Baguio taxpayers can now avail of amnesty

By Aileen P. Refuerzo

BAGUIO CITY – Taxpayers may now avail of amnesty on fines, interests, surcharges and penalties surcharges on delinquent tax payments.

The city council last Monday approved on third reading an ordinance authored by Councilor Nicasio Aliping Jr. for this purpose.

Under the measure, a “general amnesty” would be given to real property taxpayers who are delinquent in the payment of real property taxes as of December 31, 2007.

“The amnesty shall pertain to the condonation of the entire amount of fines, interests, surcharges and penalties, provided that the taxpayer pays all the delinquent taxes,” the measure noted.

The amnesty shall be availed of only within three months upon its approval by the city mayor.

“The application of amnesty under the provisions of this Ordinance shall be filed with the Office of the City Treasurer on the form prescribed therefore,” the measure noted.

“Further, in order that said amnesty be granted the taxpayer shall explain in the form of affidavit stating the reasons such as: acts of man such as hold up and financial crisis; and fortuitious event.”

“Any taxpayer who avails of amnesty under the provisions of this Ordinance shall be exempted from any civil, criminal and administrative liability arising from the violation of the Real Property Tax Code and the Revised Revenue Code of Baguio City. The exemption shall cover only properties declared under amnesty;

“No public auction of delinquent real properties shall be held during the period of amnesty.”

Aliping said allowing taxpayers to settle their obligations without the burden of surcharges will help ease their financial woes in this time of economic crisis faced by the country.

“Taxpayers are hesitant to pay their tax delinquencies due to imposition of fines, interests, surcharges and penalties (thus the grant of amnesty) will encourage effective tax collection,” Aliping said.