served upon the delinquent real

property owner or person having legal interest therein. In case he is
out or can not be located to the occupant or administrator of the
subject property.
(c)
Written notice of levy with the attached warrant shall be mailed to

or served upon the City Assessor and the Registrar of Deeds of the
City of Kalookan.
(d)
The Assessor and Registrar of deeds shall annotate the levy on the
tax declaration and certificate of title, respectively.
(e)
The levying officer shall submit a written report on the levy to the
sanggunian concerned within ten (10) days after receipt of the
warrant by the property owner or person having legal interest in the
property.
SECTION 64.
Advertisement and Sale. Within thirty (30) days after
service of the warrant or levy, the City Treasurer shall proceed to publicly advertise
for sale or auction the property or a reusable 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 City Hall, and in a conspicuous and
publicly accessible place in the barangay where the real property is located, and by
publication once a week for two (2) weeks in a newspaper of general circulation in
the City. 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 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 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 City Hall, or on the property to be sold, or at
any other place as specified in the notice of the sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall
make a report of the sale to the Sanggunian, and which shall form part of his records.
Copyright 1994-2013
Taxation 2012
129
The City 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 the sale and
a brief description of the proceedings provided that, proceeds of the sale in excess of
the delinquent tax, the interest due thereon, and the expenses of sale shall be remitted
to the owner of the real property or person having legal interest therein.
SECTION 65.
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 local 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 not more than two (2%) percent per month on the purchase
price from the date of sale to 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 local 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 person having
legal interest therein who shall be entitled to the income and other fruits thereof.
The City Treasurer shall 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 not more than two (2%) per month. Thereafter, the property shall be
free from the lien of such delinquent tax, interest due thereon and expenses of sale.
SECTION 66.
Final Deed to Purchaser. In case the owner or person
having legal interest therein fails to redeem the delinquent property as provided
herein, the City 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.
SECTION 67.
Purchase of Property by the City 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 costs of the sale, the City Treasurer
conducting the sale shall purchase the property in behalf of the City 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. It shall be the duty of the Registrar of
Copyright 1994-2013
Taxation 2012
130
Deeds concerned, upon registration with his office of any such declaration or
forfeiture, to transfer the title of the forfeited property to the City concerned without
the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or his
representative, may redeem the property by paying to the City Treasurer the full
amount of the real property tax and the related interest and costs of sale. If the
property is not redeemed as provided herein, the ownership thereof shall be fully
vested on the City of Kalookan.
SECTION 68.
Further Distraint or Levy. Levy may be repeated if
necessary on the same property subject to tax until the full amount due, including all
expenses, is collected.
SECTION 69.
Certification of City Treasurer on Delinquencies Remaining
Uncollectible. The City Treasurer or their deputies 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 said document to the Sanggunian on or before
December thirty-first (31st) 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 in this Title.
SECTION 70.
Periods Within to Collect Real Property Taxes. The basic
real property tax and any other tax levied under this Title shall be collected within five
(5) years from the date they become due. No action for collection of the tax, whether
administrative or judicial, shall be instituted after the expiration of such period. In
case of fraud or intent to evade payment of the tax, such action may be instituted for
the collection thereof 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)
The City Treasurer is legally prevented from collecting the tax.
(b)
The owner of the property or the person having legal interest

therein requests for re-investigation and executes a waiver in
writing before the expiration of the period within which to collect;
and
Copyright 1994-2013
Taxation 2012
131
(c)
The owner of the property or the person having legal interest

therein is out of the country or otherwise cannot be located.
SECTION 71.
Distribution of Proceeds.
(a)
The proceeds of the basic real property tax including interest

thereon, and proceeds from use, lease, disposition, sale or
redemption of property acquired at a public auction shall be
distributed in accordance with the provisions of Title II, Book II of
R.A. 7160.
(b)
The special education fund tax shall occur entirely with the City.
(c)
The additional tax on idle lands shall accrue equally to the City and
Metro-Manila Authority in accordance with Section 274 thereof.
SECTION 72.
Applicability of Pertinent Laws. The applicable and
pertinent provisions of Title II, Book II of R.A. 7160 in the administration and
enforcement of real property taxation is herewith adopted and shall apply to all
matters of real property taxation in their jurisdiction.
TITLE III
Tax on Business
CHAPTER 11
Scope and Definitions
SECTION 73.
Scope. The City hereby levy taxes on all businesses that is
within its authority to tax as enumerated in Chapter 2, Book II of R.A. 7160.
SECTION 74.
Definitions:
1) Agricultural Product includes the yield of the soil, such as corn, rice,
wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers,
and their by-products; ordinary salt, all kinds of fish; poultry; and livestock and
animal products, whether in their original form or not.
The phrase "whether in their original form or not" refers to the transformation
of said products by the farmer, fisherman, producer or owner through the application
Copyright 1994-2013
Taxation 2012
132
of processes to preserve or otherwise to prepare said products for the market such as
freezing, drying, salting, smoking or stripping for purposes of preserving or otherwise
preparing said products for the market.
To be considered an "agricultural product", whether in its original form or not,
its transformation must have been undertaken by the farmer, fisherman, producer or
owner.
Agricultural products, as defined, include those that have undergone not only
simple but even sophisticate processes employing advanced technological means in
packaging; like dressed chicken or ground coffee in plastic bags or styropor or other
packaging materials intended to process and prepare the products for the market.
The term "by-products" shall mean those materials which in the cultivation or
processing of an article remain over, and which are still of value and marketable, like
copra cake from copra or molasses from sugar cane.
2) Amusement is a pleasurable diversion and entertainment. It is
synonymous to relaxation, avocation, pastime, or fun;
3) Amusement Device refers to machines or apparatuses for visual
entertainment, games of skill or similar amusements.
4) Amusement Places include theaters, cinemas, concert halls, circuses
and other places of amusement where one seeks admission to entertain oneself by
seeing or viewing the show or performance;
5) Bar includes any place where intoxicating and fermented liquors or
malt are sold, even without food, where services of hired hostesses and/or waitresses
are employed; and where customers may dance to music not rendered by a regular
dance orchestra or musicians hired for the purpose; otherwise the place shall be
classified as a dance hall or night or day club. A cocktail lounge, beer garden, or pub
house is considered a bar even if there are no hostesses or waitresses to entertain
customers.
6) Business means trade or commercial activity regularly engaged in as a
means of livelihood or with a view to profit;
7) Banks and other Financial Institutions include non-bank financial
intermediaries, lending investors, finance and investment companies, pawnshops,
money shops, insurance companies, stock markets, stock brokers and dealers in
Copyright 1994-2013
Taxation 2012
133
securities and foreign exchange, as defined under applicable law, or rules and
regulations thereunder;
8) Calling means one's regular business, trade, profession, vocation or
employment which does not require the passing of an appropriate government board
or bar examination, such as professional actors and actresses, hostesses, masseurs,
commercial stewards and stewardesses. etc.
9) Capital Investment is the capital which a person employs in any
undertaking, or which he contributes to the capital of a partnership, corporation, or
any other juridical entity or association in a particular taxing jurisdiction;
10) Carinderia refers to any public eating place where foods already
cooked are served at a price.
11) Charges refers to pecuniary liability, as rents or fees against persons or
property;
12) Contractor includes persons, natural or juridical, not subject to
professional tax under Article 229 of this Rule, whose activity consists essentially of
the sale of all kinds of services for a fee, regardless of whether or not the performance
of the service calls for the exercise or use of the physical or mental faculties of such
contractor or his employees.
As used in this Title, the term contractor shall include general engineering,
general building and specialty contractors as defined under applicable laws; filling,
demolition and salvage works contractors; proprietors or operators of mine drilling
apparatus; proprietors or operators of dockyards; persons engaged in the operators of
smelting plants; engraving, planting, and plastic lamination establishments;
proprietors or operators of establishments for repairing, repainting, upholstering,
washing or greasing of vehicles, heavy equipment, vulcanizing, recapping and battery
charging; proprietors or operators of furniture shops and establishments for planning
of surfacing and recutting of lumber, and sawmills under contract to saw or cut logs
belonging to other; proprietors or operators of dry-cleaning or dyeing establishments,
steam laundries, and laundries using washing machines; proprietors or owners of
shops for the repair of any kind of mechanical and electrical devices, instruments,
apparatus, or furniture and shoe repairing by machine or any mechanical contrivance;
proprietors or operators of establishments or lots for parking purposes; proprietors or
operators of tailor shops, dress shops, milliners and hatters, beauty parlors,
barbershops, massage clinics, sauna, Turkish and Swedish baths, slenderizing and
Copyright 1994-2013
Taxation 2012
134
body building saloons and similar establishments; photographic studios; funeral

parlors; proprietors or operators of hotels, motels, and lodging houses; proprietors or
operators of arrastre and stevedoring, warehousing, or forwarding establishment,
master plumbers, smiths, and house or sign painters; printers, bookbinders,
lithographers; publishers except those engaged in the publication or printing of any
newspaper, magazine, review or bulletin which appears at regular intervals with fixed
prices for subscription and sale and which is not devoted principally to the publication
of advertisements; business agents, private detective or watchman agencies,
commercial and immigration brokers, and cinematographic film owners, lessors and
distributors, medical and dental clinics.
13) Corporation includes partnerships, no matter how created or
organized, joint stock companies, joint accounts (cuentas en participation),
associations or insurance companies but does not include general professional
partnerships and a joint venture or consortium formed for the purpose of undertaking
construction projects or engaging in petroleum, coal, geothermal, and other energy
operations or consortium agreement under a service contract with the government.
General professional partnerships are partnerships formed by persons for the sole
purpose of exercising their common profession, no part of the income of which is
derived from engaging in any trade or business.
The term "resident foreign" when applied to a corporation, means a foreign
corporation not otherwise organized under the laws of the Philippines, but engaged in
trade or business within the Philippines;
14) Countryside and Barangay Business Enterprise refer to any business
entity, association, or cooperative registered under the provision of R.A. 6810,
otherwise known as Magna Carta For Countryside and Barangay Business Enterprise
(Kalakalan 20);
15) Dealer means one whose business is to buy and sell merchandise,
goods and chattels as a merchant. He stands immediately between the producer or
manufacturer and the consumer and depends for his profit not upon the labor he
bestows upon his commodities but upon the skill and foresight with which he watches
the market;
16) Fee means a 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;
Copyright 1994-2013
Taxation 2012
135
17) Franchise 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;
18) Gross Sales or Receipts include the 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
services performed or to be performed for another person excluding discounts if
determinable at the time of sales, sales return, excise tax, and value added tax (VAT);
19) Levy means an imposition or collection of an assessment, tax, tribute or
fine.
20) Manufacturer includes every person who, by physical or chemical
process, alters the exterior texture or from inner substance of any raw material or
manufactured or partially manufactured product in such manner as to prepare it for
special use or uses to which it could not have been put in its original condition, or who
by any such process, alters the quality of any such raw material or manufactured or
partially manufactured products so as to reduce it to marketable shape or prepare it for
any of the use of industry, or who by any such process, combines any such raw
material or manufactured or partially manufactured products with other materials or
products of the same or of different kinds and in such manner that the finished
products of such process or manufacture can be put to a special use or uses to which
such raw material or manufactured or partially manufactured in their original
condition could not have been put and who in addition, alters such raw material or
manufactured or partially manufactured products, or combines the same to produce
such finished products for the purpose of their sale or distribution to others and not for
his use or consumption;
21) Marginal Farmer or Fisherman refer to individual engaged in
subsistence farming or fishing which limited to the sale, barter or exchange of
agricultural or marine products produced by himself and his immediate family, and
whose annual net income from farming or fishing does not exceed Fifty Thousand
Pesos (P50,000.00) or the poverty line established by NEDA for the particular region
or locality, whichever is higher;
22) Motor Vehicle means any vehicle propelled by any power other than
Copyright 1994-2013
Taxation 2012
136
muscular power using the public roads, but excluding road rollers, trolley cars,
street-sweepers sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian
trucks, and tractors, trailers, and traction engines of all kinds used exclusively for
agricultural purposes;
23) City Waters include not only streams, lakes, and tidal waters within the
City, not being the subject of private ownership and not comprised within the national
parks, public forest, timber lands, forest reserves or fishery reserves, but also marine
waters included between two lines drawn perpendicularly to the general coastline
from points where the boundary lines of the city touch the sea at low and third line
parallel with the general coastline and fifteen (15) kilometers from it. Where two (2)
Cities are so situated on the opposite shores that there is less than fifteen (15)
kilometers of marine waters between them, the third line shall be equally distant from
opposite shores of the respective Cities or Municipalities;
24) Night or Day Club includes any place frequented at nighttime or
daytime, as the case may be patrons are served food or drinks and are allowed to
dance with their partners or with professional hostesses furnished by the management.
25) Occupation means one's regular business or employment, of an activity
which principally takes up one's time, thought and energies. It includes any calling,
business, trade, profession or vocation.
26) Operator includes the owner, manager, administrator, or any other
person who operates or is responsible for the operation of a business establishments or
undertaking;
27) Peddler means any person who, either for himself or on commission,
travels from place to place and sell his goods or offers to sell and deliver the same.
Whether a peddler is a wholesale peddler or retail of a particular commodity shall be
determined from the definition of wholesale dealer or retail dealer as provided in this
Rule;
28) Persons means every natural or juridical being, susceptible of rights
and obligations or of being the subject of legal relations;
29) Privately-Owned Public Market means those market establishments
including shopping centers funded and operated by private persons, natural or
juridical, under government permit.
Copyright 1994-2013
Taxation 2012
137
30) Producer means essentially the same as a "manufacturer", except that

it is more commonly used to denote a person who raises agricultural crops and puts
them in a marketable condition.
31) Real Estate Broker includes any person, other than a real estate
salesman as hereinafter defined, who for another, and for a compensation or in the
expectation or promise of receiving compensation;
a)
Sells or offers for sale, buys or offers to buy, lists, or solicits for
prospective purchasers, or negotiates the purchaser, sale or
exchange of real estate or interest therein;
b)
or negotiate loans on real estate;
c)
or leases or offers to lease or negotiates the sale, purchase or

exchange of a lease, or rents or places for rent or collects rents
from real estate or improvements thereon;
d)
or shall be employed by or on behalf of the owner or owners of lots

parcels of real estate at a stated salary, on commission, or
otherwise to sell such real estate or any part thereof in lots or
parcels.
"Real estate salesman" means any natural person regularly employed by a real
estate broker to perform in behalf of such broker any or all of the functions of a real
estate broker. One act of a character embraced within the above definition shall
constitute the person performing or attempting to perform the same real estate broker,
the foregoing definitions do not include a person who shall directly perform any of the
acts aforesaid with reference to his own property, where such acts are performed in
the regular course of or as an incident to the management of such property; nor shall
they apply to persons acting pursuant to a duly executed power-of-attorney from the
owner authorizing final consumption by a performance of a contract conveying real
estate by sale, mortgage or lease; nor shall they apply to any receiver, trustee or
assigned in bankruptcy or insolvency or to any person acting pursuant to the order of
any court; nor to a trustee selling under a deed of trust.
32) Real Estate Dealer includes any person engaged in the business of
buying, selling, exchanging, leasing, or renting property as principal and holding
himself out as a full or part-time dealer in real estate or as an owner of rental property
or properties rented or offered for rent for an aggregate amount of One Thousand
Copyright 1994-2013
Taxation 2012
138
(P1,000.00) Pesos or more a year. Any person shall be considered as engaged in

business as real estate dealer by the mere fact that he is the owner or sub-lessor of
property rented or offered for rent for an aggregate amount of One Thousand
(P1,000.00) Pesos or more a year. An owner of sugar lands subject to tax under
Commonwealth Act No. 567 shall not be considered a real estate dealer under this
definition.
33) Rental means the value of the consideration, whether in money or
otherwise, given for the enjoyment or use of a thing.
34) Residents refer to the natural persons who have their habitual residence
in the province, city, or municipality where they exercise their civil rights and fulfill
their civil obligations, and to juridical persons for which the law or any other
provision creating or recognizing them fixes their residence in a particular province,
city, or municipality where they have their legal residence or principal place of
business or where they conduct their principal business or occupation;
35) Restaurant is any establishment offering to the public regular and
special meals or menu, cooked foods and short orders. This term includes caterers.
36) Retail means a sale where the purchaser buys the commodity for his
own consumption, irrespective of the quantity of the commodity sold;
37) Services means the duties, works or functions performed or discharged
by a government officer, or by a private person contracted by the government or the
case may be.
38) Shopping Center means a building, establishment, or a place, or parts
thereof, leased to several different persons but not less than ten (10) persons to be
used principally by them, separately for selling assorted, non-perishable and dry goods
merchandise or articles, including refrigerated goods.
39) Tax means an enforced contribution, usually monetary in form, levied
by the law-making body on persons or property subject to its jurisdiction for the
precise purpose of supporting governmental needs.
40) Vessel includes every type of boat, craft, or other artificial contrivance
used, or capable of being used, as a means of transportation on water;
41) Wharfage means a fee assessed against the cargo of a vessel engaged
in foreign or domestic trade based on quantity, weight, or measure received and/or
Copyright 1994-2013
Taxation 2012
139
discharged by vessel; and

42) Wholesale means a sale where the purchaser buys or imports the
commodities for resale to persons other than the end user.
CHAPTER 12
Graduated Tax on Business
SECTION 75.
Imposition of Tax These is hereby imposed on the
following persons, natural or juridical, who establish, operate, conduct or maintain
their respective businesses within the City of Kalookan, a graduated business tax in
the amounts hereafter prescribed;
a) On manufacturers, assemblers, repackers, processors, brewers, distillers,
rectifiers, and compounders of liquors, distilled spirits, and wines or manufacturers of
any article of commerce of whatever kind or nature, in accordance with the following
schedule:
Gross Sales/Receipts for the
Amount of Tax
Preceding Calendar Year:
Per Annum
Less than P 10,000.00
P248.00
P10,000 or more but less than
15,000.00
330.00
15,000 or more but less than
20,000.00
451.00
30,000.00
660.00
40,000.00
990.00
50,000.00
1,238.00
75,000.00
1,980.00
100,000.00
2,475.00
150,000.00
3,300.00
200,000.00
4,125.00
300,000.00
5,775.00
500,000.00
8,250.00
750,000.00
12,375.00
1,000,000.00
16,500.00
1,000,000 or more but less than
2,000,000.00
20,625.00
3,000,000.00
24,750.00
4,000,000.00
29,700.00
5,000,000.00
35,000.00
Copyright 1994-2013
Taxation 2012
140
6,000,000.00
37,020.00
7,000,000.00
43,190.00
8,000,000.00
46,800.00
9,000,000.00
52,650.00
10,000,000.00
54,600.00
11,000,000.00
56,500.00
12,000,000.00
58,500.00
13,000,000.00
60,450.00
14,000,000.00
62,400.00
15,000,000.00
64,350.00
16,000,000.00
66,300.00
17,000,000.00
68,250.00
18,000,000.00
70,200.00
19,000,000.00
72,800.00
19,000,000 up to
20,000,000.00
75,400.00
For every One Million Pesos (P1,000,000.00) or fraction thereof in excess of

Twenty Million Pesos (P20,000,000.00) but less than Fifty Million Pesos
(P50,000,000.00), an additional Twenty Five (25%) Percent of One Percent (1%) to
the tax at Twenty Million (P20,000,000.00) gross receipts;
For every One Million Pesos (P1,000,000.00) or fraction thereof in excess of
Fifty Million Pesos (P50,000,000.00) but less than One Hundred Million Pesos
(P100,000,000.00) an additional Twenty (20%) Percent of One (1%) Percent to the
tax at Fifty Million Pesos (P50,000,000.00) gross receipts;
The preceding rates shall apply only to amount of domestic sales of
manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and
compounders of liquors, distilled spirits, and wines or manufacturers of any article of
commerce of whatever kind or nature other than those enumerated in paragraph (c) of
this Section.
b) On wholesalers, distributors, or dealers in any article of commerce of
whether kind or nature in accordance with the following schedules:
Per Annum

Copyright 1994-2013
Amount of Tax
Taxation 2012
P27.00
141
2,000.00
49.00
3,000.00
75.00
4,000.00
108.00
5,000.00
150.00
6,000.00
182.00
7,000.00
215.00
8,000.00
248.00
10,000.00
281.00
15,000.00
330.00
20,000.00
413.00
30,000.00
495.00
40,000.00
660.00
50,000.00
990.00
75,000.00
2,485.00
100,000.00
2,980.00
150,000.00
2,805.00
200,000.00
3,630.00
300,000.00
4,950.00
500,000.00
6,600.00
750,000.00
9,900.00
1,000,000.00
13,200.00
1,000,000 up to
2,000,000.00
15,000.00
In excess of Two Million Pesos (P2,000,000.00) up to Ten Million Pesos

(P10,000,000.00), for every One Hundred Thousand Pesos (P100,000.00) or fraction
thereof, an additional tax at the rate of thirty percent (30%) of one (1%) percent.
In excess of Ten Million Pesos (P10,000,000.00) up to Twenty Million Pesos
(P20,000,000.00), for every One Hundred Thousand Pesos (P100,000.00) or fraction
thereof, an additional tax at the rate of twenty five percent (25%) of one (1%) percent.
In excess of Twenty Million Pesos (P20,000,000.00) or more, for every One
Hundred Thousand Pesos (P100,000.00) or fraction thereof, an additional tax at the
rate of twenty percent (20%) of one (1%) percent. (As amended . . .)
The business enumerated in paragraph (a) above shall no longer be subject to
the tax on wholesalers, distributors, or dealers provided in this Section.
c) On exporters, and on manufacturers, millers, producers, wholesalers,
distributors, dealers or retailers of essential commodities enumerated hereunder at a
Copyright 1994-2013
Taxation 2012
142
rate of one-half (1/2) of the rates prescribed in paragraphs (a), (b) and (d) of this
Section;
(1)
Rice and corn;
(2)
Wheat or cassava flour, meat, dairy products, locally manufactured,

processed or preserved food, sugar, salt and other agricultural,
marine, and fresh water products, whether in their original state or
not;
(3)
Cooking oil and gas;
(4)
Laundry soap, detergents, and medicine;
(5)
Agricultural implements, equipment and post-harvest facilities,

fertilizers, pesticides, insecticides, herbicides, and other farm
inputs;
(6)
Poultry feeds, and other animal feeds;
(7)
School supplies; and
(8)
Cement.
For purpose of this Section, the term exporters shall refer to those who are
principally engaged in the business of exporting goods and merchandise, as well as
manufacturers and producers whose goods or products are both sold domestically and
abroad. The amount of export sales shall be excluded from the total sales and shall be
subject to the rates of one half (1/2) of the rates prescribed under paragraphs (a), (b)
and (d) of this Section.
d) On contractors and other independent contractors, in accordance with the
following schedule:
Amount of Tax
Per Annum
Copyright 1994-2013
P42.00
P 10,000.00
93.00
15,000.00
157.00
20,000.00
248.00
Taxation 2012
143
30,000.00
413.00
40,000.00
578.00
50,000.00
825.00
75,000.00
1,320.00
100,000.00
1,980.00
150,000.00
2,970.00
200,000.00
3,960.00
250,000.00
5,445.00
300,000.00
6,930.00
400,000.00
9,240.00
500,000.00
12,375.00
750,000.00
14,438.00
1,000,000.00
16,500.00
2,000,000.00
22,500.00
2,000,000 or more - at a rate (not exceeding) one and one-eight percent (1 1/8%)
e)
On Retailers,
Amount of Tax
Per Annum
P75,000.00
1,400.00
100,000.00
1,880.00
150,000.00
2,700.00
200,000.00
3,560.00
300,000.00
4,800.00
400,000.00
6,100.00
500,000.00
6,450.00
600,000.00
9,500.00
750,000.00
12,750.00
1,000,000.00
13,500.00
1,000,000 up to
2,000,000.00
14,250.00
In excess of P2,000,000.00 up to P15,000,000.00, for every P100,000.00 pesos

or fraction thereof, an additional tax at a rate of twenty-five (25%) percent of one
(1%) percent to the tax on P2,000,000.00 gross sales.
More than P15,000,000.00 , for every P100,000.00 or fraction thereof, an
additional tax at a rate of fifteen (15%) percent of one (1%) percent to tax on sales of
Copyright 1994-2013
Taxation 2012
144
P15,000,000.00.
Barangays, shall have the exclusive power to levy taxes, as provided under
R.A. 7160 on gross sales or receipts of the preceding calendar year Fifty Thousand
Pesos (P50,000.00) or less. (As amended . . . )
f) Owners or operators of cafes, cafeterias, ice cream and other refreshment
parlors, restaurants, soda fountain bars, carinderias and food caterers shall pay the tax
in accordance with the following:
With gross annual sales and/or receipts for the
Tax
preceding calendar year in the amount of :
Per Annum
P 50.00
P3,750
94.00
4,500
113.00
6,125
154.00
7,250
182.00
8,750
219.00
10,000
257.00
12,000
304.00
16,750
350.00
18,250
456.00
20,625
516.00
23,375
585.00
27,000
675.00
20,000
750.00
33,000
825.00
35,000
897.00
40,000
1,016.00
45,000
1,138.00
50,000
1,240.00
75,000
1,445.00
100,000
1,650.00
200,000
2,000.00
200,000 or more at a rate of one and one-eight percent (1 1/8%)
g) Owners or operators of bar, beer garden, cocktail lounge, day and night
club, pub house, and sing-along or karaoke bars shall pay the tax in accordance with
Copyright 1994-2013
Taxation 2012
145
the following schedule:

Tax
Per Annum
P250.00
P30,000
750.00
50,000
1,250.00
75,000
1,875.50
100,000
2,500.00
150,000
3,750.00
200,000
5,000.00
300,000
7,500.00
400,000
10,000.00
500,000
12,500.00
650,000
16,250.00
700,000
20,000.00
1,000,000
25,000.00
at a rate of two and
a half percent (2 1/2%)
Excess of more than P2,000,000.00 of gross receipts at a rate of two and

two-thirds percent (2 2/3%), in addition to the tax at P2,000,000.00. (As amended . . .
)
h) On banks and other financial institutions, at a rate (not exceeding)
Seventeen (17%) percent of one (15%) percent on the gross receipts of the preceding
calendar year derived from interest, commissions, and discounts from lending
activities, income from financial leasing, dividends, rentals on property and profit
from exchange or sale of property, insurance premium. (As amended . . .)
All other income and receipts of banks and financial institutions not otherwise
enumerated above shall be excluded from the computation of taxes. Income from
rental of real property shall be computed in accordance with paragraph (j),
subparagraph (2).
For newly started business, the tax shall be P500.00 in the current year.
i)
Copyright 1994-2013
On peddlers engaged in the sale of any merchandise or article of

Taxation 2012
146
commerce, at a rate not exceeding One Hundred Pesos (P100.00) per peddler
annually.
Delivery trucks, vans, or motor vehicles used by manufacturers, producers,
wholesalers, dealers, or retailers enumerated in this Chapter shall be exempt from the
peddlers' tax imposed in this Section.
j)
schedule:
Real estate dealers shall pay the tax in accordance with the following
Tax Per Annum

1.
Subdivision operators, per square meter
P1.00
The tax shall be based on the total area of

the remaining lots titled in the name of the
subdivision operator.
2.
Lessors or sub-lessors of real estate including

accessories, apartels, pension inns, apartments,
condominia, house for lease, rooms spaces
for rent shall pay the tax in accordance with
the following schedule:
Those with gross receipts for the
Tax Per Annum
(Non-Res) (Resd'tial)
Less than 1,000
Exempted
Exempted
P 4,000.00
40.00
10,000.00
100.00
37.50
20,000.00
300.00
93.75
30,000.00
600.00
282.00
40,000.00
850.00
800.00
50,000.00
1,000.00
938.00
75,000.00
1,250.00
1,175.00
100,000.00
1,500.00
1,400.00
125,000.00
1,750.00
1,650.00
150,000.00
2,000.00
1,875.00
200,000.00
2,550.00
2,345.00
300,000.00
3,550.00
3,280.00
Copyright 1994-2013
Taxation 2012
147
400,000.00
4,575.00
4,220.00
500,000.00
5,650.00
5,155.00
600,000.00
6,725.00
6,095.00
700,000.00
7,820.00
7,030.00
800,000.00
9,900.00
7,970.00
900,000.00
10,950.00
8,870.00
1,000,000.00
11,700.00
9,770.00
Non-Residential Over P1,000,000.00 in gross receipts, an additional tax at a

rate of one and one-tenth percent (1 1/10%) to the tax at One Million (P1,000,000.00)
gross receipts.
Residential Over P1,000,000.00 in gross receipts, an additional tax at a rate
of (.0108) one and one eight-hundredths percent (1/.08%) to the tax at One Million
(P1,000,000.00) gross receipts.
For newly started business, the initial tax shall be at the rate of one hundred
pesos (P100.00) for residential and two hundred pesos (P200.00) for non-residential.
(As amended . . . )
3) On private cemeteries/memorial parks dealers of real estate excluding
subdivision operators and lessors of real estate;
Less than P10,000
Tax
Per Annum
P375.00
P50,000.00
750.00
100,000.00
1,125.00
200,000.00
2,250.00
400,000.00
3,375.00
700,000.00
6,000.00
1,000,000.00
9,000.00
1,500,000.00
13,125.00
2,000,000.00
15,750.00
3,000,000.00
20,625.00
5,000,000.00
24,000.00
6,000,000.00
30,000.00
8,000,000.00
37,500.00
Copyright 1994-2013
Taxation 2012
148
8,000,000 up to
10,000,000.00
For every P500,000 in excess of P10,000,000.00
47,250.00
2,000.00
For newly started business, the initial tax,

shall be the minimum prescribed above.
k) Owners or operators of privately-owned public markets and shopping

centers shall pay the tax in accordance with the following schedule:
Those with gross receipts for the
Tax Per
Quarter
Less than P5,000
277.00
P10,000.00
562.50
20,000.00
1,125.00
30,000.00
1,687.00
40,000.00
2,250.00
50,000.00
2,812.00
60,000.00
3,375.00
70,000.00
3,937.00
80,000.00
4,500.00
90,000.00
5,062.50
90,000 to P100,000
5,625.00
For every P1,000 in excess of P100,000.00
30.00
(As amended . . . )
For newly started privately-owned public
markets, the tax shall be the minimum
prescribed above.
On owners or operators of amusement places not otherwise subject to the

payment of amusement tax such as bowling alleys, billiard halls, pool, video game
parlors, and similar amusement places not charging admission fees. (As amended . . . )
Copyright 1994-2013
Taxation 2012
Amount of Tax
149
Per Annum
P25.00
2,000.00
50.00
3,000.00
75.00
4,000.00
100.00
5,000.00
125.00
6,000.00
150.00
7,000.00
175.00
8,000.00
200.00
10,000.00
250.00
15,000.00
375.00
20,000.00
500.00
30,000.00
750.00
40,000.00
1,000.00
50,000.00
1,250.00
75,000.00
1,875.00
100,000.00
2,500.00
150,000.00
3,750.00
200,000.00
5,000.00
300,000.00
7,500.00
500,000.00
12,500.00
750,000.00
18,750.00
1,000,000.00
25,000.00
2,000,000.00
40,000.00
2,000,000.00 or more at a rate of two (2%) percent
m) Private schools, colleges and universities, and other schools otherwise

provided in this Code; including private hospitals, shall pay the tax at a rate not
exceeding .0025 (x .25%) based on the gross receipts for the preceding calendar year.
CHAPTER 13
Special Provisions
SECTION 76.
Newly Operated Business For a newly started business
falling under paragraphs (a), (b), (c), (d), (e), (f), (g), (h), (m) or (n) Chapter 75, the
tax shall be fixed by the quarter. The initial tax for the quarter in which the business
starts to operate shall be one-fourth (1/4) of one-tenth (1/10) of one (1%) percent of
the capital investment, but in no case shall it be less than the minimum provided
Copyright 1994-2013
Taxation 2012
150
therefor by the pertinent schedule. However, in succeeding quarter or quarters, in case

the business opens before the last quarter of the year, the tax shall be based on the
gross sales/receipts for the preceding quarter at the rate of one-fourth (1/4) of the
annual rates fixed in the pertinent schedule of paragraphs (a), (b), (c), (d), (e), (f), (g),
(h), (m) or (n) as the case may be. In the succeeding years, regardless of when the
business started to operate, the tax shall be based on the gross sales/receipts for the
preceding calendar year, or any fraction thereof, as provided in the pertinent schedule.
SECTION 77.
Retirement of Business
a) Any person, natural or juridical, subject to the tax on businesses under

Section 75 of this Chapter shall, upon termination of the business, submit a sworn
statement of the gross sales or receipts for the calendar year.
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 Section. 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 for record purposes in
the course of the renewal of the permit or license to operate the business.
The treasurer shall see to it that the payments of taxes of a business is not
avoided by simulating the termination or thereof. For this purpose, the following
procedural guidelines shall be strictly observed:
1)
The 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 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 the
taxes, fees and charges imposed thereon; and
2)
In the case of a 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 under
this Section prescribing such tax.
Copyright 1994-2013
Taxation 2012
151
b) If it is found that the retirement or termination of the business is

legitimate, and the tax due therefrom be less than the tax due for the current year
based on the gross sales or receipts, the difference in the amount of the tax shall be
paid before the business is considered officially retired or terminated.
c) The permit issued to a business retiring or terminating its operations shall
be surrendered to the treasurer who shall forthwith cancel the same and record such
cancellation in his book.
SECTION 78.
a)
The conduct of operation of two or more related businesses

provided in Section 75 of this Chapter by any one person, natural
or juridical, shall require the issuance of a separate permit or
license to each business.
b)
If a person conducts or operates two (2) or more related businesses

which are subject to the same rate of imposition, the tax shall be
computed on the basis of combined total gross sales or receipts of
the said two (2) or more related businesses.
c)
If, however, the businesses operated by one person are governed by

separate tax schedules or the rates of the taxes are different, the
taxable gross sales or receipts of each business shall be reported
independently and the tax thereon shall be computed on the basis
of the appropriate schedule.
d)
Where a person operates any of the businesses mentioned in

paragraphs (a), (b), (c), (d), (e), (f) , or (g), (h), (m), (n) Chapter 75
together with any of the businesses for which fixed taxes are
provided in this Chapter, the sale or receipts of the latter shall not
be included in the sales or receipts of the former for the purpose of
computing the taxes due under the paragraph concerned.
SECTION 79.
a)
Related or Combined Business
Situs of the Tax
Definition of Terms:
1) Principal Office the head or main office of the business appearing in

the pertinent documents submitted to the Securities and Exchange Commission (SEC),
Copyright 1994-2013
Taxation 2012
152
or the Department of Trade and Industry (DTI), or other appropriate agencies as the
case may be.
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 another
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 Mayor within fifteen
(15) days after such transfer or relocation is effected.
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 may be 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 are withdrawn for delivery to customers of dealers,
or by persons acting in behalf of the business. A warehouse that does not accept
orders and/or issue sales invoices 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, tests, researches or experiments involving agricultural,
agri-business, marine or aquatic, livestock, poultry, dairy and other similar products
for the purpose of improving the quality and quantity of goods or products.
(b)
Sales Allocation:
1. All sales made by a branch or sales office or warehouse located in the

City shall be taxable herein.
2.
Copyright 1994-2013
In case the principal office and the factory are located in this City, all
Taxation 2012
153
sales recorded in the principal office and those in other localities where there is no
branch or sales office or warehouses 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, plant or plantation, is located in another locality, thirty (30%) percent of the
sales recorded in the principal office shall be taxable in the City of Kalookan.
(ii) If the factory, project office, plant or plantation, is located in this City and
the principal office is located in another locality, seventy (70%) percent of the sales
recorded in the principal office shall be taxable herein.
This sales allocation in (i) and (ii) above shall not apply to experimental farms.
(iii) If the plantation is located in the City, and the factory is located in another
locality, forty (40%) percent of the seventy (70%) percent 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 another locality, sixty
(60%) percent of the seventy (70%) percent sales determined in paragraph 3(ii) above
shall be taxable herein.
(iv) If the factory, project office, plant or plantation is located in the City, and
the other factories, project offices, plants or plantations 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.
4. All sales made by the factory, project office, plant located in the 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 shall be taxable by this City along with the sales
recorded in the principal office.
5. In the case of manufacturers or producers which engage the services of an
independent contractor to produce or manufacture some of their products, the
foregoing rules on situs of taxation shall apply. However, the factory or plant and
warehouse of the contractor utilized for the production and storage of the
manufacturers products shall be considered as the factory or plant and warehouse of
the manufacturers.
6.
Copyright 1994-2013
(i) All route sales made in this City where a manufacturer, producer,
Taxation 2012
154
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.
(ii) This City shall tax the sales of the products withdrawn by route trucks
from the branch, sales office or warehouse located herein but sold in another locality.
CHAPTER 14
Fixed Tax on Business
SECTION 80.
Imposition of Tax There is hereby imposed, as herein
below specific, taxes on the following business in the City.
a)
On owners or operators of amusement/vending devices :

1.
Each jukebox machine
2.
Each machine or apparatus for visual entertainment
3.
Each apparatus for weighing person
4.
Each machine for dispensing or vending

softdrinks and other articles
5.
For each day thereafter
150.00
450.00
450.00
50.00
Side shows, per booth:

For the first ten (10) days
for each day thereafter
10.
90.00
Circuses, carnivals, and the like per day:

9.
350.00
For each coin or token operated

amusement machine or apparatus
8.
90.00
Each similar device for vending games

of skill or amusement
7.
150.00
Each machine or apparatus for printing

letters or numbers
6.
P250.00
150.00
50.00
Merry-go-rounds, roller coasters, ferris

wheels, swings, shooting galleries or
similar contrivances, per contrivances:
For each day thereafter
11.
b)
Copyright 1994-2013
Posting and security guards
400.00
50.00
100/guard
Cold Storage and refrigeration cases:
Taxation 2012
155
1.
Refrigeration or cold storage unit:

With total cold storage capacity:
Not exceeding 5 cu.m.
2.
c)
P225.00
Over 5 to 15 cu.m.
337.50
Over 15 tol 25 cu.m.
562.50
Over 25 to 35 cu.m.
1,125.00
Over 35 to 50 cu.m.
1,687.50
Over 50 cu. m.
2,250.00
Refrigeration cases:
Less than 5 cu.m.
15.00
Over 5 cu.m.
30.00
Nursery, vocational and other schools not

regulated by the Department of Education,
Culture and Sports:
With 5 or less students
d)
P150.00
Over 5 but not more than 20 students
300.00
Over 20 students
600.00
Dancing schools/Driving Schools/Speed

reading/EDP/Judo Karate, etc.:
e)
1.
With 100 or more students
P1,000.00
2.
With 50 to 99 students
800.00
3.
With 25 to 49 students
500.00
4.
With less than 25 students
350.00
Car exchange on consignment basis only:

For an enclosure of 500 sq. m. or less
For an enclosure of more than 500 sq. m.
P225.00
300.00
If car exchange are being operated on a

buying and selling basis, they are covered
by the graduated business tax on retailers,
Copyright 1994-2013
Taxation 2012
156
independent wholesalers and distributors,

under Section 75.
f)
Storage of flammable, combustible

or explosive substance:
a)
Flammable liquids
Flammable liquids with flash point at
20 F or below, such as gasoline and
other carbon besolphide, naphtha, benzol,
allodin and acetone:
Tax per Annum
Over 5 to 25 gals.
P15.00
Over 25 to 50 gals.
40.00
Over 50 to 100 gals.
80.00
160.00
Over 500 to 1,000 gals.
240.00
Over 1,000 to 1,500 gals.
320.00
400.00
480.00
640.00
800.00
960.00
1,200.00
Over 8,000 to 10,000 gals.
1,600.00
Over 10,000 to 50,000 gals.
2,400.00
Over 50,000 to 200,000 gals.
3,600.00
Over 200,000 to 500,000 gals.
4,800.00
Over 500,000 to 1,500,000 gals.
6,400.00
Over 1,500,000 gals.
8,000.00
Flammable liquids with flash point at

above 20 F and below 70 F such as
alcohol, amyl-acetate, tuluol, ethyl acetate:
Copyright 1994-2013
Over 5 to 25 gals.
P30.00
Over 25 to 50 gals.
40.00
60.00
Taxation 2012
157
100.00
160.00
400.00
Over 5,000 to 25,000 gals.
800.00
Over 25,000 to 50,000 gals.
1,600.00
Over 50,000 gals.
2,000.00
Flammable liquids with flash point at 70 F to 200

F such as turpentine, thinner, prepared paints,
diesel oil, fuel oil, kerosene, varnish, cleansing
solvent, polishing liquids:
Over 5 to 25 gals.
P15.00
Over 25 to 50 gals.
24.00
40.00
100.00
200.00
Over 5,000 to 10,000 gals.
400.00
Over 10,000 to 50,000 gals.
600.00
Over 50,000 to 100,000 gals.
1,000.00
Over 100,000 to 500,000 gals.
1,600.00
Over 500,000 to 900,000 gals.
3,000.00
Over 900,000 gallons
4,000.00
Flammable liquids with flash point of over 200 F

when subject to spontaneous ignition or is
artificially heated to a temperature equal or
higher then its flash point such as petroleum
oil, crude oil, others:
Over 5 to 25 gals.
P15.00
Over 25 to 50 gals.
24.00
40.00
120.00
240.00
Over 1,000 to 20,000 gals.
400.00
Over 20,000 gallons
600.00
b)
Copyright 1994-2013
Flammable gases
Taxation 2012
158
Acetylene, hydrogen, coal gas, and other

flammables in gaseous form, except liquefied
petroleum gas and other compressed gases:
Over 15 to 25 kg.
P20.00
Over 25 to 100 kg.
40.00
Over 100 to 500 kg.
120.00
Over 500 to 2,000 kg.
240.00
Over 2,000 to 10,000 kg.
600.00
Over 10,000 to 50,000 kg.
1,200.00
Over 50,000 to 100,000 kg.
1,800.00
Over 100,000 kg.
3,600.00
c)
I.
II.
Combustible solids:
Calcium Carbide:
Over 10 but not more than 20 kg.
P45.00
60.00
120.00
Over 500 but not more than 1,000 kg.
180.00
Over 1,000 but not more than 5,000 kg.
240.00
300.00
450.00
Over 50,000 kg.
600.00
Pyrolyxin:
Over 10 to 50 kg.
P40.00
Over 50 to 200 kg.
80.00
Over 200 to 500 kg.
160.00
Over 500 to 1,000 kg.
300.00
Over 1,000 to 3,000 kg.
III.
Copyright 1994-2013
600.00
Over 3,000 to 10,000 kg.
1,000.00
Over 10,000 kg.
2.000.00
Matches:
Over 25 to 100 kg.
P40.00
Over 100 to 500 kg.
200.00
Taxation 2012
159
Over 500 to 1,000 kg.
400.00
Over 1,000 to 5,000 kg.
800.00
Over 5,000 kg.

IV.
1,200.00
Nitrate, phosphorous, bromine,

sodium, picric acid, and other hazardous,
explosive, corrosive, oxidizing and lachrymatory
properties:
Over 5 to 25 kg.
V.
P40.00
Over 25 to 100 kg.
60.00
Over 100 to 500 kg.
150.00
Over 500 to 1,000 kg.
300.00
Over 1,000 to 5,000 kg.
450.00
Over 5,000 kg.
600.00
Shredded combustible materials such

as wood shavings (kusot), waste (estopa),
sisal, oakum, and other similar combustible
shaving and fine materials:
VI.
Over 9 to 100 cu. ft.
P40.00
Over 100 to 500 cu. ft.
120.00
Over 500 to 1,000 cu.ft.
180.00
Over 1,000 to 2,500 cu. ft.
300.00
Over 2,500 cu. ft.
450.00
Tar, resin, waxes, copra, rubber, coal,

bituminous coal and similar combustible
materials:
Over 50 to 100 kg.
P45.00
Over 100 to 1,000 kg.
m)
180.00
Over 5,000 kg.
300.00
Tax on Lumberyards:
With an area of 500 sq. m. or less
Over 500 sq. m. to 1,000 sq. m.
Copyright 1994-2013
90.00
Over 1,000 to 5,000 kg.
Taxation 2012
P1,000.00
1,500.00
160
Over 1,000 sq. m.
2,500.00
CHAPTER 15
Administrative Provisions
SECTION 81.
Payment of Tax The tax shall be paid to the City
Treasurer or his duly authorized deputies before any business specified can be
lawfully begun and pursued and said tax shall be reckoned from the beginning of the
calendar quarter, when the business is abandoned, the tax shall not be exacted for a
longer period than the end of the calendar quarter.
The tax is payable for every line of business. One line of business or activity
does not become exempt by the mere fact that it is conducted with some other
business or activity for which the tax has already been paid.
SECTION 82.
Requirements
a)
Any person who shall establish or operate any business, trade or

activity within the City of Kalookan, shall first obtain the necessary
permit from the City Mayor or his duly authorized deputies and
shall pay the corresponding business tax imposed in this Title.
b)
Posting of official receipts 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 where the
business or undertaking is conducted. If he has no fixed place of
business or office, he shall keep the official receipt or copy thereof
in his person.
c)
Transfer of business Any business for which the tax has been
paid may be transferred are continued in any other place within the
territorial limits of each city or municipality without the payment
of an additional tax during the period for which payment of the tax
has been made.
d)
Death of licensee When any 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.
Copyright 1994-2013
Taxation 2012
161
e)
Issuance of sales invoices or receipts All persons subject to the

business tax shall prepare and issue sales or commercial invoices
or receipts in accordance with the requirements of the bureau of
internal revenue.
f)
Submission of sworn statement Any person engaged in a

business subject to the graduated business tax based on gross sales
and/or receipts shall within the first twenty (20) days of January of
each year or of every quarter submit a sworn statement of his gross
sales and/or receipts for the preceding calendar year or quarter in
such manner and form as may be prescribed by the City Treasurer
or its authorized deputies.
If the business or undertaking is terminated, the official receipt issued for the
payment of the business tax therefore shall be submitted to the City Treasurer together
with a sworn statement of the gross sales and/or receipts for the current year, within
twenty (20) days following the closure. Any tax due shall first be paid before any
business or undertaking can be considered terminated.
TITLE IV
Miscellaneous Taxes
CHAPTER 16
Professional Tax
SECTION 83.
Imposition of Tax There is hereby imposed an annual
professional tax on all persons engaged in the exercise or practice of their profession
or calling within the City.
Rate per annum
(a)
Copyright 1994-2013
Actuaries, architects, certified

public accountants, commercial aviators,
customs brokers, dentists, electrical
engineers, civil engineers, chemical
engineers, mechanical engineers, mining
engineers, marine chief engineers,
insurance agents and sub-agents, interior
Taxation 2012
162
b)
decorators, lawyers, licensed ship-masters,

marine surveyors, medical practitioners,
medical technologists, opticians,
optometrists, pharmacists, registered master
plumbers, registered electricians,
veterinarians, mechanical plant engineers,
junior mechanical engineers or certified
plant mechanics, agricultural engineers,
geodetic engineers, electronics or
communication engineers, chief motor
engineers, naval architects, sugar
technologists, real estate brokers,
stock brokers, sanitary engineers,
master mariners
P300.00
Chief mates, insurance adjusters,

land surveyors, pelotaris, foresters and
geologists, midwives, chemists,
associate and assistant electrical engineers,
marine officers, other than license
shipmasters, chiropodists, dietitians,
morticians, marine second engineers
registered nurses, statisticians
P150.00
PROVIDED, that professionals exclusively employed in the government shall

be exempt from the payment of this tax.
SECTION 84.
Payment of Tax Every person legally authorized to
practice his profession or calling shall pay the tax to the Treasurer or his duly
authorized deputies if he practices his profession or pursues his calling or maintains
his principal office in the City: Provided, that such person who has paid the
corresponding occupation tax herein fixed shall be entitled to practice his profession
or calling within the City and in all parts of the Philippines without being subject to
any other national or local tax, license or fee of whatever nature, for the practice of
such profession or calling pursuant to Section 139 of R.A. 7160.
Any individual or corporation employing a person subject to tax under this
section shall require payment by that person of the tax before employment and
annually thereafter.
Copyright 1994-2013
Taxation 2012
163
SECTION 85.
Time of Payment The occupation tax shall be payable
annually, on or before the thirty-first day of January. Any person first beginning to
exercise an occupation or calling after the month of January must, however, pay the
full tax before engaging therein. One line of occupation or calling does not become
exempt by being conducted with some other occupation or calling for which the tax
has been paid. Professionals exclusively employed in the government shall be exempt
from the payment of this tax.
SECTION 86.
Requirements Any person subject to the occupation tax
shall write or print in deeds, receipts, prescriptions, reports, books or accounts, plans
and designs, surveys, and maps, and similar documents, as the case may be, the
number of the official receipt issued to him.
Every individual, association, partnership and corporation, shall prepare and
submit a certified list of professionals, under their employ to the City Treasurer where
their principal office is located on or before the last day of March of every year. Such
list of professionals shall invariably include the following information:
(a)
Name of Professional
(b)
Profession
(c)
Amount of Tax Paid
(d)
Date and Number of Official Receipt
(e)
Year Covered
(f)
Place of Payment
SECTION 87.
Administrative Penalty Failure to submit the certified list
required in the preceding Section, shall subject the person thereof to a penalty of One
Hundred Pesos (P100.00) for every month of delay or fraction thereof.
CHAPTER 17
Tax on Delivery Trucks or Vans
SECTION 88.
Imposition of Tax There is hereby imposed on the
following persons an annual fixed tax per truck or van as follows:
Copyright 1994-2013
Taxation 2012
164
a)
b)
Manufacturers or producers of, dealers in,

distilled spirits, fermented liquors, soft
drinks, cigars and cigarettes, delivering
or distributing their products to sales
outlets, or selling to consumers, whether
directly or indirectly within the City, per
truck or van
P500.00
Manufacturers or producers of, or dealers in,

products other than the above commodities
delivering or distributing such commodities
to sales outlets or selling to consumers,
whether directly, within the City, per
truck or van
P300.00
The manufacturers, producers, and dealers referred to in the foregoing

paragraphs shall be exempt from the tax on peddlers prescribed in the preceding
Section.
SECTION 89.
Payment to Taxes The taxes prescribed in this Section
shall be paid to the City Treasurer or its duly authorized deputies on or before the
twentieth day of January each year. In the case of new peddlers, and delivery vans or
trucks entering into or used in the business after January 31, the applicable tax shall be
prorated by the quarter.
Upon application and payment of the tax on delivery truck or van, a sticker,
supplied by the City, shall be issued, to be displayed conspicuously at the windshield
of the vehicle.
CHAPTER 18
Tax on Printing and Publication of Business
SECTION 90.
Imposition of Tax There is hereby imposed on any person
engaged in the business of printing and/or publication of:
a)
Copyright 1994-2013
Any newspaper, magazine, review, or

bulletin except those appearing at regular
Taxation 2012
165
intervals, with fixed prices for subscription

and sale which is not published primarily
for the purpose of publishing
advertisements; and
b)
Books, cards, posters, leaflets, handbills,

certificates receipts, pamphlets and others
of similar nature, the following rates based
on the annual gross receipts for the preceding
calendar year;
When the business is located within
the City
3/4 of 1%
In the case of newly started business, the tax rate shall be as follows:
Printer
Publisher
Both printer and publisher
P250.00
150.00
450.00
SECTION 91.
Exemption from Tax The receipts from the printing
and/or publishing of books or other reading materials prescribed by the Department of
Education, Culture and Sports as school texts or references for which a separate
record shall be kept, shall not be included in the gross receipts subject to the tax
herein imposed.
SECTION 92.
Payment of Tax The tax shall be paid to the City
Treasurer or its duly authorized deputies on or before the twentieth day of January
each year.
CHAPTER 19
Franchise Tax
SECTION 93.
Imposition of Tax There is hereby imposed a franchise
tax at the following rates based on the gross annual receipts realized during the
preceding calendar year by any business enjoying a franchise within the City.
Copyright 1994-2013
Taxation 2012
166
Rate of tax on business enjoying a franchise

within the City will be
3/4 of 1%
If the business subject to the store-mentioned franchise tax closes within the
year, the franchise shall, within twenty (20) days of such cessation of business submit
a certified statement of its gross receipts realized during the undeclared portion of the
year and pay the tax due hereon.
In case of a newly started business, the tax shall be one-tenth (1/10) 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 for
the preceding calendar year, or any fraction thereof, as provided herein.
SECTION 94.
Exemption from Tax The franchise tax herein imposed
shall not apply to holders of certificates of public convenience for the operation of
public utility vehicles for reason that such certificates are not considered as franchises.
CHAPTER 20
Amusement Tax on Admission
SECTION 95.
Imposition of Tax There is hereby imposed a tax on
admission to theaters, cinematographs, concerts halls, circuses and other places of
amusement at the following rates:
a)
When the amount paid for admission is One Peso (P1.00) or less,
twenty (20%) percent; and
b)
when the amount for admission exceeds One Peso (P1.00), thirty
(30%) percent.
SECTION 96.
Exemption The holding of operas, concerts, dramas,
recitals, paintings, and art exhibitions, flower shows, musical programs, literary and
oratorical presentations, except film exhibitions and radio or phonographic records
thereof, shall be exempt from the payment of the amusement tax imposed in the
preceding section.
SECTION 97.
Deduction and Withholding of Tax In the case of theaters
or cinematographs and other amusement places, the amusement tax on admission shall
first be deducted and withheld by the proprietor, lessee, or operator of the theater or
Copyright 1994-2013
Taxation 2012
167
cinematograph and paid to the City Treasurer concerned before the gross receipts are
divided between the proprietor, lessee or operator of the theater or cinematograph and
the cinematograph film.
SECTION 98.
Payment of Tax The tax shall be due and payable within
the first ten (10) days of the month next following that for which it is due by the
proprietor, lessee of a operator concerned, the tax shall be determined on the basis of a
true and complete return of the amount of gross receipts derived during the preceding
month.
SECTION 99.
Penalties If the tax is not paid within the time fixed
hereinabove the taxpayer shall be subject to the surcharges, interests, and penalties
prescribed by this Title. In case of willful neglect to file the return and pay the tax
within the time required or in case a fraudulent return is filed or a false return is
willfully made, the taxpayer shall be subject to a surcharge of fifty (50%) percent of
the correct amount of the tax due in addition to the interest and penalties provided by
this Title.
SECTION 100. Payments of Tax The tax shall be paid to the City
Treasurer within the first twenty (20) days of succeeding month by the proprietor,
lessees or operators of the moviehouses in the City.
CHAPTER 21
Community Tax
SECTION 101. Imposition of Tax There is hereby imposed a community
tax on persons, natural or juridical, residing in the City.
SECTION 102. Individuals Liable to Community Tax Every person
residing in the City of Kalookan, eighteen (18) years of age, or over who has been
regularly employed on a wage or salary basis for at least thirty (30) consecutive
working days during any calendar year, or who is engaged in business or occupation,
or who owns real property with an aggregate assessed value of One Thousand Pesos
(P1,000.00) or more, who is required by law to file an income tax return shall pay an
annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso
(P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether
from business, exercise of profession or from property which in no case shall exceed
Five Thousand Pesos (P5,000.00). (As amended . . . )
Copyright 1994-2013
Taxation 2012
168
In the case of husband and wife, the additional tax herein imposed shall be
based upon the total property owned by them and the total gross receipts or earnings
derived by them.
SECTION 103. Juridical Persons Liable to Community Tax Every
corporation no matter how created or organized, whether domestic or resident foreign,
engaged in or doing business in the Philippines shall pay an annual community tax of
Five Hundred Pesos (P500.00) and an annual additional tax, which, on no case, shall
exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule:
(a)
For every Five Thousand Pesos (P5,000.00) worth of real property

in the Philippines owned by it during the preceding year based on
the valuation used for the payment of the real property tax under
existing laws, found in the assessment rolls of the City where the
real property is situated - Two Pesos (P2.00); and
(b)
For every Five Thousand Pesos (P5,000.00) of gross receipts or

earnings derived by it from its business in the Philippines during
the preceding year Two Pesos (P2.00).
SECTION 104.
community tax:
Exemptions The following are exempt from the
(a)
Diplomatic and consular representatives; and
(b)
Transient visitors when their stay in the Philippines does not

exceed three (3) months.
SECTION 105.
Time for Payment; Penalties for Delinquency
(a) The community tax shall accrue on the first (1st) day of January of each
year which shall be paid not later than the last day of February of each year. If a
person reaches the age of eighteen (18) years or otherwise loses the benefit of
exemption on or before the last day of June, he shall be liable for the community tax
on the day he reaches such age or upon the day the exemption ends. However, if a
person reaches the age of eighteen (18) years or loses the benefit of exemption on or
before the last day of March, he shall have twenty (20) days to pay the community tax
without becoming delinquent.
Persons who come to reside in the Philippine or reach the age of eighteen (18)
Copyright 1994-2013
Taxation 2012
169
years on or after the first (1st) day of July of any year, or who cease to belong to an
exempt class on or after the same date, shall not be subject to the community tax for
that year.
(b) Corporations established and organized on or before the last day of June
shall be liable for the community tax for that year. But corporations established and
organized on or before the last day of March shall have twenty (20) days within which
to pay the community tax without becoming delinquent. Corporations established and
organized on or after the first day of July shall not be subject to the community tax for
that year.
If the tax is not paid within the time prescribed above, there shall be added to
the unpaid amount an interest of twenty-four (24%) percent per annum from the due
date until it is paid.
SECTION 106. Community Tax Certificate A community tax certificate
shall be issued to every person or corporation upon payment of the community tax. A
community tax certificate may also be issued to any person or corporation not subject
to the community tax upon payment of One Peso (P1.00).
SECTION 107.
Occasions
Presentation of Community Tax Certificate on Certain
(a) When an individual subject to the community tax acknowledges any

document before a notary public, takes the oath of office upon election or appointment
to any position in the government services; receives any license, certificate, or permit
from any public authority; pays any tax or fee; receives any money from public funds;
transacts other official business; or receives any salary or wage from any person or
corporation, it shall be the duty of any person, officer, or corporation with whom such
transaction is made or business done or from whom any salary or wage is received to
require such individual to exhibit the community tax certificate.
The presentation of community tax certificate shall not be required in
connection with the registration of voter.
(b) When, through its authorized officers, any corporation subject to the
community tax receives any license, certificate, or permit from any public authority,
pays and tax or fee, receives money from public funds, or transacts other official
business, it shall be the duty of the public official with whom such transaction is made
or business done, to require such corporation to exhibit the community tax certificate.
Copyright 1994-2013
Taxation 2012
170
(c) The community tax certificate required in the two preceding paragraphs
shall be the one issued for the current year, except for the period from January until
the fifteenth (15th) of April each year, in which case, the certificate issued for the
preceding year shall suffice.
SECTION 108.
Deputizing Barangay Treasurer
(a) The City Treasurer shall deputize the barangay treasurer to collect the
community tax due to individuals in their respective jurisdictions: Provided, however,
that said barangay treasurer shall be bonded in accordance with existing laws. (As
amended . . . )
(b) The proceeds of the community tax actually and directly collected by the
City of Treasurer shall accrue entirely to the general fund of the City except the
portion to cover the actual cost of printing which shall accrue to the National
Government.
(1)
Fifty (50%) percent shall accrue to the general fund of the City
concerned; and
(2)
Fifty (50%) percent shall accrue to the barangay where the tax is
collected.
CHAPTER 22
Tax on Signs, Signboards, Billboards and Advertisements
SECTION 109. Imposition of Tax There is hereby imposed a tax on

signs, signboards, billboards or advertisements, at the rates prescribed hereunder:
a)
Billboards or signboards for advertisement

of business, per square meter or fraction thereof:
Single faced
Double faced
b)
c)
Copyright 1994-2013
Billboards or signs for professionals, per

square meter or fraction thereof
P30.00
60.00
24.00
Billboards, signs or advertisement for
Taxation 2012
171
business and professions, painted on

any building or structure or otherwise
square meter or fraction thereof
d)
f)
Advertisements for business or profession

by means of slide in movies payable by
owners of moviehouses
27.00
300.00
Advertisements for business or profession

by means of a film exhibition payable by owners
or operators of moviehouses
2,400.00
In addition to the taxes provided under (a) and (b)
of this Section, for the use of electric or neon
in billboards per square meter of fraction thereof
30.00
The taxes herein imposed are for signs, signboards, billboards or

advertisements placed within the premises or compound of the business, activity or
exercise of profession itself.
CHAPTER 23
Fees on Cockpits, Cockfights and Cockpit Personnel
SECTION 110. All operators, maintainers, or owners shall secure a
Mayor's Permit and pay an annual permit fee of Ten Thousand (P10,000.00) Pesos,
payable on or before January 20 of each year.
SECTION 111. The following cockpit personnel shall secure an annual
permit and pay the corresponding fee as follows:
(a)
(b)
(c)
(d)
(e)
(f)
(g)
Copyright 1994-2013
Operator, general manager, promoter, host, or such other

terms applied to persons promoting or hosting cockfights P300.00
Pit Manager
150.00
Referees (Sentenciador)
150.00
Cashiers
150.00
Bet Manager (Maciador/Kasador)
150.00
Gaffer (Mananari)
150.00
Bet Taker (Kristo)
100.00
Taxation 2012
172
SECTION 112.
(a)
(b)
(c)
(d)
(e)
(f)
(g)
International Derby/3 days

Local Derby Cockfights/3 days
Special Cockfights (Pintakasis)/3 days
Two Cock Derbys/day
Three Cock Derbys/day
Four Cock Derbys/day
Five Cock Derbys/day
SECTION 113.
follows:
(a)
(b)
Special permit fees shall likewise be paid for the following:

P10,000.00
4,000.00
4,000.00
4,000.00
4,000.00
5,000.00
6,000.00
An amusement levy for winning bets shall likewise be paid a
In derbies with winning bet of less than

Four Thousand (P4,000.00) Pesos
P50.00
In derbies with winning bets of more than

Four thousand (P4,000.00) Pesos
100.00
SECTION 114. Cockpit personnel who fails to secure a permit and pay the
corresponding fees shall be penalized by a fine not less than Five Hundred (P500.00)
Pesos nor more than One Thousand (P1,000.00) Pesos or not more than 30 days
imprisonment.
SECTION 115. Cockpit managers, maintainers or operators who fails to
secure the permits and pay the corresponding rates as stated herein shall be penalized
by a fine of Five Thousand (P5,000.00) Pesos or six (6) months imprisonment.
TITLE V
Service Fees and User Charges
CHAPTER 24
Garbage Service Charges
SECTION 116. Rate of Charges Except as otherwise provided herein,
garbage service charges shall be collected quarterly from every person (natural or
juridical) engaged in business, occupation or calling or any undertaking in the City in
Copyright 1994-2013
Taxation 2012
173
accordance with the following schedule:

Rate Per Annum
SCHEDULE A - AIRCRAFT AND WATER COMPANIES
1. Main Office
2. For every branch office
P1,500.00
750.00
SCHEDULE B - AMUSEMENT PLACES

1. Amusement centers and establishments with
coin-operated machines, appliances, amusement rides
and shooting galleries, side show booths and other
similar establishments with contrivances for
the amusement of customers, per contrivance
P35.00
2. Billiards and/or pool halls,/table
35.00
3. Bowling establishments:
a) Automatic, per lane
40.00
b) Non-automatic, per lane
30.00
4. Casinos
1,500.00
5. Circuses, carnivals & the like
1,500.00
6. Cockpits
750.00
7. Gymnasiums
150.00
8. Membership clubs, Associations or Organizations:
a) Serving foods, drinks and lodging facilities
600.00
b) Serving foods and drinks without lodging facilities 300.00
9. Night/Day clubs, discos, cocktail lounge or bars, beer
gardens, karaoke or sing-alongs, cabaret or dance halls1,000.00
10. Resorts or other similar establishments
500.00
11. Sauna baths and massage clinics, per cubicle
25.00
12. Skating rinks
250.00
13. Stadia, sports complexes
375.00
14. Theaters or cinema houses with seating capacity of:
a) more than 2,000 persons
1,000.00
b) 500 to 2,000 persons
750.00
c) Less than 500 persons
500.00
15. Pelota courts, tennis courts and other similar nature
50.00
SCHEDULE C - ELECTRIC AND POWER COMPANIES
Copyright 1994-2013
Taxation 2012
174
1. Main Office or each power plant

2. Every branch office thereof
P3,000.00
1,500.00
SCHEDULE D - FINANCIAL INSTITUTIONS

1. Banks
a) Commercial banks (main office)
Every branch thereof
b) Savings bank (main office)
c) Rural banks
P850.00
500.00
750.00
450.00
300.00
2. Savings and Loan Associations, Insurance

Companies, Pawnshops:
Main Office
750.00
350.00
3. Financial and/or lending investors establishments,

money shops:
a) Main Office
b) Authorized dealer in foreign currencies and stock
brokers
550.00
350.00
350.00
SCHEDULE E - GASOLINE SERVICE/FILLING STATIONS:

1. Having an area of 1,500 sq. m. or more
2. Having an area of more than 1,000 but less than
1,500 sq. m.
3. Having an area of 1,000 sq. m. or less
4. Curb pumps and filling stations
P1,500.00
1,000.00
750.00
500.00
SCHEDULE F - PRIVATE HOSPITALS AND MEDICAL CLINICS WITH BED

CAPACITY FOR:
1. more than 500 persons
2. 301 to 500 persons
Copyright 1994-2013
Taxation 2012
P2,000.00
1,500.00
175
3.
4.
5.
6.
7.
8.
151 to 300 persons

101 to 150 persons
76 to 100 persons
51 to 75 persons
25 to 50 persons
less than 25 persons
Animal hospitals and others
1,250.00
1,000.00
850.00
750.00
650.00
550.00
100.00
SCHEDULE G - HOTELS, MOTELS, APARTELS, PENSION INNS,

DRIVE INNS, BOARDING HOUSES, LODGING HOUSES,
DORMITORIES, DWELLINGS AND OTHER SPACES FOR LEASE OR RENT:
1. Hotels:
a) Five star, per room:
1)
2)
3)
single bed
double bed
suite
P20.00
30.00
40.00
b) Four star, per room:

1)
2)
3)
single bed
double bed
suite
15.00
25.00
35.00
c) Three star, per room:

1)
2)
3)
single bed
double bed
suite
10.00
20.00
30.00
2. Motels, and Drive-Inns, per room
25.00
3. Hotels, apartels, pension inns:

a) With air-conditioner, per room:
1)
Copyright 1994-2013
single bed
Taxation 2012
30.00
176
2)
double bed
40.00
b) W/out air-conditioner, per room:

1)
2)
single bed
double bed
4. Boarding house, lodging houses, dormitories,

bed spaces (bed capacity) per bed
20.00
25.00
20.00
SCHEDULE H - INSTITUTIONS OF LEARNING:

1. Private universities, colleges, schools, and educational or vocational
institutions based on the total semestral enrollment as follows:
a)
b)
c)
d)
e)
f)
g)
h)
50,000 students or more

30,000 or more but less than 5,000 students
300 or more but less than 1,000 students
below 300 students
P3,000.00
2,500.00
2,000.00
1,500.00
1,000.00
850.00
750.00
650.00
SCHEDULE I - LIQUEFIED PETROLEUM:

Gas dealer:
1. Marketer
2. Dealer
P300.00
200.00
SCHEDULE J - MARKET STALLHOLDERS:

1. Public Markets:
a. For each stall with 100 or more stallholders
b. For each stall with less than 100 stallholders
P30.00
25.00
2. Private Markets:
Copyright 1994-2013
Taxation 2012
177
a. Each stall
30.00
Stallholders with more than five (5) square meters

and/or rendering special services such as: pawnshops,
appliances stores, banks, and other similar establishments
shall be excluded under the term stallholders and levied
garbage in accordance with the pertinent provisions of this Chapter.
SCHEDULE K - MEDIA FACILITIES:
1. Newspaper, books or magazine publications:
a) Daily newspaper
b) Weekly magazines
c) Books and other magazine publications
P1,000.00
750.00
550.00
2. Radio Stations
350.00
3. T. V. Stations
500.00
SCHEDULE L - TELEGRAPH, TELETYPE, CABLE AND

WIRELESS COMMUNICATION COMPANIES, ETC.:
1. Main Office
2. Every branch/Station thereof
P600.00
300.00
SCHEDULE M - TELEPHONE COMPANIES:

1. Main Office
2. Every branch/Station thereof
P3,000.00
2,000.00
SCHEDULE N - TERMINAL GARAGE FOR BUS, TAXI

AND OTHER PUBLIC UTILITY VEHICLES EXCEPT THOSE
USED FOR HOME GARAGE:
1.
2.
3.
4.
5.
Copyright 1994-2013
With an area of 1,000 sq. m. or more

P2,000.00
With an area of 700 or more but less than 1,000 sq. m. 1,500.00
With an area of 500 or more but less than 700 sq. m. 1,000.00
With an area of 300 or more but less than 500 sq. m.
850.00
With an area of less than 300 sq. m.
750.00
Taxation 2012
178
SCHEDULE P - ADMINISTRATION OFFICERS, DISPLAY

OFFICES AND/OR OFFICES OF PROFESSIONALS
P250.00
SCHEDULE Q - FILM SHOOTING, PER DAY
P100.00
SCHEDULE R - PRIVATE WAREHOUSE OR BODEGA
P1,000.00
SCHEDULE S - All other business and other service

agencies not specifically mentioned above:
I. Manufacturers, producers and processors:
a) Factory with an aggregate and processors:
1,000 sq. m. or more
500 or more but less than 1,000 sq. m.
200 or more but less than 500 sq. m.
less than 25 sq. m.
P2,000.00
1,500.00
1,000.00
750.00
500.00
300.00
200.00
b) Principal/Branch or Sales Office with an aggregate are of:

Factory is:
Within same Outside the
Locality
Locality
Per Quarter Per Quarter
P1,000.00
500 or more but less than 1,000 sq. m. 750,00
200 or more but less than 500 sq. m. 500.00
100 or more but less than 200 sq. m. 300.00
200.00
100.00
Less than 25 sq. m.
75.00
II. Exporters/Importers
Copyright 1994-2013
Taxation 2012
P750.00
500.00
350.00
300.00
200.00
100.00
50.00
P500.00
179
III. Brewers, Distillers, Compounders and

Public Eating Places with an aggregate area of:
Less than 25 sq. m.
Carinderia
P2,500.00
2,000.00
1,500.00
1,000.00
750.00
500.00
300.00
100.00
IV. Owners or Operators of Business

Establishments Rendering Services:
a) Business Officers of General Contractors
(Building Specialty Engineering);
Manpower service/employment agencies,
private detective agencies, advertising agencies
with an aggregate area of:
Less than 25 sq. m.
P1,500.00
1,000.00
850.00
700.00
500.00
250.00
75.00
b) Other contractors/business establishments

engaged in rendering services, printers and
publishers etc. with an aggregate area of:
50 or more but less 100 sq. m.
25 or more but less than 50 sq.m.
Less than 25 sq.m.
Copyright 1994-2013
Taxation 2012
P2,000.00
1,500.00
1,000.00
750.00
500.00
250.00
100.00
180
V. Independent Wholesalers, Dealers, Distributors,

Repackers and Retailers with an aggregate area of:
1,000 sq.m. or more
500 or more but less than 1,000 sq.m.
1,500.00
1,000.00
750.00
500.00
250.00
150.00
Less than 25 sq.m.
75.00
VI. Sari-Sari Stores
20.00
SECTION 117. Garbage Service Charges for Multiple Business Where

there are two or more kinds of businesses subject to the garbage charges, conducted in
the same place or establishment by the same owner or operator, the charge to be
collected shall be that which has the highest rate among the businesses concerned plus
twenty-five (25%) percent thereof, provided that the total garbage fee shall not exceed
Fifteen Thousand (P15,000.00) Pesos per annum.
SECTION 118. Manufacturers/producers maintaining/ operating principal
offices, factories and/or sales offices in the same premises For purposes of
collection of the garbage charges under Schedule S(I), manufacturers or producers
maintaining their factory, principal or sales offices in the same premises shall pay the
garbage charges based on the total aggregate area of such business premises at rates
prescribed under Schedule S(I-A) of this Chapter.
SECTION 119. Newly Established Business In the case of a newly
started business, the applicable garbage charges shall be computed proportionately to
the quarterly charge.
CHAPTER 25
Parking Charges
SECTION 120. Rate of Charges The following fees shall be collected for
the use of parking spaces, facilities owned or operated or portion of roads or streets
declared allotted for parking space by the City.
Copyright 1994-2013
Taxation 2012
181
(a)
Stalled vehicle charge
(b)
For towing charges:

1.
Tricycle:
a)
b)
2.
3.
(c)
Motorized
Pedicab
Four (4) wheeler vehicles for the first

three (3) kms. or fraction thereof
P50.00
20.00
300.00
For every additional km. or fraction

thereof
50.00
Six (6) wheeler vehicles for the first

three (3) kms. or fraction thereof
500.00
For every additional km. or fraction

thereof
P100.00
Impounding charge - for each day or fraction

thereof that the vehicle remains impounded
1.
2.
3.
P200.00
Four (4) wheeler

Six (6) wheeler
Tricycle:
a)
b)
Motorized
Pedicab
P50.00
50.00
100.00
30.00
20.00
SECTION 127. *(1)

Traffic Violations, Fines and Charges Violations
of traffic laws, ordinances, rules and regulations, committed within a twelve month
period, reckoned from the date of birth of the licensee, shall subject the violator to
graduated charges and fines as follows:
(a)
(b)
(c)
Copyright 1994-2013
First offense
2nd offense
3rd offense
P100.00
200.00
300.00
Taxation 2012
182
(d)
4th offense
(e)
5th offense
One year suspension

of Drivers' License
Revocation of Drivers'
License
In case of death, physical injury, or damage to property, the payment of the

afore-cited fines/charges shall not relieve the offender from any civil as well as
criminal liability arising from such death, physical injury or damage to property.
SECTION 128. Time of Payment The charges for stalled vehicles and
towing thereof and for other traffic violators, shall be paid to the Treasurer or its duly
authorized deputies within three (3) days from the date of the issuance of traffic
citation ticket, while the impounding charge shall be paid before the vehicle is
released.
SECTION 129. Surcharge Failure to pay the charges for stalled vehicle
and/or towing thereof, within the period prescribed in the preceding Section shall
subject the owner/operator of the vehicle to a daily surcharge of twenty percent (20%)
of the charges imposed for the first two months; thirty percent (30%) for the third and
fourth months; and forty percent (40%) for the fifth and sixth months, but not to
exceed Ten Thousand (P10,000.00) pesos. Provided, that if after six (6) months, the
charges and surcharges shall not have been paid by the operator or owner of the
vehicle, the same shall be sold at public auction, the proceeds of which shall be
applied to the accumulated charges and the excess, if any, shall be returned to the
operator or owner.
CHAPTER 28 *(2)
Fee for the Temporary Use of Sidewalks and Alleys
SECTION 130. Imposition of Fee Any person who shall temporarily use
and/or occupy the sidewalk or alley or portion thereof City-owned in connection with
the construction works and other allowable purposes, shall first secure a permit from
the City Mayor, and pay a fee of Fifty Pesos (P50.00) for every square meter, per
month or fraction thereof.
SECTION 131. Time and Manner of Payment The fees shall be paid to
the City Treasurer upon application of the permit from the Mayor.
SECTION 132.
Copyright 1994-2013
Administrative Provisions The period of occupancy
Taxation 2012
183
and/or of sidewalks or alleys or portion thereof shall commence from the time the
permit is issued and shall terminate upon the completion of the construction work or
upon cancellation of the permit thereof.
SECTION 133. Penalty Any violations of the provisions of this Chapter
shall be punished by a fine of not more than one Five Hundred Pesos (P500.00),
imprisonment of not more than one (1) month, or both, at the discretion of the court.
CHAPTER 29
Fee for Registration of Religious, Civic, Social and/or Sports Organizations,
Clubs, Associations or Fraternities
SECTION 134. Imposition of Fee There shall be collected an annual
registration fee of Thirty Pesos (P30.00) for every religious, civic, social and/or
sports organizations, clubs, associations, federation or fraternities organized and/or
operating in this City for purposes not contrary to laws, rules and regulations, and for
accreditation by the Sanggunian.
SECTION 135. Time of Payment The fee shall be paid to the City
Treasurer within twenty (20) days of January every year before a certificate of
registration is issued by the City Mayor or his duly authorized representative.
SECTION 136. Surcharge for Late Payment Failure to pay the fee
prescribed in this Chapter within the time required shall subject the taxpayer to a
surcharge of twenty (20%) percent of the original amount of fee due, such surcharge
to be paid at the same time and in the same manner as the fee due.
SECTION 137.
(a)
It shall be the duty of the Officers of the organizations covered

under this Chapter, through their President or Chairman, to register
the name of their organization or association with the Office of the
City Mayor;
(b)
The application for registration shall be accomplished by a copy of

the Organizations' Constitution and By-Laws or in the absence of
which, a joint affidavit to be executed by the Officers of the said
organization stating therein the purpose or purposes for which the
organization is established or formed, together with a copy of the
Copyright 1994-2013
Taxation 2012
184
list of all its members including their respective addresses.

SECTION 138. Exemptions Political organizations including the
Kabataang Barangay, Pambayang Katipunan ng mga Kabataang Barangay (PKB),
Pambarangay Katipunan ng mga Barangay or Association of Barangay Councils and
Barangay Brigades are exempted from the provisions of this Chapter.
CHAPTER 30
Burial Fees and and Cemetery Charges
SECTION 139. Rental for Public Cemetery Lots or Grave. The
following schedule of fees for rental of lot or niche in the public cemeteries of the
City is hereby imposed:
(a)
(b)
(c)
For each niche or plot for adult, 14 years and above,

per five (5) years to be collected in advance.
For each niche or plot for child below 14 years, per five
(5) years to be collected in advance.
2)
(e)
500.00
For each excavation permit for burial of:

1)
(d)
P500.00
Adult, 14 years and above, for a period of five

(5) years without any extension.
75.00
Child, below 14 years old, for a period of five

(5) years without any extension.
30.00
For renewal of lease for another five (5) years after the
lapse of the first five (5) years, for adult.
500.00
For renewal of lease for another five (5) years after the
lapse of the first five (5) years, for child below 14
years of age.
500.00
Provided, that failure to make renewal payment on the occupied lot or rented
lot after the lapse of five (5) years and thirty (30) days grace period from the date of
lease, the City Mayor or his duly authorized representative may declare the lot vacant
even without prior verification, for public interest, or for use of another lease for
Copyright 1994-2013
Taxation 2012
185
burial purposes, and to order the demolition of every structure constructed thereof.
SECTION 140. Charges imposed for the occupancy of a vault within the
Multi-Level Tombs constructed in all public cemeteries in the City.
(a)
(b)
(c)
For each adult cadaver, 14 years old and above

of a bonafide resident of the Municipality for the
last six (6) months prior to the date of his/her death
which is sought to be buried in the Multi-Storey
Tombs, the cost of rental for a five-year period
to be paid in advance and without any extension,
shall be
For each adult cadaver, 14 years old and above,
who is a non-resident of the City, which is sought
to be buried in the Multi-Storey Tombs, the cost
of rental for a five (5) year period to be paid in
advance and without any extension, shall be
600.00
For each child cadaver, below 14 years old of a

bonafide resident of the City for the last six (6)
months prior to the time of his/her death which is
sought to be buried in the Multi-Storey Tombs,
the cost of rental for a period of five (5) years
to be paid in advance, and without any extension,
shall be as follows:
(1)
(2)
(d)
P225.00
1.50 m. x .70 m. x .60 m.

1.00 m. x .70 m. x .60 m.
For each child cadaver, below 14 years old,

non-resident of the City, which is sought to
be buried in the Multi-Storey tombs, the cost
of rental for a period to be paid in advance,
and without any extension shall be
150.00
75.00
400.00
After the lapse of five (5) years from the date of lease, the City Mayor or his
duly authorized representative shall declare the vault vacant for public interest or for
the use of another lease for burial purposes, and shall order the exhumation of the
remains therein:
Copyright 1994-2013
Taxation 2012
186
(a)
For transfer to common graves free of charge, or;
(b)
For transfer to skeleton vault for five (5) years

payable in advance at the rate of
P100.00
All revenues and/or income derived from the occupancy of vaults constructed
by the government shall revert to the general fund.
SECTION 141. Time of Payment. The fee shall be paid to the City
Treasurer upon application for a burial permit prior to the construction thereon of any
structure whether permanent or temporary, or to the interment of the deceased.
SECTION 142. Surcharge for Late Payment. Failure to pay the fee
prescribed in this Chapter within the time required shall subject the taxpayer to a
surcharge of twenty (2)%) percent of the original amount of fees due, such surcharge
to be paid at the time and in same manner as the fees due.
SECTION 143. Interest for Late Payment. In addition to the surcharge
imposed herein, there shall be imposed an interest of five (5%) percent per annum
from the due date until the fee is fully paid.
Where an extension of time for the payment of the fee 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 144.
Administrative Provisions.
(a)
Permit to Construct Any construction of whatever kind or

nature in the public cemetery whether for temporary or permanent
use, shall only be allowed after the approval of a permit issued by
the City Mayor, upon recommendation of the City Health Officer.
(b)
Renewal of Lease In case a lessee intends to renew the lease

after its termination, he must inform the City Treasurer within
thirty (30) days before the expiry date the expiry date of the lease,
and shall pay the corresponding rental fees therefor.
It shall also be the duty of the City Treasurer to prepare and
Copyright 1994-2013
Taxation 2012
187
submit to the City Mayor a list of the leases that are to expire five
(5) days prior to the expiration date. The City Treasurer shall send
a reminder to the lessee of the expiration of his lease, two weeks
prior to the expiration date of the lease.
(c)
Register The City Treasurer shall keep a register of account of

the cemetery, together with such additional information as may be
required by the Sangguniang Panlungsod.
CHAPTER 31
Local Registry Fees
SECTION 145. Imposition of Fees. There shall be collected for services

rendered by the Local Civil Registrar of this City the following fee:
a)
Marriage Fees:
1)
2)
3)
4)
b)
P30.00
50.00
30.00
20.00
Filing and Registration Fees for:

1)
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)
14)
15)
Copyright 1994-2013
Marriage Application Form & Contract

Marriage Application Filing Fee
Marriage License Fee
Family Counseling Fee
Election of Philippine Citizenship

Decree of Adoption
Decree of Foreign Adoption
Naturalization
Legal Separation
Divorce
Annulment of Marriage
Legitimation
Emancipation of Minors
Judicial Recognition
Paternity Filiation
Guardianship
Aliases
Repatriation
Judicial Order for Correction of Entry
Taxation 2012
P200.00
50.00
150.00
500.00
150.00
150.00
200.00
50.00
50.00
30.00
50.00
50.00
150.00
150.00
100.00
188
16)
17)
18)
19)
c)
For the Issuance of Certification of the Following:

1)
2)
3)
4)
d)
Document Authentication
Civil Status
Other Records/Document Registration
Non-availability of Records
P30.00
30.00
50.00
20.00
Issuance of Copy/Copies of :
1)
2)
3)
4)
e)
Deed of Acknowledgment
50.00
Marriage Contract
50.00
Delayed Registration of Birth (One year and above) 100.00
Delayed Registration of Death and Marriage (one
(1) month not more than one (1) year)
100.00
(Delayed for one (1) year or more)
150.00
Civil Registry Legal Documents (/page)

Birth Certificate
Death Certificate
Marriage Certificate
P30.00
30.00
20.00
50.00
For Rendition of the Following Administrative Services:

1)
2)
3)
Record Verification
Special Fee for Rush Issuance of
Marriage and Death Copies
Solemnization Fee
P30.00
50.00
30.00
SECTION 146. Burial, Exhumation, Embalming and Transfer of Cadaver

Fees. Any person applying for burial permit, exhumation, embalming or transfer of
cadaver from other territories to the City, shall pay the fees as follows:
a)
b)
c)
d)
Copyright 1994-2013
Burial Permit Fee

Permit Fee for Exhumation (Cadaver or Remains)
Entrance permit fee for cadaver or remains sought to be
buried in public or private cemeteries within the City
coming from other cities or municipalities
P10.00
50.00
100.00
For every embalming of a cadaver, a permit
Taxation 2012
189
fee shall be paid by embalmer
30.00
SECTION 147. Exemption. The fee imposed in this Chapter shall not be
collected in the following cases:
a)
Issuance of certified copies of documents for official use at the

request of a competent court or other government agency.
b)
Burial permit for a paupers' burial, per recommendation of the City

Mayor.
Treasurer before the registration or issuance of the permit, license or certified copy of
local registry records or documents.
SECTION 149.
a)
All applicants for marriage license must first secure a certification

from the Family Planning Coordinating Council of the City stating
that they are informed and aware of the importance of family
planning counseling.
b)
With the exception of "Articulo Mortis," no marriage license shall

be issued by the Local Civil Registrar unless the applicant presents
a certification from the Family Planning Coordinating Council of
the City.
CHAPTER 32
Service Fees
SECTION 150. Imposition of Fees. There shall be collected the

following fees from every person requesting for copies of official records and
documents from any offices of this City.
1)
2)
Copyright 1994-2013
For every one hundred (100) words or fraction

thereof, typewritten (not including the certificate
and any notation)
P5.00
Where the copy to be furnished is in printed
Taxation 2012
190
3)
4)
5)
6)
7)
form, in whole or in part, for each page, (double

this fee if there are pages in sheet)
5.00
For each certificate of correctness (with seal of

office) written on the copy or attached thereto
10.00
For certifying the official act of a City judge or

other judicial certificate, with seal
10.00
For certified copies of any paper, record, decree,

judgment or entry of which any person is entitled
to demand and receive a copy (in connection
with judicial proceedings), for each one hundred
(100) words
10.00
Xerox copy of any other copy produced by

copying machine, per page
5.00
Photo copy, per page
5.00
SECTION 151. Exemption. The fees imposed in this Chapter shall not be
collected for copies furnished to other bureaus, offices, and branches of the
government for official business except those copies required by the Court at the
request of the litigants, in which case, charges shall be in accordance with the
schedule in Section 140.
Treasurer at the time the request, written or otherwise, for the issuance of a copy of
any City record or document is made.
SECTION 153. Penalty. Violation of any provision of this Chapter shall
punished by a fine of not more than Five Hundred Pesos (P500.00) or imprisonment
of not more than one (1) month, or both, at the discretion of the Court.
CHAPTER 33
City Hospital Service Fee
SECTION 154. Imposition of City Hospital Service Fees. The following
schedule of fees is hereby imposed for services or facilities rendered by the City
Copyright 1994-2013
Taxation 2012
191
Hospital:
I.
MEDICAL FEES:
IN PATIENTS
1)
2)
3)
4)
5)
6)
7)
PAYWARD CHARITY
Ward (Room)/day
Pay Room
Delivery Room
Normal Delivery (Excl've Med'ne)
Abnormal Delivery (Excl've Med'ne)
Operating Room
Nursery
P70.00
100.00
150.00
500.00
440.00
300.00
70.00
-o100.00
150.00
20.00
OUT-PATIENT SERVICE:
1)
2)
3)
4)
P.E. Consultation and Prescription

(Excl've Lab. & other specific exam.)
Hypodermic, IM Injection (Exclusive Medicine)
Intravenous Injection (Exclusive Medicine)
General Surgical Dressing
Small
Medium
Large
Cotton Balls
5)
15.00
20.00
40.00
0.25/pc.
Suturing of Wound
Large wound (3 cm. and larger)
Circumcision
Ingrown Toenail
Ambulance Fees
Electric Fan/day
Electricity for TV/day
Oxygen per tank
Copyright 1994-2013
P20.00
10.00
20.00
Taxation 2012
No. of suture x
P10.00 plus No. of
dressing
150.00
120.00
P40.00
Flag down P10.00/km.
10.00
15.00
P20.00
192
(P20.00/hour)
II. DENTAL SERVICES:
a)
Extraction per tooth (including Anesthesia)

1)
2)
b)
c)
d)
P50.00
100.00
Temporary Filling per Tooth

Permanent Filling per Tooth (Amalgam)
30.00
50.00
1)
2)
3)
4)
50.00
50.00
40.00
50.00
Silicate Cement
Composite Filling
Cementation
Prophylaxis
Gum Treatment
1)
2)
e)
Simple
Complicated
Initial
2nd Treatment
Dental X-ray
50.00
40.00
P60.00/film
III. X-RAY EXAMINATION FEES:

a)
Chest X-ray (PA)

14 x 17
14 x 14
11 x 14
10 x 12
8 x 10
b)
P80.00
80.00
80.00
60.00
60.00
Thoracic Cage
14 x 17
14 x 14
11 x 14
10 x 12
Copyright 1994-2013
90.00
90.00
90.00
80.00
Taxation 2012
193
8 x 10
c)
80.00
Thorace - Lumbar (AP lateral)

14 x 17
14 x 14
11 x 14
150.00
150.00
100.00
d) Lumbo - Sacral (AP Lateral)

e) Skull
f ) Skull Paranasal Sinuses (3 cs.)
g)
h)
10 x 12
140.00
Extremities, Long Bones, AP Lateral Hand & Wrist

KUB
150.00
14 x 17
i)
90.00
Plain Abdomen
14 x 17
10 x 12
j)
120.00
120.00
90.00
90.00
IUD
14 x 17 (1 pc.)
10 x 12 (4 pcs.)
320.00
320.00
Pedia
10 x 12 (4 pcs.)
k)
300.00
Upper GI Series
14 x 17 (1 pc.)
10 x 12 (4 pcs.)
l)
Copyright 1994-2013
300.00
350.00
Oral Cholecystography
Taxation 2012
194
10 x 12 (3 pcs.)
(w/ medication)
250.00
Pedia
10 x 12 (3 pcs.)
150.00
m) Chloe GI Series
14 x 17 (1 pc.)
10 x 12 (4 pcs.)
8 x 10 (1 pc.)
320.00
320.00
320.00
IV. LABORATORY EXAMINATION FEES:

a)
Blood Chemistry
1.
2.
3.
4.
5.
6.
7.
8.
9.
b)
Hematology
1.
2.
3.
4.
5.
6.
7.
8.
c)
Copyright 1994-2013
Fasting Blood Sugar

EUN
Cholesterol
Creatinine
Uric Acid
SGOT
SGPT
Total Bilirubin
Total Protein A/G Ratic
PAYWARD CHARITY
P80.00
80.00
80.00
80.00
80.00
80.00
80.00
100.00
80.00
PAYWARD
Complete Blood Count

P80.00
Hemoglobin/Hematocrit
Determination
40.00
WBC, Differential Count
25.00
RBC Count
25.00
ESR
45.00
Bleeding Time/Clotting Time
70.00
Thrombocyte Count (Platelet) 100.00
Malaria Detection
45.00
60.00
60.00
60.00
60.00
60.00
60.00
60.00
80.00
60.00
CHARITY
60.00
20.00
15.00
15.00
25.00
70.00
80.00
25.00
Parasitology
Taxation 2012
195
1.
d)
Routine Stool Examination
Routine Urinalysis
Pregnancy Test
ABO - RH Typing
Cross Matching
Immunology
1.
g)
Widal Test
30.00
40.00
60.00
60.00
40.00
40.00
70.00
30.00
170.00
150.00
75.00
80.00
50.00
45.00
50.00
30.00
170.00
150.00
Bacteriology
1.
Acid Fast Stain Smear (TBLeprosy)

Gram Stain Smear
Pap Smear
2.
3.
h)
50.00
60.00
Blood Banking
1.
2.
f)
30.00
Clinical Microscopy
1.
2.
e)
50.00
ECG
SECTION 155. Time and Manner of Payment. The fees herein imposed
shall be paid upon application or after the extension of service. In no case shall
deposit be required in emergency cases requiring immediate medical attention.
SECTION 156. Exemptions. Residents of Kalookan who are certified as
indigents by the City Social Welfare and Development Officer and upon certification
of the City Mayor may be exempted from the payment of any fees in this schedule.
CHAPTER 34
City Polytechnic College Service Fee
SECTION 157. Imposition of Fees. There shall be collected the
following fees from every person availing of the services and facilities rendered by
Copyright 1994-2013
Taxation 2012
196
the City Polytechnic College:

a)
Tuition Fees
18 to 21 Units
in excess of 21 Units
b)
Miscellaneous Fees
P450.00
25.00/unit
P200.00
SECTION 158. Time and Manner of Payment. The fees herein imposed
shall be paid upon registration of units applied.
SECTION 159. Exemptions. Residents of Kalookan City who are
certified as indigent by the Department of Urban Social and Industrial Relations
Services and upon certification of the City Mayor and who have showed exemplary
scholastic records may be exempted from the payment of miscellaneous fees herein
stated.
CHAPTER 35
Public Utility Charges
SECTION 160.
Definitions.
a)
Public Market refers to any place, building or structure of any

kind, designated as such by the Sangguniang Bayan.
b)
Public Premises refers to any space in the market compound,

part of the market lot consisting of bare ground, not covered by
market building, usually occupied by transient vendors especially
during market day.
c)
Market Stall refers to any allotted space or booth in the public

market where merchandise of any kind is sold or offered for sale.
d)
Market Section refers to a subdivision of the market, housing

one class or group of allied goods, commodities or merchandise.
SECTION 161. Market Sections. For purposes of this Section, the public
market of this City shall be divided as follows:
Copyright 1994-2013
Taxation 2012
197
1)
Fish Section Fresh fish, clams, oysters, lobsters, shrimps,

seaweeds, and other sea foods or marine products.
2)
Meat Section Fresh meat, from cow, carabao, horses, goat,

sheep, swine and fowls.
3)
Dry Goods Section All kinds of textiles, ready-made dresses and

apparels, toiletries and novelties, laces, kitchen wares, handbags,
bags, school and office supplies, canned goods and the like.
4)
Grocery and Sari-sari Store Section All kinds of cakes, butter,

cheese, confectioneries, candies, canned or bottled food,
beverages, softdrinks, flour, rice oatmeal, jam, bacon, sugar, nuts,
sauce, onions, garlic, potatoes, eggs, toilet articles, smoked fish,
dried fish, salt, soap, and other household or food products,
including firewood and charcoal.
5)
Vegetable and Fruit Section All kinds of vegetables, fruits and

root crops.
6)
Eateries and Cooked Food Section All kinds of cooked foods,

including refreshments and cakes.
7)
Poultry Products Section Chicken, ducks, birds, duckling or

piglets.
8)
Footwear Section Shoes, slippers and the like.
9)
Cigarettes Cigars (tabaco), cigarettes and the like.
SECTION 162.
following market fees:
A)
Imposition of Fees. There shall be collected the
AS PER SECTION :
DAILY RATES/SQUARE METERS

Class A Class B Class C
DRY GOODS
GROCERY
MEAT
FISH
Copyright 1994-2013
P2.25
2.25
3.50
3.50
P1.75
1.75
3.00
3.00
Taxation 2012
P1.25
1.25
2.50
2.50
198
CARINDERIA
GEN. MDSE./FOOTWEAR
VEGETABLE/FRUIT
POULTRY
FLOWER SHOPS
RICE, CORN, OTHER CEREALS
&/OR DRIED SALTED FISH
OTHER STALLS
2.25
2.25
2.50
3.00
1.25
1.75
1.75
2.00
2.50
1.00
1.25
1.25
1.50
2.00
0.75
2.25
3.50
1.75
3.00
1.25
2.50
Trucks or other conveyances, whether hired or not, parked within the fifty (50)
meter radius from the border of the market and disposing, discharging or advertising
products/merchandise therein shall also pay the following:
Kinds of conveyances:
Rates per Entry
Jeep (regardless of load)

Truck (regardless of load)
B)
C)
P 7.50
15.00
ON CORNER STALLS :
RATE
Front Corner Stalls rows along

the front of the market facing the
market periphery or streets.
Plus twenty (20%)

percent of the
prescribed rate.
Front Stalls rows along the front

of the market, facing the market
periphery or streets
Plus fifteen (15%)

percent of the
prescribed rate.
Inside Corner Stalls
Plus ten (10%)

percent of the
prescribed rate.
MARKET ENTRANCE FEE In lieu of the regular market fee, based on

the space occupied, a market entrance fee shall be collected from transient
vendors of the commodities listed below with the corresponding rates as
follows:
Fish and Other Seaweeds
Copyright 1994-2013
Taxation 2012
199
1)
2)
3)
4)
5)
6)
7)
8)
9)
Per kilogram of Tambacol, Maliputo, Lumulukso,

Lapu-lapu, Maya-maya, Muslo, Pipikat, and the like
P0.05
For every standard basket (60 cm. diameter by 20

cm. depth) or its equivalent of Tulingan, Hiwas,
Galunggong, Miralya and the like
P2.00
For every standard basket or its equivalent of small

shrimps and the like
P2.00
For every standard basket or tub (banyera) of dried

shrimp (hipon or hibi)
P2.00
For every standard pot of cooked Tulingan, Hiwas,

Galunggong and the like
P2.00
For every standard box (50 cm. long by 25 cm. wide

and 20 cm. deep) or its equivalent of salted fish such
as Hawot, Tinapa, Sapsap, Malubaybay and the like
P2.00
For every can (kerosene can of 5 gallons capacity)

of Alamang, Apta and Bagoong
P2.00
For every standard basket or balanan of Tawilis,

Bia, Kanduli, Bia-bia-an, Bangus, Alimasag,
Sugpo and the like
P3.00
For every standard basket (or its equivalent) or any

other kind of fish or seafoods not herein specified
P2.00
Fruits and Vegetables
Copyright 1994-2013
1)
For fruits and vegetables, the market

entrance fee shall be two (2%) percent of its
selling or prevailing market price;
2)
The transfer of fruits and vegetables from

one vehicle shall be deemed as sale
transaction if done within the market compound
Taxation 2012
200
or in any place outside of it which is designated

as a market area and shall be subject also
to the payment of the market entrance
fee mentioned above.
Miscellaneous Commodities
1)
2)
For every sack of rice

For every sack of coffee, soybeans (utaw)
peanuts, balatong, kibal and the like
3) For every sack of salt
4) For every sack of rice bran (ipa), trigo,
palyat, and the like
5) For every can of brown sugar
6) For every head of chicken, duck, goose,
turkey and the like
7) For every head of fighting cock
8) For every piece of sawali (2m x 4m)
9) For every jeep load of pot and jars
10) For every one hundred (100) eggs of
chicken or duck
11) For all other similar items not specified
above, the fee shall be equivalent to two
(2%) percent of its selling or prevailing market price.
P0.20
1.00
0.50
0.10
0.50
0.30
0.50
0.50
2.00
1.00
Other
1)
2)
3)
Gilt weanling, or piglet, per head

Swine or pig (more than 30 kgs.)
Goats, sheeps, or dog per head
P2.00
5.00
2.00
In case the vendor from whom an entrance fee was collected, occupies any
space with an area in excess of what he paid for, he shall be required to pay the
correct amount of the fee due thereon less what he may have already paid as entrance
fee.
Duly licensed suppliers or distributors of goods, commodities, or general
merchandise of permanent occupants when they bring in goods, commodities or
merchandise to replenish or augment their stock, shall not be considered as transient
Copyright 1994-2013
Taxation 2012
201
vendors required to pay the market fee herein authorized.

SECTION 163.
a)
Time and Manner of Payment.
For Stalls The fee for the rental of market stalls shall be paid to
the City Treasurer in the following manner:
i.
Within the office hours, if the stall holders elect to pay on a

daily basis.
ii.
On the Friday of each week, if the stallholders elect to pay

weekly.
iii.
Within the first ten (10) days of each month if the

stallholders elect to pay monthly.
In case of a new lease, rentals due for the month shall be

paid before the occupancy of the stalls.
b)
For Occupancy of Market Premises The fee for the occupancy

of market premises shall be paid daily, in advance, before any
commodity or merchandise is sold within the market premises.
c)
For Market Entrance Fee The fee shall be collected at the gate
of the public market before the transient vendors are allowed to sell
their goods inside the market premises.
SECTION 164. Issuance of Official Receipt and Cash Tickets. The City
Treasurer or his duly authorized representative shall issue an official receipt as
evidence of payment of rentals of fixed stalls.
A cash ticket shall be issued to an occupant of the market premises or transient
vendor and his name shall be written on the back thereof. The cash ticket shall pertain
only to the person buying the same and shall be good only for the space of the market
premises to which he is assigned. If a vendor disposes of his merchandise by
wholesale to another vendor, the latter shall purchase new tickets if he sells the
merchandise, even if such sale is done in the same place occupied by the previous
vendor.
The cash tickets issued shall be torn in half, one-half to be given to the space
occupant or vendor, and the other half to be retained by the market collector who shall
Copyright 1994-2013
Taxation 2012
202
deliver the same to the City Treasurer for counter-checking against his record of cash
tickets issued by him for that day.
SECTION 165.
Surcharge for Late Payment of Fees.
a)
The lessee of a stall, who fails to pay the monthly rental fee within
the prescribed period, shall pay a surcharge of fee within the
prescribed period, shall pay a surcharge of twenty-five (25%)
percent of the total rent due. Failure to pay the rental fee for two
months (2) shall cause automatic cancellation of the contract of
lease of stall without prejudice to suing the lessee for the unpaid
rents at the expense of the lessee. The stall shall be declared vacant
and subject to adjudication.
b)
Any person occupying space in the market premises without first

paying the fee imposed in this Chapter shall pay three (3) time as
much as the regular rate for the space occupied.
SECTION 166.
Adjudication of Stall.
a) Lease Period The contract of lease for a stall shall be for a period of
five (5) years, renewable upon its expiration, unless revoked in accordance with the
provisions of this Chapter.
b) Notice of Vacancy Notice of vacant or newly constructed stalls shall be
made for a period of ten (10) days immediately preceding the date fixed for their
award to qualified applicants to appraise the public of the fact that such fixed space is
unoccupied and available for lease. Such notice shall be posted conspicuously on the
unoccupied stall and the bulletin board of the market. The notice of vacancy shall be
written on cardboard, thick paper or any other suitable material and shall be in the
following form:
NOTICE
Notice is hereby given that Stall No. ___ , Building (or Pavilion) No. of the market
is vacant (or will be vacated on , 19 ). Any person, 21 years of age or more and is not legally
incapacitated, desiring to lease this stall, shall file an application therefor on the prescribed
form (copies may be obtained from the Office of the City Treasurer during office hours and
before 12:00 o'clock noon of , 19 ). In case there are more than one applicant, the award of
the lease vacant shall be determined thru drawing of lots to be conducted on , 19 , at 12:00
o'clock noon at the Office of the City Administrator by the Market Committee. This stall is
Copyright 1994-2013
Taxation 2012
203
found in the Section and intended for the sale of .

City Administrator
c)
Application for Lease:
1)
The application shall be under oath. It shall be submitted to the

Office of the City Administrator by the applicant either in person
or through his or her attorney.
2)
It shall be the duty of the City Administrator to keep a register

book showing the name and addresses of all applicants for a stall,
the number and description of the stall applied for, and the date and
hour of the receipt by the Treasurer of each application. It shall
also be the duty of the Treasurer to acknowledge receipt of the
application setting forth therein the time and date of receipt
thereof.
3)
The application shall be substantially in the following form:

APPLICATION OF LEASE MARKET STALL
_________________
Address
_________________
Date
The City Treasurer
City of
Metro Manila
Sir:
I hereby apply under the following contract for the lease of Stall No.___ of the
market. I am ________ years of age, a citizen of the
and residing at
_______________ .
Should the above mentioned stall be leased to me in accordance with the market rules
Copyright 1994-2013
Taxation 2012
204
and regulations. I promise to hold the same under the following conditions:
1) That while I am occupying or leasing this stall (or stalls), I shall at all times
have my picture and that of my helper (or those of my helpers) conveniently framed and hung
conspicuously in the stall.
2) That I shall keep the stall (or stalls) at all times in good sanitary condition and
comply strictly with all sanitary and market rules and regulations now existing or which may
hereafter be promulgated.
3) I shall pay the corresponding rents for the stall (or stalls) also in the manner
prescribed by existing ordinances.
4)
The business to be conducted in the stall (or stalls) shall belong exclusively to
me.
5) In case I engage helpers, I shall nevertheless personally conduct my business
and be present at the stall (or stalls).
6) I shall not sell or transfer my privilege to the stall (or stalls) or otherwise permit
another person to conduct business herein.
7) Any violation on my part or on the part of my helpers of the foregoing
conditions shall be sufficient cause for the market authorities to cancel this contract.
Very respectfully,
Applicant
I, ________________________ , do hereby state that I am the person who signed the

foregoing application; that I have read the same; and that the contents thereof are true to the
best of my own knowledge.
Copyright 1994-2013
Taxation 2012
205
Applicant
TIN
SUBSCRIBED AND SWORN to before me in the City of ___________, Metro
Manila, Philippines, this day of ___________________, 19. Applicant-affiant issued at
_____, on _______, 19 __ .
Official Title
4) Applicants who are Filipino Citizens shall have preference in the lease of
public market stalls. If on the last day set for filing applications, there is no
application from a Filipino citizen, the posting of the Notice of Vacancy prescribed
above shall be repeated for another ten (10) days period. If after the expiration of that
period there is still no Filipino applicant, the stall affected may be leased to any alien
applicant who filed his application first. If there are several alien applicants, the
adjudication of the stall shall be made thru drawing of lots to be conducted by the
Market Committee.
In case there is only one Filipino applicant, the stall applied for shall be
adjudicated to him. If there are several Filipino applicants for the same stall, the
adjudication of the stall shall be made through drawing of lots to be conducted by the
Market Committee on the date and hour specified in the notice. The result of the
drawing of lots shall be reported immediately by the Committee to the City Treasurer
concerned for appropriate action.
5) The successful applicant shall furnish the City Treasurer two (2) copies of
his/her picture immediately after the award of the lease. It shall be the duty of the
Treasurer to affix one copy of the picture to the application and other copy to the
record card kept for that purpose.
6) Appeals Any applicant who is not satisfied with the adjudication made
by the City treasurer or the Market Committee of the Stall applied for, may file on
appeal with the City Mayor who shall decide the same within thirty (30) days and
whose decision is final.
Copyright 1994-2013
Taxation 2012
206
SECTION 167.
Miscellaneous Provisions on Stalls.
a)
Vacancy of stall before expiration of the lease If for any reason,

a stall holder or lease discontinues or is required to discontinue
his business before his lease contract expires, such stall shall be
considered vacant and its occupancy thereafter shall be disposed of
in the manner herein prescribed.
b)
Partnership with stallholder Any market stallholder who enters

business partnership with any party after he acquires the right to
lease such stall have no authority to transfer to his partner or
partners the right to occupy the stall. In cases of death or any legal
disability of such holder to continue in his business, the surviving
partners may be authorized to continue in his business, the
surviving partners may be authorized to continue occupying the
stall for a period not exceeding sixty (60) days within which he
wind-up the business of the partnership. If the surviving partner is
qualified to occupy a stall under the provisions hereof, and the
spouse, parent, or son, daughter or relative within the third degree
of consanguinity of affinity of the deceased is not applying for the
stall, he shall be given the preference to continue occupying the
stall concerned if he or she applies for it.
c)
Lessee to personally administer his stall Any person who has

awarded the right to lease a market stall in accordance with the
provisions hereof, shall occupy, administer and he present
personally at his stall or stalls, he may employ helpers who must be
citizens of the Philippines, including but not limited to his spouse,
parents and children who are actually living with him and who are
not disqualified under the provisions hereof. The person to be
employed as helpers shall, under no circumstances, be person with
whom the stall holder has any commercial relation or transaction.
d)
Dummies Sub-lease of stalls In any case where the person

registered to be the holder of lessee of a stall in the public market,
is found to be not the person who is actually occupying said stall,
the lease of such stall shall be cancelled, if upon investigation such
stall holder shall be found to have sub-leased his stall to another
person or to have sub-leased his stall to another person or to have
Copyright 1994-2013
Taxation 2012
207
connived with such person so that the latter may, for any reason, be
able to occupy the said stall.
SECTION 168. Responsibility for Market Administration. The City
Administrator shall exercise direct and immediate supervision and control over the
City's public market and personnel thereof, including those whose duties concern the
maintenance and upkeep of the market and market premises, in accordance with
existing ordinances and other pertinent rules and regulations.
SECTION 169. Creation of a Market Committee. There is hereby created
a permanent Market Committee composed of the City Administrator, as Chairman, a
representative each of the Mayor, the Sangguniang Bayan, and the market vendors to
be appointed by the Mayor, as members. The committee shall conduct the drawing of
lots and opening of bids in connection with adjudication of vacant or newly
constructed stalls in the City market and to certify to the City Treasurer of the results
thereof.
SECTION 170.
Rules and Regulations.
a)
The peddling or sale outside the public market site or premises of

foodstuffs, which easily deteriorate like fish, and meat, is hereby
prohibited.
b)
No person shall utilize the public market or any part thereof for
residential purposes.
c)
It shall be unlawful for any person to peddle, hawk, sell or offer for
sale, or expose for sale, any article in the passageway (pasilio) used
by purchasers in the market premises.
d)
It shall be unlawful for any person to resist, obstruct, annoy or

impede any market employee or personnel in the performance of
his duties; nor shall parents allow their children to play in or
around their stalls or in the market premises.
e)
It shall be unlawful for any person to drink, serve or dispense

liquor or any intoxicating drinks within the premises of the public
market at any time of the day.
f)
No merchandise or articles shall be sold, offered for sale or

exposed for sale in the public market unless the same was legally
Copyright 1994-2013
Taxation 2012
208
acquired by the vendor or stall holder and that taxes of any kind
due thereon had been paid.
g)
It shall be unlawful for any lessee to remove or construct, electrical

wiring, or water connection without prior permit from the Market
Administrator and approved by the City Administrator.
h)
This City shall not be responsible to the occupants of stalls for any
loss or damage caused by fire, theft, robbery, "force majeure" or
any other cause. All articles or merchandise left in the public
market during closure time shall be at the risk of the stall holder or
owner thereof.
i)
All articles abandoned in any public market buildings in violation

of any provision of this Article or any regulation or rule on the
management of the Market Administrator or his subordinates to
take custody thereof. In case, the articles are claimed within
twenty-four (24) hours thereafter, they shall be disposed of in the
manner directed by the Treasurer, who may also in his discretion,
cause the criminal prosecution of the guilty party, or merely warn
him against future violation. In case where the articles have not
deteriorated and are not claimed within the time herein fixed, said
articles shall be sold at public auction, and the proceeds thereof
shall be disposed in accordance with law.
SECTION 171. Applicability Clause. Existing laws, ordinances, rules

and regulations pertaining to the public market and its premises are hereby adopted as
part of this Chapter.
SECTION 172. Penalty. Any violation of the provisions of this Chapter
shall be punished by a fine of not less than five hundred (P500.00) pesos but not
exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1)
month but not exceeding six (6) months, or both, at the discretion of the Court.
CHAPTER 36
Slaughter and Corral Fees
SECTION 173.
a)
Copyright 1994-2013
Imposition of Fees.
Permit Fee to Slaughter Before any animal is slaughtered for public

Taxation 2012
209
consumption, a permit therefore shall be secured from the City Health Officer
concerned or his duly authorized representative who will determine whether the
animal or fowl is fit for human consumption, thru the City Treasurer upon payment of
the corresponding fee, as follows:
For private and government-owned slaughterhouse:
a)
b)
c)
d)
e)
Large Cattle
Hogs
Goats
Sheep
Others
P20.00
10.00
5.00
5.00
5.00
a.1.) Ownership Registration Fee Before issuing the permit to slaughter

large cattle, the City Treasurer shall require for branded cattle, Certificate of
Ownership showing title in the name of the person applying for the permit and the
corresponding fee be collected therefrom.
a.2.) Transfer of Ownership Fee If the applicant is not the original owner of
the large cattle, and there is no Certificate of Transfer made in his favor, one such
certificate shall be issued by the agency concerned and the corresponding fee be
collected therefrom.
a)
b)
Transfer of ownership Fee

Ownership Registration Fee
P50.00/head
30.00/head
b) Slaughter Fee The fee shall be paid to cover the cost of services on the
slaughter of animals at the City slaughterhouse, in accordance with following rates:
1)
For public consumption, per kilo:

a)
b)
c)
d)
e)
Copyright 1994-2013
Large Cattle
Hogs
Sheeps
Goats
Others
Taxation 2012
Per Kilo
P0.10
0.08
0.05
0.05
0.05
210
2)
For home consumption, per head:

a)
b)
c)
d)
e)
3)
Large Cattle
Hogs
Sheeps
Goats
Others
P20.00
10.08
5.00
5.00
5.00
Corral fee, per head, per day or fraction thereof:

a)
b)
c)
d)
e)
4)
Per head
Large Cattle
Hogs
Sheeps
Goats
Others
P10.00
2.00
2.00
2.00
2.00
Inspection Fee (for government-owned slaughterhouse) Per head:

a)
b)
Post-Mortem Inspection Fee

Ante-Mortem Inspection Fee
P10.00
10.00
4.a) Inspection Fee (for private slaughterhouse)

a)
b)
Post-Mortem Inspection Fee

Ante-Mortem Inspection Fee
P15.00
15.00
For the purpose of the above Section, dressed meat shall include the liver,
heart, tongue and other parts utilized for consumption, and shall be weighed and
included in the dressed meat weight as basis for the computation of slaughter fees.
SECTION 174. Prohibitions. Permit to slaughter shall not be granted nor
the corresponding fee collected on animals condemned by the City Health Officer.
SECTION 175.
a)
Copyright 1994-2013
Time of Payment.
Permit Fee The fee shall be paid to the City Treasurer upon
application for a permit to slaughter with the City Health Officer.
Taxation 2012
211
b)
Slaughter Fee The fee shall be paid to the City Treasurer or his
authorized representative before the slaughtered animal is removed
from the public slaughterhouse, or before the slaughtering of the
animal if it takes place elsewhere outside the slaughterhouse.
c)
Corral Fee The fee shall be paid to the City Treasurer before
the animal is kept in the City corral or in any place designated as
such. If the animal is kept in the corral beyond the period for, the
fees due on the unpaid period shall first be paid before the same
animal is released from the corral.
SECTION 176.
a)
The slaughter, of any kind of animal intended for sale shall be done
only in the City's Slaughterhouse designated as such by the
Sangguniang Panlungsod. The slaughter of animals intended for
home consumption may be done elsewhere, except large cattle
which shall be slaughtered only in the public slaughterhouse. The
animal slaughtered for home consumption shall not be sold or
offered for sale.
b)
Before issuing the permit for the slaughter of large cattle, the City
Treasurer shall require for branded cattle, the production of the
certificate of ownership if the owner is applicant, or the original
certificate of ownership and certificate of transfer showing title in
the name of the person applying for the permit if he is not the
original owner. If the applicant is not the original owner, and there
is no certificate of transfer made in his favor, one such certificate
shall be issued and the corresponding fee be collected therefor. For
unbranded cattle that have not yet reached the age of branding, the
City Treasurer shall require such evidence as will be satisfactory to
him regarding the ownership of the animal for which permit to
slaughter has been requested.
c)
Before any animal is slaughtered for public consumption, a permit

therefor shall be secured from the City Health Officer or his duly
authorized representative, through the City Treasurer. The permit
shall bear the date and month of issue and the stamp of the City
Health Officer, as well as the page of the book in which said
Copyright 1994-2013
Taxation 2012
212
permit number is entered and wherein the name of the permitted,

the kind and sex of the animal to be slaughtered appears.
d)
The permit to slaughter as herein required shall be kept by the

owner to be posted in a conspicuous place in his/her stall at all
times.
SECTION 177. Penalty. Any violation of the provision of this Chapter

shall be punished by a fine of not less than five hundred (P500.00) pesos but not
exceeding five thousand (P5,000.00) pesos or imprisonment of not less than one (1)
month but not exceeding two (2) months, or both, at the discretion of the Court.
TITLE VI
Regulatory Fees
CHAPTER 37
Mayor's Permit Fees for Business Occupations and Other Activities
SECTION 178. Imposition of Fees. The following permit fees shall be
collected for the issuance of a permit by the City Mayor or his duly authorized
deputies to operate a business, pursue an occupation or calling, or undertake an
activity within the City.
A)
On the operation of business:

1)
Dealers in fermented liquors, distilled

spirits and/or wines, except for wine
houses/cellars which shall be based
on gross receipt:
a)
b)
c)
d)
e)
f)
g)
h)
Copyright 1994-2013
Wholesale dealers in foreign liquors

Retail dealers in foreign liquors
Wholesale dealers in domestic liquors
Retail dealers in domestic liquors
Wholesale dealers in fermented liquors
Retail dealers in fermented liquors
Wholesale dealers in vino liquors
Retail dealers in vino liquors
Taxation 2012
P500.00
250.00
200.00
150.00
250.00
200.00
120.00
75.00
213
i)
2)
50.00
Tobacco processor and dealers

a)
b)
c)
d)
e)
3)
Retail dealers in tuba, basi and/or tapuy
Tobacco Processor
Retail tobacco leaf dealers
Wholesale leaf tobacco dealers
Retail tobacco dealers
Wholesale tobacco dealers
P5,000.00
200.00
500.00
100.00
250.00
Owners or operators of amusement places/devises:

a) Night clubs/day clubs
b) Supper clubs, cocktail lounges, bars, discohouses,
beer gardens, and other similar establishments
c) Cabarets, dance halls, or dancing pavilions
d) Social clubs/voluntary associations or organizations
e) Skating rinks
f ) Bath houses, resorts and the like, per establishments
g) Steam baths, sauna baths and the like,
per establishments
h) Billiard halls, pool halls, per table
i) Bowling establishments
j) Circuses, carnivals, fun houses and the like
k) Merry-go-rounds, roller coasters, ferris wheels, swings,
shooting galleries or similar contrivances and side show
booths, per contrivance or booth
l) Theaters and cinemahouses:
Air conditioned
Non-air conditioned
Itinerant operators
m) Boxing stadia, auditoriums, gymnasia, concert halls,
or similar halls or establishments
n) Race track establishments
o) Pelota/tennis/squash courts, per court
p) Jai-alai and/or coliseum establishments
q) Off-track or off-fronton betting stations, per station
r) Amusement devices, per device
Copyright 1994-2013
Taxation 2012
P5,000.00
4,000.00
1,500.00
1,000.00
1,000.00
1,000.00
5,000.00
50.00
5,000.00
2,000.00
200.00
5,000.00
3,500.00
50.00/day
5,000.00
5,000.00
100.00
5,000.00
1,500.00
50.00
214
4)
Financial institutions and/or lending institutions (pawnshops,

banks, insurance companies, savings and loan associations,
financial and/or lending investors), per establishments:
Main Office
per branch
P5,000.00
3,000.00
Money shops, per establishments

5)
6)
7)
8)
9)
10)
11)
12)
13)
14)
15)
16)
17)
Dealers in securities, including foreign exchange dealers

Educational life plan/memorial plan:
P1,500.00
Principal Office
per branch/agency
P2,500.00
1,500.00
Subdivisions operators
P1,500.00
Private cemeteries/memorial parks
3,000.00
Boarding houses/lodging houses
250.00
Dancing schools/judo karate school/driving
schools/speed reading/EDP, etc.
500.00
Private schools, colleges and universities/private hospitals 5,000.00
Nursery, vocational, and other schools not regulated by
the MECS
500.00
Driving ranges
500.00
Golf links
1,000.00
Mini golf links
500.00
Polo grounds
2,000.00
Private detective/security agencies:
Principal Office
For every guard posted within the locality
B)
P500.00
100.00
On other activities:
1)
2)
Copyright 1994-2013
1,500.00
On delivery trucks or vans to be paid by the manufacturers,

producers of and dealers in any product regardless of the
number of trucks or vans
P100.00
For maintaining, window/display office
500.00
Taxation 2012
215
3)
4)
5)
Promoters, sponsors or talent scouts

For holding stage shows or floor/fashion
shows, payable by the operator
For maintaining an office, such as liaison office,
administrative office, accounting office, business
agencies, and/or similar office, with an area as follows:
400 sq.m. or more
300 sq.m. or more but less than 400 sq.m.
Less than 50 sq. meters
6)
7)
8)
9)
10)
11)
12)
13)
14)
15)
16)
17)
18)
For operating private/public warehouse or

bodega of wholesalers/retailers importers
and exporters except those private warehouses
which business is duly licensed within the
locality where such bodega is located
500.00
250.00
P1,000.00
800.00
600.00
400.00
300.00
200.00
2,500.00
Cold storages
Refrigerating cases
Lumberyards
Car exchange on consignment basis
Storage and sale of flammable or explosive substance
Peddlers
Signboards, billboards and other forms of advertisements
House to house promotional sales, per salesman
Film shooting on location, per day
Gun clubs
Judo-karate clubs
Candle or soap factory:
250.00
100.00
500.00
850.00
1,000.00
50.00
100.00
10.00/day
200.00
500.00
250.00
a)
b)
2,000.00
750.00
With machinery
Without machinery
19) Manufacturer of paint, paste, ink dyes and other similar products:
a)
b)
Copyright 1994-2013
With machinery
Without machinery
Taxation 2012
5,000.00
1,000.00
216
20) Manufacturer of coconut oil and other kinds of edible oil:

a)
b)
With machinery
Without machinery
4,000.00
1,000.00
21) Manufacturer of lard, boiling fat, butter sauce, sausages,

hotdog, baloney and other kinds of similar products:
a)
b)
With machinery
Without machinery
3,000.00
850.00
22) Manufacturer of coffee or chocolate, candies, sweets, and other

similar products:
a)
b)
With machinery
Without machinery
2,000.00
600.00
23) Ice cream or ice drop factory:

a)
b)
24)
25)
26)
27)
With machinery
Without machinery
1,800.00
600.00
Tanneries
Assaying Laboratories
Ice Factory
Manufacturer of Pharmaceutical Products:
4,000.00
750.00
4,000.00
a)
b)
5,000.00
1,000.00
With machinery
Without machinery
28) Manufacturer of perfumeries or lotion, hair tonics, hair

pomades, lipstick, cosmetics and other similar products:
a)
b)
Copyright 1994-2013
With machinery
Without machinery
5,000.00
1,000.00
29) Manufacturer of batteries for motor vehicles, charging

and recharging of batteries)
2,000.00
30) Manufacturer of neon lights
2,000.00
Taxation 2012
217
31) Carpentry, manufacture of wooden boxes:

a)
b)
With machinery
Without machinery
2,000.00
750.00
32) Manufacture of mattresses:

a)
b)
With bed factory connection

Without bed factory connection
4,000.00
1,000.00
33) Manufacturer of shoes:

a)
b)
c)
With machinery (High Tech)

With ordinary machine
Without machinery
5,000.00
750.00
350.00
34) Manufacturer of shell and wooden furniture, all kinds:

a)
b)
With machinery
Without machinery
2,000.00
750.00
35) Establishment for the construction and repair of

bodies of motors vehicles/assembler of trucks,
buses, cars, jeeps, and heavy equipment:
a)
b)
c)
With machinery installation

Without machinery installation
Const'n of body of light vehicles
5,000.00
1,500.00
1,000.00
36) Establishment for the repair of motor vehicles:

a)
b)
c)
With an area of more than 1,000 sq.m.

With an area of more than 500 sq.m.
but less than 1,000.00 sq.m.
With an area of 500 sq.m. or less
1,500.00
1,000.00
750.00
37) Blacksmith shops:

a)
b)
Copyright 1994-2013
With machinery and forges

Without machinery but with forges
Taxation 2012
750.00
500.00
218
38) Machine shops establishments for manufacturing or repairing parts of

mechanical apparatus or engines or manufacturing any kind of articles
made of brass, iron or other metals:
a)
b)
c)
d)
e)
With more than 10 lathes

With 7 to 10 lathes
With 4 to 6 lathes
With lathes not exceeding 3
Without machinery
3,000.00
2,000.00
1,000.00
750.00
500.00
39) Repair shops for pianos, auto-pianos, radios,

phonographs, typewriters, mimeographs and other
similar apparatus:
a)
b)
With machinery
Without machinery
750.00
400.00
40) Foundries of iron bronze:

a)
b)
Founding of 5 or more tons a day

Founding of less than 5 tons a day
41) Welding shops

42) Lithographer, engraver or printer:
a)
b)
With machinery
Without machinery
2,500.00
1,500.00
500.00
1,000.00
500.00
43) Tinsmith:
a)
b)
44)
45)
46)
47)
Photo engravers
Photo studios or establishments
Manufacture of matches
General repair of articles of Iron, Brass, etc.:
a)
Copyright 1994-2013
With machinery
Without machinery
With machinery
Taxation 2012
1,200.00
750.00
750.00
450.00
2,000.00
850.00
219
b)
Without machinery
600.00
48) Restaurant, panciterias, cafes and cafeterias,

carinderias, or any other public eating places:
a)
b)
c)
d)
Restaurants or panciterias with more than 50 seating

capacity
Restaurants or panciterias with less than 50 seating
capacity
Cafes and cafeterias
Carinderias
1,000.00
850.00
500.00
300.00
49) Refreshment parlors:

a)
b)
With 20 or more seating capacity

With less than 20 seating capacity
500.00
350.00
50) Hotels or motels:

a)
b)
c)
d)
With 30 or more rooms

With 20 or more but less than 30 rooms
With 10 or more but less than 20 rooms
With less than 10 rooms
5,000.00
4,000.00
3,000.00
2,000.00
51) Sari-sari Stores:

a)
b)
c)
Those located on the corners of two (2) streets

Those located along a street but not on corners
Those located in interiors not along a street
52) Manufacture of aerated water or softdrinks

53) Barber shops:
a)
b)
c)
d)
With 20 or more chairs

With 10 or more but less than 20 chairs
With 5 to 9 chairs
With 4 or less chairs
54) Hardware store

55) Manufacture of bricks, tiles, hollow blocks and other
Copyright 1994-2013
Taxation 2012
450.00
350.00
200.00
5,000.00
800.00
700.00
600.00
450.00
1,500.00
220
similar products:
a)
b)
c)
d)
Bricks and tiles, etc.

Culvert pipes up to 36" diameter
Hallow blocks, decor blocks, precasts
and other similar products
Hallow blocks only
56) Distillery, brewery or rectifier and compounder

57) Second hand stores:
a)
b)
Hardware and scrap, not spare parts

Furniture and household goods
58) Grocery store

59) Dealers in machineries, automobiles, motor cars, trucks,
jeeps, jeepneys, and all other kinds of motor vehicles,
machineries or accessories and spare parts:
a)
b)
Dealers of brand new machineries,

accessories and spare parts
Dealers in second hand motor vehicles and
spare parts
60) Establishment for repair of motor vehicles

61) Bakeries:
a)
b)
c)
d)
Those having 4 ovens or more

Those having 2 to 3 ovens
Those having one oven
Hot pan de sal
4,000.00
3,000.00
2,000.00
1,000.00
5,000.00
1,000.00
750.00
750.00
3,000.00
2,000.00
500.00
1,500.00
1,000.00
750.00
500.00
62) Undertakers:
a)
b)
With embalming establishment and depositing

corpses
Rendering funeral services only
2,000.00
1,000.00
63) Manufacture and sale of rattan chairs, etc.:
Copyright 1994-2013
Taxation 2012
221
a)
b)
With machinery
Without machinery
1,000.00
500.00
64) Manufacture of mirror and art glasswork:

a)
b)
65)
66)
67)
68)
69)
With machinery
Without machinery
1,500.00
750.00
Factory/Manufacturer of cards (playing cards)

Printing shops
Painting shops/dress shops/tailor shops
Manufacturing of Bagoong (home made)
Laundry establishment using
1,500.00
750.00
600.00
200.00
a)
b)
3,000.00
2,000.00
Using more than two washing machines

Less than two washing machines
70) Manufacture of eyeglasses:

a)
b)
With machinery
Without machinery
1,000.00
600.00
71) Manufacture of floor wax:

a)
b)
With machinery
Without machinery
72) Manufacture of noodles and other kinds of

similar product
73) Beauty parlors or shops
74) Repackers of wine and distilled spirits
75) General merchandise:
a)
b)
Located in the poblacion or in a shopping

center/public market
Located outside the poblacion or shopping
center/public market
1,500.00
750.00
1,200.00
500.00
2,000.00
450.00
400.00
76) Recapping (Tire Plant)
Copyright 1994-2013
Taxation 2012
222
a)
b)
With more than two machines used

With less than two machines used
5,000.00
3,000.00
77) Manufacture of rubber products:

a)
b)
c)
Rubber tires and tubes

V-belts and automotive hoses
Rubber bushing and other similar products
78) Manufacture of plastic products (recycled)

79) Extraction and hauling of sand, gravel, and other
quarry resources
80) Steel mill with smelting, struder and roller machine
81) Manufacturer of steel products with struder and
rolling machine:
a)
b)
Manufacturer of steel bars with sizes of 1/2 dia. up

and G.I. pipes angle bars and G.I. sheets
Steel bars 3/8 in. dia. below, c.w. nails,
chicken wires, and other similar hardware items
5,000.00
3,000.00
2,000.00
2,000.00
2,000.00
5,000.00
5,000.00
4,000.00
82) Manufacturer of paper and cardboard:

a)
b)
83)
84)
85)
86)
Manufacturer of paper and cardboard

Manufacturer of paper products such as
school pads, notebooks, bond paper, cardboard
boxes and other similar products
5,000.00
Integrated textile mills

Manufacturer of textile, knitting and dyeing
Textile finishing service (dyeing only)
Garment manufacturer (RTW) and contractor:
5,000.00
5,000.00
3,000.00
a)
b)
c)
d)
5,000.00
3,500.00
2,000.00
1,000.00
With more than 30 sewing machines

With 20 but less than 30 sewing machines
With 10 but less than 20 sewing machines
Less than 10 sewing machines
87) Vulcanizing, radiator repair shop, rewinding

shop, battery repair and recharging
88) Manufacturer of snack food:
Copyright 1994-2013
5,000.00
Taxation 2012
450.00
223
a)
b)
89) a)
b)
With machine
W/out machine
3,000.00
750.00
Nickel plating, chromium plating and

anodizing services
Ordinary shops
1,000.00
500.00
90) Manufacturer of aluminum products

a)
b)
With machine
Without machine
91) Sawmill
92) Kiln drying plant
93) Manufacturer of automotive accessories
a)
b)
With machine
Without machine
5,000.00
500.00
3,000.00
2,000.00
2,000.00
500.00
94) Manufacturer of canned goods:

a)
b)
With 3 or more steam cookers

With less than 3 steam cookers
5,000.00
2,500.00
95) Manufacturer of home appliances (for Corporations)

a)
b)
T.V., betamax, air-conditioner and refrigerators

Radio, clock, electric fan, etc.
5,000.00
5,000.00
96) Manufacturer of stainless and kitchenware

for corporations
97) Feedmill, bonemill, fishmeal, corn and ricemill:
5,000.00
Capacity: a) More than 100 cavan/day

b) Less than 100 cavan/day
2,500.00
1,000.00
98) Manufacturer of plastic:

a)
Copyright 1994-2013
With more than 2 extruder machine
Taxation 2012
5,000.00
224
b)
c)
d)
e)
f)
g)
With one extruder machine

With more than 3 injection machine
With less than 2 injection machine
With crusher and extruder machine
With more than 3 extrusion blower
With less than 2 extrusion machine
2,500.00
3,000.00
2,000.00
2,000.00
2,500.00
2,000.00
99) Wholesale lumber dealer:

a)
b)
100)
3,000.00
1,000.00
Apartments (for lease)

a)
b)
c)
101)
Ten (10) doors up

Five (5) to nine (9) doors
With less than five (5) doors
1,500.00
1,000.00
750.00
Dormitories/Boarding house:
a)
b)
c)
102)
103)
104)
21 beds up
10 to 20 beds
With less than 10 beds
Medical/Dental clinics
Animal clinic
Private hospital:
a)
b)
c)
105)
More than 21 bed

12 to 20 beds
With less than 12 beds
500.00
400.00
300.00
450.00
350.00
2,000.00
1,000.00
750.00
On owners, operators, or maintainers of gasoline

service/filling stations:
a)
b)
Copyright 1994-2013
With machine
W/out machine
With an area of 1,500 sq.m. or more and/or with

not less than seven (7) dispensing pumps
With an area of 1,000 sq.m. but less
than 1,500 sq.m. and with five
(5) or six (6) dispensing pumps
Taxation 2012
10,000.00
8,000.00
225
c)
d)
With an area of less than 1,000 sq.m.

and four (4) dispensing pumps
Curb pumps and filling pumps
6,000.00
3,000.00
The gross receipts of services rendered such as oil change, greasing, washing
and other similar services shall be subject to the graduated tax on contractors. In this
connection, service station operators shall submit quarterly gross receipts on services
rendered, and failure to do so shall subject the owner or operator or responsible
officer, if a corporation, to a fine of One Thousand Pesos (P1,000.00) for the first
offense and a fine of not more than Five Thousand Pesos (P5,000.00) or six months
imprisonment on subsequent offenses.
105)
106)
C)
Public/private warehouse
Private cemeteries/Memorial Parks
2,500.00
5,000.00
All other businesses not specifically mentioned:
New Bus.
With annual sales:
P500
ANNUAL FEE
Less than P3,000

P
1,000,000.00 to
Over P10,000,000.00
Copyright 1994-2013
P
P
10,000
50,000
100,000
200,000
300,000
400,000
500,000
600,000
700.000
800,000
900,000
1,000,000
10,000,000
Taxation 2012
50.00
100.00
200.00
300.00
500.00
600.00
700.00
800.00
1,000.00
1,500.00
2,000.00
3,000.00
4,000.00
5,000.00
7,000.00
226
Provided, That on businesses with principal offices maintaining or operating

branch or sales offices, the following permit fees per branch shall be imposed:
-----------------------------------:
:
:
W/ Annual Sales
Principal Office W/in

the same locality
Principal Office is
outside the locality
P2,000.00 per branch/ :
-----------------------------------:
P10 M or over
P1,000.00 per branch/
per business
per business :
activity
activity
-----------------------------------:
P1 M or over
but less than
P10 Million
P500.00 per branch/
P1,000.00 per branch/ :
per business
per business :
activity
activity
-----------------------------------:
Below P1 Million
P300.00 per branch/
P500.00 per branch/
per business
per business
activity
activity
------------------------------------
D) All occupations or callings subject to periodic inspection, surveillance

and/or regulation by the City Mayor like animal trainer, auctioneer, barber, bartender,
beautician, bondsman, butcher, chambermaid, cook, criminologist, electrician,
club/floor manager, forensic expert, fortune teller, hair stylist, handwriting expert,
hospital attendant, life-guard, make-up artist, manicurist, masseur-attendant,
mechanic, photographer (itinerant), private ballistic expert, rigdriver (cochero), taxi
dancer and waiter.
One business, occupation or calling does not become exempt by being
conducted with some other businesses, occupation or calling for which the permit fee
has been paid.
SECTION 179. Payment of Fees. Permit fees prescribed under this
Chapter shall be paid to the City Treasurer or his duly authorized deputies before any
business, occupation or calling can be lawfully begun or pursued. In the ensuing year,
payment of the annual permit fees shall be within the first twenty (20) days of the
beginning of the calendar year. Provided, however, that the necessary documents may
be processed in accordance with the following schedule:
Copyright 1994-2013
Taxation 2012
227
1.
Those whose family names, corporate or company names begin

with letters A to F shall be processed on or before the 20th day of
January.
2.

with letters G to L shall be processed on or before the 20th day of
April.
3.

with letters M to R shall be processed on or before the 20th day of
July.
4.

with letters S to Z shall be processed on or before the 20th day of
October.
In case of change of ownership of the business as well as the location thereof

from one municipality to another, it shall be the duty of the owner, agent or manager
of such business to secure a new permit and pay the corresponding permit fee as
though it were a new business.
SECTION 180.
a) Supervision and control over establishments and places To maintain

peaceful, healthful, sanitary and safe conditions in the City, businesses and
occupations shall be conducted in such manner and mode prescribed under such rules
and regulations promulgated by the City in accordance with existing laws.
b) Application for permit An application for permit shall be filed with the
City Mayor or his duly authorized deputies, the form to be provided for the purpose
shall set forth all necessary information, including the name and citizenship of the
applicant, the description of the business, occupation or undertaking to be conducted,
and such other information as may be prescribed.
Any false statement made by the applicant or licensee shall constitute a
sufficient ground for denying or revoking the permit without prejudice to the criminal
liability of the applicant or licensee.
Permit may be refused to any person (1) who had previously violated any
ordinance or regulation relative to the granting of permits; (2) whose business
Copyright 1994-2013
Taxation 2012
228
establishment or undertaking does not conform with zoning regulations, safety, health
and other requirements of the City gov't. (3) who has an unsettled tax obligation, debt
or liability to the government; or (4) who is not qualified under any provision of law
or regulation to establish or operate the business applied for.
c) Issuance of permit Upon approval of the application for a permit, two
(2) copies of the Mayor's permit together with the application signed by the City
Mayor or his duly authorized deputy shall be returned to the applicant. One (1) copy
shall be presented to the City Treasurer or his duly authorized deputies as basis for the
collection of the permit fee and the corresponding business tax, if any.
Every permit issued shall show the name of the applicant, his nationality,
marital status, address, nature of organization, (whether sole proprietorship,
partnership, or corporation), location of business, date of issue and expiration permit,
and such other information or data as may be necessary.
d) Posting of permit Every license shall keep his permit posted at all
times in a conspicuous place of the business establishment or office. If he has no fixed
place of business or office, he shall keep the permit or copy thereof, in his person. The
permit shall immediately be produced upon demand by the duly authorized deputies of
the City Mayor or Treasurer.
e) Renewal of permit The permit issued shall be renewed every fiscal year
within the prescribed period upon payment of the corresponding fee prescribed under
this Chapter.
f) Revocation of permit When a person doing business or engaging in an
activity under the provisions of this Title violates any provision of this Chapter;
violates any condition set forth in the permit; refuses to pay an indebtedness or
liability to the City gov't.; abuses his privilege to do business or pursues an activity
within the City to the injury of public morals or peace; when the place where such
business or undertaking is conducted becomes a nuisance or is permitted to be used as
a resort for disorderly characters, criminals, or women of ill repute; or when the
applicant has made any false statement on any portion in his application, the City
Mayor or his duly authorized deputies may, after investigation, revoke the permit.
Such revocation shall forfeit all sums which may have been paid with respect to the
right granted in addition to the penalties provided for under this Title.
g) Expiration upon revocation or surrender Every permit shall cease to
be in force upon revocation or surrender thereof. Every person holding a permit shall
Copyright 1994-2013
Taxation 2012
229
surrender the same upon revocation, or upon closure of the business or discontinuance
of the undertaking for which the permit was issued. The business shall be deemed
finally closed only upon payment of all taxes, charges or fees due thereon.
CHAPTER 38
Sanitary Inspection and Health Certificate Fees
SECTION 181. Sanitary Inspection Fee Every owner/operator of
business, industrial, commercial, or agricultural establishments, accessoria, building
or houses for rent, shall secure sanitary certificate or permit for the purpose of
supervision and enforcement of existing rules and regulations on sanitation and safety
of the public upon payment to the City Treasurer of an annual fee with the following
schedule:
a)
b)
Aircraft and watercraft companies

P 500.00
Financial institutions, such as banks, pawnshop and other
investment companies, dealers in securities and foreign
exchange dealers:
Main Office
c)
d)
e)
f)
400.00
250.00
Gasoline service/filling stations

Private hospitals
Medical clinics and dental and animal hospitals
Dwellings and other spaces for lease or rent:
600.00
1,500.00
500.00
1) Hotels, motels, apartelles, pension inns, drive inns:

With 150 or more rooms
With 100 to 149 rooms
With 50 to 99 rooms
With 25 to 49 rooms
With less than 25 rooms
2) Apartments, per door
3) Houses for rent
4) Dormitories, lodging or boarding houses, with
accommodations for:
Copyright 1994-2013
Taxation 2012
800.00
700.00
500.00
300.00
200.00
40.00
40.00
230
40 or more boarders or lodgers

15 to 39 boarders or lodgers
Less than 15 boarders or lodgers
g)
h)
i)
j)
500.00
300.00
200.00
Institutions of learning
Media facilities
Telegraph, teletype, cable and wireless
communication companies
Telephone/electric and power companies:
600.00
300.00
300.00
Main Office
Every branch/station thereof
400.00
300.00
k)
Administration offices, display offices, and/or

office of professionals
l) Peddlers
m) Lending investors
n) All other business, industrial, commercial, agricultural
establishments not specifically mentioned above:
With an area of 1,000 sq.m. or more
500 or more but less than 1,000 sq.m.
Less than 25 sq.m.
300.00
80.00
300.00
P 1,000.00
800.00
500.00
400.00
300.00
200.00
100.00
In the case where a single person, partnership or corporation conducts or

operates two or more businesses in one place or establishment, the sanitary inspection
permit fee shall be imposed on the business with the highest rate.
SECTION 182. Health Certificate Fee. All persons required by existing
laws, rules and regulations to secure health certificates from the Office of the Local
Health Officer shall pay annual fee of Twenty (P20.00) Pesos.
Stool/Urine Exam
Physical & medical check-up
Copyright 1994-2013
Taxation 2012
20.00
20.00
231
SECTION 183. Time of Payment. The sanitary inspection for prescribed

under this Chapter, shall be paid at the Office of the City Treasurer concerned within
ten (10) days from the date of inspection while the Health Certificate Fee prescribed
under Section 151, shall be paid upon issuance of such Health Certificates.
SECTION 184. Administrative Provisions. Except as otherwise provided,
the Local Health Officer or his duly authorized representatives, shall conduct an
annual inspection of all houses, accessoria, or buildings for rent or as soon as
circumstances require and all business establishments (commercial, industrial
agriculture) in their respective localities in order to determine their adequacy of
ventilation, propriety of habitation and general sanitary conditions pursuant to the
existing laws, rules and regulations. Sanitary permit shall be issued to the owner by
the Local Health Officer or his duly authorized representative after such inspection
was conducted and found to be sanitary.
Every permit issued shall show the name of the applicant, his nationality,
marital status, address, nature of organization, (whether sole proprietorship,
partnership or corporation), location information or data as may be necessary.
The permit shall be granted for a period of not more than one year and shall
expire on the 31st day of December following the date of issuance thereof, unless
revoke or surrendered earlier.
Every permit shall cease to be in force upon revocation; surrender of same;
upon closure of the business or discontinuance of the undertaking for which the
permit was issued. The business shall be deemed finally closed only upon payment of
all taxes, charges and fees due thereon.
CHAPTER 39
Fees for Sealing and Licensing of Weights and Measures Instruments
SECTION 185. Imposition of Fees The following are imposed for the
sealing and licensing of weights and measures:
(a)
For sealing linear metric measures

Not over one meter
Copyright 1994-2013
Taxation 2012
P 15.00
232
Measure over one meter

(b)
For sealing metric measures of capacity

Not over ten liters
Over ten liters
(c)
15.00
20.00
For sealing metric instruments of weights

With capacity of not more than 30 kg.
With capacity of more than 30 kg. but not
more than 300 kg.
With capacity of more than 300 kg. but not
more than 3,000 kg.
With capacity of more than 3,000 kg.
(d)
15.00
20.00
25.00
30.00
For sealing apothecary balance or other balances of precision:

Over 3,000 kg.
Over 300 to 3,000 kg.
Over 30 to 300 kg.
30 kg. or less
(e)
20.00
30.00
25.00
20.00
15.00
For sealing scale or balance with complete

set of weights
For each scale or balance with complete
set of weights for use therewith
15.00
For each extra weight
P 2.00
For each and every re-testing and re-sealing of weights
and measures instruments including gasoline pumps outside
the office upon the request of the owner or operator,
an additional service charge of Forty-Five (P45.00) pesos
for each instrument shall be collected.
SECTION 186. Payment of Fees and Surcharge. The fees herein

imposed shall be paid and collected by the City Treasurer upon the sealing or
licensing of the weights or measures instruments and renewable on or before the
anniversary date thereof. The official receipt evidencing payment shall serve as a
license to use such instrument for one year from the date of sealing unless such
Copyright 1994-2013
Taxation 2012
233
instrument becomes defective before the expiration period. Failure to have the
instrument re-tested and the corresponding fee paid therefor within the prescribed
period shall subject the owner or user to a surcharge of five hundred (500%) per
centum of the prescribed fees which shall no longer be subject to interest.
SECTION 187.
Exemptions.
(a)
All instruments for weights and measures used in government work

or maintained for public use by any instrumentality of the
government shall be tested and sealed free.
(b)
Dealers of weights and measures instruments intended for sale.
SECTION 188.
(a)
City Treasurer are hereby required to keep full sets of secondary

standard for the use in testing of weights and measures
instruments. These secondary standards shall be compared with the
fundamental standards in the National Institute of Science and
Technology annually.
(b)
The City Treasurer or his deputies shall conduct periodic physical

inspection and test weights and measures instruments within its
locality.
(c)
Instruments of weights and measures found to be defective and

such defect is beyond repair shall be confiscated in favor of the
government and shall be destroyed by the local treasurer in the
presence of the Local Auditor or their representative.
SECTION 189. Fraudulent Practices Relative to Weights and Measures and

Corresponding Penalties.
(a) Fraudulent practices relative to weights and measures Any person,
other than the official sealer of weights and measures:
1)
Who places an official tag or seal upon any instrument of weights

or measures, or attaches it thereto; or
2)
Who fraudulently imitates any mark, stamp, or brand, tag or other

characteristic sign used to indicate that weights and measures have
Copyright 1994-2013
Taxation 2012
234
been officially sealed; or

3)
Who alters in any way the certificate given by the sealer as an

acknowledgment that the weights and measures mentioned therein
have been duly sealed; or
4)
Who makes or knowingly sells or uses any false or counterfeit

stamp, tag, certificate, or license, or any dye for printing or making
stamps, tags, certificates, or licenses which is an imitation of, or
purports to be a lawful stamp, tag, certificate or license of the kind
required by the provisions of this Chapter; or
5)
Who alters the written or printed figures or letters on any stamp,

tag, certificate or license used or issued; or
6)
Who has in his possession any such false, counterfeit, restored or

altered stamp, tag, certificate, or license for the purpose of using or
re-using the same in payment of fees or charges imposed in this
Chapter; or
7)
Who procures the commission of any such offense by another;

Shall for each of the offense above, be fined by not less than five
hundred (P500.00) pesos nor more than five thousand (P5,000.00) pesos or
imprisoned for not less than one month nor more than one year, or both at
the discretion of the court.
(b) Unlawful possession or use of instrument not sealed within twelve (12)
months from last sealing:
Any person making a practice of buying or selling goods by weights and/or
measures, or of furnishing services the value of which is estimated by weight or
measure, who has in his possession, without permit, any unsealed scale, balance,
weight or measure, and any person who uses in any purchase or sale or in estimating
the value of any service furnished, any instrument of weight or measure that has not
been officially sealed, or if previously sealed, the license therefor has expired and has
not been renewed in due time, shall be punished by a fine of not exceeding five
hundred (P500.00) pesos or by imprisonment of not exceeding one (1) year, or both at
the discretion of the court.
If, however, such scale, balance, weights or measures, has been officially
Copyright 1994-2013
Taxation 2012
235
sealed at some previous time and the seal and tag officially affixed thereto remain
intact and in the same position and condition in which they were placed by the official
sealer, and the instrument is found not to have been altered or rendered inaccurate but
still to be sufficiently accurate to warrant its being sealed without repairs or
alterations, such instrument shall, if presented for sealing promptly on demand of any
authorized sealer or inspector of weights and measures be sealed, and the owner
possessor or user of the same shall be subject to no penalty except a surcharge equal
to five (5) times the regular fee fixed by law for the sealing of an instrument of its
class, this surcharge to be collected and accounted for by the City treasurer in the
same manner as the regular fees for sealing such instruments.
(c) Alteration or fraudulent use of instrument of weights and measures:
1)
Any person with fraudulent intent, alters any scale or balance,

weight or measure after it is officially sealed or who knowingly
uses any false scale or balance, weight or measure, whether sealed
or not, shall be punished by a fine of not less than five hundred
(P500.00) pesos nor more than five thousand (P5,000.00) pesos or
by imprisonment of not less than three (3) months nor more than
two (2) years, or both at the discretion of the court.
2)
Any person who fraudulently gives short weight or measure in the

making of a sale, or who fraudulently takes excessive weight or
measure in the making of a purchase, or who, assuming to
determine truly the weight or measure, of any article bought or sold
by weight or measure, fraudulently misrepresents the weights or
measures thereof, shall be punished by a fine of not less than five
hundred (P500.00) pesos nor more than five thousand (P5,000.00)
pesos or by imprisonment of not less than three (3) months nor
more than two(2) years, or both.
SECTION 190. Administrative Penalties. The City Treasurer may

compromise the following acts or omission not constituting fraud.
(a) Any person making a practice of buying or selling by weight and measure
using unsealed and/or unregistered instrument:
1)
Copyright 1994-2013
When correct
Taxation 2012
P 100.00
236
2)
When incorrect but within tolerable

allowance of defect or short measure
200.00
(b) Failure to produce weight and measure tag or license or certificate upon
demand but the instrument is duly registered:
1)
When correct
P 50.00
2)
When incorrect but within tolerable

allowances of defect or short measure 100.00
(c) Any person found violating any of the above two (2) provisions for the
second time shall be fined twice the above penalty.
CHAPTER 40
Processing Fees for Zoning or Locational Clearance
SECTION 191. Imposition of Fees The following fees for zoning or
locational clearance for land use within the City shall be collected by the City
Treasurer or its authorized deputies from the owners and/or contractors of land
development, construction, renovation and expansion projects, as follows:
(a) Application/Filing Fee For every application for locational clearance
irrespective of whether approved or not; motions for reconsideration, reclassification
and for filing of complaint are as follows:
1)
2)
3)
For locational clearance

For motion for reconsideration
For petition/request for reclassification
30.00
75.00
450.00
This excludes the cost of reclassification proceedings such as

production/reproduction of maps and other documents; public hearings and other
publication which shall likewise be charged to the account of the applicant/proponent.
4)
Copyright 1994-2013
For filing complaint, except those

involving pauper-litigant which shall
be free of charge
Taxation 2012
P 30.00
237
(b) Processing Fee For approved application for locational clearance

whether the project or activity to be undertaken is conforming or non-conforming, in
accordance with the following schedules:
1)
2)
Residential (single detached and

duplex type)
Commercial establishment including
apartments, mass housing, townhouses
constructed primarily for gain
purposes
3)
Industrial establishments
4)
Institutional (schools, hospitals, etc.)
5)
Memorial Parks/Cemeteries
6)
Agro-Industrial:
a)
Manufacturing
b)
Non-Manufacturing
7)
Telecommunications/Towers
8)
Billboards
9)
Yards utilized for commercial purposes
10) Yards utilized for industrial purposes

11) All types of renovation Fifty (50%) percent of the
prescribed rate.
12) Renewal of Temporary Use Permit
P1.00/sq.m. of
total floor area
P2.00/sq.m. of
total floor area
P3.00/sq.m. of
total floor area
P1.00/sq.m. of
total floor area
P0.50/sq.m. of
total land area
P3.00/sq.m. of
total floor area
P2.00/sq.m. of
total land area
P2.00/sq.m. of
total base
P0.30/per
square meter
P1.00/sq.m. of
total land area
P2.00/sq.m. of
total land area
P30.00
Provided that commercial activities and auxiliary uses that form part of a
Copyright 1994-2013
Taxation 2012
238
residential building or, customarily conducted in dwelling or houses, shall be treated

as application for the construction of a residential house and shall pay the amount
corresponding to such use, except when the maximum floor area devoted to such
commercial activities or auxiliary uses, exceeds thirty (30%) percent of the total floor
area of the whole residential building.
(c)
Certificate Fee - For each certificate

of conformance/non-conformance and
all other certifications issued
P10.00
SECTION 192. Escalation Clause. Upon recommendation of the

Planning Administrator, the City Mayor may increase by not more than fifty (50%)
percent or may decrease by not more than twenty five (25%) percent and not oftener
than once a year all rates prescribed in the preceding Section.
SECTION 193. Time of Payment. The prescribed processing fees shall be
paid to the City Treasurer or its duly authorized deputies before any land
development, construction or renovation project is lawfully begun or pursued within
the territorial jurisdiction of the City.
SECTION 194. Exemption Except for government-owned or controlled
corporation, all government projects whether national or local, are exempt from the
payment of the prescribed fees. Provided, however, that the locational clearance must
be secured prior to the finalization of plans and issuance of the corresponding building
permit.
CHAPTER 41
Police Clearance Fees
SECTION 195. Imposition of Fees The following fees shall be collected
for every certificates issued to any person requesting for issuance of police clearance:
(a)
(b)
(c)
(d)
(e)
(f)
Copyright 1994-2013
For employment, scholarship, study grant

P 10.00
For firearms permit application
200.00
For a change of name
200.00
For passport or visa application
100.00
For application for Filipino citizenship
300.00
For some other reasons not herein specified
200.00
Taxation 2012
239
Any renewal of police clearance certificate shall be charged the same rate as
above, except those renewed upon request of the party to whom the same was issued
within one (1) year from issuance of the original which shall be subject to fifty (50%)
percent of the fee payable.
SECTION 196. Exemption. The fee shall not be collected from (a)
officials and employees of local governments and (b) national government officials
and employees in relation to official business.
SECTION 197. Payment of Fees. The fees shall be paid to the local
treasurer or his duly authorized deputies by the person applying for police clearance.
CHAPTER 42
Permit Fees on Excavation
SECTION 198. Excavation Defined. Excavation shall be defined as any
digging or unearthing in the streets/thoroughfares including passageways and
sidewalks within the municipality for the installation, repair or improvement of water
pipes, gas pipes, telephone or telegraph wires or cable conduit, sewer and drainage
systems and/or pipes, telephone construction/improvements, communication and
power lines undertaken by the government/public/private utility companies.
SECTION 199. Filing of Application and Issuance of Excavation Permit
Affecting National and Local Roads. Application for permit to undertake diggings
and excavations in national and local roads, except private roads not yet turned over to
the City Government shall be filed with Office of the City Engineer, who shall issue
the corresponding permit upon payment of appropriate fees and restoration deposits.
SECTION 200. Conditions for Permit. The permit to undertake
excavations/diggings shall contain, among other things, such conditions as may be
necessary to ensure public safety and convenience. All such diggings/excavations
shall be in accordance with the excavation and installation plans as approved by the
Office of the City Engineer.
SECTION 201. Exercise of Supervision. All diggings and excavations
shall be under the supervision of the Project Engineer of the Contractor and the duly
authorized representative of the public utility company/government agency
undertaking the project. However, such diggings and excavations shall be subject to
Copyright 1994-2013
Taxation 2012
240
the inspection of the City Engineer or his duly authorized representative to ensure
compliance with the installation plans and other conditions in the permit.
SECTION 202. Payment of Fees and Charges. The following fees and
charges shall be collected from all applicants whether private or government agencies
those specifically exempted by law, who shall make or cause to be made any
excavation or diggings on any streets and thoroughfares, including passageways and
sidewalks within the City.
1)
Processing Fee
a)
b)
2)
P 50.00
100.00
Excavation Permit Fee

a)
b)
c)
d)
3)
For poles and house connections

For all other excavations
For fifty (50) linear meter or less but

not over the maximum width of a trench
of one-half (0.50 m.) meter
P100.00
Over and above fifty (50) l.m.
10.00/l.m.
Over and above one-half (0.50) linear
meter trench width
10.00/sq.m.
For installation of wooden/concrete
utility poles
25.00/pole
Restoration Deposit
The restoration deposit shall be based on the, following schedule:

Per sq.m. or
fraction thereof
a)
Concrete Pavement
a.1) 9" thickness
a.2) 8" thickness
a.3) 7" thickness
Copyright 1994-2013
Taxation 2012
P430.00
390.00
350.00
241
a.4) 6" thickness

a.5) 4" thickness
Concrete Sidewalk
Macadam Pavement
Asphalt Pavement
b)
315.00
240.00
P240.00
95.00
260.00
Asphalt Pavement
b.1) 2" thickness
c)
Curb and Gutter
P260.00
P200.00/l.m.
3.1) Restoration works and other consequential responsibilities or obligations

over diggings/excavations after the completion of the underground works shall be
done by the implementing agency (IA).
3.2) The utility company/implementing agency (IA) shall post a cash deposit
for restoration cost based on the schedule of restoration rates and/or performance
bond to the City Treasurer. The said cash deposit shall be refundable. For restoration
works to be undertaken by contract, the implementing agency (IA) contractor shall
post a guaranty bond equivalent to the computed restoration cost.
3.2.1)
The utility company/implementing agency/contractor shall
undertake repair works in case of failure of restoration within six (6) months from
date of acceptance.
3.3) For individual connections, a cash payment for restoration works shall be
made to the City Treasurer.
4)
Maintenance Deposit
The utility company/implementing agency shall maintain for a period of six (6)
months from date of acceptance the restored excavated portion of the road right of
way. It shall be deposited to the City Government the equivalent amount based on the
following schedule of rates which shall be utilized by the concerned agency in case of
the failure of the utility company/implementing agency/contractor to repair the
damaged portion of the restored right-of-way. This maintenance deposit shall be
refunded within one (1) month after the expiration of the six (6) months period.
Copyright 1994-2013
Taxation 2012
242
a)
Concrete Pavement
a.1)
a.2)
a.3)
a.4)
a.5)
b)
c)
d)
9" thickness
8" thickness
7" thickness
6" thickness
4" thickness
Asphalt
Macadam
Curb and Gutter
SECTION 203.
1)
P108.00/sq.m.
97.00/sq.m.
88.00/sq.m.
79.00/sq.m.
60.00/sq.m.
P65.00/sq.m.
24.00/sq.m.
19.00/l.m.
Excavation Affecting Adjoining Properties.
Temporary support of adjoining property
The person causing any excavation to be made shall provide such sheet piling
and bracing as they may be necessary to prevent materials or structures of adjoining
property from caving in before permanent support shall have been provided for the
sides of an excavation.
2)
Permanent support of adjoining property
Whenever provisions are not made for the permanent support of the sides of an
excavations, the person causing such excavation to be made shall construct an
appropriate retaining wall which shall be carried to a height sufficient to retain the soil
of the adjoining area.
3)
Entrance to adjoining premises
For the purpose of providing temporary support to adjoining premises, the

person causing an excavation to be made shall get the consent of the owner of the
adjoining premises to enter and construct the temporary supports. However, if such
consent and entrance are not granted, the owner of adjoining premises shall be
responsible for providing the necessary support as the case may be to his premises at
his own expense, and for that purpose, he shall be given authority to enter the
premises where the excavation is to be made.
SECTION 204.
Copyright 1994-2013
Excavation Affecting Adjoining Structures.
Taxation 2012
243
1)
Excavation more than four (4) feet deep
Whenever an excavation is carried to the depth of more than four (4) feet
below the curb, the person causing the excavation to be made shall at all times, if
granted the consent of the owner of adjoining structures to enter, preserve and protect
from damage all existing structures at his own expense, if the safety of said structures
will be affected by that part of the excavation which extend more than four (4) feet
below the curb line. He shall support such structures by proper foundation.
If the owner's consent to enter is not granted to the person causing the
excavation to be made, it shall be the duty of said owner to make and provide the
necessary foundations, and when necessary for that purpose, such owner shall be
given authority to enter the premises where such excavation is to be made.
SECTION 205.
Appropriate Markers and Guards.
1)
The diggings and excavations mentioned in Section 192 shall be

provided with appropriate markers and safety devices for the
traveling vehicles and pedestrians.
2)
In case of death, injury and/or damages caused by the

non-completion of such works and/or failure of the one
undertaking the work to adopt the required precautionary measures
for the protection of the general public or violation of any of the
terms or conditions of the permit, the permittee/excavator shall
assume all liabilities for such death, injury or damage arising
therefrom, for this purpose, the excavator/permittee shall purchase
insurance coverage to answer for third party liability.
SECTION 206. Insertion Prohibited. All excavations and diggings

passing thru canals and insertion through drainage or sewer pipes are strictly
prohibited.
SECTION 207. Inspection of Private Roads, Streets, Thoroughfares and
Passageways. The Office of the City Engineer shall have the authority to inspect all
diggings and excavations being undertaken on all private roads, streets, thoroughfares,
including passageways and sidewalks and to require that restoration of the excavated
area meets the standard specifications as formulated by the City Engineer.
SECTION 208.
Copyright 1994-2013
Time of Payment. The fees imposed under this Chapter
Taxation 2012
244
shall be paid to the City Treasurer before the permit to dig or excavated is issued.
Such permit is valid only when the official receipt covering payment of the prescribed
fees is attached thereto except when the excavator/permitee is exempted from the
payment of fees under Section 196.
SECTION 209.
A)
Administrative Fines.
Imposition of Fines:
There is hereby imposed a fine of not exceeding Ten Thousand (P10,000.00)

Pesos subject to the terms and procedures as hereunder provided:
1)
Excavating without an excavation permit.
2)
Non-compliance with the work stoppage order.
3)
Failure to post or display the Excavation Permit in a conspicuous

place.
4)
Failure to install road/highway safety construction devices.
5)
Failure to install road signs and billboards.
B)
Determination of Amount of Fines:
In the determination of the amount of fines to be imposed for violation under

the preceding section, the City Government shall take into consideration the
following:
1)
Light Violation
a)
2)
Copyright 1994-2013
Failure to post Excavation Permit in conspicuous place.
Less Grave Violation

a)
Failure to install road/highway safety construction devices.
b)
Failure to install road signs and billboards.
c)
Failure to restore the excavated portion of the road

right-of-way to its original conditions.
Taxation 2012
245
d)
C)
Non-compliance with work stoppage order for excavating

without an excavation permit.
Schedule of Fines
FINE IN PESOS
(P)
LIGHT
VIOLATION
Minimum
Medium
Maximum
P100.00
200.00
300.00
LESS GRAVE
VIOLATION
GRAVE
VIOLATION
P1,000.00
2,500.00
5,000.00
P2,500.00
5,000.00
10,000.00
The above fines shall be imposed as follows:

1)
Minimum fine for failure to comply with the terms of the first
notice.
2)
Medium fine for failure to comply with the terms of the second
notice.
3)
Maximum fine for failure to comply with the terms of the third
and final notice.
SECTION 210. Surcharges for Late Payment. Without prejudice to the

provisions of the preceding sections, there is hereby imposed a penalty for surcharge
equivalent to fifty percentum (50%) of the Processing and Excavation Permit Fees for
commencing the digging of excavation prior to the issuance of excavation permit.
Provided, further that when the excavation work is started with due notice and
advice to the City government and after the lapse of eight (8) days from the date of
filing and acceptance of the application for Excavation Permit, no surcharge or
penalty shall be imposed.
SECTION 211. Engineering Supervision Fee. Supervision fees shall be
collected
by
the
City
Government
from
the
Implementing
Agency/Excavator/Permittee equivalent to three (3%) percent of the total restoration
cost before the start of restoration.
SECTION 212.
Copyright 1994-2013
Escalation Clause. Should there be any increase in the
Taxation 2012
246
cost of labor and/or materials, including the increase in cost of operation and
maintenance equipment, upon approval of the City Engineer, a corresponding increase
shall be adjusted in the maintenance and restoration costs in accordance with agency
estimate.
SECTION 213. Revocation of Permit. Permits issued under this Chapter
may be revoked or cancelled in cases of emergency, when interest so demands or for
non-compliance with the conditions of the permit.
SECTION 214. Penalties. Any person violating any of the provisions of
this Chapter or its implementing guidelines shall, upon conviction, be punished by a
fine of not less than Five Hundred Pesos (P500.00) nor more than Five Thousand
Pesos (P5,000.00) or imprisonment of not less than thirty (30) days nor more than six
(6) months or both fine and imprisonment in the discretion of the Court. In the case of
a corporation, partnership or association, the president, manager or the
person-in-charge of the project shall be liable therefor.
CHAPTER 43
Construction or Building Permit, Certificate of Occupancy and Other Similar Fees
SECTION 215. No person, firm, or corporation including any agency or
instrumentality of the government shall construct, alter, repair, move, convert or
demolish any building or structure or cause the same to be done without first
obtaining a building permit therefor from the Office of the City Engineer, who shall
process and issue the same after payment of the corresponding regulatory fees to the
City Treasurer.
SECTION 216. Applicants who are not exempt shall pay the corresponding
fees on construction, building, installation, erection and or occupancy as herein set
forth;
I. Establishment of Line and Grade:
1)
All sides fronting or abutting streets, esteros, rivers and creeks:

a)
b)
2)
Copyright 1994-2013
First ten (10) meters

Every meter or fraction thereof in
excess of 10 meters
P 40.00
2.00
All other sides:
Taxation 2012
247
Every meter or fraction thereof
1.00
II. Schedule of Building Permit Fees:

1)
Construction/addition/renovation/alteration of residential buildings
shall be assessed according to the following rates:
AREA
a)
b)
c)
d)
e)
f)
Original complete construction

up to 20 sq.m.
Addition/renovation/alteration
up to 20 sq.m.
Above 20 sq.m. to 50 sq.m.
Above 150 sq.m.
Exempted
P
2.00
2.00
4.00
5.00
6.00
2) Construction/addition/renovation/alteration of commercial and

industrial buildings shall be assessed according to the following rates:
AREA
a)
b)
c)
d)
Up to 5,000 sq.m.
Above 5,000 sq.m. up to 6,000 sq.m.
Above 7,000 sq.m.
P 19.00
18.00
17.00
16.00
3) Construction/addition/renovation/alteration of social, educational

and institutional buildings shall be assessed according to the following rates:
AREA
a)
b)
c)
Up to 5,000 sq.m.
10.00
9.00
5.00
4) Construction/addition/renovation/alteration of bldgs./structures for

agricultural purposes (includes greenhouses, granaries, barns, poultry houses,
piggeries, hatcheries, stables, cowsheds and other structures for the storage of
Copyright 1994-2013
Taxation 2012
248
agricultural products and the like) shall be assessed according to the following
rates:
AREA
a)
b)
c)
d)
e)
f)
Up to 20 sq.m.
Above 20 sq.m. up to 500 sq.m.
Above 500 sq.m. up to 1,000 sq.m.
Above 10,000 sq.m.
5) Construction/addition/renovation/alteration of
structures shall be assessed in accordance with the following:
Exempted
P 2.00
1.50
1.20
1.00
0.50
bldgs./ancillary
a)
Buildings, such as private garages and carports (excluding
sheds and agricultural buildings grouped under agricultural) shall be
charged fifty (50%) percent of the rate of the principal building of which
they are accessories.
b)
All parts of buildings which are open on two or more sides,
such as balconies, terraces, lanais and the like, shall be charged fifty (50%)
percent of the rate of the principal building of which they are a part.
c)
Aviaries, aquariums, zoo structures and the like shall be
charged in accordance with the rates for agricultural structures.
6) Buildings with height of more than eight (8.00) meters shall be
charged an additional fee of one (P1.00) peso per cubic meter above eight (8)
meters.
The height shall be measured from the ground level up to the bottom of
the roof slab or the top line of girt whichever applies.
7) Alteration/renovation/improvement on vertical dimensions of
buildings/structures, such as facades, exterior and interior walls, shall be
assessed in accordance with the following rates:
Concrete, Bricks, or
C.H.B. and the like
Per sq.m. of vertical area
Copyright 1994-2013
P4.00
Taxation 2012
Others
P3.00
249
8) Alteration/renovation/improvement on horizontal dimensions of

buildings structures, such as floorings, ceilings and roofings shall be assessed in
accordance with the following percentages of the fees prescribed under Item II,
paragraph 2 and 5 above, of this Section whichever category applies.
9)
a)
Concrete, bricks or tiles

and the like
Fifty (50%) Percent
b)
Others
Thirty (30%) Percent
Repairs on Buildings/Structures:
a)
Residential/Commercial/Industrial/Institutional:
a.1) Repairs costing up to P10,000.00 Exempted

a.2) Repairs costing more than P10,000.00 shall be
charged one-half (0.5) of one (1%) percent of the
estimated cost of repair.
b)
Agricultural:
b.1) Repairs costing up to P4,000.00
Exempted
b.2) Repairs costing more than P4,000.00 shall be

charged one-half (0.5) of one (1%) percent of
the estimated cost of repair.
c)
Ancillary:
c.1) Repairs costing up to P1,000.00
Exempted
c.2) Repairs costing more than P1,000.00 shall be

charged one-half (0.5) of one (1%) percent of
the estimated cost of repair.
10) Raising of Building/Structures:
Assessment of fees for raising of any building/structure
shall be based on the new usable floor area generated.
Copyright 1994-2013
Taxation 2012
250
The fees to be charged shall be as prescribed under Item II,

paragraph 2 and 5 above of this Section, which ever category
applies.
11) Demolition/Moving of Buildings/Structures:
a)
b)
Demolition Fee - per sq.m. of area

involved
P 4.00
Moving Fees - per sq.m. of area of

building/structure to be moved
4.00
If a building/structure, for which a Moving Permit has been issued

is already covered by a building permit and certificate of occupancy, a new
building permit shall not be required therefor at its new site.
NOTE:
Before the issuance of a Moving Permit:
1.
If the building/structure to be moved will pass over any
highway/street/road, a clearance shall first be obtained by the owner from
the proper Highways/Traffic Authority.
2.
Should any utility line be affected, the utility company
concerned shall be notified by the owner and clearance secured from them.
12) Construction of Slipways:
(See NOTE* following paragraph #15 below)
Per lineal meter or fraction thereof
P200.00
NOTE: This fee includes the cradle, however, the winch motor shall be
charged separately.
13) Construction of Dry Docks:
(See NOTE* following paragraph #15)
Per cubic meter or fraction thereof
P100.00
NOTE: The pumps and motors shall be charged separately.

14) Construction of Wharves, Docks and Piers:
(See NOTE* on the next paragraph no.)
Copyright 1994-2013
Taxation 2012
251
a) Wood - per sq.m. or fraction thereof
P10.00
b) Reinforced Concrete - per sq.m. or

fraction thereof
15)
Construction of Pier Sheds/Warehouses/Camarines:
See Schedule of Fees under paragraph #3 above (Category

#2 - Buildings)
Before the issuance of the building permit, clearance shall first be
obtained by the owner from the proper authority, such as the Philippine Ports
Authority, Philippine Coast Guard, Bureau of Public Works, etc.
III. Ancillary Structures:

1)
Bank and Record Vaults:

Per cu.m. or fraction thereof
2)
P 30.00
Swimming Pools:
a)
Residential
b)
5.00
Commercial
c)
P 15.00
Social/Institutional
P 10.00
NOTE:
Swimming pools improvised from local indigenous
materials such as rocks, stones and/or small boulders and with plain cement
flooring shall be charged fifty (50%) percent of the above rates.
Ancillary structure to swimming pools, such as shower rooms, locker
rooms and the like shall be charged fifty (50%) percent of the rates
corresponding to the category of swimming pools, as provided for under Item II,
Copyright 1994-2013
Taxation 2012
252
paragraph 2 and 4 above, of this Section.

3)
Construction of firewalls separate from the building:

a)
b)
4)
Per square meter or fraction thereof

P 2.00
Provided, that the minimum fee shall be 40.00
Construction/erection of towers:
a)
Residential
Exempted
Trilon
Self-supporting (Guyed)
b)
Commercial/Industrial
b.2) Up to 10 mtrs. in height P 2,000.00 P 200.00
b.2) Every meter or fraction
thereof in excess of 10 mtrs. 100.00
10.00
c)
Institutional
1.
2.
Up to 10 mts. in height
1,500.00
Every meter or fraction
thereof in excess of 10 mts. 100.00
100.00
10.00
NOTE: Towers with platforms or floors shall be charged an additional

fee in accordance with item II, paragraph 3 and 4 above, of this Section.
5)
Commercial/Industrial Storage Silos:

a)
b)
Up to 10 meters in height
P 1,000.00
Every meter or fraction thereof in
excess of 10 meters
50.00
NOTE: Silos with platforms or floors shall be charged an additional fee in

accordance with Item II, Paragraph 3 & 4 of this Section.
6)
Construction of smokestacks and chimneys for commercial industrial
use:
a)
Copyright 1994-2013
Smokestacks:
Taxation 2012
253
a.1) Up to 10 meters in height, measured

from the base
P 200.00
a.2) Every meter or fraction thereof in
excess of 10 meters
10.00
b)
Chimneys
b.1) Up to 10 meters in height, measured
from the base
P 40.00
b.2) Every meter or fraction thereof in
excess of 10 meters
1.00
7)
Construction of Commercial/Industrial Fixed Ovens:

Per square meter or fraction thereof of
interior floor area
8)
Construction of Industrial Kiln/Furnace*

Per cu.m. or fraction thereof of volume
9)
P 10.00
Construction of reinforced concrete or steel tanks for

Category I Building:
a) Up to 2 cu.m.
b) Every cu.m. or fraction thereof in
excess of 2 cu.m.
10)
P 40.00
Exempted
P 10.00
Construction of reinforced concrete tanks for Comm'l./Industrial
Use:
a)
b)
11)
Up to 10 cu.m.
Every cu.m. or fraction thereof in
excess of 10 cu.m.
Copyright 1994-2013
20.00
Construction of Waste Treatment Tanks (Including

Sedimentation and Chemical Treatment Tanks)
Per cu.m. of volume
12)
P 400.00
P 2.00
Construction of Steel Tanks for Commercial/Industrial Use:
Taxation 2012
254
a)
Above Ground:
a.1) Up to 10 cu.m.
P 400.00
a.2) Every cu.m. or fraction thereof in
excess of 10 cu. m. up to 100
P 20.00
excess of 100 cu.m. up to 1,000
16.00
excess of 1,000 cu.m. up to 5,000
12.00
excess of 5,000 cu.m. up to 10,000
5.00
excess of 10,000 cu.m. up to 20,000 1.00
excess of 20,000 cu.m.
5.00
b)
Underground:
b.1) Up to 20 cu.m.
P 300.00
b.2) Every cu.m. or fraction thereof in
excess of 20 cu.m.
20.00
13)
a)
Pull-outs and Reinstallation of Commercial/Industrial Steel Tanks:

Underground:
a)
Per cu.m. or fraction thereof of excavation
b)
Saddle or trestle mounted horizontal tanks:
P 10.00
Every cu.m. or fraction thereof of volume of tank

c)
1.00
Reinstallation of vertical storage tanks shall be

considered as new construction.
Corresponding fees shall be charged in accordance with
paragraph 12-a above.
14)
Booths, Kiosks, Platforms, Stages and the like:

a)
Copyright 1994-2013
Construction of permanent type booths, kiosks,
Taxation 2012
255
platforms, stages and the like:

Per sq.m. or fraction thereof of floor area
b)
P 5.00
Construction of temporary type booths, kiosks,

platforms, stages field offices, laborers quarters and the
like:
Per sq.m. or fraction thereof of floor area
c)
4.00
Inspection of knock-down type temporary

booths, platforms, stages and the like:
Per unit
20.00
IV. Construction of Tomb and Canopies, Mausoleums and Niches in

Cemeteries and Memorial Parks:
1)
2)
3)
4)
5)
V.
Plain tombs, cenotaphs, or monuments w/o

backdrop wall, canopy or roofing
Exempted
Canopied tombs, whether partially or totally
roofed over, per sq.m. of covered area
P 4.00
Semi-enclosed mausoleums, whether canopied
or not, per sq.m. of built up area
4.00
Totally enclosed mausoleums, per sq.m.
of floor area
10.00
Multi-level interment niches, per sq.m. of
floor area, per level
2.00
Sanitary/Plumbing Permit Fees:

1) Installation Fees:
a)
One unit, composed of one water closed,

two floor drains, one lavatory, two faucets
and one shower head
P 20.00
b)
Every fixture in excess of one unit:

a.1)
a.2)
a.3)
Copyright 1994-2013
Each water closet

Each floor drain
Each sink
Taxation 2012
P 6.00
2.00
2.00
256
a.4)
a.5)
a.6)
a.7)
a.8)
a.9)
a.10)
a.11)
a.12)
a.13)
a.14)
a.15)
a.16)
a.17)
a.18)
a.19)
a.20)
Each lavatory
Each faucet
Each shower head
Each slop sink
Each urinal
Each bath tub
Each grease trap
Each garage trap
Each bidette
Each dental cuspidor
Each gas-fired water heater
Each drinking fountain
Each bar or soda fountain sink
Each laundry sink
Each laboratory sink
Each fixed type sterilizer
Each water meter
5.00
1.50
1.50
6.00
3.00
6.00
6.00
6.00
3.00
3.00
3.00
1.00
3.00
3.00
3.00
1.00
1.00
2) Construction of specific vaults:

a)
Category I (Residential)
b)
All other categories:

b.1)
b.2)
Up to 5 cu.m. of digestion
chamber
Every cu.m. or fraction thereof
in excess of 5 cu.m.
Exempted
P 20.00
6.00
VI. Electrical Permit Fees:

1) Lighting Power System:
a)
b)
c)
d)
Each switch, lighting and/or convenience

outlet
P 1.00
Each remote control master switch
20.00
Each special purpose outlet of 20 amperes
capacity or more
2.00
Each time switch
2.00
2) Appliances for Commercial/Industrial Use:
Copyright 1994-2013
Taxation 2012
257
a)
b)
c)
d)
e)
f)
3)
Each range or heater:

a.1) Up to 1 KW
a.2) Every KW or fraction thereof in
excess of 1 KW
P 2.00
Each refrigerator or freezer

Each washing machine or dryer
Each commercially used hair curling
apparatus or hair dryer
Each fixed type electric fan
Each electric typewriter, cash register
or adding machine
4.00
4.00
1.00
4.00
2.00
2.00
Electrical equipment or apparatus for commercial/industrial use:

a)
b)
c)
d)
e)
f)
g)
Each electric bell, annunciator system

Each fire alarm unit
Each arc (light) lamp
Each flasher, beacon light
Each x-ray equipment
Each battery charging rectifier
Each electric welder:
P 4.00
2.00
10.00
9.00
20.00
10.00
g.1) Up to 1 KVA/KW
4.00
g.2) Every KVA/KW or fraction thereof in
excess of 1 KVA/KW
2.00
h)
i)
j)
k)
l)
m)
n)
Each neon sign transformer

2.00
Each neon sign unit
2.00
Each telephone switchboard (PBX, PABX,
TELEX machine, etc.)
10.00
Each trunkline
4.00
Each telephone apparatus
2.00
Each intercom master
2.00
Each slave
2.00
4) Motion Picture Projectors for commercial use:

a)
b)
c)
Copyright 1994-2013
16 mm per unit
35 mm per unit
70 mm and above per unit
Taxation 2012
P 60.00
80.00
140.00
258
5) TV Cameras for commercial/industrial use:

Per unit
P 40.00
6) Motors and Controlling Apparatus/Unit:

a)
b)
c)
d)
e)
f)
Up to 1/4 HP
Above 1/4 HP up to 1 HP
Above 1 HP up to 5 HP
Every HP in excess of 20 HP
4.00
6.00
8.00
12.00
20.00
1.00
7) Generators (AC or DC)/Unit:

a)
b)
c)
d)
e)
Up to 1 KW
P 4.00
Above 1 KW up to 5 KW
8.00
25.00
40.00
Every KW or fraction thereof in excess
of 20 KW
2.00
8) Transformer and Sub-Station Equipment:

a)
b)
c)
d)
e)
f)
g)
Copyright 1994-2013
Each transformer up to 1 KVA

P4.00
Every KVA or fraction thereof in excess
of 1 KVA up to 2,000 KVA (based on
nameplate ratings)
2.00
Each transformer above 2,000 KVA
4,000.00
Each safety switch or circuit breaker up
to 50 amperes and not exceeding 600
volts
3.00
Each safety switch, air circuit breaker,
oil circuit breaker or vacuum circuit
breaker other than motor controlling
apparatus, above 50 amperes up to 100
amperes, and not exceeding 600 volts
6.00
Every 50 amperes or fraction thereof in
excess of 100 amperes
2.00
Every 10,000 amperes or fraction thereof
of interrupting capacity of every air
Taxation 2012
259
circuit breaker, oil circuit breaker or

vacuum circuit breaker operating above
600 volts
6.00
NOTE: Machinery, equipment and installations of utility companies used

in the generation, transmission and distribution of power shall not be subject to
Permit and Inspection fees.
9)
Each temporary lighting or convenience outlet for

celebration, ferias or construction purposes
P2.00
10) Other electrical apparatus or appliances not

otherwise provided for in this Item No. VI:
Every KW or fraction thereof
P6.00
11) Temporary Current Connection:

a)
Temporary Current Connection Permit

shall be issued for testing purposes only in
commercial and/or industrial establishments.
Regular fees shall be charged and collected in
accordance with the fees prescribed in this Item.
b)
If no final approval is issued within sixty

(60) days, a new writing permit shall be
secured and all corresponding permit fees
shall be paid.
12) Pole/Attachment Location Plant Permit:

a)
Approved Pole Location Plant Permit/PoleP10.00
b)
Approved Attachment Location Plan

Permit/Attachment
20.00
13) Miscellaneous Fees:

a)
Copyright 1994-2013
Each union, separation, alteration, re-connection

or relocation of electric meter:
Taxation 2012
260
a.1) Residential
a.2) Commercial/Industrial
a.3) Institutional
b)
P 20.00
50.00
30.00
Issuance of Wiring Permit:

b.1) Residential
b.2) Commercial/Industrial
b.3) Institutional
P20.00
50.00
30.00
VII. Mechanical Permit Fees:

1) Refrigeration, Air Conditioning and Mechanical Ventilation:
a)
Refrigeration (cold storage) per ton,

or fraction thereof
P40.00
NOTE:
Household refrigerator, freezers, fans, etc. used in single
detached, duplex or multiple family dwellings are exempted from permit fees.
b)
Ice Plants per ton or fraction thereof P60.00
c)
Package and Centralized Air Conditioning Systems:

c.1) Up to 100 tons, per ton
d)
P80.00
c.2) Every ton or fraction thereof

above 100 tons
40.00
Window type air conditioners/unit
P60.00
NOTE: Window type air conditioners used in single detached, duplex or

multiple family dwellings are exempted from permit fees.
e)
Mechanical Ventilation per HP or

fraction thereof of blower or fan, or
metric equivalent
P20.00
NOTE: In a series of AC/REF systems located in one establishment, the

total installed tons of refrigeration shall be used as the basis of computation for
purposes of installation/inspection fees and shall not be considered individually.
Copyright 1994-2013
Taxation 2012
261
For evaluation purposes:

e.1) For Ice Making:
3.5)
HP per ton, for compressors up to 50 tons

capacity
3.25) HP per ton, for compressors above 50
tons up to 200 tons capacity
3.10) HP per ton, for compressors above 200
tons capacity
e.2) For Air-Conditioning:
1.25
1.10
1.00
HP per ton, for compressors of 1.2 tons

up to 5 tons capacity
HP per ton, for compressors above 5 tons
HP per ton, for compressors above 50
tons capacity
e.3) For Commercial/Industrial Refrigerator w/out

Ice Making:
1.5
1.4
1.3
2)
Escalators and Moving Walks:

a)
b)
3)
Up to 50 lineal meters, per lineal

meter or fraction thereof
Every lineal meter or fraction thereof
in excess of 50 lineal meters
P20.00
10.00
Elevators, per unit:

a)
b)
Copyright 1994-2013
HP per ton, for compressors of 1 ton up

to 5 tons capacity
capacity
Up to 1,000 kg. capacity

Above 1,000 kg. capacity
Taxation 2012
P4,000.00
5,000.00
262
c)
d)
e)
g)
4)
Freight Elevators
Motor Driver Dumbwaiters
Construction elevators for materials
Car Elevators
5,000.00
400.00
1,000.00
5,000.00
Boilers/Unit:
a)
b)
c)
d)
e)
f)
g)
Up to 10 HP
Every HP above 100 HP
P400.00
600.00
800.00
1,000.00
1,200.00
1,400.00
4.00
NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of
heating surface for one (1) boiler HP.
5)
Pressurized Water Heaters/Unit
P200.00
NOTE: Pressurized water heaters used in single detached, duplex or

multiple family dwellings are exempted from permit fees.
6) Water pump and sewage pumps for buildings/structures used for
commercial/industrial purposes/Unit:
Per HP or fraction thereof
7)
Automatic fire extinguishers, per sprinkler head P2.00
8)
Stationary Standby Generating Sets/Unit:

a)
b)
c)
d)
e)
f)
g)
Copyright 1994-2013
P40.00
Up to 10 HP
Taxation 2012
P300.00
400.00
500.00
600.00
700.00
900.00
2.00
263
9)
Compressed Air, Vacuum, Institutional and/or

Industrial Gases, per outlet
P10.00
10) Other Internal Combustion Engines, including cranes,

fork-lifts, loaders, pumps, mixers, compressors
and the like, not registered with the LTC:
a)
b)
c)
d)
e)
f)
Up to 10 HP
P200.00
260.00
320.00
380.00
440.00
2.00
11) Pressure Vessels:

Per cu. m. or fraction thereof
50.00
12) Other Machinery/Equipment for Commercial/

Industrial use not elsewhere specified,
per HP or fraction thereof
P50.00
13) Pneumatic Tubes, Conveyors, Monorails for
Materials handling, per lineal meter
P25.00
VIII. Fencing Permit Fees:

1)
Fences made of indigenous materials and/or

barbed wire, chicken wire, hog wire
Exempted
2)
Fences up to 1.80 meters in height, made of

materials other than those mentioned in the
above paragraph
P2.00
Fences in excess of 1.80 meters in height,

made of materials other than those mentioned
in paragraph 1 under this Item, per lineal
meter, or fraction thereof
P2.00
3)
IX.
Copyright 1994-2013
Construction of Sidewalks:
Taxation 2012
264
a)
b)
X.
Up to 20 sq. m.
Every sq. m. or fraction thereof in
excess of 20 sq. m.
P 1.00
Use of streets and sidewalks as permitted under Chapter 11

of the National Building Code and Rule IX of each
Implementing Rules and Regulation:
1)
Use of Sidewalk:
a)
b)
2)
Up to 10 sq. m. of sidewalk, per calendar

month
P200.00
Every sq. m. or fraction thereof in excess
of 20 sq. m. per calendar month
10.00
Erection of Scaffoldings Occupying Public Areas:

a)
b)
XII.
1.00
Paved areas intended for commercial/industrial/social/

institutional use, such as parking areas, gasoline station
premises, skating rinks, pelota courts, tennis and basketball
courts and the like:
Per sq. m. or fraction thereof of paved area
XI.
P20.00
Up to 10 lineal meters of frontage, per

calendar month
P120.00
Every lineal meter or fraction thereof
of frontage in excess of 10 lineal
meters, per calendar month
10.00
Certificates of Uses or Occupancy:

1)
Category I (Residential)
a.1) Buildings made of traditional indigeneous
materials as defined under Section 209
of the National Building Code
Exempted
a.2) Buildings costing more than
Copyright 1994-2013
Taxation 2012
265
P15,000.00 up to P50,000.00
P50,000.00 up to P100,000.00
P100,000.00 up to P150,000.00
a.5) Building costing more than
P150,000.00 up to P50,000.00
P250,000.00 up to P500,000.00
P500,000.00
2)
Copyright 1994-2013
150.00
200.00
400.00
800.00
P100.00
200.00
400.00
800.00
1,600.00
Category III (Institutional)

a.1) Buildings costing up to
P50,000.00
P50,000.00 up to P150,000.00
P150,000.00 up to P250,000.00
P250,000.00 up to P500,000.00
P500,000.00
4)
100.00
Category II (Commercial/Industrial)
a.1) Building costing up to
P50,000.00
P50,000.00 up to P100,000.00
P100,000.00 up to P250,000.00
P250,000.00 up to P500,000.00
P500,000.00
3)
50.00
P60.00
150.00
300.00
600.00
1,200.00
Category IV (Ancillary)
Taxation 2012
266
a.1) Buildings with floor area up

to 20 sq. m.
a.2) Buildings with floor area above
20 sq. m. up to 500 sq. m.
500 sq. m. up to 1,000 sq. m.
1,000 sq. m. up to 5,000 sq.m.
5,000 sq. m. up to 10,000 sq. m.
10,000 sq. m.
5)
Exempted
P20.00
40.00
60.00
100.00
200.00
Category V:
a.1) Garages, Carports, balconies, terraces and the like:
Fifty (50%) percent of the rate of principal
building according to Category. (See Item II,
paragraphs 1 to 3 above)
a.2) Aviaries, aquariums, zoo structures, and the
like.
Same rates as for Category IV
6)
Ancillary Structures:
a)
b)
Bank and Record Vaults, per cu. m. of

interior volume
Swimming Pool/Unit:
b.1)
b.2)
b.3)
b.4)
P15.00
Residential
2.00
Commercial/Industrial
20.00
Social/Institutional
20.00
Improvised swimming pool made or
materials listed under the Item III,
paragraph 2 of this Section:
Fifty (50%) percent of the above rates:
Copyright 1994-2013
Taxation 2012
267
c)
Swimming pool, shower rooms/locker rooms/Unit:

c.1) Residential
c.2) Commercial/Industrial
c.3) Social/Institutional
d)
P5.00
15.00
10.00
Towers/Unit:
Trilon
Self-supporting (Guyed)
d.1) Residential
Exempted
d.2) Commercial/Industrial P40.00
d.3) Social/Institutional
40.00
e)
f)
g)
h)
i)
j)
Exempted
P20.00
20.00
Comm'l/Industrial Storage Silos/Unit

P40.00
Smokestacks/Unit
P20.00
Chimney/Unit
P10.00
Commercial/Industrial Fixed Ovens/Unit P10.00
Industrial Kiln/Furnace/Unit
P50.00
Reinforced Concrete Tranks/Unit:
j.1) Residential:
k)
j.1.1) Up to 2 cu.m.
j.1.2) above 2 cu. m.
Exempted
P10.00
j.2) Commercial/Industrial
j.3) Social/Institutional
40.00
20.00
Steel Tanks/Unit:
k.1) Residential:
k.1.1) Up to 2 cu. m.
k.1.2) Above 2 cu.m.
Exempted
P 10.00
k.2) Commercial/Industrial:
Copyright 1994-2013
Taxation 2012
268
k.2.1) Above ground

k.2.2) Underground
k.3) Social/Institutional
l)
Booths, Kiosks, Platforms, Stages,

and the like
P40.00
40.00
20.00
P20.00
XIII. Annual Inspection Fees:

1)
Annual Building Inspection Fees shall be collected by the Building
Officials at the following rates:
a)
Category I:
a.1) Single detached dwellings units
and duplexes
Exempted
a.2) If the owner requests building
inspection, the fee for each of
the services enumerated below is
a.2.1)
a.2.2)
a.2.3)
a.2.4)
a.2.5)
b)
P100.00
Land Use Conformity

Architectural Presentability
Structural Stability
Sanitary and Health Requirements
Fire Resistive Requirements
Category II and III:
Commercial (excluding amusement houses and gymnasia)

industrial, social and institutional buildings with gross value of:
b.1)
b.2)
b.3)
b.4)
b.5)
b.6)
Copyright 1994-2013
Up to P1 Million
P100.00
Above P1 Million up to 5 Million
200.00
Above P5 Million up to 10 Million
400.00
Above P10 Million up to 50 Million 800.00
Above P50 Million up to 100 Million 1,000.00
Above P100 Million
1,000.00
Taxation 2012
269
c)
Amusement House, Gymnasia and the like

c.1) First class cinematographs
or theaters
c.2) Second class cinematographs
or theaters
c.3) Third class cinematographs
or theaters
c.4) Grandstands/Bleachers
c.5) Gymnasia and the like
P1,500.00
600.00
400.00
1,000.00
600.00
Gymnasia, grandstands, bleachers, concert halls, little theaters, and the like
that are integral parts of a school, college or university complex shall be charged
in accordance with sub-paragraph (b) above of this Item.
2)
Sanitary/Plumbing Inspection Fees:

a)
b)
3)
Every inspection trip during const'n

Annual inspection of sanitary/plumbing
system
15.00
Electrical Inspection Fees:

a)
b)
NOTE:
4)
Every inspection trip during const'n

Annual Inspection Fees are the same
as corresponding Installation Fees
prescribed under Item VI of this Section.
4.00
Category I buildings are exempt from annual inspection.
Annual Mechanical Inspection Fees:
NOTE:
a)
See Note under Item VII, Paragraph 1 above of this Section.
Refrigeration and Ice Plant/Ton:

a.1)
a.2)
a.3)
a.4)
Copyright 1994-2013
P4.00
Up to 100 tons capacity

Above 100 tons up to 150 tons
Above 150 tons to 300 tons
Above 300 tons up to 500 tons
Taxation 2012
P20.00
16.00
12.00
8.00
270
a.5) Every ton or fraction thereof above

500 tons
4.00
NOTE:
Household refrigerator, freezers, fans, etc. used in single detached
duplex or multiple family dwellings are exempted from annual inspection.
b)
Air-Conditioning Systems:
b.1) Window-type air-conditioners/Unit P30.00
NOTE:
Window-type air-conditioners used in single detached duplex or
multiple family dwellings are exempted from annual inspection.
b.2) Package or centralized air-conditioning systems:
b.2.1)
b.2.2)
b.2.3)
b.2.4)
b.2.5)
c)
First 100 tons, per ton

P20.00
Above 100 tons up to 150
16.00
12.00
8.00
Every ton or fraction thereof
above 500 tons
6.00
Mechanical Ventilation/Unit:
c.1)
c.2)
c.3)
c.4)
c.5)
Up to 1 HP
Above 20 HP
d)
Escalators and Moving Walks/Unit
e)
Elevators/Unit:
P10.00
20.00
40.00
80.00
120.00
P100.00
e.1) Passenger elevators:

e.1.1)
e.1.2)
First 5 landings
P400.00
Each landing above the 5th
20.00
e.2) Freight elevators

Copyright 1994-2013
Taxation 2012
300.00
271
e.3) Motor-driven dumbwaiters

e.4) Const'n elevators for materials
e.5) Car elevators
40.00
300.00
400.00
NOTE: Additional floor stops/landings shall be inspected and charged in accordance

with above rates.
f)
Boilers:
f.1)
f.2)
f.3)
f.4)
f.5)
f.6)
f.7)
Up to 10 HP
Every HP in excess of 100 HP
P300.00
400.00
500.00
600.00
700.00
800.00
4.40
NOTE: Boiler rating shall be computed on the basis of one (1) sq. m. of
heating surface for one (1) boiler HP.
g)
Pressurized water heater/Unit:
NOTE: Pressurized water heaters used in single detached or duplex family

dwellings are exempt from inspection.
h)
i)
Automatic fire extinguishers, per

sprinkler head
Water and sewage pumps for buildings/structures for

commercial/industrial purposes, per unit:
i.1)
i.2)
i.3)
i.4)
i.5)
i.6)
i.7)
i.8)
i.9)
Copyright 1994-2013
P1.00
Up to 1 HP
Above 1 HP to 3 HP
Taxation 2012
P10.00
30.00
60.00
80.00
100.00
120.00
140.00
160.00
180.00
272
i.10)
i.11)
i.12)
i.13)
Every HP or fraction
thereof above 90 HP
200.00
220.00
240.00
2.00
NOTE: Water and sewage pumps used in single detached or duplex family
dwellings are exempt from inspection.
j)
Standby Generating Sets/Unit:

j.1)
j.2)
j.3)
j.4)
j.5)
j.6)
j.7)
k)
2.00
Up to 10 HP
Above 10 HP to 30 HP
Above 50 HP up to 7 0 HP
Every HP or fraction thereof
above 100 HP
P80.00
140.00
200.00
260.00
320.00
380.00
2.00
Other machinery and/or equipment for commercial/industrial

use not elsewhere specified, per unit:
l.1)
l.2)
l.3)
l.4)
l.5)
Copyright 1994-2013
P40.00
80.00
120.00
160.00
200.00
240.00
Other Internal Combustion Engines, including Cranes, Fork-lifts,

Loaders, Pumps, Mixers, Compressors and the like, per unit:
k.1)
k.2)
k.3)
k.4)
k.5)
k.6)
k.7)
l)
Up to 10 HP
Every HP or fraction thereof
above 100 HP
Up to 1/2 HP
Above 1/2 HP up to 1 HP
Taxation 2012
P6.00
20.00
40.00
60.00
80.00
273
l.6)
l.7)
l.8)
l.9)
l.10)
l.11)
l.12)
l.13)
l.14)
l.15)
m)
Every HP or fractions thereof
above 100 HP
p)
P30.00
Pneumatic Tubes, Conveyors, Monorails

for materials handling:
Per lineal meter or fraction thereof
o)
5.00
Pressure Vessels:
Per cubic meter or fraction thereof
n)
100.00
120.00
140.00
300.00
360.00
420.00
480.00
520.00
600.00
Testing/Calibration of Pressure
Gauge per Unit
P2.00
P20.00
Gas Meters:
Each gas meter tested, proved and sealed:
p.1)
p.2)
p.3)
p.4
q)
Up to 10 lights
Above 10 lights up to 50 lights
Above 50 lights up to 100 lights
Above 100 lights
P12.00
16.00
24.00
40.00
Every inspection of mechanical rides used in

amusement centers of fairs, such as ferris
wheels, merry-go-rounds, roller coasters, and
the like, per unit
P40.00
XIV. Sign Permit Fees:

Copyright 1994-2013
Taxation 2012
274
1)
Erection of supports of any signboard, billboard,

marquee and the like:
a)
b)
2.)
Up to 4 sq. m. of signboard area

Every sq. m. or fraction thereof in
excess of 4 sq. m.
P100.00
20.00
Installation Permit Fees:

Per sq. m. of display surface or fraction thereof:
a)
Business Signs:
a.1)
a.2)
a.3)
a.4)
Neon
Illuminated
Others
Painted-on
P30.00
20.00
12.00
8.00
NOTE: Signs not exceeding 0.20 sq. m. of display surface and/or temporary
signs for charitable, religious and civic purposes are not required to obtain a permit.
Fees for the electrical parts of signs are found in Item VI, paragraph 1 and
3 above of this Section.
3)
Annual Renewal Fees:

Per sq. m. of display surface or fraction thereof:
a)
b)
c)
d)
XV.
Certifications:
1)
Copyright 1994-2013
Neon signs
P30.00
Illuminated signs
15.00
Others
80.00
Painted-on signs
40.00
Certified true copy of building permit
Taxation 2012
P4.00
275
2)
3)
4)
5)
6)
7)
Certified true copy of Certificate of Use/Occupancy4.00

Issuance of Certificate of Damage
4.00
Certified true copy of Certificate of Damage
4.00
Certified true copy of Electrical Certificate
4.00
Issuance of Cert. of Gas Meter Installation
12.00
Certified true copy of Cert. of Operation
4.00
XVI. Payment of Fees:

All fees mentioned in this Chapter shall be paid to the Cashier of the City
Building Official or to the City Treasurer before the issuance of the building
permit.
XVII. Penalties:
1)
A surcharge of one hundred (100%) percent shall be imposed and
collected from any who shall construct, install, repair, alter or cause any change
in the use or occupancy of any building or parts thereof or appurtenances thereto
without any permit.
2)
All inspection fees shall be paid within 30 days from the prescribed
date, otherwise, a surcharge of 25% shall be imposed.
3)
Administrative fines, penalties and/or surcharges for various
violations of the Code are prescribed under Sections 8 to 10 of Rule VIII.
SECTION 217.
applications:
No fees or charges shall be assessed on the following
1)
Construction/addition/renovation/alteration
indigenous family dwelling unit.
2)
Construction/addition/renovation/alteration of public buildings. For

purposes of this Chapter, the term "Public Building or Structure"
refers to any building owned, occupied and operated by regular
and/or specialized agencies or offices performing purely
governmental functions.
3)
Construction/additional/renovation/alteration
introduced
or
undertaken by the National Housing Authority on government
Copyright 1994-2013
Taxation 2012
of
traditional
276
owned tenement houses and other housing units while the title of
the lot is still under the name of the government.
4)
Reconstruction or buildings or structures damaged or destroyed by

typhoons, fires, earthquakes or other calamities, provided that the
cost of such reconstruction shall not exceed twenty (20%) percent
of the original construction cost based on the schedule of rates
provided in this Chapter and that an application therefor is filed
with the Chapter and that an application therefor is filed with the
Building Official together with the Certificate of Damage which
shall be obtained from the Office of the Building Official not later
than thirty (30) days after the occurrence of such calamity.
5)
Construction of buildings or structures by civic organizations,

charitable institutions to be donated to the government for public
use.
6)
Construction/addition/renovation/alteration/repair
of
buildings/structures and/or electrical equipment/installations
owned by electric cooperatives organized and/or operating
pursuant to PD 269. However, individual household members of
such cooperatives are not exempt.
CHAPTER 44
Regulatory Fees on the Processing of Subdivision Plans, Condominium Projects

and Other Similar Projects
SECTION 218. Owners and Developers of Subdivisions, Condominiums,
Memorial Parks and Cemeteries Shall Pay the Corresponding Fees as follows:
a)
Approval of Subdivision Plan:

1.
Preliminary Processing Fees

1.a) For the first ten (10) hectares
1.b) For every additional hectare
or a fraction thereof
2.
Copyright 1994-2013
P100.00
20.00
Final Processing Fees
Taxation 2012
277
2.a) Subdivisions having a density of

66 to 100 families/gross hectare,
per hectare or a fraction thereof
P220.00
2.b) Subdivisions having a density of
21 to 65 families/gross hectare,
per hectare or a fraction thereof
300.00
2.c) Subdivisions having a density of
20 and below families/gross
hectare, per hectare or a fraction thereof 450.00
Additional fee on floor area of
houses/buildings sold with the
lot per square meter
3.
b)
Alteration of Plan Fees
0.50
same as final
processing fees
Approval of Condominium Plan:

1.
2.
Preliminary Processing Fees

Final Processing Fees
P100.00
2.a) Per square meter of the total land area

2.b) Per square meter of the floor area
of the building
3.
4.
Conversion of Existing Structure

to Condominiums
2.00
0.50
same as final
processing fees
4.a) Per square meter of the total land area

1.50
4.b) Per square meter of floor area of the building 0.50
c)
Final Inspection Fees and Issuance of Certificate of Completion:

1.
Subdivisions
1.a) Having a density of 66 to 100 family
Copyright 1994-2013
Taxation 2012
278
lots/hectares
1.b) Subdivisions having a density of
21 to 65 family lots/hectares
1.c) Subdivisions having a density of
20 family lots and below/hectare
2.
d)
350.00
2.50
Extension of time to complete development

Exemption from cease and desist order (CDO)
Clearance to mortgage
Lifting of cease and desist order
Change of name/ownership
150.00
20.00
150.00
150.00
150.00
For Economic and Socialized Housing and Batas Pambansa

Blg. 220, Fees Under PD's 957, 1096 and 1105:
1.
2.
3.
Plan(s) approval and development permit

per hectare
Building permit per square meter
Final Inspection for Certification of
Completion/Occupancy
3.a) Land development per hectare
3.b) Building, per square meter
4.
f)
250.00
Application for the following:

1.
2.
3.
4.
5.
e)
Condominium per square meter of saleable area
200.00
Plan alteration
220.00
1.50
7.00
1.50
Fifty (50%) percent of

fees imposed on the area
Farmlot Subdivision
1.
Preliminary Processing Fee

1.a) For the first five (5) hectares
70.00
1.b) For every additional hectare or fraction thereof7.00
2.
Copyright 1994-2013
Final Processing Fee
Taxation 2012
279
2.a) Per hectare or fraction thereof

3.
g)
220.00
Same as final processing fee

and shall cover the affected
portion of the subd., prorated against the fees for
the total area.
Fees on Memorial Park/Cemetery Plan:

1.
Approval of Memorial Park/Cemetery Plan

1.a) Preliminary processing fee for
every additional hectare or a
fraction thereof
200.00
1.b) Final processing fee for every
additional hectare or a fraction
thereof
25.00
1.c) Alteration of plan fees
P1.00/square meter but
covers only the affected
portions of plans subject
to alteration.
1.d) Inspection fee, per hectare
50.00
h)
Other Certifications
30.00
SECTION 219. Owners, operators, developers or the responsible officers

thereof in case of corporations or juridical entity found violating the provisions of the
regulatory ordinance shall be subject to the following schedule of fines:
a)
Violation of locational clearances/development permit

1.
Violation of clearance as to use, area and location

1.a) Violation as to use
1.b) Violation as to area
1.c) Violation as to location
2.
Copyright 1994-2013
P 8,000.00 to 10,000.00
7,000.00 to 8,000.00
8,000.00 to 10,000.00
Violation of terms and conditions of Locational Clearances/

Development Permit
Taxation 2012
280
2.a) Lacking clearance from National

Pollution Control Comm. (NPCC). 2,000.00 to 6,000.00
2.b) Lacking clearance from National
Env'tal Protection Council (NEPC) 2,000.00 to 6,000.00
2.c) Lacking permit from Department of
Health (DOH)
2,000.00 to 6,000.00
2.d) Lacking permit from Laguna Lake
Development Authority (LLDA)
2,000.00 to 3,000.00
2.e) Lacking permit from Bureau
of Forest Development (BFD)
1,000.00 to 3,000.00
2.f) Non-compliance with other
government requirements
1,000.00 to 3,000.00
2.g) Misrepresentation
5,000.00 to 10,000.00
2.h) Setback/Easement
1,000.00 to 3,000.00
2.i) Expansion, alteration,
improvement, etc.
5,000.00 to 10,000.00
3.
Other violations
3.a) Without locational clearance
10,000.00
3.b) Expiration of Temporary
Use Permit
10,000.00
3.c) Illegal Construction
10,000.00
3.d) Non-compliance with development
regulations of Urban Land Reform
Zones (ULRZs) and Areas for
Priority Development
(APDs)
5,000.00 to 10,000.00
3.e) Non-compliance with
subdivision regulations
b)
5,000.00 to 10,000.00
Violation Involving Hearing

1.
For contempt
1.a) Direct contempt fine not
to exceed
1.b) Indirect contempt
Copyright 1994-2013
Taxation 2012
2,000.00
281
If violation refers to refusal

to obey writ or process issued
by the Local Gov't. (such as
subpoena, summons)
500.00 to 1,000.00 plus
200.00/day of delay
If violation refers to refusal
to obey a lawful order to the
decision of the
Local Gov't.
1,000.00 to 2,000.00 plus
500.00/day of delay
2.
For violation of P.D. No. 1517 2.a) Violations of rules and

regulations
Five (5%) percent of
the amount (as stated in
the Deed of Sale) but not
exceeding 10,000.00.
2.b) Violation of right of
non-disposition
Five percent (5%) of
assessed value of the
property A duly certified
copy of the Assessor's
Office is required.
TITLE VII
CHAPTER 45
Collection of Taxes
SECTION 220. Tax Period and Manner of Payment. Unless otherwise
provided in this Code, the tax period of all local taxes, fees and charges shall be the
calendar year, such taxes, fees and charges may be paid in quarterly installments.
SECTION 221.
Copyright 1994-2013
Accrual of Tax. Unless otherwise provided in this Code,
Taxation 2012
282
all local taxes, fees, and charges shall accrued on the first (1st) day of January of each
year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue
on the first (1st) day of the quarter next following the effectivity of the ordinance
imposing such new levies or rates.
SECTION 222. Time of Payment. Unless otherwise provided in this
Code, all local 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 Sanggunian
concerned may, for a justifiable cause, extend the time for payment of such taxes, fees
or charges without surcharges or penalties, but only for a period not exceeding six (6)
months.
SECTION 223. Surcharges and Penalties on Unpaid Taxes, Fees or
Charges. There is hereby impose a surcharge not exceeding twenty-five (25%)
percent of the amount of taxes, fees or charges not paid on time and an interest at the
rate not exceeding two (2%) percent 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.
SECTION 224. Interests on Other Unpaid Revenues. Where the amount
of any other revenue, except voluntary contributions or donations, is not paid on the
date fixed on the ordinance, or in the contract, expressed 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 thereon at the rate not exceeding two (2%) percent
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.
SECTION 225. Collection of Local Revenues by Treasurer. All local
taxes, fees, and charges shall be collected by the City Treasurer or their duly
authorized deputies.
The City Treasurer may designate the Barangay Treasurer as his deputy to
collect local taxes, fees, and charges. In case a bond is required for the purpose, the
City government shall pay the premiums thereon in addition to the premiums of bond
that may be required under this R.A. 7160.
SECTION 226. Examination of Books of Accounts and Pertinent Records of
Businessmen by Local Treasurer. The City Treasurer may, by himself or through
any of his deputies duly authorized in writing, examine the books, accounts and other
pertinent records of any person, partnership, corporation, or association subject to
Copyright 1994-2013
Taxation 2012
283
local taxes, fees and charges in order to ascertain, assess, and collect the correct
amount of the tax, fee, or charge. Such examination shall be made during regular
business hours, only once for every tax period, and shall be certified to by the
examining official. Such certificate shall be made of record in the books of accounts
of the taxpayer examined.
In case the examination herein authorized is made by a duly authorized deputy
of the local treasurer, the written authority of the deputy concerned shall specifically
state the name, address, and business of taxpayer whose books, accounts and pertinent
records are to be examined, the date and place of such examination, and the procedure
to be followed in conducting the same.
For this purpose, the records of the revenue district office of the Bureau of
Internal Revenue shall be made available to the Local Treasurer, his deputy or duly
authorized representative.
CHAPTER 46
Civil Remedies for Collection of Revenues
SECTION 227. Application of Chapter. The provisions of this Chapter
and the remedies provided herein may be availed of for the collection of any
delinquent local tax, fee, charge, or other revenue.
SECTION 228. Local Governments' Lien. Local taxes, fees, charges and
other revenues constitute a lien, superior to all liens, charges or encumbrances in favor
of any person, enforceable by appropriate administrative or judicial action, not only
upon any property or rights therein which may be subject to the lien but also upon
property used in business, occupation, practice of profession or calling, or exercise or
privilege with respect to which the lien is imposed. The lien may only be extinguished
upon full payment of the delinquent local taxes, fees and charges including related
surcharges and interest.
SECTION 229. Civil Remedies. The civil remedies for the collection of
local taxes, fees, or charges, and related surcharges and interest resulting from
delinquency shall be:
a)
Copyright 1994-2013
By administrative action thru distraint of goods, chattels, or effects,

and other personal property of whatever character, including stocks
and other securities, debts, credits, bank accounts, and interest in
Taxation 2012
284
and right to personal property, and by levy upon real property and
interest in or rights to real property; and
b)
By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously

at the discretion of the local government unit concerned.
SECTION 230. Distraint of Personal Property. The remedy by distraint
shall proceed as follows:
(a)
Seizure Upon failure of the person owing any local tax, fee, or
charge to pay the same at the time required, the local treasurer of
his deputy may, upon written notice, seize or confiscate any
personal property belonging to that person or any personal property
subject to the lien in sufficient quantity to satisfy the tax, fee, or
charge in question, together with any increment thereto incident to
delinquency and the expenses of seizure. In such case, the local
treasurer or his deputy shall issue a duly authenticated certificate
based upon the records of his office showing the fact of
delinquency and the amounts of the tax, fee, or charge and penalty
due. Such certificate shall serve as sufficient warrant for the
distraint of personal property aforementioned, subject to the
taxpayer's right to claim exemption under the provisions of existing
laws. Distrained personal property shall be sold at public auction in
the manner herein provided for.
(b)
Accounting of Distrained Goods The officer executing the

distraint shall make or cause to be made an account of the goods,
chattels or effects distrained, a copy of which signed by himself
shall be left either with the owner or person from whose
possession, the goods, chattels or effects are taken, or at the
dwelling or place of business of that person and with someone of
suitable age and discretion, to which list shall be added a statement
of the sum demanded and a note of the time and place of sale.
(c)
Publication The officer shall forthwith cause a notification to be

exhibited in not less than three (3) public and conspicuous places
in the territory of the local government unit where the distraint is
made, specifying the time and place of sale, and the articles
Copyright 1994-2013
Taxation 2012
285
distrained, the time of sale shall not be less than twenty (20) days
after notice to the owner or possessor of the property as above
specified and the publication or posting of the notice. One place for
posting of the notice shall be at the office of the Chief Executive of
the Local Government Unit in which the property is distrained.
(d)
Release of Distrained Property Upon Payment Prior to Sale If

at any time prior to the consummation of the sale, all the proper
charges are paid to the office conducting the sale, the goods or
effects distrained shall be restored to the owner.
(e)
Procedure of Sale At the time and place fixed in the notice, the
officer conducting the sale shall sell the goods or effects so
distrained at public auction to the highest bidder for cash. Within
five (5) days after the sale, the local treasurer shall make a report of
the proceedings in writing to the local chief executive concerned.
Should the property distrained be not disposed of within one
hundred and twenty (120) days from the date of distraint, the same
shall be considered as sold to the local government unit concerned
for the amount of the assessment made thereon by the Committee
on Appraisal and to the extent of the same amount, the tax
delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the City
Treasurer as Chairman, with a representative of the Commission on
Audit and the City Assessor as members.
(f)
Copyright 1994-2013
Disposition of Proceeds The proceeds of sale shall be applied to

satisfy the tax, including the surcharges, interest and other
penalties incident to delinquency, and the expenses of the distraint
and sale. The balance over and above what is required to pay the
entire claim shall be returned to the owner of the property sold. The
expenses chargeable upon the seizure and sale shall embrace only
the actual expenses of seizure and preservation of the property
pending the sale, and no charge shall be imposed for the services of
the local officer or his deputy. Where the proceeds of the sale are
insufficient to satisfy the claim, other property may, in like manner,
be distrained until the full amount due, including all expenses, is
Taxation 2012
286
collected.
SECTION 231. Levy on Real Property. After the expiration of the time
required to pay the delinquent tax, fee, or charge, real property may be levied on
before, simultaneously, or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, City Treasurer, shall prepare a duly authenticated
certificate showing the name of the taxpayer and the amount of the tax, fee, or charge,
and penalty due from him. Said certificate shall operate with the force of a legal
execution throughout the Philippines. Levy shall be affected by writing upon said
certificate the description of the property upon which levy is made. At the same time,
written notice of the levy shall be mailed to or served upon the assessor and the
Registrar of Deeds of the province or City where the property is located who shall
annotate the levy on the tax declaration and certificate of title of the property,
respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to
his agent or manager of the business in respect to which the liability arose, or if there
be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the
warrant of distraint on personal property, and the personal property of the taxpayer is
not sufficient to satisfy his delinquency, the City Treasurer, shall within thirty (30)
days after execution of the distraint, proceed with the levy on the taxpayers' real
property.
A report of any levy shall, within ten (10) days after the receipt of the warrant,
be submitted by the levying officer to the Sanggunian concerned.
SECTION 232. Advertisement and Sale. Within thirty (30) days after
levy, the treasurer shall proceed to publicly advertise for sale or auction the property
or a usable portion thereof as may be necessary to satisfy the claim and cost of sales;
and such advertisement shall cover a period of at least thirty (30) days. It shall be
affected by posting a notice at the entrance of the City Hall building, and in a public
and conspicuous place in the barangay where the real property is located, and by
publication once a week for three (3) weeks in a newspaper of general circulation in
the province, city, or municipality where the property is located, the advertisement
shall contain the amount of taxes, fees, or charges, and penalties due thereon, and the
time and place of sale, the name of the taxpayer against whom the taxes, fees, or
charges are levied, and a short description of the property to be sold. At any time
before the date fixed for the sale, the taxpayer may stay the proceedings by paying the
taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed
Copyright 1994-2013
Taxation 2012
287
and shall be held either at the main entrance of the provincial, city or municipal
building, or on the property to be sold, or at any other place as determined by the local
treasurer conducting the sale, and specified in the notice of sale.
Within thirty (30) days after the sale, the treasurer or his deputy shall make a
report of the sale to the Sanggunian concerned, and which shall form part of his
records. After consultation with the Sanggunian, the treasurer shall make and deliver
to the purchaser a certificate of sale, showing the proceedings of sale, describing the
property sold, stating the name of the purchaser and setting out the exact amount of all
taxes, fees, charges and related surcharges, interests, or penalties: Provided, however,
that any excess in the proceeds of the sale over the claim and cost of sales shall be
turned over to the owner of the property.
The treasurer may, by ordinance duly approved, advance an amount sufficient
to defray the costs of collection by means of the remedies provided for in this Title,
including the preservation or transportation in case of personal property, and the
advertisement and subsequent sale, in cases of personal and real property including
the improvements thereon.
SECTION 233. Redemption of Property Sold. Within one (1) year from
the date of sale, the delinquent taxpayer or his representative shall have the right to
redeem the property upon payment in the local treasurer of the total amount of taxes,
fees, or charges, and related surcharges, interests, or penalties from the date of
delinquency to the date of sale, plus interest of not more than two (2%) percent per
month on the purchase price from the date of purchase to the date of redemption. Such
payment shall invalidate the certificate of sale issued to the purchaser and the owner
shall be entitled to a certificate to redemption from the City Treasurer or his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the
entire purchase price paid by him plus the interest of not more than two (2%) percent
per month herein provided for, the portion of the cost of sale and other legitimate
expenses incurred by him, and said property thereafter shall be free from the lien of
taxes, fees, or charges, related surcharges, interests and penalties.
The owner shall not, however, be deprived of the possession of the said
property and shall be entitled to the rentals and other income thereof until the
expiration of the time allowed for its redemption.
SECTION 234.
Copyright 1994-2013
Final Deed to Purchaser. In case the taxpayer fails to
Taxation 2012
288
redeem the property as provided herein, the local treasurer shall execute a deed
conveying to the purchaser so much of the property as had been sold, free from liens
of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall
succinctly recite all the proceedings upon which the validity of the sale depends.
SECTION 235. Purchase of Property by the City 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 taxes,
fees, or charges, related surcharges, interests, penalties, and costs, the treasurer
conducting the sale shall purchase the property in behalf of the City Government unit
concerned 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. It shall be
the duty of the Registrar of Deeds concerned upon registration with his office of any
such declaration of forfeiture to transfer the title of the forfeited property to the City
Government 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
representative, may redeem the property by paying to the local treasurer the full
amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and
the costs of sale. If the property is not redeemed as provided herein, the ownership
thereof shall be fully vested on the local government unit concerned.
SECTION 236. Resale of Real Estate Taken for Taxes, Fees, or Charges.
The Sanggunian concerned may, by ordinance duly approved, 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 accrue to the
general fund of the local government unit concerned.
SECTION 237. Collection of Delinquent Taxes, Fees, Charges, of Other
Revenues Through Judicial Action. The local government unit concerned may
enforce the collection of delinquent taxes, fees, charges or other revenues by civil
action in any court of competent jurisdiction. The civil action shall be filed by the
local treasurer within the period prescribed in this Title.
SECTION 238. Further Distraint or Levy. The remedies by distraint and
levy may be repeated if necessary until the full amount due, including all expenses, is
collected.
SECTION 239. Personal Property Exempt from Distraint or Levy. The
following property shall be exempt from distraint and the levy, attachment or
Copyright 1994-2013
Taxation 2012
289
execution thereof for delinquency in the payment of any local tax, fee or charge,
including the related surcharge and interest:
a)
Tools and the implements necessarily used by the delinquent

taxpayer in his trade or employment;
b)
One (1) horse, cow, carabao, or other beast of burden, such as the
delinquent taxpayer may select, and necessarily used by him in his
ordinary occupation;
c)
His necessary clothing, and that of all his family;
d)
Household furniture and utensils necessary for housekeeping and

used for that purpose by the delinquent taxpayer, such as he may
select, of a value not exceeding Ten Thousand (P10,000.00) Pesos;
e)
Provisions, including crops, actually provided for individual or

family use sufficient for four (4) months;
f)
The professional libraries of doctors, engineers, lawyers and

judges;
g)
One fishing boat and net, not exceeding the total value of Ten
thousand (P10,000.00) Pesos, by the lawful use of which a
fisherman earns his livelihood; and
h)
Any material or article forming part of a house or improvement of

any real property.
CHAPTER 47
Final Provisions
SECTION 240. Separability Clause If for any reason, any provision,

section or part of this code is declared not valid by a court of competent jurisdiction or
suspended or revoked by the Office of the President, such judgment shall not affect or
impart the remaining provisions, sections or parts which shall continue to be in force
and effect.
SECTION 241. Applicability Clause. All other matters relating to the
imposition in this code shall be governed by pertinent provisions of existing laws and
Copyright 1994-2013
Taxation 2012
290
ordinances.
SECTION 242. Penal Provisions. Any violation of the provisions of this
Code not herein otherwise covered by a specific penalty, shall be punished by a fine of
not exceeding Five Hundred (P500.00) Pesos or imprisonment of not exceeding six
(6) months or both, at the discretion of the Court.
Payment of a fine or service of imprisonment as herein provided shall not
relieve the offender from the payment of the delinquent tax, fee or charge imposed
under this Code.
If the violation is committed by any juridical entity, the President, General
Manager or any person entrusted with the Administration thereof at the time of the
commission of the violation shall be held responsible or liable therefor.
SECTION 243. Escalation Clause. The rates imposed on taxes, fees, and
charges herein shall be increased by ten (10%) percent on the fifth (5th) year of the
effectivity of the ordinance or on 1998, unless said taxes, fees or charges has been
amended, resulting in an increase within the five (5) year period.
SECTION 244. Preparation of Implementing Rules and Regulations. For
purposes of streamlining the methods and procedures in the collection of taxes and to
ensure efficient mobilization of resources, the City Mayor may promulgate
implementing rules and regulations to assure the effective implementation of this
Revenue Code.
SECTION 245. Repealing Clause. All ordinances, rules and regulations
or part thereof, in conflict with, or inconsistent with any provisions of this Code are
hereby repealed or modified accordingly.
SECTION 246.
with the law.
Effectivity. This Code shall take effect in accordance
ENACTED by the Sangguniang Panglungsod, City of Kalookan, at the Special

Session held on January 5, 1993.
APPROVED by His Honor, the City Mayor on the ___________ day of
January, 1993.
APPROVED:
Copyright 1994-2013
Taxation 2012
291
Hon. MACARIO A. ASISTIO, JR.

City Mayor
Hon. AMADO L. CABALLERO, JR.

Acting Presiding Officer
ATTESTED:
ASUNCION A. MANALO
Secretary to the Mayor
Copyright 1994-2013
AMERICO H. ACOSTA
Secretary
Sangguniang Panglungsod
Taxation 2012
292
Endnotes
1 (Popup - Popup)
*
Note from the Publisher: Copied verbatim from the official copy. Missing Sections
"121-126".
2 (Popup - Popup)
*
Copyright 1994-2013
Note from the Publisher: Missing Chapters 26 and 27 in the official copy.
Taxation 2012
293

Kalookan Revenue Code PDF

Enviado por

Dados do documento

Descrição original:

Título original

Direitos autorais

Formatos disponíveis

Compartilhar este documento

Compartilhar ou incorporar documento

Opções de compartilhamento

Você considera este documento útil?

Este conteúdo é inapropriado?

Direitos autorais:

Formatos disponíveis

Kalookan Revenue Code PDF

Enviado por

Direitos autorais:

Formatos disponíveis

January 5, 1993

ORDINANCE NO. 140-92

WHEREAS, the efficient and effective implementation of the City's

CD Technologies Asia, Inc.

PDF created with pdfFactory Pro trial version www.pdffactory.com

It is likewise the policy of the City that the assessment and

General Rule All words and phrases shall be construed and

Gender and Number Every word in this Code importing the

CD Technologies Asia, Inc.

PDF created with pdfFactory Pro trial version www.pdffactory.com

Reasonable Time In all cases where an act is required to be done

Computation of Time The time within an act is to be done as

References All references to Title, Chapter and Sections or to

Conflicting Provisions of Chapter If the provisions of different

Conflicting Provisions of Sections If the provision of different

CD Technologies Asia, Inc.

PDF created with pdfFactory Pro trial version www.pdffactory.com

Real property shall be appraised at its current and fair market

Real property shall be classified for assessment purposes on the

Real property shall be assessed on the basis of a uniform

Definitions. When used in this Title:

"Acquisition Cost" for newly-acquired machinery not depreciated

"Actual Use" refers to the purpose for which the property is

"Ad Valorem Tax" is a levy on real property determined on the

"Agricultural Land" is land devoted principally to the planting of

"Appraisal" is the act or process of determining the value of

"Assessment" is the act or process of determining the value of a

"Assessment Level" is the percentage applied to the fair market

"Assessed Value" is the fair market value of the real property

CD Technologies Asia, Inc.

PDF created with pdfFactory Pro trial version www.pdffactory.com

"Commercial Land" is land devoted principally for the object of

"Depreciated Value" is the value remaining after deducting

"Economic Life" is the estimated period over which it is anticipated

"Fair Market Value" is the price which a property may be sold by a

"Improvement" is a valuable addition made to a property to a

"Industrial Land" is land devoted principally to industrial activity

"Machinery" embraces machines, equipment,

"Mineral Lands" are lands in which minerals, metallic or

CD Technologies Asia, Inc.

PDF created with pdfFactory Pro trial version www.pdffactory.com

necessary expenditures to extract and utilize such materials;

"Reassessment" is the assignment of new assessed values to

"Remaining Economic Life" is the period of time expressed in years

"Remaining Value" is the value corresponding to the remaining

"Replacement or Reproduction Cost" is the cost that would be

"Residential Land" is land principally devoted to habitation.

CD Technologies Asia, Inc.

PDF created with pdfFactory Pro trial version www.pdffactory.com

All persons, natural or juridical, or their duly authorized

In the case of houses, buildings or other improvements acquired or

The date of a duly notarized final deed of sale, contract, or

The date of completion or occupancy of the newly

The date of completion or occupancy of any expansion,

PDF created with pdfFactory Pro trial version www.pdffactory.com

Property owners or administrators who fail to comply with the

Listing of Real Property in the Assessment Roll.

All real property, whether taxable or exempt, located in the City

The undivided property of a deceased person shall be listed, valued

The real property of a corporation, partnership or association shall

Real property owned by the Republic of the Philippines, its

CD Technologies Asia, Inc.