Ifugao grants amnesty to delinquent taxpayers

Globe, Smart, Aboitiz not exempted

By Daniel Codamon

LAGAWE, Ifugao -- Delinquent real property tax payers of this province can were  granted amnesty by virtue of a resolution approved  by the Sangguniang Panlalawigan recently.

It does not cover those who availed of previous tax amnesty and juridical entities such as GLOBE, SMART Telecoms, SN Aboitiz and other juridical persons.

Last July 3, the SP furnished the provincial governor, provincial treasury office and all municipal mayors Resolution Number 2015-465 “Declaring as valid and operative provincial ordinance No. 2015-57 granting real property tax relief to all taxpayers of Ifugao Province who have been delinquent in payment of their PT for the past calendar tears prior to CY 2015” for their information, reference and basis of appropriate action.

The ordinance, known as RPT Relief Ordinance of 2015, has its legal basis under Section 192 of Republic Act 7160 or the Local Government Code of 1991  which provides that local government units may through an ordinance duly approved, grant tax exemptions, incentives or relief under such terms and conditions as they may deem necessary.

The tax relief granted shall apply to all taxpayers who are liable for payment of RPT corresponding to all their real properties situated within the territorial jurisdiction of Ifugao.

It does not cover those who availed of previous tax amnesty and juridical entities such as GLOBE, SMART Telecoms, SN Aboitiz and other juridical persons.

The tax relief program for the delinquent taxpayers cover all penalties and surcharges of whatever kind accruing to all unpaid RPTs corresponding to all years prior to 2015.

The delinquent taxpayer shall only pay the principal RPT corresponding to the Basic Tax and Special Education Fund for such unpaid calendar years prior to CY 2015.

All RPT penalties and surcharges corresponding to the calendar years prior to 2015 which are already paid shall be treated as RPTs of the paying taxpayer and the period of availment of the tax relief shall be only until October 31, 2015.

All existing tax incentives shall not be prejudiced with respect to current tax obligations and that the distribution of the proceeds collected by virtue of this ordinance shall be distributed in accordance with the provisions of the LGC.