Laguna Revenue Code PDF

August 17, 2015
Excerpts from the Minutes of the Regular Session of the Sangguniang

Panlalawigan of Laguna at the Batasang Panlalawigan (Bulwagan Restituto L. Luna)
on August 17, 2015.
RESOLUTION NO. 209, S. 2015

PROVINCIAL TAX ORDINANCE NO. 1, S. 2015
A RESOLUTION APPROVING PROVINCIAL TAX ORDINANCE NO. 1, S. 2015

"AN ORDINANCE ENACTING THE REVISED PROVINCIAL TAX ORDINANCE
OF THE PROVINCE OF LAGUNA"
WHEREAS, Taxation is the lifeblood of every Local Government Unit

subject to the limitation imposed by law;
WHEREAS, the Provincial Tax Ordinance No. 1, s. 1992 was enacted

decades ago and no longer appropriately applicable to the current needs of the
Province of Laguna to sustain further innovative development plans, programs and
projects in order to render more effective services to its constituents;
WHEREAS, SEC. 129 of RA 7160 otherwise known as the Local

Government Code of 1991 provides that Local Government Unit shall exercise its
power to create and generate its own sources of revenue and to levy taxes, fees and
charges subject to the provisions of the same code and such shall accrue exclusively
to the Local Government Units.
WHEREFORE, in view of the foregoing, and on motion of Hon. Carlo M.

Almoro, duly seconded by Hon. Lorenzo B. Zuñiga, Jr. Hon. Atty. Pursino C. Oruga
and Hon. Juan M. Unico and by unanimous consent of all Board Members present
there being a quorum:
Be it ordained by the Sangguniang Panlalawigan of Laguna the:
LAGUNA PROVINCIAL TAX ORDINANCE NO. 001-15
Copyright 2018 CD Technologies Asia, Inc. and Accesslaw, Inc. Philippine Taxation Encyclopedia Third Release 2018 1
AN ORDINANCE ENACTING THE REVISED PROVINCIAL TAX ORDINANCE OF
THE PROVINCE OF LAGUNA
CHAPTER I
Title and Scope of the Ordinance
ARTICLE I
Title
SECTION 1.01. Title. — This Ordinance shall be known as the Provincial

Tax Ordinance of the Province of Laguna.
ARTICLE II
Scope
SECTION 1.02. Scope. — This Ordinance shall govern the levy, assessment
and collection of all provincial taxes, fees, charges, and other impositions imposed
within the territorial jurisdiction of the Province of Laguna.
This Ordinance shall apply to and cover persons, properties, business, acts and
other matters, herein after specified which are located, carried out or otherwise take
place within the territorial jurisdiction of the Province of Laguna.
ARTICLE III
Definition of Terms and Rules of Construction
SECTION 1.03. Definitions. — When used in this Ordinance:
(a) "Amusement" is a pleasurable diversion and entertainment. It is

synonymous to relaxation, avocation, pastime, or fun.
(b) "Amusement Places" include theaters, cinemas, concert halls,

circuses and other places of amusement where one seeks admission
to entertain oneself by seeing or viewing the show or performance.
(c) "Boulders" are fragments of work which are retained in a 75 mm.

(3 inches) US standard mesh.
(d) "Business" means trade or commercial activity regularly engaged
in as means of livelihood or with a view to profit.
(e) "Capital investment" is the capital where the person employs in

any undertaking, or which he contributes to the capital of a
partnership, corporation, or any other juridical entity or association
in a particular taxing jurisdiction.
(f) "Dealer" means one whose business is to buy and sell

merchandise, goods, and chattels as a merchant. He stands
immediately between the producer or manufacturer and the
consumer and depend on his profit not upon the labor he bestows
upon his commodities but upon the skill and foresight with which
he watches the market.
(g) "Delivery Receipt" refers to receipt issued to permit holders by the

Provincial Treasurer's Office countersigned by the Provincial
Mining Regulatory Board (PMRB) Chairman and Provincial
Treasurer.
(h) "Fee" means a charge fixed by law or ordinance for the regulation
or inspection of a business or activity. It shall also include charges
fixed by law or agency for the services of a public officer in the
discharge of his official duties.
(i) "Franchise" is a right or privilege, affected with public interest

which is conferred upon private persons or corporations, under
such terms and conditions as the government and its political
subdivisions may impose in the interest of public welfare, security,
and safety.
(j) "Gravel" refers to particles of rock passing 75mm sieve.
(k) "Gross Sales or Receipts" include the total amount of money or its
equivalent representing the contract price, compensation or service
fee, including the amount charged or materials supplied with the
services and deposits or advance payments actually or
constructively received during the taxable quarter for the services
performed or to be performed for another person excluding
discounts if determinable at the time of sales, sales return, excise
tax, and value-added tax (VAT).
(l) "Levy" means an imposition or collection of an assessment, tax, or
fine.
(m) "Manufacturer" includes every person who, by physical or

chemical process, alters the exterior texture or form or inner
substance of any raw material or manufactured or partially
manufactured product in such manner as to prepare it for special
use or uses to which it could not have been put in its original
condition, or who by any such process alters the quality of any
such raw material or manufactured, or partially manufactured
products so as to reduce it to marketable shape or prepare it for any
of the use of the industry or who by any such process, combines
any such raw material or manufactured or partially manufactured
products with other materials or products of the same or of
different kinds and in such manner that the finished products of
such process or manufacture can be put to a special use or uses to
which such raw materials or manufactures or partially
manufactured products in their original condition could not have
been put, and who in addition and such raw materials or
manufactured or partially manufactured products, or combines tie
came to produce such finished products for the purpose of their
sale or distribution to others and not for his own use or
consumption.
(n) "Mineral resources" refer to any concentration of minerals of rocks

with potential economic value.
(o) "One Transport Permit" is a permit specifying the origin and

quantity of non-processed mineral ores or minerals required for the
transport of the same.
(p) "Operator"' includes the owner, manager, administrative, or any

other person who operates or is responsible for the operation of a
business establishments or undertaking.
(q) "Ordinary earth" refers to ordinary soil.
(r) "Permittee" refers to permit holder.
(s) "Persons" mean every natural or juridical being, susceptible of

rights and obligations or of being their subject of legal relations.
(t) "Profession" means a calling which requires the passing of an
appropriate government board or bar examination, such as the
practice of law, medicine, public accountancy, engineering, etc.
CAIHTE
(u) "Quarrying" means the process of extracting, removing and

disposing quarry resources found on or underneath the surface of
private or public land.
(v) "Quarry materials" refer to either sand, gravel, boulders or earth

materials.
(w) "Quarry permit" means a document granted to qualified person for

the extraction and utilization of quarry resources on public or
private lands.
(x) "Quarry resources" refer to any common rock or other mineral

substances as the Director of Mines and Geo Sciences Bureau may
declare to be quarry resources such as, but not limited to, andesite,
basalt, conglomerate, coral sand, diatomaceous earth diorite,
decorative stones, gabble, granite, limestone, marble, mast red
burning clays for potteries and bricks, rhyolite, rock phosphate,
sandstone, serpentine, shale, buff, volcanic cinders and volcanic
glass. Provided, that such quarry resources do not contain metals
or metallic constituents and/or valuable minerals in economically
workable quantities.
(y) "Real Property"' refer to land, building, machineries other

structures, and other improvements as contemplated in Title II,
Book II of the Local Government Code of 1991.
(z) "Retail" means a sale where the purchaser buys the commodity for
own consumption, irrespective of the quantity of the commodity
sold.
(zi) "Seizure Receipt" refers to a receipt issued by the PG-ENRO

personnel upon the transporter/hauler of illegally sourced/extracted
quarry materials.
(zii) "Services" means the duties, work or functions performed or

discharged by a government officer, or by a private person
contracted by the government as the case may be.
(ziii) "Tax" means an enforced contribution, usually monetary in form,

levied by the law-making body on persons and property subject to
its jurisdiction for the precise purpose of supporting governmental
needs.
(ziv) "Wholesale" means a sale where the purchaser buys or imports the
commodities for resale to persons other than the end user
regardless of the quantity of the transactions.
SECTION 1.04. Rules of Construction. — In construing the provisions of

this Ordinance, the following rules of construction shall be observed unless
inconsistent with the manifest intent of the provisions.
(a) General Rule — All words and phrases shall be construed and
understood according to the common and approved usage of the
language; but technical words and phrases and such other words in
this Ordinance which may have acquired a peculiar or appropriate
meaning shall be construed and understood according to such
technical, peculiar or appropriate meaning.
(b) Gender and Number — Every word in the Ordinance imparting the
masculine gender shall extend to both a male and female. Every
word imparting the plural number shall extend and be applied to
one person or thing as well.
(c) Reasonable Time — In all cases where any act is required to be

done within a reasonable time, the same shall be deemed to mean
such time as may be necessary for the prompt performance of the
act.
(d) Computation of Time — The time within which an act is to be

done as provided in this Ordinance or in any rule or regulation
issued pursuant to the provisions hereof, when expressed in days,
shall be computed by excluding the first day and including the last
day, except if the last day falls on to regular holiday in which case
the same shall be excluded from the computation, and the day
following shall be considered the last day.
(e) References — All references to Chapters and Sections, are to the

Chapters and Sections in this Ordinance, unless otherwise
specified.
(f) Conflicting Provisions of Chapters — If the provisions of different

Chapters conflict with or contravene each other, the provisions of
each Chapter prevail as to all specific matters and questions
involved therein.
(g) Conflicting Provisions of Sections — If the provisions of the

different sections in the same Chapter conflict with each other, the
provisions of the section which is last in point of sequence shall
prevail.
CHAPTER II
Provincial Taxes
ARTICLE I
Real Property Taxation
A. GENERAL PROVISIONS
SECTION 2A.01. Scope. — This article shall govern the administration,

appraisal, assessment, levy and collection of real property tax.
SECTION 2A.02. Fundamental Principles. — The appraisal, assessment, levy

and collection of real property tax shall be guided by the following fundamental
principles:
(a) Real property shall be appraised at its current and fair market
value;
(b) Real property shall be classified for assessment purposes on the

basis of its actual use;
(c) Real property shall be assessed on the basis of a uniform

classification within each Local Government Unit (LGU);
(d) The appraisal, assessment, levy and collection of real property tax
shall not be let to any private person; and
(e) The appraisal and assessment of real property shall be equitable.
SECTION 2A.03. Definitions. — When used in this Article, the term:
a. Acquisition Cost (for newly acquired machinery not yet

depreciated and appraised within the year of its purchase) — refers
to the actual cost of the machinery to its present owner plus the
cost of the transportation, handling and installation at the present
rate.
b. Actual Use refers to the principal purpose for which the property is
principally or predominantly utilized by the person in possession
thereof.
c. Ad Valorem Tax is a levy on real property determined on the basis

of a fixed proportion of the value of the real property.
d. Agricultural Land is land devoted principally to the planting of

trees, raising of crops, livestock and poultry, dairying, slat making,
inland fishing and similar aqua-cultural activities and other
agricultural activities, and is not classifies as mineral, timber,
residential, commercial or industrial land.
e. Appraisal is the act or process of determining the value of property

as of a specific date for a specific purpose.
f. Assessment is the act or process of determining the value of

property, or proportion thereof subject to tax, including the
discovery, listing, classification, and appraisal of properties.
g. Assessment Level is the percentage applied to the fair market value

to determine the taxable value of the property.
h. Assessed Value is the fair market value of the real property

multiplied by the assessment level. It is synonymous to taxable
value.
i. Building refers to all kinds of structure more or less permanently

attached to a piece of land, excluding those, which are merely
superimposed on the soil.
j. Commercial Land is a land devoted principally for the object of

profit and is not classified as agricultural, industrial, mineral,
timber, or residential land.
k. Depreciated Value is the value remaining after deducting

depreciation from the acquisition cost.
l. Economic Life is the estimated period over which it is anticipated

that a piece of machinery or equipment may be profitably utilized.
m. Fair Market Value is the price at which a property may be sold by

a seller who is not compelled to sell and bought by a buyer who is
not compelled to buy. It also refers to the amount reflected in the
prevailing schedule of fair market values.
n. Improvement is a valuable addition made to a property or an

amelioration in its condition, amounting to more than mere repair
or replacement of parts involving capital expenditures and labor,
which is intended to enhance its value, beauty or utility or to adapt
it for new or further purposes.
o. Industrial Land is land devoted principally to industrial activity as

capital investment and is not classified as agricultural, commercial,
timber, mineral, or residential land.
p. Machinery embraces machines, equipment, mechanical

contrivances, instruments, appliances, or apparatus, which may or
may not be attached permanently or temporarily to the real
property. It includes physical facilities for production, the
installations and appurtenant service facilities, those which are
mobile, self-powered or self-propelled, and those not permanently
attached to the real property which are actually, directly, and
exclusively used to meet the needs of the particular industry,
business, or activity and which by their very nature and purpose
are designed for, or necessary to its manufacturing, mining,
logging, commercial, industrial, or agricultural purposes.
Machinery which are of general purposes use including but not

limited to office equipment, typewriters, telephone equipment,
breakable or easily damaged containers (glass or cartons),
microcomputers, facsimile machines, telex machines, cash
dispensers, furniture and fixtures, freezers, refrigerators, display
cases or racks, fruit juice or beverage automatic dispensing
machines which are not directly and exclusively used to meet the
needs of a particular industry, business or activity shall not be
considered within the definition of machinery under this rule.
Residential machinery shall include machines, equipment,
appliances or apparatus permanently attached to residential land
and improvements or those immovable by destination.
q. Mineral Lands are lands in which minerals, metallic or

non-metallic, exist in sufficient quantity or grade to justify the
necessary expenditures to extract and utilize such materials.
r. Municipal Assessor every reference to Municipal Assessor shall

also include the Component City Assessor.
s. Real Property refers only to lands, buildings and machineries

intended by the owner of the land or building for an industry or
works which may be carried on in a building or on a piece of land
and which tend directly to meet the needs of the said industry or
works and other improvements, and machineries intended by the
owner to meet the needs of the said industry or works.
t. Reassessment is the assigning of new assessed values to property

particularly real estate, as the result of a general, partial, or
individual reappraisal of the property.
u. Remaining Economic Life is the period of time expressed in years

from the date of appraisal to the date when the machinery becomes
valueless.
v. Remaining Value is the value corresponding to the remaining

useful life of the machinery.
w. Replacement or Reproduction Cost is the cost that would be

incurred on the basis of current prices, in acquiring an equally
desirable substitute property, or the cost of reproducing a new
replica of the property on the basis of current prices with the same
or closely similar materials.
x. Residential Land is land principally devoted to habitation.
y. Special Levy is a form of taxation based on the benefit principle.

The land upon which it is imposed is supposed to have derived
some special benefits in terms of higher values from the
improvement introduced by the government.
SECTION 2A.04. Administration of Real Property Tax. — The Province of

Laguna shall be primarily responsible for the proper, efficient and effective
administration of the real property tax subject to the rules and regulations governing
the classification, appraisal and assessment of real property issued by the Department
of Finance. DETACa
The Provincial Assessor shall exercise the authority to review and examine on
continuing basis property, assessment and real property tax records to ensure the
proper implementation of this Article and determine compliance with existing laws
and regulations.
B. APPRAISAL AND ASSESSMENT OF REAL PROPERTY
SECTION 2B.01. Appraisal of Real Property. — All real property, whether

taxable or exempt, shall be appraised at the current and fair market value prevailing in
the municipality where the property is situated. It shall be based on the rules and
regulations promulgated by the Department of Finance for classification, appraisal,
and assessment of real property.
SECTION 2B.02. Declaration of Real Property by the Owner or

Administrator. — It shall be the duty of all persons, natural or juridical, owning or
administering real property, including the improvements therein, within a city or
municipality, or their duly authorized representative, to prepare, or cause to be
prepared, and file with the Provincial Assessor, a sworn statement declaring the true
value of their property, whether previously declared or undeclared, taxable or exempt,
which shall be the current and fair market value of the property, as determined by the
declarant. Such declaration shall contain a description of the property sufficient in
detail to enable the Provincial Assessor or his duly authorized municipal assessor to
identify the same for assessment purposes. The sworn declaration of real property
herein referred to shall be filed with the Provincial Assessor or his duly authorized
municipal assessor once every three (3) years during the period from January first
(1st) to June thirtieth (30th) commencing on the calendar year 1992.
For this purpose, the provincial/municipal assessor shall use the standard form
known as Sworn Declaration of Property Values prescribed by the Department of
Finance. The procedures in filing and safekeeping thereof shall be in accordance with
the guidelines issued by the said Department.
SECTION 2B.03. Duty of Person Acquiring Real Property or Making

Improvement Thereon. — The following are the duties of person or persons acquiring
real property in this province or making improvement thereon:
a. All persons, natural or juridical, or their duly authorized

representatives, who acquire at anytime a parcel or parcels of land
in this province shall file with the Provincial Assessor or his duly
authorized municipal assessor, a sworn statement declaring the true
value of subject property within sixty (60) days after the
acquisition of such property as evidenced by a duly notarized final
deed of conveyance executed between the contracting parties
bearing proof of registration from the Registrar of Deeds of
Laguna. The sixty-day period shall commence on the date of
execution of the deed of conveyance. In the case of improvements
thereon, within sixty (60) days upon completion or occupancy of
the improvements, whichever comes earlier.
b. In the case of houses, buildings, or other improvements acquired or

newly constructed which will require building permits, property
owners or their authorized representatives shall likewise file a
sworn declaration of the true value of the subject house, building,
or other improvement within sixty (60) days after:
1. The date of the duly notarized final deed of sale, contract,

or other deed of conveyance covering the subject properly
executed between the contracting parties.
2. The date of completion or occupancy of the newly

constructed building, house, or improvements whichever
comes earlier.
3. The date of completion or occupancy of any expansion,

renovation, or additional structures or improvements made
upon any existing building, house or other real property,
whichever comes earlier.
c. In the case of machinery, the sixty-day (60) period for filing the
required sworn declaration of property values shall commence on
the date of installation thereof as determined by the Provincial
Assessor or his duly authorized municipal assessor, for this
purpose, said assessor may secure certification of the building
official or engineer or other appropriate official stationed in the
province or municipality concerned.
SECTION 2B.04. Declaration of Property by the Provincial Assessor. —
When any person, natural or juridical, by whom real property is required to be
declared under Section 2B.02 of this Code refuses or fails for any reason to make
such declaration within the time prescribed, the Provincial Assessor or his duly
authorized municipal assessor shall himself declare the property in the name of the
defaulting owner, if known, or against an unknown owner, as the case may be, and
shall assess the property for taxation in accordance with the provisions of this Article.
Declaration of real property by the provincial/municipal assessor shall be

subject to the following rules:
1) The Provincial Assessor or his duly authorized municipal assessor

shall declare all real property previously undeclared for taxation
purposes.
2) In the case of real property discovered whose owner or owners are

unknown, the provincial assessor or his duly authorized municipal
assessor shall declare the same in the name of the "Unknown
Owner" until such time that person, natural or juridical comes forth
and files the sworn declaration of property values required herein.
3) No oath shall be required of any declaration made by the

provincial/municipal assessor.
SECTION 2B.05. Listing of Real Property in the Assessment Rolls. —
a) There shall be prepared and maintained by the Provincial Assessor

or his duly authorized municipal assessor an assessment roll
wherein shall be listed all real properties, whether taxable or
exempt, located within the territorial jurisdiction of this province.
Real property shall be listed, valued, and assessed in the name of
the owner or administrator, or anyone having legal interest in the
property.
b) The undivided real property of a deceased person may be listed,

valued and assessed in the name of the estate, or of the heirs and
devisees without designating them individually; and undivided real
property other than owned by a deceased may be listed, valued and
assessed in the name of one or more co-owners; Provided;
however. That such heir, devisee or co-owner shall be liable
severally for all obligations imposed by this Code and for the
payment of the real property tax with respect to the undivided
property.
c) The real property of a corporation, partnership or association shall

be entered and assessed in the same manner as that of an
individual.
d) Real property owned by the Republic of the Philippines, its

instrumentalities and political subdivisions, the beneficial use of
which has been granted, for consideration or otherwise, to a
taxable person, shall be listed, valued and assessed in the name of
the possessor, grantee, or of the public entity if such property has
been acquired or held for resale or lease.
SECTION 2B.06. Proof of Exemption of Real Property from Taxation. —

Every person by or for whom real property is declared, who shall claim tax exemption
for such property under Section 2D.02 hereof shall file with the Provincial Assessor
or his duly authorized municipal assessor within thirty (30) days from the date of the
declaration of real property sufficient documentary evidence in support of such claim
including corporate charters, title of ownership, articles of incorporation, by-laws,
contracts, affidavits, certifications and mortgage deeds, and other similar documents.
If the required evidence is not submitted within the prescribed period, the
property shall be listed as taxable in assessment roll. However, if the property shall be
proven to be exempt, the same shall be dropped from the taxable assessment roll and
transferred to the roll of exempt properties.
SECTION 2B.07. Real Property Identification System. — All declarations of

real property made under the provisions of this Article shall be kept and filed under a
uniform identification system to be established by the Provincial Assessor or his duly
authorized municipal assessor.
SECTION 2B.08. Utilization, Implementation and Installation of the Real

Property Tax Administration System. — All municipalities in the province shall use,
implement and install the Real Property Tax Administration System ("RPTAS") for
real property tax collection and application. For this purpose, all municipal assessors
and treasurers shall on continuing basis provide the Provincial Assessor and Treasurer
all real property tax assessment records, tax collection/payment records including
arrearages and delinquencies, and shall after proper coordination make them readily
accessible for any necessary information the system may require.
In case of conflict between the RPTAS and the computerized systems of the
municipalities, the former shall prevail unless otherwise reversed by the court of
competent jurisdiction.
SECTION 2B.09. Notification of Transfer of Real Property Ownership. —
(a) Any person, natural or juridical, who transfers real property

ownership to another shall accordingly notify the Provincial
Assessor or his duly authorized municipal assessor within sixty
(60) days from the date of such transfer.
(b) The notice of transfer shall include the mode of conveyance,

description of the property alienated, the name and address of the
transferee, attaching therewith certified true copies of the
following documents: photocopy of the payment of capital gains
tax from the BIR, photocopy of the Certificate Authorizing
Registration (CAR), certificate of payment of transfer tax, tax
clearance, and a duly certified true copy of the Transfer Certificate
of Title of the land and all improvements thereon, if any.
(c) In addition to the notice of transfer, the previous property owner

shall likewise surrender to the Provincial Assessor or his duly
authorized municipal assessor the tax declaration covering the
subject property in order that the same may be cancelled from the
assessment records of this province. If however, said previous
owner still owns property other than the property alienated, he
shall, within the prescribed sixty-day (60) period, file with the
Provincial Assessor or his duly authorized municipal assessor, an
amended sworn declaration of the true value of the property or
properties he retains in accordance with the provisions of this
Code.
SECTION 2B.10. Duty of Registrar of Deeds to Appraise the Provincial

Assessor of Real Property Listed in the Registry. —
(a) On or before the thirtieth (30th) of June of every year, the

Registrar of Deeds shall prepare and submit to the Provincial
Assessor the abstract of his Registry of Property which includes a
brief but sufficient description of the real property entered therein,
their present owners, and the dates of their most recent transfer or
alienation accompanied by copies of corresponding deeds of sale,
donation, or partition or other forms of alienation involving real
properties in this province.
(b) Before any document of transfer, alienation or encumbrance of real

property may be registered, the Registrar of Deeds shall require the
presentation of a tax clearance certificate issued by the provincial
treasurer or the municipal treasurer of the municipality where the
property is located to the effect that all current year and past years
basic and additional special education fund, real property taxes and
the tax on transfer of real property ownership, due on the subject
property, have been paid in full including interests or penalties due
thereon.
Failure to provide such certificate shall be a valid cause for the

Registrar of Deeds to refuse the registration of the document. In
the absence of such tax clearance certificate, the registration is null
and void.
(c) The Registrar of Deeds and notaries public shall furnish the
Provincial Assessor with copies of all contracts selling,
transferring, or otherwise conveying leasing, or mortgaging real
property in this province registered by, or acknowledged before
them, within 30 days from the date of registration or
acknowledgement.
SECTION 2B.11. Duty of Official Issuing Building Permit or Certificates of

Registration of Machinery to Transmit Copy to Assessor. — Any public official or
employee who may now or hereafter be required by law or regulation to issue to any
person a permit for the construction, addition, repair or renovation of a building, or
permanent improvement on land or a certificate of registration for any machinery,
including machines, mechanical contrivances, and apparatus attached or affixed on
land or to another real property, shall transmit a copy of such permit or certificate
within thirty (30) days from the date of its issuance to the Provincial Assessor. Where
it is found to be more convenient or efficient, said official may, in lieu of individual
copies of the said permits or certificates, furnish the Provincial Assessor with monthly
summaries of issued permits or certificates within the first ten (10) days of the
succeeding month.
Any official referred to above, shall likewise furnish the Provincial Assessor
with copies of the building floor plans and/or certificates of registration or installation
of other machineries which may not be permanently or temporarily attached to land or
another real property but falling under the definition of the term "machinery" as
officially defined under Section 2A.03 of this Code.
SECTION 2B.12. Duty of Geodetic Engineers to Furnish Copy of Plans to

Provincial Assessor. — It shall be the duty of all geodetic engineers, public or private
to furnish free of charge to the Provincial Assessor a white or blue print copy of each
of all approved original or subdivision plans or maps of surveys executed by them in
this province within thirty (30) days from receipt of such plans from the Land
Management Bureau, the Land Registration Authority, or the Housing and Land Use
Regulatory Board as the case may be. aDSIHc
SECTION 2B.13. Preparation of Schedule of Fair Market Values. — Before

any general revision of property assessment is made pursuant to the provisions of this
Article, there shall be prepared a schedule of fair market values by the Provincial
Assessor and his duly authorized municipal assessor for the different classes of real
property situated in this province for enactment of separate ordinance by the
Sangguniang Panlalawigan. The schedule of fair market values shall be published in
three (3) consecutive weeks in any newspaper of general circulation or in the official
website of the Provincial Government for thirty (30) days in this province or in the
absence thereof, shall be posted in the provincial capitol and in two other conspicuous
places therein.
In the preparation of schedules of fair market values, the Provincial Assessor

and his duly authorized municipal assessor shall be guided by the rules and
regulations issued by the Department of Finance.
SECTION 2B.14. Authority of the Provincial Assessor to Take Evidence.

—For the purpose of obtaining information on which to base the market value of any
real property, the Provincial Assessor, or his duly authorized municipal assessor may
summon the owners of the properties to be affected or persons having legal interest
therein and witnesses, administer oaths and take deposition, concerning the property,
its ownership, amount, nature and value.
SECTION 2B.15. Amendment of Schedules of Fair Market Value. — The

Provincial Assessor may recommend to the Sangguniang Panlalawigan amendments
to correct errors in valuation in the schedule of fair market values. The Sangguniang
Panlalawigan shall, by ordinance, act upon the recommendation within ninety (90)
days from receipt thereof.
SECTION 2B.16. Classes of Real Property for Assessment Purposes. — For

purposes of assessment, real property shall be classified as residential, agricultural,
commercial, industrial, mineral, timberland or special.
SECTION 2B.17. Special Classes of Real Property. — All lands, buildings
and other improvements thereon actually directly, and exclusively used for hospitals,
cultural, or scientific purposes, and those owned and used by local water districts, and
government owned and controlled corporations rendering essential public services in
the supply and distribution of water and/or generation and transmission of electric
power shall be classified as special.
SECTION 2B.18. Actual Use of Real Property as Basis for Assessment. —

Real property shall be classified, valued and assessed on the basis of its actual use
regardless of where located, whoever owns it, and whoever uses it.
SECTION 2B.19. Assessment Levels. — The assessment levels to be applied

to the fair market value of real properties to determine its assessed value for real
estate taxation purposes hereby prescribed as follows:
(a) ON LANDS:
CLASS ASSESSMENT LEVEL

Residential 15%
Agricultural 35%
Commercial 40%
Industrial 40%
Mineral 40%
Timberland 15%
(b) ON BUILDINGS AND OTHER STRUCTURES:
(1) RESIDENTIAL
Fair Market Value

OVER NOT OVER ASSESSMENT LEVEL
P P175,000.00 0%
175,000.00 300,000.00 10%
300,000.00 400,000.00 15%
400,000.00 500,000.00 20%
500,000.00 750,000.00 25%
750,000.00 1,000,000.00 30%
1,000,000.00 2,000,000.00 35%
2,000.000.00 5,000,000.00 40%
5,000,000.00 10,000,000.00 50%
10,000,000.00 - 60%
(2) AGRICULTURAL
Fair Market Value

P P300,000.00 25%
300,000.00 500,000.00 30%
500,000.00 750,000.00 35%
750,000.00 1,000,000.00 40%
1,000,000.00 2,000,000.00 45%
2,000,000.00 - 50%
(3) COMMERCIAL/INDUSTRIAL
Fair Market Value

P P300,000.00 30%
300,000.00 500,000.00 35%
500,000.00 750,000.00 40%
750,000.00 1,000,000.00 50%
1,000,000.00 2,000,000.00 60%
2,000,000.00 5,000,000.00 70%
5,000,000.00 10,000,000.00 75%
10,000,000.00 - 80%
(4) TIMBERLAND
Fair Market Value

P P300,000.00 45%
300,000.00 500,000.00 50%
500,000.00 750,000.00 55%
750,000.00 1,000,000.00 60%
1,000,000.00 2,000,000.00 65%
2,000,000.00 5,000,000.00 70%
(c) ON MACHINERIES:

Residential 50%
Agricultural 40%
Commercial 80%
Industrial 80%
(d) ON SPECIAL CLASSES:

Cultural 15%
Scientific 15%
Hospital 15%
Local Water District 10%
Government Owned or 10%
Controlled Corporations
Engaged in the Supply
and Distribution of
Water and/or Generation
and Transmission of
Electric Power
a) Real property used for recreational purposes owned by sports or athletic
clubs or such other recreational organization and are not operated primarily for profit
shall be assessed at fifteen percent (15%) of their market value.
b) Real property actually used for recreational purposes but which are
operated primarily for profit or as commercial or business ventures, such as movie
houses, bowling house, pool and billiard halls, swimming pools rented to customers
and similar others, generally open to the public upon payment of entrance, admission
and/or other fees and charges shall be classified as commercial and shall be assessed
at thirty percent (30%) of their market values. ATICcS
c) Assessment levels in paragraph (a) hereof shall be applied during the

general revision of real property assessments to be undertaken every three (3) years.
d) Pending the enactment of an ordinance adopting a schedule of fair market

values and effectivity of the revised new assessment levels, the prevailing schedules
of the market values and the levels currently used by the provincial/municipal
assessor shall continue to be applied.
SECTION 2B.20. General Revisions of Assessment and Property

Classification. —
(a) The Provincial Assessor and his duly authorized municipal

assessor shall undertake a general revision of real property
assessment every three (3) years pursuant to R.A. No. 7160.
(b) For this purpose, the Provincial Assessor and his duly authorized
municipal assessor shall prepare the schedule of fair market values
for the different kinds of classes of real property located in this
province within one (1) year from the effectivity of this Code, in
accordance with the rules and regulations issued by the
Department of Finance.
(c) The general revision of assessments and property classification

shall commence upon the enactment of an ordinance by the
Sangguniang Panlalawigan adopting the schedule of fair market
values. Thereafter, the Provincial Assessor and his duly authorized
municipal assessor shall undertake the general revision of real
property assessment and property classification once every three
(3) years.
SECTION 2B.21. Valuation of Real Property. — In cases where: (a) real
property is declared and listed for taxation purposes for the first time; (b) there is an
ongoing general revision of property classification and assessment; or (c) a request is
made by the person in whose name the property is declared, the Provincial Assessor
or his duly authorized municipal assessor shall, in accordance with the provision of
this Chapter, make a classification, appraisal and assessment of real property listed
and described in the declaration irrespective of any previous assessment or taxpayer's
valuation thereon: Provided, however, that the assessment of real property shall not be
increased oftener than once every three (3) years except in case of new improvement
substantially increasing the value of said property or of any change in its actual use.
SECTION 2B.22. Date of Effectivity of Assessment or Reassessment. — All

assessment or reassessment made after the first (1st) day of January of any year shall
take effect on the first day of January of the succeeding year. Provided, however, that
the reassessment of real property due to its partial or total destruction, or to a major
change in its actual use, or to any great and sudden inflation or deflation or real
property values, or to gross illegality of the assessment when made or to any other
abnormal cause, shall be made within ninety (90) days from the date such cause or
causes of occurred, and shall take effect at the beginning of the quarter next following
the reassessment.
SECTION 2B.23. Assessment of Property Subject to Back Taxes. — Real

property declared for the first time shall be assessed for taxes for the period during
which it would have been liable but in no case for more than ten (10) years prior to
the date of initial assessment: Provided, however, That such taxes shall be computed
on the basis of the applicable schedule of values in force during the corresponding
period.
If such taxes are paid on or before the end of the quarter following the date of
notice of assessment was received by the owner or his representative, no interest for
delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an
interest at the rate of two percent (2%) per month or a fraction thereof from the date
of receipt of the assessment until such taxes are fully paid.
SECTION 2B.24. Notification of New or Revised Assessments. — When real

property is assessed for the first time or when an existing assessment is increased or
decreased, the Provincial Assessor or his duly authorized municipal assessor shall,
within thirty (30) days give written notice of such new or revised assessment to the
person in whose name the property is declared. The notice may be delivered
personally or by registered mail or through the assistance of the punong barangay to
the last known address of the person to be served. ETHIDa
SECTION 2B.25. Appraisal and Assessment of Machinery. —
a) The fair market value of brand-new machinery shall be the

acquisition cost. In all other cases, the fair market value shall be
determined by dividing the remaining economic life of the
machinery by its estimated economic life and multiplied by the
replacement or reproduction cost.
b) If the machinery is imported, the acquisition cost includes freight,

insurance, bank and other charges, brokerage, arrastre and
handling, duties and taxes, plus cost of inland transportation,
handling, and installation charges at the present site. The cost in
foreign currency of imported machinery shall be converted to peso
cost on the basis of foreign currency exchange rate as fixed by the
Central Bank.
SECTION 2B.26. Depreciation Allowance for Machinery. — For purposes of

assessment, a depreciation allowance shall be made for machinery at a rate not
exceeding five percent (5%) of its original cost or its replacement or reproduction
cost, as the case may be, for each year of use: Provided however, That the remaining
value for all kinds of machinery shall be fixed at not less than twenty percent (20%)
of such original, replacement, or reproduction cost for so long as the machinery is
useful and operational.
C. ASSESSMENT APPEALS
SECTION 2C.01. Provincial Board of Assessment Appeals. — Any owner or

person having legal interest in the property who is not satisfied with the action of the
Provincial Assessor or Municipal Assessor in the assessment of his property may,
within sixty (60) days from the date of receipt of the written notice of assessment,
appeal to the Board of Assessment Appeals of the Province by filing a petition under
oath in the form prescribed for the purpose, together with copies of the tax
declarations and such affidavits or documents submitted in support of the appeal.
SECTION 2C.02. Organizations, Powers and Functions of the Local Board of

Assessment Appeals. —
(a) The Provincial Board of Assessment Appeals shall be composed of

the Registrar of Deeds as Chairman, the Provincial Prosecutors and
Provincial Engineer as Members who shall serve in an Ex-Officio
capacity without additional compensation.
(b) The Chairman of the Board shall have the power to designate any
employee of the Province to serve as secretary to the said board
also without additional compensation.
(c) The Chairman and Members of the Board of Assessment Appeals

of the Province shall assume their respective position without need
of further appointment or special designation immediately upon
the effectivity of this Code.
They shall take an oath or affirmation of office in the prescribed

form shown hereunder:
"I, ___________________, after having been appointed to the position

of _______________________, in the Province of Laguna, and now
assuming my position as ___________________ of the Board of
Assessment Appeals of the province, hereby solemnly swear that I will
faithfully discharge to the best of my ability the duties of this position
and of all others that I am holding, or may hereafter hold, under the
Republic of the Philippines, and that I will obey the laws and legal
orders promulgated by the duly constituted authorities of the Republic of
the Philippines; and that I will well and truly hear and determine all
matters and issues between taxpayers and the Provincial or Municipal
Assessor submitted for my decision, and that I impose this obligation
upon myself voluntarily, without mental reservation or purpose of
evasion.
So help me God.
______________
Signature
Subscribed and sworn to before me on this ____ day of ___

20___ at _____________, Laguna, Philippines.
_____________________
Signature of Officer
Administering Oath
(d) If the position of the Provincial Engineer is vacant, the District

Engineer shall serve as member of the Board. In the absence of the
Registrar of Deeds, or the Provincial Prosecutor, or the Provincial
Engineer, or the District Engineer, the persons performing their
duties, whether in an acting capacity or as a duly designated
officer-in-charge, shall automatically become the chairman or
member, respectively, of the said Board, as the case may be.
SECTION 2C.03. Meetings and Expenses of the Provincial Board of

Assessment Appeals. —
(a) The Board of Assessment Appeals of the Province shall meet once
a month and as often as may be necessary for the prompt
disposition of appealed cases. No member of the Board shall be
entitled to per diems or traveling expenses for his attendance in
Board meetings, except when conducting an ocular inspection in
connection with a case under appeal.
(b) All expenses of the Board shall be charge against the general fund
of the province. The Sangguniang Panlalawigan shall appropriate
the necessary funds to enable the Board to operate effectively.
SECTION 2C.04. Action by the Provincial Board of Assessment Appeals. —
(a) The Board shall decide the appeal within one hundred twenty (120)
days from the date of receipt of such appeal. The Board, after
hearing shall render its decision based on substantial evidence or
such relevant evidence on record as a reasonable mind might
accept adequate to support the conclusion.
(b) In the exercise of its appellate jurisdiction, the Board shall have the
power to summon witnesses, administer oaths, conduct ocular
inspection, take depositions, issue subpoena and subpoena duces
tecum. The proceedings of the Board shall be conducted solely for
the purpose of ascertaining the facts without necessarily adhering
to technical rules applicable in judicial proceedings.
(c) The Secretary of the Board shall furnish the owner of the property
or the person having legal interest therein and in the Provincial
Assessor with a copy of the decision of the Board. In case the
Provincial Assessor concurs in the revision of the assessment, it
shall be his duty to notify the owner of the property or the person
having legal interest therein of such fact using the form prescribed
for the purpose. The owner of the property or the person having
legal interest therein or the Provincial Assessor who is not satisfied
with the decision of said Board, appeal to the Central Board of
Assessment Appeals as herein provided. The decision of the
Central Board shall be final and executory.
SECTION 2C.05. Effect of Appeal on the Payment of Real Property Tax. —

Appeals on assessments of real property made under the provisions of this Article
shall, in no case, suspend the collection of the corresponding realty taxes on the
property involved as assessed by the Provincial Assessor or his duly authorized
municipal assessor, without prejudice to subsequent adjustment depending upon the
final outcome of the appeal.
D. IMPOSITION OF REAL PROPERTY TAX
SECTION 2D.01. Imposition of Tax. — There is hereby imposed an ad

valorem tax of one (1%) percent of the assessed value of real property such as land,
buildings, machinery and other improvements located in the Province of Laguna
except as herein after specifically exempted.
SECTION 2D.02. Exemptions from Real Property Tax. — The following are
exempted from payments of the real property tax:
(a) Real property owned by the Republic of the Philippines or any of

its political subdivisions, except when the beneficial use hereof has
been granted, for consideration or otherwise, to a taxable person;
(b) Charitable institutions, churches, parsonages or convents

appurtenant, thereto, mosques, non-profit or religious cemeteries
and all lands, buildings and improvements actually, directly and
exclusively used for religious, charitable or educational purposes.
(c) All machineries and equipments that are actually, directly and
exclusively used by local water districts and government-owned or
controlled corporations engaged in the supply and distribution of
water and/or generations and transmission of electric power;
(d) All real property owned by duly registered cooperatives as

provided for under R.A. 6938; and
(e) Machinery and equipment used for pollution control and

environmental protection.
Except as provided herein, any exemption from payment of real property tax
previously granted to, or previously enjoyed by, all persons, whether natural or
juridical, including all government-owned or controlled corporations are hereby
withdrawn upon the effectivity of this Code.
E. SPECIAL LEVIES ON REAL PROPERTY
SECTION 2E.01. Additional Levy on Real Property Taxes for the Special
Education Fund (SEF). — There is hereby levied an annual tax of one percent (1%)
on the assessed value of property located in the province in addition to the basic real
property tax. The proceeds thereof shall exclusively accrue to the Special Education
Fund (SEF).
SECTION 2E.02. Additional Ad Valorem on Idle Lands. — In addition to the

basic real property and additional tax for SEF, an annual tax is hereby imposed on
idle lands within the Province at the rate of 1/2 of 1% of the assessed value of the
property.
SECTION 2E.03. Idle Lands Coverage. — For the purposes of real property
taxation, "idle lands" shall include:
(a) Agricultural lands, more than one (1) hectare in area, suitable for
cultivation, dairying, inland fishery, and other agricultural uses,
one-half (1/2) if which remain uncultivated or unimproved by the
owner of the property or person having legal interest therein.
Agricultural lands planted to permanent or perennial crops with at
least (50) trees to a hectare shall not be considered idle lands. Land
actually used for grazing purposes shall likewise not be considered
idle lands.
(b) Land, other than agricultural located in a municipality, more than

one thousand (1,000) square meters in areas one-half (1/2) of
which remain unutilized or unimproved by the owner of the
property or person having legal interest therein.
Regardless of land area, this Sections shall likewise apply to residential lots in
subdivisions duly approved by the proper authorities, the ownership of which has
been transferred to individual owners, who shall be liable for the additional tax:
Provided however, That individual lots of such subdivisions, the ownership of

which has not been transferred to the buyer shall be considered as part of the
subdivision, and shall be subject to the additional tax payable by subdivision owner or
operator.
SECTION 2E.04. Idle Lands Exempt from Tax. — The Province may exempt
from the additional levy being imposed in this Title on idle lands which by the reason
of force majeure, civil disturbance, natural calamity or any cause or circumstance the
owner or person having legal interest therein is physically or legally prevented from
improving, utilizing, or cultivating the same.
SECTION 2E.05. Listing of Idle Lands by the Provincial Assessor. — The

Provincial Assessor or his duly authorized municipal assessor shall make and keep an
updated record of all idle lands located within their area of jurisdiction. For the
purposes of collection, the Provincial Assessor or his duly authorized municipal
assessor shall furnish a copy thereof to the Provincial Treasurer or Municipal
Treasurer of the municipality where the property is located who shall notify, on the
basis of such record, the owner of the property or person having legal interest therein
of the imposition of the said additional tax. cSEDTC
SECTION 2E.06. Special Levy by Local Government Units. — The province

may impose a special levy on land comprised within its territorial jurisdiction
specially benefited by public works projects or improvements funded by the local
government unit concerned: Provided, however, That the special levy shall not exceed
sixty percent (60%) of the actual cost of such projects and improvements, including
the costs of acquiring land and such other real property in connection therewith:
provided, further, that the special levy shall not apply to lands exempt from basic real
property tax and the remainder of the land portions of which have been donated to the
local government unit concerned for the construction of such projects or
improvements.
SECTION 2E.07. Ordinance Imposing a Special Levy. — A tax ordinance

imposing a special levy shall describe with reasonable accuracy the nature, extent,
and location of the public works projects or improvements to be undertaken, state the
estimated cost thereof, specify the metes and bounds by monuments and lines and the
number of annual installments for the payment of the special levy which in no case
shall be less than five (5) nor more than ten (10) years. The Sangguniang
Panlalawigan shall not be obliged, in the apportionment and computation of the
special levy, to establish a uniform percentage of all lands subject to the payment of
the tax for the entire district, but it may fix different rates for different parts or
sections thereof, depending on whether such land is more or less benefited by the
proposed work.
SECTION 2E.08. Publication of Proposed Ordinance Imposing a Special
Levy. — Before the enactment of an ordinance imposing a special levy, the
Sangguniang Panlalawigan shall conduct a public hearing thereon and notify in
writing the owners of the real property to be affected or the persons having legal
interest therein as to the date and place thereof and afford the latter the opportunity to
express their positions or objections relative to the proposed ordinance.
SECTION 2E.09. Fixing the Amount of Special Levy. — The special levy
authorized herein shall be apportioned, computed, and assessed according to the
assessed valuation of the lands affected as shown by the books of the Provincial
Assessor, or its current assessed value as fixed by the said assessor if the property
does not appear on record of his books. Upon the effectivity of the ordinance
imposing the special levy, the Provincial Assessor shall forthwith proceed to
determine the annual amount of special levy assessed against each parcel of land
comprised within the area especially benefited and shall send to each landowner a
written notice thereof by mail, personal service or publication in appropriate cases.
SECTION 2E.10. Taxpayer's Remedies against Special Levy. — Any owner

of real property affected by a special levy or any person having legal interest therein
may upon receipt of the written notice of assessment of the special levy avail of the
remedies provided for in this Code.
F. COLLECTION OF REAL PROPERTY TAX
SECTION 2F.01. Date of Accrual of Tax. — The Real Property Tax for any
year shall accrue on the first day of January and from that date it shall constitute a lien
on the property which shall be superior to any other lien, or encumbrance of any kind
whatsoever, and shall be extinguished only upon the payment of the delinquent tax.
SECTION 2F.02. Collection of Real Property Tax. — It shall be the

responsibility of the Municipal Treasurer to collect the real property tax with interest
thereon if not paid on time and, to enforce the collection thereof using provided for in
Section 2F.12 of this Ordinance.
Property owners, however, at their option or convenience, may pay their real
property taxes to the Provincial Treasurer.
SECTION 2F.03. Remittance from Municipal Treasurer. — The municipal

treasurer shall retain the shares of the municipality and the barangay/s concerned and
turn over the portions of their collections of the taxes and penalties mentioned in the
preceding Section hereof to the provincial government monthly within ten (10) days
of every succeeding month. No portion of the collection may be transferred or
diverted to the general fund or any other funds of the municipalities or used or
expended for any purpose.
Any person who fails or refuses to turn over the collections of the taxes and
penalties mentioned in this Article within the period fixed herein, or who delays,
obstructs, or prevents the same; or who orders, causes, or effects the transfer or
diversion of the collections thereof of any portion thereof, shall be punished with a
fine not exceeding ten thousand pesos or imprisonment not exceeding six years, or
both, in the discretion of the court. If the offender is a government official or
employee, he shall, in addition, be dismissed from the service with prejudice to
reinstatement and with disqualification for election or appointment to any public
office.
SECTION 2F.04. Provincial Assessor to Furnish Provincial/Municipal

Treasurer with Assessment Rolls. — The Provincial Assessor or his duly authorized
municipal assessor shall prepare and submit to the Provincial Treasurer and to the
Municipal Treasurer of the municipality where the property is located, on or before
the thirty first (31st) day of December each year, an assessment roll containing a list
of all persons whose real properties have been newly assessed or reassessed and the
value of such properties.
SECTION 2F.05. Notice of Time for Collection of Tax. — It shall be the duty
of the Municipal Treasurer to post the notice of the dates when the tax may be paid
without interest at a conspicuous and publicly accessible places at the municipal
building. Said notice shall likewise be published in a newspaper of general circulation
in the locality once a week for two (2) consecutive weeks.
The basic Real Property Tax and additional SEF tax shall be due and
collectible on or before the thirty-first day of March of each year.
SECTION 2F.06. Payment of Real Property Tax in Installments. — The

owner of the real property or the person having legal interest therein may pay the
basic real property tax and the additional tax for the SEF due thereon without interest
in four (4) equal installments, the first installment to be due on, or before the
thirty-first (31st) of March; the second installment, on or before the thirtieth (30th) of
June; the third installment on or before the thirtieth (30th) of September; and the last
installment, on or before the thirty-first (31st) of December.
Payments of real property tax shall first be applied to prior years of

delinquencies, interests and penalties, if any, and after said delinquencies are settled
tax payments may be credited for the current period.
SECTION 2F.07. Tax Discount for Advanced Payment. — If the basic real
property tax and the additional tax accruing to the SEF are paid on time or in advance
in accordance with the prescribed schedule of payments as provided under Section
2F.06 installments, the taxpayer shall be granted a tax discount of ten percent (10%)
for prompt payment. Provided, however, that the above discount shall only be granted
to properties without any delinquency as of January 1st of the year that the discount is
claimed.
"Prompt payment" of taxes and fees refer to those collected after they have
accrued but made on or before the end of the first quarter of the year concerned.
SECTION 2F.08. Payment under Protest. — In case of payments under

protest, there shall be annotated on the tax receipts the words, "paid under protest."
The protest in writing must be filed within thirty (30) days from payment of the tax to
the Provincial Treasurer, who shall decide the protest within sixty (60) days from
receipt, subject however, to the following conditions:
(a) No protest shall be entertained unless the taxpayer first pays the
tax.
(b) The tax or a portion thereof paid under protest shall be held in trust
by the Municipal Treasurer. However, fifty percent (50%) of the
tax paid under protest shall be distributed in accordance with
Section 2G.01 of this ordinance.
(c) In the event the protest is finally decided in favor of the taxpayer
the amount of a portion of the protested shall be refunded to the
protestant, or applied as tax credit against his existing or future tax
liability.
(d) In event that the protest is denied, or upon the lapse of the sixty
days period, the taxpayer may appeal to the Board of Assessment
Appeals of the Province by filing a petition under oath in the form
prescribed for the purposed, together with copies of documents
submitted on support of the appeal.
SECTION 2F.09. Repayment of Excessive Collections. — When an

assessment of the basic real property, or any other tax levied under this Ordinance, is
found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the
taxpayer may file a written claim for refund or credit for taxes and interests with the
Provincial Treasurer within two (2) years from the date the taxpayer is entitled to such
reduction or adjustment.
The provincial treasurer shall decide the claim for tax refund or credit within
sixty (60) days from receipt thereof. In case the claim for tax refund or credit is
denied, the taxpayer may avail of the remedies as provided in this Article.
SECTION 2F.10. Notice of Delinquency in the Payment of the Real Property

Tax. —
(a) When the real property tax or any other tax imposed under this
ordinance becomes delinquent, the Provincial or Municipal
Treasurer shall immediately cause a notice of delinquency to be
posted at main entrance of provincial capitol/municipal hall in a
publicly accessible and conspicuous place in each barangay of the
municipality where the property is located, the notice of
delinquency shall be published once a week for two (2)
consecutive weeks, in a newspaper of general circulation in the
province/municipality concerned.
(b) The Notice of Delinquency shall specify the date upon which the
tax became delinquent and shall state that personal property may
be distrained to effect payment. It shall likewise state that any time
before the distraint of personal property, payment of tax with
surcharges, interest and penalties may be made in accordance with
the next following section and unless the taxes, surcharges and
penalties are paid before the expiration of the year for which the
tax is due, except when the notice of assessment or a special levy
is contested administratively or judicially, the delinquent real
property will be sold at public auction and the title to the property
will be vested in the purchaser, subject however, to the right of the
delinquent owner of the property or any person having interest
therein to redeem the property within one (1) year from the date of
sale.
SECTION 2F.11. Interest of Unpaid Real Property Tax. — In case of failure

to pay the basic real property tax or any other tax levied under this Ordinance upon
the expiration of the periods provided for in Section 2F.06 hereof, or when due, as the
case may be, the taxpayer shall be subjected to the payment of interest at the rate of
two (2%) per month on the unpaid amount or a fraction thereof, until the delinquent
tax shall have been fully paid, provide, however, that in no case shall the total interest
on the unpaid tax or portion thereof exceed thirty-six (36) months.
SECTION 2F.12. Remedies for the Collection of Real Property Taxes. — The
collection of the delinquent real property taxes or any other levied under this
ordinance shall be enforced through any or all the remedies and procedural guidelines
provided hereunder Sections 256 through 267 of the Local Government Code of
1991, as clarified under Articles 348 thru 359 of the Implementing Rules and
Regulations. These remedies are cumulative, simultaneous and unconditional, that is,
any or all of the remedies or combination thereof may be resorted to and the use or
non-use of one remedy shall not be a bar against the institution of the others. Formal
demand for the payments of the delinquent taxes and penalties need not be made
before any of such remedies may be restored to; notice of delinquency as required in
Section 2F.10 hereof shall be sufficient for the purpose. SDAaTC
SECTION 2F.13. What Shall Prevent the Sale at Public Auction. — The
public auction of the real property with unpaid taxes, shall only be stopped upon full
payment of the real property taxes including all interest and penalties therein, or upon
the issuance by a court of competent jurisdiction of a temporary restraining order
and/or permanent injunction against the Province, or by the acceptance by the
taxpayer of a compromise to be offered by the Provincial Treasurer.
SECTION 2F.14. Acceptance of Offer of Compromise of Provincial

Treasurer. — The taxpayer may prevent the sale of his property in public auction by
accepting the offer of compromise of the Provincial Treasurer, which shall be as
follows, to wit:
a) Payment of twenty-five percent (25%) of the total unpaid taxes

including interest and penalties;
b) Execution of a notarized promissory note promising to pay the

balance of seventy-five percent (75%) in twelve (12) equal
monthly installment payments, including all interest and penalties;
and
c) The issuance by the taxpayer of an Irrevocable Special Power of

Attorney in favor of the Provincial Treasurer, authorizing him to
sell his real property at public auction without need of notice to
him, upon his non-payment of any of the installment payments
provided in the Promissory Note.
SECTION 2F.15. Local Government's Lien. — The basic Real Property Tax
and any other tax levied under this ordinance constitute a lien on the property subject
to tax, superior to all liens, charges, or encumbrances in favor of any person
irrespective of the owner or possessor thereof, enforceable by administrative or
judicial action, and may only be extinguished upon payment of the tax and related
interests and expenses.
SECTION 2F.16. Levy on Real Property. — After the expiration of the time
required to pay the basic real property tax or any other tax levied under this Title, real
property subject to such tax may be levied upon through the issuance of a warrant on
or before, or simultaneously with, the institution of the civil action for the collection
of the delinquent tax. The Provincial or city Treasurer, or a Treasurer of a
Municipality, when issuing a warrant of levy shall prepare a duly authenticated
certificate showing the name of the delinquent owner of the property or person having
legal interest therein, the description of the property, the amount of tax due and the
interest thereon. The warrant shall operate with the force of a legal execution
throughout the province. The warrant shall be mailed to or served upon the delinquent
owner of the real property or person having legal interest therein, or in case he is out
of the country or cannot be located, to the administrator or occupant of the property.
At the same time, written notice of the levy with the attached warrant shall be mailed
to or served upon the assessor and the Registrar of Deeds of the province or
municipality where the property is located, who shall annotate the levy on the tax
declaration and certificate of title of the property, respectively.
The levying officer shall submit a report on the levy to the sanggunian
concerned within ten (10) days after receipt of the warranty by the owner of the
property or person having legal interest therein.
SECTION 2F.17. Penalty for Failure to Issue and Execute Warrant. —

Without prejudice to criminal prosecution under the Revised Penal Code and other
applicable laws, the Provincial Treasurer who fails to issue or execute the warrant of
distraint or levy after the expiration of the time prescribed, or who is found guilty of
abusing the exercise thereof by competent authority shall automatically dismissed
from the service after due noticed and the hearing.
SECTION 2F.18. Advertisement and Sale. — Within thirty (30) days after
levy, the Provincial Treasurer shall proceed to publicly advertise for sale or auction
the property or a usable portion hereof as may be necessary to satisfy the claim and
cost of sale and such advertisement shall cover a period of at least thirty (30) days. It
shall be effected by posting a notice at the main entrance of the municipal building or
city hall, and in public and conspicuous place in the barangay where the real property
is located, and by publication once a week for three (3) weeks in a newspaper of
general circulation in the province, city or municipality where the property is located.
The advertisement shall contain the amount of taxes, fees, or charges, and penalties
due thereon, and the time and place of sale, the name of taxpayer against whom the
taxes, fees, or charges are levied, and short description of the property to be sold. At
any time before the date fixed for the sale, the taxpayer may stay the proceedings by
paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale
shall proceed and shall be held either at the main entrance of the provincial building
or on the property to be sold, or at any other place as determined by the Provincial
Treasurer conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the Provincial Treasurer or his deputy
shall make a report of the sale to the Sangguniang Panlalawigan, and which shall
form part of his records. After consultation with the Sanggunian, the Provincial
Treasurer shall make and deliver to the purchaser and setting out the exact amount of
all taxes, fees, charges, and related surcharges, interest, or penalties. Provided,
however, that any excess in the proceeds of the sale over the claim and cost of sales
shall be turned over to the owner of the property. The Provincial Treasurer may, by a
duly approved ordinance, advance, an amount sufficient to defray the costs of
collection by means of the remedies provided for in this Ordinance, including the
preservation or transportation, in case of personal property, and the advertisement and
subsequent, sale in cases of personal and real property including improvements
thereon.
SECTION 2F.19. Redemption of Property Sold. — Within one (1) year from
the date of sale, the delinquent taxpayer or his representative shall have the right to
redeem the property upon payment to the Provincial Treasurer of the total amount of
taxes, fees, or charges, and related surcharges, interests or penalties from the date of
delinquency to the date of sale, plus interest of not more than two percent (2%) per
month on the purchase price from the date of redemption. Such payment shall
invalidate the certificate of sale issued to the purchaser and the owner shall be entitled
to a certificate of redemption from the Provincial Treasurer of his deputy.
The Provincial Treasurer or his deputy, upon surrender by the purchaser of the
certificate of sale previously issued to him, shall forthwith return to the latter the
entire purchase price paid by him plus the interest of not more than two percent (2%)
per month herein provided for, the portion of the cost of sale and other legitimate
expenses incurred by him, and said property thereafter shall be free from the lien of
such taxes, fees or charges, related surcharges, interests, and penalties.
The owner shall not, however, be deprived of the possession of said property
and shall be entitled to the rentals and other income thereof until the expiration of the
time allowed for its redemption.
SECTION 2F.20. Final Deed to Purchaser. — In case the taxpayer fails, to
redeem the property as provided herein, the Provincial Treasurer shall execute a deed
conveying to the purchaser so much of the property that has been sold, free from
liens, of any taxes, fees, charges, related surcharges, interests, and penalties. The deed
shall succinctly recite all the proceedings upon which the validity of the sale depends.
SECTION 2F.21. Purchase of Property by the Province for Want of Bidder.

— In case there is no bidder for the real property advertised for sale as provided
herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or
charges, related surcharges, interests, penalties and costs, the Provincial Treasurer
conducting the sale shall purchase the property in behalf of the Province of Laguna to
satisfy the claim within two (2) days thereafter shall make a report, of his proceedings
which shall be reflected upon the records of his office. It shall be the duty of the
Registrar of Deeds concerned upon the registration with his office of any such
declaration of forfeiture to transfer the title of the forfeited property to the Province of
Laguna without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his
representative, may redeem the property by paying to the Provincial Treasurer the full
amount of the taxes, fees, charges, and related surcharges, interests, or penalties, and
the costs of sale. If the property is not redeemed as provided herein, the ownership
thereof shall be fully vested on the Province of Laguna.
SECTION 2F.22. Resale of Real Estate Taken for Taxes, Fees, or Charges. —
The Sangguniang Panlalawigan may, by duly approved ordinance, and upon notice of
not less than twenty (20) days, sell and dispose of the real property acquired under the
preceding paragraphs at public auction. The proceeds of the sale shall accrue to the
general fund of the Province of Laguna.
SECTION 2F.23. Further Distraint or Levy. — Levy may be repeated if

necessary until full amount due, including all expenses, is collected.
SECTION 2F.24. Collection of Real Property Tax Through the Courts. —

The province may enforce the collection of the basic Real Property Tax or any other
tax levied under this Article by civil action in any court of competent jurisdiction. The
civil action shall be filed by the Provincial Treasurer within the period prescribed in
Section 2F.26 of this Code.
The delinquent basic Real Property Tax or any other tax levied under this
Article shall constitute a lawful indebtedness of the taxpayer to the Provincial
Government of Laguna. Collection of such indebtedness can be enforced through civil
action in any court of competent jurisdiction, as follows:
a) The Provincial Treasurer shall furnish the Provincial Attorney a
certified statement of delinquency who within fifteen (15) days
after the receipt, shall file the civil action in the name of the
province in the proper court of competent jurisdiction. The
jurisdiction of the court is determined by the amount sought to be
recovered exclusive of interest and costs.
b) In both cases, that is, where the claim is either cognizable by an

inferior court or by the Regional Trial Court, the Provincial
Treasurer shall furnish the Provincial Attorney the exact address of
the defendant where he may be served with summons.
SECTION 2F.25. Action Assailing Validity of Tax Sale. — No court shall

entertain any action assailing the validity of any sale at public auction of real property
or rights therein under this Article until the taxpayer shall have deposited with the
court the amount for which the real property was sold, together with interest of two
percent (2%) per month from the date of sale to the time of the institution of the
action. The amount deposited shall be paid to the purchaser at the auction sale if the
deed is declared invalid but it shall be returned to the depositor if the auction fails.
Neither shall any court declare a sale at public auction invalid by reason of
irregularities or informalities in the proceedings unless the substantive rights of the
delinquent owner of the real property or the person having legal interest therein have
been impaired.
SECTION 2F.26. Payments of Delinquent Taxes on Property Subject of

Controversy. — In any action involving the ownership or possession of, or succession
to real property, the court may, motu proprio, or upon representation of the
Provincial/Municipal Treasurer or his deputy, award such ownership, possession, or
succession to any party to the action upon payment to the court of taxes with interest
due on the property and all the other costs that may have accrued, subject to the final
outcome of the action.
SECTION 2F.27. Treasurer to Certify Delinquencies Remaining Uncollected.

— The Provincial/Municipal Treasurer or his deputy shall prepare a certified list of
all Real Property Tax delinquencies which remained uncollected or unpaid for at least
(1) year in his jurisdiction, and a statement of the reason or reasons for such
non-collection or non-payment and shall submit the same to the Sanggunian on or
before the thirty-first (31st) of December of the year immediately succeeding the year
in which the delinquencies were incurred with a request for assistance in the
enforcement of the remedies for collection provided therein.
SECTION 2F.28. Periods within Which to Collect Real Property Taxes. —

The basic Real Property Tax and any other tax levied under this Ordinance shall be
collected within five (5) years from the date they become due. No action for the
collection of the tax whether administrative or judicial, shall be instituted after the
expiration of such period. In case of fraud or intent to evade payment of the tax, such
action may be instituted for the collection of the same within ten (10) years from the
discovery of such fraud or intent to evade payment.
The period of prescription within which to collect shall be suspended for the
time during which:
1.) The local treasurer is legally prevented from collecting the tax;
2.) The owner of the property or the person having legal interest
therein request for re-investigation and executes a waiver in
writing before the expiration of the period within which to collect;
and
3.) The owner of the property or the person having legal interest
therein is out of the country or otherwise cannot be located.
G. DISPOSITION OF PROCEEDS
SECTION 2G.01. Distribution of Proceeds. — The proceeds of the basic Real

Property Tax, including interest thereon, and proceeds from the use, lease or
disposition, sale or redemption of property acquired at a public auction, and the fifty
percent (50%) of the tax paid under protest collected by the Provincial/Municipal
Treasurer shall be distributed as follows:
1. Provincial Share — Thirty five percent (35%) shall accrue to the

General Fund.
2. Municipality Share — Forty Percent (40%) to the general fund of

the Municipality where the property is located.
3. Barangay Share — Twenty five percent (25%) shall accrue to the

barangay where the property is located.
The share of each barangay shall be released directly to the Barangay

Treasurer on a quarterly basis within (5) days after the end of each quarter without
need of any further action, and shall be subject to any lien or hold-back for whatever
purpose subject to such rules as may be prescribed by the Commission on Audit
(COA) for the purpose.
SECTION 2G.02. Application of Proceeds of the Additional One Percent (1%)

SEF Tax shall be automatically released to the Local School Board (to be divided
equally between the Provincial and Municipal Boards) provided, however, that the
proceeds shall be allocated for the operation and maintenance of public schools,
construction and repair of school building facilities and equipment, educational
research, purchases of books and periodicals, and sports development as determined
and approved by the board.
SECTION 2G.03. Proceeds of the Tax on Idle Lands. — The proceeds of the
additional Real Property Tax on idle lands shall accrue to the general fund of the
Province.
SECTION 2G.04. Proceeds of the Special Levy. — The proceeds of the

special levy on lands benefited by public works, projects and other improvement shall
accrue to the general fund of the province. (Optional)
H. SPECIAL PROVISIONS
SECTION 2H.01. General Assessment Revision; Expenses Incident Thereto.

— The Sangguniang Panlalawigan shall provide the necessary appropriations to
defray the expenses incident to the general revision of Real Property Assessment.
All expenses incident to a general revision of Real Property Assessments shall,

by ordinance of the Sangguniang Panlalawigan, be apportioned between the province
and the municipality on the basis of the taxable area of the municipality where the
property is located.
The barangays may be required by the Sangguniang Panlalawigan to share in

the expenses to be incurred for the conduct of a general revision of real property
assessments.
SECTION 2H.02. Condonation or Reduction of Real Property Tax and

Interests. — In case of a general failure of crops or substantial decrease in the price of
agricultural or agri-based products, or calamity in the province, the Sangguniang
Panlalawigan, by ordinance passed prior to the first (1st) day of January of any year
and upon the recommendation of the Provincial Disaster Coordinating Council, may
condone or reduce, wholly or partially, the taxes and interest thereon for the
succeeding year or years in the municipality affected by the calamity.
SECTION 2H.03. Duty of Registrar of Deeds and Notaries Public to Assist the
Provincial Assessor. — It shall be the duty of the Registrar of Deeds and notaries
public to furnish the Provincial Assessor with copies of all contracts selling,
transferring or otherwise conveying, leasing or mortgaging real property received by,
or acknowledged before them.
SECTION 2H.04. Duty of Insurance Companies to Furnish Information to

Provincial Assessor. — Insurance companies are hereby required to furnish the
Provincial Assessor copies of any contract or policy insurance on buildings,
structures, and improvements insured by them or such other documents which may be
necessary for the proper assessment thereof.
SECTION 2H.05. Fees in Court Actions. — All courts actions, criminal or

civil, instituted at the instance of the Provincial Treasurer or Provincial Assessor
under the provisions of this Article shall be exempt from the payment of court and
sheriff's fees.
SECTION 2H.06. Fees in Registration of Papers or Documents on Sale of

Delinquent Real Property. — All certificates, documents and papers covering the sale
of delinquent property to the province, if registered in the Registry of Property, shall
be exempt from the documentary stamp tax and registration fees.
SECTION 2H.07. Sale and Forfeiture Before Effectivity of this Revenue Code.
— Tax delinquencies incurred, and sales and forfeitures of delinquent real property
effected before the effectivity of this Code shall be governed by the provisions of
applicable laws then in force.
I. GENERAL PENAL PROVISIONS
SECTION 2I.01. Penalties for Violation of Tax Ordinance. — Any person or

persons who violates any of the provisions of this ordinance or the rules or regulations
promulgated by authority of this Ordinance shall, upon conviction, be punished by a
fine of not less than One Thousand Pesos (P1,000.00) nor more than Five Thousand
Pesos (P5,000.00), imprisonments of not less than one (1) month nor more than six
(6) months, or both, by the discretion of the court.
If the violation is committed by any juridical entity, the President, General

Manager or individual entrusted with the Administration thereof at the time of the
Commission of the violation shall be held responsible or liable thereof.
Punishment by a fine or imprisonment as herein provided for shall not relieve
the offender from the payment of the tax, fee, or charge imposed under this
Ordinance.
ARTICLE II
Tax on Transfer of Real Property Ownership
SECTION 2.01. Tax on Transfer of Real Property Ownership. — There is

hereby imposed on the sale, donation, barter, or on any other mode of transferring
ownership or title of real Property Tax at the rate of Fifty percent (50%) of one
percent (1%) of the total consideration involved in the acquisition of the property is
the fair market value in case the monetary consideration involved in the transfer is not
substantial, whichever, is higher.
The fair market value as used herein shall be that reflected in the prevailing
schedule of fair market value enacted by the Sangguniang Panlalawigan.
SECTION 2.02. Exemption. — The sale, transfer or other disposition of real

property pursuant to RA 6657 shall be exempt from this tax.
SECTION 2.03. Duty to Pay the Tax and Time of Payment. — It shall be the
duty of the seller, donor, transferor, executor or administrator to pay the Provincial
Treasurer the tax herein imposed within sixty (60) days from the date of execution of
the deed or from the date of the property owner's death.
SECTION 2.04. Administrative Provisions. —
(a) The Registrar of Deeds of the Province shall, before registering

any deed, require the presentation of the evidence of payment of
this tax.
(b) The Provincial Assessor shall likewise make the same requirement
before cancelling an old tax declaration and issuing a new one.
(c) Notaries Public shall furnish the Provincial Treasurer with a copy
of any deed transferring ownership or title to any real property
within thirty (30) days from the date of notarization.
ARTICLE III
Tax on Business of Printing and Publication
SECTION 2.05. Tax on Business of Printing and Publication. — There is

hereby imposed a tax on the business of persons engaged in the printing and/or
publication of books, cards, posters, leaflets, handbills, certificates, receipts,
pamphlets, and others of similar nature, at the rate of fifty percent (50%) of one
percent (1%) of the gross annual receipts for the preceding calendar year.
SECTION 2.06. Tax on Newly Started Business. — In the case of a newly

started business the tax shall be one-twentieth (1/20) of one percent (1%) of the
capital investment. In the succeeding calendar year, regardless of when the business
started to operate, the tax shall be based on the gross receipts for the preceding
calendar year, or any fraction thereof, as provided herein.
SECTION 2.07. Exemption. — The receipts from the printing and/or

publishing of books or other reading materials prescribed by the Department of
Education, Culture and Sports as school texts or references shall be exempt from the
tax herein imposed. SDHTEC
SECTION 2.08. Time of Payment. — The tax imposed in this article shall be
due and payable in quarterly installment to the Provincial Treasurer, within the first
twenty (20) days following each quarter.
SECTION 2.09. Administrative Provision. — No permit shall be issued to a

person engaged in the business of printing or publication unless he presents
certification from the authorized representative of the Governor that all safety
regulations in connection with the installation of the printing machines have been
complied with.
ARTICLE IV
Franchise Tax
SECTION 2.10. Franchise Tax. — There is hereby imposed a tax on

business enjoying a franchise, at a rate of fifty percent (55%) *(1) of one percent (1%)
of the gross annual receipts, which shall include both each sales and sales on account
realized during the preceding calendar year within this province, excluding the
territorial limits on any city located in the province.
SECTION 2.11. Tax on Newly Started Business. — In the case of a newly

started business, the tax shall be one-twentieth (1/20) of one percent (1%) of the
capital investment. In the succeeding calendar year, regardless of when the business
started to operate, the tax shall be based on the gross receipts for the preceding
calendar year, or any fraction thereof as provided herein.
SECTION 2.12. Exemptions. —
(a) This tax shall not imposed on business as enjoying franchise

operating within the territorial jurisdictions of (any highly
urbanized or component city located within the province).
(b) The term businesses enjoying franchise shall not include holders of
certificates of public convenience for the operation of public
vehicles for reason that such certificates are not considered as
franchises.
SECTION 2.13. Time of Payment. — The tax imposed in this article shall be
payable to the Provincial Treasurer, within the first twenty (20) days of January
following the end of the preceding calendar year. In the case of a newly started
business, the owner or operator of the business shall pay the corresponding tax
prescribed in Section 2.11 before the business starts to operate.
ARTICLE V
Tax on Sand, Gravel and Other Quarry Resources
SECTION 2.14. Tax on Sand, Gravel and Other Quarry Resources. —

There is hereby imposed a tax of ten percent (10%) of the fair market value in this
province per cubic meter of ordinary stones, sand, gravel, earth, and other quarry
resources, such as but not limited to marble, granite, volcanic cinders, basalt, tuff and
rock phosphate, extracted from the public lands or from the beds of seas, lakes, rivers,
streams, creeks, and other public waters within the territorial jurisdiction of the
Province of Laguna.
SECTION 2.15. Determination of Fair Market Value. — For purposes of

establishing the fair market value per cubic meter of sand, gravel and other quarry
resources on an annual basis, a committee is hereby created composed of:
Provincial Treasurer — Chairman
Provincial Engineer — Member
Provincial Planning Development Coordinator — Member
Provincial Assessor — Member
In establishing the fair market value per cubic meters of sand, gravel and other
quarry resources, the committee should take into consideration the prevailing market
prices of sand, gravel and other quarry resources at the point of extraction, the cost of
extraction, and the prevailing fair market value of the same materials in the cities,
municipalities, and provinces adjacent to this province.
SECTION 2.16. The Prevailing Fees of Market Values of Quarry Resources

are as follows:
Kind of Quarry Resources Prevailing Fair Market Values

1. Sand P200.00/cu.m.
a. river sand
b. washed sand
2. Boulders/Ordinary Stones P200.00/cu.m.
3. Gravel P240.00/cu.m.
4. Selected Borrow (banda y panda) P120.00/cu.m.
5. Volcanic Cinder (Black and Red) P140.00/cu.m.
6. Top Soil/Filling Materials P80.00/cu.m.
SECTION 2.17. Exemptions. — Any government agency which has been

granted a gratuitous permit to extract the above-mentioned materials for the purpose
of governmental projects within the Province of Laguna shall be exempt from the
payment of the tax herein prescribed.
SECTION 2.18. Time and Place of Payment. — The tax shall be due and
payable in advance to the Provincial Treasurer or his duly authorized representative,
or to the Municipal Treasurer of the place where the materials are to be extracted
upon issuance of the Governor's permit, before the materials are extracted.
SECTION 2.19. Permit to Extract Quarry Resources. — The permit to

extract sand, gravel and other quarry resources by small-scale quarry operators (5
hectares and below) shall be issued exclusively by the Provincial Governor.
A duly accomplished permit application form should be filed together with the
required documents to the Provincial Environment and Natural Resources Office and
the following fees paid to the Provincial Treasurer's Office, to wit:
a) Application for Approved Industrial Sand &
Gravel and other Mining Permits under MGB
jurisdiction.
1) Filing/Renewal Fee P10,000.00/application
2) Registration Fee P5,000.00/permit
b) Application for Small Scale Mining Permit
Filing/Renewal Fee P2,000.00/application
Registration Fee P5,000.00/permit
c) Registration/Miscellaneous Documents &
Related Service
All other instruments affecting P1,000.00/instrument
Mining rights
Letter request for certification P50.00/certification
Request for certified P40.00/document plus
Xerox copy P5.00/page
d) Verification/evaluation of applied or P2,000.00/man/day
Provided mining contract/permit area that the
minimum charge is P6,000.00
SECTION 2.20. Collection and Sharing of Proceeds. — The taxes collected

by the Municipal Treasurer under this Article shall be remitted by him to the
Provincial Treasurer within fifteen (15) days from receipt of said fees.
The proceeds of the tax on sand, gravel, and other quarry resources shall be
distributed as follows:
(1) Province — Thirty Percent (30%)
(2) Component City or Municipality where the sand, gravel, and other
quarry resources are extracted Thirty percent (30%)
(3) Barangay where the sand, and other quarry resources are extracted
— Forty percent (40%)
SECTION 2.21. Administrative Provisions. — (a) The permit to extract

sand, gravel and other quarry resources shall be issued exclusively by the Provincial
Governor. Failure to carry delivery receipt issued by Office of the Provincial
Treasurer shall constitute a fine of One Hundred Pesos (Php100.00) for every cubic
meter of the mineral being transported.
SECTION 2.22. Illegal Transport of Quarry Materials. — The following

prohibited acts are deemed illegal transport.
a. Absence or failure to carry Delivery Receipt (DR) countersigned

by the Provincial Mining Regulatory Board (PMRB) Chairman,
Provincial Treasurer and PG-ENRO or their duly authorized
representative while transporting sand, gravel, boulders and other
quarry materials.
b. Absence or failure to carry One Transport Permit (OTP) while

transporting non-processed mineral ores.
c. Use of expired or outdated DR or OTP.
d. Use of DR more than one.
e. Failure to issue DR, issuing fraudulent DR or use fraudulent DR or

OTP.
SECTION 2.23. Illegal Extraction of Quarry Materials. — The following

shall be deemed illegal extraction.
a. Extraction or removal or sale of quarry materials outside the

permitted area.
b. Extraction or removal of quarry materials in excess of allowable

quantity specified in the permit.
c. Extraction or removal of sand, gravel, boulders or other loose and

unconsolidated materials from its source without a permit duly
issued.
d. All activities in Item a, b, c shall be furnished/disseminated to the

Barangay Chairman of different municipalities and cities of
Laguna.
SECTION 2.24. Fines and Penalties for Sections 2.22 and 2.23. —
First Offense — A fine of Five Thousand Pesos (Php5,000.00) per violation

shall be imposed upon the offender.
Second Offense — A fine of Five Thousand Pesos (Php5,000) per violation
shall be imposed upon the offender without prejudice to the confiscation or forfeiture
of conveyance, implements and quarry materials.
Third Offense — A fine of Five Thousand Pesos (Php5,000) per violation upon
the offender without prejudice to the confiscation or forfeiture of conveyance, its
implements and quarry materials and filing of appropriate case in court.
In any event that the quarry permittee, or its contractor or sub-contractor shall
commit violation of any of the prohibited acts enumerated in the preceding two
sections, aside from imposing fines and penalties upon them, a cease and desist order
shall be issued by the Governor. Likewise, the same shall rehabilitate the area without
prejudice to filing of appropriate case in court.
SECTION 2.25. Implementation. — The Provincial Environment and

Natural Resources Office (PG-ENRO) together with the Provincial Treasurer's Office
and all LGUs of different municipalities and cities concerned shall ensure strict
compliance hereof. As such checkpoint shall be established in the strategic areas in
the province. Periodic stay in the quarry sales office shall likewise be conducted to
monitor transport of quarry materials.
Prior payment of fines and penalties to the Provincial Treasurer's Office,

seizure receipt shall be issued by the PG-ENRO to the offender.
ARTICLE VI
Professional Tax
SECTION 2.26. Imposition. — There is hereby imposed an annual

professional tax on each person engaged in the exercise or practice of his profession
requiring government examination, as follows:
THREE HUNDRED PESOS:
1. Lawyers
2. Medical Practitioners
3. Architects
4. Certified Public Accountants
5. Civil Engineers
6. Electrical Engineers
7. Chemical Engineers
8. Mechanical Engineers
9. Sanitary Engineers
10. Mining Engineers
11. Pharmacists
12. Medical Technologists
13. Marine Surveyors
14. Registered Master Plumbers
15. Registered Electrician
16. Veterinarians
17. Dentists
18. Optometrists
19. Opticians
20. Licensed Ship Masters
21. Marine Chief Engineers
22. Mechanical Plant Engineers, Junior Mechanical Engineers and

Certified Plant Mechanics
23. Agricultural Engineers
24. Geodetic Engineers
25. Electronics and Communication Engineers
26. Chief Motor Engineers
27. Master Mariners
28. Naval Architects
29. Sugar Technologists
30. Real Estate Brokers
31. Land Surveyors or Geodetic Engineers
32. Marine Second Engineers
33. Registered Nurse
34. Dietitians
35. Midwives
36. Chemists
37. Associate and Assistant Electrical Engineer
38. Marine Officers
39. Therapists
40. Other professions requiring government examination
SECTION 2.27. Exemption. — Professionals exclusively employed in the

government shall be exempt from the payment of this tax.
SECTION 2.28. Time of Payment. — The professional tax shall be payable

annually, on or before the Thirty-First (31st) day of January of each year to the
Provincial Treasurer (or to the Municipal Treasurer.) Any person first beginning to
practice a profession after the month of January must, however, pay the full tax before
engaging therein. A line of profession does not become exempt even if conducted
with some other profession for which the tax.
SECTION 2.29. Place of Payment. — Every person legally authorized to

practice his profession in this province shall pay to the Provincial Treasurer (or to the
Municipal Treasurer of the Municipality where he maintains his principal office).
A person who paid the professional tax in this province shall be entitled to
practice his profession in any part of the Philippines without being subjected to any
other national or local tax, likewise, or fee for the practice of such profession.
SECTION 2.30. Collection of Proceeds. — The Provincial Treasurer (or

municipal treasurer) shall collect the tax herein imposed. The Municipal Treasurer
shall remit the proceeds of the tax to the Provincial Treasurer within ten days (10)
following the end of the month of collection.
(a) The Provincial Treasurer (or municipal treasurer) before accepting

payment of the tax, shall require the presentation of the valid
Professional Licenses issued by the Professional Regulations
Commission and latest professional tax receipt.
(b) Any individual or corporation employing a person subject to the

professional tax shall require the payment of that person of the tax
on his profession before employment and annually thereafter.
(c) Any person subject to the professional tax shall write in deeds,
receipts, prescriptions, reports, books of account, plans and
designs, surveys and maps, as the case may be, the number of the
official receipt issued to him.
(d) For the purpose of collecting the tax, the Provincial Treasurer or
his duly authorized representative shall require from such
professional his current annual registration cards issued by a
competent authority before accepting payment of their professional
tax for the current year.
(e) Professionals exclusively employed in the government shall be

exempt from the payment of this tax.
ARTICLE VII
Amusement Tax
SECTION 2.32. Amusement Tax. — "There is hereby imposed an

amusement tax from the proprietors, lessees or operators of theaters, cinemas, concert
hall, circuses, boxing stadia, cockpits, resorts or swimming pools including private
pools charging fees from the public, and other places of amusement at the rate of ten
(10%) percent of the receipts from admission fees."
SECTION 2.33. Manner of Computation of Tax. — In the case of the

theaters or cinemas, the tax shall first be deducted and withheld by the proprietors,
lessees, or operators and pay to the Provincial Treasurer or his authorized
representative before the gross receipts are divided between said proprietors, lessees,
or operators and the distributors of the cinematographic films.
In the case of the itinerant operators of similar modes of amusement, the tax
herein prescribed shall be paid immediately after the last full performance of the day,
if the same takes place within office hours, or the day next following the business
day.
SECTION 2.34. Exemption. — The holding of operas, concerts, dramas,

recitals, painting and art exhibitions, flower shows, musical programs, literary and
oratorical presentations, except pop, rock or similar concerts shall be exempted from
the payment if the tax herein imposed. HESIcT
SECTION 2.35. Time and Place of Payment. — The amusement tax on

admission herein imposed shall be due and payable by the proprietor, lessee or
operator concerned, within the first twenty (20) days of the month next following that
for which they are due to the Provincial Treasurer before the gross receipts are
divided between the proprietors, lessees, or operators, and the distributors of the
cinematographic films.
In the case of itinerant operators of similar modes of amusement, the tax

herein, prescribed shall be paid immediately after the last full show or performance.
SECTION 2.36. Sharing of Proceeds. — The proceeds from the amusement

tax shall be shared equally by the province and municipality where such amusement
places are located.
SECTION 2.37. Surcharges, Interests, and Penalties for Failure to File

Return or Filing of Fraudulent Return. — Failure to file a return or filing a fraudulent
shall subject the taxpayer to a surcharge of twenty-five percent (25%) of the original
amount of fee and/or tax due, such surcharge to be paid at the same time and in the
same manner as the original fee and/or tax due, without prejudice to the imposition of
other penalties prescribed in the Code.
SECTION 2.38. Administrative Provisions. — (a) Filing of Return — Upon

payment of the tax due, the proprietors, lessees, or operators of theaters, cinemas,
concert halls, circuses, boxing stadia, and other places of amusement, shall attach a
true and complete sworn return showing the gross receipts from admission fees during
the preceding month.
(a) Form of tickets — The proprietor, lessee or operator of an
amusement place where payment of a fee is required for
admission, shall provide for himself with tickets which shall be
serially numbered indicating therein the name of the amusement
place and the admission price. The serial number must be printed
on both ends of the tickets such that when divided into two upon
being presented for admission, the serial number shall appear on
both parts. The gate-keeper shall drop one-half of the torn tickets
in a locked box or receptacle and the other half to be returned to
the customer. The box or receptacle shall only be opened in the
presence of a representative from the Office of the Provincial
Treasurer.
(b) Registration of tickets — All admission tickets which shall be sold

to the public must first be registered with the Office of the
Provincial Treasurer and shall be stamped with the seal of said
office. It shall be unlawful for any proprietor, operator or lessee of
an amusement place to keep in his possession or have unregistered
tickets in the amusement place.
(c) Verification of tickets — The Provincial Governor or Provincial

Treasurer shall, whenever they deem it necessary for the good of
the service, post their duly authorized inspectors at the gates of
amusement places for the purpose of verifying all tickets sold
thereat.
Said duly authorized inspectors shall have access to all admission

tickets being sold to the public from opening time of the
amusement place up to the closing time.
(d) Advance Deposit of the Estimated 15% Amusement Tax of all

promoters, proprietors, lessees and operators holding concerts and
other related shows in the province — The Advance Deposit for
the 15% Amusement fax shall be collected from the promoters,
proprietors, lessees and operators of such concerts or shows based
on the cash equivalent of the total registered admission tickets.
This representation is being made to preclude the holding of concerts and

related shows in the area of jurisdiction wherein promoters do not pay the correct
amount of amusement taxes for no apparent reasons.
ARTICLE VIII
Annual Fixed Tax for Every Delivery Truck, Van or Any Motor Vehicle of
Manufacturers or Producers, Wholesalers, Dealers or Retailers in Certain Products
SECTION 2.39. Annual Fixed Tax for Every Delivery Truck, Van or Any
Motor Vehicle of Manufacturers or Producers, Wholesalers, Dealers or Retailers in,
Certain Products. — There is hereby imposed an annual fixed tax for every truck, van
or any motor vehicle used by manufacturers, producers, wholesalers, dealers or
retailers, in the delivery or distribution of distilled spirits, fermented liquors, soft
drinks, cigars and cigarettes, and other products determined by Sangguniang
Panlalawigan as mentioned below to sales outlets, or consumers, whether directly or
indirectly, within the province in the amount of P500.00 and P50.00 for the cost of
sticker.
— Distilled spirits, fermented liquors, softdrinks;
— Cigar and cigarettes;
— Bakery products, Burger, Candies, Foods Catering Services,

Snacks & Junk Foods, Foods Processing Biscuits, Noodle
products, Hotdogs, sausages, Ready-to-Eat Meals;
— Tire Industries, Fiberglass, Pulp spunyarn, Spareparts and

accessories of all type of vehicles, Auto Supplies;
— Footwear Industries, Shell crafts, Rug and Carpets, Shoes, Bags,

Leather Products, Handicrafts, Native Products;
— General Merchandise, Groceries, Dry Goods, Ready-to-wear

dresses;
— Construction Materials, Hardware, Sand and Gravel, Ready Mix

Concrete, Aggregates, Volcanic Cynders, selected Borrow Rock
Lime, Cement, Marbles, Ceramics Industries;
— Paper products; AcICHD
— Fertilizers, Agricultural and Veterinary products, feeds;
— Ice, Mineral Water, Milk, Cultured Milk, Yeast, Syrups and

Concentrates;
— Industrial Gases Petroleum gas, Liquefied Petroleum gas,
Industrial Chemicals, Oxygen Acetylene and other related
products;
— Appliances, furnitures, kitchenware, glassware, upholstery

supplies;
— Livestock, Chickens, Pigs, Fruits, Vegetables, Fish and Seafoods,

Sugar, Sugar farming, Agribusiness, Eggs and poultry products;
— Metal Fabrication, Iron Works and Aluminum Industry;
— Soaps and Detergent;
— Paints, thinners, epoxy and rugby;
— Drugs, Medicines, Pharmaceutical Products;
— Woods, Cocolumber, Lumber.
SECTION 2.40. Exemption. — The manufacturers, producers, wholesalers,

dealers and retailers referred to in the preceding sections shall be exempt from the
payment of the peddlers tax in the sale of any merchandise or article of commerce
imposable by the municipalities.
SECTION 2.41. Time and Place of Payment. — The tax imposed in this
Article shall accrue on the first day of January and shall be paid to the Provincial
Treasurer within the first twenty (20) days of January.
SECTION 2.42. Administrative Provisions. — Before manufacturers or

producers, wholesalers of, dealers or retailers, mentioned in this Article shall be
allowed to engage in their business in the Province of Laguna, they shall first secure a
Governor's permit, renewable annually, as required, and pay the tax prescribed in this
Article.
SECTION 2.43. Authority of the Provincial Treasurer. — The Provincial

Treasurer is hereby authorized to devise and implement such rules or system as may
be necessary and proper to facilitate the identification of trucks, vans or motor vehicle
subject to annual fixed tax under this ordinance including but not limited to the use of
"stickers" or other devise for identification.
CHAPTER III
Provincial Permit and Regulatory Fees
ARTICLE I
Governor's Permit Fees
SECTION 3.01. Imposition of Fees. — There shall be an annual fee to be

collected for the issuance of a Governor's permit from every person that shall conduct
a business or pursue an undertaking, as follows:
Permit Fee
1. On manufacturers or producers, Php100.00

wholesalers of, or dealers or retailers, in
distilled spirits, fermented liquors, soft
drinks, cigars and cigarettes and such other
products, delivering or distributing their
products to sales outlets, or selling to
consumers, whether directly or indirectly
within the province using delivery trucks or
vans
2. Film Making
a. For local films Php30,000.00 per day
b. For foreign films Php50,000.00 per day
3. On a business with franchise Php500.00
4. On proprietors, lessees, or operators of Php500.00

amusement places
5. On extraction of sand, gravel and other Php500.00

quarry resources
The permit fee is payable for every separate business or undertaking, and one
line of business or undertaking, it does not become exempt by being conducted with
some other business or undertaking for which the permit fee has been paid.
The province may impose and collect regulatory fees and charges, but such
fees and charges shall only commensurate to the cost of issuing the license or permit
and the expenses incurred in the conduct of the necessary inspection or surveillance.
SECTION 3.02. Time of Payment. — The fee imposed herein shall accrue on
the first day of January of each year as regards subjects then liable therefore. The fee
shall be paid within the first twenty (20) days of January to the Provincial Treasurer
or to any of his deputies before any business or undertaking can be lawfully begun or
pursued.
(a) Scope of Authority. — Unless otherwise provided by law, the

Provincial Governor shall regulate business and undertaking
subject to the payment of the permit fee and he shall prescribe
rules and regulations as to the mode or manner in which they shall
be conducted.
(b) Application for permit; false statements. — A written application

on a prescribed form shall be made and submitted to the Provincial
Governor. The application shall state the name, residence and
citizenship of the applicant, a full description of the business, the
particular place where the same shall be conducted, and such other
pertinent information or data as may be required.
The permit shall be granted only if (1) the applicant therefore has
no unsettled tax obligation whatsoever to the provincial
government; (2) zoning regulations and/or safety, health and other
requirements, if any, have been complied with; and (3) the
applicant is not disqualified under any provision of law ordinance
to establish or undertake the business or undertaking.
Any false statement deliberately made by the applicant shall

constitute a sufficient ground for denying or revoking the permit;
and the applicant may further be prosecuted and penalized in
accordance with the penalty provided in this Ordinance. Upon
approval of the application for a Governor's permit, two copies of
the application duly signed by the Governor shall be returned to
the applicant. One copy shall be presented to the Provincial
Treasurer as basis for the collection of the Governor's permit fee
and the corresponding tax, fee or charge due from the business or
undertaking.
(c) Issuance of permit; Content. — The Governor's permit shall be

issued by the Provincial Governor upon the presentation of receipt
on the payment of the Governor's permit fee and the corresponding
tax, fee, or charge, if any due from the business or undertaking.
caITAC
The Provincial Treasurer shall be furnished a copy of the approved

permit.
Every permit issued in accordance with this Chapter must show the
name of the applicant, his nationality, marital status, and address,
nature of its organization, whether a sole proprietorship,
corporation, partnership, etc., location of the business, the nature
and kind of permit, date of issue and expiration thereof, and such
other information or date as may be necessary.
The Provincial Governor shall, upon representation of satisfactory

proof that the original of the permit has been lost, stolen, or
destroyed, issue a duplicate of the permit upon payment of a fee of
one hundred pesos (P100.00) for each duplicate issued.
(d) Duration and renewal of permit. — The Governor's permit shall be

granted for a period of not more than one (1) year and shall expire
on the thirty-first day of December following the date of issuance
thereof unless provoked or surrendered earlier.
The permit issued shall be renewed every year within the first
twenty (20) days of January. It shall have a continuing validity
only upon renewal thereof and payment of the corresponding fee.
(e) Posting of Permit. — Every permittee shall keep his permit posted
at all time in a conspicuous place in his place of business or office,
he shall keep the permit in his person. The permit shall
immediately be produced upon demand by the Provincial
Governor, the Provincial Treasurer, or their duly authorized
representatives.
(f) Revocation of permit. — When a person doing business or

engaging in an activity under the provision of this Ordinance
violates any provision of this Chapter, refuses to pay an
indebtedness or liability to the province; abuses his privilege to do
business or pursue an activity in the province to the injury of the
public morals or peace; or when a place where such business or
undertaking is being conducted becomes a nuisance or is permitted
to be used as a resort for disorderly characters, criminals, or
women of ill repute, the Provincial Governor may after
investigation revoke the Governor's permit. Such revocation shall
operate to forfeit all sums which may have been paid with respect
of said privilege, in addition to the fines and imprisonment that
may be imposed by the Court for the violation of any provision of
this Ordinance governing the establishment and maintenance of
business or the conduct of activities and to prohibit the exercise
thereof by the person whose privilege is to be revoked until
restored by the Provincial Board.
(g) Expiration upon revocation or surrender. — Every permit shall

cease to be in force upon revocation, or surrender thereof.
Every person holding a permit shall surrender the same upon its
revocation, or upon closure of the business or discontinuance of an
undertaking for which the permit was issued. The business shall be
deemed finally closed only upon payment of all taxes, fees, or
charges due thereon.
CHAPTER IV
Service Fees
ARTICLE I
Secretary's Fees
SECTION 4.01. Imposition of Fees. — The following fees shall be collected

the from every person requesting for the issuance of a copy of an official record or
document from the offices of the Provincial Government of Laguna.
A. Certification Fee
(a) For every 100 words or fraction thereof, typewritten (not

including the certificate any notation) — P50.00
(b) Where the copy to be furnished is in printed form, in whole
or in part, for each page — 50.00
(c) For each certificate of correctness (with seal of office)

written on the copy or attached thereto — 50.00
(d) For certified copies of any paper, record, decree on entry of

which any person is entitled to demand and receive a copy
(in connection with judicial proceedings) for each 100
words — 50.00
(e) Xerox copy or any other copy produced by copying

machine, per page — 5.00
B. Miscellaneous (Provincial Assessor's Office Fees)
(a) Annotation fee for Transfer of New Ownership per Tax

Declaration — 50.00
(b) Verification fee per tax declaration — 50.00
(c) Appraisal fee per tax declaration — 500.00
(d) Inspection fee per visit request by owner for reassessment

of the property — 300.00
(e) Annotation fee — Mortgages, Cancellation, Bail Bond,

Adverse Claim — 50.00
SECTION 4.02. Exemption. — The fees imposed in this Article shall not be
collected for copies furnished to other offices and branches of the government for
official business, except for those copies required by the Court at the request of the
litigants, in which case charges shall be in accordance with the above schedule.
SECTION 4.03. Time and Manner of Payment. — The fees, imposed herein
shall be paid to the Provincial Treasurer at the time of the request, written or
otherwise, for the issuance of copies of official records and documents mentioned
herein.
SECTION 4.04. Administrative Provisions. — It shall be the duty of the

official in charge of issuing the copies of the documents and papers and certificates
specified in Section 4.01 to see that the corresponding fees have been paid and to
annotate the number, place and date of issue of the official receipt for the payment, as
well as the amount paid, at the bottom of said documents, papers and certificates.
SECTION 4.05. Documents Not Duty Issued. — Any document paper, or

certificate issued in violation of this Chapter shall not be considered as validly issued
and used for the intended purpose or purposes thereof.
ARTICLE II
Hospital Charges and Fees
SECTION 4.06. Imposition of Hospital Service Fees. — The following

schedule of fees is hereby imposed for services of facilities rendered by the nine (9)
District Hospitals of Laguna.
COST CENTERS LPH DJPRMDH PPL-SPC GJCMDH PPL-Bay MMH

WARD/DAY
CHARGES
Room and Board per 500.00 500.00 500.00 300.00 300.00
day charges Service
Ward (w/o AC)
Pay Ward
Pay Single 600.00 600.00 600.00
Ward (w/AC) 500.00
PHIC Room/Ward
(w/AC)
PHIC Room/Ward 500.00 500.00 500.00 400.00 300.00
(w/o AC)
CB Ward (Rooming In) 500.00 500.00 500.00 500.00 300.00

Consultation 50.00 50.00 50.00 50.00 50.00 50.00
Fee/Professional Fee
Private Room 4
(Single)
Without Aircon 600.00 700.00 750.00
With Aircon 700.00 1000.00 850.00 500.00
Pedia Pay 500.00
Intensive Care Unit 1500.00 1500.00 1500.00
Neonatal Intensive 500.00 500.00 500.00
Care
With Incubator 1000.00 1000.00 1000.00
Pediatric Intensive 500.00 500.00 500.00
Care
Consultation Fee 100.00 100.00 100.00 100.00 100.00 100.00
(E.R.)
Isolation Room 500.00 500.00 500.00 400.00 300.00 300.00
SPECIALTY UNIT
CHARGES
Operating Room
Major OR 3500.00 3500.00 3500.00 2250.00
Minor OR 1500.00 1500.00 1500.00 1350.00 1200.00 1200.00
Breech Extraction/Use 1300.00
of Delivery Rm.
Labor & Delivery 1500.00 1500.00 1500.00 1000.00 1000.00 1000.00
Room Fees
PROFESSIONAL
FEES
Daily visits (for 500.00-1000.0 Base on Base on
non-surgical cases) 0 relative unit relative unit
value scale of value scale of
PHIC PHIC
Surgeon Fee Base on Base on Base on
relative unit relative unit relative unit
value scale of value scale of value scale of
PHIC PHIC PHIC
Anesthesiologists Fee 30% of 1/3 of 1/3 of
Surgeon's Surgeon's Surgeon's
Professional Fee Fee
Fee to all
surgical
procedures
* Physician's
Professional
Fees are
based on the
RUV rates for
all operative
procedures
(minor and
major)
USE OF EQUIPMENT
Defibrillator 400.00/use 400.00/use 400.00/use 400.00/use 400.00/use 400.00/use
Doppler 50.00 50.00 50.00 50.00 50.00 50.00
Electro-Cautery 300.00/use 300.00/use 300.00/use 300.00/use 300.00/use 300.00/use
Cardiac Monitor 200.00/day 200.00/day 200.00/day 200.00/day 200.00/day 200.00/day
Oxygen 550/tank 550/tank 550/tank 550/tank 550/tank 550/tank
Nebulizer 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use
Suction 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use 50.00/use
X-RAY AND
RADIOLOGIC
CHARGES
Procedures
Abdomen 360.00 360.00 360.00 360.00 360.00 360.00
Supine/Upright
Ankle APL 200.00 200.00 200.00 200.00 200.00 200.00
Apico-Ordotic 200.00 200.00 200.00 200.00 200.00 200.00
Arm APL 200.00 200.00 200.00 200.00 200.00 200.00
Cervical APL 250.00 250.00 250.00 250.00 250.00 250.00
Chest AP Lateral 300.00 300.00 300.00 300.00 300.00 300.00
Chest Pedia Lateral 180.00 180.00 180.00 180.00 180.00 180.00
Chest PA 200.00 200.00 200.00 200.00 200.00 200.00
Elbow APL 200.00 200.00 200.00 200.00 200.00 200.00
Foot APL 200.00 200.00 200.00 200.00 200.00 200.00
Forearm APL 200.00 200.00 200.00 200.00 200.00 200.00
Hand APO 200.00 200.00 200.00 200.00 200.00 200.00
Knee APL 200.00 200.00 200.00 200.00 200.00 200.00
Leg APL 200.00 200.00 200.00 200.00 200.00 200.00
LSS APL 300.00 300.00 300.00 300.00 300.00 300.00
Pelvic 200.00 200.00 200.00 200.00 200.00 200.00
PNS 200.00 200.00 200.00 200.00 200.00 200.00
Shoulder 200.00 200.00 200.00 200.00 200.00 200.00
Skull APL 250.00 250.00 250.00 250.00 250.00 250.00
T-Cage 200.00 200.00 200.00 200.00 200.00 200.00
Thigh/APL 250.00 250.00 250.00 250.00 250.00 250.00
Wrist APL 200.00 200.00 200.00 200.00 200.00 200.00
Hip Joint 200.00 200.00 200.00 200.00 200.00 200.00
Nasal Bone (STL) 200.00 200.00 200.00 200.00 200.00 200.00
Thorace-Lumbar (APL) 300.00 300.00 300.00 300.00 300.00 300.00
Water View 150.00 150.00 150.00 150.00 150.00 150.00
Townes View 150.00 150.00 150.00 150.00 150.00 150.00
Mastoid Serias 250.00 250.00 250.00 250.00 250.00 250.00
Tempro-Mandibular 250.00 250.00 250.00 250.00 250.00 250.00
Joint
Cervical APL open 250.00 250.00 250.00 250.00 250.00 250.00
mouth
Sternum 200.00 200.00 200.00 200.00 200.00 200.00
Cervico-Thoracic AP/L 300.00 300.00 300.00 300.00 300.00 300.00
Extremities Long bone 250.00 250.00 250.00 250.00 250.00 250.00
AP/L
Extremities Shortbone 150.00 150.00 150.00 150.00 150.00 150.00
AP/L
Extremities Joint AP/L 150.00 150.00 150.00 150.00 150.00 150.00
Lumbo Sacral AP/L 300.00 300.00 300.00 300.00 300.00 300.00
Special Procedures
Intra-operative 700.00 700.00 700.00 700.00 700.00 700.00
Cholangiogram
T-tube Cholangiogram 650.00 650.00 650.00 650.00 650.00 650.00
IVP 600.00 600.00 600.00 600.00 600.00 600.00
KUB 500.00 500.00 500.00 500.00 500.00 500.00
Upper GI Series 500.00 500.00 500.00 500.00 500.00 500.00
Small Intestine Series 500.00 500.00 500.00 500.00 500.00 500.00
Barium Enema 600.00 600.00 600.00 600.00 600.00 600.00
Retrogade 500.00 500.00 500.00 500.00 500.00 500.00
Pyelography
Colonogram 600.00 600.00 600.00 600.00 600.00 600.00
Baby Gram 360.00 360.00 360.00 360.00 360.00 360.00
Ultrasound
Abdomen 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00
Liver 300.00 300.00 300.00 300.00 300.00 300.00
Kidney 500.00 500.00 500.00 500.00 500.00 500.00
Hepato Biliary Tree 500.00 500.00 500.00 500.00 500.00 500.00
(HBT)
Thyroid 300.00 300.00 300.00 300.00 300.00 300.00
Prostate 300.00 300.00 300.00 300.00 300.00 300.00
Pelvic 300.00 300.00 300.00 300.00 300.00 300.00
LABORATORY
CHARGES
Clinical Chemistry
Albumin, globulin 210.00 210.00 210.00 210.00 210.00 210.00
Alkaline Phosphatase 230.00 230.00 230.00 230.00 230.00 230.00
Amylase 250.00 250.00 250.00 250.00 250.00 250.00
Bilirubin (Total, 300.00 300.00 300.00 300.00 300.00 300.00
indirect (B1) & Direct
(B2))
Blood Urea Nitrogen 200.00 200.00 200.00 200.00 200.00 200.00
(BUN)
Blood Uric Acid (BUA) 200.00 200.00 200.00 200.00 200.00 200.00
Calcium (Ca) 160.00 160.00 160.00 160.00 160.00 160.00
Chloride (Cl) 300.00 300.00 300.00 300.00 300.00 300.00
Cholesterol 200.00 200.00 200.00 200.00 200.00 200.00
Creatinine (Crea) 200.00 200.00 200.00 200.00 200.00 200.00
Fasting Blood Sugar 180.00 180.00 180.00 180.00 180.00 180.00
(FBS)
High Density 200.00 200.00 200.00 200.00 200.00 200.00
Lipoprotein (HDL)
Low Density 200.00 200.00 200.00 200.00 200.00 200.00
Lipoprotein (LDL)
Lipid Profile Chole, 600.00 600.00 600.00 600.00 600.00 600.00
Trigly, HDL, LDL)
Potassium (K) 300.00 300.00 300.00 300.00 300.00 300.00
Random Blood Sugar 100.00 100.00 100.00 100.00 100.00 100.00
(RBS)
Glucometer
Lipase 250.00 250.00 250.00 250.00 250.00 250.00
SGOT or AST 250.00 250.00 250.00 250.00 250.00 250.00
SGPT or ALT 250.00 250.00 250.00 250.00 250.00 250.00
Sodium (Na) 300.00 300.00 300.00 300.00 300.00 300.00
Total Protein 300.00 300.00 300.00 300.00 300.00 300.00
Triglyceride (TG) 300.00 300.00 300.00 300.00 300.00 300.00
Troponin-I 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00
Troponin-T 1210.00 1210.00 1210.00 1210.00 1210.00 1210.00
Oral Glucose 460.00 460.00 460.00 460.00 460.00 460.00
Tolerance Test
(OGTT)
Oral Glucose 320.00 320.00 320.00 320.00 320.00 320.00
Challenge Test
(OGCT)
Uric Acid 150.00 150.00 150.00 150.00 150.00 150.00
Hemoglobin A1c 600.00 600.00 600.00 600.00 600.00 600.00
Interpretation Fee 200.00 200.00 200.00 200.00 200.00 200.00
Clinical Microscopy
Cerebro Spinal Fluid 100.00 100.00 100.00 100.00 100.00 100.00
Analysis
Malatial Smear 150.00 150.00 150.00 150.00 150.00 150.00
Sperm Count/Analysis 250.00 250.00 250.00 250.00 250.00 250.00
Stool Exam/Fecalysis 80.00 80.00 80.00 80.00 80.00 80.00
Stool Occult Blood 180.00 180.00 180.00 180.00 180.00 180.00
Test
Urinalysis (Manual) 90.00 90.00 90.00 90.00 90.00 90.00
Urinalysis 180.00 180.00 180.00 180.00 180.00 180.00
(Semi-automated)
Urine bile test 150.00 150.00 150.00 150.00 150.00 150.00
Urine ketone 60.00 60.00 60.00 60.00 60.00 60.00
Vaginal Smear 200.00 200.00 200.00 200.00 200.00 200.00
Hematology
Complete Blood Count 170.00 170.00 170.00 170.00 170.00 170.00
(Manual)
Complete Blood Count 250.00 250.00 250.00 250.00 250.00 250.00
(Automated)
Hemoglobin & 80.00 80.00 80.00 80.00 80.00 80.00
Hermatocrit (Hgb/Hct)
White Blood Cell & 170.00 170.00 170.00 170.00 170.00 170.00
Differential Count
Platelet Count (Plt Ct) 170.00 170.00 170.00 170.00 170.00 170.00
Hemogram Review 200.00 200.00 200.00 200.00 200.00 200.00
Peripheral Blood 200.00 200.00 200.00 200.00 200.00 200.00
Smear Review (PBS)
Clotting Time, 70.00 70.00 70.00 70.00 70.00 70.00
Bleeding Time (CTBT)
ESR (Erythrocyte 250.00 250.00 250.00 250.00 250.00 250.00
Sedimentation Rate)
Reticulocyte Count 200.00 200.00 200.00 200.00 200.00 200.00
Activated Partial 550.00 550.00 550.00 550.00 550.00 550.00
Thromboplatin Time
Crossmatching 400.00 400.00 400.00 400.00 400.00 400.00
Differential Count 50.00 50.00 50.00 50.00 50.00 50.00
ABO Typing 100.00 100.00 100.00 100.00 100.00 100.00
DAT 200.00 200.00 200.00 200.00 200.00 200.00
Rh typing 100.00 100.00 100.00 100.00 100.00 100.00
Prothrombin Time 530.00 530.00 530.00 530.00 530.00 530.00
Blood Component 100.00 100.00 100.00 100.00 100.00 100.00
Modification
Serology
Pregnancy Test 200.00 200.00 200.00 200.00 200.00 200.00
Anti Streptolysin-O 180.00 180.00 180.00 180.00 180.00 180.00
(ASO) titer
Salmonella Ab Combo 950.00 950.00 950.00 950.00 950.00 950.00
IgG-IgM
Troponin T 2050.00 2050.00 2050.00 2050.00 2050.00 2050.00
Troponin I 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00
Free Triiodothyronine 300.00 300.00 300.00 300.00 300.00 300.00
(fT3)
Free 300.00 300.00 300.00 300.00 300.00 300.00
Tetraiodothyronine
(fT4)
Thyroid Stimulating 400.00 400.00 400.00 400.00 400.00 400.00
Hormone (TSH)
Dengue IgM/IgG 1200.00 1200.00 1200.00 1200.00 1200.00 1200.00
LeptoRapid 530.00 530.00 530.00 530.00 530.00 530.00
Hepa B Screening 350.00 350.00 350.00 350.00 350.00 350.00
(HbsAg)
Hepa Profile 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00
Microbiology
Acid Fast Stain Smear 150.00 150.00 150.00 150.00 150.00 150.00
Gram Stain 150.00 150.00 150.00 150.00 150.00 150.00
C/S (Culture and 1000.00 1000.00 1000.00 1000.00 1000.00 1000.00
Sensitivity)
Fungal Stain (KOH) 150.00 150.00 150.00 150.00 150.00 150.00
Send out Fee 30.00 30.00 30.00 30.00 30.00 30.00
PULMONARY
THERAY CHARGES
ECG with reading 200.00 200.00 200.00 200.00 200.00 200.00
Ventilator use/day 1500.00 1500.00 1500.00 1500.00 1500.00 1500.00
Ambumatic use/day 800.00 800.00 800.00 800.00 800.00 800.00
Pulse Oximeter 400.00 400.00 400.00 400.00 400.00 400.00
monitoring
Pulse Oximeter check 50.00 50.00 50.00 50.00 50.00 50.00
Intubation 500.00 500.00 500.00 500.00 500.00 500.00
RT's Fee 250.00 250.00 250.00 250.00 250.00 250.00
ECG w/o reading 150.00 150.00 150.00 150.00 150.00 150.00
DIETARY CHARGES
Diet Counselling (in Free Free Free Free Free Free
patient)
Osteorized feeding 150.00/liter 150.00/liter 150.00/liter 150.00/liter 150.00/liter 150.00/liter
preparation
Diet Counseling 100.00 100.00 100.00 100.00 100.00 100.00
(out-patient)
PHYSICAL THERAPY
CHARGES
Therapeutic 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site
Ultrasound
ES/TENS/FES 30.00 per 30.00 per 30.00 per 30.00 per 30.00 per 30.00 per
Machine extremity extremity extremity extremity extremity extremity
Hot moist pack 25.00 per hot 25.00 per hot 25.00 per hot 25.00 per hot 25.00 per hot 25.00 per hot
pack pack pack pack pack pack
Initiated Radiation 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site
Lamp
Paraffin Wax Bath 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site 30.00/site
Therapeutic Exercises 150.00 150.00 150.00 150.00 150.00 150.00
Initial Evaluation 100.00 100.00 100.00 100.00 100.00 100.00
Re-evaluation 100.00 100.00 100.00 100.00 100.00 100.00
DENTAL CHARGES
Tooth Extraction 100.00 100.00 100.00 100.00 100.00 100.00
Oral Prophylaxis 150.00 150.00 150.00 150.00 150.00 150.00
Temporary Filing 150.00 150.00 150.00 150.00 150.00 150.00
Restoration 250.00 250.00 250.00 250.00 250.00 250.00
Impaction/Odontectom 2500.00 2500.00 2500.00 2500.00 2500.00 2500.00
y
Light Care 250.00 250.00 250.00 250.00 250.00 250.00
Removal Impacted 500.00 500.00 500.00 500.00 500.00 500.00
Tooth
Fluoride Treatment 250.00 250.00 250.00 250.00 250.00 250.00
Dental Fee 60.00 60.00 60.00 60.00 60.00 60.00
Anesthesia 30.00 30.00 30.00 30.00 30.00 30.00
Dental Needle 10.00 10.00 10.00 10.00 10.00 10.00
30 (50) 30 (50) 30 (50) 30 (50) 30 (50) 30 (50)
50.00 50.00 50.00 50.00 50.00 50.00
Medical Certificate for 50.00 50.00 50.00 50.00 50.00 50.00
Employment
Birth Certificate 50.00 50.00 50.00 50.00 50.00 50.00
Newborn Screening 700.00 700.00 700.00 700.00 700.00 700.00
Death Certificate FREE FREE FREE FREE FREE FREE
Clinical Abstract 100.00 100.00 100.00 100.00 100.00 100.00
Medicolegal Certificate 100.00 100.00 100.00 100.00 100.00 100.00
Statement of Account 50.00 50.00 50.00 50.00 50.00 50.00
AMBULANCE 300.00 300.00 300.00 500.00-2500. 300.00 400.00-2700.

SERVICE 00 00
Within city/municipal 25.00/km 25.00/km 25.00/km 1000.00
limits (10km radius) (Batangas-M
anila)
Succeeding kilometers
OTHER FEES
Steam sterilization 1000/load
(autoclave)
Ethylene Oxide (EO) 2500/load
Gas Sterilization
ER CHARGES
Suturing 50/stitch 50/stitch 50/stitch 50/stitch 50/stitch 50/stitch
Dressing of Wound 50.00 50.00 50.00 50.00 50.00 50.00
Nebulization Fee 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer 20/nebulizer
Oxygenation 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2 3.00/kl of O2
Incision and Damage 100.00 100.00 100.00 100.00 100.00 100.00
Catherization 50.00 50.00 50.00 50.00 50.00 50.00
Intravenous Insertion 50.00 50.00 50.00 50.00 50.00 50.00
Suctioning 50.00 50.00 50.00 50.00 50.00 50.00
OTHER CHARGES
Use of droplight 20.00 20.00 20.00 20.00 20.00 20.00
Charging of Cellphone 50.00 50.00 50.00 50.00 50.00 50.00
Use of TV in the room
New born care kit
OPERATING ROOM
SUPPLIES
Draw Sheet 50.00 50.00 50.00 50.00 50.00 50.00
Sponge 20.00 20.00 20.00 20.00 20.00 20.00
Surgical Blush 100.00 100.00 100.00 100.00 100.00 100.00
Cherries 5.00 5.00 5.00 5.00 5.00 5.00
Peanut 5.00 5.00 5.00 5.00 5.00 5.00
Suction Set 200.00 200.00 200.00 200.00 200.00 200.00
Suction Tip 50.00 50.00 50.00 50.00 50.00 50.00
Gloves 10.00 10.00 10.00 10.00 10.00 10.00
Syringes 10.00 10.00 10.00 10.00 10.00 10.00
Cap 25.00 25.00 25.00 25.00 25.00 25.00
Mask 10.00 10.00 10.00 10.00 10.00 10.00
Surgical Blade 50.00 50.00 50.00 50.00 50.00 50.00
Endotracheal tube 350.00 350.00 350.00 350.00 350.00 350.00
OS 5.00 5.00 5.00 5.00 5.00 5.00
Assactyl 200.00 200.00 200.00 200.00 200.00 200.00
Chromic 120.00 120.00 120.00 120.00 120.00 120.00
Catgut 120.00 120.00 120.00 120.00 120.00 120.00
Plain 2.0 120.00 120.00 120.00 120.00 120.00 120.00
Silk 50.00 50.00 50.00 50.00 50.00 50.00
Prolene 120.00 120.00 120.00 120.00 120.00 120.00
Cautery used 300.00 300.00 300.00 300.00 300.00 300.00
Suction 75.00 75.00 75.00 75.00 75.00 75.00
The above fees and rates may be subject to change upon the recommendation
of the Chiefs or Heads of Hospitals depending on the acquisition cost/market value of
supplies and materials needed for such services, which recommendation must be
submitted to the Provincial Health Office for its referral and the approval by the
Sangguniang Panlalawigan.
SECTION 4.07. Exemption. — Residents who are certified by the assigned

Provincial Social Welfare Officer as indigent, upon the recommendation of the chief
of hospital and approval of the Provincial Governor, may be exempted from the
payment of any or all fees in this Article.
ARTICLE III
General Services Fees
SECTION 4.08. Imposition of Fee. — The following fees shall be imposed

for the use of the facilities and/or rendition of services by the different departments of
the Provincial Government of Laguna:
A. Provincial Environment and Natural Resources Office

— Inspection/verification requested by applicants for Php500.00
quarry permits (per hectare)
B. Office of the Provincial Veterinarian

Inspection Fee
a) Swine, goat, sheep Php5.00/head
b) Cow, carabao, horse Php20.00/head
c) Poultry duck and chicken (in bulk) Php0.10/head
d) Game fowl Php10.00/head
e) Cats, dogs Php5.00/head
f) Other animals Php5.00/head
g) Squeeze bottle containing processed semen Php300.00/dose
SECTION 4.09. Time of Payment. — The fees imposed in the preceding

Section shall be paid to the Office of the Provincial Treasurer upon application.
SECTION 4.10. Exemption. — Residents who are certified by the assigned

Provincial Officer as indigent and upon approval by the Provincial Governor or
Provincial Administrator may be exempted from the payment of any or all fees in this
Article. ICHDca
SECTION 4.11. Penalty. — Any person who fails to abide by any of the
provisions of this Article shall be subjected to a fine of Two Thousand Five Hundred
(Php2,500.00) Pesos, without prejudice to the filing of appropriate charges in courts
of competent jurisdiction.
CHAPTER V
Provincial Fees and Charges
ARTICLE I
Rental Fees
SECTION 5.01. Imposition of Fees. — There is hereby imposed a charge/fee

for the use of provincial-owned properties at the following prescribed rates:
Property Rental Fee

1. Capitol Compound (Exclusive of electrical consumption)
a) During LAGUNA Festival Php4,000.00/day
b) Trade Fair, Sports Fest Php2,000.00/day
c) Ambulant Vendors Php100.00/day
d) Space rental for every xerox machine inside the Php1,500.00 per month per
Provincial Capitol Complex and Building owned machine
by the Provincial Gov't.
2. Sangguniang Panlalawigan Session Hall
(For Private Use) Php2,000.00/day
3. Cultural Center of Laguna Php5,000.00 for the first 3
hours & Php500.00 per
succeeding hour
4. Liwasang San Luis (exclusive of electrical consumption)
Area Rate-per day
2"x2" Php100.00
2 1/2" x 2 1/2" Php120.00
3"x4" Php150.00
*Assembly/Meeting Php3,000.00/day
*Concert Php20,000.00/day
*Trade Fair Php2,000.00/dry goods &
cidera stall during the duration
with additional charge for
electrical consumption
Php2,000.00/food stall during
the duration with additional
charge for electrical
consumption
5. Laguna Sports Complex
Sports Activities
a. Football/Soccer Field
— exclusive eight-hour use (including oval, Php10,000.00
open courts and bleachers)
b. Track Oval
— daytime (exclusive) Php4,000.00/day
— night time (exclusive) Php2,000.00/hour
c. Softball/Baseball Field Php2,500.00/day
d. Swimming Pool
— day swimming Php50.00/head
— night swimming Php60.00/head
— exclusive use Php10,000.00/day
e. Basketball Gym (indoor, wood flooring)
— basketball court only Php500.00/hour
— with lights (night) Php750.00/hour
— with electronic scoreboard Php200.00/hour
f. Multi-Purpose Gym (indoor, cement flooring)
volleyball, basketball and futsal)
— daytime Php250.00/hour
— night time Php400.00/hour
g. Lawn Tennis Courts
— daytime Php100.00 per hour/court
— night time Php200.00 per hour/court
h. Fitness Gym
— annual membership Php1,500.00
— monthly dues Php300.00
— per session Php50.00
Non-Sports Activities
a. Grandstand-Oval-Football Field concerts, Php50,000.00/day
conventions, shoots, religious activities
b. Basketball Gym (including aircon) Php30,000.00/day
Other Amenities
a. Boxing Ring Php5,000.00/day
b. Monobloc Chairs Php5.00/piece
c. Monobloc Table Php10.00/piece
d. Table Tennis Php100.00/day
e. Dart Board and Stand Php50.00/day
— Canteen Rental (per stall) Php3,500.00/month exclusive
of water and electrical
consumption
6. Faith Training Center Php3,000.00/day exclusive of
7. Multi-Purpose Training Center, Demonstration Farm Php2,000.00/day exclusive of
8. Other Premises owned by the Provincial Government,
exclusive of electrical consumption:
a) Time Plaza Php2,000.00/day
b) Laguna Agricultural Trading Center Php1,000.00/day
9. Itinerant/ambulant vendors within the premises owned
by the Provincial Government:
a) Capitol Compound/Laguna Sports Complex Php20.00 to Php100.00/day
b) Laguna Agricultural Trading Center Php10.00/day
SECTION 5.02. Exemption and Discount. — The Governor may exempt

government instrumentalities and entities, agencies or offices as well as religious and
civic organizations in the use of the facilities and/or equipment mentioned above from
payment of the rental charges provided that the usage shall be in line with the
function of the office. Discount of up to twenty percent (20%) of the rental charges
may be granted by the Governor to government and non-governmental organizations
upon request.
However, the operating expenses as determined and set by the administrator of

the facility concerned for the usage of the said facilities and/or equipment shall be
borne in full by the lessee.
SECTION 5.03. Time of Payment. — A reservation fee equivalent to at least

fifty percent (50%) of the total rental charges or one hundred percent (100%) of the
total operating expenses shall be paid to the Provincial Treasurer upon signing of the
contract of lease and the balance before the actual date of use of the said facilities
and/or equipment. cDHAES
SECTION 5.04. Refund and Forfeiture. — In case of cancellation of the

reservation on ten (10) calendar days before the reserved date, a refund equivalent to
eighty percent (80%) of the reservation fee shall be made. If the cancellation was
communicated less than ten (10) calendar days before the reserved date, the entire
reservation fee is forfeited in favor of the Provincial Government. In the event that the
facilities become unavailable due to fortuitous events, 100% percent of the fee shall
be refunded in favor of the lessee, otherwise the activity shall be rescheduled on such
date as the facility/equipment shall be available.
SECTION 5.05. Rates Increase. — The Provincial Treasurer may

recommend for the increase of the rental charges above-mentioned at the rate
equivalent to ten percent (10%) every five years subject to the approval of the
(a) A contract of lease shall be executed immediately after reservation

was communicated by the prospective lessee, even if the said
facilities shall be made available free of charge. The said contract
must be signed at least ten (10) days prior to intended use.
(b) The request for exemption or discount shall be made and granted at
least one (1) month before the intended use.
(c) In case of damage and/or loss of the facility, equipment and/or

article owned by the provincial government which is subject of the
contract of lease at the fault of the borrower or lessee, the latter
shall be held liable for restoration of the said facility, equipment
and/or article to its working condition and/or the replacement
thereof and/or payment of the cost/value thereof at the time of
lease.
ARTICLE II
Other Fees and Charges
SECTION 5.07. Imposition of Fees. There is hereby imposed a fee for the
issuance of the following documents:
Rate
a) Certification Fee issued by any provincial office Php50.00
b) Bidding Proposal Fee — Provincial Bids and Awards Committee
(PBAC)
i. For Public Bidding
Maximum Cost
Approved Budget for
of Bidding
the Contract (ABC)
Documents
More than Php500,000.00 to 1 Million 1,000.00
More than Php1 Million up to 5 Million 5,000.00
More than Php500 Million to Php750 Million
ii. For Alternative Procurement
Maximum Cost
Approved Budget for
of Bidding
the Contract (ABC)
Documents
Php50,000.00 and below 50.00
More than Php50,000.00 to Php100,000.00 100.00
c) Fees charged for copies of minutes of bidding, BAC documents Php100.00

d) Cost of replacement of IDs of Provincial Employees Php50.00
e) Cost of delivery receipt per booklet used by quarry Php100.00
permittees/operators
f) Accreditation of Newspapers which shall publish approved
resolutions, ordinances and other official records and documents
of the Provincial Government of Laguna
— Filing Fee Php500.00
— Renewal Fee Php500.00
— Uniform rate of publication per page Php6,000.00
per half page Php3,000.00
per 1/4 page Php1,500.00
CHAPTER VI
General Administrative Provisions
ARTICLE I
Collection and Accounting of Provincial Taxes and Other Impositions
SECTION 6.01. Tax Period. — The tax period for all taxes, fees, and
charges imposed under this Ordinance shall be the calendar year.
SECTION 6.02. Accrual of Tax. — Unless otherwise provided in this

Ordinance, all taxes, fees and charges imposed herein shall accrued on the first (1st)
day of January of each year as regards tax subjects their liable therefore, but an
entirely new tax, fee or charge. or changes in the rates of existing taxes, fees, as
charges, shall accrue on the first (1st) day of quarter next following the effectivity of
the ordinance imposing such new, levies, or taxes.
SECTION 6.03. Interest on Unpaid Tax, Fee, or Charge. — In case a tax,

fee or charge provided in this Ordinance is not paid on the date fixed herein, or upon
the occurrence of the event which has given rise to its collection, there shall be
collected as part of that amount an interest thereon at the rate of (not exceeding two
percent) per month from the date it is due until it is paid, but in no case shall the total
interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.
The Sangguniang Panlalawigan may impose on specified tax bases a surcharge

of twenty-five (25%) of the amount of taxes, fees or charges not paid on time and an
interest at the rate not exceeding two percent (2%) per month of the unpaid taxes, fees
or charges until such amount is fully paid but in no case shall the total amount of
portion thereof exceed thirty-six (36) months.
SECTION 6.04. Collection. — All the taxes, fees and charges due to the
Province of Laguna shall be collected by the Provincial Treasurer, or his duly
authorized deputies.
Unless otherwise specifically provided in this Ordinance or under existing laws

and ordinances, the Provincial Treasurer is hereby authorized, subject to the approval
of the Provincial Governor, to promulgate rules and regulations for the proper and
efficient administration and collection of taxes, fees and charges herein levied and
imposed.
SECTION 6.05. Issuance of Receipts. — It shall be the duty of the

Provincial Treasurer or his duly authorized representative, or his deputies, to issue the
required official receipt to the person paying the tax, fee, or charge wherein the date,
amount, name of the person paying, and the account for which it is paid, are shown.
SECTION 6.06. Record of Persons Paying Revenue. — It shall be the duty

of the Provincial Treasurer to keep a record, alphabetically arranged and open to
public inspection during office hours, of the names of all persons paying provincial
taxes, fees and charges. He shall, as far as practicable establish and keep current the
appropriate tax roll for each kind of tax, fee or charge provided in this Ordinance.
SECTION 6.07. Accounting of Collections. — Unless otherwise provided in

this Ordinance and other existing laws and ordinances all monies collected by virtue
of this Ordinance shall be accounted for in accordance with the provisions of the
existing laws, rules and regulations, and credited to the General Fund of the Province
of Laguna.
SECTION 6.08. Examination of Books of Accounts. — The Provincial

Treasurer shall, by himself or through any of his deputies duly authorized in writing,
examine the books of accounts and other pertinent records of the business
establishments doing business within the province, and subject to provincial taxes, to
verify, assess and collect the true and correct amount of the tax due from the taxpayer
concerned. Such examination shall be made during regular business hours once every
year for every tax period, which shall be the year immediately preceding the
examination. Any examination conducted pursuant to the provisions of this Section
shall be certified to by the examining official and such certificate shall be made of
record in the books of accounts of the taxpayer concerned.
In case the examination herein authorized is to be made by a duly authorized

deputy of the Provincial Treasurer, there shall be a written authority issued to the
former which shall specifically state the name, address and business of the taxpayer
whose books of accounts and pertinent records are to be followed in conducting the
same.
The books of accounts kept by the business establishments pursuant to the

provisions of the National Internal Revenue Code shall be sufficient for determining
the correct amount of provincial taxes, and other impositions and the establishments
shall no longer keep other or separate books of accounts for the purpose.
The forms and the guidelines to be observed for the proper and effective
implementation of this Section shall be those prescribed by the Secretary of Finance.
ARTICLE II
Civil Remedies for Collection of Revenue
SECTION 6.09. Local Government's Lien. — Local taxes, fees, charges and
other revenues herein provided constitute a lien superior to all liens, charges or
encumbrances in favor of any person, enforceable by appropriate administrative
judicial action, not only upon any property or rights therein which may be subject to
lien but upon also property used in business, occupation, practice of profession or
calling, or exercise of privilege with respect to, which the lien is imposed. The lien
may only be extinguished upon full payment of the delinquent, local taxes, fees and
charges including related surcharges and interest.
SECTION 6.10. Civil Remedies. — The civil remedies for the collection of
local taxes, fees, or charges, and related surcharges and interest resulting from
delinquency shall be: (a) By administrative action through distraint of goods, chattels,
or effects, and other personal property or whatever character, including stocks and
other securities, debts, credits, bank accounts, and interest in and rights to personal
property, and by levy upon real property and interest in or rights to real property, and
(b) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously

at the discretion of the LGU concerned.
SECTION 6.11. Distraint of Personal Property. — The remedy by distraint

shall proceed as follows:
(a) Seizure. — Upon failure of the person owing any local tax, fee, or
charge to pay the same at the time required, the Provincial
Treasurer or his deputy may, upon written notice, seize or
confiscate any personal property belonging to the person or any
personal property subject to the lien, in sufficient quantity to
satisfy the tax, fee, or charge in question, together with any
increment thereto incident to delinquency and the expenses of
seizure. In such case, the Provincial Treasurer or his deputy shall
issue a duly authenticated certificate based upon the records of his
office showing the fact of delinquency and the amount of the tax,
fee, or charge and penalty due. Such certificate shall serve as
sufficient warrant for the distraint of personal property
aforementioned, subject to the taxpayers right to claim exemption
under the provisions of existing laws. Distrained personal property
shall be sold at public auction in the manner herein provided for.
(b) Accounting of Distrained Goods. — The officer executing the

distraint shall make or cause to be made an account of the goods,
chattels, or effects distrained, a copy of which signed by himself
shall be left either with the owner or person from whose possession
the goods, chattels, or effects are taken, or at the dwelling or place
of business of that person and with someone of suitable age and
discretion, to which list shall be added a statement of the sum
demanded and a note of the time and place of sale.
(c) Publication. — The officer shall forthwith cause a notification to

be exhibited in not less than three (3) public conspicuous places in
the territory of the local government units where the distraint is
made, specifying the time and place of sale, and the articles
distrained. The time of sale shall not be less than twenty (20) days
after notice to the owner or possessor of the property as above
specified and the publication of posting of the notice. One place
for the posting of the notice shall be at the office of the Provincial
Governor.
(d) Release of distrained property upon payment prior to sale. — If at
any time prior to the consummation of the sale, all proper charges
are paid to the officer conducting the sale, the goods or effects
distrained shall be restored to the owner.
(e) Procedure of Sale. — At the time and place fixed in the notice, the
officer conducting the sale shall sell the goods or effects so
distrained at public auction to the highest bidder for cash. Within
five (5) days after the sale, the Provincial Treasurer shall make a
report of the proceedings in writing to the Provincial Governor.
Should the property distrained be not disposed of within one

hundred and twenty (120) days from the date of distraint, the same
shall be considered as sold to the local government unit concerned
for the amount of the assessment made thereon by the Committee
on Appraisal and to the extent of the same amount, the tax
delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the Provincial

Treasurer as Chairman, with a representative and the COA and the
Provincial Assessor as Members.
(f) Disposition of Proceeds. — The proceeds of the sale shall be

applied to satisfy the tax, including the surcharges, interest, and
other penalties incident to delinquency, and the expenses of the
distraint and sale. The balance over and above what is required to
pay the entire claim shall be returned to the owner of the property
sold. The expenses chargeable upon the seizure and sale shall
embrace only the actual expenses of seizure and preservation of
the property pending the sale, and no charge shall be imposed for
the services of the local officer or his deputy. Where the proceeds
of the sale are insufficient to satisfy the claim, other property may
in like manner, be distrained until the full amount due, including
all expenses, is collected.
(g) Levy on Real Property. — After the expiration of the time required
to pay the delinquency tax, fee, or charge, real property may be
levied on before, simultaneously, or after the distraint of personal
property belonging to the delinquent taxpayer. To this end, the
Provincial Treasurer, shall prepare a duly authenticated certificate
showing the name of the taxpayer and the amount of the tax, fee,
or charge, and penalty due from him. Said certificate shall operate
with the force of a legal execution throughout the province. Levy
shall be effected by writing upon said certificate the description of
the property upon which levy is made. At the same time written
notice of the levy shall be mailed to or served upon the Assessor
and the Registrar of Deeds of the province where the property is
located who shall annotate the levy on the tax declaration and
certificate of title of the property, respectively, and the delinquent
taxpayer or, if he be absent from the province, to his agent or the
manager of the business in respect to which the liability arose, or if
there be none, to the occupant of the property in question.
In case the levy on real property is not issued before or

simultaneously with the warrant of distraint on personal property,
and the personal property of the taxpayer is not sufficient to satisfy
his delinquency, the Provincial Treasurer, shall within thirty (30)
days after execution of the distraint, proceed with the levy on the
taxpayer's real property.
A report on any levy shall, within ten (10) days after receipt of the
warrant, be submitted by the levying officer to the Sangguniang
Panlalawigan. cTDaEH
(h) Penalty for Failure to Issue and Execute Warrant. Without

prejudice to criminal prosecution under the Revised Penal Code
and other applicable laws, the Provincial Treasurer who fails to
issue or execute the warrant of distraint or levy after the expiration
of the time prescribed, or who is found guilty of abusing the
exercise thereof by competent authority shall automatically
dismissed from the service after due noticed and the hearing.
(i) Advertisement and Sale. — Within thirty (30) days after levy, the
Provincial Treasurer shall proceed to publicly advertise for sale or
auction the property or a usable portion thereof as may be
necessary to satisfy the claim and cost of sale and such
advertisement shall cover a period of at least thirty (30) days. It
shall be effected by posting a notice at the main entrance of the
municipal building or city hall, and in public and conspicuous
place in the barangay where the real property is located, and by
publication once a week for three (3) weeks in a newspaper of
general circulation in the province city or municipality where the
property is located. The advertisement shall contain the amount of
taxes, fees, or charges, and penalties due thereon, and the time and
place of sale, the name of taxpayer against whom the taxes, fees, or
charges are levied, and short description of the property to be sold.
At any time before the date fixed for the sale, the taxpayer may
stay the proceedings by paying the taxes, fees, charges, penalties
and interests. If he fails to do so, the sale shall proceed and shall be
held either at the main entrance of the provincial building or on the
property to be sold, or at any other place as determined by the
Provincial Treasurer conducting the sale and specified in the notice
of sale.
Within thirty (30) days after the sale, the Provincial Treasurer or
his deputy shall make a report of the sale to the Sangguniang
Panlalawigan, and which shall form part of his records. After
consultation with the Sanggunian, the Provincial Treasurer shall
make and deliver to the purchaser and setting out the exact amount
of all taxes, fees, charges, and related surcharges, interest, or
penalties. Provided, however, that any excess in the proceeds of
the sale over the claim and cost of sales shall be turned over to the
owner of the property. The Provincial Treasurer may, by a duly
approved ordinance, advance, an amount sufficient to defray the
cost of collection by means of the remedies provided for in this
Ordinance, including the preservation or transportation, in case of
personal property, and the advertisement and subsequent sale in
cases of personal and real property including improvements
thereon.
(j) Redemption of Property Sold. — Within one (1) year from the date
of sale, the delinquent taxpayer or his representative shall have the
right to redeem the property upon payment to the Provincial
Treasurer of the total amount of taxes, fees, or charges, and related
surcharges, interests or penalties from the date of delinquency to
the date of sale, plus interest of not more than two percent (2%)
per month on the purchase price from the date of redemption. Such
payment shall invalidate the certificate of sale issued to the
purchaser and the owner shall be entitled to a certificate of
redemption from the Provincial Treasurer of his deputy.
The Provincial Treasurer or his deputy, upon surrender by the

purchaser of the certificate of sale previously issued to him, shall
forthwith return to the latter the entire purchase price paid by him
plus the interest of not more than two percent (2%) per month
herein provided for, the portion of the cost of sale and other
legitimate expenses incurred by him, and said property thereafter
shall be free from the lien of such taxes, fees or charges, related
surcharges, interests, and penalties.
The owner shall not however, be deprived of the possession of said

property and shall be entitled to the rentals and other income
thereof until the expiration of the time allowed for its redemption.
(k) Final Deed to Purchaser. — In case the taxpayer fails, to redeem

the property as provided herein, the Provincial Treasurer shall
execute a deed conveying to the purchaser so much of the property
as has been sold, free from liens, of any taxes, fees, charges,
related surcharges, interests, and penalties. The deed shall
succinctly recite all the proceedings upon which the validity of the
sale depends.
(l) Purchase of Property by the Province for Want of Bidder. — In

case there is no bidder for the real property advertised for sale as
provided herein, or if the highest bid is for an amount insufficient
to pay the taxes, fees, or charges, related surcharges, interests,
penalties and costs, the Provincial Treasurer conducting the sale
shall purchase the property in behalf of the Province of Laguna to
satisfy the claim within two (2) days thereafter shall make a report,
of his proceedings which shall be reflected upon the records of his
office. It shall be the duty of the Registrar of Deeds concerned
upon the registration with his office of any such declaration of
forfeiture to transfer the title of the forfeited property to the
Province of Laguna without the necessity of an order from a
competent court.
Within one (1) year from the date of such forfeiture, the taxpayer
or any of his representative, may redeem the property by paying to
the Provincial Treasurer the full amount of the taxes, fees, charges,
and related surcharges, interests, or penalties, and the costs of sale.
If the property is not redeemed as provided herein, the ownership
thereof shall be fully vested on the Province of Laguna.
(m) Resale of Real Estate Taken for taxes, fees, or charges. — The
Sangguniang Panlalawigan may, by duly approved ordinance, and
upon notice of not less than twenty (20) days, sell and dispose of
the real property acquired under the preceding paragraphs at public
auction. The proceeds of the sale shall accrue to the general fund
of the Province of Laguna.
(n) Collection of Delinquent Taxes, Fees, Charges or other Revenues

through Judicial Action. — The Province of Laguna, may enforce
the collection of delinquent taxes, fees, charges or other revenues
by civil action in any court of competent jurisdiction. The civil
action shall be filed by the Provincial Treasurer within the period
prescribed in Section 194 of the Republic Act No. 7160, as
implemented under Article 285 of the Implementing Rules and
Regulations (IRR).
(o) Further Distraint or Levy. — The remedies by distraint and levy

may be repeated if necessary until the full amount due, including
all expenses, is collected.
(p) Personal Property Exempt from Distraint or Levy. — The

following property shall be exempt from distraint and their levy,
attachment or execution thereof for delinquency in the payment of
any local tax, fee or charge, including the related surcharge and
interest:
(a) Tools and the implements necessarily used by the

delinquent taxpayer in his trade or employment;
(b) One (1) horse, cow, carabao, or other beast of burden, such
as the delinquent taxpayer may select, and necessarily used
by him in his ordinary occupation;
(c) His necessary clothing, and that of all his family;
(d) Household furniture and utensils necessary for

housekeeping and used for that purpose by the delinquent
taxpayer, such as he may select, of a value not exceeding
Ten thousand pesos (P10,000.00);
(e) Provisions, including crops, actually provided for individual

or family use sufficient for four (4) months;
(f) The professional libraries or doctors, engineers, lawpayers

and judges;
(g) One fishing boat and net, not exceeding the total value of
Ten thousand pesos (P10,000.00), by the lawful use of
which a fisherman earns his livelihood; and
(h) Any material or article forming part of a house

improvement of any real property.
ARTICLE III
Taxpayer's Remedies
SECTION 6.12. Periods of Assessment and Collection. —
(a) Provincial taxes, fees or charges shall be assessed within five (5)
years from the date they became due. No action for the collection
of such taxes, fees, or charges, whether administrative or juridical,
shall be instituted after the expiration of such period;
(b) In case of fraud or intent to evade the payment of taxes, fees, or

charges, the same may be assessed within ten (10) years from
discovery of the fraud or intent to evade payment;
(c) Local taxes, fees, or charges may be collected within five (5) years
from the date of assessment by administrative or judicial action.
No action shall be instituted after the expiration of the said period;
(d) The running of the periods of prescription provided in the

preceding paragraphs shall be suspended for the time during
which:
1. The treasurer is legally prevented from making the

assessment or collection.
2. The taxpayer requests for a reinvestigation and executes a

waiver in writing before expiration of the period within
which to assess or collect; and
3. The taxpayer is out of the country or otherwise cannot be

located.
SECTION 6.13. Protest of Assessment. — When the Provincial Treasurer or

his duly authorized representative finds that correct taxes, fees or charges have not
been paid, he shall issue a notice of assessment stating the nature of the tax, fee, or
charge, the amount of deficiency, the surcharges, interests, and penalties. Within sixty
(60) days from the receipt of the notice of assessment, the taxpayer may file a written
protest with the Provincial Treasurer contesting the assessment otherwise, the
assessment shall become final and executory. The Provincial Treasurer shall decide
the protest within sixty (60) days from the time of its filing. If the Provincial
Treasurer finds the assessment to be wholly or partly meritorious, he shall issue a
notice canceling wholly or partially the assessment. However, if the Provincial
Treasurer finds the assessment to be wholly or partly correct, he shall have thirty (30)
days from the receipt of denial of the protest or from the lapse of the sixty-day period
prescribed herein within which to appeal with the court of competent jurisdiction
otherwise the assessment become conclusive and unappealable.
SECTION 6.14. Claim for Refund of Tax Credit. — No case or proceeding

shall be maintained in any court for the recovery of any tax, fee, or charge
erroneously or illegally collected until a written claim for refund or credit has been
filed with the Provincial Treasurer. No case or proceeding shall be entertained in any
court after the expiration of two (2) years from the date of the payment of such tax,
fee, or charge, or from the date the taxpayer is entitled to a refund or credit.
SECTION 6.15. Publication of the Revenue Code. — Within ten (10) days
after its approval a certified copy of this Ordinance shall be published in full for three
(3) consecutive days in a newspaper of local circulation and posted in at least two (2)
conspicuous and publicly accessible places.
SECTION 6.16. Public Dissemination of this Code. — Copies of this Code

shall be furnished to the Provincial Treasurer for public dissemination.
SECTION 6.17. Withdrawal of Tax Exemption Privileges. — Unless

otherwise provided in this Code, tax exemptions or incentives granted to, or presently
enjoyed by all persons, whether natural or juridical, including government-owned or
controlled corporations, except local water district, cooperatives duly registered under
R.A. 6938, non-stock and non-profit hospitals and educational institutions, business
enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a
period of six (6) and four (4) years, respectively, from the date of registration,
business entity, association, or cooperatives registered under R.A. 6810, and printer
and/or publisher of books or other reading materials prescribed by Department of
Education (DepEd) as school texts or references, insofar as receipts from the printing
and/or publishing thereof are concerned, are hereby withdrawn. cSaATC
ARTICLE IV
General Penal Provisions
SECTION 6.18. Surcharge for Late Payment. — Failure to pay on time the
taxes, fees, or charges imposed in this Code shall subject the taxpayer to a surcharge
equivalent to twenty-five percent (25%) of the original amount of tax due, such
surcharge to be paid at the same time and in the same manner as the tax due.
SECTION 6.19. Interest on Unpaid Tax. — In addition to the surcharge for

late payment, there shall be imposed an interest at the rate of two percent (2%) per
month on the unpaid taxes, fees, or charges including surcharges, until such amount is
fully paid but in no case shall the total interest on the unpaid amount or portion
thereof exceed thirty six (36) months, which shall be paid at the same time and in the
same manner as the original tax due.
SECTION 6.20. Interests on Other Unpaid Revenues. — Where the amount

of any other revenue due the province, except voluntary contributions or donations, is
not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or
upon the occurrence of the event which has given rise to its collection, there shall be
collected as part of that amount an interest thereon at the rate not exceeding two
percent (2%) per month from the date it is due until it is paid, but in no case shall the
total interest on the unpaid amount or a portion thereof exceed thirty-six (36) months.
SECTION 6.21. Penalty. — Any person or persons who violates any of the
provisions of this ordinance or the rules or regulations promulgated by authority of
this Ordinance shall, upon conviction, be punished by a fine of not less than One
Thousand Pesos (P1,000.00) nor more than Five Thousand Pesos (P5,000.00),
imprisonments of not less than one (1) month nor more than six (6) months, or both,
by the discretion of the court.
If the violation is committed by any juridical entity, the President, general

manager or individual entrusted with the Administration thereof at the time of the
Commission of the violation shall be held responsible or liable thereof.
Punishment by a fine or imprisonment as herein provided for shall not relieve

the offender from the payment of the tax, fee, or charge imposed under this
Ordinance.
SECTION 6.22. Compromise Settlement Fee. — Except as provided under

this Code, the governor is hereby authorized to enter into an extra judicial or
out-of-court settlement of any offense involving violations of any provisions of this
Code subject, however, to the following conditions:
1. That the officer shall pay a compromise settlement fee of not less
than Three Hundred Pesos (P300.00);
2. That the payment of the compromise settlement fee above

mentioned shall not relieve the offender from the payment of the
corresponding tax, fee or charge due from him as provided under
this Code, if he is liable therefore.
CHAPTER VII
Implementation of This Code
SECTION 7.01. Promulgation of Rules and Regulations. — Unless

otherwise specifically provided in this Code or under existing laws, decrees, or
ordinances, the provincial treasurer is authorized, subject to the approval of the
provincial governor, through the Sangguniang Panlalawigan; to promulgate rules and
regulations for the proper and efficient collection of taxes, fees and charges herein
imposed.
SECTION 7.02. Collecting of Delinquent Taxes, Fees, and Other Revenues

Through Judicial Action. — The Provincial Treasurer may enforce the collection of
delinquent taxes, fees, charges, and other revenues by civil action in any court of
competent jurisdiction. The civil action shall be filed by the provincial treasurer
within five (5) years from the date the said taxes, fees, charges, and other revenues
become due.
SECTION 7.03. Power to Levy Other Taxes, Fees, or Charges. — The

provincial government shall have the power to levy taxes, fees, or charges on any
base or subject not otherwise specifically enumerated herein or taxed under the
provisions of the National Internal Revenue Code, as amended, or other applicable
laws: Provided, that taxes, fees, or charges shall not be unjust, excessive, oppressive,
confiscatory, or contrary to national policy: Provided, further, that the ordinance
levying such taxes, fees, or charges shall not be enacted without prior hearing
conducted for the purpose.
SECTION 7.04. Authority of the Provincial Government to Adjust Rates of

Tax and Fees. — The provincial government shall have the authority to adjust the tax
rates as prescribed in this Code not oftener than once every five (5) years but not to
exceed ten percent (10%) of the rates fixed in this Code. Rates of fees and charges
may be adjusted by the provincial government not oftener than once every two (2)
years, provided that the adjustments made are reasonable and approved by the
SECTION 7.05. Authority to Grant Exemption Privileges. — The provincial

government may, through ordinances duly approved, grant tax exemptions,
incentives, or reliefs under such terms and conditions as they may deem necessary.
SECTION 7.06. Penalties for Violation of This Code. — Any person who
violates any provision of this Code not covered by specific penalty shall be fined for
not less than One Thousand Pesos (Php1,000.00) nor more than Five Thousand Pesos
(Php5,000.00) nor shall be imprisoned for not less than one (1) month nor more than
six (6) months. Such fine or penalty or both, shall be imposed at the discretion of the
court.
CHAPTER VIII
Final Provisions
SECTION 8.01. Separability Clause. — If for any reason, any section or

provision of this Ordinance shall be held to be unconstitutional or invalid by a
competent authority, such judgment or action shall not effect or impair the other
section or provisions hereof.
SECTION 8.02. Legality of this Code. — Any question on the

constitutionality or legality of this Code may be raised on appeal within thirty (30)
days from its effectivity to the Secretary of Justice who shall render a decision within
sixty (60) days from the date of receipt of the appeal. Provided, however, that such
appeal shall not have the effect of suspending the effectivity of this Code and the
accrual and payment of the tax, fee, or charge levied herein. Provided, finally, that
within thirty (30) days after receipt of the decision or the lapse of the sixty-day period
without the Secretary of Justice acting upon the appeal, the aggrieved party may file
appropriate proceedings with a court of competent of jurisdiction.
SECTION 8.03. Applicability Clause. — All other matters relating to the

impositions in this Code shall be governed by the pertinent provision of existing laws
and other ordinances.
SECTION 8.04. Repealing Clause. — All ordinances, rules and regulations,

or parts thereof, inconsistent with or in conflict with the provisions of this Ordinance,
shall be deemed repealed or amended accordingly.
SECTION 8.05. Effectivity. — This Code shall take effect fifteen (15) days
after three (3) consecutive days of publication in a newspaper of local circulation in
the Province of Laguna.
The new taxes, fees or charges and changes in rate therein shall accrue on the
first (1st) day of the quarter next following the effectivity of this Ordinance pursuant
to Section 166 of the Local Government Code.
APPROVED, August 17, 2015.
ORDERED: The Secretary to transmit a copy of this ordinance to all

concerned.
APPROVED:
(SGD.) RAMIL L. HERNANDEZ

Governor
ATTESTED:
(SGD.) ATTY. KATHERINE C. AGAPAY

Vice-Governor
Presiding Officer
(SGD.) LORENZO B. ZUNIGA, JR.

Majority Floor Leader
Ex-Officio Member
(President, LnB Laguna)
(SGD.) JOSEPH KRIS BENJAMIN B. AGARAO

Senior Board Member
(SGD.) DAVE M. ALMARINEZ
Member
(SGD.) RAI-ANN AGUSTINE L. SAN LUIS

Member
(SGD.) ANGELICA B. ALARVA

Member
(SGD.) NEPTALI B. BAGNES

Member
(SGD.) ATTY. PURSINO C. ORUGA

Member
(SGD.) CARLO M. ALMORO

Member
(SGD.) JUAN M. UNICO

Member
(SGD.) JEFFREY A. PALCE

Ex-Officio Member
(PCL-President)
CERTIFIED CORRECT AND DULY ENACTED:
(SGD.) FRANCISCO R. MACABUHAY

Secretary to the Sangguniang Panlalawigan
Endnotes
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August 17, 2015

Excerpts from the Minutes of the Regular Session of the Sangguniang

RESOLUTION NO. 209, S. 2015

A RESOLUTION APPROVING PROVINCIAL TAX ORDINANCE NO. 1, S. 2015

WHEREAS, Taxation is the lifeblood of every Local Government Unit

WHEREAS, the Provincial Tax Ordinance No. 1, s. 1992 was enacted

WHEREAS, SEC. 129 of RA 7160 otherwise known as the Local

WHEREFORE, in view of the foregoing, and on motion of Hon. Carlo M.

Be it ordained by the Sangguniang Panlalawigan of Laguna the:

LAGUNA PROVINCIAL TAX ORDINANCE NO. 001-15

Title and Scope of the Ordinance

SECTION 1.01. Title. — This Ordinance shall be known as the Provincial

Definition of Terms and Rules of Construction

SECTION 1.03. Definitions. — When used in this Ordinance:

(a) "Amusement" is a pleasurable diversion and entertainment. It is

(b) "Amusement Places" include theaters, cinemas, concert halls,

(c) "Boulders" are fragments of work which are retained in a 75 mm.

(e) "Capital investment" is the capital where the person employs in

(f) "Dealer" means one whose business is to buy and sell

(g) "Delivery Receipt" refers to receipt issued to permit holders by the

(i) "Franchise" is a right or privilege, affected with public interest

(j) "Gravel" refers to particles of rock passing 75mm sieve.

(m) "Manufacturer" includes every person who, by physical or

(n) "Mineral resources" refer to any concentration of minerals of rocks

(o) "One Transport Permit" is a permit specifying the origin and

(p) "Operator"' includes the owner, manager, administrative, or any

(q) "Ordinary earth" refers to ordinary soil.

(r) "Permittee" refers to permit holder.

(s) "Persons" mean every natural or juridical being, susceptible of

(u) "Quarrying" means the process of extracting, removing and

(v) "Quarry materials" refer to either sand, gravel, boulders or earth

(w) "Quarry permit" means a document granted to qualified person for

(x) "Quarry resources" refer to any common rock or other mineral

(y) "Real Property"' refer to land, building, machineries other

(zi) "Seizure Receipt" refers to a receipt issued by the PG-ENRO

(zii) "Services" means the duties, work or functions performed or

(ziii) "Tax" means an enforced contribution, usually monetary in form,

SECTION 1.04. Rules of Construction. — In construing the provisions of

(c) Reasonable Time — In all cases where any act is required to be

(d) Computation of Time — The time within which an act is to be

(e) References — All references to Chapters and Sections, are to the

(f) Conflicting Provisions of Chapters — If the provisions of different

(g) Conflicting Provisions of Sections — If the provisions of the

Real Property Taxation

SECTION 2A.01. Scope. — This article shall govern the administration,

SECTION 2A.02. Fundamental Principles. — The appraisal, assessment, levy

(b) Real property shall be classified for assessment purposes on the

(c) Real property shall be assessed on the basis of a uniform

(e) The appraisal and assessment of real property shall be equitable.

a. Acquisition Cost (for newly acquired machinery not yet

c. Ad Valorem Tax is a levy on real property determined on the basis

d. Agricultural Land is land devoted principally to the planting of

e. Appraisal is the act or process of determining the value of property

f. Assessment is the act or process of determining the value of

g. Assessment Level is the percentage applied to the fair market value

h. Assessed Value is the fair market value of the real property

i. Building refers to all kinds of structure more or less permanently

j. Commercial Land is a land devoted principally for the object of

k. Depreciated Value is the value remaining after deducting

l. Economic Life is the estimated period over which it is anticipated

m. Fair Market Value is the price at which a property may be sold by

n. Improvement is a valuable addition made to a property or an

o. Industrial Land is land devoted principally to industrial activity as