makati city ordinance 002-09

Copyright 1994-2013 CD Technologies Asia, Inc. Taxation 2012 1

January 14, 2009

MAKATI CITY ORDINANCE NO. 002-09

PRESENT:

Vice Mayor Ernesto S. Mercado — Presiding OfficerCouncilor Israel S. CruzadoCouncilor Maria Theresa N. De LaraCouncilor Angelito D. GatchalianCouncilor Erlinda S. GonzalesCouncilor Virgilio V. HilarioCouncilor Henry A. JacomeCouncilor Luis S. Javier, Jr.Councilor Monique Q. LagdameoCouncilor Arnold C. MagpantayCouncilor Armando P. PadillaCouncilor Vincent T. SeseCouncilor Elias V. Tolentino, Jr.ABC President Romulo V. Peña, Jr. — Sectoral Representative

ABSENT:

Councilor Ernesto A. Aspillaga — On Preventive SuspensionCouncilor Jejomar Erwin S. Binay, Jr. — Official Leave (Abroad)Councilor Salvador D. Pangilinan — Sick LeaveCouncilor Tosca Camille T. Puno — Vacation LeaveSK President Denisse Angelica A. Hechanova

On Motion presented by Councilor Salvador D. Pangilinan, duly seconded, allpresent members of the Sangguniang Panlungsod enacted the following CityOrdinance on first, second and third reading:

Authors: Councilors J.E.S. Binay, Jr., M.Q. Lagdameo and S.D. Pangilinan

AN ORDINANCE EXTENDING THE PERIOD FOR PAYMENT OF LOCALBUSINESS AND REAL ESTATE TAXES, LICENSES, FEES AND CHARGES UP TOJANUARY 31, 2009 PROVIDED THAT APPLICATION FOR MAYOR'S PERMIT IS

Copyright 1994-2013 CD Technologies Asia, Inc. Taxation 2012 2

FILED NOT LATER THAN JANUARY 25, 2009, SUBJECT TO ALL LAWS ANDEXISTING LEGAL RULES AND REGULATIONS

WHEREAS, Section 7A.03 of the Makati Revised Revenue Code (CityOrdinance No. 2004-A-025) provides that, unless provided in the Code, all city taxes,fees and charges shall be paid within the first twenty (20) days of January or of eachsubsequent quarter as the case may be;

WHEREAS, the aforementioned section further provides that, for justifiablereason or cause, the Sangguniang Panlungsod may extend the time of payment of suchtaxes, fees and charges without surcharges or penalties . . .;

WHEREAS, upon advice of the City Finance Department and on ground oflack of material time to process all permit applications before the deadline forpayment, the Sangguniang Panlungsod is hereby extending the period for payment oflocal business and real estate taxes, licenses, fees and charges up to January 31, 2009provided application for Mayor's Permit is filed on or before January 25, 2009. AaECSH

NOW THEREFORE, BE IT ENACTED AS IT IS HEREBY ENACTED BYTHE SANGGUNIANG PANLUNGSOD OF MAKATI, METRO MANILA, BYVIRTUE OF THE POWERS VESTED IN IT BY LAW, IN SESSIONASSEMBLED, THAT:

SECTION 1. The period for payment of local business and real estatetaxes, licenses, fees and charges up to January 31, 2009 provided that application forMayor's Permit is filed not later than January 25, 2009, subject to all laws and existinglegal rules and regulations.

SECTION 2. Let copy of this Ordinance be furnished the Office of theCity Treasurer, Accounting Department, City Administrator, Permit Division andother concerned offices for their information.

SECTION 3. This Ordinance shall take effect immediately upon itsapproval.

APPROVED BY THE SANGGUNIANG PANLUNGSOD OF MAKATI,METRO MANILA, in its regular session held on January 14, 2009.

Copyright 1994-2013 CD Technologies Asia, Inc. Taxation 2012 3

Certified true and correct by:

(SGD.) ATTY. RODEL R. NAYVESangguniang Secretary

Noted by:

(SGD.) ATTY. ROGELIO U.MARASIGAN

Consultant

Attested by:

(SGD.) ERNESTO S. MERCADOVice Mayor & Presiding Officer

Approved by:

(SGD.) JEJOMAR C. BINAYCity Mayor