Legislative Information Tracking and Administration System

WHEREAS, Ms. Mira Chan, Topstrasse Global Inc., sent a letter dated January 21, 2022 to the City Council requesting for the settlement of their business taxes amounting toSix Hundred Seventy Four Thousand Five Hundred Sixteen Pesos and Sixty Nine Centavos (P674,516.69) for the year 2018 to 2021 in installment basis;

WHEREAS, Topstrasse Global Inc. suffered financial losses brought about by the expenses that they have for the previous years and the present COVID-19 pandemic;

WHEREAS, said taxpayer is willing to pay and request for a little consideration to allow them to recover their business to be able to address their obligations;

WHEREAS, Section 16 of the Local Government Code states 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 of the people within its territorial jurisdiction, and the public in general;

WHEREAS, Section 17 of the Local Government Code mandates every local government unit to endeavor itself to be self-reliant and shall continue exercising the powers and discharging the duties and functions currently vested upon them, including the power to impose taxes and other revenue-raising measures specifically provided in Section 151 of the same Code;

WHEREAS, Section 2J. 01., Article J of the City of San Juan Revenue Code of 2013 provides and empowers the City of San Juan to impose and collect Business Tax;

WHEREAS, Section 192 of the Local Government Code states that local government units may, through ordinances duly approved, grant tax exemptions, incentives or reliefs under such terms and conditions as they may deem necessary;

WHEREAS, concomitantly under Section 458 (2) sub-paragraph ii, the Sangguniang Panlungsod my enact ordinances, upon the majority vote of all its members, levying taxes, fees and charges, prescribing the rates thereof for general and specific purposes, and granting tax exemptions, incentives or reliefs;

WHEREAS, the City of San Juan is not oblivious of the economic impact of the current COVID-19 pandemic from small to big businesses alike which are having difficulties keeping their operations afloat in the midst of the restrictions brought forth by the said pandemic.

WHEREAS, in order to mitigate the effects of the said Covid-19 pandemic while at the same time providing means to infuse the necessary fund to the coffers of the City without resorting to the protracted means of collection of taxes, it is imperative that the City of San Juan accepts the settlement offer of said local taxpayer in relation to its deficiency business tax.

NOW THEREFORE, BE IT ORDAINED, by the Sangguniang Panlungsod of the City of San Juan, Metro Manila, in a session duly assembled, that:

SECTION 1. TITLE- This Ordinance shall be known as the “Topstrasse Global Inc. Business Tax Settlement Ordinance”

SECTION 2. SCOPE – The scope of this Ordinance shall pertain to the deficiency payment of Topstrasse Global Inc. of its business tax, including its interests, penalties and surcharges in the total amount of Six Hundred Seventy Four Thousand Five Hundred Sixteen Pesos and Sixty Nine Centavos (P674,516.69)for taxable year 2018 to 2021.

SECTION 3. TERMS- The deficiency tax including its interest, penalties and surcharges in the total amount of Six Hundred Seventy Four Thousand Five Hundred Sixteen Pesos and Sixty Nine Centavos (P674,516.69)shall be payable as follows:

Topstrasse Global Inc shall forthwith issue post-dated checks covering the ten (10) monthly installments payable to the City Government of San Juan upon the approval of this Ordinance.

SECTION 4. DEFAULT; EFFECT- Failure on the part of Topstrasse Global Inc. to pay any of its installment payment after the same falls due shall effectively make said local taxpayer to be in default without the necessity of demand, and shall render all other installment payments due and demandable which may be collected by available means provided by law.

SECTION 5. IMPLEMENTATION – The implementation of this Ordinance shall devolve upon the Office of the City Treasurer of San Juan City.

SECTION 6. SEPARABILITY CLAUSE - If, for any reason, any section or provision of this Ordinance is declared unconstitutional or invalid by a competent court, the remaining sections or provisions not affected thereby shall continue to be in full force and effect.

SECTION 7. REPEALING CLAUSE – All Ordinances is hereby repealed or amended accordingly including all ordinances, resolutions, rules or regulations inconsistent with or contrary to the provisions of this Ordinance.

SECTION 8. EFFECTIVITY - This Ordinance shall take effect immediately upon approval.