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

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.

% UTILIZATION OF REVENUES COLLECTED

20%

80%

For use of the Local Government For use of BFP in its Modernization Program

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).