2002 Ord No. 81 - Article 38 -Article 41
C H A P T E R VI
GENERAL ADMINISTRATIVE AND PENAL PROVISION
Article 38. Collection and Accounting City Revenues.
Section 268. Tax Period and Manner Payment.- Unless otherwise provided in this Code, the tax period of all the city’s taxes, fees and charges shall be the calendar year, Such taxes, fees and charges maybe paid in quarterly installments.
Section 269. Accrual of Tax. – Unless otherwise provided in this Code, all city taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees and charges in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordnance imposing such new levies or rates.
Section 270. Time of Payment.- Unless otherwise provided in this Code, all city taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter and as the case may be. The Sanguniang Panlungsod, for justifiable reason may extend the time of payment of such taxes, fees and charges without surcharges or penalties but only for a period not exceeding six (6) months.
Section 271. – Surcharges and Penalties on unpaid taxes , fees or charges.- There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or position thereof exceed thirty six (36) months.
Section 272. Collection of the City Revenue by the City of Treasurer. – Where the amount of any other revenue due to the city except voluntary contribution or donation, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that month, an interest at rate of two percent (2%) per month from the date it is due until it is paid, but in no case shall be total interest on the unpaid amount or portion thereof exceed thirty six (36) month.
Section 273. Collection of the City Revenue by the City Treasurer. – Unless otherwise specified, all taxes, fees, or charges shall be collected by the City Treasurer and his duly authorized deputy.
The City Treasurer may designate the Barangay Treasurer as his deputy to collect city taxes, fees, or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code.
Section 274.- Examination of Books of Account and pertinent Records of Business Establishments by the City Treasurer.- The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts, and other pertinent records of any person, partnership, corporation, or association subject to the city taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee or charge. Such examination shall b made during regular business hours, only once for every one period. The City Treasurer may review previous assessments made for the purpose of collecting the correct taxes due from tax payer within the period of three (3) years pursuant to section 194 of the Local Government Code (LGC) of 1991 which also states that the City Treasurer may examined year, and shall be certified to by the City Treasurer. Such certificate shall be made of record in the books of accounts of the taxpayer examined.
Incase the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the deputy concerned shall specify state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same.
In case the City Treasurer or his duly authorized representative is refused or denied entry to taxpayer’s premises, or refused or denied access to taxpayer’s books of accounts and other pertinent financial records, the taxpayer’s Mayor’s Permit may be revoked and the business establishments accordingly closed.
Further, a copy of the taxpayer’s financial statements and other pertinent financial records shall be submitted to the City Treasurer’s Office within fifteen (15) days from receipt of written demand duly signed by the City Treasurer, or within a period stated therein. Failure to submit the documents required under this provision within fifteen (15) days from receipt of written demand or within the period set therein, the taxpayer’s Mayor’s Permit may be revoked and the business establishments accordingly closed.
In addition to the sanctions mentioned in the last two preceding paragraphs, the taxpayer who refuses or denies entry or access to books of accounts and other pertinent financial records, or who fails or refuses to submit the books of accounts and other pertinent financial records to the City Treasurer despite demand, or the president , comptroller, or accountant, in case the taxpayer is corporation, shall be charged in court and if convicted shall suffer a penalty of imprisonment of thirty (30) days or a fine of five thousand pesos (PhP 5,000.00), or both, at the discretion of the court.
For this purpose, the record of the revenue district office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy, or duly authorized representative subject to the guidelines issued by the Department of Finance.
Section 275. Presumption Assessment. – In case the City Treasurer or his duly authorized representative is refused or denied entry to taxpayer’s premises, or refused or denied access to taxpayer’s books of accounts and other pertinent financial records, or the taxpayer fails or refuses to submit his books of accounts and other pertinent financial records when so required, the taxpayer shall be presumed liable for taxes, fees and other chargers based on available records and documents, shall be assessed accordingly.
Section 276. Promulgation of Rules and Regulation. –
(a) Within seven (7) days after the approval of this code, The City
Mayor shall convene the Oversight Committee herein provided
For. The said Committee shall formulate and issue the
appropriate rules and regulations necessary for the efficient and
effective implementation of the provisions of this code.
(b) The Oversight Committee shall be composed of the following:
Hon. Cynthia G. Cajudo
City Vice-Mayor
(Chairman, Oversight Committee)
Hon. Gregorio A. Manglicmot
City Councilor (Vice-Chairman)
Hon. Rexy Gregorio-Cruz
City Councilor (Member)
Hon. Teodore D. del Rosario
City Councilor (Member)
Elizabeth s. Zavalla
City Administrator (Member)
Atty. Hedy Esman-Diaz
Council Secretary (Member, On Leave)
Elflida s. Salmon
Acting Council Secretary (Member)
Marcelino D. Andawi
City Treasurer (Member)
Atty. Ma. Ellen M. Aguilar
City Legal Officer (Member)
Oscar DG. Agustin
City Assessor (Member)
Dennis R. Martinez
City Accountant (Member)
Johnny B. Choa
City Budget Officer (Member)
Engr. Henry S. Segui
City Engineer (Member)
Emmanuel E. Ramos
OIC, Business Permit Division (member)
(c) The Committee shall submit its recommendation to the City
Mayor within two (2) months after its organization. Thereafter, the
Committee shall monitor the implementation of the provisions of this
Code and recommend from time to time additional rules and regulations or
Changes thereof.
Section 277. Accounting of Collection.- Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of the existing laws, rules and regulations, and credited to the General Fund of the City. Pecuniary liabilities imposed by the court for violation of any city ordnance shall accrue to the General Fund of the City.
Section 279. Issuance of Receipts. – It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the person paying tax, fee or charge, indicating therein the date, amount, name of the person paying and account which it is paid.
In acknowledgement payment of the city taxes, fees and charges, it shall be duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose the number of the corresponding city tax ordnance.
Section280. – Record of Taxpayers. – It shall be the duty of the City Treasurer to keep the record of the names of the names of all persons paying city taxes, fees and charges. He shall establish and keep current appropriate tax roll for each kind of tax, fee or charge provided in this code.
Article 39. Civil Remedies for Collection of revenues
Section. 282. Local Government - City taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or encumbrance in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property of rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise or privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent city taxes, fees and charges including related surcharges and interest.
Section 282. Civil Remedies. – The civil remedies for the collection of the City taxes, fees, or charges, and other related surcharges and interests resulting from the delinquency shall be:
(a) By administrative action thru distrait of goods, chattel or effects, and personal property or whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or right to real property; and
(b) By judicial action.
Either or both these remedies maybe pursued concurrently or
simultaneously at the discretion of the Mayor upon the recommendation of the
City Treasurer.
Section 283. Distraint of Personal Property. – The remedy by distraint shall proceed as follows;
(a) Seizure – Upon failure of the person owing any local tax or other impositions to pay the same at the time required, the City treasurer Or his deputy may upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charges in question, property belonging to that person or any personal property subject to the
lien, in sufficient quantity to satisfy the tax, fee or charges in question, together with any increment thereto incident to delinquency and expenses of seizure. In such case, City treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall server as sufficient warrant for the distrait of personal property aforementioned, subject to the taxpayers right to calim exemption under the provisions of existing laws. Distrianed personal property shall be sold at the public auction in the manner herein provided for.
(b) Accounting of Distrained Goods - The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels or effects were taken, or to which shall be added statement of the sum demanded and a note of the time and place of sale.
(c) Publication – The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the city where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice. One place for posting of the notice shall be at the Office of the Mayor.
(d) Release of Distrained Property upon Payment Prior to Sale.- If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distraied shall be restored to the owner.
(e) Procedure of Sale – At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor.
Should the property distrained be not disposed of within one hundred and twenty (120) days from the amount of the assessment made thereon by the Committee on appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as members.
(F) Disposition of Proceeds. – The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses for the seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner ,be distained until the full amount due, including all expenses are collected.
Section 248. Levy on real property.- After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously , or after the distrait of personal property belonging to the delinquent tax payer. To this end the City Treasurer shall prepare a duly authenticated certificate showing the name of tax payer and the amount of tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of the legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed or served upon the Assessor and the Register of Deeds where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he is absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose or if there be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer’s real property.
A report on the levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panglunsod.
Section 285. Advertisement and Sale.- Within thirty (30) days after levy, the usable portion thereof as nay be necessary to publicly advertise for sale or auction the property or a advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the city where the property is located. The advertisement shall contain the amount of taxes, fees, or charges and penalties due thereon, and the time and place of sale, the name of taxpayer may stop the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city building, or on the property sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panglungsod. The City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of the sale shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for
and the advertisement and subsequent sale, in cases of personal and real property including improvement thereon.
Section 286. Redemption of Property Sold.- Within one (1) year form the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer or the total amount of taxes, fees, or charges, and related surcharges, interest or penalties from the date of the delinquency to
The date of the sale, plus interest of two percent (2%) per month of the purchase price from the date of purchase to the date of redemption. Such payment invalidates the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus interest of two (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests and penalties.
The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.
Section 287. Final Deed for Purchaser.- In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends.
Section 288. Purchase of Property by the City Government for Want of Bidder.- In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the city to satisfy the claim and within the two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the record of any such declaration of the forfeiture to the transfer the title of the forfeited property to the city without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Cit Treasurer the full amount of the taxes , fees, charges, and related surcharges, interests, or penalties, and the costs of the sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the city.
Section 289.- Resale of Real Estate Taken for Taxes. Fees, or Charges.- The Sangguniang Panglungsod shall, by separate ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired in section 7 (B) 09 at the public auction. The proceeds of the sale shall accrue to the General Fund of the City.
Section 290. Collection of Delinquent Taxes, Fees Charges or Other Revenues Through Judicial Action.- The city may enforce the collection of delinquent taxes fees, charges or other revenues by civil action in any court of complement jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in subsection (A) of section (B) 14 of this Code.
Section 291). Further Distraint or Levy.- The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected.
Section 292). Personal Property Exempt from Distraint or Levy.- The following properties shall be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any city tax, fee or charge, including the related surcharge and interest:
(a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment;
(b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent Taxpayer may select, and necessarily used by him in his ordinary occupation;
(c) His necessary clothing, and that of his family;
(d) Household furniture and utensils necessary for housekeeping and used value not exceeding Ten Thousand Pesos (P 10,000.00);
(e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months;
(f) The professional libraries of doctors, engineers, lawyers and judges;
(g) Any material or article forming part of a house or improvement of any real property;
Section 293.Taxpayer’s Remedies.-
(a) Periods of Assessment and Collection.- (1) City taxes, fees, charges shall be assessed within five (5) years from the date they become due. No action for the collection of such taxes, fees or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees or charges which have accrued before the effectivity of the Local Government Code may be assessed within a period of three (3) years from the date they become due.
(2) In case of fraud or intent to evade the payments of taxes, fees, or charges, the same may be assessed within ten (10) years, from discovery of fraud or intent to evade payment.
(3) City taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative, or judicial action. No such action shall be instituted after the expiration of the said period. Provided, however, that, that, taxes, fees, or charges assessed before the effectivity of the Local Government Code may be collected within the period of three (3) years from the date of assessment.
Section 290. Collection of Delinquent Taxes, Fees Charges or revenues Through Judicial Action. – The city may enforce the collection of delinquent taxes fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in subsection (A) of section (B) 14 of this Code.
Section 291. Further Distraint or Levy. – The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected.
Section 292. Personal Property Exempt from Distraint or Levy. - The Following properties shall be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any city tax, fee or charge, including the related surcharge and interest:
(a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment.
(b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent Taxpayer may select, and necessarily used by him in his ordinary occupation.
(c) His necessary clothing, and that of his family;
(d) Household furniture and utensils necessary for housekeeping and used for purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (10,000);
(e) Provisions, including crops , actually provided for individual or family use sufficient for four (4) months;
(f)The professional libraries of doctors, engineers, lawyers, and judges;
(g) Nay material of article forming part of house or improvement of any real property;
Section 293. Taxpayer’s Remedies –
(a) Periods of Assessment And Collection. – (1) City taxes, fees, charges shall be assessed within (5) years from the date they become due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provide, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code may be assessed within a period of three (3) years from the date they become due.
(2) Incase of fraud intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years, from discovery of fraud or intent to evade payment.
(3) City taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative , or judicial action. No such action shall be instituted after the expiration of the said period. Provided, however, that, taxes, fees, or charges assessed before the effectivity of the Local Government Code may collected within the period of three (3) years from the date of assessment.
(4) The running of the period of prescription provided in the preceding paragraphs shall be suspended for the time during which:
(i) The treasurer id legally prevented form making the assessment of collection;
(ii) The taxpayer request for investigation and executes a waiver in writing before expiration of the period within which to assess or collect; and
(iii) The taxpayer is out of the country or otherwise cannot be located.
(b) Protest of Assessment. – When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, then surcharges, interest and penalties. Within sixty (60) days from receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment, shall become final and executory. The City Treasurer shall decide the protest within sixty.(60) days from the time of it’s feeling. If the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice canceling wholly or partially the assessment. However, if the City Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from receipt of the decimal of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal to a court of competent jurisdiction, otherwise, the assessment becomes conclusive and unappealable.
(c) Payment under Protest- No protest, however shall be entertained unless the taxpayer first pay the tax. There shall be annotated on the tax receipt words “paid under protest”. A copy on the tax receipt shall be attached to the written protest contesting the assessment.
(d) Claim for Refund of Tax Credit.- No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously and illegally until a written claim of refund or credit has been filed with the City Treasurer. No case shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit.
Any question on the constitutionally or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of justice who shall render a decision within sixty (60) days from the date of receipt of the appeal. Provided, however, that such appeal shall not have the effect of suspending the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein. Provided finally, that within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceeding with a court of competent jurisdiction.
Article 40. Miscellaneous Decision
Section 294. Power to Levy other Taxes, Fees or Charges.- The city shall exercise the power to levy, fees, or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws. Provided, that the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy. Provided, further, that the ordinance levying such taxes, fees, or charges shall not be enacted without any prior public hearing conducted for the purpose.
Section 295. Publication of the Revenue Code. – Within ten (10) days after its approval, a certified true copy of this Code shall be published in full for three (3) consecutive days in a newspaper of local circulation or posting in at least two conspicuous and publicly accessible places in the City.
Section 296. Public Dissemination of this Code. – Copies of this Revenue Code shall be furnished to the City Treasurer and the City Administrator for public dissemination.
Section 297. Authority to Adjust Rates. – The Sangguniang Panlungsod shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but is no case shall such adjustment exceed ten percent (10%) of the rate fixed under Local Government Code.
Section 298. Withdrawal of tax Exemption Privileges. – Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under R.A No. 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810; or receipts from the printing and/or publication of texts or references required by the DECS, are hereby withdrawn effective January 1, 1992.
Article 41. General Penal Provisions
Section 299. Penalty. – Any violation of the provision of this code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not exceeding One Thousand Pesos (1,000.00) or imprisonment of not less than one (1) month but more than six (6) months or both, at the discretion of the Court.
GENERAL ADMINISTRATIVE AND PENAL PROVISION
Article 38. Collection and Accounting City Revenues.
Section 268. Tax Period and Manner Payment.- Unless otherwise provided in this Code, the tax period of all the city’s taxes, fees and charges shall be the calendar year, Such taxes, fees and charges maybe paid in quarterly installments.
Section 269. Accrual of Tax. – Unless otherwise provided in this Code, all city taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees and charges in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordnance imposing such new levies or rates.
Section 270. Time of Payment.- Unless otherwise provided in this Code, all city taxes, fees and charges shall be paid within the first twenty (20) days of January or of each subsequent quarter and as the case may be. The Sanguniang Panlungsod, for justifiable reason may extend the time of payment of such taxes, fees and charges without surcharges or penalties but only for a period not exceeding six (6) months.
Section 271. – Surcharges and Penalties on unpaid taxes , fees or charges.- There is hereby imposed a surcharge of twenty-five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or position thereof exceed thirty six (36) months.
Section 272. Collection of the City Revenue by the City of Treasurer. – Where the amount of any other revenue due to the city except voluntary contribution or donation, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that month, an interest at rate of two percent (2%) per month from the date it is due until it is paid, but in no case shall be total interest on the unpaid amount or portion thereof exceed thirty six (36) month.
Section 273. Collection of the City Revenue by the City Treasurer. – Unless otherwise specified, all taxes, fees, or charges shall be collected by the City Treasurer and his duly authorized deputy.
The City Treasurer may designate the Barangay Treasurer as his deputy to collect city taxes, fees, or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Code.
Section 274.- Examination of Books of Account and pertinent Records of Business Establishments by the City Treasurer.- The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books of accounts, and other pertinent records of any person, partnership, corporation, or association subject to the city taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee or charge. Such examination shall b made during regular business hours, only once for every one period. The City Treasurer may review previous assessments made for the purpose of collecting the correct taxes due from tax payer within the period of three (3) years pursuant to section 194 of the Local Government Code (LGC) of 1991 which also states that the City Treasurer may examined year, and shall be certified to by the City Treasurer. Such certificate shall be made of record in the books of accounts of the taxpayer examined.
Incase the examination herein authorized is made by a duly authorized deputy of the City Treasurer, the written authority of the deputy concerned shall specify state the name, address, and business of the taxpayers whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same.
In case the City Treasurer or his duly authorized representative is refused or denied entry to taxpayer’s premises, or refused or denied access to taxpayer’s books of accounts and other pertinent financial records, the taxpayer’s Mayor’s Permit may be revoked and the business establishments accordingly closed.
Further, a copy of the taxpayer’s financial statements and other pertinent financial records shall be submitted to the City Treasurer’s Office within fifteen (15) days from receipt of written demand duly signed by the City Treasurer, or within a period stated therein. Failure to submit the documents required under this provision within fifteen (15) days from receipt of written demand or within the period set therein, the taxpayer’s Mayor’s Permit may be revoked and the business establishments accordingly closed.
In addition to the sanctions mentioned in the last two preceding paragraphs, the taxpayer who refuses or denies entry or access to books of accounts and other pertinent financial records, or who fails or refuses to submit the books of accounts and other pertinent financial records to the City Treasurer despite demand, or the president , comptroller, or accountant, in case the taxpayer is corporation, shall be charged in court and if convicted shall suffer a penalty of imprisonment of thirty (30) days or a fine of five thousand pesos (PhP 5,000.00), or both, at the discretion of the court.
For this purpose, the record of the revenue district office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy, or duly authorized representative subject to the guidelines issued by the Department of Finance.
Section 275. Presumption Assessment. – In case the City Treasurer or his duly authorized representative is refused or denied entry to taxpayer’s premises, or refused or denied access to taxpayer’s books of accounts and other pertinent financial records, or the taxpayer fails or refuses to submit his books of accounts and other pertinent financial records when so required, the taxpayer shall be presumed liable for taxes, fees and other chargers based on available records and documents, shall be assessed accordingly.
Section 276. Promulgation of Rules and Regulation. –
(a) Within seven (7) days after the approval of this code, The City
Mayor shall convene the Oversight Committee herein provided
For. The said Committee shall formulate and issue the
appropriate rules and regulations necessary for the efficient and
effective implementation of the provisions of this code.
(b) The Oversight Committee shall be composed of the following:
Hon. Cynthia G. Cajudo
City Vice-Mayor
(Chairman, Oversight Committee)
Hon. Gregorio A. Manglicmot
City Councilor (Vice-Chairman)
Hon. Rexy Gregorio-Cruz
City Councilor (Member)
Hon. Teodore D. del Rosario
City Councilor (Member)
Elizabeth s. Zavalla
City Administrator (Member)
Atty. Hedy Esman-Diaz
Council Secretary (Member, On Leave)
Elflida s. Salmon
Acting Council Secretary (Member)
Marcelino D. Andawi
City Treasurer (Member)
Atty. Ma. Ellen M. Aguilar
City Legal Officer (Member)
Oscar DG. Agustin
City Assessor (Member)
Dennis R. Martinez
City Accountant (Member)
Johnny B. Choa
City Budget Officer (Member)
Engr. Henry S. Segui
City Engineer (Member)
Emmanuel E. Ramos
OIC, Business Permit Division (member)
(c) The Committee shall submit its recommendation to the City
Mayor within two (2) months after its organization. Thereafter, the
Committee shall monitor the implementation of the provisions of this
Code and recommend from time to time additional rules and regulations or
Changes thereof.
Section 277. Accounting of Collection.- Unless otherwise provided in this Code and other existing laws and ordinances, all monies collected by virtue of this Code shall be accounted for in accordance with the provisions of the existing laws, rules and regulations, and credited to the General Fund of the City. Pecuniary liabilities imposed by the court for violation of any city ordnance shall accrue to the General Fund of the City.
Section 279. Issuance of Receipts. – It shall be the duty of the City Treasurer or his authorized representative to issue the necessary receipt to the person paying tax, fee or charge, indicating therein the date, amount, name of the person paying and account which it is paid.
In acknowledgement payment of the city taxes, fees and charges, it shall be duty of the City Treasurer or his deputies to indicate on the official receipt issued for the purpose the number of the corresponding city tax ordnance.
Section280. – Record of Taxpayers. – It shall be the duty of the City Treasurer to keep the record of the names of the names of all persons paying city taxes, fees and charges. He shall establish and keep current appropriate tax roll for each kind of tax, fee or charge provided in this code.
Article 39. Civil Remedies for Collection of revenues
Section. 282. Local Government - City taxes, fees, charges and other revenue constitute a lien, superior to all liens, charges or encumbrance in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property of rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise or privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent city taxes, fees and charges including related surcharges and interest.
Section 282. Civil Remedies. – The civil remedies for the collection of the City taxes, fees, or charges, and other related surcharges and interests resulting from the delinquency shall be:
(a) By administrative action thru distrait of goods, chattel or effects, and personal property or whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or right to real property; and
(b) By judicial action.
Either or both these remedies maybe pursued concurrently or
simultaneously at the discretion of the Mayor upon the recommendation of the
City Treasurer.
Section 283. Distraint of Personal Property. – The remedy by distraint shall proceed as follows;
(a) Seizure – Upon failure of the person owing any local tax or other impositions to pay the same at the time required, the City treasurer Or his deputy may upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien, in sufficient quantity to satisfy the tax, fee or charges in question, property belonging to that person or any personal property subject to the
lien, in sufficient quantity to satisfy the tax, fee or charges in question, together with any increment thereto incident to delinquency and expenses of seizure. In such case, City treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amount of the tax, fee or charge and penalty due. This shall server as sufficient warrant for the distrait of personal property aforementioned, subject to the taxpayers right to calim exemption under the provisions of existing laws. Distrianed personal property shall be sold at the public auction in the manner herein provided for.
(b) Accounting of Distrained Goods - The officer executing the distraint shall make or cause to be made an accounting of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from which possession of goods, chattels or effects were taken, or to which shall be added statement of the sum demanded and a note of the time and place of sale.
(c) Publication – The officer executing the distraint shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the city where the distraint is made, specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice. One place for posting of the notice shall be at the Office of the Mayor.
(d) Release of Distrained Property upon Payment Prior to Sale.- If at any time prior to the consummation of the sale all proper charges are paid to the officer conducting the sale, the goods or effects distraied shall be restored to the owner.
(e) Procedure of Sale – At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the City Treasurer, shall make a report of the proceedings in writing to the City Mayor.
Should the property distrained be not disposed of within one hundred and twenty (120) days from the amount of the assessment made thereon by the Committee on appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled.
Said Committee on Appraisal shall be composed of the City Treasurer as Chairman, with a representative of the Commission on Audit and the City Assessor as members.
(F) Disposition of Proceeds. – The proceeds of the sale shall be applied to satisfy the tax, together with the increment thereto incident to delinquency, and the expenses of the distraint and sale. Any balance over and above what is required to pay the entire claim shall returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses for the seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner ,be distained until the full amount due, including all expenses are collected.
Section 248. Levy on real property.- After the expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on before, simultaneously , or after the distrait of personal property belonging to the delinquent tax payer. To this end the City Treasurer shall prepare a duly authenticated certificate showing the name of tax payer and the amount of tax, fee, or charge, and penalty due from him. Said certificate shall operate with the force of the legal execution throughout the Philippines. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed or served upon the Assessor and the Register of Deeds where the property is located who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he is absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose or if there be none, to the occupant of the property in question.
In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer’s real property.
A report on the levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sangguniang Panglunsod.
Section 285. Advertisement and Sale.- Within thirty (30) days after levy, the usable portion thereof as nay be necessary to publicly advertise for sale or auction the property or a advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city building and in a public and conspicuous place in the barangay where the real property is located and by publication once a week for three (3) weeks in a newspaper of general circulation in the city where the property is located. The advertisement shall contain the amount of taxes, fees, or charges and penalties due thereon, and the time and place of sale, the name of taxpayer may stop the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city building, or on the property sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale.
Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sangguniang Panglungsod. The City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests or penalties: Provided, however, that any excess in the proceeds of the sale over the claim and cost of the sale shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for
and the advertisement and subsequent sale, in cases of personal and real property including improvement thereon.
Section 286. Redemption of Property Sold.- Within one (1) year form the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer or the total amount of taxes, fees, or charges, and related surcharges, interest or penalties from the date of the delinquency to
The date of the sale, plus interest of two percent (2%) per month of the purchase price from the date of purchase to the date of redemption. Such payment invalidates the certificate of sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy.
The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus interest of two (2%) per month herein provided for, the portion of the cost of sale and other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees, or charges, related surcharges, interests and penalties.
The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.
Section 287. Final Deed for Purchaser.- In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends.
Section 288. Purchase of Property by the City Government for Want of Bidder.- In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the city to satisfy the claim and within the two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the record of any such declaration of the forfeiture to the transfer the title of the forfeited property to the city without the necessity of an order from a competent court.
Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the Cit Treasurer the full amount of the taxes , fees, charges, and related surcharges, interests, or penalties, and the costs of the sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested to the city.
Section 289.- Resale of Real Estate Taken for Taxes. Fees, or Charges.- The Sangguniang Panglungsod shall, by separate ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired in section 7 (B) 09 at the public auction. The proceeds of the sale shall accrue to the General Fund of the City.
Section 290. Collection of Delinquent Taxes, Fees Charges or Other Revenues Through Judicial Action.- The city may enforce the collection of delinquent taxes fees, charges or other revenues by civil action in any court of complement jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in subsection (A) of section (B) 14 of this Code.
Section 291). Further Distraint or Levy.- The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected.
Section 292). Personal Property Exempt from Distraint or Levy.- The following properties shall be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any city tax, fee or charge, including the related surcharge and interest:
(a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment;
(b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent Taxpayer may select, and necessarily used by him in his ordinary occupation;
(c) His necessary clothing, and that of his family;
(d) Household furniture and utensils necessary for housekeeping and used value not exceeding Ten Thousand Pesos (P 10,000.00);
(e) Provisions, including crops, actually provided for individual or family use sufficient for four (4) months;
(f) The professional libraries of doctors, engineers, lawyers and judges;
(g) Any material or article forming part of a house or improvement of any real property;
Section 293.Taxpayer’s Remedies.-
(a) Periods of Assessment and Collection.- (1) City taxes, fees, charges shall be assessed within five (5) years from the date they become due. No action for the collection of such taxes, fees or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provided, that taxes, fees or charges which have accrued before the effectivity of the Local Government Code may be assessed within a period of three (3) years from the date they become due.
(2) In case of fraud or intent to evade the payments of taxes, fees, or charges, the same may be assessed within ten (10) years, from discovery of fraud or intent to evade payment.
(3) City taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative, or judicial action. No such action shall be instituted after the expiration of the said period. Provided, however, that, that, taxes, fees, or charges assessed before the effectivity of the Local Government Code may be collected within the period of three (3) years from the date of assessment.
Section 290. Collection of Delinquent Taxes, Fees Charges or revenues Through Judicial Action. – The city may enforce the collection of delinquent taxes fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the City Treasurer within the period prescribed in subsection (A) of section (B) 14 of this Code.
Section 291. Further Distraint or Levy. – The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected.
Section 292. Personal Property Exempt from Distraint or Levy. - The Following properties shall be exempt from distraint and levy, attachment or execution thereof for delinquency in the payment of any city tax, fee or charge, including the related surcharge and interest:
(a) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment.
(b) One (1) horse, cow, carabao, or other beast of burden, such as the delinquent Taxpayer may select, and necessarily used by him in his ordinary occupation.
(c) His necessary clothing, and that of his family;
(d) Household furniture and utensils necessary for housekeeping and used for purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (10,000);
(e) Provisions, including crops , actually provided for individual or family use sufficient for four (4) months;
(f)The professional libraries of doctors, engineers, lawyers, and judges;
(g) Nay material of article forming part of house or improvement of any real property;
Section 293. Taxpayer’s Remedies –
(a) Periods of Assessment And Collection. – (1) City taxes, fees, charges shall be assessed within (5) years from the date they become due. No action for the collection of such taxes, fees, or charges, whether administrative or judicial, shall be instituted after the expiration of such period: Provide, that taxes, fees, or charges which have accrued before the effectivity of the Local Government Code may be assessed within a period of three (3) years from the date they become due.
(2) Incase of fraud intent to evade the payment of taxes, fees, or charges, the same may be assessed within ten (10) years, from discovery of fraud or intent to evade payment.
(3) City taxes, fees, or charges may be collected within five (5) years from the date of assessment by administrative , or judicial action. No such action shall be instituted after the expiration of the said period. Provided, however, that, taxes, fees, or charges assessed before the effectivity of the Local Government Code may collected within the period of three (3) years from the date of assessment.
(4) The running of the period of prescription provided in the preceding paragraphs shall be suspended for the time during which:
(i) The treasurer id legally prevented form making the assessment of collection;
(ii) The taxpayer request for investigation and executes a waiver in writing before expiration of the period within which to assess or collect; and
(iii) The taxpayer is out of the country or otherwise cannot be located.
(b) Protest of Assessment. – When the City Treasurer or his duly authorized representative finds that correct taxes, fees, or charges have not been paid, he shall issue a notice of assessment stating the nature of the tax, fee or charge, the amount of deficiency, then surcharges, interest and penalties. Within sixty (60) days from receipt of the notice of assessment, the taxpayer may file a written protest with the City Treasurer contesting the assessment; otherwise, the assessment, shall become final and executory. The City Treasurer shall decide the protest within sixty.(60) days from the time of it’s feeling. If the City Treasurer finds the protest to be wholly or partly meritorious, he shall issue a notice canceling wholly or partially the assessment. However, if the City Treasurer finds the assessment to be wholly or partly correct, he shall deny the protest wholly or partly with notice to the taxpayer. The taxpayer shall have thirty (30) days from receipt of the decimal of the protest or from the lapse of the sixty-day period prescribed herein within which to appeal to a court of competent jurisdiction, otherwise, the assessment becomes conclusive and unappealable.
(c) Payment under Protest- No protest, however shall be entertained unless the taxpayer first pay the tax. There shall be annotated on the tax receipt words “paid under protest”. A copy on the tax receipt shall be attached to the written protest contesting the assessment.
(d) Claim for Refund of Tax Credit.- No case or proceeding shall be maintained in any court for the recovery of any tax, fee, or charge erroneously and illegally until a written claim of refund or credit has been filed with the City Treasurer. No case shall be entertained in any court after the expiration of two (2) years from the date of the payment of such tax, fee, or charge, or from the date the taxpayer is entitled to a refund or credit.
Any question on the constitutionally or legality of this Code may be raised on appeal within thirty (30) days from the effectivity thereof to the Secretary of justice who shall render a decision within sixty (60) days from the date of receipt of the appeal. Provided, however, that such appeal shall not have the effect of suspending the effectivity of this Code and the accrual and payment of the tax, fee, or charge levied herein. Provided finally, that within thirty (30) days after receipt of the decision or the lapse of the sixty-day period without the Secretary of Justice acting upon the appeal, the aggrieved party may file appropriate proceeding with a court of competent jurisdiction.
Article 40. Miscellaneous Decision
Section 294. Power to Levy other Taxes, Fees or Charges.- The city shall exercise the power to levy, fees, or charges on any base or subject not otherwise specifically enumerated herein or taxed under the provisions of the National Internal Revenue Code, as amended, or other applicable laws. Provided, that the taxes, fees, or charges shall not be unjust, excessive, oppressive, confiscatory or contrary to declared national policy. Provided, further, that the ordinance levying such taxes, fees, or charges shall not be enacted without any prior public hearing conducted for the purpose.
Section 295. Publication of the Revenue Code. – Within ten (10) days after its approval, a certified true copy of this Code shall be published in full for three (3) consecutive days in a newspaper of local circulation or posting in at least two conspicuous and publicly accessible places in the City.
Section 296. Public Dissemination of this Code. – Copies of this Revenue Code shall be furnished to the City Treasurer and the City Administrator for public dissemination.
Section 297. Authority to Adjust Rates. – The Sangguniang Panlungsod shall have the sole authority to adjust the tax rates as prescribed herein not oftener than once every five (5) years, but is no case shall such adjustment exceed ten percent (10%) of the rate fixed under Local Government Code.
Section 298. Withdrawal of tax Exemption Privileges. – Unless otherwise provided in this Revenue Code, tax exemptions or incentives granted to, or presently enjoyed by all persons, whether natural juridical, including government-owned or controlled corporations, except local water districts, cooperatives duly registered under R.A No. 6938, non-stock and non-profit hospitals and educational institutions, business enterprises certified by the Board of Investment (BOI) as pioneer or non-pioneer for a period of six (6) and four (4) years, respectively, from the date of registration, business entity, association, or cooperatives registered under RA 6810; or receipts from the printing and/or publication of texts or references required by the DECS, are hereby withdrawn effective January 1, 1992.
Article 41. General Penal Provisions
Section 299. Penalty. – Any violation of the provision of this code not herein otherwise covered by a specific penalty, or of the rules and regulations promulgated under authority of this Code, shall be punished by a fine of not exceeding One Thousand Pesos (1,000.00) or imprisonment of not less than one (1) month but more than six (6) months or both, at the discretion of the Court.
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