Click here to go back to Cainta main website REVISED REVENUE CODE OF CAINTA, RIZAL (2001) Republika ng Pilipinas PAMAHALAANG BAYAN NG CAINTA Lalawigan ng Rizal -0O0- TANGGAPAN NG PUNONG BAYAN MESSAGE Pursuant to the provision of Republic Act No. 7160 otherwise known as the Local Government Code of 1991 which requires all local government units to enact an enabling ordinance for the imposition and collection of local taxes, fees and charges, this municipality, thru the present administration, decided to undertake a project known as “Tax Codification” which resulted into the enactment by our Sangguniang Bayan of the “Revised Revenue Code of Cainta, Rizal (2001)”. Admittedly, the Local Government Code of 1991 granted additional powers to local government units which were hitherto denied from them, but it also added greater responsibilities to them. The members of our Sangguniang Bayan deserve to be commended not only for manifesting their ability in the areas of local legislation but also for their political will in undertaking bold measures like the enactment of this Code which, hopefully, would bring about further improvement in our municipality’s fiscal capabilities. Undoubtedly, the enactment of this Code can be considered as a landmark legislation in the sense that it is not an easy task. It requires not only technical expertise but also a political will. On the part of our constituents, particularly the taxpayers, it is hoped that they will understand that the progress of our municipality largely depends on their cooperation and support. While everybody is clamoring for local autonomy, we should not forget that it also means that we have to solve our own internal problems and to char our own destiny NICANOR C. FELIX Mayor Republika ng Pilipinas PAMAHALAANG BAYAN NG CAINTA Lalawigan ng Rizal — o O o — Tanggapan ng Pangalawang Punong Bayan MESSAGE The enactment of Republic Act. No. 7160 has bring about a new dimension in local governance. Previously, most local government units were largely dependent on national assistance particularly on financial aids. However, the financial aids being given by die national government only make local governments more insatiable and thus they crave for more. With the enactment of the Local Government Code of 1991, local government units were given more autonomy and additional taxing powers which where hitherto denied from them. In exercise of its new taxing power, however, the local government units concerned should enact an enabling ordinance particularly in the imposition of local taxes, fees and charge, subject to certain limitations. Hence, it becomes imperative for our Sanggunian to enact an enabling ordinance in codified version containing the necessary revision of our existing tax ordinances together with new supplementation. This printed copy of the “Revised Revenue Code of Cainta Rizal (2001)” is that enabling ordinance which is our Sanggunian's modest contribution to our municipality’s development efforts particularly in the area of local revenue generation. Of course, this kind of undertaking could not have been made possible without the support or assistance of other persons. Hence, the undersigned, on behalf of the entire membership of our Sanggunian, hereby gratefully acknowledged the assistance extended to us by Mayor Nicanor C. Felix and his staff; the cooperation and support of those who participated in the public hearing conducted before the enactment of this Code; and to all others who, in one way or another, have also provided their unstinted support, but whose names for lack of space could not be mentioned here. HON. JULIO C. NARAG Vice Mayor Republic of the Philippines MUNICIPALITY OF CAINTA Province of Rizal — 0O0 — OFFICE: OF THE SANGGUNIANG BAYAN EXCERPT FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG BAYAN HELD AT THE SANGGUNIANG BAYAN SESSION HALL ON NOVEMBER 12, 2001 PRESENT: HON. JULIO C. NARAG Vice Mayor & Presiding Officer HON. TELESFORO Z. FRANCISCO Councilor HON. EDGAR L. CRUZ Councilor HON. ZOILO G. TOLENTINO, JR. Councilor HON. ROSAURO V. GONGORA Councilor HON. JOSE I. HERNANDEZ, JR. Councilor HON. ROBERTO P. SICAT Councilor HON. ARTHEMIO A. BALGOA Councilor HON. JOSE S.J. GARCIA, JR Councilor HON. NESTOR F. CLEMENTE Ex-Officio Councilor HON. RICHARD R. ZULUETA Ex(LIGA)-Officio Councilor (SK) ABSENT: ABSENT: None RESOLUTION NO. 01-0042 A RESOLUTION ENACTING MUNICIPAL ORDINANCE NO. 01-0011 OTHERWISE KNOWN AS THE “REVISED REVENUE OF CAINTA, RIZAL 2001 INTRODUCE BY: ALL SANGGUNIANG BAYAN MEMBERS WHERE AS, republic Act No. 7160 otherwise known as the “Local Government Code of 1991” underscores the need for all government units to enact their respective enabling tax ordinance in accordance with the provisions of the said law; WHERE AS, the existing tax ordinance of this municipality need revision and supplementation in order to adjust to the present condition of the populace; WHERE AS, in order to generate the necessary local revenues it becomes imperative for this Sanggunian to enact new and comprehensive revenue code. NOW THEREFORE, o motion of Hon. Telesforo Z. Francisco Chairman on Committee on Finance, and Hon. Edgar L., Cruz chairman of Ways and Means, with secondment for members of their committee, it was, RESOLVED, to enact, as it is hereby enacted, Municipal Tax Ordinance No. O1- 0011, otherwise known as the “Revised Revenue Code of Cainta, Rizal (2001)”, the Full context of which is appended hereto and is made an integral part of this resolution; RESOLVED FURTHER, to furnish a copy of this resolution to the Sangguniang Panlalawigan for its review and appropriate action. ADOPTED: November 12, 2001 ---------------------------------------------------------------------------------------------------------------------------------- I HEREBY CERTIFY, to the correctness of the foregoing resolution which was duly adopted by the Sangguniang Bayan during its regular session held on November 12, 2001. CLARO C. UGAY Secretary to the Sanggunian ATTESTED AND CERTIFIED TO BE DULY ADOPTED; HON. JULIO C. NARAG Vice Mayor and Presiding Officer APPROVED : November 12, 2001 HON. NICANOR C. FELIX Mayor Republika ng Pilipinas PAMAHALAANG BAYAN NG CAINTA Lalawigan ng Rizal — o O o — Tanggapan ng Pangalawang Punong Bayan November 12, 2001 CERTIFICATION TO WHOM IT MAY CONCERN: THIS IS TO CERTIFY that before the enactment of Tax Ordinance No. 01- 11 otherwise known as the “Revised Revenue Code of Cainta (2001)” a public hearing on its content was conducted by the Sangguniang Bayan thru its standing committee concerned on October 29, 2001, the said Municipal Ordinance was duly was duly enacted by the Sangguniang Bayan in accordance with the provisions of R. A. 7160 including the requirement on “mandatory public hearing” under section 187 of the said law. That more than 160 individual taxpayers representing various sectors were invited to attend the aforesaid public hearing. But for some reason or another only the following were able to attend and participate, namely: Name Address 1. Reynaldo Castillio Youngstown Village 2. Khoree Cabarles Dacon Homes 3. Cesar Purisima Riverside Subdivision 4. Judge Josefina Cabales (Ret) Brookside Subdivision 5. Vic Gatchalian Brookside Subdivision 6. Evelyn Cruz Villia Olympia 7. Rosario B. Palma Planters west floodway 8. Erlane R. Cruz Planters west floodway 9. Kits B. Bognalos Berm East Floodway 10. Aida Baylon Bemai Eastfloodway 11. Greg Llaguno Filinvest/ACSHON 12. Robert Arias Vista Verde Exec. 13. Willie Cruz VistaVillage Verde Exec. Village 14. Roily Reyes Vista Verde Exec. Village 15. Lolita M. Sescon Kabisig 16. Nita Balea Kabisig 17. Gregoria M. Assuncion P.F.C.I 18. Jolly Peralta P.F.C.I. 19. Remedios Daza St. Andrew II 20. Aries Rodriguez St. Andrew II 21. Ellen G. Bilog Mercedes Exec. Village 22. Rey Trinidad Villa Rica Subdivision 23. Bert Peco SATODA 24. Efren Reyes SATODA 25. Benjamin Abo DATODA 26. Bebot Peñano DATODA 27. Danny Cruz SRIPTODA 28. Alex Legaspi SVETODA 29. Manny Santos SVETODA 30. Magno Palomata Cainta Public Market 31. Helen Veneracion Cainta Public Market 32. Emelisa P. Dumo Cainta Public Market 33. Luis Santos St. Dominic Subdivision 34. Lauro Laguina GARTODA 35. Octavio Gripal Cainta Public Market 36. Robert Dancel SSRBYTODA 37. Rolando De Leon SSRBYTODA 38. Ana Austria 39. Cainta Public Market 39. Betty F. Cruz Cainta Public Market 40. Willy Generalao PPEV 41. Romy Cruz GVHA 42. Francisco Torres PASCOCPD 43. Ronnie F. Cruz CAPMASA 44. Nestor Correa Park Place 45. Patrico S. Castro, Jr. Vista Verde 46. Willy Generalao Park Place 47. Arnel Palatian SATODA CLARO C. UGAY Secretary to the Sanggunian REVISED REVENUE CODE OF CAINTA, RIZAL (2001) TABLE OF CONTENTS CHAPTER I - GENERAL PROVISIONS PAGE Article A. Short Title and Scope Section 1A.01 Title 1 Section 1A.02. Scope 1 Article B. Definition and Rules of Construction Section 1B.01. Definitions 1 Section 1B.02. Words and Phrases Not Herein Expressly Defined 7 Section 1B.03. Rules of Construction 7 CHAPTER II - MUNICIPAL TAXES Article A. Business Tax Section 2A.01 Definition 9 Section 2A.02 Imposition of Tax 14 Section 2A.03 Time of Payment and Accrual of Tax 32 Section 2A.04 Collection of Taxes 32 Section 2A.05 Surcharge for Late Payment and Interest on Unpaid Taxes 33 Section 2A.06 Administrative Provisions; Rules and Regulations 33 Section 2A.07 Computation of Tax on Related or Combined Business 36 Section 2A.08 Newly-Started Business 36 Section 2A.09 Situs of Tax 37 Section 2A.10 Exemptions 40 Article B. Community Tax Section 2B.01 Imposition of tax 40 Section 2B.02 Exemptions 41 Section 2B.03 Place of Payment 41 Section 2B.04 Time of Payment 42 Section 2B.05 Penalties for Late Payment 42 I Section 2B.06 Community Tax Certificate 42 Section 2B.07 Presentation of Community Tax Certificate 43 Section 2B.08 Authority of the Municipal Treasurer to Dep utize the Barangay Treasurer to Coll ect Taxes, Fees and Charges 43 Section 2B.09 Allocation of Proceeds of Community Tax 44 Section 2B.10 Penalty 44 Article C.