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SANGGUNIAI\IG PANLUNGSOD NG MARIKINA
ORDINANCE NO. OOI
Series of 2021
ORDINANCE GRANTING AMNESTY ON SURCHARGES AND INTERESTS
OF DELINQUENT BUSINESS TAXPAYERS IN THE CITY OF MARIKINA
Sponsored bY:
Councilor ROMMEL S. ACUNA
Councilor CARL ELI F. AFRICA
Councilor SERAFIN Y. BERNARDINO
Councilor CLOYD S. CASIMIRO
Councilor PAUL B. DAYAO
Councilor LEVY DL. DE GUZMAN
Councilor ROMINA KATE N. DE GUZMAN
Councilor DONN CARLO B. FAVIS
Councilor SAMUEL S. FERRIOL
Councilor RENATO B. MAGTUBO
Councilor ANCELITO R. NLTNEZ
Councilor JOEL V. RELLEVE, M.D.
Councilor RUBEN R. REYES
Councilor THADDEUS ANTONIO M. SANTOS, JR.
Councilor MANUEL E. SARMIENTO
Councilor LORETO F. TOLENTINO, JR.
Councilor ZIFFRED A. ANCHETA
Councilor JONAS MERVIN D. REYES
and Vice Mayor MARION S. ANDRES, M.D.
WHEREAS, Proclamation Nos. 922 s. 2020 and l02l s. 2020 declared a state of public
health emergency and an extension of the state of calamity, respectively throughout the
Philippines due to the coronavirus disease 2019 (COVID-19) pandemic;
WHEREAS, Section 3 of Republic Act No. I 1494 or the "Bayanihan to Recover as One
Act" declares it a policy of the State to sustain efforts to test, trace and treat COVID-19
cases to mitigate the transmission of the disease and prevent further loss of lives, and to
reduce the adverse impact ofthe disease on the socioeconomic well-being ofall Filipinos
through the provision of socioeconomic relief;
WHEREAS, Article II, Section 20 of the '1987 Philippine Constitution states that, "The
State recognizes the indispensable role of the private sector, encourages private
enterprise, and provides incentives to needed investments";
WHEREAS, Section l8 of Republic Act No. 7160 of the Local Govemment Code of
i991 gives local govemment units power to create their own sources of revenues and to
lely taxes, fees, and charges which shall accrue exclusively for their use and disposition
and which shall be retained by them;
WHEREAS, the City Government of Marikina City recognizes that the present global
pandemic has impacted not only individuals but business establishments as well +and that
Ordinance No. 001
Series of 2021
Page 2 of
assistance to private enterprise will accelerate the recovery of the City from the economic
slowdown due to COVID-I9;
WHER-EAS, this power to grant amnesty is provided in Section 192 of the Local
Govemment Code of I 991 which states that:
"xxx Local government units may through ordinances duly approved,
grant tqx exemptions, incenlives or relieJi under such lerms and
conditions as may deem necessary xxx"
WHEREAS, the grant of tax amnesty is adopted as a relief to taxpayers who are
experiencing fi nancial diffi culties;
WHEREAS, the City Govemment of Marikina is cognizant of the cunent business and
economic downtum which started on the second quarter of the past year when the
COVID-19 pandemic occurred, thus this Ordinance aims to support the business sector to
recover from the Iost business opportunities;
NOW, THEREFORE, BE IT ORDAINED, AS IT IS HEREBY ORDAINED BY
THE CITY COUNCIL OF MARIKINA in a session duly assembled, that:
SECTION l. Grant of Amnesty. - The City Govemment of Marikina hereby grants to
delinquent business taxpayers a 100% relief or amnesty on penalties and interests of
unpaid business taxes in the city.
SECTION 2. Period of Availment, - The grant of amnesty on the surcharges and
interests of delinquent taxpayers starts upon the approval of this Ordinance and ends on
March 3l .2021.
SECTION 3. Mode of Payment. - The total amount of business tax delinquencies may
be paid in full or on a staggered basis within the prescribed amnesty period. Interests and
surcharges shall automatically be imposed on the unpaid balance of the business tax in
case the taxpayer i'ail 1o complete his/her payment within the amnesty period provided.
SECTION 4, Repealing Clause. - All ordinances, resolutions, orders, and issuances
inconsistent herewith are hereby repealed and/or modified accordingly.
SECTION 5. Separabilily Clause. - If for any reason or reasons, any part of this
Ordinance shall be held unconstitutional or invalid, other parts or provisions hereof
which are not affected thereby shall continue to be in full force and effect.
SECTION 6. Effectivity. This Ordinance shall take effect immediately upon its
approval.
UNANIMOUSLY ENACTED BY THE SANGGUNIANG PANLUNGSOD Of
MARIKINA this 20th day of January 2021.
Ordinance No. 001
of
Series 2021
Page 3 of
I HEREBY CERTIFY to the conectness of
the foregoing Ordinance which was duly
enacted by the Sangguniang Panlungsod
during its 2"d Regular Session held at the
City Council Session Hall on January 20,
2021.
REGINALD B. TAMAYO
Acting City Council Secretary
ATTESTED:
ON S. ANDRES, M.D.
ice Mayor/ Presiding Officer
-itAil
on 2'0 OZI
APPROVED by the HoN. CITY MAYOR
T"t*
MARCELINO R. TEODORO
City Mayor