Naga waives business tax penalties

TAX RELIEF. Councilors Gregorio Abonal (leftmost), Salvador del Castillo (3rd from left), Jose Rañola, MD (3rd from right), and Mayor Nelson Legacion (2nd from left) hold copies of the ordinance that waives the surcharges and penalties on business tax and extension of tax due dates. Photo also shows Councilors Joselito Del Rosario (rightmost), Elmer Baldemoro and Jessie Albeus. JBN/REYBAYLON/CEPPIO

NAGA CITY --- The Sangguniang Panlungsod here enacted last Aug. 17 an ordinance “waiving the surcharges and penalties on business tax, and resetting tax due dates” in order to give local businesses and enterprises time to recover from the economic downturn following the implementation of community quarantine in the city as a result of the coronavirus (Covid-19) pandemic.

The ordinance, which was sponsored by Councilors Gregorio Abonal, Salvador del Castillo, Ghiel Rosales, Jose Rañola, MD, and Jose Perez, was approved by Mayor Nelson Legacion on Tuesday, Sept. 1.

Section 1 of Ordinance No. 2020-078 provided that business tax, fees and charges payable on installment basis can be paid on or before Nov. 16, 2020, all without penalties and surcharges.

On surcharges and penalties provision, the measure said that business taxpayers who were imposed surcharges and penalties prior to the passage of the ordinance for failure to meet the regular April 20 and July 20 deadlines shall have those surcharges and penalties credited or applied to their remaining 2020 business tax due.

The taxpayer shall only have to present his/her official receipt that shows the surcharges and penalties imposed on his/her April 20 to July 20, 2020 tax due for him/her to be allowed to credit the same against his/her remaining bThe authors of the ordinance said that the measure, which shall take effect after its publication in a local newspaper, shall be applicable only on business taxes, fees, and charges falling due on April 20 to Oct. 20, this year. All other business taxes, fees, and charges shall be subject to due dates, surcharges and penalties imposed under Ordinance No. 2004-123.