The Sangguniang Bayan of Midsayap passed Ordinance No. 444 or the “Extension of Deadline of Payment of Real Property Tax and Other Obligations due for the First Quarter and Succeeding Quarters of CY 2020 without Penalties and Surcharges”.
The municipal council enacted the said ordinance on June 9, 2020 and was sponsored by Hon. Vivencio V. Deomampo, Jr. and Hon. Chelin Monica J. Arańa.
It was approved by Mayor Romeo D. Arańa on June 15, 2020.
Section 2.1 of Ordinance No. 444 states that all property tax due for the first quarter and succeeding quarters of CY 2020 shall be extended until December 31, 2020 without interest, penalties and surcharges.
Moreover, all business taxes due for the said period shall however be subject to the penalties and interest prescribed by the New Revised Revenue Code of the Municipality of Midsayap 2017, if not paid on or before June 25, 2020 as stated by Section 2.2 of Ordinance No 444.
Section 167 of Republic Act 7160 otherwise known as the Local Government Code of 1991, provides that the Sanggunian concerned may, for a justifiable reason or cause, extend the time of payment of such taxes, fees, or charges without penalties, surcharges and interests but only for a period not exceeding six (6) months.
Ms. Jean Villavicencio, Acting Municipal Treasurer, said that the Department of Finance issued Department Circular No. 002-2020 dated April 21, 2020 on the mandatory extension of deadlines for the payment of taxes, fees and charges imposed and collected by local government units until June 25, 2020 and providing guidelines pursuant to Section 4 (1) of Republic Act No. 11469.
According to Acting Municipal Treasurer Villavicencio, the constraints brought by the State of Calamity throughout the Philippines due to COVID-19 and the Executive Orders issued by various Local Government Units in Region XII in relation to the said disease, the taxpayers cannot pay their taxes, fees and charges that is why her office pursued the support of the Sangguniang Bayan of Midsayap for the passage of an appropriate ordinance.
It can be remembered that the Sangguniang Panlalawigan also passed Ordinance No. 639 or granting tax relief to delinquent real property owners in the different municipalities of the Province of Cotabato with respect to interests, penalties and surcharges on their Real Property Tax to take effect January 1, 2020 to December 31, 2020.”