Legislative Information Tracking and Administration System

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 as 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, the Sangguniang Panlungsod is empowered by law to extend the deadline for the payment of local taxes, fees and charges, including the renewal of business permits and licenses;

WHEREAS, all local taxes, fees and charges including the renewal of business permits and licenses shall be paid within the first twenty (20) days of January every year, pursuant to Section 167 of the Local Government Code of 1991 (R.A. 7160);

WHEREAS, the City Government urges the public to observe safety and health standards at the city hall premises during their transaction while paying for the renewal of business permits and licenses;

WHEREAS, the working days from 3rd of January to 20^th of January 2022 is just 14 operational days;

WHEREAS, the City Government of San Juan cannot accommodate all taxpayers that will be dealing at the city hall premises because of the limited number of occupancies in an establishment allowed by the IATF to prevent the widespread of Covid-19 virus;

WHEREAS, Section 6A.03, Article A, Chapter VI of City Ordinance No. 91, Series of 2013 provides that the Sangguniang Panlungsod for justifiable reason or cause, may extend the payment of such taxes, fees or charges without surcharges or penalties but only for a period not exceeding six (6) months;

WHEREAS, under Republic Act No. 9388, otherwise known as “Charter of the City of San Juan” and the Local Government Code of 1991 provides that upon the majority vote of all the members of the Sangguniang Panlungsod, enact ordinances, levying taxes, fees and charges, prescribing the rates thereof, for general and specific purposes and granting tax exemptions, incentives or relief;

WHEREAS, due to such a short period, taxpayers may suffer penalties if the deadline is not extended;

WHEREAS, in order to mitigate the effects of the upsurge of cases of Covid-19 cases by the early of this year, it is imperative that the City of San Juan a reprieve in the payment of taxes by extending the period for the payment thereof;

WHEREAS, the City Government of San Juan is always ready and willing to assist the business sector and promote a safe and business-friendly environment in the city.

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

Section 1. The deadline for payment of renewal of business permits and licenses be extended from January 20, 2022 to March 31, 2022.

Section 2. Let copies of this Ordinance be furnished to all concerned government offices and agencies for their information and proper action.

Section 3. This Ordinance shall take effect upon approval.