Business and real property taxes due within the Enhanced Community Quarantine (ECQ) may now be paid on or before June 30, 2020 without the penalty for delayed payment while taxes for the third and fourth quarters may be paid on the last working days of December 2020.
The legislative and executive bodies of the City Government of Baguio approved a measure granting relief from payment of business and real property taxes to establishments within the city affected by the implementation of the Luzon-wide ECQ.
The legislative measure passed by the city council was signed by Mayor Benjamin Magalong on May 14, 2020.
The ordinance underscores that the grant of tax relief covers all affected establishments operating within the city regardless whether said establishments were closed or not during the ECQ period.
Under the ordinance, taxes that fell due within the ECQ period shall be paid on or before June 30, 2020 without the penalty. Taxes due for the third and fourth quarters shall be paid on or before the last working days of December without any extension.
However, taxes that were due before the ECQ are considered “delinquent,” thus shall have imposed penalties under the existing tax ordinance except for the period covered by the entire ECQ.
The ordinance cites Section 192 of Republic Act No. 7160, otherwise known as the Local Government Code of 1991, as amended, that gives local government units the authority, through an approved ordinance, to grant tax exemptions, incentives, or reliefs under such terms and conditions as it may deem necessary.
Recently, the city council also approved an ordinance mandating a rental holiday on real properties, buildings, stalls, units, or spaces used for commercial business or industrial purposes within the city which were prevented from operation during the ECQ, GCQ, and under other similar measures put in place to address the Coronavirus pandemic. **Jordan G. Habbiling
