Republic of the Philippines

OFFICE OF THE BARANGAY COUNCIL

Mangusu, Zamboanga City

ORDINANCE No.: 001

Series of 2022
“AN ORDINANCE ENACTING THE REVISED BARANGAY TAX CODE OF BARANGAY
MANGUSU, ZAMBOANGA CITY”

WHEREAS, Section 129 of the Local Government Code of 1991 states that each Local
Government shall exercise its power to create its own sources of revenue and levy taxes, fees and
charges subject to the provision herein, consistent with the basic policy of local autonomy. Such
taxes, fees and charges shall accrue exclusively to the local government units;
WHEREAS, section 152 in relation to Section 153 to 155 and Section 186 of Republic Act
7160, otherwise known as Local Government Unit Code of 1991, vested to every Local Government
Unit including the Barangay to impose and collect fees service or user charges for any services
rendered in the amount commensurate to such service provided and power to create its own sources of
revenue and levy taxes, fees and charges which shall accrue exclusively to the local government unit
concerned;
WHEREAS, to augment the limited fund allocation in the Barangay budget and to finance
special activities which are vital considered part and parcel of good community services, there is an
imperative need to collect taxes, fees, and service or user charges;
WHEREAS, there are official activities of the Barangay which are urgently required to meet
the exigencies of delivering basic services to the community and such activities need funding so that
its objective could be accomplished;
NOW THEREFORE, BE ORDAINED, as it is hereby ordained by the Barangay Council of
Mangusu, This City in session assembled.
SECTION 1. Scope- This Ordinance shall govern the exercise of fees and service or user
charges and other common revenue raising power of the Barangay which shall exclusively accrue to
them;
SECTION 2. Definition of Terms
a. Business- Refers to trade of commercial activity regularly engaged or means of livelihood or
with a view of profit.
b. Charges- refers to pecuniary liabilities such as rents and fees against persons of properties.
c. Fees- refers to dues fixed by laws or regulation, ordinance or inspection of the business or
undertaking.
d. Operator- refers to the owner, manager, administrator and any other who operates or is
responsible for the operation of the business establishment or undertaking.
e. Commercial Buildings- refers to all building located in the commercial area/s center
including malls, market and the like.
f. Peddlers or Vendors- refers to any person who either for him or commission, travel from
place to place or sell his goods offers to sell and deliver the same. Whether a peddler of the
particular commodity shall be determined from the definition/s of a wholesale dealer or
retailer dealer.

Section 3. Barangay Clearance- the rate of fees to be collected for the issuance of Barangay
Clearance shall be as follows:
Purpose Fees
1. Employment P 20.00
2. Barangay Identification P 30.00
3. Certificate of Residency P 20.00
 4. Certificate of Good Moral Character P 20.00
5. Loan Purposes P 20.00
6. Electrification P 20.00
7. Certificate of No Objection P 100.00
8. Postal ID application P 20.00
9. Police Clearance P 20.00
10. NBI Clearance P 20.00
11. Passport Application P 50.00
Section 4. Barangay Business Clearance- application to operate new business and renewal
of business. The rate of fees to be collected for the issuance of Barangay Business Clearance Shall be
as follows:
Purpose Fees
Sari-Sari Store P 50.00
Water Refilling Stations P 200.00
Restaurants, Eatery, Canteens and the like P 100.00
Bakeries, pastry shop and the like P 200.00
Computer Shops P 200.00
Vehicle Services, Auto repair shop and the like P 200.00
Billiard halls P 100.00
Motorcycle, Vehicles and Bicycle supplies P 100.00
stores
Furniture shops P 50.00
Videoke Bars and the like P 200.00
1% share as business retailer

Provided however, the aforementioned clearances shall be deemed expired after One (1) year
from the date of issuance.
All Barangay Business clearances should be posted or be framed in the most visible part of
the establishment.
Section 5. Certificate of Indigent- No fee shall be collected for the issuance of individual
indigent certificate;
Section 7. Billboard, Signboards and other outdoors advertisements- the Barangay shall
collect fees on all kinds of advertisements.
Purpose Fees
Illuminated P 200.00/year
Non-Illuminated P 150.00/year
Short Term Advertisements (Tarpaulin and the P 20.00/month
like)
Provided however, that if the purpose of the advertisement is to promote project and/or
programs of any government agencie/s and to disseminate information necessary for Public Welfare,
no amount shall be collected/imposed.
Section 8. Fee from issuance of the Certificate to File Action- No dues to shall be collected
for any complaints, petition, except criminal cases filed before the Lupong Tagapamayap. After
exploiting all possible venue for party reconciliation and still being unsuccessful, the complaint will
be levied a fee of One Hundred Pesos (P100.00) should he insist in Securing a Certificate to File
Action from the Barangay for Court Action.
Section 9. Collection- Pursuant to the provision of the preceding section, all fees and charges
shall be collected by the Barangay Treasurer, issue an official receipt and deposit all the collected fees
on the depository bank of the barangay.
Section 10. Surcharge- any person or juridical entity found violating any provision of the
ordinance such as fees or charges not paid on time will have a surcharge based on the following:

1st offense - additional 10% of the amount of clearance

2nd Offense - additional 30% of the amount of Clearance
3rd Offense - additional 50% of the amount of Clearance
Section 11. Effectivity- this Ordinance shall take effect after fifteen (15) following its
complete local circulation and upon compliance with the posting requirements as set forth under
Section 511or the Republic Act 7160;
 NOW, THEREFORE, BE IT RESOLVED, as it is hereby resolved by the Sangguniang
Barangangay in a session duly assembled to immediately implement within Barangay Mangusu,
Zamboanga City as amended.

Adopted this 4th day of January 2022, at the office of the Barangay Mangusu, Zamboanga
City.
CARRIED UNANIMOUSLY _______________________________________________
I hereby certify to the truth and correctness of the above quoted resolution.

Attested by: Certified by:

NICANOR A. DABUCON Jr. ALWIN A. TERO

Punong Barangay Barangay Secretary