The Baguio City Council has approved on third and final reading Ordinance 68-2025 which grants a one-time, six-month waiver on surcharges and interest for delinquent business taxpayers in Baguio City as of December 31, 2024. The measure aims to help struggling businesses recover from financial setbacks and boost the city’s revenue collection.
Under the ordinance, all delinquent business taxpayers are entitled to a 100% waiver on surcharges and interest incurred up to December 31, 2024 provided they settle their principal business tax within the prescribed six-month relief period. The program seeks to ease financial pressure on business owners while enabling the city to recover uncollected revenues.
The tax relief period will run for a fixed and non-extendable duration of six months from September 26, 2025, the date the ordinance was signed by the City Mayor. During this time, taxpayers may settle their obligations in full or through installment payments arranged with the City Treasury Office. Those who fail to pay within the given timeframe will automatically lose the privilege, and all previously waived surcharges and interests will be reinstated without further notice.
Taxpayers who avail of the program will be allowed to renew their business permits and continue operations, provided they comply with the terms of payment under the ordinance. However, the relief does not apply to businesses already covered by existing compromise agreements with the city government. **Jordan G. Habbiling
