diverse barangay taxes, fees and charges that will result to over-taxing or excessive
charging of the levied amounts;
WHEREAS, there is a need to harmonize the diverse barangay taxes, fees and
charges of all barangay in this city to promote equality and fairness by imposing a
uniform barangay taxes, fees and charges for the common good of all the people
herein;
WHEREAS, Section 129 of Republic Act 7160, otherwise known as the Local
Government Code of 1991, states that each Local Government shall exercise its power
to create its own sources of revenue and levy taxes, fees and charges subject to the
provision herein, consistent with the basic policy of local autonomy, such as taxes, fees,
and charges shall accrue exclusively to the Local Government Units;
WHEREAS, Section 132 of Republic Act 7160 provides that the power to impose
a tax, fee, or charge or to generate revenue under this code should be exercised by the
Sangguniang Barangay concerned through an appropriate ordinance;
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HON. VANDYKE B. CONGSON – Author/ Sponsor
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Be it enacted by the Sangguniang Panlungsod of General Santos that:
a. Income tax
b. Documentary stamp
c. Taxes on estates, inheritance, gifts, legacies and other acquisition;
d. Custom duties
e. Taxes, fees or charges on agricultural products when sold by marginal
farmers;
f. Taxes on business enterprises certified to by the Board of Investments as
a pioneer or non-pioneer for a period of six [6] and for [4] years,
respectively from the date of registration;
g. Excise taxes on articles enumerated under the National Internal Revenue
Code, as amended, and taxes, fees or charges on petroleum products;
h. Percentage or value-added tax [VAT] on sales, barters or exchanges or
similar transactions on goods or services;
i. Taxes, fees or charges for the registration of motor vehicles and for the
issuance of all kinds of licenses or permits for the driving thereof;
j. Taxes, fees, or other charges on Philippine products actually exported;
k. Taxes, fees, or charges, on Countryside and registered under R.A. No.
6810 and R.A. No. 6938 otherwise known as the Cooperatives Code of the
Philippines respectively;
l. Taxes, fees or charges of any kinds on the National Government, its
agencies and instrumentalities, and local government units.
A. Urban Barangays
PARTICULARS FEE
DISCO PHP 1,000.00/day
ROAD CLOSURE PHP 500.00/day
MOTORCADE PHP 200.00/day
PAGEANTS/FASHION SHOWS/SHOWS PHP 500.00/day
SALES PROMOTION PHP 500.00/day
OUTDOOR SALES ADVERTISEMENT PHP 500.00/day
PARTICULARS FEE
RENTAL OF BRGY. GYM PHP 150.00/hour
GRASS CUTTER PHP 300.00/day
DUMP TRACK PHP 1,500.00/trip
FOTON WITHIN CITY LIMITS PHP 3,000.00/trip
FOTON OUTSIDE CITY PHP 4,000.00/trip
LCD PROJECTOR PHP 1,500.00 every 3 hours
LCD SCREEN PHP 500.00 every 3 hours
SOUND SYSTEM WITHIN CITY LIMITS PHP 1,500.00/day
STAGE PHP 1,000.00/day
TENT PHP 200.00/day
GOVERNMENT OR BARANGAY LAND PHP 1,000.00/day
PARKING FEE
TRICYCLE PHP 5.00/vehicle/day
MOTORCYCLE PHP 5.00/vehicle/day
JEEP PHP 10.00/vehicle/day
MULTI CAB PHP 10.00/vehicle/day
ANY 4 WHEEL PUV PHP 10.00/vehicle/day
DOCKING FEE PHP 500.00/vessel/day
PASSENGER FEE PHP 10.00/person
iv.) Waste Management Services Fee. – The following are the fees or
charges for services rendered are hereby imposed:
PARTICULAR FEE
SMALL BUSINESS PHP 500.00 annually
MEDIUM BUSINESS PHP 1,000.00 annually
LARGE BUSINESS PHP 2,000.00 annually
SPECIAL TRIP (TRUCKING AND DRIVER) PHP 1,500.00/trip
PARTICULARS FEE
FILING FEE PHP 20.00
PROCESS SERVERS FEE
PHP 500 - 50,000 PHP 50.00
PHP 50,001 - 100,000 PHP 75.00
PHP 100,001 - 150,000 PHP 100.00
PHP 150,001 - 200,000 PHP 150.00
PHP 200,001 - 250,000 PHP 200.00
PHP 250,001 – 300,000 PHP 250.00
PHP 300,001 – 500,000 PHP 300.00
PHP 500,001 – ABOVE PHP 350.00
CERTIFICATE TO FILE ACTION PHP 500.00
B. Rural Barangays
ii.) Business Activities. - All business activities stated below shall pay
the following fees:
PARTICULARS FEE
DISCO PHP 950.00/day
ROAD CLOSURE PHP 450.00/day
MOTORCADE PHP 150.00/day
PAGEANTS/FASHION SHOWS/SHOWS PHP 450.00/day
SALES PROMOTION PHP 450.00/day
OUTDOOR SALES ADVERTISEMENT PHP 450.00/day
LIVESTOCKS FEE
COW,CARABAO,HORSE PHP 100.00 per head
PIG, GOAT AND OTHERS PHP 35.00 per head
GARBAGE FEE
STORE OWNER PHP 300.00 annually
RESIDENTIAL PHP 3.00 per sack
Section 12. Separability Clause. - If for any reason any part of this ordinance
shall be held to be unconstitutional or invalid, other parts or provision hereof, which are
not affected hereby; shall be continued in full force and effect.
Section 13. Effectivity Clause. - This ordinance shall take effect upon approval
hereof and upon posting the same in all conspicuous places within the barangay for ten
(10) consecutive days.
Drafted by:
ULDARICA B. DIGAP
LLSA III
CARMELINO C. OCCIDA
PDA
Received by:
ROSALINDA L. MONDIDO
Chief-Legislative Service Division
Approved by: