rule 12 ra 9514
Post on 02-Jan-2016
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Sec. 12.0.0.1 - Sources of Income
Sec. 12.0.0.2 - Fire Code Revenues
Sec. 12.0.0.3 - Assessment
Sec. 12.0.0.4 - Schedule of Fees and Fines
Sec. 12.0.0.5 - Manner of Collection
Sec. 12.0.0.6 - Designation of Collecting Officer
Sec. 12.0.0.7 - Utilization
Sec. 12.0.0.8 - Monitoring
Sec. 12.0.0.9 - Local Taxes, Fees and Fines
1. Fees to be charged for the issuance of
certificates, permits and licenses as
provided for in Section 7 of RA 9514;
2. One-tenth of one per centum (0.10%) of the
verified estimated value of buildings or
structures to be erected, from the owner
thereof, but not to exceed fifty thousand
(PhP 50,000.00) pesos, at least fifty per
centum (50%) to be paid prior to the
issuance of the building permit, and the
balance, after final inspection and prior to
the issuance of the use and occupancy
permit;
3. One-hundredth of one per centum (0.01%)
of the assessed value of buildings or
structures annually payable upon payment
of the real estate tax, except on structures
used as single family dwellings;
4. Two per centum (2%) of all premiums,
excluding re-insurance premiums for the
sale of fire, earthquake and explosion
hazard insurance collected by companies,
persons or agents licensed to sell such
insurances in the Philippines;
5. Two per centum (2%) of gross sales of
companies, persons or agents selling fire
fighting equipment, appliances or devices,
including hazard detection and warning
systems; and
6. Two per centum (2%) of the service fees
received from fire, earthquake, and
explosion hazard reinsurance surveys and
post loss service of insurance adjustment
companies doing business in the Philippines
directly through agents.
1. Fire Code Construction Tax
Tax prescribed in Section 12.0.0.1(B) of this IRR.
2. Fire Code Realty Tax
Tax prescribed in Section 12.0.0.1(C) of this IRR.
3. Fire Code Premium Tax
Tax prescribed in Section 12.0.0.1 (D) of this IRR.
4. Fire Code Sales Tax
Tax prescribed in Section 12.0.0.1 (E) of this IRR.
5. Fire Code Proceeds Tax
Tax prescribed in Section 12.0.0.1 (F) of this IRR.
6. Fire Safety Inspection Fee
Fee charged for the conduct of Fire Safety Inspection
equivalent to ten per centum (10%) of all fees charged by the
Building Official, or by the Local Government or by other
government agencies concerned in the granting of pertinent
permits or licenses.
7. Storage Clearance Fee Fee derived from storage of flammable and combustible
materials.
8. Conveyance Clearance Fee Fee derived from transporting flammable and combustible
materials.
9. Installation Clearance Fee
Fee derived from installation of tanks and pipes of flammable
and combustible substances and other fire protection system.
10.Other Clearance Fees Fees derived from fireworks display, fumigation/fogging, fire
drill, hotworks, and other clearances as provided under this IRR.
11.Fire Code Fine Fees derived from imposition of administrative fines and
penalties.
12.The account codes of the above classified
taxes, fees/charges and fines shall be
prescribed by the Commission on Audit (COA).
1. The assessment of Fire Code taxes, fees/
charges and fines as revenue is vested upon
the BFP.
The Chief, BFP shall prescribe the procedural
rules for such purpose, subject to the
approval of the SILG.
2. The C/MFM having jurisdiction shall assess
the prescribed Fire Code revenues within his
area of jurisdiction.
3. The Chief, BFP or his duly authorized
representative shall exercise the general
power to assess the prescribed Fire Code
taxes, fees/charges and fines for
installations, structures, facilities and
operations not within the jurisdiction of any
Fire Marshal or in any other conditions as the
need thereto arises.
4. The result of the assessment shall be the
basis for issuance of Order of Payment Slip
(OPS) by the C/MFM having jurisdiction for
purposes of collection and deposit.
are
upon submission of a certification
from the Department of Social Welfare
and Development (DSWD).
are
.
A. The BFP shall collect the prescribed Fire Code
Revenues thru any of the following options:
� Direct payment thru Authorized
Government Servicing Bank (AGSB) or
Authorized Government Depository Bank
(AGDB);
� Collection by collecting officers; and
� Other options that the Chief, BFP may
later prescribe, subject to the existing
accounting and auditing rules and
regulations.
Order of Payment (OPS)
Proposed Flowchart
OPTION 1
OPTION 2
Guidelines for the 20% Fire Code Fees
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B. In cases where direct payments using
prescribed Special Bank Receipt (SBR) or
other options are not yet adopted, all
revenue collections shall have
corresponding Official Receipt (OR)
issued by the BFP.
The collections shall be deposited to the
AGSB or AGDB unless otherwise later
prescribed.
C. The twenty percent (20%) of all revenues
collected are set aside and retained for
use of the local government concerned
and collected by the BFP, shall be
remitted to the escrow account of the
City/Municipal government concerned.
D. The eighty percent (80%) of all revenues
collected by the BFP shall be remitted to
the National Treasury under a trust
account prescribed by the Department of
Budget and Management (DBM).
E. All Fire Code taxes, fees, charges and
fines collected by the City/Municipal
Treasurer upon effectivity of RA 9514
and prior to the effectivity of its IRR shall
be remitted to the Bureau of Treasury
(BOT) within six (6) months from
effectivity of IRR of RA 9514 to the
Special Trust Fund Account of the BFP.
The Chief, BFP or the Regional Director
concerned shall designate a Collecting
Officer in every City and Municipal BFP
office upon recommendation of their
respective Fire Marshals.
20%
80%
For use of the Local GovernmentFor use of BFP in its Modernization Program
% UTILIZATION OF REVENUES COLLECTED
C. The BFP shall prepare progressive
modernization plans for its capability
building and resource allocation at the
national, regional, provincial and
city/municipal levels as well as determine
among others, the optimal number of
equipment, including, but not limited to
firetrucks and fire hydrants, required by
every local government unit for the proper
delivery of fire protection services in its
jurisdiction.
D. Standards shall be established and regularly
updated to serve as guide in the procurement
of the firefighting and investigation supplies
and materials.
The Bureau of Product Standards (BPS) of the
Department of Trade and Industry (DTI) shall evaluate,
determine and certify if the supply so procured
conforms to the product standards fixed by the BFP.
For this purpose, the BFP shall submit to the BPS a
detailed set of product standards that must be
complied with in the procurement of firefighting and
investigation supplies and materials within 6 months
from the effectivity of this Act.
The Chief, BFP shall, within 6 months from the
effectivity of this IRR, submit to the SILG for his/her
approval, a management tool mechanism that
would ensure effective monitoring of the
enforcement of the Fire Code, to include the
amount of fire code fees collected.
A. Every Fire Marshal shall keep a secured permanent
recording system for efficient and effective accounting
and monitoring of all collected taxes, fire code fees,
fines and other charges.
B. Detailed procedures in assessment, collection,
monitoring/reporting shall be embodied in a manual of
procedures to be approved by the SILG.
The collection and assessment of taxes, fees
and fines as prescribed in the Local
Government Code, except those contained
in this Code, shall be the function of the
concerned Local Government Units (LGU).
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