BACULIO
(BOLOBOLO) PURSUANT TO THE PROVISIONS OF THE LOCAL GOVERNMENT CODE (R.A. 7160)
WHEREAS, Section 152 in Relation to Section 153 to 155 and Section 186 to 187 of Republic Act 7160,
otherwise known as Local Government Code of 1991, vested to every local government unit, including
the Barangay, to impose and collect fees service or user charges for any service rendered in the amount
commensurate to such service provided. And power to create its own sources of revenue and levy taxes,
fees and charges which shall accrue exclusively to the local government unit concerned;
WHEREAS, there are changes of the amount of taxes, fees and charges from previous tax codes;
WHEREAS, the old tax codes are still in effect to date, after it has been adopted by a Resolution of the
new elected barangay council until such new and revised tax codes been approved;
WHEREAS, the revenue is believed to augment the limited fund allocation in the Barangay budget and to
finance special activities which are vital considered part and parcel of good community services, there is
an imperative need to collect taxes, fees and service or user charges;
WHEREAS, there are official activities of the Barangay which are urgently required to meet the
exigencies of delivering basic services to the community and such activities need funding so that its
objective could be accomplished;
WHEREAS, the new tax codes is formed thru the joint effort of the Committee on Appropriation
following the procedure for approval in accordance with the provisions of this Code.
NOW THEREFORE, BE ORDAINED, as it is hereby ordained by the Barangay Council of Barangay Pedro Sa.
Baculio (Bolobolo), City of El Salvador in session assembled:
SECTION 1. Title. This Ordinance shall be known as “AN ORDINANCE ENACTING THE
OMNIBUS REQUIREMENTS IN ALL BARANGAY ISSUANCE AND FOR OTHER PURPOSES” of
Brgy. Del Monte, Island Garden City of Samal, Davao del Norte.
SECTION 2. Legal Basis. Section 16 of the Local Government Code of 1991 reads:
“General Welfare. – Every local government unit shall exercise the powers expressly
granted, those necessarily implied therefrom, as well as powers necessary, appropriate, or
incidental for its efficient and effective governance, and those which are essential to the
promotion of the general welfare. Within their respective territorial jurisdictions, local
government units shall ensure and support, among other things, the preservation and
enrichment of culture, promote health and safety, enhance the right of the people to a
balanced ecology, encourage and support the development of appropriate and self-reliant
scientific and technological capabilities, improve public morals, enhance economic prosperity
and social justice, promote full employment among their residents, maintain peace and
order, and preserve the comfort and convenience of their inhabitants.”
SECTION 3. Coverage. This Ordinance shall cover all issuances of the barangay such as
Barangay Residency Certification, Barangay Clearance, Business Clearance, Certificate of
Low Income, Barangay Construction Clearance, Travel Certification for Livestock, Cutting
Certification, Certificate of Low Income, and other related issuances.
SECTION 6. VARIANCE. In the event that clearance is withheld without any valid reason, the
Punong Barangay has the power to suspend the production of any of the requirements and
direct the immediate issuance of the document sought. On the other hand, the Punong
Barangay is empowered to request additional requirements deemed it necessary to satisfy
the issuance of the document sought.
SECTION 7. Separability Clause. If any provision of this Ordinance or the application of such
provision to any person or circumstances is declared unconstitutional, the remainder of this
Ordinance or the application of such provision to other persons or circumstances shall not
be affected by such declaration.
SECTION 8. Repealing Clause. All existing ordinances and resolutions of this barangay found
to be inconsistent herewith are hereby repealed or modified accordingly.
SECTION 9. Effectivity. This Ordinance shall take effect in accordance with the provisions of
the Local Government Code of 1991.
ENACTED AND APPROVED by the Sangguniang Barangay of Del Monte, Island Garden City
of Samal this May 2, 2011.
CARRIED AND APPROVED.
SECTION 1. Scope- This Ordinance shall govern the exercise of taxing, fees and service or
user charges and other common revenue raising power of the Barangay which shall
exclusively accrue to them;
SECTION 2. Definition of Terms- As used in this ordinance, the following meaning and
definition;
i. Gross Sales or Receipts refers to the total amount of the money or its equivalent
representing the contract, price, compensation or service fees, including the amount
charges for materials supplied with the services performed or to be performed for another
person, excluding discounts if determined at the time sale/s, sales return, excise tax and
value added tax (VAT).
iv. Amusement places refers to theaters, cinemas, concert, balls, circuses, and other similar
places of amusement where one seeks admission to entertain oneself by seeing or viewing
the show or the performers.
vi. Fees refer to dues fixed by laws or regulation, ordinance, or inspection of the business or
undertaking.
vii. Operator refers to the owner, manager, administrator or any other who operates or is
responsible for the operation of the business establishment or undertaking.
viii. Commercial Building refers to all building, located in the commercial area/s centers
including malls, market and the like.
ix. Peddlers or Vendors refer to any person who either for him or commission, travel from
place to place and sells his goods, offers to sell and deliver the same. Whether a peddlers or
vendor is a wholesale peddler of a particular commodity shall be determined from the
definition/s of a wholesale dealer or retailer dealer.
x. Public Utility Vehicles refer to as any vehicle propelled by any power using the public road
such as Tricycle, Pedi Cab and alike.
SECTION 3. Taxes on Stores/ Retailers- all stores or retailers with fixed business
establishments operating in the Barangay and with a gross sale or receipts of the preceding
calendar year Fifty Thousand pesos (P50, 000.00) or less, shall pay the Barangay Treasurer
the corresponding taxes thereon in the amount not exceeding one percent (1%) on such
gross sales or receipts. In the absence of said gross sales or receipts, the sworn statement/
declaration of sales of the owner/s, operator, or proprietor thereof shall be used as basis for
taxation.
SECTION 4. Barangay Clearance- the rate of fees to be collected for the issuance of
Barangay Clearance shall be as follows:
Purpose Fees
1. Employment P 20.00
3. Residency P 20.00
SECTION 5. Provided however, that the aforementioned clearance shall be deemed expired
after a period of One (I) year from the date of issuance thereof and an exemption for
business falling under Section 133 (n) of the Local Government code;
SECTION 6. Construction of the following:
1. Commercial Edifice:
2. Residential Edifice
3. Immovable Fence
a. Major P 100.00
SECTION 7. Student, Senior Citizen, Disabled- No fee shall be collected for the issuance of
individual Barangay Clearance and Certification requirements of the following Barangay
Residents: a. Student for Educational Purposes b. Senior Citizens c. Disabled Citizens d.
Indigence A standard fee of Thirty Pesos (P30.00) shall however, be collected for all
applicants including students who reside in other Barangay enrolled in school existing within
this Barangay. Proper coordination with corresponding schools will be done for monitoring.
It is the council's prerogative to exempt residents other than those mentioned above of
financial consideration.
SECTION 8. Issuance of Certified Thru Copy of the Official Documents of the Barangay- the
Punong Barangay, shall upon presentation of satisfactory proof that the original copy of the
official document/s presented to be certified is/ are in the custody of the authorized record
custodian/s of the Barangay, issue a certified thru copy of the same upon payment of a
corresponding fee of Five Pesos (P5.00) for every Certified thru Copy furnish by the record
custodian.
SECTION 9. Fee from Issuance of Certification to File Action- No dues shall be collected for
any complaints, petition, except criminal cases filed before the Lupong Tagapamayapa. After
exploiting all possible venue for party reconciliation and still being unsuccessful, the
complaint will be levied a fee of One Hundred Pesos (PI00.00) should he insist in securing a
Certification to File Action from the Barangay for
SECTION 10. Other fees and Charges- the Barangay may levy the following fees and
charges on Billboards, Signboards, Neon Signs and other outdoor advertisements. The sole
basis of the number of the face of the board would not be considered and the rate of ( he
fee woul d he us follows –