Manila Tax Code

November 10, 1993
REPUBLIC OF THE PHILIPPINES City of Manila OFFICE OF THE CITY TREASURER
November 10, 1993 MEMORANDUM TO: All Revenue Examiners Thru the Chief, License Division This Office To facilitate audit of your assessment/report of revenue examination, attached is a pro forma assessment audit requirement slip:
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1. 2. a)
Requiring in the briefest understandable manner how the tax deficiency was computed and arrived at; Documents to be submitted in support of your report, namely: Examiner's certification that he has examined the books of accounts and documents required for such examination, and that the same was made of record in the books of accounts of the taxpayer (Sec. 171, RA 7160);
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b) c) d)
BIR-Audited financial statements for the period(s) examined; LOA(s) and letter(s) of confirmation for previous examination(s); Validated Official Receipt for each period examined.
The text of the certification required in No. 2(a) above is enclosed.
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CD Technologies Asia, Inc.
Philippine Taxation 2008
ANTHONY Y. ACEVEDO City Treasurer
May 25, 1993 REPUBLIC OF THE PHILIPPINES City of Manila OFFICE OF THE CITY TREASURER
MEMORANDUM CIRCULAR
TO : The Chief, License Division Local Treasury Operations Officers; and Other Concerned This Office Procedure and guidelines in the effective implementation of Section 171 of R.A. No. 7160, otherwise known as the Local Government Code of 1991, "Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurers."
SUBJECT :
The following procedure and guidelines is hereby issued, viz.: A. Legal Basis. May 25, 1993 Sec. 171, R.A. No. 7160 is quoted hereunder for ready reference:
"Sec. 171. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer. The provincial, city, municipal or barangay treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts, and other pertinent records of any persons, partnership, corporation, or associations subject to local taxes,
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fees and charges in order to ascertain, assess, and collect the correct amount of tax, fee, or charge. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined".
Accordingly, books of accounts of business establishments within the taxing jurisdiction of the City of Manila shall be examined by the City Treasurer or his deputies duly authorized thru Letters of Authority or Special Orders.
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B.
Documents to Examine
The deputies shall request the Owner, Manager or Proprietor of the business establishments concerned to present for examination the following documents: a) b) c) d) e) f) Current Mayor's Permits and Official Receipts BIR Audited Financial Statements Books of Accounts (Gen. Journals, Gen. Ledgers, etc. Purchase and Sales Invoices Articles of Incorporation/Partnership (for corporations and partnerships) Such other pertinent records such as: 1. 2. 3. 4. 5. 6.
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Bills of Lading, Letters of Credit (for importers/exporters) Fixed taxes paid to the BIR, such as Excise, VAT and Percentage Contracts on Projects specifically on Engineering, Building and Specialty Contractors. Proofs of Membership with IATA or Organizations (for Travel Agencies) non General IATA
Deployment reports to POEA, and Remittance from Principals (for recruitment Agencies) Charter of Agreements - for charterer of shipping vessels,
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shipping lines and/or shipping agencies, and 7. Such other records which can be obtained from the following: BIR, SEC, Bureau of Customs, Central Bank of the Philippines, Board of Investments and Cities and Municipalities, etc. needed in pursuance of the examination.
C. 1.
Letters of Authority Letters of Authority shall be immediately served by the deputies after receipt thereof and corresponding reports thereon shall be submitted within three (3) days after the examination. In cases where a Letter of Authority could not be served, the deputy concerned shall submit a report in writing to the City Treasurer, citing the reasons therefore, together with the original and duplicate copies of such LOAs. Should the City Treasurer find the reasons to be meritorious, a replacement thereof may be issued.
2.
If for some reasons the termination of served letters of authority could not be done or thorough examination could not be conducted, the matter shall be reported to the City Treasurer who shall decide as to what appropriate action should be taken thereon.
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D. 1.
Examination of Books of Accounts, Pertinent Business Records, etc.: Deputies concerned shall wear the prescribed office uniforms; properly identify themselves to the owner/manager or authorized representative/officer of the business establishment; and shall state the purpose of the visit. If the books of accounts and such other pertinent documents are not yet ready for presentation on the first visit, an appointment should be made not later than three (3) days after serving letters of authority. Examination shall be made only during regular working hours and at the place of business, and under no circumstances or instances shall it be conducted in the office of the taxpayer's accountant or business agency. Appointments for examination shall be written in an appropriate space on the original copy of the LOA by the deputy, while on the
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2.
3.
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duplicate copy thereof the printed name and signature of the owner or manager, or any responsible officer/representative of the business establishment shall be required, aside from the date and time it was received which is likewise required to be written thereon. 4. In cases where the examination of books of accounts and such other business records cannot be accomplishment in a single day, the same shall be indicated on the Data and Assessment Form, including the date and time it was started and terminated. As a rule, only three (3) appointments are allowed to accomplish the examination work. In cases where the owner or manager, or any authorized representative of the business establishment cannot be contacted or is not physical present and/or shall fail to produce/present the needed business records at the time of the first scheduled appointment, this matter must be noted on both the original and duplicate copies of the LOA. Should similar circumstances occur on the second and third scheduled appointments/visits, the same facts, likewise must be properly noted, as in the first visit. The books of accounts and other pertinent record of the business establishment examined must be handled with care. Deputies shall avoid making any marks or writings thereon, except for the certification that such documents have been examined indicating the date of examination and affixing the deputy's signature on the space below where the last accounting entry had been made. Data and Assessment Form Reports of accomplished/terminated examination shall be submitted, using the accountable Data and Assessment (DA) forms intended for the purpose, together with photo copies of such documents such as: Mayor's Permit, Official Receipts BIR-Audited Financial Statements bearing the stamp of the Revenue District Office which indicates the date it was received or those filed with the SEC, and other supporting documents, depending on the kind and/or nature of the business examined. This form shall contain all the pertinent information on the
5.
6.
E. 1.
2.
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business concerned and the recorded data on the examination conducted. The findings and recommendations of the deputy concerned shall be indicated in detail, reasons for or basis of the assessment included. 3. The accomplished D & A forms in triplicate copies, shall be attached to the duplicate copy of the Letter of Authority and submitted to the City Treasurer thru the supervisors concerned and the Chief, License Division, this Office. Letter of Assessment
F.
The Letter of Assessment shall be prepared by the examining deputy for signature of the City Treasurer in the attached form and shall contain the amount due and collectible resulting from the examination/verification made by the deputy.
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G. 1.
Review Committee on Contested Assessments A Review Committee to be constituted by the City Treasurer shall take charge of and evaluate contested assessments, and such other controversial cases which necessitate the correct interpretation and/or application of existing local tax ordinances and such other revenue laws. The Committee shall be vested the authority to summon the deputy or revenue examiner concerned to explain and/or clarify matters involving alleged irregular, illegal and inflated assessments, for the purpose of determining/ascertaining the propriety, validity and correctness thereof. The Committee shall likewise, recommend the issuance of Orders of Investigation on contested/controversial cases. Before the Committee submits its decision to the City Treasurer, the business establishments concerned shall be accorded sufficient time within which to appear before it to air and/or present their side on the controverted assessment. However, should the taxpayer concerned fail to or does not avail of this privilege, the same shall be deemed or considered as waived and Section 195, Chapter 6 of R.A. 7160, shall operate.
2.
3. 4.
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H. 1.
Alternatives to Take If the taxpayer refuses to allow the examination of his books of accounts the deputy concerned shall report this refusal and the acts or strategies employees which constitute a violation of Section 171, R.A. 7160. The City Treasurer may (a) (b) Seek the assistance of the City Mayor to enforce Sec. 171, aforecited. File with the City Prosecutor a complaint for the imposition of the penal sanction provided for in R.A. 7160 and the implementing ordinance.
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This Memorandum Circular shall take effect immediately.
ANTHONY Y. ACEVEDO City Treasurer
November 26, 1992
January 1, 1993
MANILA ORDINANCE NO. 7773
AN ORDINANCE LEVYING THE COMMUNITY TAX IN THE CITY OF MANILA AT THE SCHEDULES EMBODIED IN ADMINISTRATIVE ORDER NO. 260 IN PURSUANCE TO IMPLEMENTATION OF R.A. NO. 7160, OTHERWISE KNOWN AS THE LOCAL GOVERNMENT CODE OF 1991
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SECTION 1. A Community Tax is hereby levied in the City of Manila at the following schedules, in conformity with Administrative Order No. 260 in pursuance to the implementation of R.A. 7160 better known as the Local Government Code of 1991.
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1.
FOR INDIVIDUAL TAXPAYERS

1.1 Basic Tax P5.00
1.2 Additional Tax not exceeding P5,000.00 for the following: 1.2.1 Gross receipts or earnings derived from business during the preceding year. 1.00 for every P1,000.00 1.2.2. Salaries or gross receipts or earnings derived from the exercise of profession or the pursuit of any occupation during the preceding year. 1.00 for every P1,000.00 1.2.3. Income from real property during the preceding year. 1.00 for every P1,000.00 2. FOR CORPORATE TAXPAYERS 2.1 Basic Tax 2.2 Additional Tax not exceeding P10,000.00 for the following: 2.2.1 Assessed Value of real property 2.00 for every P5,000.00
P5.00
2.2.2. Gross receipts or earnings derived from business in the year 2.00 for every P5,000.00
SECTION 2. Every inhabitant of the Philippines eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least
thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of ONE THOUSAND (P1,000.00) PESOS or more, or who is required by law to file annual additional tax on income from business, exercise or profession or from property as scheduled in the preceding section which in no case shall exceed FIVE THOUSAND (5,000.00) PESOS.
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In the case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 3. Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the Philippines shall pay the annual basic community tax and the annual additional tax in the schedule prescribed in Section 1 hereof, which in no case shall exceed TEN THOUSAND (P10,000.00) PESOS. Dividends received by a corporation from another corporations however, shall, for purpose of the additional tax, be considered as part of the gross receipts or earnings of said corporation.
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SECTION 4. 1. 2.
Exempt from the Community Tax are the following:
Diplomatic and consular representatives, and; Transient visitors when their stay in the Philippines does not exceed three (3) months.
SECTION 5. The Community Tax shall be paid in the place of residence of the individual, or in the place where the principal office of the juridical entity is located and a Community Tax Certificate shall be issued to every person or corporation upon payment thereof. A Community Tax Certificate may also be issued to any person or corporation not subject to the Community Tax herein imposed upon payment of ONE (P1.00) PESO.
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SECTION 6. The Community Tax shall accrue on the first day of January of each year which shall be paid not later than the last day of February of each year. SECTION 7. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the Community Tax on the last day he reaches such age or upon the day the
exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March, he shall have twenty (20) days to pay the Community Tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the first day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the Community Tax for that year.
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SECTION 8. Corporations established and organized on or before the last day of June, shall be liable for the Community Tax for that year. But corporations established and organized on or before the last day of March, shall have twenty (20) days within which to pay the Community Tax without becoming delinquent. Corporations established and organized on or after the first day of July, shall not be subject to the Community Tax for that year. SECTION 9. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of 24% per annum computed on the basis of the actual length of time of delay from the due date until it is paid. SECTION 10. On the following occasions, the Community Tax Certificate is required to be presented:
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a)
When an individual subject to the Community Tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any license, or fee; receives any money, from any public fund; transacts other official business; or receives any salary or wage from any person, officer, or corporation with whom such transaction is made or business done or from whom any salary or wage is received to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter.
b)
When through its authorized officers, any corporation subject to the community tax receives any license, certificate or permit from any public authority, pays any tax or fee, receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or
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business done, to require such corporation to exhibit the community tax certificate.
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c)
The community tax certificate required in the two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case, the certificate issued for the preceding year shall suffice.
SECTION 11. The Bureau of Internal Revenue shall cause the printing of Community Tax Certificates and distribute the same to the City or Municipal Treasurer, in accordance with prescribed regulations. The City Treasurer shall remit to the national treasurer the said share of the national government in the proceeds of the tax within ten (10) days after the end of each quarter.
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The proceeds of the community tax actually and directly collected by the City Treasurer shall accrue entirely to the general fund of the city. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: a) b) Fifty (50%) percent shall accrue to the general fund of the city; and Fifty (50%) percent shall accrue to the barangay where the tax is collected.
SECTION 12. The City Treasurer is hereby authorized to deputize the barangay treasurers to collect the Community Tax in their respective jurisdiction. However, said deputation shall be limited to the Community Tax payable by individual taxpayers and shall be extended only to barangay treasurers who shall be properly bonded in accordance with existing laws. SECTION 13. Pending the distribution by the Bureau of Internal Revenue of the new form for the Community Tax Certificate, the City Treasurer is hereby authorized to use for the purpose the blank forms or residence certificates that may still be in their stock, with the proper changes being made thereon.
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SECTION 14.
This Ordinance shall take effect on January 1, 1993.
Enacted by the City Council of Manila at its regular session today, November
10, 1992. Approved by His Honor, the Mayor on November 26, 1992. cda
APPROVED:
(SGD.) ALFREDO S. LIM Mayor City of Manila ATTESTED: (SGD.) RAFAELITO M. GARAYBLAS Secretary to the Mayor
(SGD.) JOSE L. ATIENZA, JR. Vice Mayor and Presiding Officer City Council, Manila
(SGD.) EMMANUEL R. SISON Secretary to the City Council
Principal Author: Co-Authors:
Hon. VICTORIANO A. MELENDEZ Hon. Flaviano F. Concepcion, Jr., Hon Nestor C. Ponce, Jr., Hon. Ma. Corazon R. Caballes, Hon. Francisco G. Varona, Jr., Hon. Romeo G. Rivera and Hon. Rolando P. Nieto
June 29, 1993
July 1, 1993
AN ORDINANCE ENACTING A REVENUE CODE FOR THE CITY OF MANILA
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ARTICLE I TITLE SECTION 1. Title. This Ordinance shall be known as the Revenue Code of the City of Manila. ARTICLE II AUTHORITY AND SCOPE SECTION 2. Authority. This Ordinance is enacted in pursuance of Section 132, Chapter 1, Title One and Section 151, Article Three, Chapter 2, Title One, Book II of R.A. No. 7160, otherwise known as the Local Government Code of 1991.
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SECTION 3. Scope. This Ordinance shall govern the taxing and other revenue-raising powers of the City of Manila. ARTICLE III DEFINITIONS SECTION 4. a) Words and Phrases. When used in this Ordinance:
"Agricultural Product" includes the yield of the soil, such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, and their by-products; ordinary salt: all kinds of fish; poultry; and livestock and animal products, whether in their original form or not.
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The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; b) c)
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"Amusement" is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun; "Amusement Places" includes theaters, cinemas, concert halls,
circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances;
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"Sing-along and Restaurant" a liquor serving establishment where customers are entertained by live musical bands and laser/video equipment; where customers can sing and dance with their bring-in partner. "Music Lounge and Restaurant" an establishment serving food, liquor and beverages, equipped with laser disc and videokes all designated principally to entertain guests; where guest relations officers who provide musical accompaniment also act as song guider and food coordinator to the guests and their families.
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c.2)
d) e)
"Business" means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; "Banks and other financial institutions" include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable laws, or rules and regulations thereunder;
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"Capital Investment" is the capital which a person employs in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; "Charges" refer to pecuniary liability, as rents or fees against persons or property; "Contractor" includes persons, natural or juridical, not subject to professional tax under Section 11 of this ordinance, whose activity consists essentially of the sale of all kinds of services for a fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees.
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g) h)
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As used in this Section, the term "contractor" shall include arrastre proprietors or operators; barber shops, battery charging establishments proprietors or operators; beauty parlors, bookbinders, business agents, cinematographic film owners, lessors and distributors, commercial brokers, demolition and salvage works, detective and watchman agencies, dockyards proprietors or operators, dress shops, dry cleaning or dyeing establishments, engraving establishments, filling contractor, forwarding establishments, funeral parlors, furniture shops proprietors or operators, general building, general engineering and specialty contractors, greasing and washing of motor vehicles, hatters, heavy equipment proprietors or operators, hotels, motels proprietors or operators, house and sign painters, immigration brokers, installations of water system and gas or electric light, heat or power; lithographers, lodging houses proprietors or operators, massage clinics, sauna, turkish and swedish baths, master plumbers, milliners, mine drilling apparatus proprietors or operators, parking lots proprietors or operators, photographic studios, planing or surfacing and recutting of lumber, plastic lamination, plating establishments, printers, publishers, except those engaged in the publication or printing of any newspaper, magazine, review, or bulletin which appears at regular intervals with fixed prices for subscription and sale and which is not devoted principally to the publication of advertisements; repair shops for the repair of: any kind of mechanical and electrical devices, instruments, apparatus, sawmills under contract to saw or cut logs belonging to others; shoe repairing by machines or any mechanical contrivance; slenderizing and body building saloons and similar establishments, smelting plants, smiths, stevedoring, tailors shops, upholstering shops proprietors or operators, vulcanizing shops proprietors or operators, warehousing proprietors or operators.
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"Corporations" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal and other
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energy operations pursuant to an operating or consortium agreement under a service contract with the government. General Professional partnership are partnerships formed by persons for the sole purpose of exercising their common profession, on part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines:
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"Countryside and Barangay Business Enterprise" refers to any business entity, association, or cooperative registered under the provisions of Republic Act Numbered Sixty eight hundred ten (R.A. No. 6810), otherwise known as "Magna Carta For Countryside and Barangay Business Enterprises (Kalakalan 20); "Dealer" means one whose business is to buy and sell merchandise, goods, and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestows upon his commodities but upon the skill and foresight with which he watches the market; "Fee" means a charge fixed by law or ordinance for the regulation or inspection of a business or activity; "Franchise" is a right or privilege, effected with public interest which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security, and safety;
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l) m)
n)
"Gross Sales or Receipts" include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials supplied with the services and deposits or advance payments actually or constructively received during the taxable quarter for the services performed or to be performed for another person excluding discounts if determinable at the time of sales, sales return, excise
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tax, and value-added tax (VAT). o) "Manufacturer" includes every person who, by physical or chemical process, alters the exterior texture of form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process alters the quality of any such raw material or manufactured or partially manufactured product so as to reduce it to marketable shape or prepare it for any of the use of industry, or who by any such process combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or of different kinds and in such manner that the finished products of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition could not have been put, and who in addition alters such raw materials or manufactured or partially manufactured products or combines the same to produce such finished products for the purpose of their sale or distribution to others and not for his own use or consumption;
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"Marginal Farmer or Fisherman" refers to an individual engaged in subsistence farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produced by himself and his immediate family; "Motor Vehicle" means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, fork-lifts, amphibian trucks, and cranes if not used on public roads vehicles which run only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; "Municipal Waters" includes not only streams, lakes and tidal waters within the City, not being the subject of private ownership and not comprised within the national parks, public forest, timber lands, forest reserves or fishery reserves, but also marine waters
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included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective cities;
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"Operator" includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; "Peddler" means any person who, either for himself or on commission, travels from place to place and sells his goods or offers to sell and deliver the same. Whether a peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Title; "Persons" means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations;
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u) v)
"Residents" refer to natural persons who have their habitual residence in the province, city or municipality where they exercise their civil rights and fulfill their civil obligations, and to juridical persons for which the law or any other provision creating or recognizing them fixes their residence in a particular province, city or municipality. In the absence of such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; "Retail" means a sale where the purchaser buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; "Vessel" includes every type of boat, craft, or other artificial contrivance used, or capable of being used, as a means of transportation on water;
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y)
"Wharfage" means a fee assessed against the cargo of a vessel engaged in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessels, and "Wholesale" means a sale where the purchaser buys or imports the commodities for resale to persons other than the end user regardless of the quantity of the transaction.
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SECTION 5. Scope of Taxing Authority. The provisions of this Ordinance shall govern the exercise of the taxing and other revenue-raising powers of the City of Manila and its barangays. ARTICLE IV TAXES ON BUSINESS SECTION 6. Accrual of Collections. Except as otherwise provided in this Ordinance, the taxes, fees, and charges levied by the City of Manila accrue to the City.
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SECTION 7. a)
Tax on the Transfer of Real Property Ownership.
There is hereby imposed a tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer or other disposition of real property pursuant to R.A. No. 6657 shall be exempt from this tax. For this purpose the Register of Deeds of the City shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City shall likewise make the same requirement before cancelling an old tax declaration and issuing a new one in place thereof. Notaries public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization.
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b)
It shall be the duty of the seller, donor, transferor, executor or administrator to

pay the tax herein imposed within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 8. Tax on the Business of Printing and Publication. There is hereby imposed a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature and the gross receipts of newspapers and magazines derived purely from advertisement at the rate of seventy five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar year. In the case of a newly started business, the tax shall be seven and half percent (7.5%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein.
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The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education Culture and Sports as school texts or references shall be exempt from the tax herein imposed. SECTION 9. Franchise Tax. Notwithstanding any exemption granted by any law or other special law, a tax on businesses enjoying a franchise, at the rate of seventy five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar year based on the incoming receipt, or realized, within its territorial jurisdiction, is hereby imposed. SECTION 10. Tax on Sand, Gravel and Other Quarry Resources. There is hereby imposed a tax of ten percent (10%) of the fair market value per cubic meter of ordinary stones, sand, gravel, earth and other quarry resources extracted from public lands or from the beds of seas, rivers, streams, creeks and other public waters within the City.
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The permit to extract sand gravel and other quarry resources shall be distributed as follows: 1) 2) City Sixty percent (60%) Barangay Forty percent (40%) where the sand, gravel, and other quarry resources are extracted. Professional and Occupation Tax.
SECTION 11.
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a)
Imposition of Professional Tax. There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (P 300.00).
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1)
Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession, pursuant to Sec. 139 (b) Chapter 2, Title One, Article One, BOOK II of R.A. No. 7160. Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid. Professionals exclusively employed in the government shall be exempt from the payment of this tax.
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2)
3)
4)
Any person subject to the professional tax shall write in deeds, receipts, prescriptions, reports, books of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him.
b)
Imposition of the Tax on Occupation. There is hereby imposed an annual occupation tax on all persons engaged in the exercise of a calling or occupation not requiring the passing of a government examination for the practice or exercise thereof, at the rate of one hundred twenty pesos (P 120.00).
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SECTION 12.
Amusement Tax
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a)
The City hereby imposes an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, music lounges, sing-along, restaurants, circuses, boxing stadia, basque pelota ("jai-alai") courts, race tracks and other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission fees. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees or operators and the distributors of the cinematographic films. The holding of operas, concerts, dramas, recitals, painting and art exhibition, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed.
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b)
c)
d)
Payment of Tax - The tax shall be due and payable within the first twenty (20) days of the month next following that for which it is due by the proprietor or lessee or operator concerned. The tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. Penalties. - If the tax is not paid within the time fixed, the taxpayer shall be subject to the surcharges, interests and penalties prescribed by this Ordinance. In case of willful neglect to file return and pay the tax within the time required, or in case a fraudulent return is filed or a false return is willfully made, the taxpayer shall be subject to a surcharge of fifty percent (50%) of the correct amount of the tax due, in addition to the interest and penalties provided by this ordinance.
e)
SECTION 13. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products.
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a)
The City hereby imposes an annual fixed tax for every truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers or retailers in the delivery or distribution of distilled spirits,
Copyright 1994-2009
fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets, or consumers, whether directly or indirectly, within the City in an amount not exceeding Seven Hundred Fifty (P 750.00) Pesos. b) The manufacturers, producers, wholesalers, dealers, and retailers referred to in the immediately foregoing paragraph shall be exempt from the tax on peddlers prescribed in this Ordinance.
SECTION 14. Tax on Manufacturers, Assemblers and Other Processors There is hereby imposed a graduated tax on manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule
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With gross sales or receipts for the preceding calendar year in the amount of:
Amount of Tax
Annually Less than 10,000.00 P 10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 300,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than 2,000,000.00 or more but less than 3,000,000.00 or more but less than 4,000,000.00 or more but less than 5,000,000.00 or more but less than 6,500,000.00 or more 247.50 P15,000.00 330.00 20,000.00 453.00 30,000.00 660.00 40,000.00 990.00 50,000.00 1,237.50 75,000.00 1,980.00 100,000.00 2,475.00 150,000.00 3,300.00 200,000.00 4,125.00 300,000.00 5,775.00 500,000.00 8,250.00 750,000.00 12,000.00 1,000,000.00 15,000.00 2,000,000.00 20,625.00 3,000,000.00 24,750.00 4,000,000.00 29,700.00 5,000,000.00 34,650.00 6,500,000.00 36,562.50 at a rate not exceeding fifty six and one fourth percent
Quarterly 61.87 82.50 113.25 165.00 247.50 309.37 495.00 618.75 825.00 1,031.25 1,443.75 2,062.25 3,000.00 3,750.00 5,156.25 6,187.50 7,425.00 8,662.50 9,140.62
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23
(56 1/4%) of one percent (1%)
SECTION 15. Tax on Wholesalers, Distributors, or Dealers. There is hereby imposed a graduated tax on wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule:
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Amount of Tax
Annually Less than P 1,000.00 or more but less than 2,000.00 or more but less than 3,000.00 or more but less than 4,000.00 or more but less than 5,000.00 or more but less than 6,000.00 or more but less than 7,000.00 or more but less than 8,000.00 or more but less than 10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 300,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than 2,000,000.00 or more
Quarterly
P1,000.00 27.00 6.75 P2,000.00 49.50 12.37 3,000.00 75.00 18.75 4,000.00 108.00 27.00 5,000.00 150.00 37.50 6,000.00 181.50 45.37 7,000.00 214.50 53.62 8,000.00 247.50 61.87 10,000.00 280.50 70.12 15,000.00 330.00 82.50 20,000.00 412.50 103.12 30,000.00 495.00 123.75 40,000.00 660.00 165.00 50,000.00 990.00 247.50 75,000.00 1,485.00 371.25 100,000.00 1,980.00 495.00 150,000.00 2,805.00 701.25 200,000.00 3,630.00 907.50 300,000.00 4,950.00 1,237.50 500,000.00 6,600.00 1,650.00 750,000.00 9,900.00 2,475.00 1,000,000.00 13,200.00 3,300.00 2,000,000.00 15,000.00 3,750.00 at a rate not exceeding seventy five percent (75%) of one percent (1%)
SECTION 16. Tax on Essential Commodities. A percentage tax at the rate of one half (1/2) of the rates prescribed under Sections 14, 15, and 17 is hereby imposed on exporters, and on manufacturers, millers, producers, wholesalers, distributors, dealers or retailers of essential commodities enumerated hereunder:
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Copyright 1994-2009
24
(1) (2)
Rice and corn; Wheat or cassava flour, meat, dairy products, locally manufactured, processed, or preserved food, sugar, salt and other agricultural, marine, and fresh water products. whether in their original state or not; Cooking oil and cooking gas; Laundry soap, detergents, and medicine Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs;
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(3) (4) (5)
(6) (7) (8)
Poultry feeds and other animal feeds; School supplies; and Cement. Tax on Retailers. A percentage tax is hereby imposed on
SECTION 17. retailers
With gross sales or receipts for the preceding calendar year of:
P400,000.00 or less
Rate of Tax Per Annum

3%
More than P400,000.00
1.5%
SECTION 18. Tax on Contractors. A percentage tax is hereby imposed on contractors and other independent contractors, in accordance with the following schedule:
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With gross sales or receipts for the
Amount of Tax
preceding calendar year in the amount of:

Annually Less than P 5,000.00 41.25 P5,000.00 or more but less than
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Quarterly
10.31 P10,000.00
92.40
23.10
25
10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 250,000.00 or more but less than 300,000.00 or more but less than 400,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than
15,000.00 20,000.00 30,000.00 40,000.00 50,000.00 75,000.00 100,000.00 150,000.00 200,000.00 250,000.00 300,000.00 400,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00
156.75 247.50 412.50 577.50 825.00 1,320.00 1,980,00 2,970.00 3,960.00 5,445.00 6,930.00 9,240.00 12,375.00 13,875.00 15,375.00 17,250.00
39.18 61.88 103.12 144.37 206.25 330.00 495.00 742.50 990.00 1,361.25 1,732.50 2,310.00 3,093.75 3,468.75 3,843.75 4,312.50
2,000,000.00
or moreat a rate of seventy five percent (75%) of one percent (1%)
SECTION 19. Tax on Banks and Other Financial Institutions - A percentage tax is hereby imposed on banks and other financial institutions, at the rate of seventy five (75%) percent of one percent (1%) on the gross receipts of the preceding calendar year derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale or property, insurance premium.
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SECTION 20. Tax on Peddlers. A fixed tax is hereby imposed on peddlers engaged in the sale of any merchandise or article of commerce, at the rate of seventy-five pesos (P75.00) per peddler. SECTION 21. Tax on Businesses Subject to the Excise, Value-Added or Percentage Taxes Under the NIRC. On any of the following businesses and articles of commerce subject to the excise, value-added or percentage taxes under the National Internal Revenue Code hereinafter referred to as NIRC, as amended, a tax of three percent (3%) per annum on the gross sales or receipts of the preceding calendar year is hereby imposed: A) On persons who sell goods and services in the course of trade or business; and those who import goods whether for business or otherwise, as provided for in sections 100 to 103 of the NIRC as administered and determined by the Bureau of Internal Revenue
Copyright 1994-2009
pursuant to the pertinent provisions of the said code. B)
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On the gross receipts of keepers of garages, cars for rent or hire driven by the lessee, transportation contractors, persons who transport passenger or freight for hire, and common carriers by land, air or water, except owners of bancas and owners of animal-drawn two-wheel vehicle. On the amount paid on every overseas dispatch, message or conversation transmitted from the Philippines by telephone, telegraph, telewriter exchange, wireless and other communication equipment services, except amounts paid by the government, its political subdivisions or instrumentalities; diplomatic services; public international organizations or any of their agencies based in the Philippines; and news services; The tax shall be payable by the person paying for the services rendered and shall be paid to the person rendering the services who is required to collect and pay the tax within twenty (20) days after the end of each quarter.
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C)
D)
Excisable goods subject to VAT (1) (2) (3) (4) (5) (6) (7) (8) (9) Distilled spirits Wines Tobacco products (other than cigarettes, cigars and chewing tobacco) Tobacco specially prepared for chewing Lubricating oils and grease Processed gas Waxes and petrolatum Denatured alcohol to be used for motive power Fireworks
Copyright 1994-2009
27
(10) (11) (12) (13) (14) (15) (a)
Cinematographic films Saccharine Coal and coke Fermented liquor, brewer's wholesale price, excluding the ad valorem tax Automobiles, manufacturers or importer selling price Non-essential goods based on wholesale price, net of excise tax and VAT
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Jewelry, whether real and imitation. pearls, precious and semi-precious stones and imitations thereof; goods made of, or ornamented, mounted or fitted with precious metals or imitations thereof or ivory (not including surgical and dental instruments, silver-plated wares, frames or mountings for spectacles or eyeglasses, and dental gold or gold alloys and other precious metals used in filling, mounting or fitting of the teeth.) Perfumes and toilet waters. Yachts and other vessels intended for pleasure or sports. Mineral products, based on actual market value of the annual gross output at the time of removal
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(b) (c) (16) (E)
Excisable goods not subject to VAT (1) (2) (3) (4) (5) Naphtha, regular gasoline and other similar products of distillation Premium gasoline Aviation turbo jet Kerosene Diesel fuel oil
Copyright 1994-2009
(6) (7) (8) (9)
Liquefied petroleum Bunker fuel oil Naphtha when used as raw material for production of petrochemical products Asphalt
SECTION 22. Tax on the Storage of Flammable, Combustible or Explosive Substances. On owners or operators of storage facilities and depots used for the storage of flammable, combustible or explosive substances, such as but not limited to the following:
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1.
Flammable liquids such as gasoline, and other carbon bisulfide, naphtha, benzol, allodin, acetone alcohol, amyl-acetate, toluol, ethyl acetate, turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids, petroleum oil, and crude oil; Flammable gases such as acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases; Combustible solids calcium carbide; pyrolyxin; matches; nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous, explosive, corrosive, oxidizing and lachrymatory properties; shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials; tar, resin, waxes, copra, rubber coal, bituminous coal and similar combustible materials;
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2.
3.
A tax of three percent (3%) per annum, based on the gross sales or receipts derived from the sale of the above-mentioned substances for the preceding calendar year, is hereby imposed; provided, however, that the sales or receipts of substances already taxed under any of the preceding sections shall be excluded from the tax imposed in this section. SECTION 23. Caterer's Tax. On gross receipts of proprietors and operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, carinderias or food caterers including clubs and caterers an annual tax
on the gross sales or receipts of the preceding calendar year is hereby imposed as follows, from
1. The sale of food, soft drinks or refreshment at one and a half percent (1.5%);
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2. 3.
The sale of beer, wines and other liquor at three percent (3%); and The sale of cigarettes and other tobacco products at three percent (3%).
On newly established business a tax of one-half (1/2) of one percent (1%) of the capital investment is hereby imposed. SECTION 24. Tax on Real Estate Developers, Dealers and Lessors. On real estate developers/dealers, lessors or sub-lessors of real estate including accessorias, apartels, pension inns, apartments, condominia, houses for lease rooms and spaces for rent a tax of three percent (3%) per annum of the gross receipts for the preceding calendar year is hereby imposed. For newly started business the initial tax shall be one-half (1/2) of one percent (1%) of the capital investment.
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SECTION 25. Tax on Privately-Owned Public Markets and Shopping Centers. There is hereby imposed a tax of three percent (3%) of the gross receipts for the preceding calendar year on owners or operators of privately owned public markets and shopping centers. For newly started privately-owned public markets and shopping centers the tax shall be one-half (1/2) of one percent (1%) of the capital investment. SECTION 26. Occupancy Tax on Hotels; Lodging Houses. There is hereby imposed on all owners or operators of hotels, motels, pension houses, and lodging houses, a tax on the gross receipts during the preceding calendar year derived from room occupancy: one percent (1%) for the year 1993; two percent (2%) for the year 1994 and three percent (3%) for 1995 and the years thereafter.
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SECTION 27. Tax on Race Tracks. A tax is hereby imposed on owners or operators of race tracks maintained and operated for the purpose of horse-racing and other races where bets are placed at the rate of fifty percent (50%) of one percent (1%) of the gross receipts for the preceding calendar year; Provided, however, that duly licensed off-track betting stations shall pay a tax of one percent (1%) of their
gross income of the preceding calendar year; and twenty percent (20%) of one percent (1%) of the capital investment thereof, if newly established. An amusement tax on admission shall be collected pursuant to Section 12 of this Ordinance. SECTION 28. Tax on Basque Pelota Courts. There is hereby imposed a tax on the owner, operator or maintainer of a basque pelota court, including the games of pala, raqueta, cestapunta, remonte, and mano, popularly known as jai alai, in which professional players participate, to make either direct bet or bets by means of a totalizer, as authorized by law, at the rate of seventy five (75%) of one percent (1%) of the gross annual income for the preceding calendar year; and one-twentieth (1/20) of one percent (1%) of the capital investment, if newly established. off-fronton betting stations when duly licensed, shall pay a tax of one percent (1%) of their gross income of the preceding calendar year and twenty percent (20%) of one percent (1%) of the capital investment thereof, if newly established.
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An amusement tax on admission shall be collected pursuant to Section 12 of this Ordinance. SECTION 29. Tax on All Other Businesses. All other business not specifically taxable in the preceding sections of this Ordinance shall be imposed a tax of three percent (3%) of their gross sales or receipts for the preceding calendar year. Newly started business under this section shall pay a tax of three-fortieth (3/40) of one percent (1%) of the capital investment. SECTION 30. Retirement of Business. A business subject to tax pursuant to the preceding sections shall, upon termination thereof, submit a sworn statement of its gross sales or receipts for the current year. If the tax paid during the year be less than the tax due on said gross sales or receipts of the current year, the difference shall be paid before the business is considered officially retired.
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SECTION 31. a)
Payment of Business Taxes.
The taxes imposed under Section 14 shall be payable for every separate or distinct establishment or place where business subject to tax is conducted and one line of business does not become exempt by being conducted with some other business, for which such tax has been paid. The tax on a business must be paid by the
Copyright 1994-2009
person conducting the same. b) In case where a person conducts or operates two or more businesses mentioned in Section 14 of this Ordinance which are subject to the same rate of tax, the tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 14 of this Ordinance which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business.
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c)
ARTICLE V FEES AND CHARGES SECTION 32. Imposition and Levy. The City hereby imposes reasonable fees and charges on business and occupation and on the practice of any profession or calling, commensurate with the cost of regulation, inspection and licensing before any person may engage in such business or occupation, or practice such profession or calling.
A) MAYOR'S PERMIT FEES are collected from individuals and corporations for the issuance of permit/s by the city mayor or his duly authorized deputy or assistant in connection with an application to operate business, pursue an occupation or undertake an activity in the City of Manila.
1) Dealers in fermented liquors, distilled spirits and/or
wines, except for wine houses/cellars which shall be based on capitalization: a.) Wholesale dealers of imported (foreign label) liquors P400.00 b.) Retail dealers of imported (foreign label) liquors 200.00 c.) Wholesale dealers of domestic (locally manufactured) liquors 150.00 d.) Wholesale dealers of fermented liquors 150.00 e.) Retail dealers in domestic (locally manufactured) liquor 100.00 f.) Retail dealers in fermented liquor 100.00 g.) Wholesale dealers in Vino liquors 50.00
h.) Retail dealers in tuba, base and/or tapuy 2) Dealers in Tobacco: a.) b.) c.) d.) Retail leaf tobacco dealers Wholesale leaf tobacco dealers Retail tobacco dealers Wholesale tobacco dealers
50.00
200.00 400.00 100.00 200.00
3) Owners or operators of amusement places/devices: a.) Night clubs/day clubs 4,000.00 b.) Supper clubs, cocktail lounges, bars, disco houses, beer gardens and other similar establishments 2,000.00 c.) Cabarets, dance halls, or dancing pavilions 1,000.00 d.) Social clubs/voluntary associations or organizations 1,000.00 e.) Skating rinks 1,000.00 f.) Bath houses, resorts and the like, per establishments 1,000.00 g.) Steam baths, sauna baths and the like per establishments 4,000.00 h.) Billiard halls, pool halls/per table 50.00 i.) Bowling establishments 4,000.00 j.) Circuses, carnivals, fun houses and the like 1,000.00 k.) Merry-go-rounds, roller coasters, ferries wheels, swings, shooting galleries, or similar contrivances and side show booths per contrivance or booth 50.00 l.) Theaters and cinema houses Air-conditioned 4,000.00 Non-airconditioned 2,000.00 Itinerants operators - per day 50.00 m.) Boxing stadia, auditoriums, gymnasia, concert halls, or similar halls or establishments 4,000.00 n.) Race track establishments 4,000.00 o.) Pelota/tennis squash courts, per court 50.00 p.) Jai-alai and/or coliseum establishments 4,000.00 q.) Off-track or off-fronton betting stations, per device 1,000.00 r.) Amusement devices, per device 50.00 s.) Music lounges and sing-along restaurants 2,000.00 4) Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loan associations, financial and/or lending investor) per establishments:
Main Office Per branch Money shops per establishment
4,000.00 2,000.00 1,000.00
5) Dealers in securities, including foreign exchange dealers 1,000.00 6) Educational life plan/memorial plan: Principal Office 2,000.00 Per branch/agency 1,000.00 7) Subdivision operators 1,000.00 8) Private cemeteries/memorial parks 2,000.00 9) Boarding houses/lodging houses 500.00 10) Dancing houses/judo karate schools/driving schools/reading/EDP, etc. 500.00 11) Nursery, vocational and other schools not regulated by the DECS 500.00 12) Driving Range 500.00 13) Golf links 1,000.00 14) Mini-golf links 500.00 15) Polo grounds 2,000.00 16) Private detectives/security agencies: Principal Office 500.00 For every locality where security guards are posted 100.00 17) On delivery trucks or vans to be paid by the manufacturer, producers of the dealers in any product regardless of the number of trucks or vans 100.00 18) For maintaining window/display office 19) Promoters, sponsors or talent scouts 20) For holding stage shows or floor fashion shows payable by the operator 21) For maintaining an office, such as liaison office, administrative office of professionals or similar with an area as follows: 400 sq. m. or more 300 sq. m. or more but less than 400 sq. m. 200 sq. m. or more but less than 300 sq. m.
Copyright 1994-2009 CD Technologies Asia, Inc. Philippine Taxation 2008
200.00 500.00
500.00
1,000.00 800.00 600.00

34
100 sq. m. or more but less than 200 sq. m. 50 sq. m. or more but less than 100 sq. m. Less than 50 sq. m. 22) For operating private warehouse or bodega of wholesalers, retailers, importers, and exporters, except those whose business are duly licensed in the localities where such bodegas are located 23) Cold Storage 24) Refrigerating Cases 25) Lumberyards 26) Car exchange on consignments basis 27) Storage and sale of flammable or explosive substance 28) Peddlers, except peddlers of tobacco and liquors 29) Signboards, billboards and other forms of advertisements House to house promotional sales per salesman, per day 30) Film shooting on location, per day 31) Gun clubs 32) Judo-Karate clubs 33) All other business not specifically mentioned with capital investments as follows: Less than 2,000.00 2,000 or more but less than 10,000 or more but less than 50,000 or more but less than
400.00 200.00 100.00
1,000.00 300.00 100.00 500.00 1,000.00
100.00
100.00
100.00 100.00 100.00 100.00 100.00 500.00
10,000 50,000 100,000
50.00 100.00 150.00 225.00

35
100,000 or more but less than 200,000 or more but less than 300,000 or more but less than 400,000 or more but less than 500,000 or more but less than 600,000 or more but less than 700,000 or more but less than 800,000 or more but less than 900,000 or more but less than 1,000,000 or more but less than Over 10,000,000 33.a) 1st class restaurant liquor 33.b) 2nd class restaurant liquor 33.c) 1st class hotel liquor 33.d) 2nd class hotel liquor
200,000 300,000 400,000 500,000 600,000 700,000 800,000 900,000 1,000,000 10,000,000 3,000.00
375.00 525.00 600.00 675.00 750.00 825.00 900.00 975.00 1,050.00 1,500.00
4,000.00 2,000.00 4,000.00 2,000.00
Provided that no permit or license shall be issued for the business of 1st and 2nd class restaurant liquor without the principal business of restaurant.
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34)
Special Permit for holding:
a) Circus of menagerie parade, or other parades using banners, floats or musical instruments, except civic, military or religious parades, per day b) Benefit ball/dance, per day 35) All occupations or callings subject to periodic inspection, surveillance and/or regulation by the City Mayor like animal trainer, auctioneer, barber, bartender, beautician, bondsman, butcher, caddy (golf), chambermaid, rigdriver (cochero), cook, counter girl, criminologist, electrician, embroiderer, club/floor manager, food checker, forensic expert, hair stylist, handwriting expert, hospital attendant, lifeguard, machinist, make-up artist, manicurist, masseur-attendant, mechanic,
100.00 100.00
Copyright 1994-2009
36
photographer (itinerant), private ballistic expert, sales agent, saleslady, shoe cobbler, tailor or master cutter, taxi-dancer, teller and/or cashier except those employed by the bank or similar financial and investment institution, usher, waiter and other occupations or calling of the same or similar category 36. Night Parking (sticker) for using street, sidewalk or public place or in front of their houses and places of business as a private garage or parking space: a) For cars or jeepneys, per quarter b) For buses and trucks, per quarter c) For containerized vans/trailers, per day or fraction thereof B) 1) SERVICE CHARGES Garbage Service Charges
40.00
225.00 300.00
15.00
Rate of Charges Except as otherwise provided herein, garbage service charges shall be collected quarterly from every person (natural or juridical) engaged in business, profession, or occupation or any undertaking in the City of Manila, in accordance with the following schedule:
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Rate per Quarter A. Aircraft and Watercraft Companies

1. Main Office P1,500.00
2. B.
For every branch office
750.00
Amusement Places
1. Amusement centers and establishments
with coin operated machines, appliances, amusement rides and shooting galleries,
side show booths and other similar establishments with contrivances for the amusement of customer/per contrivance 2. 3. Billiard and/or pool halls/per table Bowling establishment: a. b. 4. 5. 6. 7. 8. 9. Automatic/per lane Non-automatic/per lane
15.00 7.50
30.00 22.50 1,500.00 375.00 750.00 600.00 75.00
Casinos Circuses, carnivals, and the like Cockpits Golf links and/or ranges Gymnasiums
Membership clubs, association or organizations: a. Serving foods, drinks and lodging facilities Serving foods and drinks without lodging facilities
600.00
b.
300.00
10.
Night/Day club, discos and other similar establishment: a. b. c. Night Clubs Day Clubs 750.00 450.00
Cocktail Lounges or bars, beer gardens discos 300.00 Cabarets/dance halls 225.00
d.
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38
e. f. 11.
Music Lounges Sing-along Restaurants
300.00 300.00
Race tracks, Jai Alai fronton, coliseum or similar establishments For every off-track and/or off-fronton betting centers Resorts or other similar establishments Sauna baths and massage clinics/per cubicle Skating rink Stadia, sports complexes Theaters or cinema houses with seating capacity of: a. b. c. more than 2,000 persons 500 to 2,000 persons Less than 500 persons
750.00 150.00 150.00 30.00 150.00 375.00
12. 13. 14. 15. 16.
450.00 300.00 37.50
17.
Pelota courts, tennis, courts and others of similar nature
37.50
C.
Electric and Power Companies 1. 2. Main Office and/or each power plant Every branch office thereof 2,250.00 750.00
D.
Financial Institutions 1. Banks 750.00 225.00
a. Commercial Banks (main office) Every branch thereof
Copyright 1994-2009
39
b. Savings Banks (main office) Every branch thereof 2. Savings and Loan Associations, Insurance Companies, Pawnshops: Main Office Every branch thereof 3.
300.00 75.00
300.00 75.00
Financial and/or lending investors establishments, money shops: a. Main Office Every branch thereto Authorized dealers in Foreign currencies and stock brokers 300.00 75.00
b.
150.00
E.
Gasoline Services Filling Stations: 1. 2. Having an area of 1,500 sq.m. or more Having an area of more than 1,000 but less than 1,500 sq.m. Having an area of 1,000 sq.m. or less Curb pumps and filling stations 225.00
187.50 150.00 112.50
3. 4. F.
Private Hospitals and Medical Clinics with Bed Capacity for: 1. 2. 3. 4. 5. more than 500 persons 301 to 500 persons 151 to 300 persons 101 to 150 persons 76 to 100 persons
750.00 630.00 540.00 375.00 315.00

40
Copyright 1994-2009
6. 7. 8.
51 to 75 persons 25 to 50 persons less than 25 persons Animal hospitals and others
225.00 120.00 75.00 150.00
G.
Hotels, Motels, Apartels, Pension Inns, Drive Inns, Boarding Houses, Lodging Houses, Dormitories, Dwellings and Other Spaces for Lease or Rent: Rate per Quarter 1. Hotels: a. Five star/per room: 1. 2. 3. b. single bed double bed suite 7.50 11.25 15.00
Four star/per room: 1. 2. 3. single bed double bed suite 6.00 9.00 12.00
c.
Three star/per room: 1. 2. 3. single bed double bed suite 4.50 6.75 9.00 7.50
2. 3.
Motels, and Drive-Inns/per room Hotels, apartels, pension inns: a. With air-condition/per room: 1. single bed
4.50
41
Copyright 1994-2009
2. b.
double bed
6.00
Without air-condition/per room: 1. 2. single bed double bed 3.75 4.50
4.
Boarding houses, lodging houses, dormitories bed spaces (bed capacity) per bed 3.00
H.
Institutions of Learning: 1. Private universities, colleges, schools and educational or vocational institutions based on the total semestral enrollments as follows: a. b. 500,000 students or more 30,000 or more but less than 50,000 students 20,000 or more but less than 30,000 students 10,000 or more but less than 20,000 students 5,000 or more but less than 10,000 students 1,000 or more but less than 5,000 students 300 or more but less than 1,000 students below 300 students 1,200.00
975.00
c.
675.00
d.
375.00
e.
225.00
f.
150.00
g.
75.00 37.50
h. I.
Liquefied Petroleum Gas Dealer:
Copyright 1994-2009
42
1. 2. J.
Marketer Dealer
150.00 75.00
Market Stallholders 1. Public Markets a. For each stall with 100 or more stallholders For each stall with less than 100 stallholders
15.00
b.
11.25
2.
Private Markets a. Each stall 15.00
Stallholders with more than five (5) square meters and/or rendering special services, such as: pawnshops, appliance stores, banks, and other similar establishments, shall be excluded under the term stallholders and levied garbage service charges, in accordance with the pertinent provisions herein. cdtai K. Media Facilities: 1. Newspaper, books or magazine publications: a. b. c. Daily newspapers Weekly magazines Books and other magazine publications 225.00 150.00 75.00 150.00 225.00
2. 3. L.
Radio Stations T.V. Stations
Telegraph, Teletype, Cable and Wireless Communication Companies, etc: 1. 2. Main Office Every branch/station thereof 450.00 150.00
Copyright 1994-2009
43
M.
Telephone Companies: 1. 2. Main Office Every branch/station thereof 2,250.00 750.00
N.
Terminal Garage for Bus, Taxi and Other Public Utility Vehicles, Except those used for Home Garage: 1. 2. With an area of 1,000 sq.m. or more With an area of 700 or more but less than 1,000 sq. m. With an area of 500 or more but less than 700 sq.m. With an area of 300 or more but less than 500 sq. m. With an area less than 300 sq.m. 375.00
300.00
3.
225.00
4.
150.00 75.00
5. O.
Peddlers, Ambulant Vendors, Except Delivery Van or Truck Administration Offices, Display Offices and/or Offices of Professions Film shooting per day Private Warehouse or Bodega All other businesses and service agencies not specifically mentioned above: 1. Manufacturers, producers and processors: a.
7.50
P.
30.00 0.75 75.00
Q. R. S.
Factory with an aggregate area of 1,000 sq. m. or more 1,875.00 500 or more but less than 1,000 sq.m. 1,275.00 200 or more but less than 500 sq.m. 900.00 100 or more but less than 200 sq.m. 675.00 50 or more but less than 100 sq.m. 450.00
Copyright 1994-2009
25 or more but less than 50 sq.m. less than 25 sq.m. b. Principal/Branch or Sales Office with an aggregate area of:
150.00 75.00
Factory is Within same Outside the Locality Locality Per Quarter 1,000 sq.m. or more 500 or more but less than 1,000 sq.m. 200 or more but less than 500 sq.m. 100 or more but less than 200 sq.m. 50 or more but less than 100 sq.m. 25 or more but less than 50 sq.m. less than 25 sq.m. 2. 3. Exporter/Importers Brewers, Distillers, Compounders and Public Eating Places with an aggregate area of: cd Per Quarter 1,000 sq. m. or more P1,875.00 500 or more but less than 1000 sq.m. 1,275.00 200 or more but less than 500 sq.m. 900.00 100 or more but less than 200 sq.m. 675.00 50 or more but less than 100 sq.m. 450.00 25 or more but less than 50 sq.m. 150.00 less than 25 sq.m. 75.00 Carinderia 45.00 4. Owners or Operators of Business Establishments Rendering Services: a. Business offices of general contractors (Building Specialty Engineering); manpower
P600.00 750.00 300.00 225.00 150.00 45.00 15.00
P750.00 525.00 375.00 300.00 195.00 75.00 30.00
375.00/quarter
Copyright 1994-2009
service/employment agencies, private detective agencies; advertising agencies with an aggregate area of: 1000 sq.m. or more 1,125.00 500 or more but less than 1,000 sq.m. 825.00 200 or more but less than 500 sq.m. 600.00 100 or more but less than 200 sq.m. 375.00 50 or more but less than 100 sq.m. 150.00 25 or more but less than 50 sq.m. 75.00 Less than 25 sq.m. 15.00 b. Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: 1000 sq.m. or more 1,687.50 500 or more but less than 1,000 sq. m. 1,125.00 200 or more but less than 500 sq. m. 825.00 100 or more but less than 200 sq. m. 600.00 50 or more but less than 100 sq. m. 375.00 25 or more but less than 50 sq. m. 150.00 Less than 25 sq. m. 45.00 5. Independent Wholesalers, Dealers, Distributors, Repackers and Retailers with an aggregate area of:
1000 sq. m. or more
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1,500.00
500 or more but less than 1,000 sq. m. 200 or more but less than 500 sq. m. 100 or more but less than 200 sq. m. 50 or more but less than 100 sq. m. 25 or more but less than 50 sq. m. Less than 25 sq. m.
1,050.00 750.00 450.00 225.00 120.00 30.00
Garbage Service Charges for Multiple Businesses - Where two or more kinds of businesses subject to garbage service charges are conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that of the business which has the highest rate, plus twenty five percent (25%) thereof. Manufacturers, producers, maintaining or operating principal offices, factories and/or sales offices in the same premises - For purposes of
collection of the garbage service charges under schedule S-1, manufacturers or producers maintaining their factory and principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rate prescribed under schedule S(1-a) hereof.
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Newly established business - In the case of a newly started business, the applicable garbage service charge shall be computed proportionately to the quarterly charge. 2. Cemetery Charges
Rate of Charges Cemetery Charges shall be imposed at rates hereunder enumerated: Services
1. Permit to make major repairs on:
RATE
a. b. 2. 3.
Monuments or markers Grave, tombs (tank)
P50.00 75.00 50.00
Permit for every embalmed cadaver registered Permit for every embalmed cadaver used for scientific study of students from medical and dental schools Permit for cadaver disposition, etc. a. b. c. d. e. f. g. Entrance from another municipality Transfer from another municipality Cremation Exhumation Burial Cemetery fee Disinterment
500.00
4.
100.00 100.00 100.00 50.00 50.00 50.00 150.00
5.
For the lease of each niche in any of the city cemeteries for a five-year period without renewal
500.00
Copyright 1994-2009
47
6.
For each burial permit for transport of remains, bones and ashes from Manila to other foreign, countries and vice versa, from foreign to Manila Rental for a standard grave per annum for five years without renewal For the lease of each multi-storey niches for five (5) years; renewable only for another five years after payment has been made in advance and no more renewal after ten years For the perpetual lease of each bone (one single deceased) to be deposited at the bone crypt at the memorial circle at the Manila North Cemetery
600.00
7.
200.00
8.
3,000.00
9.
1,000.00
Disposition of proceeds All proceeds or revenue realized therefrom shall be used solely for the services, improvements and maintenance of the cemetery or cemeteries from which said revenue or proceeds were derived.
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3.
Hospital Charges
Rate of Charges The hospital charges provided under Executive Order No. 12, Series of 1987 of the City of Manila are hereby imposed, as follows:
3.1 Room Charges
Pay Ward Service Ward 3.2 Operating Room Fees a. b. Major Operations Minor Operations
P70.00/day FREE
P250.00 60.00
(Note: Medicines and Supplies not included in Fee)

3.3 Nursery Fees 15.00/day
3.4
Hematology Tests
Copyright 1994-2009
48
CBC RBC WBC and Differential Hematocrit and Hemoglobin CT-BT Reticulocyte Count Malarial Smear Blood Typing Cross Matching VDRL Widal Test Pregnancy Test 3.5 Clinical Microscopy Examinations Routine Stool Exam Routine Urinalysis Test for Occult Blood Addis Count Sperm Count Albumin Determination 3.6 Clinical Chemistry Test Fasting Blood Sugar or Random Blood Sugar Bilirubin Test Total Protein - A/G Ratio Uric Acid Blood Urea Nitrogen Serum Glutamic Oxalo Transaminase Creatinine Cholestero Triglycerides Acid or Alkaline Phosphatase Cell Count and Differential-CSR or any fluid CSF Protein and Sugar 3.7 Bacteriology Culture and Sensitivity
20.00 5.00 3.00 15.00 5.00 15.00 20.00 20.00 20.00 40.00 80.00 20.00
10.00 10.00 10.00 20.00 20.00 20.00
40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 60.00
95.00
49
Acid Fast Stain Gram Stain KDH (Potassium Hydroxide Smear) 3.8 Histopathology Surgical Tissue Biopsy Specimen Papanicolau Stain Cell Block Frozen Section 3.9 X-ray Chest and Head Chest PA or Lateral Chest PA and Lateral Ribs (3 views) Skull (2 views) each additional film Orbits (3 views) Paranasal Sinuses (3) one view only Mastoids (3) Zygoma (3) Maxilla (3) Tempano Mandibular Joints (3) Mandible (3) Nasal Bones (2) 3.10 X-ray of Spines and Extremities Cervical Vertebra (4 views) Neck (2 views) Axis and Atlas (2) Thoracic vertebra (2 views) additional views Lumbo Sacral Vertebra (2 views) Sacrum (2 views) Cocyx (2 views) Pelvis (AP only) Hip joint, one side (2 views) Femur, Tibis, Humerus or
25.00 25.00 30.00
80.00 40.00 20.00 40.00 100.00
60.00 110.00 120.00 80.00 40.00 100.00 100.00 40.00 100.00 100.00 100.00 100.00 100.00 80.00
100.00 60.00 60.00 110.00 60.00 110.00 60.00 60.00 70.00 100.00
50
Radio-ulna (2 views) Hands, Feet, Knee or Ankle Finger of Toe 3.11 X-ray Abdomen KUB Supine and Upright Abdomen Intravenous Pyelography I.V.P. plus Urethrogram Crystogram Pelvimetry (2 views) Oral Gall Bladder Series I.V. Cholangiogram Operative Cholangiogram Tube Cholangiogram Chole G.I. Series Upper G.I. Series Barium Enema Bronchogram Myelogram Cerebral Angiogram, one side 3.12 Special Services Electrocardiogram (ECG) Lumber Puncture Stomach Lavage Application, Strap Adhesive Application, Plaster Cast Dental Extraction (1 tooth ) Dental Temporary Filling (per tooth) Dental Permanent Filling (per tooth) Dental Prophylaxis Cobalt Therapy, per exposure, - Pay - Service - Donation 3.13 Miscellaneous Fees
100.00 80.00 50.00
70.00 100.00 300.00 400.00 150.00 150.00 150.00 250.00 200.00 150.00 400.00 300.00 300.00 200.00 200.00 200.00
0.00 20.00 20.00 20.00 20.00 plus materials 15.00 plus materials 20.00 30.00 20.00 20.00 10.00
51
Cord Dressing (per pack) Cotton Balls (per pack) Surgical Gauze (per pack) Eye Pad (per pack) Oxygen used Energy for Electric Fan Energy for T.V. per day Medical Certificate Ambulance Fee, in Manila Ambulance Fee, in Metro Manila P5.00/km. Suturing Cost of Materials (variable) 4. Laboratory Examination Charges
5.00 4.00 10.00 4.00 10.00/hour 20.00 30.00 10.00 100.00 100.00 plus
Ordinance No. 7720, an ordinance prescribing a new schedule of fees for laboratory examination rendered by the Manila Health Department, enacted by the City Council of Manila on December 8, 1989 and approved by the City Mayor on January 2, 1990, is hereby adopted and made an integral part of this Ordinance, and the fees therein prescribed are hereby imposed at an increase of one hundred percent (100%), as enumerated hereunder:
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Serological Test
RATE
1. 2. 3. 4. 5.
VDRL Widal test Blood typing RPR Aids test
P60.00 100.00 50.00 60.00 240.00 rate P80.00 80.00 80.00 160.00 80.00 80.00 80.00
52
Bio-Chemistry 1. 2. 3. 4. 5. 6. 7.
Copyright 1994-2009
Random blood sugar Fasting blood sugar Post prandial blood sugar Glucose tolerance test Blood uric acid Blood cholesterol Blood urea nitrogen
8. 9. 10. 11. 12. 13. 14. 15. 16. 17. 18. 19. 20. 21. 22.
Blood creatinine Total protein Albumin Globulin A/G ratio Bilirubin I & II SGOT SGPT Triglyceride Icterus index Alkaline phosphatase Potassium Sodium Calcium Chloride
80.00 80.00 40.00 40.00 80.00 80.00 80.00 80.00 80.00 80.00 120.00 80.00 80.00 80.00 80.00 rate P60.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 40.00 60.00 rate 40.00 140.00 rate 80.00 80.00 40.00 40.00 40.00
53
Hematology 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. CBC Hemoglobin Hematocrit RBC WBC Platelet count ESR Bleeding time Clotting time Malaria smear Seminal analysis
Pregnancy 1. 2. Frog test Chemical test
Enteric & General Bacteriology 1. 2. 3. 4. 5.

Copyright 1994-2009
Culture Culture & sensitivity test Grams staining Vaginal smear Uretheral smear
Cytology 1. Pap smear
rate 100.00 rate 40.00 rate 40.00 80.00 rate 20.00 20.00 rate 50.00
Diphtheria 1. Nose & throat swab for diphtheria
T.B. Bacteriology 1. 2. Sputum for AFB Sputum culture
Urinalysis 1. 2. Routine Specific gravity
Sanitary bacteriology 1. 5. Water analysis On Diggings/Excavations and Restorations
Metropolitan Manila Authority Ordinance No. 2, Series of 1991, entitled, an ordinance governing road diggings/excavations and restorations in Metropolitan Manila and amending MMA Ordinance No. 82-01, is hereby adopted and made an integral part of this Ordinance and the charges and fees therein prescribed hereby levied and imposed at an increase of 100% over their present rates, as enumerated hereunder:
aisa dc
a)
Restoration cost for the repair of
earth/escombro roadways: per sq. m. b) Restoration cost for the repair of gravel/macadam paved streets: per sq. m. Restoration cost for the repair of combination concrete curbs and cutter: per linear meter
P 43.00
190.00
c)
400.00
54
Copyright 1994-2009
d)
Restoration cost for the repair of concrete sidewalks: per sq. m. Restoration cost for the repair of asphalt paved street: per sq. m. Restoration cost for the repair of concrete paved street: per sq. m. (8" thickness) MARKET FEES Definitions
480.00
e)
520.00
f)
780.00
C) 1)
a) Ambulant, transient or itinerant vendors refers to a vendor or seller who does not permanently occupy a definite place in the market but one who comes either daily or occasionally to sell his or her goods.
cdt
b) Market committee refers to the body whose duty is to conduct the drawing of lots and opening of bids in connection with the adjudication of vacant or newly constructed stalls or booths in the city market and to certify to the city mayor the result thereof. c) Market premises refers to an open space in the compound, part of the market lot consisting of bare ground, not covered by the market days. d) Market rental fee refers to the fee paid to and collected by the City Treasurer for the privilege of using public market facilities. e) Market stalls refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. f) Market section refers to a subdivision of the market, housing one class or group of allied goods, commodities or merchandise. g) Public market refers to any place, building or structure of any kind, designated as such by the sangguniang bayan, except public streets, plazas, parks, and the like.
cdt
h)
Copyright 1994-2009
Stallholder refers to the awardee of a definite space or

spaces within a public market who pays rental thereon for the purpose of selling his goods, commodities or services. 2) Classification
For the purpose of this ordinance, government owned or operated public market in the city are hereby classified into: Class A those with an average monthly income of P60,000.00 or more during the preceding three months. those with an average monthly income of P30,000.00 or more but less than P60,000.00 during the preceding three months. those with an average monthly income of less than P30,000.00 during the preceding three months.
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Class B
Class C
Subsequent reclassification may be made on the basis of the preceding three (3) months collection, but not more than once a year. 3. Market Sections
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For purposes of this ordinance, the public markets of Manila shall be divided into the following sections: a) Fish section refers to the area where only fresh fish, clams, oysters, lobster, shrimps, seaweeds, and other sea foods or marine products shall be sold. b) Meat, pork and dressed chicken section refers to the area where only all kinds of meat and other meat products shall be sold provided that meat, pork and dressed chicken shall be separately displayed and properly labeled. c) Vegetable and fruit section refers to the area where only all kinds of vegetables, fruits, coconuts and root crops such as camote, cassava, gabi, and the like shall be sold. d) Dry goods and grocery section refers to the area where only textiles, ready-made dresses and apparel, kitchenware and glassware, school and office supplies, novelties, native products shall be sold.
cdtai
Copyright 1994-2009
56
e) Eateries and cooked food section refers to the area where only all kinds of cooked/prepared food shall be sold. This includes refreshment parlors, cafeterias, and other selling delicacies. f.1) Groceries section refers to the area where only all kinds of cakes, biscuits, pastries, crackers, butter, cheese, confections, candies, canned or bottled foods, beverages, softdrinks, cigarette, flour, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlic, potatoes, all kinds of cereals, such as rice, corn, mongo and the like eggs, sausages, starch, smoke fish, dried fish, roll, feeds, soap and other household and food products including firewood and charcoal shall be sold. f.2) Rice, corn and other cereal section refers to the area where purely rice, corn, and other cereals shall be sold. g) Poultry product section refers to the area where only live chicken, ducks, turkeys, other fowls and birds, suckling or piglets, and the like that shall be sold.
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h) Flower shop section refers to the area where only all kinds of garden accessories and implements or tools shall be sold. i) Cold storage service section refers to the area where only refrigeration services shall be made available and sale of ice in whatever form shall be conducted. j) Miscellaneous section refers to the area where any other business not classified herein shall be allowed. The numbering designation, or other forms of identifying the market section shall be the responsibility of the City Treasurer. 4) fees; 4.a) On stalls, per month or fraction thereof, per square meter or fraction thereof:
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Imposition of Fees There shall be collected the following market
Rates Per Sq. Meter Per Month Class A

a)
Copyright 1994-2009
Class B
120.00
Class C
100.00
57
Fish section
140.00
b) c) d) e) f) g) h) i) j)
k)
Meat section Vegetable and fruit section Dry goods and grocery section Eateries and food section Rice, corn, other cereals, and/or dried/salted fish Poultry Flower shops Groceries General merchandise glassware, chinaware, tableware and home appliances Special services not subject to any market fees but shall pay rental fees for occupancy thereof
140.00 100.00 90.00 90.00 90.00 120.00 50.00 90.00
120.00 80.00 70.00 70.00 70.00 100.00 40.00 70.00
100.00 60.00 50.00 50.00 50.00 80.00 30.00 50.00
90.00
70.00
50.00
140.00
120.00
100.00
Trucks or other conveyances, whether hired or not parked within the fifty (50) meter radius from the border of the market and disposing, discharging or advertising product/merchandise therein shall also pay the following:
cd
Kind of Conveyances Jeep (regardless of load) Truck (regardless of load)
Rate Per Entry P10.00 20.00
Provided, that for better located stalls, such as those front stalls facing the market periphery or streets and corner stalls, there shall be added to the above prescribed fees the following: 1) 2) 3) 4.b) Front corner stall Front stalls Inside corner stalls 20% of the rates imposed 15% of the rates imposed 10% of the rates imposed
On occupants of the market premises, not occupying stalls, per day or fraction thereof, per square meter or fraction
P3.00
4.c) Fees for ambulant/transient vendors. Market fees for the occupancy of market premises by ambulant/transient vendors shall be at the same rates as those prescribed in paragraph 4 hereof plus an additional fifty centavos (P0.50) per square meter per day of the space occupied or a fraction thereof which may be paid for by said vendors on a monthly basis at his option with the
daily rate computed based on a thirty (30) day month factor. They shall be limited to the areas not earmarked and utilized for passageway and/or entrance to the market building.
cdasia
In case the vendor from whom an entrance fee was collected occupies any space with an area in excess of what he paid as entrance fee (those not mentioned are subject to the entrance fee). Duly licensed suppliers or distributors of goods, commodities or general merchandise or permanent occupants of market stalls, booths, tiendas, or other space as well as the same occupants when they bring in goods, commodities or merchandise to replenish or augment their stock, shall not be considered as transient vendors required to pay the market fees herein authorized. 5) Time and Manner of Payment
5.a) For stalls The fee for the rental of market stalls shall be paid to the City Treasurer or his duly authorized representatives within the first twenty (20) days of each month. In case of a new lease. the rental due for the month in which the lease starts, shall be paid before occupancy of the stall.
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5.b) For occupancy of market premises The fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their goods inside the market premises. 6) Issuance of Official Receipts and Cash Tickets. The City Treasurer or his duly authorized representatives shall issue an Official Receipts as evidence of payment of rentals of fixed stalls. A cash ticket shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor dispose of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sell the same merchandise, even if such sale is done in the same place occupied by the previous vendor.
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The cash tickets issued shall be torn in half, one-half to be given to the space occupant or vendor and the other half to be retained by the market collector who shall deliver the same to the city treasurer for counter-checking against his record of cash tickets issued by him for that day.
Copyright 1994-2009
59
7)
Surcharge for Late or Non-payment of Fees.
7.a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed, shall pay a surcharge of twenty five percent (25%) of the total rent due. Failure to pay the rental fee for six (6) consecutive months shall cause automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. The stall shall be declared vacant and subject to adjudication. 7.b) Any person occupying space in the market premises without first paying the fee imposed in this article shall pay three times as much as the regular rate for the space occupied.
acd
7.c) Any person occupying more space than what he has paid for shall pay the regular rate for such space. 8) Market Committee. There is hereby created a permanent market committee to be composed of the City Mayor/Administrator as chairman, the City Treasurer, City Legal Officer or the representative of the City Prosecutor, a representative of the sangguniang panlungsod and a market vendor's representative, as members. The committee shall have the following duties: 8.a) Conduct the drawing of lots, and opening of bids for the adjudication of vacant or newly constructed stalls or booths in the city public market in the presence of the City Auditor or his duly authorized representative. 8.b) Adjudicate the transfer of stallholders from one section to another or from one stall to another; and
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8.c) Recommend measures or actions as may be necessary in the resolution of problems in connection with the occupancy of stalls, booths or spaces in the public market. 9) Adjudication of Stall.
9.a) Lease Period The contract of lease for a stall shall be for a period of five (5) years, renewable upon its expiration, unless revoked in accordance with the provisions of this Article. 9.b) Notice of Vacancy A notice of vacant or newly constructed stalls shall be made for period of ten (10) days immediately preceding the date fixed for their award to qualified applicants to apprise
the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on cardboard, thick paper or any other suitable material and shall be in the following form:
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NOTICE
Notice is hereby given that stall no. __________ (or pavilion) no._________ of the ____________ market is vacant (or will be vacated on ____________ 19. Any person, 21 years of age or more and is not legally incapacitated, desiring to lease this stall, shall file and application therefor on the prescribed form (copies may be obtained from the Office of the City Treasurer during office hours and before 12:00 o'clock noon of ____________________, 19 ________. In case there are more than one applicant, the award of the lease of the vacant stall shall be determined thru drawing of lots to be conducted on _____________, 19 __________ at 12:00 o'clock noon at the Office of the City Treasurer by the market committee. This stall is found in the _________________ section and is intended for the sale of ______________________. City Treasurer An application fee of ten pesos (P10.00) shall be collected from each applicant to cover the necessary expenses and any excess thereof shall form part of the general fund.
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9.c) Application for Lease. 9.c.1) The application shall be under oath. It shall be submitted to the office of the City Mayor by the applicant either in person or through his her attorney. 9.c.2) It shall be the duty of the City Mayor to keep a register book showing the names and addresses of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Treasurer of each application. It shall also be the duty of the Mayor to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. 9.c.3) The application shall be substantially in the following form:
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Copyright 1994-2009
61
Application to Lease Market Stall/Booth His Honor The City Mayor Manila Sir: I hereby apply under the following contract for the lease of market stall/booth no. __________ of the ___________________ market. I am ____________________ of age ________________ citizen, residing at _______________________________________. Should be above-mentioned stall/booth be leased to me in accordance with rules and regulations, I promise to hold the same under the following conditions: 1. That while I am occupying or leasing this stall/booth (or these stalls/booths), I shall at all times have my picture and that of my helpers (or those of my helpers) conveniently framed and hung up conspicuously in the stall/booth.
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2. I shall keep the stall/booth (or stalls/booths) at all times in good sanitary condition and comply strictly with all sanitary and market rules and regulation now existing or which may hereafter be promulgated. 3. I shall pay the corresponding rent for the stall/booth (or stalls/booths) or the fee for the stall/booth (or stalls/booths) in the same manner prescribed by existing ordinances. 4. The business to be conducted in the stall/booth shall belong exclusively to me. 5. In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall/booth. I shall promptly notify the market authorities of my absence, giving my reason or reasons therefor. 6. I shall not sell or transfer my privilege to the stall/booth or otherwise permit another person to conduct business therein. 7.
Copyright 1994-2009
Any violation on my part or on the part of my helpers of the

foregoing conditions shall be sufficient cause for market authorities to cancel this contract.
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Very respectfully, _______________________ Affiant I, ___________________, do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my own knowledge. _______________________ Affiant Tin:___________________ Subscribed and sworn to before me in the City of Manila, Philippines, this _____ day of _________, 19 ______. Applicant affiant exhibiting to me his/her community tax no. __________ issued ____________, 19 ____ at ______________, Philippines. _______________________ Official Title D) Applicants who are Filipino citizens shall have preference in the lease of public markets stalls. If on the last day set for filing applications, there is no application from a Filipino citizen, the posting of the notice of vacancy prescribed above shall be repeated for another ten-day period. If after the expiration of that period there is still no Filipino applicant, the stall affected may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made thru drawing of the lots to be conducted by the market committee.
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In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall shall be made thru drawing of lots to be conducted by the market committee on the date and hour specified in the notice. The result of the drawing of lots shall be reported immediately by the committee to the City Treasurer concerned for appropriate action. E)
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The successful applicant shall furnish the City Mayor two (2) copies
of his/her picture immediately after the award of the lease. It shall be the duty of the mayor to affix one (1) copy of the picture to the application and the other copy to the record card. 10.a) Vacancy of Stall Before Expiration of the Lease. If for any reason, a stallholder or lessee discontinues or is required to discontinue his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed.
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10.b) Partnership with Stallholder. A market stall holder who enters into business partnership with any party after he acquires the right to lease such stall have no authority to transfer to his partner or partners the right to occupy the stall. In case of death of any legal disability of such stallholder to continue in his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is qualified to occupy a stall under the provisions hereof, and the spouse, parent, son, daughter or relative within the third degree by consanguinity or affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned, if he or she applies for it. 10.c) Lessee to Personally Administer his Stall. Any person who has been awarded the right to lease a market stall in accordance with the provisions hereof, shall occupy, administer and be present personally at his stall or stalls. He may employ helpers who must be citizens of the Philippines, including but not limited to his spouse, parents and children who are actually living with him and who are not disqualified under the provisions hereof. The persons to be employed as helpers shall under no circumstances, be person with whom the stallholder has any commercial relation or transaction.
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10.d) Dummies; Sub-lease of Stalls. In any case where the person registered to be the holder or lessee of a stall in the public market, is found to be not the person who is actually occupying said stall, the lease of such stall shall be cancelled. If upon investigation such stallholder shall be found to have sub-leased his stall to another person or to have connived with such person so that the latter may for any reason, be able to occupy the said stall. 11) Responsibility for Market Administration.
The City Mayor shall exercise direct and immediate supervision and control over the city public market and personnel thereof, including those whose duties concern the maintenance upkeep of the market and market premises, in accordance with existing ordinances and other pertinent rules and regulations.
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12) Rules and Regulations. 12.a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate, like fish and meat, is hereby prohibited. 12.b) No person shall utilize the public market or any part thereof for residential purposes. 12.c) It shall be unlawful for any person to peddle, hawk, sell or offer for sale or expose for sale, any article in the passageway (pasillio) used by purchasers in the market premises. 12.d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls or in the market premises. 12.e) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market.
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12.f) No merchandise or article shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stall holder and that taxes of any kind due thereon had been paid. 12.g) It shall be unlawful for any lessee to remove, construct, electrical wiring, or water connection without prior permit from the market administrator and approved by the City Treasurer. 12.h) The City of Manila shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, " force majeure" or any other cause. All articles or merchandise left in the public market during closure time shall be at the risk of the stallholder or owner thereof.
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12.i) All articles abandoned in any public market building in violation of any provisions of this article or any regulation or rule on the management of the market shall be deemed a nuisance. It shall be the duty of the market administrator or his subordinates to take custody thereof. In case the articles are claimed within twenty-four (24) hours thereafter, they shall be returned to their original owners upon payment of actual expenses incurred in the safekeeping, unless they have so deteriorated as to constitute a menace to public health, in which case they shall be disposed in the manner directed by the Treasurer, who may also in his discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction and the proceeds thereof shall be disposed in accordance with law.
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D)
MISCELLANEOUS FEES
Applicability Clause The assessment, collection and allocation of building permit fees, signboard permit fees, plumbing inspection and permit fees, sanitary inspection fees, electrical installation permit and inspection fees, mechanical installation and inspection, and such other levies as may be prescribed by the Department of Public Works, and Highways in the exercise of regulatory powers over public and private buildings and structures as the National Building Code of the Philippines, shall be governed by such Code and the rules and regulations promulgated hereunder. 1. Sanitary Inspection and Health Certificate Fees
Sanitary inspection fee Every owner or operator of business, industrial, commercial or agricultural establishments, accessoria, building or house for rent, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitation and safety of the public, upon payment to the Office of the City Treasurer of an annual fee, in accordance with the following schedule:
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a.
Aircraft and water companies
P500.00
b.
Financial institutions, such as banks, pawnshops, money shops, insurance companies, finance and other investment companies, dealers in securities and foreign exchange dealers:
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Main Office Every branch thereof c. d. e. f. Gasoline service/filling stations Private Hospitals
300.00 200.00 500.00 800.00
Medical and dental clinics and animal hospitals300.00 Dwellings and other spaces for lease or rent: 1. Hotels, motels, apartels pension inns, drive inns: cd With more than 150 rooms With 100 to 149 rooms With 50 to 99 rooms With 25 to 49 rooms With less than 25 rooms 2. 3. 4. Apartments/per door (Accessorias) or houses for rent Dormitories, lodging or boarding houses, with accommodation for: More than 40 boarders or lodgers 15 to 39 boarders or lodgers Less than 15 boarders or lodgers 800.00 600.00 400.00 200.00 150.00 40.00 40.00
500.00 300.00 200.00 600.00 200.00
g. h. i.
Institutions of learning Media facilities Telegraph, teletype, cable and wireless communication companies
200.00
j.
Telephone/electric and power companies: casia Main Office 400.00 Administration offices, display offices,
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and/or offices of professionals l. m. n. Peddler Lending Investors All other businesses, industrial, commercial agricultural establishments not specifically mentioned above: aisa dc With an area of more than 1,000 sq. m. 500 or more but less than 1,000 sq. m. 200 or more but less than 500 sq. m. 100 or more but less than 200 sq. m. 50 or more but less than 100 sq. m. 25 or more but less than 50 sq. m. Less than 25 sq. m.
100.00 20.00 200.00
800.00 600.00 400.00 300.00 200.00 100.00 60.00
In case an individual, a partnership or a corporation conducts or operates two or more businesses in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. Health Certificate Fee Every person required by existing laws and regulations to secure health certificates from the Office of the City Health Office shall pay an annual fee of fifty (P50.00) pesos.
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Time of Payment The sanitary inspection and health certificate fees herein prescribed shall be paid at the Office of the City Treasurer concerned before any business or occupation may be lawfully begun or pursued and upon renewal of the same every year thereafter within the first twenty (20) days of January. Annual Inspection of Premises for Rent Except as otherwise provided, the Local Health Officer or his duly authorized representative shall conduct an annual inspection of all houses, accessorias or buildings for rent or as soon as circumstances require and all business establishments (commercial, industrial, agricultural) in order to determine their adequacy of ventilation, propriety of habitation and general sanitary conditions pursuant to the existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Local Health Officer or his duly authorized representative after such inspection was conducted and found to be sanitary.
Contents of Sanitary Permit Every permit issued shall show the name of the applicant, his nationality, civil status, address, nature of organization, (whether sole proprietorship, partnership or corporation), location of the building and such other data as may be necessary.
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The permit shall be granted for a period of not more than one year and shall expire on the 31st day of December following the date of issuance thereof, unless revoked or surrendered earlier. When Business is Deemed Finally Closed Every permit shall cease to be in force upon revocation or surrender thereof, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed, only upon payment of all taxes, fees and charges due thereon.
SECTION 33. a)
Fees for Sealing and Licensing of Weights and Measures.
For sealing linear metric measures:

Not over one meter Over one meter P10.00 20.00
b)
For sealing metric measures of capacity:

Not over ten liters Over ten liters 10.00 20.00
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c)
For sealing metric instruments of weights:

W/capacity of not more than 30 kg. W/ capacity of more than 30 kg. but not more than 150 kg. W/ capacity of more than 150 kg. but not more than 300 kg. W/ capacity of more than 300 kg. but not more than 500 kg. W/ capacity of more than 500 kg. but not more than 3000 kg.
20.00 30.00 40.00 50.00 100.00
d)
For sealing apothecary balance or other balances of precision:

Over 3000 kg. Over 300 to 3000 kg. Over 30 to 300 kg. 30 kg. or less 75.00 50.00 25.00 10.00
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e)
For sealing of gasoline/diesel pumps:

Per pump Per pump (oil dispenser) For each and every re-testing and re-sealing of weights and measures instruments (including gasoline and diesel pumps) outside the Office, upon request of the owner or operator shall be collected for each instrument and pump - an additional W & M Fee of 100.00 50.00
20.00
Payment of Fees and Surcharge The fees herein imposed shall be paid to and collected by the Office of the City Treasurer upon the sealing or licensing of the weights and measures instruments and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as the license to use such instrument for one year from the date of sealing unless it becomes defective before the expiration period. Failure to have the instrument re-tested and the corresponding fee paid thereof within the prescribed period shall subject the owner or user to a surcharge of five hundred (500%) per centum of the prescribed fees, which shall no longer be subject to interest.
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Administrative Provisions a) The City Treasurer is hereby required to keep full sets of secondary standard for the use in testing weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology annually. b) The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the City. c) Instruments of Weights and Measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the City Auditor or his representative. Fraudulent practices relative to weights and measures and corresponding penalties:
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Fraudulent practice relative to weights and measures - Any person,

other than the official sealer of weights and measures: 1. 2. Who places an official tag or seal upon any instrument or weights and measures, or attaches it thereto; or, Fraudulently imitates any mark, stamps, or brand, tag or other characteristic sign used to indicate that the weights and measures have been officially sealed; or, Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or
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3.
4.
Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate or license, or any dye for printing or making stamps, tags, certificates or license, or for sealing and licensing of Weights and Measures instruments; or Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate, or license for the purpose of using or re-using the same in payment of fees or charges herein imposed; or, Who procures the commission of any such offense by another Shall for each offense, be fined by not less than two hundred (P200.00) pesos nor more than ten thousand (P10,000.00) pesos or imprisonment for not less than one month nor more than five (5) years or both such fine and imprisonment at the discretion of the Court.
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5. 6.
7.
b)
Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and measures or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure,
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and any person who uses in any purchase or sale or in estimating the value of any service furnished, any instrument of weight and measure that has not been officially sealed, or if previously sealed, the license therefor has expired and was not renewed in due time, shall be punished by a fine of not exceeding five hundred (P500.00) pesos or by imprisonment of not exceeding one (1) year, or both at the discretion of the court.
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If, however, such scale, balance, weights or measures, has been officially sealed at some previous time and the seal, and tag officially affixed thereto remain intact and in the same position and condition in which they were place by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector of weights and measures, be sealed and the owner, possessor or user of the same shall be subject only to a surcharge equal to five (5) times the regular fee fixed by law for the sealing of an instrument of its class, this surcharge to be collected and accounted for by the City Treasurer in the same manner as the regular fees are collected and accounted for sealing such instruments.
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c.
Alteration or fraudulent use of instrument of weights and measures: 1. Any person, who, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed, or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by a fine of not less than four hundred (P400.00) pesos nor more than four thousand (P4,000.00) pesos or by imprisonment of not less than three (3) months nor more than two (2) years, or both at the discretion of the court. Any person who fraudulently gives short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight and measure of any article bought or sold by weight or measures thereof, shall
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be punished by a fine of not less than four hundred (P400.00) pesos nor more than two thousand (P2,000.00) pesos or by imprisonment of not less than three (3) months nor more than two (2) years, or both such fine and imprisonment.
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Administrative penalties The City Treasurer may compromise the following acts or omissions not constituting fraud: a. Any person making a practice of buying or selling by weight and measure using unsealed and/or unregistered instrument:
1. 2. When correct When incorrect but within tolerable allowance to defect or short measure P150.00
300.00
b.
Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered:
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1. 2.
When correct When incorrect but within tolerable allowance of defect or short measure
100.00
200.00
c.
Any person found violating any of these two (2) provisions for the second time shall be fined twice the above rates of penalty. Fishery Rentals, Fees and Charges.
SECTION 34.
Rate of Rentals. The rate of fishery rentals within Manila for the grant of exclusive fishery rights to erect fish corrals, operate fishponds or oyster beds, or catch "bangus" fry or "kawag-kawag" or fry of any other species of fish for propagation, if there are no interested bidders in the public auction, are as follows:
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Erection of fish corrals in the sea: Tax per annum Less than 3 meters deep 3 meters or more but less than 5 meters deep 5 meters or more but less than 8 meters deep P45.00 90.00 300.00
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8 meters or more but less than 10 meters deep 540.00 10 meters deep or more but less than 15 meters deep 750.00 15 meters deep or more 1,200.00 b) Operation of fishponds or oyster culture beds, per hectare Catching of bangus fry or kawag-kawag: Less than 1,000 sq. m. 1,000 sq. m. or more but less than 2,000 sq. m. 2,000 sq. m. or more but less than 4,000 sq. m. 4,000 sq. m. or more but less than 6,000 sq. m. 6,000 sq. m. or more but less than 8,000 sq. m. 8,000 sq. m. or over d) 1. 750.00 1,200.00 2,250.00 3,300.00 4,500.00 6,000.00
5.00
c)
Fish corrals or fishpens in inland fresh waters with an area of: Less than 500 sq. m. 00 sq. m. or more but less than 1,000 sq. m. 1,000 sq. m. or more but less than 5,000 sq. m. 5,000 sq. m. or more but less than 10,000 sq. m. 10,000 sq. m. or more 150.00 300.00 540.00 750.00 1,200.00
2.
For the grant of privilege to take fish from city waters with nets, traps or other fishing gears For the operation of a fishing vessel of three (3) tons or less
15.00
3.
22.50
The rules and regulations to be promulgated for the grant of license under sub-paragraph (c) above shall be subject to the approval of higher authorities.
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ARTICLE VI ADMINISTRATIVE PROVISIONS SECTION 35. a)

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Situs of the Tax.
For purposes of collection of the taxes under Section 14 of this Ordinance, manufacturers, assemblers, repackers, brewers,
distillers, rectifiers and compounders of liquor, distilled spirits and wines, millers, producers, exporters, wholesalers, distributors, dealers, contractors, banks and other financial institutions, and other businesses, maintaining or operating branch or sales outlet elsewhere shall record the sale in the branch or sales outlet making the sale or transaction, and the tax thereon shall accrue and shall be paid to the city where such branch or sales outlet is located. In cases where there is no such branch or sales outlet in the city or municipality where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue and shall be paid to such city or municipality.
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b)
The following sales allocation shall apply to manufacturers, assemblers, contractors, producers and exporters with factories, project offices, plants and plantations in the pursuit of their business: 1. Thirty percent (30%) of all sales recorded in the principal office shall be taxable by the City where the principal office is located; and Seventy percent (70%) of all sales recorded in the principal office shall be taxable by the City of Municipality where the factory, project office, plant or plantation is located.
2.
c)
In case of a plantation located at a place other than the place where the factory is located, said seventy percent (70%) mentioned in subparagraph (2) of subsection (b) above shall be divided as follows:
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1. 2. d)
Sixty percent (60%) to the City where the factory is located; Forty percent (40%) to the City or Municipality where the plantation is located;
In cases where a manufacturer, assembler, producer, exporter or contractor has two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation mentioned in subparagraph (2) of subsection (b) above shall be operated among the localities where the factories, project offices, plants and plantations are located in
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proportion to their respective volume production during the period for which the tax is due.
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e)
The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant, or plantation is located.
SECTION 36. Keeping of Books of Accounts. Any person doing business within the territorial jurisdiction of the City of Manila shall keep books of accounts wherein all transactions and results of business operations are shown and from which all taxes, charges and fees due the city may readily and accurately be determined any time of the year; Provided, however, that any such person who already keeps books of accounts in pursuance with the provisions of the National Internal Revenue Code, shall no longer be required to keep separate books for purposes of this Ordinance. Books of accounts not required under this Ordinance, shall be registered at the City Treasurer's Office.
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SECTION 37. Public Utility Charges, Toll Fees or Charges The sanggunian shall prescribe the terms and conditions and fix the rates for the use of public utilities owned, operated and maintained by the City, and the imposition of toll fees or charges for the use of any public road, pier or wharf, waterway, bridge, ferry or telecommunication system funded and constructed by the City: Provided, That no such toll fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine National Police on mission, post office personnel delivering mail, physically handicapped, and disabled citizens who are sixty five (65) years or older. SECTION 38. Tax Period and Manner of Payment Unless otherwise provided in this Ordinance, the tax period of all local taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid in quarterly installments.
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SECTION 39. Accrual of Tax Unless otherwise provided in this Ordinance, all local taxes, fees and charges shall accrue on the first (1st) day of January of each year. However, new taxes, fees or charges, or changes in the rates thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 40.
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Time of Payment; Discount for Full Payment
Unless otherwise provided in this Ordinance, all local taxes, fees, and
charges shall be paid within the first twenty (20) days of January or each of the subsequent quarter, as the case may be. The sanggunian may, for a justifiable reason or cause, extend the time for payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months.
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Such taxes may be paid in quarterly installments. B) If the taxpayer pays the whole tax due for one (1) year on or before the 20th of January he is hereby granted a ten (10%) percent discount. For the remainder of calendar year 1993, if the taxpayer pays the whole tax due for the last two (2) quarters before the 20th of July he shall be entitled to a ten (10%) percent discount. SECTION 41. Surcharges and Penalties on Unpaid Taxes, Fees, or Charges. There is hereby imposed a surcharge of twenty five percent (25%) of the amount of taxes, fees or charges not paid on time and an interest at the rate of two percent (2%) per month of the unpaid taxes, fees or charges including surcharges, until such amount is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty six (36) months.
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SECTION 42. Interests on Other Unpaid Revenues Where the amount of any other revenue due the City, except voluntary contributions or donations, is not paid on the date fixed in the ordinance, or in the contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two percent (2%) per month from the date it is due until it is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. SECTION 43. Collection of Local Revenues by Treasurer All local taxes, fees, and charges shall be collected by the City Treasurer, or his duly authorized deputies. The City Treasurer may designate his deputy to collect local taxes, fees or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bond that may be required under this Ordinance.
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SECTION 44.
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Examination of Books of Accounts and Pertinent Records of

Businessmen by Local Treasurer. The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts, and other pertinent records of any person, partnership, corporation, or association subject to local taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hours, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same.
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For this purpose, the records of the revenue district office of the Bureau of Internal Revenue shall be made available to the city treasurer, his deputy or duly authorized representative, pursuant to Sec. 171, Chapter 3, Article Six, BOOK II of R.A. No. 7160. SECTION 45. Civil Remedies for Collection of Revenues
Application of Section The provisions of this Section and the remedies provided herein may be availed of for the collection of any delinquent local tax, fee, charge, or other revenue. SECTION 46. Local Government's Lien. Local taxes, fees, charges and other revenues constitute a lien, superior to all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees and charges including related surcharges and interest.
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SECTION 47. Civil Remedies For Collection of Delinquencies. The civil remedies for the collection of local taxes, fees or charges, and related surcharges and interest resulting from delinquency shall be: 1)
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By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character,
including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and 2) By judicial action.
Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City.
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SECTION 48. Distraint of Personal Property. The remedy by distraint shall proceed as follows: 1) Seizure Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the city treasurer or his deputy may, upon written notice, seize or confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the city treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of delinquency and the amounts of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal property aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction in the manner herein provided for.
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2)
Accounting of distrained goods The officer executing the distraint shall make or cause to be made an account of the goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whom possession of the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. Publication The owner shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the City specifying the time and place of safe, and the articles distrained. The time of sale shall not be less than
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twenty (20) days after notice to the owner or possessor on the property herein above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the office of the chief executive of the City. 4) Release of distrained property upon payment prior to sale If at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner.
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5)
Procedure of sale At the time and place fixed in the notice, the officer conducting the sale shall sell the goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the local treasurer shall make a report of the proceedings in writing to the local chief executive concerned. Should the property distrained be not disposed of within one hundred and twenty (120) days from the date of distraint, the same shall be considered as sold to the City for the amount of the assessment made thereon by the committee on appraisal and to the extent of the same amount, the tax delinquencies shall be cancelled.
6)
Disposition of proceeds - The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected.
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SECTION 49. Levy on Real Property After the expiration of the time required to pay the delinquent tax, fee or charge, real property may be levied on, before, simultaneously, or after the distraint of personal property belonging to the
delinquent taxpayer. To this end, the city treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge and penalty due from him. Said certificate shall operate with the force of a legal execution. Levy shall be effected by writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Registrar of Deeds of the City who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, or if there be none, to the occupant of the property in question
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In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with the levy on the taxpayer's real property. A report on any levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the sanggunian. SECTION 50. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing.
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SECTION 51. Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the city hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the city. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and a short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interests. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city
building, or on the property to be sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale.
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Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the sanggunian, and which shall form part of his records. After consultation with the sanggunian, the city treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The city treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title, including the preservation or transportation in case of personal property, and the advertisement and subsequent sale, in case of personal and real property including improvements thereon.
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SECTION 52. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the city treasurer of the total amount of taxes, fees or charges and related surcharges, interests or penalties, from the date of delinquency to the date of sale, plus interest of not more than two (2%) percent per month on the purchase price from the date of purchase to the date of redemption. Such payment shall invalidate the certificate of the sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the city treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two (2%) percent per month herein provided for, the portion of the cost of sale and, other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges, related surcharges, interests, and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption.
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SECTION 53. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens
of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 54. Purchase of Property By the City for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the city treasurer conducting the sale shall purchase the property in behalf of the City to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court.
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Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property by paying to the city treasurer the full amount of the taxes, fees, charges and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the City. SECTION 55. Resale of Real Estate Taken for Taxes, Fees, or Charges The sanggunian shall, by ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale shall accrue to the general fund of the City. SECTION 56. Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the city treasurer within the period prescribed in Section 46 of this Ordinance.
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SECTION 57. Further Distraint or Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 58. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest:
1) 2)
Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation;
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3) 4)
His necessary clothing, and that of all his family; Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten thousand pesos (P10,000.00); Provisions including crops, actually provided for individual or family use sufficient for four (4) months; The professional libraries of doctors, engineers, lawyers and judges; One fishing boat and net, not exceeding the total value of Ten thousand pesos (P10,000.00), by the lawful use of which a fisherman earns his livelihood; and Any material or article forming part of a house or improvement of any real property.
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5) 6) 7)
8)
ARTICLE VII COMMUNITY TAX SECTION 59. Individuals Liable to Community Tax. Every inhabitant of Manila, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis for at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand pesos (P1,000.00) or more or who is required by law to file an income tax return shall pay an annual community tax of Five pesos (P5.00) and an annual additional tax of One peso (P1.00) for every One Thousand pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand pesos (P5,000.00).
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In case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 60. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the City of Manila shall pay an annual community tax of Five Hundred pesos (P500.00) and an annual additional tax which in no case shall exceed Ten thousand pesos (P10,000.00) in accordance with the following schedule:
(1) For every Five thousand pesos (P5,000.00) worth of real property owned by it during the preceding year based on the valuation used for the payment of the real property tax under existing laws, found in the assessment rolls of the city - Two pesos (P2.00); and
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(2)
For every Five Thousand pesos (P5,000.00) of gross receipts or earnings derived by it from business during the preceding year Two pesos (P2.00).
The dividends received by a corporation from another corporation, however, shall for the purpose of the additional tax be considered as part of the gross receipts or earnings of said corporation. SECTION 61. community tax: (1) (2) Exemptions. The following are exempt from the
Diplomatic and consular representatives; and Transient visitors when their stay in the Philippines does not exceed three (3) months.
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SECTION 62. (a)
Time for Payment; Penalties for Delinquency.
The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit of exemption on or before the last day of March,
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he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the First (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.
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(b)
Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.
SECTION 63. Community Tax Certificate. A community tax certificate shall be issued to every person or corporation upon payment of the community tax. A community tax certificate may also be issued to any person or corporation not subject to the community tax upon payment of One peso (P1.00).
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SECTION 64. Proceeds. (a)
Printing of Community Tax Certificates and Distribution of
The Bureau of Internal Revenue shall cause the printing of community tax certificates and distribute the same to the city through the city treasurer in accordance with prescribed regulations. The proceeds of the tax shall accrue to the general funds of the city and barangays except a portion thereof which shall accrue to the general fund of the National Government to cover the actual cost of printing and distribution of the forms and other related expenses. The city treasurer concerned shall remit to the national treasurer the tax within ten (10) days after the end of each quarter. The City Treasurer shall deputize the barangay treasurer to collect the community tax in their respective jurisdictions: Provided,
(b)
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however, That said barangay treasurer shall be bonded in accordance with existing laws.
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(c)
The proceeds of the community tax actually and directly collected by the city or municipal treasurer shall accrue entirely to the general fund of the city or municipality concerned. However, proceeds of the community tax collected through the barangay treasurers shall be apportioned as follows: (1) (2) Fifty percent (50%) shall accrue to the general fund of the city and Fifty percent (50%) shall accrue to the barangay where the tax is collected.
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SECTION 65. Presentation of Community Tax Certificate on the following occasions, the community tax certificate is required to be presented: (1) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any money from any public fund; transacts other official business; or receives any salary or wage from any person, officer or corporation with whom such transaction is made or business done or from whom any salary or wage is received, it shall be the duty of the public official with whom such transaction is made or business done to require such individual to exhibit the community tax certificate. The presentation of community tax certificate shall not be required in connection with the registration of a voter. (2) When through its authorized officers, any corporation subject to the community tax receives any license, certificate or permit from any public authority, pays any tax or fee; receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done to require such corporation to exhibit the community tax certificate.
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(3)
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The community tax certificate required in the two preceding

paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) of April each year, in which case the certificate issued for the preceding year shall suffice. SECTION 66. Authority to Deputize Barangay Treasurers The City Treasurer is hereby authorized to deputize the barangay treasurers to collect the community tax in their respective jurisdiction. However, said deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to barangay treasurers who shall be properly bonded in accordance with existing laws. SECTION 67. Use of Old Residence Certificate Forms Pending the distribution by the Bureau of Internal Revenue of the new form for the community tax certificate, the City Treasurer is hereby authorized to use for the purpose the blank forms or residence certificates that may still be in stock, with the proper changes made thereon.
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ARTICLE VIII THE REAL PROPERTY TAX SECTION 68. (A) Definitions. When used in this Article
Acquisition cost for newly acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site. Actual use refers to the purpose for which the property is principally or predominantly utilized by the person in possession thereof. Ad valorem tax is a levy on real property determined on the basis of a fixed proportion of the appraised value of the property. Appraisal is the act or process of determining the value of property as of a specific date for a specific purpose.
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(B)
(C) (D) (E)
Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the
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discovery, listing, classification, and appraisal of properties. (F) (G) Assessment level is the percentage applied to the fair market value to determine the taxable value of the property. Assessed value is the appraised value of the real property multiplied by the assessment level. It is synonymous to taxable value, exclusively used to meet the needs of a particular industry, business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvement or those immovable by destination.
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(H)
Commercial land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land. Depreciated value is the value remaining after deducting depreciation from the acquisition cost. Economic life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. Fair market value is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes.
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(I) (J) (K)
(L)
(M)
Industrial land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land. Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real
(N)
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property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly, and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes.
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(O)
Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general, partial or individual reappraisal of the property. Remaining economic life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. Replacement or reproduction cost is the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material.
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(P)
(Q)
(R)
Residential land is land principally devoted to habitation.
SECTION 69. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax on the assessed value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the City of Manila at the following rates:
Class of Property Residential Commercial Industrial Special Rates of Levy 1.5 % 2.0 % 2.0 % 2.0 %
Provided, however, that in the case of a residential real property actually and exclusively used as residence by the owner himself, the rate of the basic real property tax shall be reduced to one percent (1%) of the assessed value; provided, further, that newly-constructed buildings and other improvements including new machineries shall
be taxed at one-half of the rate prescribed in this section for a period of five (5) years from the date of completion or acquisition.
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Machinery which are of general purpose use including but not limited to office equipment, typewriters, telephone equipment, breakable or easily damaged containers (glass or cartons, microcomputers, facsimile machines, telex machine, cash dispensers, furniture and fixtures, freezers, refrigerators, display cases or racks, fruit juice or beverage automatic dispensing machines which are not directly and finally, that the new rates prescribed in this section shall take effect on January 1, 1994. SECTION 70. Additional levy on real property tax for the Special Education Fund (SEF). There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund. SECTION 71. Classes of Real Property for Assessment Purposes. For purposes of assessment, real property shall be classified as residential, commercial, industrial, or special by the City Assessor.
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SECTION 72. Special Classes of Real Property. All lands, buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 73. Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it. SECTION 74. Assessment Levels.
(A) The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows:
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(1)
On lands: Class Residential Assessment Levels 20%

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Commercial Industrial (2) On buildings and other structures: (a)
50% 50%
Residential Fair Market Value Over Not over Assessment Levels 0% 10% 20% 25% 30% 35% 40% 50% 60%
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P175,000.00 P175,000.00 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 (b)
300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00
Commercial/Industrial Fair Market Value Over Not over
Assessment Levels 30% 35% 40% 50% 60% 70% 75% 80%
P300,000.00 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 (3) On machineries: Class Residential Commercial Industrial
500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00
Assessment Levels 50% 80% 80%
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(4) On special classes. The assessment levels for all lands, buildings, machineries and other improvements shall be as follows:
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Actual use Cultural Scientific Hospital Local water districts Government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power
Assessment Levels 15% 15% 15% 15%
10%
(B) The assessment levels in paragraph (a) hereof shall be applied initially during the first general revision of real property assessments to be undertaken pursuant to Secs. 73 and 76 of this Ordinance. (C) Pending the enactment of a Schedule of Fair Market Values under Secs. 73 and 76 of this Ordinance and the effectivity of the revised new assessment levels, the prevailing schedule of market values and the assessment levels currently used by the City Assessor shall continue to be applied.
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SECTION 75. Exemptions. The following are exempted from payment of the basic real property tax and the SEF tax: (A) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; Charitable institutions, churches, and parsonages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings and improvements actually, directly, and exclusively used for religious, charitable or educational purposes; All machineries and equipment that are actually, directly and exclusively used by local water districts and government-owned or controlled corporations engaged in the supply and distribution of
(B)
(C)
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water and/or generation and transmission of electric power; (D) (E)
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All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and Machinery and equipment used for pollution control and environmental protection.
All the properties mentioned in this section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. SECTION 76. Withdrawal of Tax Exemption. Except as provided herein, and pursuant to Sec. 234 of the Local Government Code, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporations are hereby withdrawn effective January 1, 1992.
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SECTION 77. Time of Payment. The real property tax herein levied together with the additional levy on real property for the Special Education Fund shall be due and payable on the first (1st) day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty in four (4) equal installments: the first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment, on or before December 31. Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property taxes shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited for the current period.
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SECTION 78. Tax Discount for Advanced and Prompt Payment. If both the basic real property tax and additional SEF tax are paid full year on or before January 31, the taxpayer shall be entitled to a twenty percent (20%) discount; a tax discount of 15% percent if paid quarterly on or before the last day of the first month of every quarter, and ten percent (10%) discount prompt payments made as provided in Section 77. Provided, however, that such discounts shall only be granted to properties without delinquencies. Provided further, that payment of basic or SEF tax only shall not entitle the taxpayer to any discount provided herein. SECTION 79. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and related expenses, and the
enforcement of the remedies provided for in this article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the barangay treasurer to collect all taxes on real property located in the barangay: Provided, however, that the barangay treasurer is properly bonded for the purpose: Provided, further, that the premium on the bond shall be paid by the City Government.
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The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of this Article, shall be distributed as follows: (A) (B) City of Manila General Fund 70% Barangay share Thirty percent (30%) which shall be distributed among the component barangays of the city in the following manner: 1. 2. Fifty percent (50%) share shall accrue to the barangay where the property is located. Fifty percent (50%) shall be divided equally among the component barangays.
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The share of the barangay shall be released directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall accrue entirely and shall be automatically released to the City of School Board for the operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development.
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SECTION 80. Appraisal of Real Property. All property, whether taxable or exempt, shall be appraised at the Current and fair market value prevailing in the city in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment of real property pursuant to the provisions of the Local Government Code.
SECTION 81. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements, within the City of Manila, or their duly authorized representative, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property, as determined by the declarant. Such declaration shall contain a description of the property sufficient in detail to enable the City Assessor or his deputy to identify the same for assessment purposes. The sworn declaration of real property herein referred to shall be filed with the City Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the calendar year 1993. For this purpose, the City Assessor shall use the standard form known as sworn declaration of property values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said department. cda Property owners or administrators who fail to comply with this provision shall be subject to a fine of five hundred pesos (P 500.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both, at the discretion of the court. SECTION 82. Improvement thereon.
(A)
Duty of Person Acquiring Real Property or Making
It shall be the duty of any person, or his authorized representative, acquiring at any time real property situated in the city or making any improvement on real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of subject property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier.
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(B)
In the case of houses, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after: 1) the date of a duly notarized final deed of sale, contract, or other deed of conveyance covering the subject property executed between the
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contracting parties: 2) the date of completion or occupancy of the newly constructed building, house, or improvement whichever comes earlier; and 3) the date of completion or occupancy of any expansion, renovation, or additional structures or improvements made upon any existing building house, or other real property, whichever comes earlier. (C) In the case of machinery, the sixty-day (60) period for filing the required sworn declaration of property values shall commence on the date of installation thereof as determined by the City Assessor. For this purpose, the City Assessor may secure certification of the building official or engineer or other appropriate official stationed in the city.
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(D)
Property owners or administrators who fail to comply with the above provision shall be subject to a fine of five hundred pesos (P 500.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both, at the discretion of the court. Declaration of Real Property by the City Assessor.
SECTION 83. (A)
When any person, natural or juridical, by whom real property is required to be declared under Secs. 63 and 64 of this Ordinance refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in accordance with the provisions of this Article. In the case of real property discovered whose owner or owners are unknown, the City Assessor shall likewise declare the same in the name of the unknown owner until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under either Sec. 63 or Sec. 64 of this Ordinance, as the case may be.
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(B)
(C)
No oath shall be required of a declaration thus made by the City Assessor. Listing of Real Property in the Assessment Roll.
SECTION 84.
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(A)
The City Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed whether taxable or exempt, located within the territorial jurisdiction of the city. Real property shall be listed valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. The undivided real property of a deceased person may be listed valued and assessed in the name of the estate or of the heirs and devisees without designating them individually, and undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners: Provided, however, that such heir, devisee, or co-owner shall be liable severally and proportionately for all obligations imposed by this article and the payment of the real property tax with respect to the undivided property.
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(B)
(C)
The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual. Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease.
(D)
SECTION 85. Proof of Exemption of Real Property from Taxation. Every person, by or for whom real property is declared, who shall claim tax exemption for such property under this Article, shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including Corporate Charters, Title of Ownership, Articles of Incorporation, By-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents.
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If the required evidence is not submitted within the period herein prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 86.
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Real Property Identification System. All declarations of

real property, made under the provisions of this Article shall be kept and filed under a uniform classification system to be established by the City Assessor pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose.
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SECTION 87. (A)
Notification of Transfer of Real Property Ownership.
Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. In addition to the notice of transfer, the previous property owner shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same may be cancelled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Secs. 63 and 64 of this Ordinance.
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(B)
SECTION 88. Duty of Register of Deeds to Apprise City Assessor of Real Property Listed in Registry. (A) To ascertain whether or not any real property entered in the registry of property has escaped discovery and listing for the purpose, of taxation, the register of deeds shall prepare and submit to the City Assessor, within six (6) months from the date of effectivity of the Local Government Code (January 1, 1992) and every year thereafter, an abstract of his registry, which shall include brief but sufficient descriptions of real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property, to accompany the same with a certificate to the effect that the real property subject to the transfer, alienation, or encumbrance, as the case may be, has been fully paid
(B)
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of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the document.
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(C)
The Register of Deeds and Notaries Public shall furnish the City Assessor with copies of all contracts, selling, transferring, or otherwise conveying, leasing, or mortgaging real property registered by, or acknowledged before them, within thirty (30) days from the date of registration or acknowledgment.
SECTION 89. Duty Of Official Issuing Building Permit Or Certificates Of Registration Of Machinery To Transmit Copy To The City Assessor.
(A) Any public official or employee who may now or hereafter be required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building, or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the City Assessor.
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(B)
Any official referred to in paragraph (a) hereof shall likewise furnish the City Assessor with copies of the building floor plans and/or certificates of registration or installation of other machineries which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance (DOF).
SECTION 90. Duty of Geodetic Engineers to Furnish Copy of Plans to the City Assessor. It shall be the duty of all geodetic engineers, public or private, to furnish free of charge to the City Assessor with a white or blueprint copy of each of all approved original or subdivision plans or maps of surveys executed by them within thirty (30) days from receipts of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be.
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SECTION 91. (A)
Preparation of Schedule of Fair Market Values.
Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be prepared a
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schedule of fair market values by the City Assessor for the different classes of real property situated in the city for enactment of a separate ordinance by the sangguniang panlungsod. The schedule of fair market values shall be published in a newspaper of general circulation in the city or in the absence thereof, shall be posted in the city hall and in two other conspicuous public place therein. (B) In the preparation of schedules of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance.
SECTION 92. Authority of the City Assessor to take Evidence. For the purpose of obtaining information of which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value.
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SECTION 93. Amendment of Schedule of Fair Market Values. The City Assessor may recommend to the sangguniang panlungsod amendments to correct errors in valuation in the schedule of fair market values. The sanggunian shall act upon the recommendation within ninety (90) days from receipt thereof. SECTION 94. Classification.
(A)
General
Revision
of
Assessments
and
Property
The City Assessor shall undertake a general revision of real property assessments within two (2) years after the effectivity of the Local Government Code (January 1, 1992) and every three (3) years thereafter.
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(B)
For this purpose, the City Assessor shall prepare the schedule of fair market values for the different kinds and classes of real property located within the territorial jurisdiction of the city within two (2) years from the effectivity of the Local Government Code (January 1, 1992) in accordance with the rules and regulations issued by the Department of Finance. The general revision of assessments and property classification shall commence upon the enactment of an ordinance by the
(C)
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sangguniang panlungsod adopting the schedule of fair market values but not later than December 31, 1993. Thereafter, the City Assessor shall undertake the general revision of real property assessment and property classification once every three (3) years. SECTION 95. General Revision of Assessment; Expenses Incident thereto. Expenses incident to the general revision of real property assessment shall be shared proportionately by the city, the city school board and the barangays. The share of the city shall be provided in the appropriation ordinance. The share of a barangay shall be based on its share of the proceeds of the real property tax.
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SECTION 96. (A) (B) (C)
Valuation of Real Property. In case where
Real property is declared and listed for taxation purposes for the first time; There is an on going general revision classification and assessment; or A request is made by the person in whose name the property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Article, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon: Provided, however, that the assessment of real property shall not be increased often than once every three (3) years except in case of new improvements substantially increasing the value of said property or of any change in its actual use.
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SECTION 97. Date of Effectivity of Assessment or Reassessment. All assessments or reassessments made after the first (1st) day of January of any year shall take effect on the first (1st) day of January of the succeeding year: Provided, however, that the reassessment of real property due to its partial or total destruction, or to a major change in its actual use, or to any great or sudden inflation or deflation of real property values or to the gross illegality of the assessment when made or to any other abnormal cause, shall be made within ninety (90) days from the date any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 98.
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Assessment of Property Subject to Back Taxes. Real

property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however that, such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates in force during the corresponding period.
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If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner or his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month or a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 99. Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment is increased, the City Assessor shall, within thirty (30) days, give written notice of such new or revised assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the punong barangay to the last known address of the person to be served.
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SECTION 100. (A)
Appraisal and Assessment of Machinery.
The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the machinery by its estimated economic life and multiplied by the replacement or reproduction cost. If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre, and handling, duties and taxes, plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on the basis of foreign currency exchange rates as fixed by the Central Bank.
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(B)
SECTION 101. Depreciation Allowance for Machinery. For purposes of assessment, a depreciation allowance shall be made for machinery at a rate of five percent (5%) of its original cost or its replacement of reproduction cost, as the case may be, for each year of use : provided, however, that the remaining value for all kinds of machinery shall be fixed at twenty percent (20%) of such original,
replacement or reproduction for so long as the machinery is useful and in operation. SECTION 102. Organization, Powers, Duties, and Function of the Municipal Board of Assessment Appeals. (A) The City Board of Assessment Appeals shall be composed of the Register of Deeds of the city, as chairman, the Prosecutor designated or assigned to the city and the City Engineer as members, who shall serve as such in an ex officio capacity without additional compensation. The chairman of the board shall have the power to designate any employee of the city to serve as secretary to the board also without additional compensation. The chairman and members of the City Board of Assessment Appeals shall assume their respective positions without need of further appointment or special designation immediately upon effectivity of the Local Government Code of 1991. They shall take an oath or affirmation of office in the manner herein set forth:
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(B)
(C)
I ____________________, after having been appointed to the position of ______________, in the City of Manila and now assuming my position as __________________ of the Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the City Assessor submitted for my decisions, and that I imposed this obligations upon myself voluntarily, without mental reservation, or purpose of evasion.
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So help me God. __________________________ Signature Subscribed and sworn to before me on this _________ day of _________ a.d. ___________ at _____________ Philippines.
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___________________________ Signature of Officer Administering Oath
SECTION 103. Appeals.

(A)
Meetings and Expenses of the City Board of Assessment
The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the board shall be entitled to per diems or traveling expenses for his attendance in board meetings, except when conducting an ocular inspection in connection with a case under appeal.
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(B)
All expenses of the board shall be charged against the general fund of the city. The sangguniang panlungsod shall appropriate the necessary funds to enable the board to operate effectively.
SECTION 104. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the City Assessor in the assessment of his property may, within (60) days from the date of receipt of the written notice of assessment, appeals to the City Board of Assessment Appeals by filing's petition under oath in the form prescribed for the purpose, together with the copies of the tax declaration and such affidavits or documents submitted in the support of the appeal. SECTION 105. (A) Action by the City Board of Assessment Appeals.
The board shall decide the appeal within one hundred twenty (120) days from the date of receipt of such appeal. The board, after hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion.
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(B)
In the exercise of its appellate jurisdiction, the board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena and subpoena duces tecum. The proceedings of the board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. The secretary of the board shall furnish the owner of the property or the person having legal interest therein and the City Assessor
(C)
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with a copy of the decision of the board. In case the city concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the board may, within thirty (30) days after receipt of the decision of said board, appeal to the central board of assessment appeals. The decision of the Central Board of Assessment Appeals shall be final and executory.
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SECTION 106. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessments of real property made under the provisions of this Ordinance shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. SECTION 107. City Assessor to Furnish City Treasurer with Assessment Roll. On or before the thirty-first (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer.
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SECTION 108. Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) day of January each year, in the case of the basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the sangguniang panlungsod in the case of any other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the city hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 109. (A) Payment under Protest.
No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest". The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. Fifty percent (50%) of the tax paid under protest shall be held in
(B)
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trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Sec. 61 of this Ordinance.
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(C)
In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. In the event that the protest is denied or upon the lapse of the sixty-day period prescribed in subparagraph (a), the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal.
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(D)
SECTION 110. Repayment of Excessive Collections. When an assessment of basic real property tax, or any other tax levied under this Ordinance, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal.
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SECTION 111. Tax. (A)
Notice of Delinquency in the Payment of the Real Property
When the real property tax or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the city hall and in a publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be
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published once a week for two (2) consecutive weeks in a newspaper of general circulation in the city. (B) Such notice shall specify the date upon which the tax became delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of personal property, payment of tax with surcharges, interests and penalties may be made in accordance with Sec. 117 of this Ordinance, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or juridically, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale.
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SECTION 112. Remedies for the Collection of Real Property Tax. For the collection of the basic real property tax and any other tax levied under this Article, the city may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. SECTION 113. City Government's Lien. The basic real property tax and any other tax levied under this Ordinance, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 114. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Ordinance, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the city. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the
administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and the Register of Deeds of the city, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively.
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The levying officer shall submit a report on the levy to the City Mayor and the sangguniang panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 115. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within (3) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service.
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SECTION 116. Advertisement and Sale. Within thirty (30) days after service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be effected by posting a notice at the main entrance of the city hall building, and in a publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the city. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and the expenses of sale, the date and place of sale, the name of the owner of the real property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stay the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall be held either at the main entrance of the city hall building, or on the property to be sold, or at any other place as specified in the notice of the sale.
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Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Mayor and the sanggunian panlungsod, and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings: provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due
thereon, and the expenses of sale shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may advance an amount sufficient to defray the costs of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. SECTION 117. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the city treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption which shall be issued by the City Treasurer or his deputy. From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest therein who shall be entitled to the income and other fruits thereof.
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The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 118. Final Deed to Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceedings upon which the validity of the sale rests. SECTION 119. Purchase of Property by the City Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the city government to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office to the Mayor and the sangguniang
panlungsod. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the city without the necessity of an order from a competent court.
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Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. SECTION 120. Resale of Real Estate Taken for Taxes, Fees or Charges. The sangguniang panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding section at public auction. The proceeds of the sale shall accrue to the General Fund of the city.
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SECTION 121. Further Distraint of Levy. Levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 122. Collection of Real Property Tax Through the Courts. The city government may enforce the collection of the basic real property tax or any tax levied under this article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in Sec. 108: (A) The City Treasurer shall furnish the City Legal Officer a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the city in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed ten thousand pesos, (P 10,000.00), the competent court is the City Trial Court, and where the amount due is in excess of ten thousand pesos (P 10,000.00), the proper court is the Regional Trial Court.
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(B)
In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may be served with summons.
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SECTION 123. Action Assailing Validity of Tax Sale. No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but it shall be returned to the depositor if the action fails.
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Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless the substantive rights of the delinquent owner of the real property or the person having legal interest therein have been impaired. SECTION 124. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property and all other costs that may have accrued, subject to the final outcome of the action.
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SECTION 125. Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the City Mayor and the sangguniang panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 126. Periods Within Which To Collect Real Property Taxes. The basic real property tax and any other tax levied under this Article shall be collected within five (5) years from the date they become due. No action for the collection of the tax, whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment.
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SECTION 127. Condonation or Reduction of Real Property Tax and Interest. In case of calamity in the city, the sangguniang panlungsod by ordinance
passed prior to the first (1st) day of January of any year and upon recommendation of the City Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. SECTION 128. Condonation Or Reduction Of Tax By The President Of The Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the city. SECTION 129. Duty Of Register Of Deeds And Notaries Public To Assist The City Assessor. It shall be the duty of the Register of Deeds and Notaries Public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise conveying, leasing, or mortgaging real property received by, or acknowledged before them.
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SECTION 130. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof. SECTION 131. Fees in Court Actions. As provided in Section 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer or Assessor shall be exempt from the payment of court and sheriff's fees. SECTION 132. Fees In Registration Of Papers Or Documents On Sale Of Delinquent Real Property Of Province. As provided in Section 281 of the Local Government Code of 1991, all certificates documents, and papers covering the sale of delinquent property to the city if registered in the registry of property, shall be exempt from the documentary stamp tax and registration fees.
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SECTION 133. Real Property Assessment Notices Or Owner's Copies Of Tax Declarations To Be Exempt From Postal Charges Or Fees. As provided in Section 282 of the Local Government Code of 1991, all real property assessment notices or owner's copies of tax declaration sent through the mails by the City Assessor shall be exempt from the payment of postal charges or fees. SECTION 134. Sale and Forfeiture before Effectivity of this Ordinance. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of this Ordinance shall be governed by the provisions of
applicable ordinances or laws then in force. SECTION 135. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any other tax levied under this Article upon the expiration of the periods as provided in Section 59, shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months.
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SECTION 136. Penalties For Omission Of Property From Assessment Or Tax Rolls By Officers And Other Acts. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who willfully or negligently under-assesses any real property, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than one thousand pesos (P1,000.00) nor more than five thousand pesos (P5,000.00) or both such imprisonment and fine, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the tax and institute the necessary proceeding for the collection of the same.
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Any other officer required in this article to perform acts relating to the administration of the real property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than five hundred pesos (P 500.00) nor more than five thousand pesos (P 5,000.00) or both such imprisonment and fine, at the discretion of the court. SECTION 137. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than five hundred pesos (P 500.00) nor more than five thousand pesos (P 5,000.00) or both such imprisonment and fine, at the discretion of the court.
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SECTION 138.
Copyright 1994-2009
Penalties for Failure to Dispose of Delinquent Real

Property at Public Auction. The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or a fine of not less than one thousand pesos (P1,000.00) nor more than five thousand pesos (P 5,000.00) or both such imprisonment and fine, at the discretion of the court. SECTION 139. Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include all lands located in the city more than one thousand (1,000) square meters in area, one-half (1/2) of which remain unutilized or unimproved by the owner of the property or person having legal interest therein.
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Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to individual owners, who shall be liable for the additional tax: provided, however, that individual lots of such subdivisions, the ownership of which has not been transferred to the buyer shall be considered as part of the subdivision, and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 140. Imposition of Tax. There is hereby levied an annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax. SECTION 141. Exemptions. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, or utilizing the same by reason of force majeure, civil disturbance, natural calamity or any justifiable cause or circumstance.
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Any person having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the City Treasurer. The application shall state the ground(s) under which the exemption is being claimed. SECTION 142. Collection and Accrual of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue equally to the Metropolitan Manila Authority and the City of Manila. SECTION 143. Listing of Idle Land by the Assessor. The City Assessor shall make and keep an updated record of all idle lands located within the city. For purposes of collection, the City Assessor shall furnish a copy thereof to the City
Treasurer who shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax.
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SECTION 144. Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Section 59 shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 145. Special Levy, Its Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government. SECTION 146. Imposition of Levy. A special levy is hereby imposed on the lands specially benefited by public work projects or improvements funded by the city at the rate not to exceed sixty percent (60%) of the actual cost of such projects and improvements, including the cost of acquiring land and such other real property in connection therewith.
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SECTION 147. Exemptions. The special levy shall not apply to lands exempt from the basic real property tax. It shall not also apply to the remainder of the land portions of which have been donated to the city for the construction of projects or improvements subject to special levy. SECTION 148. Time of Payment. The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy. SECTION 149. Collection and Accrual of Proceeds. Collection of special levy on land shall be the responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the city.
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SECTION 150. Ordinance Imposing a Special Levy. A tax ordinance imposing a special levy shall described with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The sangguniang panlungsod shall not be obliged, in the apportionment and computation of the special levy, to
establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefited by the project. The ordinance shall likewise specify the appropriate non-compliance or violations of the provisions of the said ordinance.
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SECTION 151. Publication of Proposed Ordinance Imposing a Special Levy. Before the enactment of the ordinance imposing a special levy the sangguniang panlungsod shall conduct a public hearing thereon; notify in writing the owners of the real property to be affected or the persons having legal interest therein as to the rate and place thereof and afford the latter the opportunity to express their positions or objections relative to the proposed ordinance. SECTION 152. Fixing the Amount of Special Levy. The special levy authorized therein shall be apportioned, computed and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor or its current assessed value as fixed by said assessor if the property does not appear on record in his books. Upon the effectivity of the Ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed against each parcel of land comprised within the area especially benefited and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases.
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SECTION 153. Taxpayers Remedies Against Special Levy. Any owner of real property affected by a special levy or any person having a legal interest therein may, upon receipt of the written notice of assessment of the special levy, avail of the remedies provided for Section 86 of this Ordinance. SECTION 154. Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor, or administrator to the City Treasurer within sixty (60) days from the date of the execution of the deed or from the date of the decedent's death. SECTION 155. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of tax due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 156. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two
percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months.
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SECTION 157. (A)
Administrative Provisions.
The Register of Deeds of the city shall, before registering any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization.
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(B)
ARTICLE IX PENAL PROVISIONS SECTION 158. Penalty for Failure to Present Books of Accounts. Any taxpayer who fails or refuses to present the books of accounts of his business for examination pursuant to Section 44 of this Ordinance shall be punishable for a fine of not less than one thousand pesos (P 1,000.00) nor more than five thousand pesos (P 5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court, and to the administrative penalty prescribed hereunder for every year, in addition to whatever surcharges, interest, tax or fee as may be due, based on the declared annual gross receipts or sales for the corresponding year:
Less than P10,000 P500.00
P10,000 or more but less than 50,000 50,000 or more but less than 100,000 100,000 or more but less than 200,000 200,000 or more but less than 500,000 500,000 or over
1,000.00 2,000.00 3,000.00 4,000.00 5,000.00
The above-mentioned failure or refusal to present the required books of accounts for examination shall ipso facto be a ground for the closure of the business establishment concerned.
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SECTION 159. Penalty for Violation of this Ordinance. Any violation of the provision of this ordinance shall be punishable by a fine of not less than one thousand pesos (P 1,000.00) nor more than five thousand pesos (P 5,000.00) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. ARTICLE X FINAL PROVISIONS SECTION 160. Tax Amnesty, Incentive or Relief . Pursuant to Sections 192 and 458 of R.A. 7160, there is hereby granted, as an incentive, a tax relief or amnesty on the business taxes imposed and levied under MMC Ord. 82-03 for taxpayers who voluntarily offer to pay a deficiency tax of twenty-five percent (25%) for the tax year 1992 computed on the basis of the business taxes paid for the same calendar year. In return for the said payment the taxpayer shall be considered to have paid all his tax deficiencies for the previous years and shall be exempted from the examination of his books of accounts and other business records for 1992 and previous years.
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Likewise, taxpayers who have not paid taxes for 1992 and previous years, but voluntarily offer to pay their back taxes may do so without any surcharges and interests, and shall similarly be considered to have paid all their back taxes and be exempted from examination of their books of accounts and other business records for 1992 and previous years. The taxpayer who avails of this grant of tax relief shall be issued a tax clearance for the calendar year 1992 and previous years jointly signed by the City Treasurer and the City Mayor. The period within which a taxpayer may avail of this tax relief shall be from July 1 to September 30, 1993. SECTION 161. Separability Clause. If any clause, sentence, paragraph, section, or part of this Ordinance shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair, or invalidate the remainder of said Ordinance, but shall be confined in its operation to the clause, sentence, paragraph, section, or part thereof directly involved in the controversy. SECTION 162. Repealing Clause. All ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of this Ordinance are
hereby repealed, amended, or modified accordingly.
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SECTION 163. Effectivity. This Ordinance shall take effect on the first day of July, in the year of our Lord, Nineteen Hundred and Ninety Three. Enacted: June 22, 1993 Approved: June 29, 1993 (Sgd.) ALFREDO S. LIM Mayor City of Manila ATTESTED: (Sgd.) RAFAELITO M. GARAYBLAS Secretary to the Mayor (Sgd.) EMMANUEL R. SISON Secretary to the Council (Sgd.) JOSE L. ATIENZA, JR. Presiding Officer City Council, Manila
July 6, 1993
AN ORDINANCE GRANTING RELIEF TO DELINQUENT REAL ESTATE TAXPAYERS IMPOSED BY THE CITY OF MANILA WITH RESPECT TO INTERESTS AND PENALTIES FROM JULY 15 TO OCTOBER 15, 1993 UNDER CERTAIN CONDITIONS
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SECTION 1. All delinquent real estate taxpayers are hereby granted tax relief on interests and penalties, and shall be given the period July 15 to October 15, 1993 within which to settle all their unpaid taxes. SECTION 2. Delinquent taxpayers who want to avail of the tax relief shall be required to execute an affidavit of good faith, and shall be allowed to pay their delinquent taxes without interest, provided that the tax delinquency is as of December 1991.
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SECTION 3. The delinquent real property taxpayers shall register with the Real Estate Division, City Treasurer's Office, signifying their intention to avail of the tax relief. SECTION 4. follows: a) b) c) Delinquent real estate property taxes may be paid as
Full payment with 5% discount of computed real estate tax due if the amount is P20,000.00 up. Maximum of four (4) installments can be availed of if amount is P10,000.00 up. In case of payment by installments, the first installment shall be paid upon execution of the Tax Relief Compromise Agreement between the taxpayer and the City Treasurer. Real Properties covered by tax relief are as follows:
SECTION 5. 1.
2.
Those which are declared for the first time and subject to back taxes.
Those which are declared but the real property taxes due thereon have not been paid; and
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3.
Those included in public auctions but were not purchased by private persons or entities as of the date of effectivity of this Ordinance and provided that title thereto has not been transferred to the government.
SECTION 6. No tax relief shall be accepted until after the taxpayer shall have updated payments of the current year real property tax due on the property/ies
subject of the relief grant. SECTION 7. The cashiers/tellers shall not accept payments for real property taxes provided under this ordinance from any one unless a valid authority to pay or an order of payment signed by the City Treasurer is presented. SECTION 8. All ordinances, resolutions, rules and regulations or part thereof which are inconsistent with the provision of this Ordinance are hereby repealed or modified accordingly.
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SECTION 9. 1993.
This Ordinance shall take effect upon its approval.
Enacted by the City Council of Manila at its regular session today, July 6, Approved by His Honor, the Mayor on,
APPROVED: ALFREDO S. LIM PEDRO S. DE JESUS
Mayor City of Manila
President Pro-Tempore and Acting Presiding Officer City Council, Manila
ATTESTED: RAFAELITO M. GARAYBLAS EMMANUEL R. SISON
Secretary to the Mayor
Secretary to the City Council
Joint Authors:
Hon. Bernardito C. Ang, Hon. Humberto B. Basco, Hon. Ma. Paz E. Herrera, Hon. Ernesto V.P. Maceda, Jr., Hon. Felixberto D. Espiritu, Hon. Rogelio B. dela Paz, Hon. Jhosep Y. Lopez, Hon. Jocelyn B. Dawis, Hon. Leonardo L. Angat, Hon. Gerino A. Tolentino, Jr., Hon. Joey D. Hizon, Hon. Bernardo D. Ragasa, Hon. Pedro S. de Jesus, Hon. Victoriano A. Melendez and Hon. Ma. Corazon R. Caballes.
Copyright 1994-2009
September 29, 1993
September 30, 1993
MANILA ORDINANCE NO. 7807 (Tax Ordinance No. 93-001)
AN ORDINANCE AMENDING ORDINANCE NO. 7794 (TAX ORDINANCE NO. 93-001), OTHERWISE KNOWN AS THE REVENUE CODE OF THE CITY OF MANILA
SECTION 1. Certain Sections of Ordinance No. 7794 (Tax Ordinance No. 93-001), otherwise known as the Revenue Code of the City of Manila, are hereby amended, to wit:
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A)
The first paragraph of Section 8 shall read as follows:
"Sec 8. Tax on the Business of Printing and Publication. There is hereby imposed a tax on the business of persons engaged in the printing and/or publication of books, cards, posters, leaflets, handbills, certificates, receipts, pamphlets, and others of similar nature at the rate of seventy five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar year." B) Section 13 (a) shall read as follows:
"Sec. 13. Annual Fixed Tax for Every Delivery Truck or Van or Delivery Tricycle of Manufacturers or Producers, Wholesalers or, Dealers, or Retailers in Certain Products.
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a) The City hereby imposes an annual fixed for every delivery truck, van or any vehicle used by manufacturers, producers, wholesalers, dealers, retailers in the delivery or distribution of all goods and products or merchandise as finished products or raw materials to sales outlets, or consumers, whether directly or indirectly, within the City at the rate of SEVEN HUNDRED FIFTY PESOS (P 750.00) PER TRUCK/VAN OR ANY MOTOR VEHICLE; MOTORIZED TRICYCLES AT TWO HUNDRED FIFTY PESOS (P 250.00) AND MOTORCYCLES AT ONE HUNDRED PESOS (P 100.00) ANNUALLY. However, delivery and service motor vehicles owned by business establishments registered in Manila shall pay only Fifty Percent (50%) of the imposition."
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C)
Section 14 shall read as follows:
"Sec. 14. Tax on Manufacturers, Assemblers and Other Processors. There is hereby imposed a graduated tax on manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule:
With gross receipts or sales for the preceding calendar year in the amount of: Less than P10,000.00 P10,000 or more but less than 5,000 or more but less than 20,000 or more but less than 30,000 or more but less than 40,000 or more but less than 50,000 or more but less than 75,000 or more but less than 100,000 or more but less than 150,000 or more but less than 200,000 or more but less than 300,000 or more but less than 500,000 or more but less than
AMOUNT OF TAX Annually Quarterly
P15,000.00 20,000.00 30,000.00 40,000.00 50,000.00 75,000.00 100,000.00 150,000.00 200,000.00 300,000.00 500,000.00 750,000.00
P247.50 330.00 453.00 660.00 990.00 1,237.50 1,980.00 2,475.00 3,300.00 4,125.00 5,775.00 8,250.00 12,000.00
P61.87 82.50 113.25 165.00 247.50 309.37 495.00 618.75 825.00 1,031.25 1,443.75 2,062.25 3,000.00
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750,000 or more but less than 1,000,000 or more but less than 2,000,000 or more but less than 3,000,000 or more but less than 4,000,000 or more but less than 5,000,000 or more but less than OVER P6,500,000.00 UP TO P25,000,000.00 OVER P25,000,000.00 UP TO P100,000,000.00 OVER P100,000,000.00
1,000,000.00 2,000,000.00 3,000,000.00 4,000,000.00 5,000,000.00 6,500,000.00
15,000.00 20,625.00 24,750.00 29,700.00 34,650.00 36,562.50
3,750.00 5,156.25 6,187.50 7,425.00 8,662.50 9,140.62
P36,000.00 PLUS 50% OF 1% IN EXCESS OF P6,500,000.00 P129,000.00 PLUS 20% OF 1% IN EXCESS OF P25,000,000.00 P279,000.00 PLUS 10% OF 1% IN EXCESS OF P100,000,000.00
D)
"Sec. 15. Tax on Wholesalers, Distributors, or Dealers. There is hereby imposed a graduated tax on wholesalers, distributors or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule:
With gross receipts or sales for the preceding calendar year in the amount of: Less than P10,000.00 P10,000 or more but less than P1,000 or more but less than 2,000 or more but less than 3,000 or more but less than 4,000 or more but less than 5,000 or more but less than 6,000 or more but less than 7,000 or more but less than 8,000 or more but less than 10,000 or more but less than 15,000 or more but less than 20,000 or more but less than 30,000 or more but less than
P15,000.00 P 2,000.00 3,000.00 4,000.00 5,000.00 6,000.00 7,000.00 8,000.00 10,000.00 15,000.00 20,000.00 30,000.00 40,000.00
P27.00 330.00 49.50 75.00 108.00 150.00 181.50 214.50 247.50 280.50 330.00 412.50 495.00 660.00
P6.75 82.50 12.37 18.75 27.00 37.50 45.36 53.62 61.87 70.12 82.50 103.12 123.75 165.00
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40,000 or more but less than 50,000 or more but less than 75,000 or more but less than 100,000 or more but less than 150,000 or more but less than 200,000 or more but less than 300,000 or more but less than 500,000 or more but less than 750,000 or more but less than 1,000,000 or more but less than OVER P2,000,000.00 UP TO P3,000,000.00
50,000.00 990.00 247.50 75,000.00 1,485.00 371.25 100,000.00 1,980.00 495.00 150,000.00 2,805.00 701.25 200,000.00 3,630.00 907.50 300,000.00 4,950.00 1,237.50 500,000.00 6,600.00 1,650.00 50,000.00 9,900.00 2,475.00 1,000,000.00 13,200.00 3,300.00 2,000,000.00 15,000.00 3,3750.00 P15,000.00 PLUS 75% OF 1% IN EXCESS OF P2,000,000.00
OVER P3,000,000.00 UP TO P5,000,000.00
P22,500.00 PLUS 50% OF 1% IN EXCESS OF P3,000,000.00 P32,500.00 PLUS 20% OF 1% IN EXCESS OF P5,000,000.00
OVER P5,000,000.00
E)
"Sec. 17. Tax on Retailers there is hereby imposed a graduated tax on Retailers in accordance with the following schedule:
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With gross receipts or sales for the preceding calendar year in the amount of: Over P50,000.00 but less than P75,000 or more but less than 100,000 or more but less than 150,000 or more but less than 200,000 or more but less than 300,000 or more but less than 500,000 or more but less than 750,000 or more but less than 1,000,000.00 up to OVER P2,000,000.00 UP TO
P75,000.00 P1,485.00 100,000.00 1,980.00 150,000.00 2,805.00 200,000.00 3,630.00 300,000.00 4,950.00 500,000.00 6,600.00 750,000.00 9,900.00 1,000,000.00 13,200.00 2,000,000.00 15,000.00
P371.25 495.00 701.25 907.50 1,237.50 1,650.00 2,475.00 3,300.00 3,750.00
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P3,000,000.00
P15,000.00 PLUS 75% OF 1% IN EXCESS OF P2,000,000.00
OVER P3,000,000.00 UP TO P5,000,000.00
P22,500.00 PLUS 50% OF 1% IN EXCESS OF P3,000,000.00 P32,500.00 PLUS 20% OF 1% IN EXCESS OF P5,000,000.00
OVER P5,000,000.00
For gross receipts or sales of Fifty Thousand Pesos (P50,000.00) or less, the Barangays, through an Ordinance, shall have the exclusive power to impose tax on retail stores, with fixed establishments, pursuant to Section 152 (a) of the Local Government Code which reads as follows:
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"Sec. 152.
Scope of Taxing Power:
(a) Taxes. On stores or retailers with fixed business establishments with gross sales or receipts of the preceding calendar year of Fifty Thousand Pesos (P 50,000.00) or less, in the case of cities, and Thirty Thousand Pesos (P30,000.00) or less, in the case of municipalities, at a rate not exceeding one percent (1%) on such gross sales or receipts." F) Section 19 shall read as follows:
"Sec. 19. Tax on Banks, Insurance Companies and Other Financial Institutions A percentage tax is hereby imposed on banks, insurance companies and other financial institutions, at the rate of TWENTY PERCENT (20%) OF ONE PERCENT (1%) on the gross receipts from all sources of the preceding calendar year derived from interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals on property and profit from exchange or sale of property and other investments.
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However, on premiums received by insurance companies a flat rate of eleven percent (11%) of one percent (1%) is hereby imposed." G) Section 21, 21-A, B, and C, 21-D and 21-E shall read as follows:
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"Sec. 21. Tax on Businesses Subject to the Excise, Value-Added or Percentage Taxes Under the NIRC On any of the following businesses and articles of commerce subject to the excise, value-added or percentage taxes under the National Internal Revenue Code hereinafter referred to as NIRC, as amended, a tax of FIFTY PERCENT (50%) OF ONE PERCENT (1%) per annum on the gross sales or receipts of the preceding calendar year is hereby imposed:
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A) On persons who sell goods and services in the course of trade or business; and those who import goods whether for business or otherwise, as provided for in Sections 100 to 103 of the NIRC as administered and determined by the Bureau of Internal Revenue pursuant to the pertinent provisions of the said Code. B) On the gross receipts of keepers of garages, cars for rent or hire driven by the lessee, transportation contractors, persons who transport passenger or freight for hire, and common carriers by land, air or water, except owners of bancas and owners of animal-drawn two-wheel vehicle.
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C) On the amount paid on every overseas dispatch, message or conversation transmitted from the Philippines by telephone, telegraph, telewriter exchange, wireless and other communication equipment services, except amounts paid by the government, its political subdivisions or instrumentalities; diplomatic services; public international organizations or any of their agencies based in the Philippines; and news services. The tax shall be payable by the person paying for the services rendered and shall be paid to the person rendering the services who is required to collect and pay the tax within twenty (20) days after the end of each quarter.
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D)
Excisable goods subject to VAT (1) (2) (3) Distilled spirits Wines Tobacco products (other than cigarette cigars and chewing tobacco)
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(4)
Tobacco specially prepared for chewing (5) Fireworks (6) Cinematographic films (7) Saccharine (8) Coal and coke (9) Fermented liquor, brewers' wholesale price, excluding the ad valorem tax (10) Automobiles, manufacturers or importers selling price (11) Non-essential goods based on wholesale price, net of excise tax and VAT (a) Jewelry, whether real and imitation, pearls, precious and semi-precious stones and imitations thereof; goods made of, or ornamented, mounted or fitted with precious metals or imitations thereof or ivory (not including surgical and dental instruments, silver-plated wares, frames or mountings for spectacles or eyeglasses and dental gold or gold alloys and other precious metals used in filling, mounting or fitting of the teeth.)
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(b)
Perfumes and toilet waters.
(c) Yachts and other vessels intended for pleasure sports. (12) Mineral products, based on actual market value of the annual gross output at the time of removal. E) Excisable goods not subject to VAT. (1) Naphtha when used as raw materials for production of petro-chemical products. Asphalt
(2)
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PROVIDED, that all registered business in the City of Manila that are already paying the aforementioned tax shall be exempted from payment thereof."
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H)
"Sec. 22. Tax on Storage of Flammable, Combustible or Explosive Substances. Every person or entity who operates and maintains storage facilities and depots, except gasoline dealers/stations used for the storage of flammable, combustible, or explosive substance within the City of Manila shall secure a yearly permit or certificate of inspection as to compliance with standard safety requirements and regulations from the Manila Health Department and the City Engineer's Office in coordination with the City Fire Marshall and shall pay the following fixed tax on businesses hazardous and dangerous to life and limb, to be computed on the basis of the total volume or weight, as the case may be, on the substances which are stored in or used by the facilities or depots during the preceding calendar year:
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A.
FLAMMABLE LIQUIDS:
1. With flash point at 20 degrees F or below such as gasoline and other carbonbisolphide, naphtha, benzol, allodin and acetone:
Over 5 to 25 gals. P11.25
Over 25 to 50 gals. Over 50 to 100 gals. Over 100 to 500 gals. Over 500 to 1,000 gals. Over 1,000 to 1,500 gals. Over 1,500 to 2,000 gals. Over 2,000 to 2,500 gals. Over 2,500 to 3,000 gals. Over 3,000 to 3,500 gals. Over 3,500 to 4,000 gals. Over 4,000 to 8,000 gals. Over 8,000 to 10,000 gals. Over 10,000 to 50,000 gals.
30.00 60.00 120.00 180.00 240.00 300.00 360.00 480.00 600.00 720.00 900.00 1,200.00 1,800.00
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Over 50,000 to 200,000 gals. Over 200,000 to 500,000 gals. Over 500,000 to 1,500,000 gals. Over 1,500,000 to 2,000,000 gals. IN EXCESS OF 2,000,000 gals.
2,700.00 3,600.00 4,800.00 6,000.00 6,000.00 plus 2.00/100 gals.
The foregoing impositions shall be considered an indispensable and integral component of business overhead and shall not be shifted forward to the consumers nor result to an increase in the pump price of gasoline.
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2. With flash point at above 20 degrees F and below 70 degrees F such as alcohol, amyl acetate, tuluol, ethyl acetate:
Over 5 to 25 gals. P22.50
Over 25 to 50 gals. Over 50 to 100 gals. Over 100 to 500 gals. Over 500 to 1,000 gals. Over 1,000 to 5,000 gals. Over 5,000 to 25,000 gals. Over 25,000 to 50,000 gals. Over 50,000 gals.
30.00 45.00 75.00 120.00 300.00 600.00 1,200.00 1,500.00
3. With flash point above 70 degrees F up to 200 degrees F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, cleansing solvent, polishing liquids:
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Over 5 to 25 gals.
P11.25
Over 25 to 50 gals. Over 50 to 100 gals. Over 100 to 1,000 gals. Over 1,000 to 5,000 gals. Over 5,000 to 10,000 gals. Over 10,000 to 50,000 gals. Over 50,000 to 100,000 gals. Over 100,000 to 500,000 gals. Over 500,000 to 900,000 gals. Over 900,000 gals. 4.
18.00 30.00 75.00 150.00 300.00 450.00 750.00 1,200.00 2,250.00 3,000.00
With flash point over 200 degrees F when subject to

spontaneous ignition or is artificially heated to temperature equal to or higher than its flash point such as petroleum oil, crude oil, others:
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Over 5 to 25 gals.
P11.25
Over 25 to 50 gals. Over 50 to 100 gals. Over 100 to 500 gals. Over 500 to 1,000 gals. Over 1,000 to 20,000 gals. Over 20,000 gals. B. FLAMMABLE GASES:
18.00 30.00 90.00 180.00 300.00 450.00
Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas, and other compressed gases:
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Over 5 to 25 gals.
P15.25
Over 25 to 100 gals. Over 100 to 500 gals. Over 500 to 2,000 gals. Over 2,000 to 10,000 gals. Over 10,000 to 50,000 gals. Over 50,000 to 100,000 gals. Over 100,000 gals. C. COMBUSTIBLE SOLIDS:
1. Calcium Carbide
30.00 90.00 180.00 450.00 900.00 1,350.00 2,250.00
Over 10 to 20 kgs. Over 20 to 50 kgs. Over 50 to 500 kgs. Over 500 to 1,000 kgs. Over 1,000 to 5,000 kgs. Over 5,000 to 10,000 kgs. Over 10,000 to 50,000 kgs. Over 50,000 kgs. 2. Pyrolyxin:
P33.75 45.00 90.00 135.00 180.00 225.00 337.50 450.00
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Over 10 to 50 kgs. Over 50 to 200 kgs. Over 200 to 500 kgs. Over 500 to 1,000 kgs. Over 1,000 to 3,000 kgs. Over 3,000 to 10,000 kgs. Over 10,000 kgs. 3. Matches
P30.00 60.00 120.00 225.00 450.00 750.00 1,500.00
Over 25 to 100 kgs. Over 100 to 500 kgs. Over 500 to 1,000 kgs. Over 1,000 to 5,000 kgs. Over 5,000 kgs.
P30.00 150.00 300.00 600.00 1,200.00
4. Nitrate, phosphorous, bromine, sodium, picric acid, and others with hazardous, explosive, corrosive, oxidizing or lachrymatory properties: Over 5 to 25 kgs. Over 25 to 100 kgs. Over 100 to 500 kgs. Over 500 to 1,000 kgs. Over 1,000 to 5,000 kgs. Over 5,000 kgs. P30.00 45.00 112.50 225.00 337.50 450.00
5. Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials: Over 9 to 100 cu. ft. Over 100 to 500 cu. ft. Over 500 to 1,000 cu. ft. Over 1,000 to 2,500 cu. ft. Over 2,500 cu. ft. P30.00 80.00 135.50 225.00 337.00
6. Tar, resin waxes, copra, rubber, coal, bituminous coal, and similar combustible materials: Over 50 to 100 kgs. Over 100 to 1,000 kgs.
P33.75 67.50
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Over 1,000 to 5,000 kgs. Over 5,000 kgs. I) Section 23 shall read as follows:
135.00 225.00
"Sec. 23. Caterer's Tax On gross receipts of proprietors and operators of cafes, cafeterias, ice cream and other refreshments parlors, restaurants, soda fountains, carinderias or food caterers including clubs and caterers, an annual tax on the gross sales or receipts of the preceding calendar year is hereby imposed as follows, from:
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1. The sale of food, soft drinks or refreshment at one percent (1%); 2. The sale of beer, wines and other liquor at three percent (3%); 3. The sale of cigarettes and other tobacco products at three percent (3%).
On newly established business, a tax of one-half (1/2) of one percent (1%) of the capital investment is hereby imposed." J) Section 24 shall read as follows:
"Sec. 24. Tax on Real Estate Developers, Dealers and Lessors On real estate developers dealers, lessors or sub-lessors of real estate including accessorias, apartels, pension inns, apartments, condominia, houses for lease, rooms and spaces for rent, a tax of SEVENTY FIVE PERCENT (75%) OF ONE PERCENT (1%) per annum on the gross receipts for the preceding calendar year is hereby imposed.
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For newly started business, the initial tax shall be one-half (1/2) of one percent (1%) of the capital investment." K) Section 25 shall read as follows:
"Sec. 25. Tax on Privately-Owned Public Markets and Shopping Centers There is hereby imposed a tax of TWO PERCENT (2%) on the gross receipts for the preceding
calendar year on owners or operators of privately-owned public markets and shopping centers. For newly started privately-owned public markets and shopping centers the tax shall be one-half (1/2) of one percent (1%) of the capital investment."
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L)
"Sec. 26. Occupancy Tax on Hotels; Lodging Houses There is hereby imposed on all owners or operators of hotels, motels, pension houses, and lodging houses, a tax on the gross receipts during the preceding calendar year derived from room occupancy at the following rates: TWENTY PERCENT (20%) OF ONE PERCENT (1%) for the year 1993; THIRTY PERCENT (30%) OF ONE PERCENT (1%) for the year 1994; AND FIFTY PERCENT (50%) OF ONE PERCENT (1%) for 1995 and the years thereafter." M) Section 29 shall read as follows:
"Sec. 29. Tax on All Other Business All other businesses not specifically taxable in the preceding sections of this Ordinance shall pay a tax of ONE PERCENT (1%) of their gross sales or receipts for the preceding calendar year.
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Newly started business under this section shall pay a tax of TWENTY PERCENT (20%) OF ONE PERCENT (1%) of the capital investment." N) Section 32, A, A-13, A-29-a, A-36 and A-37 shall read as follows:
"Sec. 32. Imposition and Levy. The City hereby imposes reasonable fees and charges on business and occupation and on the practice of any profession or calling, commensurate with the cost of regulation, inspection and licensing before any person may engage in such business or occupation, or practice such profession or calling.
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A) Mayor's Permit Fees are hereby collected from individuals and corporations for the issuance of permit/s by the City Mayor or his duly authorized deputy or assistant in connection with an application to operate business, pursue an
occupation or undertake an activity in the City of Manila. 13) 29) a) per day House to house promotional sales per salesman P 10.00 Golf links P 4,000.00
36) Night Parking (sticker) for using street, sidewalk or public place or in front of their houses and places of business as a private garage or parking space, from 10:00 p.m. to 5:00 a.m. the next day.
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a) b) c)
For cars or jeepneys, per quarter For buses and trucks, per quarter For containerized vans/trailers, per day or fraction thereof
P225.00 300.00 15.00
Each barangay shall assist the city government in ensuring compliance by car-owning residents with the night-parking regulation and shall correspondingly receive a THIRTY PERCENT (30%) share of the fees collected from its area of jurisdiction. 37) In case of application to operate or maintain business other than occupation and practice of any profession or calling, a fee of One Thousand Pesos (P 1,000.00) shall be collected as cost of inspection, if the total amount of taxes, fees and charges due is less than One Thousand Pesos (P 1,000.00), or the business declared no sales or failed to operate, for whatever reason, which should be duly certified by the Barangay Chairman."
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O)
Section 79 and 79(B), shall read as follows:
"Sec. 79. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in Article 27(b) of R.A. 7160 or any applicable law, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the barangay treasurer to collect all taxes on real property located in the barangay: Provided, however, that the barangay treasurer is properly bonded for the
purpose: Provided, further, that the premium on the bond shall be paid by the City Government.
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The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of said Article, shall be distributed as follows: (B) Barangay Share. Thirty percent (30%) which shall be distributed among the component barangays of the City in the following manner:
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The share of the barangay shall be released directly to the barangay treasurer on a quarterly basis within five (5) days after the end of each quarter without need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for the purpose: Provided, however, that pending the effectivity of the Revised Real Property valuation resulting from the general revision of property assessments mandated by Section 219 of R.A. 7160, Section 6, Sub-paragraph b, of MMC Ordinance 77-04 shall continue to govern the distribution of proceeds of the real property tax.
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P)
Section 83 A and B shall read as follows: Declaration of Real Property by the City
"Sec. 83. Assessor.
(A) When any person, natural or juridical, by whom real property is required to be declared under Sec. 81 and 82 of this Ordinance refuses or fails for any reason to make such declaration within the time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in accordance with the provisions of Section 204 of R.A. 7160; (B) In the case of real property discovered whose owner or owners are unknown, the City Assessor shall likewise
declare the same in the name of the unknown owner until such time that a person, natural or juridical, comes forth and files the sworn declaration of property values required under either Sec. 81 or Sec. 82 of this ordinance, as the case may be."
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Q)
Section 87 (B) shall read as follows: Notification of Transfer of Real Property
"Sec. 87. Ownership.
(B) In addition to the notice of transfer, the previous property owner shall likewise surrender to the City Assessor the tax declaration covering the subject property in order that the same may be canceled from the assessment records. If, however, said previous owner still owns property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Secs. 81 and 82 of this ordinance."
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R)
"Sec. 160. Tax Incentive or Relief Pursuant to Sections 192 and 458 of R.A. 7160, there is hereby granted, as an incentive, a tax relief on the business taxes imposed and levied under MMC Ord. 82-03 for taxpayers who voluntarily offer to pay deficiency tax in accordance with the following schedule:
Below 1 million pesos P10,000.00
1 million but less than 50 million 50 million but less than 100 million 100 million but less than 500 million 500 million but less than 1 billion 1 billion and above
25,000.00 50,000.00 75,000.00 150,000.00 200,000.00
The relief period shall be from October 1 to December 15, 1993 and shall cover tax deficiencies for 1992 and prior years, computed on the basis of gross sales for 1992.
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In return for the said payment the taxpayer shall be considered to have
paid all his deficiencies for the previous years and shall be exempted from the examination of his books of accounts and other business records for 1992 and previous years. The taxpayers who avails of this grant of tax relief shall be issued a tax clearance for the calendar year 1992 and previous years jointly signed by the City Treasurer and the City Mayor."
SECTION 2. Separability Clause. If any cause, sentence, paragraph, section, or part of this ordinance shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder of said ordinance, but shall be confined in its operation to the clause, sentence, paragraph, section, or part thereof directly involved in the controversy.
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SECTION 3. Repealing Clause. All ordinances, rules and regulations or parts thereof in conflict or inconsistent with the provisions of this ordinance are hereby repealed, as amended, or modified accordingly. SECTION 4. 30, 1993. Effectivity. This ordinance shall take effect on September
Enacted by the City Council of Manila as its special session today, September 27, 1993 Approved by His Honor, the Mayor, on September 29, 1993.
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APPROVED:
ALFREDO S. LIM Mayor City of Manila ATTESTED BY: RAFAELITO M. GARAYBLAS Secretary to the Mayor
JOSE L. ATIENZA, JR. Presiding Officer City Council, Manila
EMMANUEL R. SISON Secretary to the Council
PRINCIPAL AUTHORS Hon. Bernardito C. Ang, Hon. Felixberto D. Espiritu

JOINT AUTHORS Hon. Leonardo L. Angat, Hon. Humberto B. Basco, Hon. Ma. Corazon R. Caballes, Hon. Avelino S. Cailian, Hon. Jocelyn B. Dawis, Hon. Ma. Paz E. Herrera, Hon. Joey D. Hizon, Hon. Pedro S. de Jesus, Hon. Jhosep Y. Lopez, Hon. Ernesto V. P. Maceda Jr., Hon. Victoriano A. Melendez, Hon. Ernesto A. Nieva, Hon. Roberto C. Ocampo, Hon. Rogelio B. dela Paz, Hon. Nestor C. Ponce, Jr., Hon. Bernardo D. Ragasa, Hon. Alexander S. Ricafort, Hon. Romeo G. Rivera and Hon. Gerino A. Tolentino, Jr. Vetoed SECTION 13 which imposes an annual fixed tax for every delivery truck or van of manufacturers, producers, wholesalers or dealers or retailers of all goods to sales outlets at the rate of P 750.00 per truck/van - is excessive or oppressive in the context of their counterpart tax in other or municipalities. The rate should be reduced to P 500.00 per truck/van. cdtai SECTION 22 tax provisions on gasoline and other petroleum products therein, since these businesses are already tax burdened by the National Government. SECTION 26 occupancy tax on hotels and lodging houses, since this will discourage the promotion and development of tourist-oriented establishments and tourism in general.
November 11, 1993
AN ORDINANCE EXTENDING THE TAX RELIEF AUTHORIZED UNDER

ORDINANCE NO. 7797, DECEMBER 31, 1993
SECTION 1. The tax relief granted to delinquent real estate taxpayers under Ordinance No. 7797 is hereby extended to December 31, 1993. SECTION 2. The Ordinance shall take effect upon approval.
Enacted by the City Council of Manila at its regular session today, November 4, 1993. Approved by His Honor, the Mayor on November 11, 1993
APPROVED: ALFREDO S. LIM JOSE L. ATIENZA JR.
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ATTESTED: REFAELITO M. GARAYBLAS
Vice-Mayor and Presiding Officer City Council, Manila
EMMANUEL R. SISON
Joint Authors:
Hon. Bernardito C. Ang, Hon. Leonardo L. Angat, Hon. Leonardo L. Angat, Hon. Humberto B. Basco, Hon. Ma. Corazon R. Caballes, Hon. Avelino S. Cailian, Hon. Jocelyn B. Dawis, Hon. Ma. Paz E. Herrera, Hon. Joey D. Hizon, Hon. Pedro S. de Jesus, Hon. Jhosep Y. Lopez, Hon. Ernesto V.P. Maceda, Jr., Hon. Victoriano A. Melendez, Hon. Ernesto A. Nieva, Hon. Roberto C. Ocampo, Hon. Rogelio B. dela Paz, Hon. Nestor C. Ponce, Jr., Hon. Bernardo D. Ragasa Hon. Alexander S. Ricafort, Hon. Romeo G. Rivera and Hon. Gerino A. Tolentino
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December 29, 1993
AN ORDINANCE OUTLINING THE SYSTEMATIC PROCEDURE FOR THE COLLECTION OF AMUSEMENT TAX ON ADMISSION, AND PROVIDING PENALTIES FOR VIOLATION THEREOF
SECTION 1. This Ordinance shall govern the collection of amusement tax on admission from the proprietors, lessees or operators of theaters, cinemas, concert halls, circuses, boxing stadia, and other places of amusement at the rate authorized by law on the gross receipts from admission fees.
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SECTION 2. To ensure systematic and efficient collection of amusement tax, the following procedures are hereby prescribed: I. On Cinemahouses a) The amusement tax shall first be deducted by the proprietors, lessees, or operators of theaters or cinemas and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees or operators and the distributors of the cinematographic films. On or before the 20th day of the month following that for which the tax is due, the proprietors, lessees or operators concerned and the film distributor shall file separately, a true and complete return or statement of gross receipts derived during the preceding month including the turnover to the City Treasurer of the other half of the tickets sold for the period covered.
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b)
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c)
Such tax shall be determined or computed on the basis of a true and complete return of the amount of gross receipts derived during the preceding month. Said return shall show the opening serial number of the first day and the closing serial number of the last day of the month. The difference between the two serial numbers shall be the total admission tickets disposed of or sold for the month. The return shall specifically contain a statement of the gross receipts earned during each day of operation for the said month, indicating the first and last serial numbers of the admission tickets used as well as the title of the film being shown on that day. The return shall also include a report of all admission tickets used during the period, such as premier, de luxe, lodge, balcony, orchestra and transfer tickets. The return or statement of gross receipts shall be verified and counterchecked with the number of half tickets turned over for the covered period.
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d)
Upon receipt of the return or statement of gross receipts duly certified to as true and complete by the theater manager, proprietor, lessees, or operators and another one by the distributor, the City Treasurer (Operations Revenue Collection Officer assigned for the purpose) shall compute the tax due on the basis of such return, or on the basis of its own verification as provided in the immediately preceding paragraph, and prepare the corresponding receipt showing the tax due and penalty if any. Payment is thereafter presented to the teller who receives the amount tendered and validates the receipt. There shall be a separate filing for the return or statement for the twenty five centavos Cultural Development tax.
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e) f)
All admission tickets before issuance by the theater concerned shall first be presented for registration and stamping to the License Division of the Office of the City Treasurer. All theaters shall maintain transparent boxes for the purpose of keeping the other half of the tickets sold which shall be visible to the public and placed at the admission area.
g)
II.
Other Amusement Taxes

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a)
The amusement or benefit shows shall be initiated through a letter request addressed to the City Mayor and referred to the City Treasurer for comment and recommendation.
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b)
If permit is granted by the City Mayor, the following shall be required: 1. 2. The Mayor's Permit Fee and other regulatory fees shall first be paid to the City Treasurer. The tickets, before the same are sold to the public, shall be presented to the License Division, Office of the City Treasurer, for registration and stamping. If subject to the amusement tax on admission, a report of all tickets sold, duly certified as true and complete return, not later than three (3) days after the termination of such benefit show together with the corresponding remittance of amusement tax due the City shall be submitted by the sponsor of the benefit show.
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3.
4.
The holding of operas, concerts, dramas, recitals, painting and exhibitions, flower shows, musical program, literary and oratorical presentations, except pop, rock or similar concerts shall be exempt from the payment of the amusement tax. No other exemptions shall be allowed except those that are authorized under Republic Act 7160 or the Local Government Code.
SECTION 3. The amusement tax on admission shall be due and payable within the first twenty days of the month following that for which it is due, by the proprietors, lessees or operators concerned, and such tax to be determined on the basis of a true and complete return of the amount of gross receipts derived during the preceding month.
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SECTION 4. If the tax is not paid within the time fixed in the preceding section, the amount of tax shall be increased by twenty-five percent as surcharge, the increment to be part of the tax, plus an interest of 3 percent per month but not more than 36 percent, upon the unpaid amount from due date until the tax is fully paid in accordance with Section 168 of the Local Government Code of 1991, known as
Republic Act 7160. Where an extension of time for payment of the tax has been granted by the City Council in accordance with Section 167 of Republic Act 7160, and the amount is not paid in full prior to the expiration of the extension, the interest shall be collected on the unpaid amount from the date it becomes originally due until fully paid.
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SECTION 5. In case of willful neglect to file the return within the period prescribed above, or a fraudulent return is willfully made, there shall be added to the tax or to the deficiency tax, in case any payment has been made, on the basis of the return before discovery of the falsity or fraud, a penalty of additional 25 percent of its amount, in addition to the amount imposed under Section 4 hereof. The additional amount so added to any tax shall be collected at the same time and in the same manner and as part of the tax, unless the tax has been paid before the discovery of the falsity or fraud, in which case the amount so assessed shall be collected in the same manner as the tax. SECTION 6. Any person violating this Ordinance, in addition to the payment of surcharges, interests, and penalties, if applicable, shall be punished by a fine of not less than THREE THOUSAND PESOS (P3,000.00), nor more than FIVE THOUSAND PESOS (P5,000.00), or by imprisonment of not less than six (6) months nor more than one (1) year, or both such fine and imprisonment, at the discretion of the Court. PROVIDED, that any violation of this Ordinance shall, in addition to the said penalty and/or fine, subject the said theater to a summary revocation of its business permit, and the closure of its establishment, including the continuous ban on the promoter, exhibitor, owner, manager, distributor from conducting further business in the City of Manila.
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SECTION 7. Mere failure to comply with the procedure laid down in the preceding section shall give rise to the presumption of tax evasion and shall subject such person so violating to both the administrative and penal sanctions herein provided. SECTION 8. To achieve the objective of this Ordinance, the City Treasurer, or his duly authorized representatives, who shall carry with them at all times, the original copy of the Mission Order, are authorized to examine and inspect the books of accounts, records and other documents and papers of the proprietors, lessees, operators of theaters, film distributors, and sponsors of other amusement shows, as may be reasonable during the exhibition or presentation hours to ensure the accurate collection of amusement taxes.
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SECTION 9. All ordinances, rules and regulations or parts thereof inconsistent hereof are hereby repealed, amended or modified accordingly. SECTION 10. Separability Clause. Any provisions of this Ordinance not otherwise declared invalid shall remain in full force and effect. SECTION 11. This Ordinance shall take effect 15 days after its publication in two newspapers of general circulation in the City of Manila. Enacted by the City Council of Manila at its regular session today, December 2, 1993.
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Approved by His Honor, the Mayor, on December 29, 1993.

APPROVED: ALFREDO S. LIM JOSE L. ATIENZA, JR.

ATTESTED: RAFAELITO M. GARAYBLAS
Vice Mayor and Presiding Officer City Council, Manila
EMMANUEL R. SISON
Principal Author: HON. DANILO V. ROLEDA Joint Authors: Hon. Karlo Q. Butiong, Hon. Bienvenido M. Abante, Jr., Hon. Flaviano F. Concepcion, Jr., Hon. Chika G. Go., Hon. Gonzalo P. Gonzales, Hon. Ma. Lourdes M. Isip, Hon. Honorio U. Lopez II, Hon. Rolando P. Nieto, Hon. Estrella S. Querubin, Hon. Manuel L. Quin, Hon. Ernesto F. Rivera, Hon. Casimiro C. Sison, Hon. Francisco G. Varona, Jr., Hon. Manuel M. Zarcal, Hon. Felixberto D. Espiritu, Hon. Joey D. Hizon, Hon. Alexander S. Ricafort, Hon. Rogelio B. dela Paz, Hon. Ma. Corazon R. Caballes, Hon. Victoriano A. Melendez, Hon. Ma. Paz E. Herrera, Hon. Jhosep Y. Lopez, Hon. Romualdo S.
Maranan, Hon. Jocelyn B. Dawis, Hon. Avelino S. Cailian, Hon. Gerino A. Tolentino, Jr., Hon. Pedro S. de Jesus and Hon. Roberto C. Ocampo.
December 27, 1995
AN ORDINANCE PRESCRIBING A REVISED SCHEDULE OF FAIR MARKET VALUES OF REAL PROPERTIES IN THE CITY OF MANILA
Be it ordained by the City of Manila, THAT: SECTION 1. A revised schedule of fair market values of real properties in the City of Manila as embodied in Annexes "A" and "B" for land and improvement respectively, as amended, which documents form integral parts hereof, is hereby prescribed. SECTION 2. To encourage the settlement of land tenure problems in all Areas for Priority Development (APD), a total freeze on or exemption from all estate valuation increases in said areas, is hereby declares subject to existing laws: PROVIDED, that in case of disposal of the affected property(ies) to any person(s) other than bona fide tenant(s) thereon, the total freeze or exemption hereinabove provided shall automatically be lifted. SECTION 3. The City Assessor shall undertake a general revision of real property assessments using as bases the newly approved schedules specified in Section 1 hereof: PROVIDED, that the assessment levels shall conform with Sec. 218 of the Local Government Code of 1991 (R.A. 7160) for residential, commercial and
industrial classifications as well as on special classes of land, building and machinery. SECTION 4. Whenever, for any reason, any party or provision of this Ordinance shall be held invalid or unconstitutional, other parts or portions thereof which are not affected thereby shall continue to be in full force and effect. SECTION 5. This Ordinance shall take effect on January 1, 1996.
Enacted by the City Council of manila at its regular session today, December 12, 1995. Approved by His Honor, the Mayor, on December 27, 1995. DEPARTMENT OF ASSESSMENT Schedule of Values for Land General Revision 1996 Under R.A. 7160 ANNEX "A" TONDO DISTRICT
LOCATION AVENUE STREET 1983 Sqm. 1996 Sqm. Sub Class M.V. Per M.V. Per
A. ALMARIO (BO. OBRERO) J. T. SANTOS END 350 2380 R5
A. C. HERRERA (BO. OBRERO) J. T. SANTOS CALLEJON CALLEJON M. OCAMPO CALLEJON P. GOMEZ CALLEJON N. GALION CALLEJON CALLEJON M. OCAMPO CALLEJON P. GOMEZ CALLEJON N. GALION END 350 350 350 350 350 350 350 350 2380 2380 2380 2380 2380 2380 2380 2380 R5 R5 R5 R5 R5 R5 R5 R5
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J. T. SANTOS
DR. R. PAPA
350
2380
R5
A. CECILIO (BO. OBRERO) MARULAS CALLEJON P. GOMEZ CALLEJON CALLEJON P. GOMEZ CALLEJON CITY BOUNDARY 300 300 300 300 2000 2000 2000 2000 R5 R5 R5 R5
A. HERNANDEZ ST.
MORIONES CRISTOBAL
CRISTOBAL END
300 300
2000 2000
R5 R5
ABUCAY
MORONG HERMOSA
HERMOSA END
350 300
2300 2000
R5 R5
AETA
T. ORTIS TIOCO
TIOCO YANGCO
300 300
2000 2000
R5 R5
AGUILA
STA. MARIA FRANCO
FRANCO SANDE
420 420
2860 4280
R5 C4
AGUILAR
CLARO M. RECTO
LUZON
1400
7500
C4
ALABAT
RODRIGUEZ PINOY PAULINO
PINOY PAULINO ESTERO
300 300 300
2000 2000 2000
R5 R5 R5
ALBUQUERQUE
P. RADA CAPITAN R. MATANDA
CAPITAN R. MATANDA P. HERRAN
1200 1200 1200
9180 9180 9180
C4 C4 C4
ALCALDE
H. B. BLVD. CALLEJON B CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE
CALLEJON B CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I
360 360 360 360 360 360 360 360 360 300
2500 2500 2500 2500 2500 2500 2500 2500 2500 2160
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
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CALLEJON I CALLEJON J
CALLEJON J CALLEJON K
300 300
2160 2160
R5 R5
ALL OPEN PAVED W/ GRAVEL AND SAND ALL STREETS (INSIDE MANOTOK SUBD.) ALL STREETS (INSIDE TDO. FORESHORE) L
0 0 0
2000 2000 2000
R5 R5 R5
ALMEDA
N. S. C. CALLEJON QUIRICADA SAN NICOLAS VILLARUEL CJON. N. S. G. TAYUMAN CJON. N. S. G. CAMARINES TAYABAS CALLEJON BATANGAS LAGUNA
QUIRICADA SAN NICOLAS VILLARUEL CJON. N. S. G. TAYUMAN CJON. N. S. G. CAMARINES TAYABAS CALLEJON BATANGAS LAGUNA ANTIPOLO
350 350 350 350 350 350 350 350 300 300 300 300
2380 2380 2380 2380 2380 2380 2380 2380 2380 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
ALVARADO
G. DEL PILAR SCH. P. ALGAE LA TORRE MAYHALIGUE
P. ALGAE LA TORRE MAYHALIGUE EST. OR M. HIZON SCH.
500 500 500 500
3830 3830 3830 3830
R5 R5 R5 R5
AMABLANHAGUE
F. VARONA VELASQUEZ YANGCO FRANCO
VELASQUEZ YANGCO FRANCO N. ZAMORA (SANDE)
300 300 300 350
2000 2000 2000 2200
R5 R5 R5 R5
AMPIL
GRAL. LUKBAN
JUAN LUNA
420
2860
R5
AMPIOCO
ESTERO S. APOG BUENDIA PINOY PAULINO
BUENDIA PINOY PAULINO ESTERO
350 350 350 350
2380 2380 2380 2200
R5 R5 R5 R5
ANACLETO EXTN.
BULACAN
PAMPANGA
420
2860
R5
ANGAT (PRITIL SUBD.)
END
RAXABAGO
300
2000
R5
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RAXABAGO ST. LOT
ST. LOT END
300 300
2000 2000
R5 R5
ANGAT (TIRSO CRUZ) (JUAN LUNA SUBD.) END ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J END CALLEJON K TECSON CALLEJON M CALLEJON N CALLEJON O CALLEJON P BULACAN CALLEJON I CALLEJON L CALLEJON II CALLEJON IV ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L TECSON CALLEJON M CALLEJON N CALLEJON O CALLEJON P BULACAN CALLEJON I CALLEJON II CALLEJON III CALLEJON IV CALLEJON V 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
ANTIPOLO (JUAN LUNA) ESTERO S. APOG GAPAN T. EARNSHAW FIDEL DALAGA ALCALDE CABE YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUKBAN GAPAN T. EARNSHAW FIDEL DALAGA ALCALDE CABE YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUKBAN JUAN LUNA 350 350 390 390 390 390 390 390 390 390 390 390 2380 2380 2500 2650 2650 2650 2650 2650 2650 2650 2650 2650 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
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ANTIPOLO (NORTH)
IPIL CALLEJON TINDALO ALMEDA J. A. SANTOS CALLEJON CALLEJON IPIL
CALLEJON TINDALO ALMEDA J. A. SANTOS CALLEJON CALLEJON SOLIS EST. SAN O
560 560 560 560 490 490 490 390
4000 4000 4000 4000 3750 3750 3750 2650
R5 R5 R5 R5 R5 R5 R5 R5
ANTIPOLO (SOUTH)
EST. SAN LAZARO TINDALO ALMEDA J. A. SANTOS NARRA MOLAVE
TINDALO ALMEDA J. A. SANTOS NARRA MOLAVE BATANGAS
390 390 420 420 300 300
2650 2650 2800 2860 2000 2000
R5 R5 R5
R5 R5
ANTONIO RIVERA
CLARO M. RECTO CALLEJON P. ALGAE LA TORRE MAYHALIGUE BAMBANG QUIRICADA
CALLEJON P. ALGAE LA TORRE MAYHALIGUE BAMBANG QUIRICADA TAYUMAN
700 700 560 560 560 560 560
5950 5950 4280 4280 4280 4280 4280
R4 R4 R5 R5 R5 R5 R5
ARQUEROS
PRUDENCIO PILAR DOLORES CARMEN G. PERFECTO CALLEJON
PILAR DOLORES CARMEN G. PERFECTO CALLEJON DAGUPAN
350 350 350 350 350 350
2380 2380 2380 2380 2380 2380
R5 R5 R5 R5 R5 R5
ASUNCION
CLARO M. RECTO ZARAGOSA P. RADA
ZARAGOSA P. RADA TONDO FORESHORE
1600 1600
12240 12240
C3 C3
1600
12240
C3
ASUNCION ST.
ZARAGOSA P. RADA ZABALA M. PAYO
P. RADA ZABALA M. PAYO P. HERRERA
800 800 800 800
8160 8160 8160 8160
C4 C4 C4 C4
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P. HERRERA LAKANDULA P. ORTEGA T. TUAZON MARY JOHNSTON HOSP. MORIONES
LAKANDULA P. ORTEGA T. TUAZON MORGA MORIONES END
800 600 600 600 450 450
8160 5000 5000 5000 4500 4500
C4 R5 R5 R5 I5 R5
AURORA BLVD.
BULACAN F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD
F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVE.
1050 1050 1050 1050 1050
9800 9800 9800 9800 9800
C4 C4 C4 C4 C4
B. A. TAN
MARULAS M. OCAMPO CALLEJON D. GOMEZ CALLEJON
M. OCAMPO CALLEJON D. GOMEZ CALLEJON END
300 300 300 300 300
2000 2000 2000 2000 2000
R5 R5 R5 R5 R5
BAHALA NA STREET
THROUGHOUT
300
2000
R5
BALAGTAS STREET
THROUGHOUT
300
2000
R5
BALANGA
DINALUPIHAN
ORION
350
2380
R5
BALASAN
ESTERO S. APOG BUENDIA PINOY PAULINO
BUENDIA PINOY PAULINO END
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
BALAYA
G. PERFECTO
DAGUPAN
300
2000
R5
BALDWIN
ANTIPOLO NORTH
CAVITE
390
2500
R5
BALINTAWAK
P. ALGAE LA TORRE MAYHALIGUE
LA TORRE MAYHALIGUE ESTERO
630 630 560
4000 5360 4280
R5 R5 R5
BALTAZAR
BANGKUSAY VELASQUEZ
VELASQUEZ YANGCO
360 360
2500 2500
R5 R5
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YANGCO FRANCO
FRANCO SANDE
360 360
2500 2500
R5 R5
BAMBANG
A. RIVER CALLEJON CALLEJON J. A. SANTOS CALLEJON TINDALO F. TABORA YACAL P. TOBERA EST. MAGDALENA DIZON MAGDALENA
CALLEJON CALLEJON J. A. SANTOS CALLEJON TINDALO F. TABORA YACAL P. TOBERA EST. MAGDALENA DIZON MAGDALENA EST. SAN LAZARO
1000 1000 900 900 900 900 900 900 900 1200 1200 1200
7650 7650 6890 6890 6890 6890 6890 6890 9180 9180 9180 9180
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
BANAAG AT SIKAT
MALAYA SILANGANAN
SILANGANAN MALAYA
350 350
2380 2380
R5 R5
BANAHAW
BUENDIA RODRIGUEZ PINOY PAULINO
RODRIGUEZ PINOY PAULINO END
350 350 350 350
2380 2380 2380 2380
R5 R5 R5 R5
BANAL
JUAN LUNA
END
300
2000
R5
BARCELONA ST.
P. ORTEGA I. TUAZON MORGA MORIONES CRISTOBAL
I. TUAZON MORGA MORIONES CRISTOBAL END
300 300 300 300 300
2000 2000 2000 2000 2000
R5 R5 R5 R5 R5
BATANGAS
ANTIPOLO MOLAVE NARRA J. A. SANTOS ALMEDA TINDALO
MOLAVE NARRA J. A. SANTOS ALMEDA TINDALO IPIL
420 420 560 560 560 560
2860 2860 4000 4000 4000 4000
R5 R5 R5 R5 R5 R5
BATO (ANTIPOLO)
CALLEJON E
300
2000
R5
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CALLEJON E CALLEJON G CALLEJON H CALLEJON I CALLEJON K CALLEJON L TECSON CALLEJON M CALLEJON O CALLEJON P
CALLEJON G CALLEJON H CALLEJON I CALLEJON K CALLEJON L TECSON CALLEJON M CALLEJON O CALLEJON P BULACAN CALLEJON N
300 300 300 300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
BATO (FE JOSEFA SUBD. PRITIL) RAXABAGO CALLEJON CALLEJON END 300 300 2000 2000 R5 R5
BATO (ANTIPOLO)
CALLEJON F CALLEJON F CAVITE
300 CAVITE CALLEJON J
2000 300 300
R5 2000 2000 R5 R5
BELTRAN
EST. S. APOG GAMBAN BUENDIA RODRIGUEZ PINOY
GAMBAN BUENDIA RODRIGUEZ PINOY END
350 350 350 350 350
2380 2380 2380 2380 2380
R5 R5 R5 R5 R5
BENAVIDES
CLARO M. RECTO LUZON LA TORRE
LUZON LA TORRE ESTADO
1500 1200 1200
10000 10000 10000
C4 C4 C4
BENITA (PATRICIA SUBD.) END PATRICIA TOMAS HERMOSA GUILLERMO FLORA CARMEN GABRIEL CLEMENTE JUAN LUNA PATRICIA TOMAS HERMOSA GUILLERMO FLORA CARMEN GABRIEL CLEMENTE JUAN LUNA END 300 300 300 300 300 300 300 300 300 300 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
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END
RICARDO III
300
2000
R5
BIAK-NA-BATO (N. S. DE GUIA) ALMEDA VILLARUEL ALMEDA VILLARUEL ALMEDA CAMARINES 300 300 300 2000 2000 2000 R5 R5 R5
BILBAO
ZARAGOSA P. RADA ZABALA M. PAYO P. HERRERA
P. RADA ZABALA M. PAYO P. HERRERA LAKANDULA
1600 1200 1200 1200 1200
12240 9180 9180 9180 9180
C3 C4 C4 C4 C4
BO. OBRERO SUBD.
ROAD LOT 1 ROAD LOT 1 ROAD LOT 2
300 ROAD LOT 2 ROAD LOT 3
2000 300 300
R5 2000 2000 R5 R5
BO. SAN ANTONIO
THROUGHOUT
300
2000
R5
BONDOC
JUAN LUNA
END
320
2200
R5
BUENDIA
EST. VITAS PLAYA EDUQUE DAYAP HONORIO LOPEZ GUIDOTE SALONGA BELTRAN NAVA YOUNGER PAHATE AMPIOCO BALASAN NEPA BANAHAW SAN PEDRO MIRASOL
PLAYA EDUQUE DAYAP HONORIO LOPEZ GUIDOTE SALONGA BELTRAN NAVA YOUNGER PAHATE AMPIOCO BALASAN NEPA BANAHAW SAN PEDRO MIRASOL KAWIT
350 420 420 420 420 420 420 420 420 390 390 390 390 350 350 350 350
2380 2860 2860 2860 2860 2860 2860 2860 2860 2650 2650 2650 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
BUKANEG
G. PERFECTO
CALLEJON
300
2000
R5
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CALLEJON
DAGUPAN
300
2000
R5
BUKID
PINOY
PAULINO
300
2000
R5
BULACAN
JUAN LUNA MRR CO. M. R. R. CO.
M. R. R. CO. SOLIS
460 420
3520 3210
R5 R5
BULACAN (JUAN LUNA SUBD.) EST. S. APOG O. EARNSHAW FIDEL S. DEL ROSARIO TANGCO BATO R. FERNANDEZ O. HAW FIDEL S. DEL ROSARIO TANGCO BATO R. FERNANDEZ ANGAT 390 390 390 390 390 390 390 2650 2650 2650 2650 2650 2650 2650 R5 R5 R5 R5 R5 R5 R5
BULACAN (MACONDRY SUBD.) RIZAL AVENUE M. NATIVIDAD OROQUIETA M. HIZON F. HUERTAS AURORA BLVD. KALIMBAS T. RIVERA M. NATIVIDAD OROQUIETA M. HIZON F. HUERTAS AURORA BLVD. KALIMBAS T. RIVERA END 1000 1000 650 650 560 560 560 560 8000 8000 5530 5530 3500 4000 4000 4000 R2 R2 R5 R5 R5 R5 R5 R5
BULACAN (SOLIS SUBD.) CALOOCAN P. PATERNO MOLAVE P. PATERNO MOLAVE 19 DE JUNIO 350 350 350 2380 2380 2380 R5 R5 R5
C. M. RECTO
THROUGHOUT
1800
13770
C3
C. M. RECTO (AZCARRAGA) TONDO FORESHORE ASUNCION ELCANO STO. CRISTO C. PLANAS YLAYA ASUNCION ELCANO STO. CRISTO C. PLANAS YLAYA JUAN LUNA 2300 3750 4500 5250 5250 5250 20000 20000 20000 20000 20000 20000 C2 C2 C2 C2 C2 C2
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JUAN LUNA EST. DE LA REINA DAGUPAN A. RIVERA NARRA J. A. SANTOS EST. MAGDALENA AGUILAR MAGDALENA BENAVIDES
EST. DE LA REINA DAGUPAN A. RIVERA NARRA J. A. SANTOS EST. MAGDALENA AGUILAR MAGDALENA BENAVIDES EST. SAN LAZARO
4500 3750 3750 3750 3750 3750 3750 3750 3750 3750
20000 20000 20000 20000 20000 20000 20000 20000 20000 20000
C2 C2 C2 C2 C2 C2 C2 C2 C2 C2
C. P. GARCIA
THROUGHOUT
350
3570
R5
C. PLANAS (FOLGUERAS) (CP) ZARAGOSA LAURA P. RADA P. AGUIRRE P. HERRERA LAKANDULA JOCSON CLARO M. RECTO LAURA P. RADA P. AGUIRRE P. HERRERA LAKANDULA JOCSON P. ORTEGA ZARAGOSA 3300 3300 2250 2250 1350 500 500 3300 15000 15000 15000 15000 13770 4000 4000 15000 C3 C3 C3 C3 C3 R5 R5 C3
C. PLANAS (FRANCISCO) F. VARONA VELASQUEZ 390 2650 R5
CABANGIS
VELASQUEZ CALLEJON
CALLEJON END
300 300
2000 2000
R5 R5
CABEZAS
G. PERFECTO CALLEJON
CALLEJON DAGUPAN
350 350
2380 2380
R5 R5
CABO
CALLEJON B CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H
CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE
300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5
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CALLEJON A (JUAN LUNA SUBD.) DALAGA ALCALDE 300 2000 R5
CALLEJON B
DALAGA ALCALDE
ALCALDE END
320 320
2200 2200
R5 R5
CALLEJON C
EST. S. APOG T. EARNSHAW FIDEL S. DEL ROSARIO ALCALDE CABO
T. EARNSHAW FIDEL S. DEL ROSARIO ALCALDE CABO END
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
CALLEJON D
EST. S. APOG T. EARNSHAW FIDEL S. DEL ROSARIO ALCALDE CABO
T. EARNSHAW FIDEL S. DEL ROSARIO ALCALDE CABO YANGCO
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
CALLEJON E
EST. S. APOG GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA ALCALDE CABO YANGCO BATO R. FERNANDEZ ANGAT
GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA ALCALDE CABO YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUKBAN
300 300 300 300 300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
CALLEJON F
EST. S. APOG CALLEJON GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO
CALLEJON GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
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DALAGA ALCALDE CABO YANGCO BATO R. FERNANDEZ ANGAT
ALCALDE CABO YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUKBAN
300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5
CALLEJON G
EST. S. APOG CALLEJON GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA ALCALDE CABO YANGCO BATO R. FERNANDEZ ANGAT
CALLEJON GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA ALCALDE CABO YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUNA
300 300 300 300 300 300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
CALLEJON H
EST. S. APOG CALLEJON GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA ALCALDE CABO YANGCO BATO R. FERNANDEZ ANGAT
CALLEJON GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA ALCALDE CABO YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUNA
300 300 301 300 300 300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
CALLEJON I
EST. S. APOG GAPAN T. EARNSHAW FIDEL
GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
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S. DEL ROSARIO ALCALDE YANGCO BATO R. FERNANDEZ ANGAT
ALCALDE YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUKBAN
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
CALLEJON J
EST. S. APOG GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO ALCALDE YANGCO BATO R. FERNANDEZ ANGAT
GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO ALCALDE YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUKBAN
300 300 300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
CALLEJON K
EST. S. APOG GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO ALCALDE YANGCO BATO R. FERNANDEZ ANGAT
GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO ALCALDE YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUKBAN
300 300 300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
CALLEJON L
EST. S. APOG GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO YANGCO BATO R. FERNANDEZ ANGAT
GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO YANGCO BATO R. FERNANDEZ ANGAT GRAL. LUKBAN
300 300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5
CALLEJON M
FIDEL
S. DEL ROSARIO
300
2000
R5
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S. DEL ROSARIO BATO R. FERNANDEZ ANGAT
BATO R. FERNANDEZ ANGAT END
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
CALLEJON N
T. EARNSHAW FIDEL S. DEL ROSARIO BATO R. FERNANDEZ ANGAT
FIDEL S. DEL ROSARIO BATO R. FERNANDEZ ANGAT END
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
CALLEJON O
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
CALLEJON P
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
CALLEJON TRINIDAD
JUAN LUNA
END
300
2000
R5
CALOOCAN
SOLIS 19 DE JUNIO 10 DE MAYO T. BUGALLON CORREGIDOR MORONG HERMOSA
19 DE JUNIO 10 DE MAYO T. BUGALLON CORREGIDOR MORONG HERMOSA CITY LIMIT
350 350 350 300 300 300 300
2200 2200 2200 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5
CAMBA ST.
THROUGHOUT
300
2000
R5
CAPITAN, P.
YLAYA
ALBUQUERQUE
1200
10000
C4
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CARMEN (PATRICIA SUBD.) BENITA CLEMENTE JUAN LUNA CLEMENTE JUAN LUNA ARQUEROS 300 300 300 2000 2000 2000 R5 R5 R5
CAVITE
EST. S. APOG GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA ALCALDE GABO YANGCO BATO R. FERNANDEZ ANGAT GRAL LUKBAN M. CORAZON CALLEJON JUAN LUNA MOLAVE CALLEJON J. A. SANTOS CALLEJON TINDALO CALLEJON
GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO DALAGA ALCALDE GABO YANGCO BATO R. FERNANDEZ ANGAT GRAL LUKBAN M. CORAZON CALLEJON JUAN LUNA MOLAVE CALLEJON J. A. SANTOS CALLEJON TINDALO CALLEJON IPIL
360 360 360 360 360 360 360 360 360 360 420 420 420 420 420 360 360 360 360 360 360 360
2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2800 2800 2860 2860 2860 2860 2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
CLEMENTE (PATRICIA SUBD.) LERMA PATRICIA TOMAS HERMOSA GUILLERMO RICARDO III FLORA CARMEN GABRIEL MALICLIC BENITA PATRICIA TOMAS HERMOSA GUILLERMO RICARDO III FLORA CARMEN GABRIEL MALICLIC BENITA END 320 320 320 320 320 320 320 320 320 320 320 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
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CONCHA
TONDO FORESHORE QUESADA STA. MARIA FRANCO SANDE (ZAMORA)
QUESADA STA. MARIA FRANCO SANDE (ZAMORA) JUAN LUNA
420 420 490 490 490
2860 2860 3000 3750 3750
R5 R5 R5 R5 R5
CONCHA ST.
THROUGHOUT
300
2000
R5
CORAL
TONDO FORESHORE VELASQUEZ STA. MARIA FRANCO SANDE JUAN LUNA R. A. REYES EST. DELA REYNA
VELASQUEZ STA. MARIA FRANCO SANDE JUAN LUNA R. A. REYES EST. DELA REYNA DAGUPAN
320 320 490 490 300 300 300 350
2200 2200 3000 3750 2000 2000 2000 2200
R5 R5 R5 R5 R5 R5 R5 R5
CORAL ST.
THROUGHOUT
300
2000
R5
CORQUERA
P. VARONA VELASQUEZ YANGCO FRANCO SANDE JUAN LUNA
VELASQUEZ YANGCO FRANCO SANDE JUAN LUNA ESTERO
300 300 420 420 420 420
2000 2000 2860 2860 2860 2860
R5 R5 R5 R5 R5 R5
CORREGIDOR
MRR CO. PILAR MOLAVE LIMAY BAGAC
PILAR MOLAVE LIMAY BAGAC J. A. SANTOS
360 360 360 360 360
2500 2500 2500 2500 2500
R5 R5 R5 R5 R5
CRISTOBAL ST.
THROUGHOUT
300
2000
R5
D. GOMEZ (BO. OBRERO) MARULAS A. CECILIO B. A. TAN GRAL. LUKBAN A. CECILIO B. A. TAN GRAL. LUKBAN S. DE LOS SANTOS 350 350 350 350 2380 2380 2380 2380 R5 R5 R5 R5
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S. DE LOS SANTOS A. D. HERRERA C. SANTIAGO F. DEL ROSARIO P. ROXAS
A. D. HERRERA C. SANTIAGO F. DEL ROSARIO P. ROXAS E. AGUILAR
350 350 350 350 350
2380 2380 2380 2380 2380
R5 R5 R5 R5 R5
D. NAVARRO
VELASQUEZ
END
300
2000
R5
DAGUPAN
CLARO M. RECTO MORIONES SIACO MOJORADA PERLA PILAPIL CORAL NICODEMUS MALONG LINAMPAS KULAMBU J. BASA I. MERCADO HAMABAR GABRIELA FULLON ENDAYA DEODATO CABEZAS BUCANEG ARQUEROS BALAYA TAYUMAN N. LOPEZ BLVD.
MORIONES SIACO MOJORADA PERLA PILAPIL CORAL NICODEMUS MALONG LINAMPAS KULAMBU J. BASA I. MERCADO HAMABAR GABRIELA FULLON ENDAYA DEODATO CABEZAS BUCANEG ARQUEROS BALAYA TAYUMAN N. LOPEZ BLVD. END
1000 800 800 600 600 600 600 600 600 600 600 600 600 680 680 630 630 630 630 630 630 630 450 450
10000 8160 8160 6120 6120 6120 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 3800 3800 3800 3800 2800 2800
C4 C4 C4 C4 C4 C4 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
DALAGA
HONORIO LOPEZ CALLEJON A CALLEJON B CALLEJON C CALLEJON D ANTIPOLO CALLEJON E
CALLEJON A CALLEJON B CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F
300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5
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CALLEJON F CALLEJON G CALLEJON H
CALLEJON G CALLEJON H CAVITE
300 300 300
2000 2000 2000
R5 R5 R5
DAMA DE NOCHE ST.
THROUGHOUT
300
2000
R5
DANDAN
VELASQUEZ YANGCO FRANCO N. ZAMORA (SANDE)
380 380 380 380
2580 2580 2580 2580
R5 R5 R5 R5
DAYAO
EST. S. APOG INFANTA GANBAN BUENDIA RODRIGUEZ
INFANTA GANBAN BUENDIA RODRIGUEZ END
380 380 380 380 380
2580 2580 2580 2580 2580
R5 R5 R5 R5 R5
DECIENUEVE DE JUNIO
SOLIS BULACAN MOLAVE P. PATERNO
BULACAN MOLAVE P. PATERNO CALOOCAN
350 350 350 350
2380 2380 2380 2380
R5 R5 R5 R5
DEL PAN ST.
THROUGHOUT
600
4000
R5
DEODATO
G. PERFECTO
DAGUPAN
300
2000
R5
DINALUPIHAN
J. A. SANTOS MOUNT SAMAR BALANGA SAMAR ORANI
MOUNT SAMAR BALANGA SAMAR ORANI SOLIS
390 390 350 350 350
2650 2650 2650 2380 2380
R5 R5 R5 R5 R5
DIWATA
JUAN LUNA
RAILROAD
300
2000
R5
DIZON
BAMBANG MAGDALENA EST. SAN LAZARO
MAGDALENA EST. SAN LAZARO ALVAREZ
1200 1200 1850
8160 8160 6890
C4 C4 C4
DOLORES
ENDAYA
ARQUEROS
300
2000
R5
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DR. R. PAPA (BO. OBRERO) MARULAS GRAL. LUKBAN S. DE LOS SANTOS A. C. HERRERA G. SANTIAGO P. ROXAS P. DEL ROSARIO P. AGUILA J. C. CRUZ GRAL. LUKBAN S. DE LOS SANTOS A. C. HERRERA G. SANTIAGO P. ROXAS P. DEL ROSARIO P. AGUILA J. C. CRUZ RIZAL AVENUE 350 350 350 350 350 350 350 350 350 2380 2380 2380 2380 2380 2380 2380 2380 2380 4 R5 R5 R5 R5 R5 R5 R5 R5
E. AGUILAR (BO. OBRERO) P. SALITA DR. R. PAPA CALLEJON M. OCAMPO CALLEJON DR. R. PAPA CALLEJON M. OCAMPO CALLEJON D. GOMEZ 350 350 350 350 350 2380 2380 2380 2380 2380 R5 R5 R5 R5 R5
E. DE LEON (BAMBANG SUBD.) EST. MAGDALENA BAMBANG BAMBANG END 420 420 3000 3000 R5 R5
E. JACINTO
VITAS
END
350
2890
R5
EDUQUE
INFANTA GAMBAN BUENDIA
GAMBAN BUENDIA RODRIGUEZ
300 300 300
2200 2200 2200
R5 R5 R5
ELCANO
CLARO M. RECTO ZARAGOSA P. RADA
ZARAGOSA P. RADA M. PAYO
2700 2250 1350
15000 15000 9180
C3 C3 C4
ELENA
MORIONES
RICAFORT
390
2650
R5
ENDAYA
PRUDENCIO PILAR DOLORES CARMEN G. PERFECTO
PILAR DOLORES CARMEN G. PERFECTO DAGUPAN
350 350 350 350 350
2380 2380 2380 2380 2380
R5 R5 R5 R5 R5
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ESGUERRA
VELASQUEZ YANGCO FRANCO SANDE
350 350 350 350
2380 2380 2380 2380
R5 R5 R5 R5
EST. DE SAN MIGUEL = 80% OF RATE OF ST. 0 0
ESTADO
BENAVIDES
MAGDALENA
1050
8030
C4
ESTRA. SRA. DE GUIA SUBD. PCS-2555 BATANGAS DAGUPAN EXTN. DAGUPAN EXTN. DAGUPAN EXTN. DAGUPAN EXTN. RD. LOTS 2, 3, & 300 300 4300 2000 2000 2000 R5 R5 R5
F. M. GUERRERO
RICARDO P. ALEGRE
P. ALEGRE LA TORRE
490 490
3000 3750
R5 R5
F. VARONA
PERLA PACHECO NIJAGA P. GATANG PENALOSA P. PERA AMARLANHAGUI BALTAZAR CORCUERA DANDAN ESGUERRA FRANCISCO CORONA HERBOSA CABANGIS D. NAVARRO INOCENCIO KAPULONG LALLANA MALVAR NEPOMUCENO OSORIO
PACHECO NIJAGA P. GATANG PENALOSA P. PERA AMARLANHAGUI BALTAZAR CORCUERA DANDAN ESGUERRA FRANCISCO CORONA HERBOSA CABANGIS D. NAVARRO INOCENCIO KAPULONG LALLANA MALVAR NEPOMUCENO OSORIO PARAISO
350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 350
2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380
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PARAISO ROMANA SIMOUN TAMBACAN UGBO
ROMANA SIMOUN TAMBACAN UGBO END
350 350 350 350 350
2380 2380 2380 2380 2380
R5 R5 R5 R5 R5
F. VARONA ST.
THROUGHOUT
350
2500
R5
FAJARDO
JUAN LUNA R. A. REYES
R. A. REYES ESTERO
420 420
2860 2860
R5 R5
FELIX HUERTAS
BULACAN AURORA BLVD. PAMPANGA
AURORA BLVD. PAMPANGA ZAMBALES
560 560 560
4000 4000 4000
R5 R5 R5
FERMIN TOBERA (BAMBANG SUBD.) EST. MAGDALENA BAMBANG 300 2000 R5
FERNANDEZ (CALLEJON) LAONG NASA LAGUNA EXTN. 300 2000 R5
FIDEL
HONORIO LOPEZ CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CALLEJON I CAVITE CALLEJON J CALLEJON K CALLEJON L CALLEJON M CALLEJON N TECSON CALLEJON O CALLEJON P
CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CALLEJON I CAVITE CALLEJON J CALLEJON K CALLEJON L CALLEJON M CALLEJON N TECSON CALLEJON O CALLEJON P BULACAN
300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
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FLORA
BENITA CLEMENTE
CLEMENTE JUAN LUNA
300 300
2000 2000
R5 R5
FRANCISCO
VELASQUEZ YANGCO FRANCO
YANGCO FRANCO SANDE
390 390 390
2650 2650 2650
R5 R5 R5
FRANCO
MORIONES RICAFORT CONCHA AGUILA PAVIA MEJORADA PERLA PILAPIL CORAL NEPOMUCENO PACHECO NIJAGA PITONG GATANG PENALOSA P. PERA BALTAZAR CORCUERA ESGUERRA FRANCISCO GERONA HERBOSA AETA
RICAFORT CONCHA AGUILA PAVIA MEJORADA PERLA PILAPIL CORAL NEPOMUCENO PACHECO NIJAGA PITONG GATANG PENALOSA P. PERA BALTAZAR CORCUERA ESGUERRA FRANCISCO GERONA HERBOSA AETA END
460 460 460 460 460 460 460 460 460 460 460 460 460 460 460 460 460 460 460 460 460 460
3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520 3520
FULLON
G. PERFECTO
DAGUPAN
300
2000
R5
G. MASANGKAY
CLARO M. RECTO
LUZON
1350
10000
C4
G. PERFECTO (PINGKIAN) CORAL NICODEMUS MALONG LINANPAS R. ALMARIO NICODEMUS MALONG LINANPAS R. ALMARIO JOSE BASA 350 350 350 350 350 2380 2380 2380 2380 2380 R5 R5 R5 R5 R5
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JOSE BASA I. MERCADO GABRIELA FULLON ENDAYA DEODATO CABEZAS BUKANEG ARQUEROS BALAYA TAYUMAN OLD TORRES
I. MERCADO GABRIELA FULLON ENDAYA DEODATO CABEZAS BUKANEG ARQUEROS BALAYA TAYUMAN OLD TORRES END
350 350 380 380 380 380 380 380 380 380 490 300
2380 2380 2380 2580 2580 2580 2580 2580 2580 2580 3330 2040
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
G. SANTIAGO (BO. OBRERO) J. A. SANTOS P. SALITA DR. R. PAPA M. OCAMPO CALLEJON D. GOMEZ CALLEJON M. GALIAN P. SALITA DR. R. PAPA M. OCAMPO CALLEJON D. GOMEZ CALLEJON M. GALIAN END 300 300 300 300 300 300 300 300 2000 2000 2000 2000 2000 2000 2000 2000 R5 R5 R5 R5 R5 R5 R5 R5
GABRIEL
BENITA PRUDENCIA
CLEMENTE G. PERFECTO
300 350
2000 2380
R5 R5
GABRIELA
G. PERFECTO
DAGUPAN
350
2380
R5
GAMBAN
EST. VITAS PLAZA EDUQUE DAYAO HONORIO LOPEZ GUIDOTE SALONGA BELTRAN NAVA
PLAZA EDUQUE DAYAO HONORIO LOPEZ GUIDOTE SALONGA BELTRAN NAVA YOUNGER
350 350 350 350 350 350 350 350 350
2380 2380 2380 2380 2380 2380 2380 2380 2380
R5 R5 R5 R5 R5 R5 R5 R5 R5
GAPAN
ANTIPOLO CALLEJON E
CALLEJON E CALLEJON F
300 300
2000 2000
R5 R5
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CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L
CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L TECSON
300 300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5 R5
GATMAITAN (PRIVATE RD.) JUAN LUNA ESTERO 300 2000 R5
GEN. BARRIENTOS
THROUGHOUT
300
2000
R5
GEN. LUKBAN (JUAN LUNA SUBD.) TECSON CALLEJON L CALLEJON K CALLEJON J CALLEJON I CALLEJON H CALLEJON G CALLEJON F CALLEJON E ANTIPOLO CALLEJON D END RAXABAGO CALLEJON BENITA PAG-ASA LINGKOD CALLEJON L CALLEJON K CALLEJON J CALLEJON I CALLEJON H CALLEJON G CALLEJON F CALLEJON E ANTIPOLO CALLEJON D END RAXABAGO CALLEJON END PAG-ASA LINGKOD PATRICIA 350 350 350 350 350 350 350 350 350 350 300 300 300 300 300 300 300 2380 2380 2380 2380 2380 2200 2200 2200 2200 2200 2200 2000 2000 2000 2000 2000 2000 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
GEN. VICENTE LIM (N. BALUT SUBD.) J. L. ESCODA TALIBA TALIBA CITY LIMIT 350 350 2380 2380 R5 R5
GENARO
BANGKUSAY F. VARONA VELASQUEZ
ESTERO VITAS VELASQUEZ YANGCO
300 300 300
2000 2000 2000
R5 R5 R5
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YANGCO FRANCO
FRANCO SANDE
300 300
2000 2000
R5 R5
GUIDO
JUAN LUNA
END
300
2000
R5
GUIDOTE
INFANTA GAMBAN BUENDIA RODRIGUEZ
GAMBAN BUENDIA RODRIGUEZ PINOY
380 380 380 380
2580 2580 2580 2580
R5 R5 R5 R5
GUILLERMO
BENITA
CLEMENTE
300
2000
R5
HAMABAR
PRUDENCIO G. PERFECTO
G. PERFECTO DAGUPAN
300 300
2000 2000
R5 R5
HERBOSA
F. VARONA VELASQUEZ T. ORTIZ YANGCO FROCO FRANCO
VELASQUEZ T. ORTIZ YANGCO FROCO FRANCO JUAN LUNA
530 530 530 600 600 1050
3500 3500 3500 3500 3750 4700
R5 R5 R5 R5 R5 C5
HERBOSA ST.
THROUGHOUT
VARONA TO R-10
420
3250
R5
HERMOSA (MANUGUIT SUBD.) MRR CO. PILAR ABUCAY MOLAVE LIMAY BAGAC J. A. SANTOS PILAR ABUCAY MOLAVE LIMAY BAGAC J. A. SANTOS J. LUNA SUBD. 380 380 380 420 420 420 380 2580 2580 2580 2580 2860 2860 2580 R5 R5 R5 R5 R5 R5 R5
HINAHON ST.
THROUGHOUT
300
2000
R5
HONORIO LOPEZ (N. BAY BLVD.) JUAN LUNA YANGCO ALCALDE S. DEL ROSARIO YANGCO ALCALDE S. DEL ROSARIO FIDEL 1200 1200 1200 1200 9180 9180 9180 9180 C4 C4 C4 C4
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FIDEL T. EARNSHAW EST. S. APOG INFANTA GAMBAN BUENDIA RODRIGUEZ BRIDGE KANLURAN KALAKAL S. DE JESUS KANLURAN
T. EARNSHAW EST. S. APOG INFANTA GAMBAN BUENDIA RODRIGUEZ BRIDGE KANLURAN KALAKAL S. DE JESUS KANLURAN CITY LIMIT
1200 1200 850 850 850 850 850 700 700 700 700 700
9180 8670 8670 8670 8670 8670 8670 7140 7140 7140 7140 7140
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
I. MERCADO
PRUDENCIA G. PERFECTO
G. PERFECTO DAGUPAN
350 350
2380 2380
R5 R5
I. TUASON
THROUGHOUT
300
2000
R5
ILAW
EST. S. APOG RODRIGUEZ PINOY
320 320 320
2200 2200 2200
R5 R5 R5
INFANTA
EST. VITAS PLAZA EDUQUE H. LOPEZ
PLAZA EDUQUE H. LOPEZ GUIDOTE
350 350 350 350
2380 2380 2380 2380
R5 R5 R5 R5
INOCENCIO
F. VARONA VELASQUEZ
VELASQUEZ END
300 300
2000 2000
R5 R5
IPIL (WEST SIDE)
ANTIPOLO CAVITE T. BUGALLON TECSON
CAVITE T. BUGALLON TECSON END
380 380 380 380
2580 3880 2500 2500
R5 R3 R5 R5
J. A. SANTOS
MARULAS A. ALMARIO A. C. HERRERA C. SANTIAGO F. ROXAS (CLOSED)
A. ALMARIO A. C. HERRERA C. SANTIAGO F. ROXAS (CLOSED) S. DEL ROSARIO
300 300 300 300 300
2000 2000 2000 2000 2000
R5 R5 R5 R5 R5
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S. DEL ROSARIO ESTERO
ESTERO RIZAL AVE. EXTN.
300 350
2000 2000
R5 R5
J. AVELLANA COLLEGE JUAN LUNA END 300 2000 R5
J. C. CRUZ (BO. OBRERO) P. SALITA DR. R. PAPA CALLEJON M. OCAMPO DR. R. PAPA CALLEJON M. OCAMPO CALLEJON 300 300 300 300 2000 2000 2000 2000 R5 R5 R5 R5
J. PLANAS
JUAN LUNA
END
300
2000
R5
J. RIZAL
HERBOSA
FRANCO
390
2650
R5
JOCSON
FOLGUERAS
PLAZA LEON XIII
600
3500
R5
JONATHAN
ARQUEROS
ENDAYA
300
2000
R5
JOSE ABAD SANTOS
CLARO M. RECTO P. ALGUE LA TORRE MAYHALIGUE BAMBANG QUIRICADA VILLARUEL TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO SOUTH ANTIPOLO NORTH TECSON SOLIS CORREGIDOR DINALUPIHAN MORONG
P. ALGUE LA TORRE MAYHALIGUE BAMBANG QUIRICADA VILLARUEL TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO SOUTH ANTIPOLO NORTH TECSON SOLIS CORREGIDOR DINALUPIHAN MORONG HERMOSA
2250 1800 1800 1800 1500 1500 1500 1350 1350 1050 1050 1050 1050 1050 1050 1350 1350 1350 1350
15000 13770 13770 13770 10000 10000 10000 10000 10000 9000 9000 9000 9000 9000 9000 9000 9000 9000 9000
C3 C3 C3 C3 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
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JOSE ABAD SANTOS ST.
P. ORTEGA I. TUAZON MORGA
I. TUAZON MORGA MORIONES
300 300 300
2000 2000 2000
R5 R5 R5
JOSE BASA
G. PERFECTO DALUPAN
300 300
2000 2000
R5 R5
JOSEFA ESCODA
S. DE JESUS GEN. V. LIM KALAKAL
GEN. V. LIM KALAKAL CITY LIMIT
380 380 380
2580 2580 2580
R5 R5 R5
JUAN LUNA
CLARO M. RECTO P. RADA R. MATANDA P. HERRERA L. CHACON MORGA MORIONEZ RICAFORT CONCHA PAVIA PERLA PILAPIL CORAL FAJARDO P. GATMAITAN PENALOSA TELLO CORCUERA HERBOSA BRIDGE TAYUMAN R. BAGO LEON NASA HONORIO LOPEZ PLANAS CAVITE PAEZ AMPIL TECSON
P. RADA R. MATANDA P. HERRERA L. CHACON MORGA MORIONEZ RICAFORT CONCHA PAVIA PERLA PILAPIL CORAL FAJARDO P. GATMAITAN PENALOSA TELLO CORCUERA HERBOSA BRIDGE TAYUMAN R. BAGO LEON NASA HONORIO LOPEZ PLANAS CAVITE PAEZ AMPIL TECSON SOLIS
3000 2350 2350 1800 1800 1800 1200 1200 1200 900 900 900 900 900 900 900 900 980 980 900 900 900 900 900 900 900 900 900 900
20000 20000 20000 15000 15000 18360 12240 12240 12240 9180 9180 9180 9180 9180 9180 9180 9180 10000 10000 9180 9180 9180 9180 9180 9180 9180 9180 9180 9180
C2 C2 C2 C3 C3 C2 C2 C2 C2 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
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SOLIS BULACAN PAMPANGA BENITA BANAL LERMA DIWATA MORONG HERMOSA FLORA CARMEN MALICLIC EST. MAYPAJO GUIDO
BULACAN PAMPANGA BENITA BANAL LERMA DIWATA MORONG HERMOSA FLORA CARMEN MALICLIC EST. MAYPAJO GUIDO CITY LIMIT
800 800 800 800 800 800 800 800 650 650 650 650 650 650
8160 8160 8160 8160 8160 8160 8160 8160 6630 6630 6630 6630 6630 6630
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
JULIANA TRINDAD
NARRA NARRA MANUGUIT SUBD. DR. R. PAPA
ROMAN (CLOSED) MANUGUIT SUBD. END CALLEJON
300 300 300 350
2000 2000 2000 2380
R5 R5 R5 R5
JUSTO LUKBAN (BO. OBRERO) CALLEJON M. OCAMPO CALLEJON D. GOMEZ CALLEJON M. OCAMPO CALLEJON D. GOMEZ CALLEJON END 350 350 350 350 350 2380 2380 2380 2380 2380 R5 R5 R5 R5 R5
KAGANDAHAN (CALLEJON) JUAN LUNA END 300 2000 R5
KAGITINGAN
THROUGHOUT
300
2500
R5
KAHANDING
T. ORTIZ
TIOCO
300
2000
R5
KALAKAL
HONORIO LOPEZ J. L. ESCODA MULING PAGSILANG
J. L. ESCODA MULING PAGSILANG TALIBA
420 420 420
2860 2860 2860
R5 R5 R5
KALAYAAN (CALLEJON) JUAN LUNA END 300 2000 R5
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KANLURAN
HONORIO LOPEZ SAMAL BANAL
SAMAL BANAL H. LOPEZ
380 380 380
2580 2580 2580
R5 R5 R5
KAPULONG
TONDO FORESHORE F. VARONA VELASQUEZ MARCOS HIGHWAY
F. VARONA VELASQUEZ EST. VITAS END
300 300 300 1050
2000 2000 2000 10000
R5 R5 R5 C4
KASIPAGAN ST.
THROUGHOUT
300
2000
R5
KATAMANAN
TAYUMAN TAYABAS LAGUNA
TAYABAS LAGUNA RD. LOTS 1, 2, & 3
300 300 300
2000 2000 2000
R5 R5 R5
KAWIT
EST. S. APOG BUENDIA RODRIGUEZ PINOY PAULINO
BUENDIA RODRIGUEZ PINOY PAULINO ESTERO
320 320 320 320 320
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
LA TORRE
A. RIVERA F. M. GUERRERO NARRA BALINTAWAK J. A. SANTOS S. HAKBANG ALVARADO NARCISA RIZAL EST. MAGDALENA MAGDALENA BENAVIDES
F. M. GUERRERO NARRA BALINTAWAK J. A. SANTOS S. HAKBANG ALVARADO NARCISA RIZAL EST. MAGDALENA MAGDALENA BENAVIDES EST. SAN LAZARO
850 980 980 980 850 850 850 750 750 750 750
8000 10000 10000 10000 8670 8670 8670 6380 6000 6000 6000
R3 R2 R2 R2 R3 R3 R3 R3 R4 R4 R4
LACSON
300
2000
LACSON ST.
THROUGHOUT
300
2000
R5
LAGUNA
JUAN LUNA DAGUPAN EXTN.
DAGUPAN EXTN. MOLAVE

380 380
2580 2580
R5 R5
178
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MOLAVE NARRA J. A. SANTOS ALMEDA
NARRA J. A. SANTOS ALMEDA IPIL
420 420 420 420
2800 2860 2860 2860
R5 R5 R5 R5
LAKANDULA
STO. CRISTO FOLGUERRAS
FOLGUERRAS YLAYA
1100 1100
8420 8420
C4 C4
LAKANDULA ST.
ASUNCION
END
420
3000
R5
LALLANA
TONDO FORESHORE F. VARONA VELASQUEZ
F. VARONA VELASQUEZ END
300 300 300
2000 2000 2000
R5 R5 R5
LAONG NASA (CALLEJON) END 300 2000 R5
LAPERAL
HERBOSA
AETA
350
2380
R5
LAPU-LAPU ST.
THROUGHOUT
300
2000
R5
LAURA
FOLGUERAS
BILBAO
1100
8420
C5
LAUREL ST.
THROUGHOUT
350
2500
R5
LEANDRO IBARRA ST.
THROUGHOUT
300
2000
R5
LECHEROS
J. LUNA
E. DE LA REINA
7000
C4
LERMA (CALLEJON)
JUAN LUNA
END
300
2000
R5
LEYTE (CALLEJON)
LAONG NASA
LAGUNA
300
2000
R5
LICO
SOLIS
TECSON
630
5360
R5
LIMAMPAS
G. PERFECTO DAGUPAN
300 300
2000 2000
R5 R5
LIMAY
T. BUGALLON CORREGIDOR
CORREGIDOR MORONG
380 380
2580 2580
R5 R5
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MORONG HERMOSA
HERMOSA ESTERO
380 380
2580 2580
R5 R5
LINGKOD
JUAN LUNA CLEMENTE
CLEMENTE GEN. LUKBAN
300 300
2000 2000
R5 R5
LLANERA ST.
THROUGHOUT
300
2000
R5
LORENZO CHACON
TONDO CHURCH M. CANO
M. CANO JUAN LUNA
750 750
7650 7650
C4 R3
LUALHATI ST.
THROUGHOUT
300
2000
R5
LUZON
EST. MAGDALENA MAGDALENA BENAVIDES
MAGDALENA BENAVIDES EST. SAN LAZARO
840 980 840
8000 8000 8000
R3 R3 R3
M. GALIAN (BO. OBRERO) S. DE LOS SANTOS A. C. HERRERA C. SANTIAGO A. C. HERRERA C. SANTIAGO F. ROXAS 300 300 300 2000 2000 2000 R5 R5 R5
M. HIZON
TECSON BULACAN AURORA BLVD. ZAMBALES
BULACAN AURORA BLVD. ZAMBALES END
350 350 350 350
2380 2380 2380 2380
R5 R5 R5 R5
M. NATIVIDAD
TECSON BULACAN PAMPANGA AURORA BLVD.
BULACAN PAMPANGA AURORA BLVD. END
420 420 420 420
2860 2860 2860 2860
R5 R5 R5 R5
M. OCAMPO
MARULAS BATAAN GEN. LUNA S. DE LOS SANTOS A. C. HERRERA G. SANTIAGO F. ROXAS P. DEL ROSARIO
BATAAN GEN. LUNA S. DE LOS SANTOS A. C. HERRERA G. SANTIAGO F. ROXAS P. DEL ROSARIO R. AGUILAR
350 350 350 350 350 350 350 350
2380 2380 2380 2380 2380 2380 2380 2380
R5 R5 R5 R5 R5 R5 R5 R5
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R. AGUILAR
J. C. CRUZ
350
2380
R5
MA. GUISON
JUAN LUNA
END
300
2000
R5
MABUHAY ST.
THROUGHOUT
300
2000
R5
MADRID ST.
THROUGHOUT
300
2000
R5
MAGDALENA (G. MASANGKAY) LUZON LA TORRE ESTADO MAYHALIGUE BAMBANG LA TORRE ESTADO MAYHALIGUE BAMBANG DIZON 1050 1050 1050 1350 1350 8030 8030 8030 10000 10000 C4 C4 C4 C4 C4
MAGSAYSAY ST.
THROUGHOUT
350
3000
R5
MALAYA
S. DE JESUS BANAAG AT SIKAT SILANGANAN
BANAAG AT SIKAT SILANGANAN J. L. ESCODA
350 350 350
2380 2380 2380
R5 R5 R5
MALICLIC
CLEMENTE JUAN LUNA
JUAN LUNA END
300 300
2000 2000
R5 R5
MALONG
PRUDENCIO G. PERFECTO
G. PERFECTO DAGUPAN
350 350
2380 2380
R5 R5
MALVAR
F. VARONA VELASQUEZ EST. VITAS
300 300 300
2000 2000 2000
R5 R5 R5
MANOTOK
JUAN LUNA END
END PACIND SUBD. STREET
300 300
2000 2000
R5 R5
MANUGUIT EXTN.
ESTERO J. TRINIDAD SEVERO TABORA
J. TRINIDAD SEVERO TABORA MARULAS
300 300 300
2000 2000 2000
R5 R5 R5
MARCOS HIGHWAY
TONDO FORESHORE PIER O TO END (VITAS)
PIER O TO END PIER 2-16
1,100 1,500
10000 12000
R2 R1
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MARIA PAYO
TONDO FORESHORE STO. CRISTO
STO. CRISTO BILBAO
490 490
3750 3750
R5 R5
MARIA PAYO ST.
THROUGHOUT
300
2000
R5
MARULAS
ESTERO S. TABORA J. T. SANTOS DR. R. PAPA M. OCAMPO D. GOMEZ
S. TABORA J. T. SANTOS DR. R. PAPA M. OCAMPO D. GOMEZ CITY LIMIT
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
MASIKAP ST.
THROUGHOUT ZARAGOSA MORIONES MORIONES CRISTOBAL
300 300 300
2000 2000 2000
R5 R5 R5
MATA ST.
THROUGHOUT
300
2500
R5
MATANDANG SORA
BLUMENTRITT
END
300
2000
R5
MATIBAY (CALLEJON)
ALBUQUERQUE
END
675
6890
C4
MATIISIN ST.
THROUGHOUT
300
2000
R5
MATIMTIMAN ST.
THROUGHOUT
300
2000
R5
MAYHALIGUE
A. RIVERA F. M. GUERRERO NARRA BALINTAWAK J. A. SANTOS S. NAKBANG ALVARADO N. RIZAL EST. MAGDALENA MAGDALENA
F. M. GUERRERO NARRA BALINTAWAK J. A. SANTOS S. NAKBANG ALVARADO N. RIZAL EST. MAGDALENA MAGDALENA EST. SAN LAZARO
700 700 700 700 630 630 630 630 630 630
5950 5950 5950 5950 6000 6000 6000 6000 6000 6000
R4 R4 R4 R4 R4 R4 R4 R4 R4 R4
MEJORADA
STA. MARIA FRANCO
FRANCO N. ZAMORA
420 420
2860 2860
R5 R5
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182
N. ZAMORA
JUAN LUNA
420
2860
R5
MELCHOR CANO
P. HERRERA
L. CHACON
800
4000
R5
MIRASOL
BUENDIA RODRIGUEZ PINOY PAULINO
RODRIGUEZ PINOY PAULINO END
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
MISERICORDIA
BULACAN PAMPANGA
PAMPANGA END
450 450
3060 3060
R5 R5
MITHI ST.
THROUGHOUT
300
2000
R5
MODERNA
390 390 390
2650 2650 2650
R5 R5 R5
MOLAVE (BO. ROXAS SUBD.) TAYABAS BATANGAS LAGUNA BATANGAS LAGUNA SOUTH ANTIPOLO 300 300 300 2000 2000 2000 R5 R5 R5
MOLAVE (MANUGUIT SUBD.) SOLIS BULACAN 19 DE JUNIO PRIMERO DE MAYO T. BUGALLON CORREGIDOR MORONG HERMOSA ESTERO BULACAN 19 DE JUNIO PRIMERO DE MAYO T. BUGALLON CORREGIDOR MORONG HERMOSA ESTERO VISCAYA (CLOSED) 380 380 380 380 380 380 380 380 380 2560 2560 2560 2560 2560 2560 2560 2560 2560 R5 R5 R5 R5 R5 R5 R5 R5 R5
MORGA
TONDO FORESHORE SOLIMAN QUESADA STA. MARIA SANDE S. DE VEGA
SOLIMAN QUESADA STA. MARIA SANDE S. DE VEGA JUAN LUNA
800 800 900 900 800 800
6120 6120 6890 6890 6120 6120
C4 C4 C4 C4 C4 C4
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MORGA ST.
FRONT OF MARY JHONSTON HOSP. SEVILLA ABAD SANTOS SEVILLA ABAD SANTOS END 500 500 400 3750 3750 2580 R5 R5 R5
MORIONES
TONDO FORESHORE QUESADA STA. MARIA FRANCO SANDE S. DE VEGA JUAN LUNA ELENA EST. DE LA REINA
QUESADA STA. MARIA FRANCO SANDE S. DE VEGA JUAN LUNA ELENA EST. DE LA REINA DAGUPAN
900 900 900 900 900 900 530 530 530
8500 8500 8500 8500 8500 8500 5400 5400 5400
C4 C4 C4 C4 C4 C4 C4 C4 C4
MORIONES ST.
QUESADA
END
700
5000
R5
MORONG
MRR CO. PILAR ABUCAY MOLAVE LIMAY BAGAC
PILAR ABUCAY MOLAVE LIMAY BAGAC J. A. SANTOS
380 380 380 380 380 380
2580 2580 2580 2580 2580 2580
R5 R5 R5 R5 R5 R5
MOUNT SAMAT
DINALUPIHAN ORION
ORION RIZAL AVENUE
380 380
2580 2580
R5 R5
MULING PAGSILANG
GEN. V. LIM KALAKAL
KALAKAL CITY LIMIT
350 350
2500 2500
R5 R5
N. ZAMORA ST.
THROUGHOUT
300
2000
R5
NARCISA RIZAL
G. DEL PILAR ELEM. SCH. ALGAE LA TORRE
ALGAE LA TORRE MAYHALIGUE
490 490 490
3750 3750 3750
R5 R5 R5
NARRA (ATENEO SUBD.) CLARO M. RECTO RICARTE RICARTE P. ALGAE 1300 1300 9950 9950 C4 C4
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184
P. ALGAE MAYHALIGUE
MAYHALIGUE END
1300 1100
9950 9950
C4 C4
NARRA (BO. ROXAS SUBD.) END BATANGAS LAGUNA BATANGAS LAGUNA ANTIPOLO (SOUTH) 350 350 350 2380 2380 2380 R5 R5 R5
NARRA (COMMONWEALTH SUBD.) J. TRINIDAD S. TABORA S. TABORA VISCAYA 300 300 2000 2000 R5 R5
NAVA
CAMBAN BUENDIA RODRIGUEZ PINOY EST. S. APOG BUENDIA RODRIGUEZ PINOY PAULINO
BUENDIA RODRIGUEZ PINOY ESTERO BUENDIA RODRIGUEZ PINOY PAULINO ESTERO
300 300 300 300 420 420 350 350 350
2000 2000 2000 2000 2860 2860 2380 2380 2380
R5 R5 R5 R5 R5 R5 R5 R5 R5
NEPA
420 420 350 350 350
2860 2860 2380 2380 2380
R5 R5 R5 R5 R5
NEPOMUCENO
TONDO FORE SHORE F. VARONA VELASQUEZ
300 300 300
2000 2000 2000
R5 R5 R5
NICASIO T.
NIJAGA
380
2200
NICODEMUS
VELASQUEZ STA. MARIA FRANCO SANDE
STA. MARIA FRANCO SANDE DAGUPAN
350 350 350 350
2380 2380 2380 2380
R5 R5 R5 R5
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185
NIJAGA
F. VARONA VELASQUEZ FRANCO SANDE
VELASQUEZ FRANCO SANDE ST. LOTS
350 350 350 300
2380 2380 2380 2380
R5 R5 R5 R5
ORANI
DINALUPIHAN
ORION
350
2200
R5
ORION
END ORANI SAMAL BALANGA
ORANI SAMAL BALANGA MT. SAMAT
350 350 350 350
2380 2380 2380 2380
R5 R5 R5 R5
OROQUIETA
SAMPAGUITA BULACAN AURORA BLVD. ZAMBALES
BULACAN AURORA BLVD. ZAMBALES END
560 700 560 560
4000 5950 4000 4000
R5 R4 R5 R5
OSMEA ST.
THROUGHOUT
350
2500
R5
OSORIO
300 300 300
2000 2000 2000
R5 R5 R5
P. CASIMIRO (BO. OBRERO) P. DEL ROSARIO END 300 2000 R5
P. DEL ROSARIO (BO. OBRERO) ESTERO P. CASIMIRO J. T. SANTOS P. SALITA DR. R. PAPA CALLEJON M. OCAMPO CALLEJON P. GOMEZ CALLEJON P. CASIMIRO J. T. SANTOS P. SALITA DR. R. PAPA CALLEJON M. OCAMPO CALLEJON P. GOMEZ CALLEJON END 300 300 300 300 300 300 300 300 300 300 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
P. GUEVARRA
BULACAN
PAMPANGA
490
3330
R5
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186
P. HERRERA ST.
THROUGHOUT
300
3060
R5
P. M. GUERRERO
LA TORRE MAYHALIGUE
MAYHALIGUE END
490 490
3750 3750
R5 R5
P. ORTEGA ST.
THROUGHOUT
300
2750
R5
P. PATERNO
SOLIS BULACAN
BULACAN 19 DE JUNIO
350 350
2200 2200
R5 R5
P. RADA ST.
THROUGHOUT
300
3060
R5
P. SALITA (BO. OBRERO) MARULAS A. C. HERRERA G. SANTIAGO F. ROXAS P. DEL ROSARIO F. AGUILAR A. C. HERRERA G. SANTIAGO F. ROXAS P. DEL ROSARIO F. AGUILAR J. C. CRUZ 300 300 300 300 300 300 2000 2000 2000 2000 2000 2000 R5 R5 R5 R5 R5 R5
P. SORIANO ST.
THROUGHOUT
300
2000
R5
PACHECO
F. VARONA VELASQUEZ FRANCO
VELASQUEZ FRANCO JUAN LUNA
490 490 490
3750 3750 3750
R5 R5 R5
PACHECO ST.
THROUGHOUT
300
2500
R5
PADRA ALGUE
A. RIVERA
BALINTAWAK
1300
9950
C4
PADRE AGUIRRE
FOLGUERAS
YLAYA
1300
9950
C4
PADRE ALGUE
A. RIVERA F. M. GUERRERO NARRA J. A. SANTOS S. HAKBANG ALVARADO N. RIZAL
F. M. GUERRERO NARRA J. A. SANTOS S. HAKBANG ALVARADO N. RIZAL EST. MAGDALENA
1150 1150 1300 850 850 850 850
8800 8800 9950 8670 8670 8670 8670
C4 C4 C4 C4 C4 C4 C4
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187
PADRE HERRERA
TONDO FORESHORE STO. CRISTO C.PLANAS ILAYA ALBUQUERQUE M. CANO JUAN LUNA
STO. CRISTO C.PLANAS ILAYA ALBUQUERQUE M. CANO JUAN LUNA EST. DE LA REINA
1100 1100 1300 1150 1150 1150 1150
8420 8420 9940 9940 8420 8420 8420
C4 C4 C4 C4 C4 C4 C4
PADRE ORTEGA
TONDO FORESHORE FOLGUERAS
FOLGUERAS PLAZA LEON XIII
550 550
4000 4000
R5 R5
PADRE RADA
TONDO FORESHORE ELCANO STO. CRISTO BILBAO FOLGUERAS YLAYA ALBUQUERQUE
ALCARRO STO. CRISTO BILBAO FOLGUERAS YLAYA ALBUQUERQUE JUAN LUNA
1200 1400 2000 2000 2000 2000 2000
12240 12240 15000 15000 15000 15000 15000
C3 C3 C3 C3 C3 C3 C3
PAEZ
GRAL. LUKBAN
JUAN LUNA
350
2200
R5
PAG-ASA (CALLEJON)
JUAN LUNA
END
300
2000
R5
PAG-IBIG (CALLEJON)
JUAN LUNA
END
300
2000
R5
PAGAK
T. BUGALLON CORREGIDOR MORONG HERMOSA
CORREGIDOR MORONG HERMOSA ESTERO
360 360 360 360
2500 2500 2500 2500
R5 R5 R5 R5
PAGHANAPIN ST.
THROUGHOUT
300
2500
R5
PAHATE
EST. APOG BUENDIA RODRIGUEZ PINOY PAULINO
300 300 300 300 300
2000 2000 2000 2000 2000
R5 R5 R5 R5 R5
PAMPANGA
EST. S. APOG T. EARNSHAW
T. EARNSHAW S. DEL ROSARIO
420 420
2860 2860
R5 R5
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188
S. DEL ROSARIO R. FERNANDEZ ANGAT JUAN LUNA MRR CO. (OPEN) RIZAL AVE. EXTN. M. NATIVIDAD OROQUIETA AURORA BLVD. F. HUERTAS SULU P. GUEVARRA END
R. FERNANDEZ ANGAT JUAN LUNA MRR CO. (OPEN) RIZAL AVE. EXTN. M. NATIVIDAD OROQUIETA AURORA BLVD. F. HUERTAS SULU P. GUEVARRA END JUAN LUNA-END
420 420 420 420 700 700 700 560 560 560 560 560 490
2860 2860 2860 2860 7140 7140 7140 4000 4000 4000 4000 4000 3750
R5 R5 R5 R5 R5 R3 R3 R5 R5 R5 R5 R5 R5
PANDAY PIRA
TONDO FORESHORE TONDO FORESHORE VELASQUEZ YANGCO FRANCO
F. VARONA VELASQUEZ YANGCO FRANCO SANDE
420 420 420 420 420
3210 3210 3210 3210 3210
R5 R5 R5 R5 R5
PARAISO
TONDO FORESHORE F. VARONA
F. VARONA VELASQUEZ
300 300
2000 2000
R5 R5
PASTOR
EST. S. APOG RODRIGUEZ PINOY
RODRIGUEZ PINOY PAVERNE
300 300 300
2000 2000 2000
R5 R5 R5
PATRIA (BAY BLVD. SUBD.) EST. S. APOG BUENDIA RODRIGUEZ RIZAL PAULINO BUENDIA RODRIGUEZ RIZAL PAULINO ESTERO 380 380 380 380 380 2580 2580 2580 2580 2580 R5 R5 R5 R5 R5
PATRICIA
BENITA
CLEMENTE
300
2000
R5
PATRICIA SUBD.
END BENITA CLEMENTE
BENITA CLEMENTE JUAN LUNA
380 380 380
2860 2860 2860
R5 R5 R5
Copyright 1994-2009
189
PAULINO
AMPIOCO BALASAN NEPA BANAHAW SAN PEDRO ALABAT MODERNA SOFIA PATRIA MIRASOL KAWIT PASTOR ILAW
BALASAN NEPA BANAHAW SAN PEDRO ALABAT MODERNA SOFIA PATRIA MIRASOL KAWIT PASTOR ILAW EST. S. APOG
380 380 380 380 380 380 380 380 380 380 380 380 380
2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
PAVIA
QUESADA STA. MARIA FRANCO SANDE JUAN LUNA R. A. REYES
STA. MARIA FRANCO SANDE JUAN LUNA R. A. REYES ESTERO DE LA REINA
420 420 420 420 420 420
2860 2860 2860 2860 2860 2860
R5 R5 R5 R5 R5 R5
PAVIA ST.
THROUGHOUT
300
2500
R5
PENALOSA
TONDO FORESHORE F. VARONA VELASQUEZ FRANCO SANDE JUAN LUNA
F. VARONA VELASQUEZ FRANCO SANDE JUAN LUNA EST. DE LA REINA
320 320 320 320 320 320
2200 2200 2200 2200 2200 2200
R5 R5 R5 R5 R5 R5
PERLA
TONDO FORESHORE F. VARONA VELASQUEZ STA. MARIA FRANCO SANDE JUAN LUNA
F. VARONA VELASQUEZ STA. MARIA FRANCO SANDE JUAN LUNA DAGUPAN
460 460 460 460 460 460 460
3520 3520 3520 3520 3520 3520 3520
R5 R5 R5 R5 R5 R5 R5
PERLA ST.
F. VARONA END OF MLQ
END OF MLQ END
300 300
2500 2500
R5 R5
Copyright 1994-2009
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PILAPIL
TONDO FORESHORE F. VARONA VELASQUEZ STA. MARIA FRANCO SANDE JUAN LUNA
F. VARONA VELASQUEZ STA. MARIA FRANCO SANDE JUAN LUNA DAGUPAN
390 390 390 390 390 390 390
2650 2650 2650 2650 2650 2650 2650
R5 R5 R5 R5 R5 R5 R5
PILAPIL ST.
THROUGHOUT
300
2500
R5
PILAR (CALLEJON)
ENDAYA
BUCANEG
300
2000
R5
PILAR (MANUGUIT SUBD.) T. BUGALLON CORREGIDOR MORONG HERMOSA CORREGIDOR MORONG HERMOSA ESTERO MAYPAJO 310 310 310 310 2200 2200 2200 2200 R5 R5 R5 R5
PINOY
GUIDOTE SALONGA BELTRAN NAVA YOUNGER PAHATE AMPIOCO BALASAN NEPA BANAHAW SAN PEDRO ALABAT MODERNA SOFIA PATRIA MIRASOL KAWIT PASTOR ILAW
SALONGA BELTRAN NAVA YOUNGER PAHATE AMPIOCO BALASAN NEPA BANAHAW SAN PEDRO ALABAT MODERNA SOFIA PATRIA MIRASOL KAWIT PASTOR ILAW BUKID
320 320 320 320 320 320 320 320 320 320 320 320 320 320 320 320 320 320 320
2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
R5 R5
PITONG GATANG
TONDO FORESHORE
F. VARONA
300
2000
R5
Copyright 1994-2009
191
F. VARONA VELASQUEZ FRANCO
VELASQUEZ FRANCO SANDE
300 300 300
2000 2000 2000
R5 R5 R5
PLATA
INFANTA GAMBAN BUENDIA
320 320 320
2200 2200 2200
R5 R5 R5
PLAZA LEON XIII
ALL AROUND
1300
9950
C4
PRIMERO DE MAYO
SOLIS MOLAVE
MOLAVE CALOOCAN
320 320
2200 2200
R5 R5
PRUDENCIA
CORAL MALONG LINAMPAS R. ALMARIO J. BASA P. MERCADO GABRIELA ENDAYA ARQUEROS
MALONG LINAMPAS R. ALMARIO J. BASA P. MERCADO GABRIELA ENDAYA ARQUEROS TAYUMAN
300 300 300 300 300 300 390 390 390
2000 2000 2000 2000 2000 2000 2650 2650 2650
R5 R5 R5 R5 R5 R5 R5 R5 R5
QUESADA
PLAZA LEON XIII MORGA MORIONES CONCHA
MORGA MORIONES CONCHA PAVIA
600 600 400 400
4000 4000 2720 2720
R5 R5 R5 R5
QUEZON ST.
THROUGHOUT
350
2500
R5
QUIRICADA
A. RIVERA ESTERO J. A. SANTOS ALMEDA YACAL
ESTERO J. A. SANTOS ALMEDA YACAL EST. SAN LAZARO
490 490 490 490 490
3750 3750 3750 3750 3750
R5 R5 R5 R5 R5
QUIRINO ST.
THROUGHOUT
350
2500
R5
R-10 STREET (MARCA) AREA I, II, III 1600 12240 C3
Copyright 1994-2009
192
AREA I, II, III AREA IV AREA V
AREA IV AREA V LAND PROPOSED
1200 900 300
12240 9180 3060
C3 C4 C4
R. A. REYES
PAVIA
FAJARDO
300
2000
R5
R. ALMARIO (KULAMBO) PRUDENCIA G. PERFECTO G. PERFECTO DAGUPAN 420 420 2860 2860 R5 R5
R. FERNANDEZ (FEJOSERA SUBD.) END RAXABAGO ST. LOT RAXABAGO ST. LOT END 300 300 300 2580 2580 2580 R5 R5 R5
R. FERNANDEZ (JUAN LUNA SUBD.) END ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L V. DEL FIERE CALLEJON M CALLEJON N CALLEJON O CALLEJON P BULACAN CALLEJON 1 CALLEJON 2 CALLEJON 3 CALLEJON 4 CALLEJON 5 ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L V. DEL FIERE CALLEJON M CALLEJON N CALLEJON O CALLEJON P BULACAN CALLEJON 1 CALLEJON 2 CALLEJON 3 CALLEJON 4 CALLEJON 5 PAMPANGA 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
R. SIMON (CALLEJON)
JUAN LUNA
END
300
2000
R5
Copyright 1994-2009
193
RAXA MATANDA
YLAYA ALBUQUERQUE
ALBUQUERQUE JUAN LUNA
1450 1450
10000 10000
C4 C4
RAXABAGO (FEJOSERA SUBD.) BATO EXTN. R. FERNANDEZ ANGAT GEN. LUKBAN JUAN LUNA R. FERNANDEZ ANGAT GEN. LUKBAN JUAN LUNA END 300 300 300 300 300 3060 3060 3060 3060 3060 R2 R2 R2 R2 R2
RICAFORT
STA. MARIA FRANCO SANDE JUAN LUNA ELENA
FRANCO SANDE JUAN LUNA ELENA ESTERO DE LA REINA
390 390 390 390 390
2650 2650 2650 2650 2650
R5 R5 R5 R5 R5
RICARDO III
BENITA
CLEMENTE
300
2000
R5
RICARTE
P. M. GUERRERO
NARRA
1100
10000
C4
RIZAL AVE. EXTN.
TECSON BULACAN PAMPANGA AURORA BLVD. MT. SAMAT J. A. SANTOS HERMOSA T. TEODORO DR. R. PAPA
BULACAN PAMPANGA AURORA BLVD. MT. SAMAT J. A. SANTOS HERMOSA T. TEODORO DR. R. PAPA CITY LIMIT
1600 1600 1600 1400 1400 1400 1200 1200 1200
12240 12240 12240 10000 10000 10000 9180 9180 9180
C3 C3 C3 C4 C4 C4 C4 C4 C4
RIZAL ST.
THROUGHOUT
350
2500
R5
RODRIGUEZ (BAY BLVD. SUBD.) ESTERO VITAS PLAYA EDUQUE DAYAO H. LOPEZ GUIDOTE PLAYA EDUQUE DAYAO H. LOPEZ GUIDOTE SALONGA 350 420 420 420 420 420 2380 2860 2860 2860 2860 2860 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
194
SALONGA BELTRAN NAVA YOUNGER PAHATE AMPIOCO BALASAN NEPA BANAHAW SAN PEDRO ALABAT MODERNO SOFIA PATRIA MIRASOL KAWIT MIRASOL KAWIT ILAW PASTOR
BELTRAN NAVA YOUNGER PAHATE AMPIOCO BALASAN NEPA BANAHAW SAN PEDRO ALABAT MODERNO SOFIA PATRIA MIRASOL KAWIT MIRASOL KAWIT ILAW PASTOR END
420 420 420 420 420 420 420 420 420 420 420 420 420 420 420 420 380 380 380 380
2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
ROMAN (COMMONWEALTH) JULIANA TRINIDAD S. TABORA S. TABORA VISCAYA 300 300 2000 2000 R5 R5
ROMANA
F. VARONA VELASQUEZ
300 300
2000 2000
R5 R5
ROMUALDEZ ST.
THROUGHOUT
300
2000
R5
ROXAS ST.
THROUGHOUT
350
2500
R5
S. DE LOS SANTOS
DR. R. PAPA CALLEJON M. OCAMPO CALLEJON CALLEJON D. GOMEZ CALLEJON
CALLEJON M. OCAMPO CALLEJON CALLEJON D. GOMEZ CALLEJON M. GALIAN
300 300 300 300 300 300 300
2000 2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
195
S. DEL ROSARIO
H. LOPEZ CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L CALLEJON M CALLEJON N V. DEL FIERE CALLEJON O CALLEJON P BULACAN CALLEJON 1 CALLEJON 2 CALLEJON 3 CALLEJON 4 CALLEJON 5
CALLEJON C CALLEJON D ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L CALLEJON M CALLEJON N V. DEL FIERE CALLEJON O CALLEJON P BULACAN CALLEJON 1 CALLEJON 2 CALLEJON 3 CALLEJON 4 CALLEJON 5 PAMPANGA
500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 350 350 350 350 350 350
3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400 3400
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
SALONGA
BUENDIA RODRIGUEZ PINOY
300 300 300
2000 2000 2000
R5 R5 R5
SAMAL
DINALUPIHAN ORION
ORION RIZAL AVENUE
350 350
2380 2380
R5 R5
SAMPAGUITA (CALLEJON) TECSON OROQUIETA OROQUIETA M. HIZON 300 300 2000 2000 R5 R5
SAN FERMIN ST.
THROUGHOUT
300
2000
R5
SAN PATRICIO ST.
THROUGHOUT
300
2000
R5
Copyright 1994-2009
196
SAN PEDRO
BUENDIA RODRIGUEZ PINOY PAULINO END
350 350 350 350 350
2380 2380 2380 2380 2380
R5 R5 R5 R5 R5
SAN RAMON ST.
THROUGHOUT
300
2000
R5
SAN SEBASTIAN ST.
THROUGHOUT
300
2000
R5
SANDE
TONDO CHURCH MORGA MORIONES RICAFORT CONCHA AGUILA PAVIA PERLA CORAL NICODEMUS PACHECO NIJAGA PITONG GATANG PENALOSA PANDAY PIRA AMARLANHAGUI BALTAZAR CORCUERA DANDAN ESGUERRA FRANCISCO GERONA
MORGA MORIONES RICAFORT CONCHA AGUILA PAVIA PERLA CORAL NICODEMUS PACHECO NIJAGA PITONG GATANG PENALOSA PANDAY PIRA AMARLANHAGUI BALTAZAR CORCUERA DANDAN ESGUERRA FRANCISCO GERONA HERBOSA
1200 1200 900 900 900 900 750 750 750 750 750 750 750 750 750 750 750 900 900 900 900 900
9180 9180 7200 7200 7200 7200 7000 7650 7650 7650 7650 7650 7650 7650 7650 7650 7650 9180 9180 9180 9180 9180
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
SANDICO ST.
THROUGHOUT
300
2000
R5
SANTIAGO DE VERA
MORGA
MORIONES
560
4000
R5
SEVERO TABORA (C. W. SUBD.) MOLAVE NARRA NARRA ROMAN 300 300 2000 2000 R5 R5
Copyright 1994-2009
197
ROMAN MANUGUIT EXTN.
MANUGUIT EXTN. MARULAS
300 300
2000 2000
R5 R5
SEVILLA ST.
THROUGHOUT
300
2500
R5
SIAGU
PRUDENCIA
DAGUPAN
300
2000
R5
SILANGANAN (N. BALUT SUBD.) MALAYA BANAAG AT SIKAT 320 2200 R5
SIMEON DE JESUS (N. BALUT SUBD.) H. LOPEZ MALAYA J. L. ESCODA TALIBA MALAYA MALAYA J. L. ESCODA TALIBA MALAYA CITY LOPEZ 390 390 390 390 390 2650 2650 2650 2650 2650 R5 R5 R5 R5 R5
SIMON
F. VARONA VELASQUEZ
300 300
2000 2000
R5 R5
SOFIA
300 300 300
2000 2000 2000
R5 R5 R5
SOFRONIO HAKBANG
G. DEL PILAR ELEM. SCHOOL P. ALGAE LA TORRE MAYHALIGUE
ELEM. SCHOOL P. ALGAE LA TORRE MAYHALIGUE END
420 420 420 420 420
2860 2860 2860 2860 2860
R5 R5 R5 R5 R5
SOLIMAN
PLAZA LEON XIII N. ZAMORA
N. ZAMORA MORGA
560 560
4000 4000
R5 R5
SOLIS
JUAN LUNA DAGUPAN EXTN. CALOOCAN CALOOCAN PATERNO MOLAVE 19 DE JUNIO
DAGUPAN EXTN. CALOOCAN CALOOCAN PATERNO MOLAVE 19 DE JUNIO PRIMERO DE MAYO
600 600 600 600 600 600 600
6120 6120 6120 6120 6120 6120 6120
C4 C4 C4 C4 C4 C4 C4
Copyright 1994-2009
198
PRIMERO DE MAYO J.A. SANTOS DINALUPIHAN LICO PAMPANGA
J.A. SANTOS DINALUPIHAN LICO PAMPANGA CALLEJON 1,2 & 3
600 600 600 600 300
6120 6120 6120 6120 2000
C4 C4 C4 C4 R5
STA. MARIA
MORGA MORIONES RICAFORT CONCHA AGUILA PAVIA MEJORADA PERLA PILAPIL CORAL NICODEMUS PACHECO NIJAGA PITONG GATANG PENALOSA
MORIONES RICAFORT CONCHA AGUILA PAVIA MEJORADA PERLA PILAPIL CORAL NICODEMUS PACHECO NIJAGA PITONG GATANG PENALOSA PANDAY PIRA
450 450 450 450 450 450 450 420 420 420 420 420 420 420 420
3060 3060 3060 3060 3060 3060 3060 3200 3200 3200 3200 3200 3200 3200 3200
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
STO. CRISTO
CLARO M. RECTO ZARAGOSA P. RADA ZABALA MARIA PAYO P. HERRERA LAKANDULA
ZARAGOSA P. RADA ZABALA MARIA PAYO P. HERRERA LAKANDULA END
3000 2300 2300 1200 1200 1200 800
15000 14000 14000 12240 12240 12240 8160
C3 C3 C3 C3 C3 C3 C3
STO. CRISTO ST.
M. PAJO LAKANDULA MORGA M. JHONSTON HOSP.
LAKANDULA MORGA M. JHONSTON HOSP. CONCHA
800 600 450 450
4000 4000 4000 4000
R5 R5 R5 R5
STO. NIO
THROUGHOUT
300
2000
R5
T. EARNSHAW
H. LOPEZ CALLEJON CALLEJON D
CALLEJON CALLEJON D ANTIPOLO
550 550 550
4000 4000 4000
C5 C5 C5
Copyright 1994-2009
199
ANTIPOLO CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L (TECSON) V. DEL FIERRO CALLEJON N CALLEJON O CALLEJON P BULACAN CALLEJON 1 CALLEJON 2 CALLEJON 3 CALLEJON 4 CALLEJON 5
CALLEJON E CALLEJON F CALLEJON G CALLEJON H CAVITE CALLEJON I CALLEJON J CALLEJON K CALLEJON L (TECSON) V. DEL FIERRO CALLEJON N CALLEJON O CALLEJON P BULACAN CALLEJON 1 CALLEJON 2 CALLEJON 3 CALLEJON 4 CALLEJON 5 PAMPANGA
550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550 550
4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000 4000
C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5
T. ORTIZ
HERBOSA TAPURI AETA KAHANDING
TAPURI AETA KAHANDING END
380 380 380 380
2580 2580 2580 2580
R5 R5 R5 R5
TAHIMIK ST.
THROUGHOUT
END
300
2000
R5
TALIBA
S. DE JESUS GEN. V. LIM
GEN. V. LIM KALAKAL
350 350
2380 2380
R5 R5
TAMBACAN
F. VARONA VELASQUEZ
300 300
2580 2000
R5 R5
TAMBUNTING
RIZAL AVE. EXTN.
END
420
2860
R5
TAPURI
T. ORTIZ YANGCO
YANGCO TIOCO
300 300
2000 2000
R5 R5
TAYABAS
ROAD LOT
KATAMANAN
420
2860
R5
Copyright 1994-2009
200
KATAMANAN ST. LOT J.A. SANTOS ALMEDA
ST. LOT J.A. SANTOS ALMEDA EST. SAN LAZARO
560 560 560 560
4000 4000 4000 4000
R5 R5 R5 R5
TAYABAS EST. (FEJOSERA SUBD.) GEN. LUKBAN R. FERNANDEZ BATO GEN. LUKBAN R. FERNANDEZ BATO END ANGAT 300 300 300 300 2000 2000 2000 2000 R5 R5 R5 R5
TAYUMAN
JUAN LUNA G. PERFECTO DAGUPAN KATAMANAN A. RIVERA J.A. SANTOS ALMEDA
G. PERFECTO DAGUPAN KATAMANAN A. RIVERA J.A. SANTOS ALMEDA EST. SAN LAZARO
1050 1050 1200 1200 1200 1200 1200
8030 8030 9180 9180 9180 9180 9180
C4 C4 C4 C4 C4 C4 C4
TECSON (V. DEL FIERRO) J. LUNA SUBD EST. S. APOG GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO YANGCO BATO R. FERNANDEZ ANGAT JUAN LUNA TINDALO T. BUGALLON BALDWIN GAPAN T. EARNSHAW FIDEL S. DEL ROSARIO YANGCO BATO R. FERNANDEZ ANGAT JUAN LUNA TINDALO T. BUGALLON BALDWIN O'DONNEL 450 450 450 450 450 450 450 530 530 530 530 420 420 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 5000 4000 4000 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 R5 R5
TELLO
SANDE JUAN LUNA
JUAN LUNA EST. DELA REINA
390 390
2650 2650
R5 R5
TINDALO
EST. DE MAGDALENA BAMBANG
BAMBANG DEAD END
420 420
2860 2860
R5 R5
Copyright 1994-2009
201
DEAD END LAGUNA ANTIPOLO SOUTH ANTIPOLO NORTH CAVITE
LAGUNA ANTIPOLO SOUTH ANTIPOLO NORTH CAVITE TECSON
390 390 390 390 390
2650 2650 2650 2650 2650
R5 R5 R5 R5 R5
TIOCO
HERBOSA TAPURI AETA KAHANDING
TAPURI AETA KAHANDING END
390 390 390 390
2650 2650 2650 2650
R5 R5 R5 R5
TOMAS
BENITA
CLEMENTE
300
2000
R5
TONDO FORESHORE
JUAN LUNA
END
300
2000
R5
TONDO FORESHORE ( L.A. ) LANDS MEL ALCALDE 300 2000 R5
TORRES BUGALLON
ANTIPOLO NORTH MISERICORDIA CAVITE IPIL TECSON BAGAC LIMAY MOLAVE PILAR
MISERICORDIA CAVITE IPIL TECSON BAGAC LIMAY MOLAVE PILAR CALOOCAN
300 380 380 380 380 380 380 380 380
2000 2580 2580 2580 2580 2580 2580 3540 2580
R5 R5 R5 R5 R5 R5 R5 R5 R5
TORRES HIGH SCHOOL SUBD. (PCS-2888) ALL STREETS ROAD LOT 1 ROAD LOT 1 ROAD LOT 2 ROAD LOT 2 ROAD LOT 3 300 380 380 380 2000 2580 2580 2580 R5 R5 R5 R5
UGBO
F. VARONA VELASQUEZ
300 300
2000 2000
R5 R5
VELASQUEZ
PERLA PILAPIL
PILAPIL CORAL
380 380
2580 2580
R5 R5
Copyright 1994-2009
202
CORAL NICODEMUS PACHECO NIJAGA PITONG GATANG PENALOSA PANDAY PIRA AMARLANHAGUI BALTAZAR CORCUERA DANDAN ESGUERRA FRANCISCO GERONA HERBOSA CABANGIS D. NAVARRO INOCENCIO KAPULONG LALLANA MALVAR NEPOMUCENO OSORIO PARAISO ROMANA SIMON TAMBACAN UGBO UGBO
NICODEMUS PACHECO NIJAGA PITONG GATANG PENALOSA PANDAY PIRA AMARLANHAGUI BALTAZAR CORCUERA DANDAN ESGUERRA FRANCISCO GERONA HERBOSA CABANGIS D. NAVARRO INOCENCIO KAPULONG LALLANA MALVAR NEPOMUCENO OSORIO PARAISO ROMANA SIMON TAMBACAN UGBO END END
380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380 530 530 530 530 530 530 530
2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 4510 4510 4510 4510 4510 7000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 I
VISCAYA
ESTERO MAYPAJO MOLAVE (CLOSED) NARRA ROMAN
MOLAVE (CLOSED) NARRA ROMAN MARULAS
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
VITAS
UGBO
BRIDGE
350
3570
R5
WAGAS
ZARAGOSA LAKANDULA EST. MAGDALENA
LAKANDULA MORIONES BAMBANG
300 300 420
3060 3060 2860
R5 R5 R5
Copyright 1994-2009
203
BAMBANG QUIRICADA
QUIRICADA TAYABAS
420 420
2860 2860
R5 R5
YANGCO
PANDAY PIRA AMARLANHAGUI BALTAZAR CORCUERA DANDAN ESGUERRA FRANCISCO GERONA HERBOSA TAPURI ANTIPOLO CAVITE
AMARLANHAGUI BALTAZAR CORCUERA DANDAN ESGUERRA FRANCISCO GERONA HERBOSA TAPURI ANTIPOLO CAVITE TECSON
460 460 460 460 460 460 460 460 460 420 420 420
3520 3520 3520 3520 3520 3520 3520 3520 3520 2860 2860 2860
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
YLAYA
CLARO M. RECTO P. RADA P. AGUIRRE RAXA MATANDA PADRE HERRERA
P. RADA P. AGUIRRE RAXA MATANDA PADRE HERRERA LAKANDULA
3000 2300 2300 2300 1500
12900 10000 10000 10000 10000
C3 C4 C4 C4 C4
YOUNGER
ESTERO GAMBAN BUENDIA BUENDIA RODRIGUEZ PINOY
BUENDIA BUENDIA RODRIGUEZ PINOY ESTERO
380 380 380 380 380
2500 2500 2500 2500 2500
R5 R5 R5 R5 R5
ZABALA
TONDO FORESHORE STO. CRISTO
STO. CRISTO BILBAO
630 630
4000 4000
R5 R5
ZABALA ST.
ASUNCION
END
300
2750
R5
ZAMBALES
JUAN LUNA RAILROAD
RAILROAD P. HUERTAS
300 380
2580 2000
R5 R5
ZAMORA
TONDO FORESHORE
SOLIMAN
380
2580
R5
ZARAGOSA
TONDO FORESHORE ASUNCION
ASUNCION ELCANO
1080 1800
10000 14500
C4 C3
Copyright 1994-2009
204
ELCANO STO. CRISTO BILBAO
STO. CRISTO BILBAO C. PLANAS
2250 2250 1800
15000 15000 14500
C3 C3 C3
ZARAGOSA ST.
THROUGHOUT
700
5950
R4
STA. CRUZ DISTRICT

ZARAGOSA ST. THROUGHOUT 700 5950 R4
BAHAMA
ONGPIN
T. ALONZO
950
9790
R2
BERMUDA
ESPELETA
ONGPIN
950
9790
R2
BUSTOS
PZA. STA. CRUZ
RIZAL AVENUE
4800
20540
C2
C.M. RECTO
ESTERO SAN LAZARO T. ALONZO SAN FERNANDO MISERICORDIA F. TORRES RIZAL AVENUE CALERO EVANGELISTA
T. ALONZO SAN FERNANDO MISERICORDIA F. TORRES RIZAL AVENUE CALERO EVANGELISTA QUEZON BLVD.
4500 5000 5000 5000 5000 5000 5000 5000
30000 30000 30000 30000 30000 30000 30000 30000
C2 C2 C2 C2 C2 C2 C2 C2
CALERO
SOLER COMMANDANTE
COMMANDANTE C.M. RECTO
1200 1200
9180 9180
C4 C4
CARIDAD
PALMA
EVANGELISTA
1280
9790
C4
CARLOS PALANCA, SR. (ECHAGUE) PLAZA COITI HELIOS ISLA DE ROMERO HELIOS ISLA DE ROMERO EST. CEGADO 8600 8600 8600 25000 25000 25000 C2 C2 C2
Copyright 1994-2009
205
EST. CEGADO P. GOMEZ CHICA VILLALOBOS F. DUCOS
P. GOMEZ CHICA VILLALOBOS F. DUCOS QUEZON BLVD.
8600 8100 8100 8100 8100
25000 25000 25000 25000 25000
C2 C2 C2 C2 C2
CARRIEDO
RIZAL AVENUE E. CEGADO SALES P. COMES PLATERIAS PALMA
E. CEGADO SALES P. COMES PLATERIAS PALMA EVANGELISTA
9700 9700 9700 9700 9700 9700
31710 31710 31710 31710 31710 31710
C1 C1 C1 C1 C1 C1
CHICA
ISLA DE ROMERO
ECHAGUE
3250
15140
C3
COMMANDANTE
CALERO
EVANGELISTA
960
7340
C4
DELA FE
EVANGELISTA
QUEZON BLVD.
960
9790
R2
ESPELETE
EST. SAN LAZARO GANDARA T. ALONZO BERMUDA
GANDARA T. ALONZO BERMUDA MISERICORDIA
2000 2000 2000 2000
13600 13600 13600 13600
C3 C3 C3 C3
ESPERANZA
EVANGELISTA
QUEZON BLVD.
960
9790
R2
ESTERO CEGADO
ECHAGUE CARRIEDO P. PATERNO
CARRIEDO P. PATERNO RONQUILLO
6400 5200 4500
27520 22860 19350
C2 C2 C3
EVANGELISTA
CARRIEDO P. PATERNO RONQUILLO RAON DELA FE ESPERANZA PORVENIR FLORANTE SOLER
P. PATERNO RONQUILLO RAON DELA FE ESPERANZA PORVENIR FLORANTE SOLER C.M. RECTO
5860 4800 4360 3500 3500 3500 3500 4300 4300
25200 20640 18750 15310 15050 15050 15050 18490 18750
C2 C2 C3 C3 C3 C3 C3 C3 C3
Copyright 1994-2009
206
DE LA FE
EVANGELISTA
QUEZON BLVD.
960
9790
R2
FERNANDEZ
ONGPIN KIPUJA
KIPUJA ZACATEROS
960 960
9790 9790
C4 C4
FLORANTE
EVANGELISTA
END
960
6120
R4
FLORENTINO TORRES
RONQUILLO RONQUILLO PIO KATUBUAN SOLER
RAON PIO KATUBUAN SOLER C.M. RECTO
2200 2200 2200 2200 3000
8840 10200 10200 10200 13800
C4 C4 C4 C4 C3
GANDARA
EST. DELA REINA ESPELETA ONGPIN
ESPELETA ONGPIN EST. SAN LAZARO
3500 3500 3500
22440 22440 22440
C2 C2 C2
GERMINAL
RIZAL AVENUE TRINIDAD
TRINIDAD MABOLO
960 960
6120 6120
R4 R4
HELIOS
C. PALANCA, SR.
END
2240
10710
C4
ISLA DE ROMERO
C. PALANCA, SR. C. PALANCA, SR.
CHICA END
2000 2000
9560 9560
C4 C4
KATUBUSAN (CALLEJON) RIZAL AVENUE F. TORRES 2880 13780 C3
KIPUJA
T. ALONZO
FERNANDEZ
950
3790
C5
FERNANDEZ
ZACATEROS KIPUJA
KIPUJA ZACATEROS
960 960
9790 9790
C4 C4
MABOLO
SOLER GERMINAL
GERMINAL END
960 960
9790 9790
C4 C4
MC ARTHUR BRIDGE
BOTH SIDES
4100
31370
C1
MISERICORDIA (T. MAPUA) T. PINPIN ESPELETA 2000 13600 C3
Copyright 1994-2009
207
ESPELETA OBANDO PILARICA ONGPIN SOLER
OBANDO PILARICA ONGPIN SOLER C.M. RECTO
2000 2000 2000 2000 2700
13600 13600 13600 13600 13770
C3 C3 C3 C3 C3
OBANDO
MISERICORDIA (T. MAPUA)
END
960
7340
C4
ONGPIN
EST. SAN LAZARO GANDARA BAHAMA T. ALONZO BERMUDA FERNANDEZ (MISERICORDIA) T. MAPUA TAMBACAN (RAON) G. PUYAT
GANDARA BAHAMA T. ALONZO BERMUDA FERNANDEZ (MISERICORDIA) T. M TAMBACAN (RAON) G. PUYAT PZA. STA. CURZ
4300 4300 4300 4300 4300 4300 3800 3800 3800
20640 20640 20640 20640 20640 20640 20640 20640 20640
C2 C2 C2 C2 C2 C2 C2 C2 C2
OROZCO
P. DUCOS CHICA
CHICA ECHAGUE (C. PALANCA)
2500 3000
13600 15300
C3 C3
P. DUCOS
PASIG RIVER OROZCO
OROZCO C. PALANCA, SR.
3500 4000
15050 17200
C3 C3
P. GOMEZ
C. PALANCA, SR. R. HIDALGO CARRIEDO P. PATERNO RONQUILLO
R. HIDALGO CARRIEDO P. PATERNO RONQUILLO RAON
4500 4500 3500 3000 3000
19350 19350 15050 20400 20400
C3 C3 C3 C2 C2
P. PATERNO
RIZAL AVENUE EST. CEGADO SALES P. GOMEZ PLATERIAS PALMA EVANGELISTA
EST. CEGADO SALES P. GOMEZ PLATERIAS PALMA EVANGELISTA QUEZON BLVD.
3000 3000 3000 3400 4000 4300 4800
15300 15300 15300 17200 17200 18490 20640
C3 C3 C3 C3 C3 C3 C2
P. GOMEZ
CARRIEDO P. PATERNO
P. PATERNO RONQUILLO
3500 3000
15050 20400
C3 C2
Copyright 1994-2009
208
RONQUILLO
RAON
3000
20400
C2
P. PATERNO
RIZAL AVE. EST. CEGADO SALES P. GOMEZ PLATERIAS PALMA EVANGELISTA
EST. CEGADO SALES P. GOMEZ PLATERIAS PALMA EVANGELISTA QUEZON BLVD.
3000 3000 3000 3400 4000 4300 4800
15300 15300 15300 17200 17200 18490 20640
C3 C3 C3 C3 C3 C3 C2
PALMA
R. HIDALGO CARRIEDO CARIDAD
CARRIEDO CARIDAD P. PATERNO
2000 2000 2000
13600 13600 13600
C3 C3 C3
PILARICA
MISERICORDIA
END
800
8160
C4
PIO (CALLEJON)
MISERICORDIA
F. TORRES
960
9530
C4
PLATERIAS PLAZA COITI (LACSON)
CARRIEDO
P. PATERNO ALL AROUND
2000 8600
13600 36980
C3 C1
PLAZA MIRANDA
ALL AROUND
9700
41710
C1
PLAZA STA. CRUZ
8600
36980
C1
PORVENIR (CALLEJON)
EVANGELISTA
ESPERANZA
960
9790
P2
PROTACIO
EVANGELISTA
END
960
9530
C4
QUEZON BLVD.
C. PALANCA, SR. PZA. MIRANDA P. PATERNO ESON DELA FE ESPERANZA SOLER
PZA. MIRANDA P. PATERNO ESON DELA FE ESPERANZA SOLER C.M. RECTO
8160 8160 7680 7200 6800 6800 6800
30000 30000 30000 30000 30000 30000 30000
C2 C2 C2 C2 C2 C2 C2
R. HIDALGO
P. GOMEZ PALMA
PALMA PZA. MIRANDA
4500 4500
18920 19350
C3 C3
Copyright 1994-2009
209
RIZAL AVENUE
C. PALANCA, SR. CARRIEDO BUSTOS P. PATERNO RONQUILLO RAON
CARRIEDO BUSTOS P. PATERNO RONQUILLO RAON KATUBUSAN
9440 9440 9440 9440 8640 8640
30000 30000 30000 30000 30000 30000
C2 C2 C2 C2 C2 C2
SALES
CARRIEDO P. PATERNO RONQUILLO RAON
P. PATERNO RONQUILLO RAON SOLER
2600 2200 2000 2000
15900 13600 13600 13600
C3 C3 C3 C3
SAN FERNANDO
SOLER
C.M. RECTO
3000
15300
C3
SOLER
EST. SAN LAZARO T. ALONZO SAN FERNANDO MISERICORDIA F. TORRES RIZAL AVENUE TRINIDAD MABOLO CALERO SALES
T. ALONZO SAN FERNANDO MISERICORDIA F. TORRES RIZAL AVENUE TRINIDAD MABOLO CALERO SALES EVANGELISTA
4300 4300 4300 4300 3200 3200 3200 3200 3200 3200
18490 18490 18060 18490 16320 16320 16320 16320 16320 16320
C3 C3 C3 C3 C3 C3 C3 C3 C3 C3
T. ALONZO
TETUAN ESPELETA BAHAMA ONGPIN KIPUJA ZACATEROS SOLER
ESPELETA BAHAMA ONGPIN KIPUJA ZACATEROS SOLER C.M. RECTO
2600 3000 3500 3500 3500 4300 3240
2600 3000 3500 3500 3500 4300 3240
C3 C3 C3 C3 C3 C3 C3
TAMBACAN
TETUAN
ONGPIN
1600
12240
C3
TEMPLANZA
END
950
7340
C4
TENIENTE (CALLEJON) EVANGELISTA END 950 7340 C4
Copyright 1994-2009
210
TETUAN
GANDARA T. ALONZO YABANA MISERICORDIA TAMBACAN
T. ALONZO YABANA MISERICORDIA TAMBACAN PZA. STA. CRUZ
2560 2560 2560 4300 4300
12750 15060 15060 18490 18490
C3 C3 C3 C3 C3
TRINIDAD
RONQUILLO RAON GERMINAL
RAON GERMINAL SOLER
1440 1440 1440
10710 10710 10710
C4 C4 C4
V. REYES (CALLEJON)
F. TORRES
RAON
1440
11020
C4
VILLALOBOS
C. PALANCA, SR.
R. HIDALGO
9640
37150
C1
YEBANA
TETUAN
ESPELETA
960
7340
C4
ZACATEROS
EST. SAN LAZARO T. ALONZO FERNANDEZ
T. ALONZO FERNANDEZ END
1600 1600 1600
12240 12240 12240
C3 C3 C3
SAN LAZARO DISTRICT

ALVARES ANDALUCIA MILAGROS ALIMBAS P. GUEVERRA SULU F. HUERTAS M. HIZON M. NATIVIDAD RIZAL AVENUE ANACLETO T. MAPUA (MISERICORDIA) MAKATA S. REYES
MILAGROS ALIMBAS P. GUEVERRA SULU F. HUERTAS M. HIZON M. NATIVIDAD RIZAL AVENUE ANACLETO T. MAPUA (MISERICORDIA) MAKATA S. REYES IPIL
700 700 700 700 700 700 700 700 700 700 700 700 700
5950 5950 5950 5950 5950 5950 5950 5950 5950 5950 5950 5950 5950
R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4
211
ANACLETO
LOPE DE VEGA ALVARES J. FUGASO MAYHALIGUE REQUESENA BAMBANG CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO
ALVARES J. FUGASO MAYHALIGUE REQUESENA BAMBANG CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO CAVITE
630 630 630 630 630 520 520 520 520 520 520
5360 5360 5360 5360 5360 5360 5360 5360 5360 5360 5360
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
ANDRADE
ANTIPOLO TIAGO
TIAGO END
520 520
3980 3980
R5 R5
ANTIPOLO (NORTHSIDE) ISAGANI ANDRADE L. RIVERA KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA RIZAL AVENUE T. BUGALLON T. MAPUA (MISERICORDIA) MAKATA S. REYES (O'DONNELL) BALWIN IPIL TINDALO ANDRADE L. RIVERA KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA RIZAL AVENUE T. BUGALLON T. MAPUA (MISERICORDIA) MAKATA S. REYES (O'DONNELL) BALWIN IPIL TINDALO J.A. SANTOS 520 590 590 590 590 730 940 940 940 730 730 730 730 630 630 630 630 5020 5020 5020 5020 5020 6020 7190 7190 7190 7190 7190 7190 7190 5360 5360 5360 5360 R5 R5 R5 R5 R5 R4 C4 C4 C4 C4 C4 C4 C4 R5 R5 R5 R5
ANTIPOLO (SOUTH SIDE) L. RIVERA KALIMBAS P. GUEVARRA SULU KALIMBAS P. GUEVARRA SULU F. HUERTAS 520 520 520 520
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F. HUERTAS OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL
OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL EST. DE SAN LAZARO
APITONG
TAYUMAN
END
420
4280
R5
AURORA BLVD.
ELIAS ISAGANI TECSON L. RIVERA KALIMBAS P. GUEVARRA
ISAGANI TECSON L. RIVERA KALIMBAS P. GUEVARRA BULACAN
910 910 910 910 910 910
6960 6960 6960 6960 6960 6960
C4 C4 C4 C4 C4 C4
BALDWIN
ANTIPOLO CAVITE
CAVITE TECSON
420 420
2860 2860
R5 R5
BAMBANG
MILAGROS KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL
KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL EST. SAN LAZARO
1050 1050 1050 940 940 1600 1600 1600 1600 1400 1400 1400 1400
10710 10710 10710 10710 10710 12420 12420 12420 12420 12420 12420 12420 12420
R2 R2 R2 R2 R2 R2 C3 C3 C3 C3 C3 C3 C3
BATANGAS
F. HUERTAS M. HIZON OROQUIETA
M. HIZON ORORQUIETA M. NATIVIDAD
700 700 700
7140 7140 7140
R4 R4 R4
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M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL
RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL EST. SAN LAZARO
700 700 700 700 700 700 700 700
7140 7140 7140 7140 7140 7140 7140 7140
C4 C4 C4 C4 C4 C4 C4 C4
BLUMENTRITT
RIZAL AVENUE M. NATIVIDAD OROQUIETA M. HIZON F. HUERTAS SULU P. GUEVARRA KALIMBAS L. RIVERA
M. NATIVIDAD OROQUIETA M. HIZON F. HUERTAS SULU P. GUEVARRA KALIMBAS L. RIVERA AURORA BLVD.
2380 2380 1680 1680 1680 1680 1260 1260 1260
12140 12140 11420 11420 11420 11420 9640 9640 9640
C3 C3 C4 C4 C4 C4 C4 C4 C4
BOLINAO
CAMARINES TAYABAS
TAYABAS GEN. DIOKNO
520 520
5300 5300
R5 R5
BULACAN
L. RIVERA KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD
KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE
520 520 630 630 630 630 630 630
5300 5300 5300 5300 5300 5300 5300 5300
R5 R5 R5 R5 R5 R5 R5 R5
C.M. RECTO (AZCARRAGA) EST. DE SAN LAZARO C.M. RECTO T. ALONZO O'DONNELL MISERICORDIA RIZAL AVENUE OROQUIETA EVANGELISTA C.M. RECTO T. ALONZO O'DONNELL MISERICORDIA RIZAL AVENUE ORORQUIETA EVANGELISTA QUEZON BLVD. 4200 4200 4200 4900 4900 4900 4900 4900 30000 30000 30000 30000 30000 30000 30000 30000 R5 R5 R5 R5 R5 R5 R5 R5
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CAMARINES
END F. HUERTAS M. HIZON OROQUIETA RIZAL AVENUE ANACLETO T. MAPUA (MISERICORDIA) MAKATA S. REYES KUSANG LOOB IPIL ILUSTRE ESCALER BOLINAO
F. HUERTAS M. HIZON OROQUIETA RIZAL AVENUE ANACLETO T. MAPUA (MISERICORDIA) MAKAT S. REYES (O'DONNELL) KUSANG LOOB IPIL ILUSTRE ESCALER BOLINAO EST. SAN LAZARO
630 630 630 630 630 630 630 630 630 630 630 630 630 630
6430 6430 6430 6430 6430 5350 5350 5350 5350 5350 5350 5350 5350 5350
R4 R4 R4 R4 R4 R5 R5 R5 R5 R5 R5 R5 R5 R5
CAVITE
KARAPATAN ELIAS ISAGANI ANDRADE L. RIVERA KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL
ELIAS ISAGANI ANDRADE L. RIVERA KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON ORORQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL IPIL
630 630 630 630 630 630 630 700 700 700 700 700 630 630 630 630 630
6430 6430 6430 6430 6430 6430 6430 6430 7140 7140 7140 7140 5360 5360 5360 5360 5360
R5 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 R4 R4 R4 R4 R4
DAPDAP
EST. SAN LAZARO
TAYUMAN
490
3750
R4
DIRSET ZURBARAN (V. FUGOSO) DISPLAY DISPLAY 700 7140 R5
DOROTEO JOSE
OROQUIETA
M. NATIVIDAD
2400
16320
C3
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M. NATIVIDAD RIZAL AVENUE MISERICORDIA O'DONNELL KUSANG LOB T. ALONZO
RIZAL AVENUE MISERICORDIA O'DONNELL KUSANG LOOB T. ALONZO EST. SAN LAZARO
2400 2800 2400 2100 1600 1400
16320 16320 16320 14280 10880 10710
C3 C3 C3 C3 C4 C4
ELIAS
CAVITE
AURORA BLVD.
490
3750
R5
ERIBERTO REMEGIO
ANDALUCIA ANDALUCIA KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKAT O'DONNELL
OROQUIETA KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL EST. SAN LAZARO
980 980 980 980 980 980 980 980 980 980 700 700 700
10000 10000 10000 10000 10000 10000 10000 10000 10000 10000 5950 5950 5950
R2 R2 R2 R2 R2 R2 R2 R2 R2 R2 R4 R4 R4
ESCALER
CAMARINES TAYABAS
TAYABAS GEN. DIOKNO
490 490
3750 3750
R5 R5
FELIX HUERTAS
L. DE VEGA SURBARAN MAYHALIGUE REQUESONA BAMBANG ALVARES QUIRICADA SAN LAZARO MALABON TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA
ZURBARAN MAYHALIGUE REQUESONA BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO
1400 1400 1300 1300 1260 800 800 800 800 700 700 700 700 700
14280 14280 13260 13260 12240 8160 6800 6800 6800 5950 5950 5950 5950 5950
R2 R2 R2 R2 R2 R3 R4 R4 R4 R4 R4 R4 R4 R4
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ANTIPOLO BLUMENTRITT CAVITE TECSON BULACAN AURORA BLVD. PAMPANGA
BLUMENTRITT CAVITE TECSON BULACAN AURORA BLVD. PAMPANGA ZAMBALES
910 910 700 700 700 700 700
9280 9280 7140 5950 5950 5950 5950
R2 R2 R4 R4 R4 R4 R4
GEN DIOKNO
IPIL ILUSTRE ESCALER BOLINAO
ILUSTRE ESCALER BOLINAO EST. SAN LAZARO
490 490 490 490
5000 5000 5000 5000
R5 R5 R5 R5
ILUSTRE
CAMARINES TAYABAS
TAYABAS GEN. DIOKNO
490 490
5000 5000
R5 R5
IPIL
ALVAREZ QUIRICADA CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO
QUIRICADA CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO CAVITE
630 630 630 630 630 630 630
5360 5360 5360 5360 5360 5360 5360
R5 R5 R5 R5 R5 R5 R5
KALIMBAS
REQUESENS BAMBANG ALVAREZ QUIRICADA CAVITE AURORA BLVD.
BAMBANG ALVAREZ QUIRICADA CAVITE AURORA BLVD. END
490 420 420 420 420 420
4170 4280 4280 4280 4280 4280
R5 R5 R5 R5 R5 R5
KUSANG LOOB
END DOROTEO JOSE L. DE VEGA ZURBARAN MAYHALIGUE CAMARINES TAYUMAN TAYUMAN LAGUNA
DOROTEO JOSE L. DE VEGA ZURBARAN MAYHALIGUE CAMARINES TAYUMAN BATANGAS LAGUNA ANTIPOLO
490 490 490 490 490 490 490 490 490
3750 4170 4170 4170 4170 4170 4170 4170 4170
R5 R5 R5 R5 R5 R5 R5 R5 R5
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217
LAGUNA
F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKAT O'DONNELL KUSANG LOOB IPIL
M. HIZON ORORQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL EST. SAN LAZARO
700 700 700 700 630 630 630 630 630 630 630
5950 5950 5950 5950 5360 5360 5360 5360 5360 5360 5360
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
LEONOR RIVERA
ANTIPOLO CAVITE BLUMENTRITT TECSON AURORA BLVD.
CAVITE BLUMENTRITT TECSON AURORA BLVD. END
700 700 630 630 630
5050 5050 5360 5360 5360
C5 C5 C5 R5 R5
LICO
RIZAL AVENUE
TECSON
700
5950
R4
LOPE DE VEGA
F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB T. ALONZO
M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB T. ALONZO EST. SAN LAZARO
1220 1220 1220 1220 1220 1220 1000 1000 900 900 900
9500 9500 9500 9500 9500 9500 8750 8750 8750 8750 8750
C4 C4 C4 C4 C4 C4 R3 R3 R3 R3 R3
M. HIZON
LOPE DE VEGA ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA
ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO
560 560 490 490 490 490 490
5710 5710 5000 5000 5000 5000 5000
R4 R4 R4 R4 R4 R4 R4
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SAN LAZARO MALABON TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO BLUMENTRITT CAVITE TECSON
MALABON TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO BLUMENTRITT CAVITE TECSON BULACAN
490 490 490 490 490 490 490 560 560 560 560
5000 5000 5000 5000 5000 5000 5000 5710 5710 5710 5710
R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4
M. NATIVIDAD
DOROTEO JOSE METHODIST CHURCH ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO CAVITE
METHODIST CHURCH ZURBARAB MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO CAVITE V. DEL FIERO (TECSON)
800 800 800 800 800 800 600 600 600 600 600 560 560 560 560 560 560
8160 8160 8160 8160 8160 8160 6120 6120 6120 6120 6120 5710 5710 5710 5710 5710 5710
MAKATA
LOPE DE VEGA ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ CAMARINES TAYABAS BATANGAS LAGUNA
ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO
490 490 490 490 490 420 420 420 420 420
3750 3750 3750 3750 3750 3210 3210 3210 3210 3210
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
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ANTIPOLO
T. BUGALLON
420
3210
R5
MALABON
P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD
SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE
700 700 700 700 700 700
5950 5950 5950 5950 5950 5950
R4 R4 R4 R4 R4 R4
MAYHALIGUE
P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD ANACLETO MISERICORDIA MAKATA O;DONNELL KUSANG LOOB
SULU F. HUERTAS OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB EST. SAN LAZARO
840 840 840 900 900 900 900 800 800 800 800
8570 8570 9180 9180 9180 9180 9180 6800 6800 6800 6800
R3 R3 R2 R2 R2 R2 R2 R4 R4 R4 R4
MILAGROS
BAMBANG ALVAREZ
ALVAREZ MALABON
800 800
6120 6120
R4 R4
MISERICORDIA (T. MAPUA) C.M. RECTO DOROTEO JOSE L. DE VEGA ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO T. BUGALLON CAVITE DOROTEO JOSE L. DE VEGA ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO T. BUGALLON CAVITE TECSON 2100 2100 1260 1080 1080 1080 980 980 980 980 980 980 700 700 700 14500 14500 11500 11020 11020 11020 10000 10000 10000 10000 10000 10000 7140 7140 7140 C3 C3 C4 C3 C3 C3 C3 R2 R2 C4 C4 C4 C4 C4 R2
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TECSON
PAMPANGA
700
7140
R2
NORTE
C.M. RECTO
DOROTEO JOSE
1300
9950
C4
O'DONNELL (S. REYES)
C.M. RECTO LOPE DE VEGA ZURBARAN (V. FUGOSO) MAYHALIGUE ALVAREZ CAMARINES TAYABAS BATANGAS LAGUNA CAVITE C.M. RECTO DOROTEO JOSE C.M. RECTO BAMBANG
LOPE DE VEGA ZURBARAN (V. FUGOSO) MAYHALIGUE ALVAREZ CAMARINES TAYABAS BATANGAS LAGUNA CAVITE V. DEL FIERRE DOROTEO JOSE E. REMIGIO C.M. RECTO ANTIPOLO
1680 1200 1200 1200 700 700 700 700 700 700 1680 1200 1200 700
11420 9180 9180 9180 5950 5950 5950 5950 5950 5950 11420 9180 9180 5950
C4 C4 C4 R3 R4 R4 R4 R4 R4 R4 C4 C4 C4 R4
OROQUIETA
C.M. RECTO DOROTEO JOSE LOPE DE VEGA ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO BLUMENTRITT CAVITE V. DEL FIERO BULACAN
DOROTEO JOSE LOPE DE VEGA ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO BLUMENTRITT CAVITE V. DEL FIERO BULACAN END
2520 2100 1360 1360 1360 1360 1260 1000 1000 910 910 910 910 910 910 1120 1120 1120 840 840 840
17140 14280 13870 13870 13870 13870 12850 10200 10200 9280 9280 9280 9280 9280 9280 11420 11420 11420 8570 8570 8570
C3 C3 C3 R2 R2 R2 R2 R2 R2 C4 C4 C4 R2 R2 R2 C4 C4 C4 R3 R3 R3
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PEDRO GUEVARRA
LOPE DE VEGA ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN CAVITE V. DEL FIERRO BULACAN
ZURBARAN MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN CAVITE V. DEL FIERO BULACAN PAMPANGA
1680 1680 1000 1000 980 840 840 840 840 840 840 700 700
11420 11420 10200 10200 1000 8750 8750 8750 8750 8750 8750 5950 5950
C4 C4 R2 R2 R2 R3 R3 R3 R3 R3 R3 R4 R4
Q. BLVD.
C.M. RECTO ZURBARAN
ZURBARAN C. LERMA
3000 3000
30000 30000
C2 C2
QUIRICADA
KALIMABAS P. GUEVARRA SULU F. HUERTAS OROQUIETA M. NATIVIDAD RIZAL AVENUE IPIL EST. SAN LAZARO
P. GUEVARRA SULU F. HUERTAS OROQUIETA M. NATIVIDAD RIZAL AVENUE IPIL EST. SAN LAZARO M. HIZON
800 800 800 800 800 800 800 800 800
6800 6800 6800 6800 6800 6800 6800 6800 6800
R4 R4 R4 R4 R4 R4 R4 R4 R4
RIZAL AVENUE
C.M. RECTO DOROTEO JOSE LOPE DE VEGA ZURBARAN MAYHALIGUE REQUESENS BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN
DOROTEO JOSE LOPE DE VEGA ZURBARAN MAYHALIGUE REQUESENS BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN CAMARINES
4900 4300 3920 3920 3640 3640 2520 2520 2520 2520 2100 2100
25000 25000 25000 25000 25000 25000 25000 25000 25000 25000 21420 21420
C2 C2 C2 C2 C2 C2 C2 C2 C2 C2 C2 C2
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CAMARINES TAYABAS BATANGAS LAGUNA ANTIPOLO CAVITE
TAYABAS BATANGAS LAGUNA ANTIPOLO CAVITE TECSON
2100 2100 2100 2100 2100 2100
21420 21420 21420 21420 21420 21420
C2 C2 C2 C2 C2 C2
SAN LAZARO
KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD
P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE
800 800 800 800 800 800 800
7250 7250 7250 7250 7250 7250 7250
R4 R4 R4 R4 R4 R4 R4
SULU
LOPE DE VEGA V. FUGOSO (ZURBARAN) MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN ANTIPOLO BLUMENTRITT TECSON BULACAN
V. FUGOSO MAYHALIGUE E. REMIGIO BAMBANG ALVAREZ QUIRICADA SAN LAZARO MALABON TAYUMAN ANTIPOLO BLUMENTRITT TECSON BULACAN END
700 700 490 490 490 490 490 490 490 490 490 490 490 490
5950 5950 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750
R4 R4 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
T. ALONZO
C.M. RECTO DOROTEO JOSE LOPE DE VEGA
DOROTEO JOSE LOPE DE VEGA ZURBARAN
2800 2000 1600
19040 13600 12240
C3 C3 C3
TAYABAS
MLA. JOCKEY CLUB F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE
F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO
800 800 800 800 800 800
7250 7250 7250 7250 7250 7250
R4 R4 R4 R4 R4 R4
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ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL ILUSTRE ESCALER BOLINAO
MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL ILUSTRE ESCALER BOLINAO EST. SAN LAZARO
800 700 700 700 700 700 700 700 700
7250 6800 6800 6800 6800 6800 6800 6800 6800
R4 R4 R4 R4 R4 R4 R4 R4 C3
TAYUMAN
SULU P. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL
P. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB IPIL EST. SAN LAZARO
1260 1260 1260 1260 1260 1260 1260 1120 1120 1120 1120 1120
1250 1250 1250 12500 12500 12500 12500 11420 11420 11420 11420 11420
C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3
TECSON
AURORA BLVD. LEONOR RIVERA KALIMBAS P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD
LEONOR RIVERA KALIMBAS P. GUEVERRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE
560 560 560 560 560 700 700 700 700
4280 4280 4280 4280 4280 5950 5950 5950 5950
R5 R5 R5 R5 R5 R4 R4 R4 R4
TORRES BUGALLON
ANTIPOLO MISERICORDIA MAKATA O'DONNELL BALDWIN
MISERICORDIA MAKATA O'DONNELL BALDWIN IPIL
560 560 560 560 560
5710 5710 5710 5710 5710
C5 R4 R4 R4 R4
ZURBARAN (V. FUGOSO)
ANDALUCIA
P. GUEVARRA
2800
19040
C3
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224
P. GUEVARRA SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB T. ALONZO
SULU F. HUERTAS M. HIZON OROQUIETA M. NATIVIDAD RIZAL AVENUE ANACLETO MISERICORDIA MAKATA O'DONNELL KUSANG LOOB T. ALONZO EST. SAN LAZARO
2800 2800 2100 2100 2100 2100 10400 10400 1000 1000 1000 1000 980
19040 14280 14280 14280 14280 14280 14280 14280 10200 10200 10200 10200 10000
C3 C3 C3 C3 C3 C3 R2 R2 R2 R2 R2 R2 R2
SAMPALOC DISTRICT
A. BONIFACIO IBARRA IBARRA BLUMENTRITT 300 300 2040 2040 R5 R5
A. MACEDA (WASHINGTON AVE.) MATIMYAS S.H. LOYOLA ESPAA P. FLORENTINO P. MARGAL DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA MAKILING S.H. LOYOLA ESPAA P. FLORENTINO P. MARGAL DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA MAKILING DIMASALANG 490 490 590 590 590 590 590 590 590 590 590 5000 5000 6000 6000 6000 6000 6000 6000 6000 6000 6000 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
A. MENDOZA (ANDALUCIA) TERESA END 420 3000 R5
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225
ACIETE
NAGTAHAN
VALENCIA
420
2860
R5
ADELINA
ESPANA I. DELOS REYES J. BARLIN
I. DELOS REYES J. BARLIN END
560 560 560
4280 4280 4280
R5 R5 R5
AGHAM
DUPIL
V. MAPA
420
3000
R5
ALBINA (ST. LOT NO. 3)
OLD STA. MESA ALBINA TUASON
ALBINA TUASON LOTS 1 TO 6 (CLOSED)
420 300
3000 2500
R5 R5
ALCANTARA
LIPA
ISABEL-GOV. FORBES
350
2680
R5
ALEGRIA
MAGSAYSAY BLVD.
LIGAYA
490
4000
R5
ALEX
MATIMYAS BLUMENTRITT
BLUMENTRITT END
300 300
2500 2500
R5 R5
ALFREDO
DAPITAN LAONG LAAN
LAONG LAAN MARIA CLARA
490 490
4000 4000
R5 R5
ALGECIRAS
AREVALO G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO S. LOYOLA ESPANA P. FLORENTINO PIY MARGAL DAPITAN LAONG LAAN MARIA CLARA SIMOUN
G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO S. LOYOLA ESPANA P. FLORENTINO PIY MARGAL DAPITAN LAONG LAAN MARIA CLARA SIMOUN DIMASALANG
450 450 450 450 450 400 400 400 350 350 350 350 350 350
3440 3440 3440 3440 3440 3000 3000 3000 3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
ALGERIA
MAGSAYSAY BLVD. KASAMA
KASAMA PALTOC
490 490
4000 4000
R5 R5
ALIW-IW
P. SANCHEZ
SALUYSOY
420
3000
R5
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226
SALUYSOY LAKANDILI SINING DUPIL
LAKANDILI SINING DUPIL V. MAPA
420 420 420 420
3000 3000 3000 3000
R5 R5 R5 R5
ALTURA
TERESA ROAD LOT STA. MESA BLVD. BUENOS AIRES VIGAN PELAEZ PARAISO ST. LOT
ROAD LOT STA. MESA BLVD. BUENOS AIRES VIGAN PELAEZ PARAISO ST. LOT MINDORO
310 310 490 490 490 490 420 420
3500 3500 3500 3500 3500 3500 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5
AMELIA DELA FUENTE
G. TUAZON HONRADEZ
HONRADEZ M. DELA FUENTE
300 300
2040 2040
R5 R5
ANDALUCIA
P. PAREDES V. FUGOSO J. BARLIN CATALUNA E. REMIGIO P. NOVAL DAPITAN BAMBANG NAVARRO ALVAREZ LAONG LAAN ASTURIAS QUIRICADA ANTONIO GRAL. V. CONCEPCION SAN LAZARO MARIA CLARA GELINOS MALABON
V. FUGOSO J. BARLIN CATALUNA E. REMIGIO P. NOVAL DAPITAN BAMBANG NAVARRO ALVAREZ LAONG LAAN ASTURIAS QUIRICADA ANTONIO GRAL. V. CONCEPCION SAN LAZARO MARIA CLARA GELINOS MALABON GOV. FORBES
1470 1470 1260 1260 1260 1050 1050 1050 1050 840 840 840 840 840 840 840 849 840 940
10000 10000 9640 9640 9640 9640 9640 8030 8030 8030 6430 6430 6430 6430 6430 6430 6430 6430 7190
ANDRADE
ANTIPOLO TIAGO CAVITE
TIAGO CAVITE BLUMENTRITT
490 490 490
3750 3750 3750
R5 R5 R5
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227
BLUMENTRITT
TECSON
490
3750
R5
ANDREA VITAN
NAGTAHAN
VALENCIA
490
3750
R5
ANG BUHAY
V. MAPA 1ST ST. 2ND ST. 3RD ST. 4TH ST. 5TH ST. GUADALCANAL
1ST ST. 2ND ST. 3RD ST. 4TH ST. 5TH ST. GUADALCANAL ANONAS
300 300 300 300 300 300 300
2500 2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5
ANG BUHAY SUBD.
PSD-24818 ROAD LOT 2 ROAD LOT 3 ROAD LOT 4 ROAD LOT 5 ROAD LOT 6
ROAD LOT 2 ROAD LOT 3 ROAD LOT 4 ROAD LOT 5 ROAD LOT 6 ROAD LOT 8
300 300 300 300 300 300
2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5
ANTIPOLO
G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD S. FAJARDO (LEALTAD) S.H. LOYOLA (LEPANTO) ESPANA P. FLORENTINO M. CUENCO DAPITAN LAONG LAAN MARIA CLARA SIMOUN CALAMBA DIMASALANG VISION KARAPATAN ELIAS ISAGANI TIAGO CAVITE
HONRADEZ FIRMEZA SOBRIEDAD S. FAJARDO (LEALTAD) S.H. LOYOLA (LEPANTO) ESPANA P. FLORENTINO M. CUENCO DAPITAN LAONG LAAN MARIA CLARA SIMOUN CALAMBA DIMASALANG VISION KARAPATAN ELIAS ISAGANI TIAGO CAVITE AURORA BLVD.
300 300 300 300 300 300 300 300 300 300 300 300 300 300 390 390 390 390 490 490 490
2300 2300 2300 2300 2300 2300 2300 2300 2300 2300 2300 2300 2300 2300 2650 2650 2650 2650 3500 3500 3500
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
228
AURORA BLVD. END CAVITE AURORA BLVD.
END CAVITE AURROA BLVD. END
490 300 300 300
3500 3000 3000 3000
R5 R5 R5 R5
ANTONIO
DAPITAN LAONG LAAN ANDALUCIA
LAONG LAAN ANDALUCIA A. MACEDA
560 560 560
4280 4280 5710
R5 R5 R4
ARAGON
GOV. FORBES DOS CASTILLAS FELINA ELIAS DON QUIJOTE DIMASALANG
DOS CASTILLAS FELINA ELIAS DON QUIJOTE DIMASALANG M. DELA FUENTE
560 560 560 560 560 560
4280 4280 4280 4280 4280 4280
R5 R5 R5 R5 R5 R5
ARANGA
RETAN
END
490
3750
R5
AREVALO
M. DELA FUENTE PEPIN V.G CRUZ (ECONOMIA) MIGUELIN CONSTANCIA PRUDENCIO
PEPIN V.G CRUZ (ECONOMIA) MIGUELIN CONSTANCIA PRUDENCIO ESTERO
390 390 390 390 390 390
2980 2980 2980 2980 2980 2980
R5 R5 R5 R5 R5 R5
ASTURIAS
DAPITAN LAONG LAAN
LAONG LAAN
840
8560 8560
C4 C4
A. MENDOZA SR. (ANDALUCIA)840
ATE
MANGA AVENUE T. TUAZON
T. TUAZON D. CONSUELO
300 300
2040 2040
R5 R5
AURORA BLVD.
DIMASALANG VISION KARAPATAN
VISION KARAPATAN ELIAS
910 910 910
9280 9280 2860
R5 R5 R5
B. LEGARDA (CALLEJON) BLUMENTRITT BATANES BATANES END 300 300 2040 2040 R5 R5
BACOOD
DALISAY
SALAMISIM
420
2860
R5
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229
SALAMISIM KALINGA
KALINGA LUBIRAN
420 420
2860 2860
R5 R5
BAGUMBAYAN
LUBIRAN BIYAYA DANGAL MAGTANGGOL RAILROAD
BIYAYA DANGAL MAGTANGGOL RAILROAD P. SANCHEZ
420 420 420 420 420
2860 2860 2860 2860 2860
R5 R5 R5 R5 R5
BALAGUER
PISTA ELIAS KARAPATAN VISION
ELIAS KARAPATAN VISION DIMASALANG
450 450 450 450
3500 3500 3500 3500
R5 R5 R5 R5
BALIC-BALIC
MATIMYAS INSTRUCCION SISA H. VENTURA T. ANZURES T. ALFONSO V. ALINDADA M. SANTIAGO M. HALILI CALABASH RD. BLUMENTRITT BATANES
INSTRUCCION SISA H. VENTURA T. ANZURES T. ALFONSO V. ALINDADA M. SANTIAGO M. HALILI CALABASH RD. BLUMENTRITT BATANES END
310 310 310 310 310 310 310 310 310 310 310 310
2370 2370 2370 2370 2370 2370 2370 2370 2370 2370 2370 2370
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
BASILIO
LEPANTO ESPANA P. FLORENTINO PIY MARGAL DAPITAN LAONG LAAN M. CLARA SIMOUN CALAMBA MAKILING
ESPANA P. FLORENTINO PIY MARGAL DAPITAN LAONG LAAN M. CLARA SIMOUN CALAMBA MAKILING RETIRO
300 300 300 300 300 300 300 300 300 300
2040 2040 2040 2040 2040 2040 2040 2040 2040 2040
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
BATAAN (LEGARDA ESTATE) G. TUASON LUZON AVENUE 300 2040 R5
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LUZON AVENUE VISAYAN AVE. MINDANAO CORDILLERA CORREGIDOR 20 1st ST. 2nd ST. LINGAYEN
VISAYAN AVE. MINDANAO END. CORREGIDOR 20 1st ST. 2nd ST. LINGAYEN LEYTE
300 300 300 420 420 420 420 420
2040 2040 2040 2860 2860 2860 2860 2860
R5 R5 R5 R5 R5 R5 R5 R5
BATANES
END MINDANAO AVE. VISAYAN AVE. LUZON AVE. G. TUASON ROAD LOT ROAD LOT ROAD LOT FELIPE BALIC-BALIC B. LEGARDA MALAMIG J. FAJARDO EXTN. STA. CRUZ STREET LOT
MINDANAO AVE. VISAYAN AVE. LUZON AVE. G. TUASON ROAD LOT ROAD LOT ROAD LOT FELIPE BALIC-BALIC B. LEGARDA MALAMIG J. FAJARDO EXTN. STA. CRUZ STREET LOT MATIMYAS
350 300 300 300 300 300 300 300 300 300 300 300 300 300 300
2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040
BATAS
KATWIRAN
KATWIRAN
350
2880
R5
BECERRA
PISTA ELIAS KARAPATAN VISION
ELIAS KARAPATAN VISION DIMASALANG
450 450 450 450
3500 3500 3500 3500
R5 R5 R5 R5
BENITO
MANGA AVE. PINA AVE. BOHOL EXTN.
PINA AVE. BOHOL EXTN. BATANES
350 300 300
3000 2040 2040
R5 R5 R5
BENITO LEGARDA
CALABASH ROAD DON MANUEL
DON MANUEL D. SANTIAGO
300 300
2300 2300
R5 R5
BENNY (CALLEJON)
MATIMYAS
BLUMENTRITT
300
2040
R5
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231
BLUMENTRITT
END
300
2040
R5
BETINA
G. TUASON LUZON AVE. DONA CONSUELO
LUZON AVE. DONA CONSUELO END
300 300 300
2040 2040 2040
R5 R5 R5
BIYAYA
BAGUMBAYAN SAKLOLO MATIPID M.A. SANTOS
SAKLOLO MATIPID M.A. SANTOS BAGUMBAYAN
350 350 350 350
2380 2380 2380 2380
R5 R5 R5 R5
BLUMENTRITT
G. TUASON ST. LOT SANTISIMA TRINIDAD ILAW NG NAYON BALIC-BALIC LEALTED STA. CRUZ ST. LOT MATIMYAS M. HALILI JAIME BENNY ALEX T. ANZURES STO. TOMAS SUSAN MARQUITOS MERCEDES REMEDIOS TRES MARIAS ESPANA P. FLORENTINO PIY MARGALL DAPITAN LAONG LAAN MARIA CLARA SIMOUN CALAMBA MAKILING
ST. LOT SANTISIMA TRINIDAD ILAW NG NAYON BALIC-BALIC LEALTED STA. CRUZ ST. LOT MATIMYAS M. HALILI JAIME BENNY ALEX T. ANZURES STO. TOMAS SUSAN MARQUITOS MERCEDES REMEDIOS TRES MARIAS ESPANA P. FLORENTINO PIY MARGALL DAPITAN LAONG LAAN MARIA CLARA SIMOUN CALAMBA MAKILING RETIRO
350 350 300 300 300 300 300 300 300 300 350 350 350 350 350 350 350 350 350 420 420 420 350 350 350 300 300 300 300
2680 2680 2680 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 2040 3060 3060 3060 3060 3060 3060 2040 2040 2040 2040
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
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RETIRO
A. BONIFACIO
300
2040
R5
BOBBY TUASON
PINA AVE. R. DELOS SANTOS
R. DELOS SANTOS SANTOL
560 560
4590 4590
R5 R5
BOHOL
G. TUASON LUZON AVE. VISAYAN AVE. MINDANAO
LUZON AVE. VISAYAN AVE. MINDANAO END
300 300 300 300
2040 2040 2040 2040
R5 R5 R5 R5
BRILLANTES
LEGARDA LAVANDEROS LARDIZABAL
LAVANDEROS LARDIZABAL CASTANOS
350 350 350
2380 2380 2380
R5 R5 R5
BRIXTON HILL
SOCIEGO
END
490
3750
R5
BUENOS AIRES
D. SANTIAGO ALTURA
ALTURA MANGA AVE.
490 490
3750 3750
R5 R5
C. ARELLANO
PUREZA G. ARANETA
G. ARANETA END
450 450
3820 3820
R5 R5
C. M. RECTO
QUEZON BLVD. MORAYTA J. FAJARDO
MORAYTA J. FAJARDO LEGARDA
4480 4200 4200
30000 30000 30000
C2 C2 C2
CALABASH ROAD
G. TUASON SANTISIMA TRINIDAD BALIC-BALIC
SANTISIMA TRINIDAD BALIC-BALIC J. FAJARDO (LEALTED EXTN.)
330 350 310
2240 2380 2110
R5 R5 R5
J. FAJARDO (LEALTED EXTN.) MATIMYAS MATIMYAS CALABASITA
310
2110
R5
310
2110
R5
CALAMBA
ANTIPOLO SAN DIEGO P. LEONCIO KUNDIMAN CRAIG METRICA
SAN DIEGO P. LEONCIO KUNDIMAN CRAIG METRICA A. MACEDA
350 350 350 350 350 350
2680 2680 2680 2680 2680 2680
R5 R5 R5 R5 R5 R5
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233
A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASAAS
BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASAAS BLUMENTRITT
350 350 350 350 350 350 350
2680 2680 2680 2680 2680 2680 2680
R5 R5 R5 R5 R5 R5 R5
CAROLA
J. FAJARDO S. LOYOLA ESPANA PIY MARGALL DAPITAN LAONG LAAN DIMASALANG
S. LOYOLA ESPANA PIY MARGALL DAPITAN LAONG LAAN DIMASALANG 350
350 350 350 350 350 350 2680
2680 2680 2680 2680 2680 2680
R5 R5 R5 R5 R5 R5 R5
CASANAS
BLUMENTRITT PIY MARGAL DAPITAN LAONG LAAN MA. CLARA SIMOUN
PIY MARGAL DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA
420 420 390 390 390 390
2860 2860 2650 2650 2650 2650
R5 R5 R5 R5 R5 R5
CASTANOS
MANRIQUE G. TUASON
G. TUASON LIPA
490 490
3750 3750
R5 R5
CATALUNA
LEPANTO ESPANA I. DELOS REYES J. BARLIN
ESPANA I. DELOS REYES J. BARLIN QUEZON BLVD.
900 840 840 840
9180 8570 8570 8570
R3 R3 R3 R3
CAVITE
L. RIVERA ANDRADE ISAGANI ELIAS KARAPATAN
ANDRADE ISAGANI ELIAS KARAPATAN AURORA BLVD.
630 630 630 630 630
6430 6430 6430 6430 6430
C4 C4 C4 C4 C4
CEBU
G. TUASON LUZON AVE. VISAYAN AVE.
LUZON AVE. VISAYAN AVE. MINDANAO
300 300 300
2550 2550 2550
R5 R5 R5
Copyright 1994-2009
234
MINDANAO
END
300
2550
R5
CENTRO
LEPANTO
ESPANA
750
7650
R3
CLOTILDE DE DIOS
R. MAGSAYSAY BLVD. QUINTANA
QUINTANA END
560 560
4280 4280
R5 R5
CONCEPCION CALLEJON (STA. CLARA) P. NOVA GALICIA GALICIA MORET 420 420 3570 3570 R5 R5
CONCHING
ANDALUCIA
DAPITAN
560
5710
R4
CONRADO LERMA
QUEZON BLVD. R. PAPA
R. PAPA P. PAREDES
2520 2520
17500 17500
C3 C3
CONSTANCIA
EST. VALENCIA AREVALO G. TUASON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO LEPANTO ESPANA P. FLORENTINO PIY MARGALL LAONG LAAN MARIA CLARA SIMOUN
AREVALO G. TUASON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO LEPANTO ESPANA P. FLORENTINO PIY MARGALL DAPITAN MARIA CLARA SIMOUN DIMASALANG
420 420 420 420 420 420 420 420 420 560 560 560 560 560
3200 3200 3200 3200 3200 3200 3200 3200 3200 4280 4280 4280 4280 4280
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
CONSUELO
GOV. FORBES PISTA
PISTA ELIAS
490 490
4000 4000
R5 R5
CORDILLERA
PASIG RIVER LUBIRAN M. ARAULLO MANILA RAILROAD BATAAN
LUBIRAN M. ARAULLO MANILA RAILROAD BATAAN VALENZUELA
420 420 420 420 420
3200 3200 3200 3200 3200
R5 R5 R5 R5 R5
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CORREGIDOR (VALENZUELA SUBD.) BATAAN 1st ST. 420 3200 R5
CRAIG
G. TUASON HONRADEZ FIRMEZA END J. FAJARDO (LEALTED) S.H. LOYOLA ESPANA P. FLORENTINO PIY MARGALL DAPITAN LAONG LAAN MARIA CLARA SIMOUN CALAMBA MAKILING
HONRADEZ FIRMEZA END J. FAJARDO (LEALTED) S.H. LOYOLA (LEPANTO) ESPANA P. FLORENTINO PIY MARGALL DAPITAN LAONG LAAN MARIA CLARA SIMOUN CALAMBA MAKILING DIMASALANG
380 380 350 420 420 420 420 420 420 420 420 420 420 420 420
2900 2900 2680 3200 3200 3200 3200 3200 3200 3200 3200 3200 3200 3200 3200
CRISOSTOMO
BLUMENTRITT P. FLORENTINO M.J. CUENCO LAONG LAAN MARIA CLARA SIMOUN CALAMBA
P. FLORENTINO M.J. CUENCO LAONG LAAN MARIA CLARA SIMOUN CALAMBA MAKILING
350 350 350 350 350 350 350
2680 2680 2680 2680 2680 2680 2680
R5 R5 R5 R5 R5 R5 R5
DALISAY SAN JUAN RIVER MAKISIG BACOLOD LAKAS KALINGA
SAN JUAN RIVER MAKISIG BACOLOD LAKAS KALINGA LUBIRAN
350 350 350 350 350 350
2680 2680 2680 2680 2680 2680
R5 R5 R5 R5 R5 R5
DAMAYAN
LAKAS KALINGA
KALINGA LAKAS
350 350
2680 2680
R5 R5
DANGAL
BAGUMBAYAN MASIKIP MAGTANGGOL
MASIKIP MAGTANGGOL BAGUMBAYAN
350 350 350
2680 2680 2680
R5 R5 R5
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BAGUMBAYAN MAKISIG A. MENDOZA JUANING NAVARRA ROSARITO ASTURIAS ANTONIO GRAL. V. CONCEPCION ALREDO GELINOS GOV. FORBES DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS MRR CO. ANTIPOLO SAN DIEGO P. LEONCIO KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS MUSA JOSEFINA
MAKISIG SAN JUAN RIVER JUANING NAVARRA ROSARITO ASTURIAS ANTONIO GRAL. V. CONCEPCION ALFREDO GELINOS GOV. FORBES DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS MRR CO. ANTIPOLO SAN DIEGO P. LEONCIO KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS MUSA JOSEFINA BLUMENTRITT
350 350 1190 1190 1190 1190 1190 1050 1050 1050 1050 840 840 840 840 840 840 840 730 730 730 730 730 730 730 730 730 730 730 730 630 630 630 630 630 630 630 630 630
2680 2680 9100 9100 9100 9100 9100 9100 8400 8400 8400 6720 6720 6720 6720 6720 6720 6430 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820 5820
R5 R5 C4 R3 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5 C5
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DELGADO
LEGARDA GUIDOTE
GUIDOTE MAIN
490 490
5000 5000
R5 R5
DIMASALANG
GOV. FORBES DOS CASTILLAS CAROLA MA. CLARA CONSUELO M. DELA FUENTE PEPIN V.G. CRUZ CONSTANCIA BALAQUER ALGECIRAS ANTIPOLO P. LEONCIO KUNDIMAN CRAIG MAKILING METRICA A. MACEDA RETIRO
DOS CASTILLAS CAROLA MA. CLARA CONSUELO M. DELA FUENTE PEPIN V.G. CRUZ CONSTANCIA BALAQUER ALGECIRAS ANTIPOLO P. LEONCIO KUNDIMAN CRAIG MAKILING METRICA A. MACEDA RETIRO BLUMENTRITT
840 840 840 840 840 840 840 700 700 700 700 700 700 840 840 840 840 840 840
6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720 6720
DOMINGO AMPIL
MAGSAYSAY MARIANO
MARIANO N.D.C.
560 560
4280 4280
R5 R5
DOMINGO SANTIAGO
ALTURA EXTN. B. AIRES VIGAN PELAEZ MINDANAO DONA CONSUELO LUZON AVENUE
B. AIRES VIGAN PELAEZ MINDANAO DONA CONSUELO LUZON AVENUE G. TUAZON
390 390 390 490 490 490 490
2700 2700 2700 3750 3750 3750 3750
R5 R5 R5 R5 R5 R5 R5
DON MANUEL
DON BENITO LEGARDA
G. TUASON
300
3000
R5
DON QUIJOTE
ESTERO LEALTED S.H. LOYOLA ESPANA PIY MARGALL
S.H. LOYOLA ESPANA PIY MARGALL N.J. CUENCO
560 560 670 630
5700 5700 5690 6420
R4 R4 R4 R4
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238
N.J. CUENCO DAPITAN LAONG LAAN
DAPITAN LAONG LAAN DIMASALANG
630 630 630
6420 6420 6420
R4 R4 R4
DOS CASTILLAS
LEALTED LEPANTO ESPANA P. FLORENTINO M.J. CUENCO DAPITAN LAONG LAAN DIMASALANG MA. CLARA
LEPANTO ESPANA P. FLORENTINO M.J. CUENCO DAPITAN LAONG LAAN DIMASALANG MA. CLARA ARAGON
520 520 520 630 630 730 730 730 730
4000 4000 4000 5360 5360 7450 7450 7450 7450
R5 R5 R5 R5 R5 R4 R4 R4 R4
DUHAT
NAGTAHAN
VALENCIA
490
5000
R5
DUPIL
P. SANCHEZ SALAYSAY AGHAM
SALAYSAY AGHAM ALIW-IW
422 420 420
4200 4200 4200
R5 R5 R5
E. QUINTOS (P. LEONCIO) G. TUASON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO ESPANA P. FLORENTINO P. MARGALL DAPITAN MA. CLARA CALAMBA G. TUASON S.H. LOYOLA LAONG LAAN HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO ESPANA P. FLORENTINO P. MARGALL DAPITAN MA. CLARA CALAMBA DIMASALANG S.H. LOYOLA LAONG LAAN SIMOUN 420 420 420 420 420 420 420 420 490 490 490 490 490 490 2860 2860 2860 2860 2860 2860 2860 2860 3330 4170 5000 2610 5000 4170 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
ELIAS
ARAGON CONSUELO BECERIA BELAGUER
CONSUELO BECERIA BELAGUER M.R.R. CO.
420 420 420 420
3570 3570 3570 3570
R5 R5 R5 R5
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M.R.R. CO. TIAGO CAVITE AURORA BLVD.
TIAGO CAVITE AURORA BLVD. END
490 490 490 490
4170 4170 4170 4170
R5 R5 R5 R5
ELOISA
I. DELOS REYES J. BARLIN QUEZON BLVD.
560 560 560
4900 4900 4000
R5 R5 R5
ERNESTO VALLEJO
J.C. CUENCO
SANTOS
490
4000
R5
ESPANA
P. PAREDES P. CAMPA CATALUNA P. NOVAL GALICIA MORET CENTRO M. JOCSON F. CAYCO EXTRAMADURA GOV. FORBES EARNSHAW DOS CASTILLAS CAROLA M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA BASILIO
P. CAMPA CATALUNA P. NOVAL GALICIA MORET CENTRO M. JOCSON F. CAYCO EXTRAMADURA GOV. FORBES EARNSHAW DOS CASTILLAS CAROLA M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION
2000 2000 2000 2000 2000 2000 2000 2000 2000 2000 1700 1700 1700 1700 1700 1700 1700 1700 1700 1700 1700 1700 1700 1500 1500 1500 1500 1500 1500
15300 15300 15300 15300 15300 15300 15300 15300 15300 15300 13000 13000 13000 13000 13000 13000 13000 13000 13000 13000 13000 13000 13000 12000 12000 12000 12000 12000 12000
C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C4 C4 C4 C4 C4 C4
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INSTRUCCION SISA IBARRA BLUMENTRITT MACARAIG
SISA IBARRA BLUMENTRITT MACARAIG CITY LIMIT
1500 1500 1500 1500 1500
12000 12000 12000 12000 12000
C4 C4 C4 C4 C4
EXTRAMADURA
ALCANTARA JHOCSON J. FAJARDO S. H. LOYOLA
JHOCSON J. FAJARDO S. H. LOYOLA ESPANA
840 840 840 1300
5710 5710 5710 11050
R4 R4 R4 R2
F. CAYCO (ISABEL)
ESPANA P. MARGALL M. EARNSHAW J. FAJARDO F. JHOCSON ALCANTARA P. GUEVARRA
P. MARGALL M. EARNSHAW J. FAJARDO F. JHOCSON ALCANTARA P. GUEVARRA G. TUASON
840 630 630 630 630 560 560
6430 5400 5400 5400 5400 5400 5400
C4 R5 R5 R5 R5 R5 R5
F. JOHCSON
M. EARNSHAW MORE EXTN. ST. LOT M. JHOCSON SANCHO PENZA F. CAYCO MONTANA EXTRAMADURA GOV. FORBES
MORE EXTN. ST. LOT M. JHOCSON SANCHO PENZA F. CAYCO MONTANA EXTRAMADURA GOV. FORBES ST. LOT
560 450 420 420 420 350 350 350 350
4210 3060 3060 3060 3060 2700 2700 2700 2700
R5 R5 R5 R5 R5 R5 R5 R5 R5
FELINA
MARIA CLARA
ARAGON (EST. DE SAMPALOC)
420
4500
R5
ARAGON J. FAJARDO
J. FAJARDO S.H. LOYOLA
420 420
4500 4500
R5 R5
FELIPE (CAL LEGARDA ESTATE) BLUMENTRITT BATANES BATANES END 300 300 2040 2040 R5 R5
FIFTH ST.
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241
(ANG BUHAY III-B)
GUADALCANAL
ANG BUHAY
300
3000
R5
FIRMEZA
M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG H. VENTURA T. ANZURES 3rd ST. 2nd ST. 1st ST.
PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG H. VENTURA T. ANZURES 3rd ST. 2nd ST. 1st ST. CALABASH ROAD
420 420 420 420 420 420 420 420 420 350 350 350 350 350 350 350 350 350
4000 4000 4000 4000 4000 4000 4000 4000 4000 3500 3500 3500 3500 3500 3500 3500 3500 3500
FIRST ST. (ANG BUHAY SUBD. III-B) GUADALCANAL ANG BUHAY 300 3000 R5
FIRST ST. (LEGARDA I-A) HONRADEZ EXTN. FIRMEZA 300 3000 R5
FIRST ST. (VALENZUELA SUBD. III-B) BATAAN CORREGIDOR CORREGIDOR V. MAPA 420 420 3000 3000 R5 R5
FOURTH ST. (ANG BUHAY III-B) GUADALCANAL ANG BUHAY 300 3000 R5
G. ARANETA (A. TUAZON SUBD.) J.A. SANTOS M. ARAULLO M. ARAULLO ARELLANO 490 490 3750 3750 R5 R5
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G. TUASON
CASTANES M. ARENAS M. JHOCSON E. CAYCO TERESITA ESTERO GRAL GERONIMO VERDAD M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS D. SANTIAGO ROSARIO PALAWAN BETINA MINDORO LEO MASBATE MA. LUISA NEGROS NORMA SAMAR LEYTE DE SUR LEYTE DEL NORTE GERARDO BOHOL VALDEZ CEBU PANAY BATAAN
M. ARENAS M. JHOCSON E. CAYCO TERESITA ESTERO GRAL GERONIMO VERDAD M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS D. SANTIAGO ROSARIO PALAWAN BETINA MINDORO LEO MASBATE MA. LUISA NEGROS NORMA SAMAR LEYTE DE SUR LEYTE DEL NORTE GERARDO BOHOL VALDEZ CEBU PANAY BATAAN BATANES
630 630 630 630 630 560 560 560 560 560 560 560 560 560 560 560 560 590 590 590 590 590 590 590 590 590 590 590 590 590 590 590 590 590 590 590 590 590
6430 6430 6430 6430 6430 5710 5710 5710 5710 5710 5710 5710 5710 5710 5710 5710 5710 7000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000 6000
C4 C4 C4 C4 C4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4
GALICIA
ESPANA
S.H. LOYOLA
840
8570
R3
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243
S.H. LOYOLA STA. CLARA SAN ANTON SAN PERFECTO CONCEPCION LA PAZ
STA. CLARA SAN ANTON SAN PERFECTO CONCEPCION LA PAZ END
700 700 700 700 700 700
5950 5950 5950 5950 5950 5950
R4 R4 R4 R4 R4 R4
GASTAMBIDE
LEGARDA SAN ANTON TORTOLIZA
SAN ANTON TORTOLIZA LEPANTO
840 840 840
6430 6430 6430
C4 C4 C4
GELINOS
DAPITAN LAONG LAAN MA. CLARA
LAONG LAAN MA. CLARA ANDALUCIA
630 630 630
5350 5350 5350
R5 R5 R5
GERARDO (CALLEJON LEGARDA ESTATE) G. TUASON LUZON AVE. VISAYAN AVE. MINDANAO AVE. LUZON AVE. VISAYAN AVE. MINDANAO AVE. END 300 300 300 300 3000 3000 3000 3000 R5 R5 R5 R5
GOV. FORBES
NAGTAHAN G. TUASON P. GUEVARRA ALCANTARA F. JHOCSON J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA ANDALUCIA MILAGROS KALIMBAS P. GUEVARRA
G. TUASON P. GUEVARRA ALCANTARA F. JHOCSON J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA ANDALUCIA MILAGROS KALIMBAS P. GUEVARRA TAYUMAN
1120 1120 1120 1120 1120 1120 1330 1330 1330 1330 1120 1120 1120 1010 1010 1010 1010
8570 8570 8570 8570 8570 8570 10170 10170 10170 10170 8570 8570 8570 8570 8570 7730 7730
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
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GRAL GERONIMO
G. TUASON HONRADEZ CAROLA SOBRIEDAD
HONRADEZ CAROLA SOBRIEDAD J. FAJARDO
420 420 420 420
3570 3570 3570 3570
R5 R5 R5 R5
GRAL V. CONCEPCION
LAONG LAAN DAPITAN
DAPITAN A. MENDOZA
630 520
6430 5300
R4 R5
GUADALCANAL
V. MAPA FIRST ST. SECOND ST. THIRD ST. 4th ST. 5th ST. ANG BUHAY MET. WATER DIST. PINABUKLOD PAGKAKAISA MASIKAP PAG-ASA
FIRST ST. SECOND ST. THIRD ST. 4th ST. 5th ST. ANG BUHAY MET. WATER DIST. PINABUKLOD PAGKAKAISA MASIKAP PAG-ASA END
420 420 420 420 420 420 420 350 350 350 350 350
3570 3570 3570 3570 3570 3570 3570 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
GUIDOTE
LEGARDA
MAIN
490
5000
R5
HIPODROMO
MAGSAYSAY BLVD.
END
520
3980
R5
HIPODROMO SUBD. (ST. LOTS) HONORIO VENTURA (FIRMEZA) BALIC-BALIC 300 3000 R5
HONORIO VENTURA
FIRMEZA LEALTED EXTN. SISA EXTN. IBARRA EXTN.
LEALTED EXTN. SISA EXTN. IBARRA EXTN. MATIMYAS
300 300 300 300
3000 3000 3000 3000
R5 R5 R5 R5
HONRADEZ
GRAL. GERONIMO AMELIA VERDAD M. DELA FUENTE PEPIN C.G. CRUZ
AMELIA VERDAD M. DELA FUENTE PEPIN C.G. CRUZ MIGUELIN
420 420 420 420 420 420
3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5
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245
MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG 3rd ST. 2nd ST. 1st ST.
CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG 3rd ST. 2nd ST. 1st ST. G. TUASON
420 420 420 420 350 350 350 350 350 350 350 350 350
3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
IBARRA
H. VENTURA MATIMYAS BLUMENTRITT ESPANA P. FLORENTINO PIY MARGALL DAPITAN MA. CLARA SIMOUN CALAMBA MAKILING RETIRO
MATIMYAS BLUMENTRITT ESPANA P. FLORENTINO PIY MARGALL DAPITAN MA. CLARA SIMOUN CALAMBA MAKILING RETIRO A. BONIFACIO
300 350 420 380 380 380 380 380 380 380 380 380
2550 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
ILAW NG BAYAN
CALABASH ROAD
BLUMENTRITT
300
2500
R5
INSTRUCCION
BALIC-BALIC J. FAJARDO MATIMYAS ESPANA P. FLORENTINO M.J. CUENCO DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA
J. FAJARDO MATIMYAS ESPANA P. FLORENTINO M.J. CUENCO DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA MAKILING
300 300 380 420 380 380 380 380 380 380 380
2500 2500 2550 3570 3000 3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
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MAKILING
RETIRO
380
3000
R5
ISABELO DELOS REYES
ESTERO P. PAREDES PAQUITA P. CAMPA ADELINA CATALUNA ELOISA
P. PAREDES PAQUITA P. CAMPA ADELINA CATALUNA ELOISA P. NOVAL
770 770 770 770 770 770 770
7850 7850 7850 7850 7850 7850 7850
R3 R3 R3 R3 R3 R3 R3
ISAGANI
N. ANTIPOLO TIAGO CAVITE
TIAGO CAVITE AURORA BLVD.
490 490 490
3750 3750 3750
R5 R5 R5
J. ABAD SANTOS (A. TUASON JR. SUBD.) PUREZA G. ARANETA G. ARANETA ARELLANO 450 450 3440 3440 R5 R5
J. BARLIN
ANDALUCIA P. CAMPA ADELINA CATALUNA ELOISA
P. CAMPA ADELINA CATALUNA ELOISA P. NOVAL
700 700 700 700 700
7140 7140 7140 7140 7140
R4 R4 R4 R4 R4
J. FAJARDO
M. EARNSHAW
CRAIG
460
3520
R5
J. FAJARDO (EXTN.) INSTRUCCION H. VENTURA T. ANZURES T. ALONZO V. ALINDADA M. HALILI M. SANTIAGO CALABASH BLUMENTRITT BATANES
INSTRUCCION H. VENTURA T. ANZURES T. ALONZO V. ALINDADA M. HALILI M. SANTIAGO CALABASH BLUMENTRITT BATANES END
300 300 300 300 300 300 300 300 300 300 300
2550 2550 2550 2550 2550 2550 2550 2550 2550 2550 2550
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
J. FAJARDO (LEALTED)
M. EARNSHAW S. PANZA
S. PANZA D. CAYCO
630 630
5360 5360
R5 R5
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D. CAYCO MONTANA EXTRAMADURA CALLEJON GOV. FORBES FELINA DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN V. G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN
MONTANA EXTRAMADURA CALLEJON GOV. FORBES FELINA DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN V. G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN MATIMYAS
630 630 630 630 630 630 520 520 520 520 520 520 520 520 520 520 520 520 460 460 460 460
5360 5360 5360 5360 5360 5360 3980 3980 3980 3980 3980 3980 3980 3980 3980 3980 3980 3980 3980 3520 3520 3520
J. FIGUERAS
ALEGRIA
PALTOC
350
3000
R5
J. FIGUERAS (BUSTILLOS) LEGARDA SAN ANTON A. MENDOZA 2520 560 12850 4280 C3 R5
JAIME
BLUMENTRITT END
300 300
3000 3000
R5 R5
JOSEFA ESCODA
B. TUASON L. VALLEJO
L. VALLEJO SANTOL
490 490
3500 3500
R5 R5
JOSEFINA
M.J. CUENCO DAPITAN END END MAGHALI
DAPITAN END END MAGHALI STO. TOMAS
300 300 380 380 380
2550 2550 3000 3000 3000
R5 R5 R5 R5 R5
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STO. TOMAS
MAGHALI
380
3000
R5
JUANING
DAPITAN
A. MENDOZA
560
5710
R4
KALINGA
SAN JUAN RIVER MAKISIG BACOOD LAKAS SALAMICIM DAMAYAN
MAKISIG BACOOD LAKAS SALAMICIM DAMAYAN DALISAY
380 380 380 380 380 380
3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5
KARAPATAN
BECARA BALAGUER
BALAGUER M.R.R. CO.
420 420
3000 3000
R5 R
KASARINLAN
BALIC-BALIC ELEM. SCH.
G. TUASON
300
3000
R5
KATWIRAN
END BATAS LUBIRAN
BATAS LUBIRAN 380
380 380 2700
3000 3000
R5 R5 R5
KUNDIMAN
G. TUASON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA
HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA DIMASALANG
300 300 300 300 350 350 350 350 350 350 350 350 350
3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
LAPZA (CAL. STA. CRUZ SUBD.) ESTERO ALEX GALICIA 380 3870 R5
LAPZA (CAL. STA. CRUZ SUBD.) GALICIA END 380 3870 R5
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LAKANDILI
SALUYSOY
ALIW-IW
420
3500
R5
LAKAS
DALISAY DAMAYAN SALAMISIM KALINGA DAMAYAN
DAMAYAN SALAMISIM KALINGA DAMAYAN LUBIRAN
380 380 380 380 380
3000 3000 3000 3000 3000
R5 R5 R5 R5 R5
LANDCOM VILLAGE SUBD. ALL STREETS LUNES MARTES MIYERKOLES HUEBES VIERNES SABADO LUNES MARTES MIYERKOLES HUEBES VIERNES SABADO LINGGO 450 450 450 450 450 450 450 3440 3440 3440 3440 3440 3440 3440 R5 R5 R5 R5 R5 R5 R5
LANGIT
LAONG LAAN
MA. CLARA
840
6200
R5
LAONG LAAN
ANDALUCIA ROSARIO ASTURIAS ANTONIO V. CONCEPCION ALFREDO GELINOS LANGIT GOV. FORBES DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN V. G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. SAN DIEGO
ROSARIO ASTURIAS ANTONIO V. CONCEPCION ALFREDO GELINOS LANGIT GOV. FORBES DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. SAN DIEGO E. QUINTOS
840 840 840 840 840 840 840 840 560 560 560 560 560 560 560 560 560 560 560 560 420 420
8570 8570 8570 8570 8570 8570 8570 8570 5710 5710 5710 5710 5710 5710 5710 5710 5710 5710 5710 5710 4280 4280
C4 C4 C4 C4 C4 C4 C4 C4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R4 R5 R5
Copyright 1994-2009
250
E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS MUSA
KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS MUSA BLUMENTRITT
420 420 420 420 420 420 420 420 420 420 420 420
4280 4280 4280 4280 4280 4280 4280 4280 4280 4280 4280 4280
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
LAPIDARIO
LEGARDA LAVANDEROS
LAVANDEROS LARDIZABAL
420 420
4280 4280
R5 R5
LARDIZABAL
J. FIGUERAS MANRIQUE BRILLANTES LAPIDARIO PEDROSA M. JOCSON RIANZARES SIKATUNA MABINI STA. TERESA PEPIN V.G. CRUZ ESTERO SAN JOSE PRUDENCIO PUREZA MAGANDA
MANRIQUE BRILLANTES LAPIDARIO PEDROSA M. JOCSON RIANZARES SIKATUNA MABINI STA. TERESA PEPIN V.G. CRUZ ESTERO SAN JOSE PRUDENCIO PUREZA MAGANDA PALTOK
560 560 560 560 560 560 560 560 560 450 450 450 450 450 450 450 450
5710 5710 5710 5710 5710 5710 5710 5710 5710 4590 4590 4590 4590 4590 4590 4590 4590
LAVANDEROS
MANRIQUE BRILLANTES LAPIDARIO PEDROSA
BRILLANTES LAPIDARIO PEDROSA M. JOCSON
560 560 560 560
4500 4500 4500 4500
R5 R5 R5 R5
LEGARDA
C.M. RECTO
GASTAMBIDES
2520
17500
C3
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251
GASTAMBIDES M. DELOS SANTOS DELGADO GUIDOTE F. FIQUERAS MANRIQUE BRILLANTES LAPIDARIO PEDROSA M. JOCSON RIANZARES SIKATUNA STA. TERESITA ESTERO LORETO
M. DELOS SANTOS DELGADO GUIDOTE F. FIGUERAS MANRIQUE BRILLANTES LAPIDARIO PEDROSA M. JOCSON RIANZARES SIKATUNA STA. TERESITA ESTERO LORETO ROTONDA
2520 2520 2520 2520 1960 1960 1960 1960 1960 1480 1400 1400 1400 1400 1400
17500 17500 17500 17500 13330 13330 13330 13330 13330 11500 11500 11500 11500 11500 11500
C3 C3 C3 C3 C3 C3 C3 C3 C3 C4 C4 C4 C4 C4 C4
LEO
G. TUASON LUZON AVE. DONA CONSUELO END T. TUASON
LUZON AVE. DONA CONSUELO END T. TUASON ST. LOT 10
300 300 300 300 300
3000 3000 3000 3000 3000
R5 R5 R5 R5 R5
LEONOR RIVERA
ANTIPOLO
CAVITE
630
6430
C4
LEPANTO
R. PAPA P. PAREDES TORTUOSA P. CAMPA CATALUNA P. NOVAL GALICIA MORET CENTRO M. JOCSON F. CAYCO M. EARNSHAW GOV. FORBES DOS CASTILLAS CAROLA DON QUIJOTE
P. PAREDES TORTUOSA P. CAMPA CATALUNA P. NOVAL GALICIA MORET CENTRO M. JOCSON F. CAYCO M. EARNSHAW GOV. FORBES DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA
1960 1960 1050 1050 1050 1050 840 840 840 840 840 840 520 520 520 630
13330 13330 8030 8030 8030 8030 6430 6430 6430 6430 6430 6430 4990 4990 4990 5350
C3 C3 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 R5 R5 R5 R5
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252
M. CRISTINA M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA
M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA MATIMYAS
630 630 630 520 520 520 520 420 420 420 420 420 420 420 420 420
5350 5350 5350 3980 3980 3980 3980 3570 3570 3570 3570 3570 3570 3570 3570 3570
LEYTE (VALENZUELA SUBD.) BATAAN LINGAYAN LINGAYAN P. SANCHEZ 420 420 3500 3500 R5 R5
LEYTE DEL NORTE
G. TUASON LUZON AVE. VISAYAN AVE. MINDANAO AVE.
LUZON AVE. VISAYAN AVE. MINDANAO AVE. END
300 300 300 300
2550 2550 2550 2550
R5 R5 R5 R5
LEYTE DEL SUR
G. TUASON LUZON AVE. VISAYAN AVE.
LUZON AVE. VISAYAN AVE. MINDANAO AVE.
300 300 300
2550 2550 2550
R5 R5 R5
LIGAYA
ALEGRIA
PALTOC
360
3800
R5
LILING ROCES
PINA AVE. BOHOL EXTN. CEBU EXTN. ROXAS EXTN. PANAY EXTN.
BOHOL EXTN. CEBU EXTN. ROXAS EXTN. PANAY EXTN. BATANES
490 490 490 490 490
4170 4170 4170 4170 4170
R5 R5 R5 R5 R5
LINGAYEN
BATAAN 3rd ST.
3rd ST. LEYTE
420 420
3500 3500
R5 R5
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253
LORETO
LEGARDA M. FRANCISCO G. TUASON
M. FRANCISCO G. TUASON HONRADEZ
490 490 490
5000 5000 5000
R5 R5 R5
LUBIRAN
SAN JUAN RIVER MAKISIG BACOOD LAKAS DALISAY MAGISTRADO MAPA NAGISTRADO ALBERT
MAKISIG BACOOD LAKAS DALISAY MAGISTRADO MAPA NAGISTRADO ALBERT CORDILLERA
490 490 490 490 490 490 490
3750 3750 3750 3750 3750 3750 3750
R5 R5 R5 R5 R5 R5 R5
LUZON AVE.
DOMINGO SANTIAGO ROSARIO PALAWAN BETINA
ROSARIO PALAWAN BETINA MINDORO
300 300 300 300
3060 3060 3060 3060
R5 R5 R5 R5
LUZON AVENUE
DOMINGO LEO MA. TERESA MA. LUISA NEGROS NORMA SAMAR LEYTE DEL SUR LEYTE DEL NORTE GERARDO BOHOL VALDEZ CEBU ROXAS PANAY BATAAN
LEO MA. TERESA MA. LUISA NEGROS NORMA SAMAR LEYTE DEL SUR LEYTE DEL NORTE GERARDO BOHOL VALDEZ CEBU ROXAS PANAY BATAAN BATANES
300 300 300 300 300 300 300 300 300 300 300 300 300 300 300 300
3060 3060 3060 3060 3060 3060 3060 3060 3060 3060 3060 3060 3060 3060 3060 3060
M. ARAULLO (G. TUAZON JR. SUBD.) PUREZA G. ARANETA G. ARANETA J.P. SANTOS 490 490 4000 4000 R5 R5
M. ARENAS
CASTANOS G. TUASON
G. TUASON SOR PETRONILLA
490 490
5000 5000
R5 R5
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254
SOR PETRONILLA
SAN ANTON
490
5000
R5
M. DELA FUENTE
MAGSAYSAY BLVD. LARDIZABAL AREVALO AREVALO G. TUASON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO LEPANTO ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA
LARDIZABAL AREVALO AREVALO G. TUASON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO LEPANTO ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA DIMASALANG
630 630 630 630 560 560 560 630 840 840 560 480 490 490 490 490
6430 6430 6430 6430 5710 5710 5710 5710 6430 6430 4280 3670 3750 3750 3750 3750
C4 C4 C4 C4 C5 C5 C5 C5 C4 C4 R5 R5 R5 R5 R5 R5
M. EARNSHAW
SAN ANTON SULUCAN J. FAJARDO F. CAYCO MONTANA S.H. LOYOLA GOV. FORBES
SULUCAN J. FAJARDO F. CAYCO MONTANA S.H. LOYOLA GOV. FORBES ESPANA
1050 840 840 840 840 1120 1120
8030 6430 6430 6430 6430 8570 8570
C4 C4 C4 C4 C4 C4 C4
M. JOCSON (LIPA)
LEGARDA LAVANDORES LARDIZABAL CASTANOS G. TUASON ALCANTARA F. JHOCSON J. FAJARDO
LAVANDORES LARDIZABAL CASTANOS G. TUASON ALCANTARA F. JHOCSON J. FAJARDO ESPANA
560 560 560 560 560 560 560 560
4500 4500 4500 4500 5000 5000 3000 5000
R5 R5 R5 R5 R5 R5 R5 R5
M. SANTIAGO
BALIC-BALIC LEALTED
LEALTED MATIMYAS
300 300
3000 3000
R5 R5
MABINI
Copyright 1994-2009
255
(CAL LARDIZABAL)
G. TUAZON
30
3000
R5
MACARAIG
ESPANA P. FLORENTINO TACIO P. MARGALL
P. FLORENTINO TACIO P. MARGALL END
300 300 300 300
3000 3000 3000 3000
R5 R5 R5 R5
MAG. ABAD SANTOS
LUBIRAN MAG. ARAULLO MAG. VILLAMOR MAG. TORRES
MAG. ARAULLO MAG. VILLAMOR MAG. TORRES MAG. ARELLANO
380 380 380 380
3000 3000 3000 3000
R5 R5 R5 R5
MAG. ABELLANO
END MAG. MAPA MAG. ALBERT
MAG. MAPA MAG. ALBERT MAG. ARAULLO
380 380 380
3000 3000 3000
R5 R5 R5
MAG. ALBERT
LUBIRAN MAG. ARAULLO MAG. VILLAMOR MAG. TORRES
MAG. ARAULLO MAG. VILLAMOR MAG. TORRES MAG. ARELLANO
380 380 380 380
3000 3000 3000 3000
R5 R5 R5 R5
MAG. ARAULLO
BIYAYA MAG. J. SANTOS MAG. MAPA MAG. ALBERT MAG. ARAULLO
MAG. J. SANTOS MAG. MAPA MAG. ALBERT MAG. ARAULLO CORDILLERA
380 380 380 380 380
3000 3000 3000 3000 3000
R5 R5 R5 R5 R5
MAG. ARELLANO
END
MAG. J. SANTOS
380
3000
R5
MAG. VILLAMOR
MAG. J.A. SANTOS 3rd ST. 2nd ST. MAG. MAPA
3rd ST. 2nd ST. MAG. MAPA MAG. ALBERT
380 380 380 380
3000 3000 3000 3000
R5 R5 R5 R5
MAGANDA
MAGSAYSAY BLVD.
LARDIZABAL
450
4000
R5
MAGHALI
JOSEFINA END STO. TOMAS ST. LOT
END STO. TOMAS ST. LOT JOSEFINA
280 280 350 350
3000 3000 3000 3000
R5 R5 R5 R5
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256
JOSEFINA MATIMYAS
MATIMYAS MASIKAP
350 350
3000 3000
R5 R5
MAGISTRADO IMPERIAL THIRD ST. SECOND ST. SECOND ST. MAG. MAPA 380 380 3000 3000 R5 R5
MAGISTRADO MAPA
LUBIRAN MAG. ARAULLO MAG. VILLAMOR MAG. IMPERIAL MAG. TORRES MAG. ARELLANO
MAG. ARAULLO MAG. VILLAMOR MAG. IMPERIAL MAG. TORRES MAG. ARELLANO M.R.R CO.
420 420 420 420 420 420
3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5
MAGISTRADO TORRES
MAG. J.A. SANTOS 3rd ST. MAG. MAPA
3rd ST. MAG. MAPA MAG. ALBERT
380 380 380
3000 3000 3000
R5 R5 R5
MAGSIKAP (ANG BUHAY SUBD.) GUADALCANAL V. MAPA 350 3000 R5
MAGSIKAP (RIVERSIDE SUBD.) DANGAL DANGAL 350 3000 R5
MATIPID
BIYAYA
BIYAYA
380
3000
R5
MAGTANGOL
BAGUMBAYAN
DANGAL
380
3000
R5
MAIN
GUIDOTE
SAN ANTON
490
3750
R5
MAKAMISA
TACIO P. FLORENTINO
P. FLORENTINO END
300 300
2500 2500
R5 R5
MAKILING
DIMASALANG CRAIG METRICA WASHINGTON BASILIO INSTRUCCION SISA
CRAIG METRICA WASHINGTON BASILIO INSTRUCCION SISA IBARRA
420 420 420 350 350 350 350
3570 3570 3570 3570 3200 3200 3200
R5 R5 R5 R5 R5 R5 R5
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257
IBARRA CRISOSTOMO
CRISOSTOMO BLUMENTRITT
350 350
3200 3200
R5 R5
MAKISIG
DALISAY SALAMISIM KALINGA LUBIRAN ST. LOT
SALAMISIM KALINGA LUBIRAN ST. LOT DANGAL
350 350 350 350 350
3000 3000 3000 3000 3000
R5 R5 R5 R5 R5
MALAMIG
BLUMENTRITT BATANES
BATANES END
600 600
3600 3600
R5 R5
MANGA AVE.
MAGSAYSAY BLVD. B. AIRES BONITA BENITO MAURO
B. AIRES BONITA BENITO MAURO T. TUASON
1400 1120 560 1120 1120
11900 9500 5700 9500 9500
R2 R2 R2 R2 R2
MANRIQUE
LEGARDA LAVANDORES LARDIZABAL CASTANOZ
LAVANDORES LARDIZABAL CASTANOZ BUSTILLOS
705 700 700 700
5900 5900 5900 5900
R4 R4 R4 R4
MANZANAS
SAN ANTON
END
490
3750
R5
MA. CLARA
ANDALUCIA ALFREDO GELINOS LANGIT GOV. FORBES FELINA DOS CASTILLAS CAROLA DIMASALANG DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN A. MACEDA MIGUELIN
ALFREDO GELINOS LANGIT GOV. FORBES FELINA DOS CASTILLAS CAROLA DIMASALANG DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN A. MACEDA MIGUELIN CONSTANCIA
630 630 630 630 560 560 560 560 450 450 450 450 450 450 450
5350 5350 5350 5350 4500 4500 4280 4280 4280 4280 4280 4280 4280 4280 4280
Copyright 1994-2009
258
CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA WASHINGTON BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS MUSA
PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA WASHINGTON BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS MUSA BLUMENTRITT
450 450 450 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380
4280 4280 4280 3000 3000 3000 3000 3000 3000 3000 3500 3500 3500 3500 3500 3500 3500 3500
MA. CRISTINA
SOBRIEDAD J. FAJARDO S.H. LOYOLA ESTERO ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN
J. FAJARDO S.H. LOYOLA ESTERO ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MARIA CLARA
350 350 350 350 350 350 350 350 350
3000 3000 3000 3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5 R5
MARIA FRANCISCO
MAGSAYSAY BLVD.
LORETO
490
4000
R5
MARIA LUISA
G. TUASON AVENUE DONA CONSUELO
DONA CONSUELO T. TUASON
300 300
2550 2550
R5 R5
MARIA TERESA (MASBATE) G. TUASON LUZON AVENUE DONA CONSUELO LUZON AVENUE DONA CONSUELO T. TUASON 350 300 300 2550 2550 2550 R5 R5 R5
MARIANO
D. AMPIL
LILING
490
3750
R5
Copyright 1994-2009
259
LILING
END
490
3750
R5
MARIANO DELOS SANTOS LEGARDA SAN ANTON TORTUOSA SAN ANTON TORTUOSA END 770 770 770 5890 5890 5890 C5 C5 C5
MARQUITOS
BLUMENTRITT END
300 300
2550 2550
R5 R5
MATIMYAS
BALIC-BALIC LEALTED A. MACEDA S.H. LOYOLA INSTRUCCION SISA MERCEDES MARQUITOS SUSAN STO. TOMAS ALEX BENNY JAIME MIGUEL BLUMENTRITT BATANES MAGHALI
LEALTED A. MACEDA S.H. LOYOLA INSTRUCCION SISA MERCEDES MARQUITOS SUSAN STO. TOMAS ALEX BENNY JAIME MIGUEL BLUMENTRITT BATANES MAGHALI CITY BOUNDARY
350 350 350 350 350 350 350 350 350 350 350 350 350 350 310 310 310
3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000 3000
MAURO
MANGA AVENUE
PINA AVENUE
350
3570
R5
MDC SUBD. (PSD-49594)
ANONAS AND ALL STREETS
350
3570
R5
MERCEDES (CAL. LEGARDA EXTN.) MATIMYAS BLUMENTRITT BLUMENTRITT END 300 300 3000 3000 R5 R5
METRICA
HONRADEZ BALIC-BALIC S.H. LOYOLA ESPANA
BALIC-BALIC S.H. LOYOLA ESPANA P. FLORENTINO
310 310 310 310
3000 3000 3000 3000
R5 R5 R5 R5
Copyright 1994-2009
260
P. FLORENTINO P. MARGAL DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA MAKILING
P. MARGAL DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA MAKILING DIMASALANG
310 310 310 310 310 310 310 310
3000 3000 3000 3000 3000 3000 3000 3000
R5 R5 R5 R5 R5 R5 R5 R5
MIGUEL
BLUMENTRITT END
300 300
3000 3000
R5 R5
MIGUELIN
G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD S.H. LOYOLA/J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA SIMOUN AREVALO
HONRADEZ FIRMEZA SOBRIEDAD S.H. LOYOLA/J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA SIMOUN AREVALO ESTERO
350 350 350 350 350 350 350 350 350 350 350 350 350 350
3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
MIGUELIN HALILI
BALIC-BALIC LEALTED
LEALTED MATIMYAS
300 300
3000 3000
R5 R5
MINDORO
D. TUAZON LUZON AVENUE DONA CONSUELO END TERESA TUAZON
LUZON AVENUE DONA CONSUELO END TERESA TUAZON ST. LOT 10
350 300 300 300 300
3000 3000 3000 3000 3000
R5 R5 R5 R5 R5
MONTANA
ALCANTARA F. JHOCSON J. FAJARDO
F. JHOCSON J. FAJARDO M. EARNSHAW
700 700 1000
4500 4500 6800
R5 R5 R4
Copyright 1994-2009
261
MORET
ESPAA S. H. LOYOLA END S. H. LOYOLA
S. H. LOYOLA END S. H. LOYOLA BLUMENTRITT
900 750 500 300
7650 5190 4200 2280
R2 R5 R5 R5
MUSA
MA. CLARA LAONG-LAAN DAPITAN M.J. CUENCO BLUMENTRITT
LAONG-LAAN DAPITAN M.J. CUENCO BLUMENTRITT END
300 300 300 300 300
3000 3000 3000 3000 3000
R5 R5 R5 R5 R5
N. REYES
C.M. RECTO R. PAPA ESPANA S. LOYOLA
R. PAPA ESPANA S. LOYOLA END
2520 2520 900 750
17140 17140 9180 7650
C3 C3 C3 C3
NADELCO
NAGTAHAN
VALENCIA
490
5000
R5
NAGTAHAN
PASIG RIVER ACEITE V. MAPA A. VITAN RUILOBA NADELCO DUHAT
ACEITE V. MAPA A. VITAN RUILOBA NADELCO DUHAT ROTONDA
1050 1050 1050 1050 1050 1050 1050
8030 8030 8030 8030 8030 7030 7030
C4 C4 C4 C4 C4 C4 C4
NAVARRA
DAPITAN
LAONG LAAN
750
6380
R4
NEGROS
G. TUAZON LUZON AVENUE DONA CONSUELO
LUZON AVENUE DONA CONSUELO T. TUAZON
300 300 300
2300 2300 2300
R5 R5 R5
P. CAMPA
S.H. LOYOLA ESPANA I. DELOS REYES
840 840 840
8570 8570 8570
R3 R3 R3
P. FLORENTINO
GOV. FORBES DOS CASTILLAS CAROLA DON QUIJOTE
DOS CASTILLAS CAROLA DON QUIJOTE M. DELA FUENTE
630 630 630 560
5360 5360 5360 4280
R5 R5 R5 R5
Copyright 1994-2009
262
MA. CRISTINA M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO BLUMENTRITT TACIO MAKAMISA MACARAIG
M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO BLUMENTRITT TACIO MAKAMISA MACARAIG CITY BOUNDARY
560 560 560 560 560 560 560 420 420 420 420 420 420 420 420 420 420 420 420 420 420 420 420 420
4280 4280 4280 4280 4280 4280 4280 4280 4280 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860 2860
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
P. GUEVARRA
F. CAYCO PLAZA GUIPIT
PLAZA GUIPIT ESTERO
420 420
3330 3330
R5 R5
P. MARGALL
GOV. FORBES DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN ECONOMIA MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS
DOS CASTILLAS CAROLA DON QUIJOTE M. CRISTINA M. DELA FUENTE PEPIN ECONOMIA MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO.
630 630 630 630 560 560 560 560 560 560 560 560
5360 5360 5360 5360 4760 4760 4760 4760 4760 4760 4760 4760
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
263
M.R.R. CO. ANTIPOLO SAN DIEGO P. LEONCIO KUNDIMAN CRAIG METRICA WASHINGTON BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS MUSA JOSEFINA BLUMENTRITT MACARAIG
ANTIPOLO SAN DIEGO P. LEONCIO KUNDIMAN CRAIG METRICA WASHINGTON BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS MUSA JOSEFINA BLUMENTRITT MACARAIG CITY BOUNDARY
560 490 490 490 490 490 490 490 490 490 490 490 490 490 490 490 490 490
4760 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750 3750
P. NOVAL
ESTERO CONCEPCION SAN PERFECTO SAN ANTONIO STA. CLARA S.H. LOYOLA ESPANA I. DELOS REYES J. BARLIN
CONCEPCION SAN PERFECTO SAN ANTONIO STA. CLARA S.H. LOYOLA ESPANA I. DELOS REYES J. BARLIN QUEZON BLVD.
700 700 700 700 700 840 840 840 840
5950 5950 5950 5950 5950 8570 8570 8570 8570
R4 R4 R4 R4 R4 R3 R3 R3 R3
P. PAREDES
LEPANTO ESPANA I. DELOS SANTOS
ESPANA I. DELOS SANTOS QUEZON BLVD.
980 980 980
10000 10000 10000
R2 R2 R2
P. SANCHEZ
V. MAPA DUPIL LEYTE ALIW-IW PAT. ANTONIO
DUPIL LEYTE ALIW-IW PAT. ANTONIO SAN JUAN RIVER
630 630 630 630 630
5360 5360 5360 5360 5360
R5 R5 R5 R5 R5
PAG-ASA
V. MAPA
GUADALCANAL
320
2720
R5
Copyright 1994-2009
264
GUADALCANAL
END
320
2720
R5
PAGKAKAISA
GUADALCANAL
V. MAPA
320
3260
R5
PALAWAN
G. TUAZON LUZON AVENUE DONA CONSUELO ST. LOT T. TUAZON
LUZON AVENUE DONA CONSUELO ST. LOT T. TUAZON ST. LOT 10
300 300 300 300 300
3000 3000 3000 3000 3000
R5 R5 R5 R5 R5
PALMERA
PATATO
SAN ANTON
490
4170
R5
PALTOK
MAGSAYSAY BLVD. LIGAYA KASAMA ALEGRIA
LIGAYA KASAMA ALEGRIA LARDIZABAL
360 360 360 360
3060 3060 3060 3060
R5 R5 R5 R5
PANAY
G. TUAZON LUZON AVENUE DONA CONSUELO MINDANAO AVENUE
LUZON AVENUE DONA CONSUELO MINDANAO AVENUE END
300 300 300 300
2550 2550 2550 2550
R5 R5 R5 R5
PARAISO
ALTURA ST. LOT T. TUAZON ST. LOT
ST. LOT T. TUAZON ST. LOT PAQUITA
350 350 350 490
2680 2680 2680 2680
R5 R5 R5 R5
PAT. ANTONIO
P. SANCHEZ
V. MAPA
420
2860
R5
PATATO
J. FIGUERAS PALMERA
PALMERA SAN ANTON
490 490
3750 3750
R5 R5
PEDROSA
LEGARDA
LAVANDEROS
420
2860
R5
PELAEZ
ALTURA
D. SANTIAGO
420
2860
R5
PEPIN
MAGSAYSAY BLVD. LARDIZABAL AREVALO G. TUAZON
LARDIZABAL AREVALO G. TUAZON HONRADEZ
380 380 380 350
2580 2580 2580 2380
R5 R5 R5 R5
Copyright 1994-2009
265
HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MARIA CLARA
FIRMEZA SOBRIEDAD J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MARIA CLARA DIMASALANG
350 350 380 380 380 350 350 350 350 350 350
2380 2380 2380 2380 2380 2380 2380 2380 2380 2380 2380
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
PERALTA
REPOSO V. MAPA
V. MAPA END
350 350
2680 2680
R5 R5
PILING
MARIANO
END
490
3700
R5
PINA AVENUE
MAGSAYSAY BLVD. BOBBY TUAZON BENITO MAURO
BOBBY TUAZON BENITO MAURO T. TUAZON
630 540 540 490
5360 4130 4130 4130
R5 R5 R5 R5
PINAGBUKLOD
V. MAPA
GUADALCANAL
350
2680
R5
PISTA
CONSUELO BECERRA BELEGUER
BECERRA BELEGUER END
420 420 420
2860 2860 2860
R5 R5 R5
PLAZA GUIPIT
PLAZA L. AVELINO ALL AROUND
ALL AROUND ALL AROUND
490 490
5000 5000
R5 R5
PLAZA GUIPIT (ALL AROUND) PLAZA L. AVELINO (ALL AROUND) ALL AROUND 490 3750 R5
PRUDENCIO
AREVALO G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD
G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO
350 315 315 315 350
2380 2410 2410 2410 2680
R5 R5 R5 R5 R5
Copyright 1994-2009
266
J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO M. J. CUENCO DAPITAN LAONG LAAN MA. CLARA SIMOUN
S.H. LOYOLA ESPANA P. FLORENTINO M. J. CUENCO DAPITAN LAONG LAAN MA. CLARA SIMOUN DIMASALANG
350 350 315 315 315 315 315 315 315
2680 2680 2410 2410 2410 2410 2410 2410 2410
R5 R5 R5 R5 R5 R5 R5 R5 R5
PUREZA
N.D.C. J.A. SANTOS M. ARAULLO C. ARELLANO STA. MESA SAN JOSE LARDIZABAL
J. A. SANTOS M. ARAULLO C. ARELLANO STA. MESA SAN JOSE LARDIZABAL PALTOK
630 630 630 630 630 630 630
5360 5360 5360 5360 5360 5360 5360
R5 R5 R5 R5 R5 R5 R5
QUEZON BLVD.
C.M. RECTO
P. PAREDES
2100
17850
R1
QUINTANA
N.D.C. END
END C. DE DIOS
490 490
3750 3750
R5 R5
QUIROCA
ARAGON
DIMASALANG
420
2860
R5
R. DE SANTOS
BOBBY TUAZON
SANTOL
490
3750
R5
R. MAGSAYSAY
ROTONDA SOCIEGO
SOCIEGO CITY LIMIT
1200 1200
9180 9180
C4 C4
RAM-TRI-RAM
SAN ANTON
SOR PETRONILLA
420
3570
R5
RAMON MAGSAYSAY
ROTONDA M. FRANCISCO M. DELA FUENTE PEPIN V.G. CRUZ C. DE DIOS D. AMPIL PUREZA
M. FRANCISCO M. DELA FUENTE PEPIN V.G. CRUZ C. DE DIOS D. AMPIL PUREZA MAGANDA
1600 1600 1400 1400 1400 1400 1400 1360
12240 12240 10710 10710 10710 10710 10710 10400
C3 C3 C4 C4 C4 C4 C4 C4
Copyright 1994-2009
267
MAGANDA ALEGRIA HIPODROMO BRIDGE ALTURA STA. MESA SANTOL
ALEGRIA HIPODROMO BRIDGE ALTURA STA. MESA SANTOL V. MAPA
1360 1360 1360 1360 1360 1360 1360
10400 10400 10400 10400 10400 10400 10400
C4 C4 C4 C4 C4 C4 C4
RAMON PAPA
S.H. LOYOLA N. REYES SR. C. LERMA
N. REYES SR. C. LERMA I. DELOS REYES
1700 1700 1700
13000 13000 13000
C3 C3 C3
REMEDIOS (CALLEJON)
BLUMENTRITT
END
300
2100
R5
REPOSO
VALENZUELA SARMIENTO PERALTA
SARMIENTO PERALTA OLD STA. MESA
420 420 420
2860 2860 2860
R5 R5 R5
RETEN
SAN ANTON TORTOUSA
TORTOUSA ESTERO ALEX
630 630
5360 5360
R5 R5
RETIRO
DIMASALANG BASILIO INSTRUCCION SISA IBARRA
BASILIO INSTRUCCION SISA IBARRA BLUMENTRITT
335 335 335 335 335
3420 3420 3420 3420 3420
C4 C4 C4 C4 C4
RIANZARES
LEGARDA LARDIZABAL END
LARDIZABAL END RIVERSIDE DRIVE
420 420 420
3020 3020 3020
R5 R5 R5
ROMBLON
BLUMENTRITT
END
300
2300
R5
ROSARITO
DAPITAN LAONG LAAN LUZON AVENUE VISAYAN AVENUE MINDANAO AVENUE
LAONG LAAN LUZON AVENUE VISAYAN AVENUE MINDANAO AVENUE END
560 300 300 300 300
4280 3060 3060 3060 3060
R5 R5 R5 R5 R5
RULOBA
NAGTAHAN
VALENCIA
560
4760
R5
Copyright 1994-2009
268
S.H. LOYOLA (LEPANTO) C.M. RECTO R. PAPA 1960 13330 C3
SAKLOLO
BIYAYA
BIYAYA
300
2550
R5
SALAMISIM
SAN JUAN RIVER MAKISIG BACOOD SAN JUAN RIVER
MAKISIG BACOOD LAKAS KALINGA
310 310 310 310
2300 2300 2300 2300
R5 R5 R5 R5
SALUYSOY
DUPIL SINING LAKANDILI
SINING LAKANDILI ALIW-IW
420 420 420
2860 2860 2860
R5 R5 R5
SAMAR
G. TUAZON LUZON AVENUE DONA CONSUELO
LUZON AVENUE DONA CONSUELO T. TUAZON
300 300 300
2100 2100 2100
R5 R5 R5
SAN AGUSTIN
BLUMENTRITT
END
300
2100
R5
SAN ANTON
GASTAMBIDE M. DELOS SANTOS RETEN ESTERO PALMERA PATATO M. EARNSHAW
M. DELOS SANTOS RETEN ESTERO PALMERA PATATO M. EARNSHAW RAM-TRI-RAM
770 770 770 770 770 770 770
7850 7850 7850 7850 7850 7850 7850
R3 R3 R3 R3 R3 R5 R5
SAN ANTONIO (CAL. STA. CLARA SUBD) ESTERO ALEX P. NOVAL GALICIA MORET P. NOVAL GALICIA MORET END 420 420 420 420 2860 2860 2860 2860 R5 R5 R5 R5
SAN DIEGO
G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD
HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO
300 300 300 300
2860 2860 2330 2330
R5 R5 R5 R5
Copyright 1994-2009
269
J. FAJARDO P. MARGALL ESPANA P. FLORENTINO M.J. CUENCO DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA
P. MARGALL ESPANA P. FLORENTINO M.J. CUENCO DAPITAN LAONG LAAN MA. CLARA SIMOUN CALAMBA DIMASALANG
300 300 300 300 300 300 300 300 300 300
2330 2330 2330 2330 2330 2330 2330 2330 2330 2330
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
SAN JOSE
BLUMENTRITT END LARDIZABAL PRUDENCIO
END LARDIZABAL PRUDENCIO PUREZA
300 450 450 450
2330 3440 3440 3440
R5 R5 R5 R5
SAN PERFECTO (STA. CLARA SUBD.) ESTERO ALEX ESTERO ALEX GALICIA P. NOVAL GALICIA MORET 420 420 420 2970 2970 2970 R5 R5 R5
SANCHO PANZA
J. FAJARDO P. JOCSON
P. JOCSON END
420 420
3570 3570
R5 R5
SANTANDER
DAPITAN
A. MENDOZA SR.
735
7500
R4
SANTISIMA-TRINIDAD
CALABASH RD. G. TUAZON
G. TUAZON BLUMENTRITT
350 350
2380 2380
R5 R5
SANTOL
OLD STA. MESA MAGSAYSAY SOCIEGO J.L. ESCODA E. VALLEJO B. TUAZON R. DE SANTOS
MAGSAYSAY SOCIEGO J.L. ESCODA E. VALLEJO B. TUAZON R. DE SANTOS END
700 700 630 630 630 630 630
5950 5950 5360 5360 5360 5360 5360
R4 R4 R5 R5 R5 R5 R5
SARMIENTO
REPOSO V. MAPA
V. MAPA END
350 350
2380 2380
R5 R5
Copyright 1994-2009
270
SECOND ST. (ANG BUHAY SUBD.) GUADALCANAL ANG BUHAY 300 2550 R5
SECOND ST. (LEGARDA ESTATE) G. TUAZON HONRADEZ EXTN. HONRADEZ EXTN. FIRMEZA 300 300 2550 2550 R5 R5
SECOND ST. (LOURDES SUBD.) MAG. VILLAMOR MAG. IMPERIAL 350 2380 R5
SECOND ST. (VALENZUELA SUBD.) SIKATUNA BATAAN LEGARDA V. MAPA LARDIZABAL 420 310 2860 3160 R5 R5
SILENCIO
SOCIEGO
CITY LIMIT
490
3750
R5
SIMOUN
DIMASALANG MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS
MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN CRAIG METRICA A. MACEDA BASILIO INSTRUCCION SISA IBARRA CRISOSTOMO CASANAS BLUMENTRITT
420 420 420 420 380 380 380 380 380 380 380 380 380 380 380 380 380 380 380
2860 2860 2860 2860 2900 2900 2900 2900 2900 2900 2900 2900 2580 2580 2580 2580 2580 2580 2580
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
SINING
SALUYSOY
ALIW-IW
420
2860
R5
SISA
BALIC-BALIC H. VENTURA
H. VENTURA MATIMYAS
300 300
2330 2330
R5 R5
Copyright 1994-2009
271
MATIMYAS ESPANA P. FLORENTINO MA. CLARA SIMOUN CALAMBA MAKILING RETIRO
ESPANA P. FLORENTINO MA. CLARA SIMOUN CALAMBA MAKILING RETIRO A. BONIFACIO
300 300 300 300 300 300 300 300
2330 2330 2330 2330 2330 2330 2330 2330
R5 R5 R5 R5 R5 R5 R5 R5
SOBRIEDAD
GRAL. GERONIMO M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN
M. DELA FUENTE PEPIN V.G. CRUZ MIGUELIN CONSTANCIA PRUDENCIO ALGECIRAS M.R.R. CO. ANTIPOLO SAN DIEGO E. QUINTOS KUNDIMAN MATIMYAS
450 450 450 450 450 450 450 450 350 350 350 350 350
3830 3830 3830 3830 3830 3830 3830 3830 2680 2680 2680 2680 2680
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
SOCIEGO
SANTOL SILENCIO BRIXTON HILL
SILENCIO BRIXTON HILL MAGSAYSAY BLVD.
550 550 550
4210 4210 4210
R5 R5 R5
SOR PETRONILA
MARAULLO RAM-TRI-RAM M. JOCSON
RAM-TRI-RAM M. JOCSON F. CAYCO
420 420 420
2970 2970 2970
R5 R5 R5
STA. CLARA
ESTERO ALEX
P. NOVAL
420
3210
R5
STA. CLARA
P. NOVAL GALICIA MORET
GALICIA MORET END
420 420 420
3210 3210 3210
R5 R5 R5
STA. CRUZ
BLUMENTRITT
END
300
2550
R5
Copyright 1994-2009
272
STA. LUCIA
BLUMENTRITT
END
300
2550
R5
STA. MESA (OLD)
R. MAGSAYSAY TERESA REPOSO V. MAPA SAN JUAN RIVER LEGARDA LARDIZABAL G. TUAZON
TERESA REPOSO V. MAPA SAN JUAN RIVER CITY BOUNDARY LARDIZABAL G. TUAZON P. GUEVARRA
630 560 560 560 560 560 560 490
5360 4760 4760 4760 4760 4280 4280 4280
R5 R5 R5 R5 R5 R5 R5 R5
STO. TOMAS
MATIMYAS MATIMYAS JOSEFINA MAGHALI
BLUMENTRITT JOSEFINA MAGHALI CITY BOUNDARY
300 300 300 300
2550 2550 2550 2550
R5 R5 R5 R5
SULUCAN
SAN ANTON P. JHOCSON M. EARNSHAW
P. JHOCSON M. EARNSHAW S.H. LOYOLA
520 520 520
3710 3710 3710
R5 R5 R5
SUSAN
BLUMENTRITT END
300 300
2100 2100
R5 R5
T. ANZURES
FIRMEZA BALIC-BALIC J. FAJARDO EXTN.
BALIC-BALIC J. FAJARDO EXTN. MATIMYAS
300 300 300
2550 2550 2550
R5 R5 R5
TACIO
P. FLORENTINO MAKAMISA
MAKAMISA MACARAIG
300 300
2280 2550
R5 R5
TERESA
OLD STA. MESA ST. LOT ALTURA EXTN.
ST. LOT ALTURA EXTN. M.R.R. CO.
430 430 430
3290 3290 3290
R5 R5 R5
TERESA TUASON (MINDANAO AVE.) D. SANTIAGO NEGROS NORMA SAMAR LEYTE DEL SUR NEGROS NORMA SAMAR LEYTE DEL SUR LEYTE DEL NORTE 320 320 320 320 320 2550 2550 2550 2550 2550 R5 R5 R5 R5 R5
Copyright 1994-2009
273
LEYTE DEL NORTE GERARDO BOHOL VALDEZ CEBU ROXAS PANAY BATAAN D. SANTIAGO ROSARITO PALAWAN BETINA MINDORO LEO MASBATE
GERARDO BOHOL VALDEZ CEBU ROXAS PANAY BATAAN BATANES ROSARITO PALAWAN BETINA MINDORO LEO MASBATE M. LUISA
300 300 300 300 300 300 300 300 300 300 300 300 300 300 320
2550 2550 2550 2550 2550 2550 2550 2550 2550 2550 2550 2550 2550 2550 2550
THIRD ST. (LEGARDA SUBD.) HONRADEZ FIRMEZA 300 2550 R5
THIRD STREET (ANG BUHAY) GUADALCANAL ANG BUHAY 350 2380 R5
THIRD STREET (LOURDES SUBD.) MAG. VILLAMOR MAG. IMPERIAL MAG. IMPERIAL MAG. TORRES 350 350 2380 2380 R5 R5
THIRD STREET (VALENZUELA) LINGAYEN P. SANCHEZ 420 2860 R5
TIAGO
L. RIVERA ANDRADE ISAGANI ELIAS KARAPATAN VISION
ANDRADE ISAGANI ELIAS KARAPATAN VISION DIMASALANG
460 460 460 460 460 460
3500 3500 3500 3500 3500 3500
R5 R5 R5 R5 R5 R5
TOMAS ALFONSO
BALIC-BALIC J. FAJARDO
J. FAJARDO MATIMYAS
300 300
2550 2550
R5 R5
TORTUOSA
S.H. LOYOLA
GASTAMBIDE
630
5360
R5
Copyright 1994-2009
274
GASTAMBIDE M. DELOS SANTOS
M. DELOS SANTOS RETEN
630 630
5360 5360
R5 R5
TRES MARIAS
BLUMENTRITT
END
300
2550
R5
V. MAPA
SAN JUAN RIVER ALIW-IW AGHAM P. SANCHEZ VALENZUELA SARMIENTO PERALTA OLD STA. MESA GUADALCANAL PINAGBUKLOD PAGKAKAISA MASIKAP MET. WATER PIPE NAGTAHAN
ALIW-IW AGHAM P. SANCHEZ VALENZUELA SARMIENTO PERALTA OLD STA. MESA GUADALCANAL PINAGBUKLOD PAGKAKAISA MASIKAP MET. WATER PIPE MAGSAYSAY BLVD. VALENCIA
420 420 420 490 490 490 490 560 560 560 560 560 560 490
2860 2860 4260 4260 4260 4260 4260 4260 4260 4260 4260 4260 4260 4260
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
VALDEZ
G. TUAZON LUZON AVE. VISAYAN AVE. MINDANAO AVE.
LUZON AVE. VISAYAN AVE. MINDANAO AVE. END
300 300 300 300
2550 2550 2550 2550
R5 R5 R5 R5
VALENCIA (MAGSAYSAY INT. PNB SUBD.) MAGSAYSAY BLVD. DUHAT NADELCO RUILOBA A. VITAN V. MATA ACEITE EXTRAMADURA DUHAT NADELCO RUILOBA A. VITAN V. MATA ACEITE EXTRAMADURA ALCANTARA 600 600 500 500 500 500 630 450 4590 4590 4250 4250 4250 4250 5360 3830 R5 R5 R5 R5 R5 R5 R5 R5
VALENZUELA
TERESA CORDILLERA REPOSO V. MAPA
CORDILLERA REPOSO V. MAPA END
490 490 490 490
3750 3750 3750 3750
R5 R5 R5 R5
Copyright 1994-2009
275
VERDAD
G. TUAZON HONRADEZ
HONRADEZ M. DELA FUENTE
420 420
2860 2860
R5 R5
VICENTE ALINDADA
BALIC-BALIC J. FAJARDO
J. FAJARDO MATIMYAS
300 300
2550 2550
R5 R5
VICENTE G. CRUZ (ECONOMIA) R. MAGSAYSAY BLVD. LARDIZABAL AREVALO G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA LARDIZABAL AREVALO G. TUAZON HONRADEZ FIRMEZA SOBRIEDAD J. FAJARDO S.H. LOYOLA ESPANA P. FLORENTINO P. MARGALL DAPITAN LAONG LAAN MA. CLARA DIMASALANG 630 630 590 490 490 490 490 590 590 590 490 490 490 490 490 5360 5360 5010 4170 4170 4170 4170 5010 5010 5010 4170 4170 4170 4170 4170 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
VIGAN
D. SANTIAGO ST. LOT
ST. LOT ALTURA
390 390
2650 2650
R5 R5
VISAYAN AVE. (DONA CONSUELO) DOMINGO ROSARIO PALAWAN BETINA MINDORO LEO MA. TERESA MA. LUISA NEGROS NORMA SAMAR LEYTE DEL SUR ROSARIO PALAWAN BETINA MINDORO LEO MA. TERESA MA. LUISA NEGROS NORMA SAMAR LEYTE DEL SUR LEYTE DEL NORTE 320 320 320 320 320 320 320 320 320 320 320 320 2450 2450 2450 2450 2450 2450 2450 2450 2450 2450 2450 2450 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
276
LEYTE DEL NORTE GERALDO BOHOL VALDEZ CEBU ROXAS PANAY BATAAN
GERALDO BOHOL VALDEZ CEBU ROXAS PANAY BATAAN BATANES
320 320 320 320 320 320 320 320
2450 2450 2450 2450 2450 2450 2450 2450
R5 R5 R5 R5 R5 R5 R5 R5
VISION
QUIROGA BECERRA BELAGUER M.R.R.CO. TIAGO CAVITE
BECERRA BELAGUER M.R.R.CO. TIAGO CAVITE END
420 420 420 450 450 450
2860 2860 3440 3440 3440 3440
R5 R5 R5 R5 R5 R5
PANDACAN DISTRICT
ADAS PARK END REMEDIOS REMEDIOS ESTERO 400 400 2720 2720 R5 R5
AGLIPAY
BEATA
RELUCIO
300
2040
R5
BALAGTAS
PANDACAN
END
340
2580
R5
BALUCO
BEATA
AGLIPAY
300
1800
R5
BEATA
RAILROAD KAINGIN PALUMPONG M.R.R. L. DELA PAZ
KAINGIN PALUMPONG M.R.R. L. DELA PAZ CERTEZA
380 380 400 380 380
2720 2720 2720 2720 2720
R5 R5 R5 R5 R5
BONIFACIO ABDON
REMEDIOS
ESTERO
380
2580
R5
Copyright 1994-2009
277
CANDIDA
END E. CARLOS SAN JOSE END E. CARLOS
E. CARLOS SAN JOSE END E. CARLOS END
380 380 370 370 370
2580 2580 2580 2580 2580
R5 R5 R5 R5 R5
CARLOS
J. ZAMORA EUSEBIO CANDIDA
EUSEBIO CANDIDA LABORES
440 440 440
2990 2990 2990
R5 R5 R5
CEMENTERAS
PANDACAN
TALUNDON
380
2580
R5
CENTRAL
FRATERNIDAD LABORES INDUSTRIA NARCISO
LABORES INDUSTRIA NARCISO END
400 400 400 380
2720 2720 2720 2720
R5 R5 R5 R5
CIRIA
ESTERO TALUNDON
TALUNDON PANDACAN
380 380
2580 2580
R5 R5
E. CARLOS
KAHILUM
LABORES
440
2990
R5
EUSEBIO
END E. CARLOS SAN JOSE END
E. CARLOS SAN JOSE END E. CARLOS-END
380 380 380 380
2580 2580 2580 2580
R5 R5 R5 R5
FELIX
ESTERO
KAHILUM
440
3370
R5
G. RIVERA
KAHILUM
END
380
2580
R5
GONZALES
J. ZAMORA
END
440
3370
R5
HILOM
FRATERNIDAD LABORES INDUSTRIA
LABORES INDUSTRIA NARCISO
440 440 440
3370 3370 3370
R5 R5 R5
INDUSTRIA
HILOM VICTORIANO CENTRAL
VICTORIANO CENTRAL JESUS
440 440 440
3370 3370 3370
R5 R5 R5
Copyright 1994-2009
278
ISIDRA CERTEZA
BEATA
L. DELA PAZ
380
2580
R5
J. ZAMORA
ESTERO KAHILUM
KAHILUM HILOM
610 610
5190 5190
R5 R5
JACINTO
J. ZAMORA
END
440
3370
R5
JESUS
PALUMPONG RAILROAD L. DELA PAZ
RAILROAD L. DELA PAZ PASIG RIVER
600 440 440
5100 3370 3370
R5 R5 R5
KAHILUM I
FELIX M.R.R.CO. SAN JOSE
M.R.R.CO SAN JOSE J. ZAMORA
380 440 440
3370 3370 3370
R5 R5 R5
KAHILUM II
FELIX M.R.R.
M.R.R. KAINGIN
380 380
2580 2580
R5 R5
KAINGIN
LABORES
BEATA
380
2910
R5
LABORES
RAILROAD C. CARLOS SAN JOSE C. CARLOS KAINGIN HILOM VICTORIANO CENTRAL
C. CARLOS SAN JOSE C. CARLOS KAINGIN HILOM VICTIRIANO CENTRAL JESUS
540 540 540 540 540 540 540 610
4130 4130 4130 4130 4130 4130 4130 4130
R5 R5 R5 R5 R5 R5 R5 R5
LORENZO DELA PAZ
BEATA I. CERTEZA JESUS
I. CERTEZA JESUS 440
440 440 3370
3370 3370
R5 R5 R5
NARCISO
440 440 440
3370 3370 3370
R5 R5 R5
NOBLE
JESUS STA. MARIA
STA. MARIA SAN JOSE
300 300
2040 2040
R5 R5
Copyright 1994-2009
279
PALUMPONG
JESUS BEATA NORTH SIDE
BEATA NORTH SIDE SOUTH SIDE
600 540 540
4080 4080 4080
R5 R5 R5
PANDACAN
JESUS PANDACAN MKT. PANDACAN MKT. BALAGTAS CEMENTERAS
PANDACAN MKT. PANDACAN MKT. BALAGTAS CEMENTERAS PASIG RIVER
600 540 540 440 440
5100 4130 4130 4130 4130
R5 R5 R5 R5 R5
PARAISO
J. ZAMORA
END
470
3890
R5
PRES. QUIRINO
880
1000
R2
REMEDIOS
END B. ADON
B. ADON ESTERO
470 470
3660 3600
R5 R5
ROSARIO I
CALLEJON
300
2000
R5
ROSARIO II
CALLEJON
300
2000
R5
SAMPAGUITA
J. ZAMORA
END
440
3370
R5
SAN JOSE
END NOBLE END EUSEBIO CANDIDA
NOBLE END EUSEBIO CANDIDA LABORES
300 300 440 440 440
2000 2000 1540 1540 1540
R5 R5 R5 R5 R5
SAN LUIS TEODORO
440 440 540
4130 4130 4130
R5 R5 R5
STA. MARIA
END NOBLE
NOBLE JESUS
300 300
2000 2000
R5 R5
STO. NIO
BEATA
JESUS
300
2000
R5
STREET LOTS (ALL)
BO. OBRERO
(CITY OF MANILA)
300
2000
R5
Copyright 1994-2009
280
(CITY OF MANILA)
(REP. OF THE PHIL.)
300
2000
R5
TALUNDON
PANDACAN CIRIA
CIRIA CEMENTERAS
380 380
2580 2580
R5 R5
VICTORIANO
FRATERNIDAD LABORES INDUSTRIA
LABORES INDUSTRIA NARCISO
440 440 440
3370 3370 3370
R5 R5 R5
PACO DISTRICT
A. LINAO (DART) HERRAN BLK. 874 J.L. ESCODA MINDORO G. APACIBLE C. DYCO BLK. 874 J. L. ESCODA MINDORO G. APACIBLE C. DYCO BELEN 2250 1500 1200 1200 800 800 11480 7650 9180 9180 6800 6800 C4 C4 C4 C4 R4 R4
ALFARO
PAZ
LEROY
380
2580
R5
AMADEO
ZULUETA BOND
BOND ULILANG KAWAYAN
420 420
2860 2860
R5 R5
ANTONIO CORREA
U. N. AVENUE CONDE DE GAMAZO
CONDE DE GAMAZO END
670 670
6830 6830
C4 C4
APOLLO
SAYSON
END
420
2860
R5
BELEN
E. ROMUALDEZ PEREZ LOOBAN
PEREZ LOOBAN DART
560 560 560
4280 4280 4280
R5 R5 R5
BODEGAS
M. DE COMILLAS
PASIG RIVER
670
6830
C4
CALIXTO DAYCO
Copyright 1994-2009
A. LINAO (DART)
CALLEJON
520
3980
R5
281
CALLEJON CALLEJON CALLEJON
CALLEJON CALLEJON END
520 520 420
3980 3980 2860
R5 R5 R5
CONCORDIA
FABIE
GUTIERREZ
380
2580
R5
CONDE DE GAMAZO
M. DE COMILLAS
A. CORREA
675
6890
C4
CONSUELO
FABIE JORGE
JORGE P. M. GUAZON
630 630
5360 5360
R5 R5
CRISTOBAL
ZULUETA ULILANG KAWAYAN ROTONDA LOT 3-B, BLK.
ULILANG KAWAYAN ROTONDA LOT 3-B, BLK. PASIG RIVER
670 670 670 670
6830 6830 6830 6830
C4 C4 C4 C4
CUEVAS
PAZ BOND ZULUETA
BOND ZULUETA ULILANG KAWAYAN
420 420 420
2860 2860 2860
R5 R5 R5
D. EUGENIO
EST. DE PANDACAN
END
550
3300
R5
DUCEPEC
SAN JORGE
EST. DE TANGUE
420
2860
R5
E. ROMUALDEZ
AYALA BLVD.
EST. DE BALETE
900
6890
C4
ECHABELITA
G. APACIBLE
MINDORO
420
2860
R5
F. ICASIANO
PAZ MERCED
MERCED UNION
520 520
3980 3980
R5 R5
FABIE
HERRAN LOT 6, BLK. 807
LOT 6, BLK. 807 CONCORDIA
310 310
2110 2110
R5 R5
FABIE ESTATE (PCS. 4221) RD. LOT 1 RD. LOT 12 LOT 12 (MAIN) RD. LOT 12 (MAIN) RD. LOT 12 (MAIN) RD. LOT 12 LOT 12 (MAIN) 300 300 300 300 300 2040 2040 2040 2000 2000 R5 R5 R5 R5 R5
Copyright 1994-2009
282
RD. LOT 12 RD. LOT 12 RD. LOT 12 RD. LOT 12 RD. LOT 12 RD. LOT 4 THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT RD. LOT 12 RD. LOT 4 THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT THROUGHOUT
300 300 300 300 300 300 300 300 420 300 300 300 460 310 310 310 310 310
2000 2000 2000 2000 2000 2000 2040 2040 3570 2040 2040 2040 3520 2110 2110 2110 2110 2110
FELINA
SANTIAGO PAZ
PAZ UNION
420 420
2860 2860
R5 R5
FIGUEROA
P. GIL (HERRAN) STO. SEPULCRO PERDIGON SAN ANTONIO
STO. SEPULCRO PERDIGON SAN ANTONIO CANONIGO
630 630 520 520
5360 5360 3980 3980
R5 R5 R5 R5
G. APACIBLE (OREGON)
GRAL. LUNA PEREZ LOOBAN A. LINAO (DART) ECHABELITA
PEREZ LOOBAN A. LINAO (DART) ECHABELITA EST. DE PACO
1000 1000 1000 1000 1000
10200 10200 10200 10200 10200
C4 C4 C4 C4 C4
GENERAL LUNA
HARRISON BLVD. MERCED PAZ END BLK. 874 J. L. ESCODA G. APACIBLE
MERCED PAZ END BLK. 874 J. L. ESCODA G. APACIBLE SAN MARCELINO
850 850 850 1550 1550 1550 1550
8670 8670 8670 10200 10200 10200 10200
C4 C4 C4 C4 C4 C4 C4
Copyright 1994-2009
283
GUAZON SUBD.
D. EUGENIO
EST. DE
630
5360
R5
GUTIERREZ (ISIP)
P. GIL (HERRAN) VALENTINA
VALENTINA CONCORDIA
310 310
2110 2110
R5 R5
HERRAN (P. GIL)
DART SANTIAGO PAZ MERCED UNION PENAFRANCIA HARRISON BLVD. FABIE MAIN ONYX
SANTIAGO PAZ MERCED UNION PENAFRANCIA HARRISON BLVD. FABIE MAIN ONYX EST. GALINA
2250 1500 1200 1200 900 900 670 670 670 670
15300 11400 9180 9180 6880 6880 5120 5120 5120 5120
C3 C4 C4 C4 88 C4 C4 C4 C4 C4
HUSENG BATUTE
CRISTOBAL P. VILLA
P. VILLA ESTERO
420 420
2860 2860
R5 R5
ISIDRO MENDOZA
END P. M. GUAZON
P. M. GUAZON EST. DE GALINA
520 350
3980 2680
R5 R5
J. L. ESCODA (CALIFORNIA) GRAL. LUNA LOOBAN LOOBAN A. LINAO (DART) 780 900 7960 7960 C4 C4
JORGE
CONSUELO
EST. PANDACAN
520
3980
R5
JOSE F. NIETO
SAYSON
END
350
2380
R5
KATOK
PRES. QUIRINO
ZULUETA
520
3980
R5
LAMPASAN
P. GOMEZ P. BURGOS
P. BURGOS EST. DE
420 300
2860 2000
R5 R5
LANTIN
PENAFRANCIA
FIGUEROA
420
2860
R5
LEROY
SAN GREGORIO ALFARO
ALFARO 13 DE AGOSTO
550 550
4210 4210
R5 R5
Copyright 1994-2009
284
LOOBAN
U.N. AVE. BELEN C. APACIBLE
BELEN C. APACIBLE J. LESCODA
600 600 600
6120 6120 6120
C4 C4 C4
LOPEZ JAENA
MERCED PAZ SANTIAGO
PAZ SANTIAGO EST. DE PACO
630 630 630
5360 5360 5360
R5 R5 R5
LUCIO GUAZON
OTIS P.M. GUAZON
P.M. GUAZON EST. DE
550 550
3300 3300
R5 R5
MACARIA
P. EUGENIO
END
550
3300
R5
MARQUEZ DE COMILLAS (ROMUALDEZ) AYALA BLVD. U.N. AVENUE BELEN U.N. AVENUE BELEN C. APACIBLE 900 690 690 6890 5280 5280 C4 C4 C4
MENDIOLA EXTN.
EST. PANDACAN OTIS
OTIS MALACAANG
700 700
5360 5360
C4 C4
MERCED
GRAL. LUNA LANUZA ICASIANO SAGAT LOPEZ JAENA P. GIL (HERRAN) STO. SEPULERO PERDIGON SAN ANTONIO SAN GREGORIO
LANUZA ICASIANO SAGAT LOPEZ JAENA P. GIL (HERRAN) STO. SEPULERO PERDIGON SAN ANTONIO SAN GERGORIO ZULUETA
550 550 550 550 630 630 630 550 550 550
4210 4210 4210 4210 3780 3780 3780 3300 3300 3300
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
MINDORO
A. LINAO (DART) CLAUDIO ECHABELITA
CLAUDIO ECHABELITA EST. DE PACO
520 420 420
3120 2520 2520
R5 R5 R5
OTIS
PRES. QUIRINO SANSIANGCO
SANSIANGCO LUCIO GUAZON
900 900
9180 9180
C4 C4
Copyright 1994-2009
285
LUCIO GUAZON MENDIOLA
MENDIOLA JESUS
900 900
9180 9180
C4 C4
P. BURGOS
LAMPASAN J. ZAMORA P. GOMEZ
J. ZAMORA P. GOMEZ ESTERO
420 420 420
2520 2520 2520
R5 R5 R5
P. GIL (HERRAN)
A. LINAO (DART)
EST. DE PACO
2250
15300
C3
P. GOMEZ
LAMPASAN J. ZAMORA
J. ZAMORA P. BURGOS
420 420
2520 2520
R5 R5
P. VILLA
U. .N. AVENUE H. BATUTE
H. BATUTE P. LACTARO
420 420
2520 2520
R5 R5
PACO CIRCLE
ALL AROUND
700
5360
C4
PAZ
PRES. QUIRINO ULILANG KAWAYAN ZULUETA CUEVAS SAN GREGORIO SAN ANTONIO PERDIGON STO. SEPULCRO P. GIL (HERRAN) LOPEZ JAENA SAGAT SANTIAGO ICASIANO LANUZA
ULILANG KAWAYAN ZULUETA CUEVAS SAN GREGORIO SAN ANTONIO PERDIGON STO. SEPULCRO P. GIL (HERRAN) LOPEZ JAENA SAGAT SANTIAGO ICASIANO LANUZA GRAL. LUNA
800 800 800 800 800 900 1000 1120 1050 840 830 680 680 600
6120 6120 6120 6120 6120 6120 7650 8570 8030 6430 6350 5200 5200 5200
C4 C4 C4 C4 C4 C4 C4 C4 R3 R3 R3 R3 R3 R3
PAZ MENDOZA GUAZON D. EUGENIO L. GUAZON I. MENDOZA REMEDIOS MENDIOLA CONSUELO L. GUANZON I. MENDOZA REMEDIOS MENDIOLA CONSUELO EST. DE 630 630 630 520 520 520 3780 3780 3780 3120 3120 3120 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
286
PEDRO LACTAN
CRISTOBAL P. VILLA
P. VILLA ESTERO
520 520
3120 3120
R5 R5
PENAFRANCIA
HARRISON BLVD. SAGAT P. GIL (HERRAN) STO. SEPULERO PERDIGON SAN ANTONIO SAN GREGORIO PRES. QUIRINO
SAGAT P. GIL (HERRAN) STO. SEPULERO PERDIGON SAN ANTONIO SAN GREGORIO PRES. QUIRINO ESTERO
520 520 630 630 630 630 630 520
3120 3120 3780 3780 3780 3780 3780 3120
R5 R5 R5 R5 R5 R5 R5 R5
PERDIGON
PAZ MERCED UNION PENAFRANCIA FIGUEROA
MERCED UNION PENAFRANCIA FIGUEROA PLAZA DILAO
520 520 520 420 420
3120 3120 3120 2520 2520
R5 R5 R5 R5 R5
PEREZ
U. N. AVENUE BELEN G. APACIBLE
BELEN G. APACIBLE J. L. ESCODA
700 700 700
5360 5360 5360
C4 C4 C4
PLAZA DE VIRGEN
ALL AROUND
500
4250
R2
PLAZA DILAO
ALL AROUND
1120
8570
C4
PRES. QUIRINO AVE.
ROTONDA ZULUETA KATOK PENAFRANCIA FIGUEROA
PAZ KATOK PENAFRANCIA FIGUEROA PLAZA DILAO
1200 1200 1200 1200 1200
12240 12240 12240 12240 12240
C2 C2 C2 C2 C2
PRES. QUIRINO BLVD.
ESTERO DE PACO GRAL. LUNA LANUZA SAGAT P. GIL (HERRAN) STO. SEPULERO PLAZA DILAO
GRAL. LUNA LANUZA SAGAT P. GIL (HERRAN) STO. SEPULERO PLAZA DILAO EST. PANDACAN
1050 1050 1050 1050 1050 1050 1050
8920 8920 8920 8920 8920 8920 8920
R2 R2 R2 R2 R2 R2 R2
Copyright 1994-2009
287
RAILROAD STREET
CRISTOBAL
END
420
2860
R5
REMEDIOS
EST. DE PANDACAN P. M. GUAZON
P. M. GUAZON END
520 520
3980 3980
R5 R5
RODRIGUEZ LANUZA
PAZ MERCED
MERCED UNION
520 520
3980 3980
R5 R5
SAGAT
EST. DE PACO SANTIAGO PAZ MERCED UNION PENAFRANCIA
SANTIAGO PAZ MERCED UNION PENAFRANCIA HARRISON BLVD.
460 460 520 520 520 520
3130 3130 3980 3980 3980 3980
R5 R5 R5 R5 R5 R5
SAN ANTONIO
MERCED UNION PENAFRANCIA FIGUEROA PRES. QUIRINO
520 520 520 520 520
3980 3980 3980 3980 3980
R5 R5 R5 R5 R5
SAN GREGORIO
EST. DE PACO PAZ LEROY MERCED UNION PENAFRANCIA FIGUEROA
PAZ LEROY MERCED UNION PENAFRANCIA FIGUEROA PRES. QUIRINO
730 730 730 630 680 680 680
7450 7450 7450 5360 5780 5780 5780
R4 R4 R4 R5 R4 R4 R4
SAN JORGE
SAYSON DUCEPEC
DECEPEC EST. DE PACO
420 330
2860 2240
R5 R5
SAN MARCELINO
U. N. AVENUE
PACO CEMETERY
900
6890
C4
SAN SALVADOR
LEROY
EST. DE PACO
420
2860
R5
SANSIANGCO
OTIS
END
450
4590
C5
SANTIAGO
P. GIL (HERRAN) LOPEZ JAENA
LOPEZ JAENA SAGAT
900 670
6890 6830
C4 C4
Copyright 1994-2009
288
SAGAT
PAZ
450
3440
C5
SISON
A. LINAO
EST. DE PACO
420
4280
R5
STO. SEPULGRO
MERCED UNION PENAFRANCIA FIGUEROA PLAZA DILAO
520 520 520 420 420
3980 3980 3980 3980 3980
R5 R5 R5 R5 R5
T. CALUDIO
MINDORO
END
420
2860
R5
TANGUE
U. N. AVENUE
END
600
6120
C4
TRECE DE AGOSTO
PAZ LEROY
LEROY EST DE PACO
780 780
5970 5970
C5 C5
U. N. AVENUE (ISAAC PERAL) SAN MARCELINO E. ROMUALDEZ PEREZ LOOBAN TANGUE EST. DE PACO E. ROMUALDEZ PEREZ LOOBAN TANGUE EST. DE PACO ROTONDA 1120 1000 1000 900 900 900 8750 8750 8750 8750 8750 8750 C4 C4 C4 C4 C4 C4
ULILANG KAWAYAN
PAZ CRISTOBAL
CRISTOBAL EST. DE PACO
550 450
5610 4590
C5 C5
UNION
HARRISON BLVD. ICASIANO FELINA SAGAT P. GIL (HERRAN) STO. SEPULCRO PERDIGON SAN ANTONIO
ICASIANO FELINA SAGAT P. GIL (HERRAN) STO. SEPULCRO PERDIGON SAN ANTONIO SAN GREGORIO
520 520 520 630 630 520 520 520
3980 3980 3980 5360 5360 3980 3980 3980
R5 R5 R5 R5 R5 R5 R5 R5
VALENTINA
GUTIERREZ
CONCORDIA
300
2040
R5
ZAMORA J.
PRES. QUIRINO
P. GOMEZ
700
7140
C4
Copyright 1994-2009
289
P. GOMEZ P. BURGOS
P. BURGOS BRIDGE
700 700
7140 7140
C4 C4
ZOBEL EXTN.
E. ROMUALDEZ
END
700
7140
C4
ZULUETA
PRES. QUIRINO MERCED PAZ CUEVAS
MERCED PAZ CUEVAS CRISTOBAL
520 520 520 420
3980 3980 3980 2860
R5 R5 R5 R5
SAN MIGUEL DISTRICT

ABREO ARLEGUI END DR. CAMPOMANES END DR. CAMPOMANES SAN RAFAEL 420 420 420 4280 4280 4280 R5 R5 R5
ACASIA
N. PADILLA
ESTERO
360
2450
R5
ADELA
J. P. LAUREL
ESTERO
560
4280
R5
AGUADO
J. P. LAUREL
ARLEGUI
630
5360
R5
ARLEGUI
ESTERO AGUADO SAN RAFAEL
AGUADO SAN RAFAEL J. P. LAUREL
730 730 730
7450 7450 7450
C4 C4 C4
BARCAIZTEGUI
J. P. LAUREL
END
500
5100
R5
BUENCAMINO
J. P. LAUREL
ESTERO
560
4280
R5
C'JON
END
360
2450
R5
C'JON VIGAN
ESTERO
360
2450
R5
C. PALANCA
(ECHAGUE)
BRIDGE SAN AGUSTIN
SAN AGUSTIN P. CASAL
2000 1850
13600 13600
C3 C3
CAMPOMANES
ABREU
END
350
2380
R5
ESPINOSA
PASIG RIVER GEN. SOLANO
GEN. SOLANO H. PADILLA
630 630
5360 5360
R5 R5
FIFTH STREET
C. AGUILA
END
560
4280
R5
FIRST STREET
C. AGUILA
END
560
4280
R5
FOURTH STREET
C. AGUILA
END
560
4280
R5
GEN. SOLANO
P. CASAL ESPINOSA
ESPINOSA J. NEPOMUCENO (TANDUAY)
1050
10710
R2
1050
10710
R2
J. NEPOMUCENO (TANDUAY) RIOVISTA 1050 10710 R2
ICAZA
J. P. LAUREL
END
530
4050
R5
J. P. LAUREL (AVILES)
ROVISTA BARCAIZTOQUI R. ARIAS AGUADO SAN RAFAEL MENDIOLA ICASA MATIENZA VICTORY BUENCAMINO MINERVA ADELA
BARCAIZTOQUI R. ARIAS AGUADO SAN RAFAEL MENDIOLA ICASA MATIENZA VICTORY BUENCAMINO MINERVA ADELA ROTONDA
900 900 900 900 900 900 900 900 900 900 900 900
9180 9180 9180 9180 9180 9180 9180 9180 9180 9180 9180 9180
R3 R3 R3 R3 R3 R3 R3 R3 R3 R3 R3 R3
J. NEPOMUCENO (TANDUAY) PASIG RIVER GEN. SOLANO M. PADILLA GEN. SOLANO M. PADILLA BRIDGE 630 840 840 8750 8750 8750 R3 R3 R3
Copyright 1994-2009
291
LEGARDA
C. M. RECTO LOT 9, BLK 2634 LOT 1-2, BLK. 2634 LOT 4, BLK. 2646 BRIDGE
LOT 9, BLK. 2634 LOT 1-2, BLK. 2634 LOT 4, BLK. 2646 BRIDGE ROTONDA
2500 2500 2000 1700 1700
17000 17000 13000 13000 13000
R3 R3 R3 R3 R3
LIGAO
N. PADILLA
ESTERO
365
2790
R5
MATIENZA
J. P. LAUREL END PASIG RIVER
END PASIG RIVER ALL SIDE STS.
520 520 520
3980 3980 3980
R5 R5 R5
MENDIOLA
LEGARDA BRIDGE C. AGUILA
BRIDGE C. AGUILA J. P. LAUREL
1350 1350 1350
10330 10330 10330
C4 C4 C4
MINERVA
J. P. LAUREL
END
600
4080
R5
MITHI
N. PADILLA
END
360
2450
R5
NAGTAHAN
PASIG RIVER
ROTONDA
1120
8570
C4
NICANOR PADILLA
P. CASAL ESPINOSA MITHI
ESPINOSA MITHI J. NEPOMUCENO (TANDUAY)
630 630
5360 5360
R5 R5
630
5360
R5
J. NEPOMUCENO (TANDUAY) LIGAO ACACIA LIGAO ACACIA RIOVISTA 530 530 530 5360 5360 5360 R5 R5 R5
P. CASAL
GEN. SOLANO N. PADILLA
N. PADILLA ESTERO
1020 1020
7800 7800
C4 C4
R. ARIAS
J. P. LAUREL
END
420
4280
R5
RIOVISTA
GEN. SOLANO
PASIG RIVER
560
4760
R5
S. BARCAIETEGUI
J. P. LAUREL
END
420
4280
R5
Copyright 1994-2009
292
SAN AGUSTIN
C. PALANCA (ECHAGUE)
PASIG RIVER
630
5360
R5
SAN RAFAEL
J. P. LAUREL ARLEGUI ABREU C. AGUILA EST. SAN MIGUEL
ARLEGUI ABREU C. AGUILA EST. SAN MIGUEL LEGARDA (QPO. SIDE)
630 630 630 630 630
4280 4280 4280 4280 4280
R4 R4 R4 R4 R4
SECOND STREET
C. AGUILA
END
560
4280
R5
SIKAP
N. PADILLA
END
365
2790
R5
SIXTH STREET
C. AGUILA
END
560
4280
R5
THIRD STREET
C. AGUILA
END
560
4280
R5
TUBERIAS
EST. SAN MIGUEL SAN RAFAEL MENDIOLA 1st ST. 2nd ST 3rd ST. 4th ST. 5th ST. BRIDGE J. P. LAUREL
SAN RAFAEL MENDIOLA 1st ST. 2nd ST. 3rd ST. 4th ST. 5th ST. BRIDGE J. P. LAUREL END
420 420 630 630 630 630 630 630 630 420
6430 6430 6430 6430 6430 6430 6430 6430 6430 2860
R4 R4 R4 R4 R4 R4 R4 R4 R4 R5
VICTORY
J. P. LAUREL
END
380
2580
R5
QUIAPO DISTRICT
A. FARNECIO ARLEGUI VERGARA VERGARA CASTILLEJOS 600 600 4800 4800 R5 R5
ARLEGUI
Copyright 1994-2009
QUEZON BLVD.
BALBOZA
3200
21670
C2
293
BALBOZA ELIZONDO GUNAO BRIDGE DUQUE DE ALBA FRATERNAL A. FRANCISCO
ELIZONDO GUNAO BRIDGE DUQUE DE ALBA FRATERNAL A. FRANCISCO TANDUAY TANDUAY (J. NEPOMUCENO) BRIDGE
2320 2000 2000 1150 1150 1150 1150 1150
15780 15300 15300 8800 8800 8800 8800 8800
C3 C3 C3 C4 C4 C4 C4 C4
BALMES
END PELAEZ
PELAEZ END
610 610
6220 6200
C4 C4
BARBOSA
GLOBO DE ORO NORZAGARAY ARLEGUI R. HIDALGO
NORZAGARAY ARLEGUI R. HIDALGO ESCALDO
1150 1150 1150 1150
8800 8800 8800 8800
C4 C4 C4 C4
BAZAN
PASIG RIVER
C. PALANCA SR.
1360
8800
C4
BILIBID VIEJO
EST. MATAPANG PROGREZO S. LOYOLA
PROGREZO S. LOYOLA PLAZA DEL CARMEN
1280 1280 1040
8800 8800 8800
C4 C4 C4
BUENVIAJE
QUEZON BLVD. CAROMINA
CAROMINA SEVERINO
1280 1620
8800 8800
C4 C4
C. M. RECTO
QUEZON BLVD. CAROMINA SEVERINO S. H. LOYOLA (LEPANTO)
CAROMINA SEVERINO S. H. LOYOLA (LEPANTO) LEGARDA
5200 5200 4960 4000
30000 30000 30000 30000
C2 C2 C2 C2
C. PALANCA, SR.
OZCARIS BAZAN
BAZAN BRIDGE
4080 3000
20810 20810
C2 C2
CARCER
R. HIDALGO
SAN SEBASTIAN
610
6220
C4
CAROMINA
SOLER LORENZO BUENVIAJE
LORENZO BUENVIAJE C. M. RECTO
1020 1020 1020
8800 8800 8800
C4 C4 C4
Copyright 1994-2009
294
CASTILLEJOS
DUQUE DE ALBA FRATERNAL FRATERNAL A. FARNECIO A. FARNECIO END
FRATERNAL FRATERNAL A. FARNECIO A. FARNECIO END CAROMINA
600 600 600 600 600 1000
6120 6120 6120 6120 6120 6120
C4 C4 C4 C4 C4 C4
CONCEPCION AGUILA
DUQUE DE ALBA CARCER FRATERNAL
CARCER FRATERNAL J. NEPOMUCENO (TANDUAY)
510 640
5200 6120
C4 C4
640 570
6120 5810
C4 C4
NEPOMUCENO (TANDUAY)
EST. DE SAN MIGUEL
CONDE
BILIBID VIEJO
END
600
4080
R5
CRUZADA
J. NEPOMUCENO(TANDUAY)
END
600
6120
R4
DEL CARMEN
CARCER
C. AGUILA
600
5225
R5
DEL PASO
EST. DE QUIAPO
MENDOZA
600
5100
R5
DUQUE DE ALBA
CASTILLEJOS VERGARA ARLEGUI
VERGARA ARLEGUI C. AGUILA
600 600 600
5220 5220 5220
R5 R5 R5
ELIZONDO
EST DE GLOBE DE ORO NORZAGARAY ARLEGUI R. HIDALGO
GLOBE DE ORO NORZAGARAY ARLEGUI R. HIDALGO BRIDGE
1090 1090 1090 1440 1090
11020 11020 11020 11020 11020
C4 C4 C4 C4 R2
ESCALDO
QUEZON BLVD.
BARBOSA
1600
11020
C4
EST. DE SAN MIGUEL = 80% OF RATE OF ST. 0 11020 R2
FRATERNAL
CASTILLEJOS VERGARA ARLEGUI
VERGARA ARLEGUI C. AGUILA
600 600 450
5220 5220 4590
R5 R5 R5
Copyright 1994-2009
295
G. PUYAT (RAON)
QUEZON BLVD. MENDOZA BRIDGE
MENDOZA BRIDGE GRANATE
2000 2000 1440
13600 13600 11020
C3 C3 C3
GLOBO DE ORO
QUEZON BLVD. BARBOSA ELIZONDO
BARBOSA ELIZONDO GUNAO
1440 1150 1150
11020 11020 11020
C4 C4 C4
GRANATE
CALLEJON
END
600
6120
C4
GUNAO
GLOBO DE ORO NORZAGARAY
NORZAGARAY ARLEGUI
1010 1010
7730 7730
C4 C4
J. NEPOMUCENO (TANDUAY) BRIDGE PELAEZ ARLEGUI C. AGUILA PELAEZ ARLEGUI C. AGUILA PLAZA DEL 1200 1200 1200 1200 11020 11020 11020 11020 C4 C4 C4 C4
LEGARDA (PLAZA DE STA. ANA) J. NEPOMUCENO (TANDUAY) CRUZADA SAN RAFAEL CRUZADA SAN RAFAEL C. M. RECTO 1550 1550 2050 11860 11860 11860 C4 C4 C4
LEPANTO (S. LOYOLA)
BILI BID VIEJO
C.M. RECTO
1600
13680
C3
LIMASAWA
R. HIDALGO
END
600
6120
C4
LUDOVICO
BILIBID VIEJO END
END Q. BLVD. TO
600 1000
4780 6500
R5
MARIA CARPENA
BILIBID VIEJO
SEVERINO
600
6490
R4
MATAPANG
BILIBID VIEJO
C. M. RECTO
630
5360
R5
MENDOZA
R. HIDALGO DEL PASO MC. GREGOR
DEL PASO MC. GREGOR MURILLO
1150 1010 1010
7730 7730 7730
C4 C4 C4
Copyright 1994-2009
296
MURILLO BRIDGE SIGAY
BRIDGE SIGAY RAON (G. PUYAT)
1010 1010 1010
7730 7730 7730
C4 C4 C4
MURILLO
MENDOZA
EST. DE QUIAPO
600
4780
R5
McGREGOR
EST. DE QUIAPO
MENDOZA
600
5360
R5
NORZAGARAY
QUEZON BLVD. BARBOSA BARBOSA
BARBOSA ELIZONDO GUNAO
2000 1440 1150
13600 13600 11730
C3 C3 C3
OZCARIZ
P. RIVERA
C. PALANCA, SR.
1200
9180
C4
P. CASAL
EST. DE BALMES VERGARA
BALMES VERGARA ARLEGUI
1280 1280 1280
9790 9790 9790
C4 C4 C4
PAX (CALLEJON)
FARNECIO
VERGARA
600
4800
R5
PELAEZ
BALMES
J. NEPOMUCENO
770
5860
C5
PLAZA DEL CARMEN
BILIBID VIEJO END
END SAN RAFAEL
1280 1280
9790 9790
C3 C3
PROGRESO
BILIBID VIEJO
END
600
6490
R4
QUEZON BLVD.
C. PALANCA, SR. NORZAGARAY LOT 1, BLK. ARLEGUI R. HIDALGO ESCALDO SIGAY RAON SOLER
NORZAGARAY LOT 1, BLK. ARLEGUI R. HIDALGO ESCLADO SIGAY RAON SOLER C. M. RECTO
3600 4800 5280 6000 6000 6240 5760 5280 4800
30000 30000 30000 30000 30000 30000 30000 30000 30000
C2 C2 C2 C2 C2 C2 C2 C2 C2
R. HIDALGO
QUEZON BLVD. BARBOSA ELIZONDO
BARBOSA ELIZONDO BRIDGE
3680 3040 2400
15740 15500 15500
C3 C3 C3
Copyright 1994-2009
297
BRIDGE MENDOZA CAREER RAMONA BILIBID VIEJO
MENDOZA CAREER PLAZA DEL END
2000 2000 1440 600
13600 13600 11020 4780
C3 C3 C4 R5
SAN RAFAEL
PLAZA DEL LEGARDA
LEGARDA EST. SAN MIGUEL
1200 960
10000 8120
C4 C4
SAN SEBASTIAN
BILIBID VIEJO
C. M. RECTO
720
7340
C4
SANCHEZ
J. NEPOMUCENO
END
600
5100
R5
SEVERINO
SOLER BUENVIAJE
BUENVIAJE QUEZON BLVD.
960 960
8120 8120
C4 C4
SIGAY
QUEZON BLVD.
QUEZON BLVD.
800
7340
C4
SOLER
QUEZON BLVD.
DUQUE DE ALBA
1600
13680
C3
VERGARA
DUQUE DE ALBA FRATERNAL A. FARNECIO
FRATERNAL A. FARNECIO P. CASAL
640 640 640
5440 5440 5440
R5 R5 R5
BINONDO DISTRICT
AGUILAR C. M. RECTO TRONQUED 1300 10220 C4
ALVARADO
EST. DE SOLER
SOLER END
1100 1100
10220 10220
C4 C4
BANQUERO
M. DEL BLANCO ESCOLTA
ESCOLTA DASMARIAS
4050 4050
20500 20500
C2 C2
BENAVIDES
SALAZAR PIEDAD
PIEDAD SOLER
1760 1760
11970 11970
C4 C4
298
Copyright 1994-2009
SOLER
C. M. RECTO
2080
11970
C4
C. M. RECTO
EST. DELA REYNA ROMAN R. REGENTE SANCHEZ EST. MAGDALENA AGUILAR
ROMAN R. REGENTE SANCHEZ EST. MAGDALENA AGUILAR G. MASANGKAY (MAGDALENA)
4000 4000 4000 4000 4000
28000 28000 28000 28000 28000
C2 C2 C2 C2 C2
4000
28000
C2
G. MASANGKAY (MAGDALENA) BENAVIDES BENAVIDES EST. SAN LAZARO 4000 4000 28000 28000 C2 C2
CARRASCO
M. DE BINONDO
P. C. DELA BARCA
1000
10200
C4
CARVAJAL
ROSARIO NUEVA
NUEVA T. PINPIN
2240 2240
14420 14420
C3 C3
CLAVERIA
GANDARA
POBLETE
1600
12240
C3
COLON
EST. BINONDO
JUAN LUNA
1600
12240
C3
CONDESA
P. C. DELA BARCA
NUEVA
2000
12240
C3
DADIVAS
R. REGENTE
ALVARADO
1000
10200
C3
DASMARINAS
M. DE BINONDO JUAN LUNA ROSARIO NUEVA MARQUINA T. PINPIN DAVID
JUAN LUNA ROSARIO NUEVA MARQUINA T. PINPIN DAVID EST. REYNA
5400 6000 6000 6000 6000 6000 6000
25800 25800 25800 25800 25800 25800 25800
C2 C2 C2 C2 C2 C2 C2
DAVID
M. DEL BANCO NACIONAL ESCOLTA DASMARINAS ELOISA
ESCOLTA DASMARINAS ELOISA T. PINPIN
4800 4800 4200 3300
20500 20500 20500 20500
C2 C2 C2 C2
ELOISA
DAVID
EST. REYNA
2700
16000
C3
Copyright 1994-2009
299
ESCOLTA
PZA. MORAGA NUEVA SODA T. PINPIN DAVID
NUEVA SODA T. PINPIN DAVID BAQUERO
8100 8100 8100 8100 8100
25570 25570 25570 25570 25570
C2 C2 C2 C2 C2
ESTRAUDE
M. DE BINONDO
JUAN LUNA
1800
11500
C4
ESTRELLA
GANDARA
T. PINPIN
2000
11500
C4
FELIPE II
GEN. LACHAMBRE
R. REGENTE
1200
11500
C4
G. MASANGKAY (MAGDALENA) MAGDALENA
SOLER
C. M. RECTO
2500
15000
C3
EST. REYNA SALAZAR PIEDAD
SALAZAR PIEDAD SOLER
2200 2200 2500
15000 15000 15000
C3 C3 C3
GANDARA
ROSARIO NUEVA T. PINPIN EST. DELA REYNA EST. SAN LAZARO
NUEVA T. PINPIN EST. DELA REYNA EST. SAN LAZARO SOLER
3500 3300 3300 3300 3300
20560 20560 20560 20560 20560
C2 C2 C2 C2 C2
GEN. LACHAMBRE
EST. DELA REYNA STA. ELENA
STA. ELENA FELIPE II
1200 1200
11500 11500
C4 C4
HORMIGA
JUAN LUNA
ROSARIO
2500
14500
C3
INGRESO
M. DE BINONDO
JUAN LUNA
2200
14500
C3
INSULAR
ORIENTE VERONICA
VERONICA END
2000 2000
11500 1500
C4 C4
JUAN LUNA
M. DELA GABRIEL DASMARINAS HORMIGA
GABRIEL DASMARINAS HORMIGA INGRESO
3800 3800 3800 3800
20500 20500 20500 20500
C2 C2 C2 C2
Copyright 1994-2009
300
INGRESO RENTA SAN FERNANDO P. C. DELA ESTRAUDE PEREYRA
RENTA SAN FERNANDO P. C. DELA ESTRAUDE PEREYRA EST. BINONDO
3800 3800 3000 3000 3000 3000
20500 20500 18000 18000 18000 18000
C2 C2 C3 C3 C3 C3
MARQUINA
SAN VICENTE DASMARINAS
DASMARINAS POBLETE DAVID
3000 3000 2500
16000 16000 16000
C3 C3 C3
MARTINEZ
T. PINPIN
MEISIC
JUAN LUNA
GRAL. LACHAMBRE
1200
9180
C4
MUELLE DE BINDO
M. DELA
JUAN LUNA
1300
12240
C3
MUELLE DE BINONDO
M. DELA GABRIEL DASMARINAS NIMFA SAN FERNANDO
GABRIEL DASMARINAS NIMFA SAN FERNANDO ESTRAUDE
1600 1600 1600 1600 1300
15000 15000 15000 15000 15000
C3 C3 C3 C3 C3
MUELLE DEL BANCO NACIONAL EST. DE BINONDO JUAN LUNA JONES BRIDGE NUEVA SODA T. PINPIN DAVID JUAN LUNA JONES BRIDGE NUEVA SODA T. PINPIN DAVID BANQUERO 3600 3600 3600 3600 3600 3600 3600 25000 25000 25000 25000 25000 25000 25000 C2 C2 C2 C2 C2 C2 C2
NIMFA
M. DE BINONDO
JUAN LUAN
800
8160
C3
NUEVA
M. DEL BLANCO ESCOLTA SAN VICENTE DASMARINAS GANDARA CARVAJAL ONGPIN CONDESA
ESCOLTA SAN VICENTE DASMARINAS GANDARA CARVAJAL ONGPIN CONDESA ORIENTE
4800 4800 4800 3500 3500 3500 2000 2000
23470 23470 23470 21640 21640 21640 18140 18140
C2 C2 C2 C2 C2 C2 C3 C3
Copyright 1994-2009
301
ORIENTE
EST. DELA REYNA
2000
18140
C3
ONGPIN
ROSARIO NUEVA T. PINPIN
NUEVA T. PINPIN EST. SAN LAZARO
3000 3000 2800
21970 21970 21970
C2 C2 C2
ORIENTE
P. C. DELA
NUEVA
2000
9180
C3
PEREYRA
M. DE BINONDO
JUAN LUNA
1400
9180
C4
PIEDAD
EST. MAGDALENA MAGDALENA BENAVIDES
MAGDALENA BENVIDES EST. SAN LAZARO
1300 1300 1300
9180 9180 9180
C4 C4 C4
POBLETE
MARQUINA UGALDE MARQUINA UGALDE
UGALDE T. PINPIN UGALDE T. PINPIN
2200 2200 2200 2200
15000 15000 15000 15000
C3 C3 C3 C3
PZA. C. DELA BARCA
ALL AROUND
PZA. C. DELA
3800
22150
C2
PZA. CERVANTES
ALL AROUND
PZA. CERVANTES
4800
22150
C2
PZA. MORAGA
ALL AROUND
PZA. MORAGA
4800
22150
C2
Q. PAREDES (ROSARIO)
PZA. MORAGA SAN VICENTE DASMARINAS GANDARA CARVAJAL
SAN VICENTE DASMARINAS GANDARA CARVAJAL ONGPIN
5400 5400 5400 5400 5400
24490 24490 24490 24490 24490
C2 C2 C2 C2 C2
QUINONES
T. PINPIN
EST. REYNA
2200
13600
C3
REINA REGENTE
VERONICA DADIVAS SOLER
DADIVAS SOLER C. M. RECTO
2200 2400 3000
20500 20500 20500
C2 C2 C2
RENTA
M. DE BINONDO
JUAN LUNA
2000
13600
C3
ROMAN
SOLER
C. M. RECTO
1800
9180
C4
Copyright 1994-2009
302
SALAZAR
MAGDALENA (G. BENAVIDES
BENAVIDES ONGPIN
2400 2400
15810 15810
C3 C3
SAN GABRIEL
EST. DE BINONDO
JUAN LUNA
2000
9690
C4
SAN VICENTE
ROSARIO NUEVA MARQUINA
NUEVA MARQUINA T. PINPIN
3200 3200 3200
20500 20500 20500
C2 C2 C2
SANCHEZ
SOLER CALLEJON
CALLEJON C. M. RECTO
1500 2000
9220 10530
C4 C4
SODA
EST. BANCO
ESCOLTA
3500
20560
C2
SOLER
C. M. RECTO ROMAN R. REGENTE SANCHEZ ALVARADO EST. MAGDALENA G. MASANGKAY BENAVIDES GANDARA
ROMAN R. REGENTE SANCHEZ ALVARADO EST. MAGDALENA G. MASANGKAY BENAVIDES GANDARA EST. SAN LAZARO
3000 3000 3600 3600 3600 4000 4000 4000 4000
18000 18000 22150 22150 22150 22150 22150 22150 22150
C3 C3 C2 C2 C2 C2 C2 C2 C2
STA. ELENA
JUAN LUNA EST. REYNA
EST. REYNA GRAL. LACHAMBRE
1200 1200
12240 12240
C3 C3
T. PINPIN
M. DE BANCO NACIONAL ESCOLTA SAN VICENTE DASMARINAS POBLETE GANDARA CARVAJAL ONGPIN
ESCOLTA SAN VICENTE DASMARINAS POBLETE GANDARA CARVAJAL ONGPIN EST. DELA REYNA
4800 4800 4800 4800 4800 4800 4800 3000
20500 20500 20500 20500 20500 20500 20500 15800
C2 C2 C2 C2 C2 C2 C2 C3
TRONQUED
G.
EST. MAGDALENA
1200
12240
C3
UGALDE
DASMARINAS
POBLETE
2200
14500
C3
Copyright 1994-2009
303
VERONICA
REYNA REGENTE INSULAR
INSULAR NUEVA
2000 2000
14500 14500
C3 C3
SAN NICOLAS DISTRICT

A. DE ARIARAN CAMBA ASUNCION 670 5700 R4
A. VASQUEZ
ANGALO
CAMBA
520
3980
R5
ALCAICERIA
SAN FERNANDO
JABONEROS
960
7340
C4
ANGALO
M. DE SANTOS P. CARREON A. VASQUEZ
P. CARREON A. VASQUEZ C. M. RECTO
520 520 520
3980 3980 3980
R5 R5 R5
ASUNCION
SAN FERNANDO JABONEROS SAN NICOLAS LAVEZARES CLAVEL M. DE SANTOS J. DE MORIONES
JABONEROS SAN NICOLAS LAVEZARES CLAVEL M. DE SANTOS J. DE MORIONES C. M. RECTO
1300 1300 1300 1300 2500 2500 2800
11500 11500 11500 11500 17000 17000 17000
C4 C4 C4 C4 C3 C3 C3
BARCELONA
M. DELA SAN FERNANDO JABONEROS LARA SAN NICOLAS LAVEZARES PENARUBIA CLAVEL C. DE RIVERA
SAN FERNANDO JABONEROS LARA SAN NICOLAS LAVEZARES PENARUBIA CLAVEL C. DE RIVERA M. DE SANTOS
720 720 720 720 720 720 720 570 570
7340 7340 7340 7340 7340 7340 7340 4360 4360
C4 C4 C4 C4 C4 C4 C4 R5 R5
BARRACA
Copyright 1994-2009
DASMARINAS
TONELEROS
1280
9790
C4
304
TONELEROS
URBIIZTONDO
1280
9790
C4
C. M. RECTO
DEL PAN ANGALO CAMBA ASUNCION ELCANO STO. CRISTO POLGUERAS (G.) TABORA ILAYA JUAN LUNA
ANGALO CAMBA ASUNCION ELCANO STO. CRISTO POLGUERAS (G.) TABORA ILAYA JUAN LUNA EST. REGINA
2000 3000 4800 4800 5600 5600 5600 5600 5600 5600
10200 15300 25000 25000 25000 30000 30000 30000 30000 30000
C2 C2 C2 C2 C2 C2 C2 C2 C2 C2
CABALLEROS
JABONEROS SAN NICOLAS LAVEZARES
SAN NICOLAS LAVEZARES CLAVEL
960 960 960
7340 7340 7340
C4 C4 C4
CAMBA
SAN FERNANDO JABONEROS LARA SAN NICOLAS LAVEZARES PENARUBIA LAVEZARES PENARUBIA CLAVEL RAMIREZ M. DE SANTOS C. CARREON A. VASQUEZ
JABONEROS LARA SAN NICOLAS LAVEZARES PENRUBIA LAVEZARES PENARUBIA CLAVEL RAMIREZ M. DE SANTOS C. CARREON A. VASQUEZ C. M. RECTO
960 960 960 960 960 960 960 960 960 800 800 800 960
7340 7340 7340 7340 7340 7340 7340 7340 7340 6120 6120 6120 7340
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
CLAVEL
DEL PAN SEVILLA BARCELONA MADRID CAMBA ASUNCION CABALLERO ELEARO
SEVILLA BARCELONA MADRID CAMBA ASUNCION CABALLERO ELEARO STO. CRISTO TABORA
750 750 750 1200 1200 1760 1760 1760 4480
6400 6400 7650 9180 9180 11970 11970 11970 19260
R4 R4 R3 C4 C4 C4 C4 C4 C3
COMMERCIO
STO. CRISTO
Copyright 1994-2009
305
DASMARINAS
PRENZA BARRACA
BARRACA M. DE BINONDO
2800 2800
19040 19040
C3 C3
DEL PAN
M. DELA INDUSTRIA JABONEROS LARA SAN NICOLAS LAVEZARES PENARUBIA
JABONEROS LARA SAN NICOLAS LAVEZARES PENARUBIA CLAVEL
1280 1280 1280 1280 1280 1280
9790 9790 9790 9790 9790 9790
C4 C4 C4 C4 C4 C4
ELCANO
URBIZTONDO SAN FERNANDO JABONEROS SAN NICOLAS LAVEZARES CLAVEL M. DE SANTOS J. DE MORIONES
SAN FERNANDO JABONEROS SAN NICOLAS LAVEZARES CLAVEL M. DE SANTOS J. DE MORIONES C. M. RECTO STO. CRISTO
1500 1900 1900 2500 2500 3500 3800 3800 1200
11480 12920 12920 17000 17000 17850 17850 17850 9790
C4 C3 C3 C3 C3 C3 C3 C3 C4
FUMADERO
ILANG-ILANG
FUNDIDOR
STO. CRISTO SAN NICOLAS LAVEZARES
SAN NICOLAS LAVEZARES END
1200 1200 1200
9180 9180 9180
C4 C4 C4
G. DE RIVERA
BARCELONA
MADRID
700
5950
R4
ILANG-ILANG
JABONEROS PUMADEROS SAN NICOLAS
PUMADEROS SAN NICOLAS LAVEZARES
1400 1400 1400
10710 10710 10710
C4 C4 C4
ILAYA
EST. REINA STA. ELENA M. DE SANTOS STA. ELENA
STA. ELENA M. DE SANTOS C. M. RECTO M. DE SANTOS
5300 5300 5500 5300
22790 22790 22790 22790
C2 C2 C2 C2
JABONEROS
DEL PAN SEVILLA BARCELONA MADRID
SEVILLA BARCELONA MADRID ALCAICERIA
900 900 900 1200
9180 9180 9180 9180
R3 R3 R3 C4
Copyright 1994-2009
306
ALCAICERIA PENARANDA CAMBA MESTIZA TRIBUNAL ASUNCION CABALLERO ELCANO ILANG-ILANG STO. CRISTO
PENARANDA CAMBA MESTIZA TRIBUNAL ASUNCION CABALLERO ELCANO ILANG-ILANG STO. CRISTO M. DE BINONDO
1200 1200 1200 1200 1200 1440 1440 1440 1440 1440
9180 9180 9180 9180 9180 11020 11020 11020 11020 11020
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
JUAN DE MORIONES
ASUNCION
ELCANO
1120
11420
R2
JUAN LUNA
STA. ELENA
C. M. RECTO
5200
22360
C2
LANUZA
M. DELA INDUSTRIA
SAN NICOLAS
800
8160
C4
LARA
VIVES VALDERAMA DEL PAN SEVILLA BARCELONA MADRID
VALDERAMA DEL PAN SEVILLA BARCELONA MADRID CAMBA
750 750 1040 1040 1040 1040
6380 6380 7960 7960 7960 7960
R4 R4 C4 C4 C4 C4
LAVEZARES
DEL PAN VALDERAMA DEL PAN SEVILLA BARCELONA MADRID CAMBA ASUNCION CABALLEROS ELCANO ILANG-ILANG STO. CRISTO PUNDIDOR
VALDERAMA DEL PAN SEVILLA BARCELONA MADRID CAMBA ASUNCION CABALLEROS ELCANO ILANG-ILANG STO. CRISTO PUNDIDOR M. DE BINONDO
750 750 975 975 975 1280 1280 1440 1440 1920 19210 1920 1920
6380 6380 9950 9950 9950 9950 9950 11020 11020 13060 13060 13060 13060
R4 R4 R2 R2 R2 C4 C4 C4 C4 C3 C3 C3 C3
MADRID
M. DELA INDUSTRIA SAN FERNANDO
SAN FERNANDO JABONEROS
1280 1280
9790 9790
C4 C4
Copyright 1994-2009
307
JABONEROS LARA SAN NICOLAS LAVEZARES PENARUBIA CLAVEL G. DE RIVERA
LARA SAN NICOLAS LAVEZARES PENARUBIA CLAVEL G. DE RIVERA M. DE SANTOS
1280 1280 1280 1280 1280 1280 1280
9790 9790 9790 9790 9790 9790 9790
C4 C4 C4 C4 C4 C4 C4
MARCELINO DE SANTOS ANGALO BARCELONA MADRID CAMBA ASUNCION ELCANO STO. CRISTO FULGUERAS (C. PLANAS) TABORA MEZTIZO SAN FERNANDO
BARCELONA MADRID CAMBA ASUNCION ELCANO STO. CRISTO FULGUERAS (C. PLANAS) TABORA ILAYA JABONEROS
1000 1200 2500 2500 4000 4500 5900 5900 5900 960
10200 10200 19130 19130 19350 19350 25370 25370 25370 7340
R2 R2 R1 C3 C3 C3 C2 C2 C2 C4
MUELLE DE BINONDO
M. DELA DASMARINAS TONELEROS PLAZA DEL CONDO SAN FERNANDO JABONEROS SAN NICOLAS LAVEZARES COMMERCIO
DASMARINAS TONELEROS PLAZA DEL CONDO SAN FERNANDO JABONEROS SAN NICOLAS LAVEZARES COMMERCIO BRIDGE
1760 1760 1760 1760 1760 1760 1760 1760 1760
11970 11970 11970 11970 11970 11970 11970 11970 11970
C4 C4 C4 C4 C4 C4 C4 C4 C4
MUELLE DE INDUSTRIA
LANUZA VALDERAMA LANUZA VIVES SEVILLA BARCELONA MADRID NUMANCIA PRENZA
VALDERAMA DEL PAN VIVES SEVILLA BARCELONA MADRID NUMANCIA PRENZA M. DE BINONDO
1280 1280 1280 1280 1280 1280 1500 1500 1500
13060 13060 13060 9790 9790 9790 11500 11500 11500
I1 I1 C3 C4 C4 C4 C4 C4 C4
NEW DEL PAN (VIVES)
INDUSTRIA
SAN NICOLAS
1440
14670
C3
Copyright 1994-2009
308
SAN NICOLAS LAVEZARES
LAVEZARES END
1440 1440
14670 14670
C3 C3
NUMANCIA
M. DELA INDUSTRIA URBIZTONDO
URBIZTONDO SAN FERNANDO
1120 1120
8570 8570
C4 C4
P. CARREON
ANGALO
CAMBA
600
4590
R5
P. CHAVEZ
POLGUERAS (C. PLANAS)
TABORA
3500
17850
C3
PENARANDA
(JABONEROS) SAN
JABONEROS
1040
7660
C4
DEL PAN SEVILLA DEL PAN BARCELONA
SEVILLA MADRID BARCELONA CAMBA
970 970 970 970
9890 9890 9890 9890
R2 R2 R2 R2
PLAZA DEL CONDE
ALL AROUND
CAMBA
750
6380
R4
POLGUERAS (C. PLANAS) M. DE SANTOS P. CHAVEZ
P. CHAVEZ C. M. RECTO
5600 5600
24080 24080
C2 C2
PRENZA
M. DELA INDUSTRIA
DASMARINAS
1440
11020
C4
RAMIREZ
MADRID
CAMBA
750
6380
R4
SAN FERNANDO
BARCELONA MADRID ALCAICERIA PENARUBIA CAMBA MEZTIZA TRIBUNAL NUMANCIA ELCANO ASUNCION STO. CRISTO
MADRID ALCAICERIA PENARUBIA CAMBA MEZTIZA TRIBUNAL NUMANCIA ELCANO ASUNCION STO. CRISTO M. DE BIBONDO
1440 1600 1600 1600 1600 1600 1600 1920 1920 1920 1920
12240 12240 12240 12240 12240 12240 12240 13060 13060 13060 13060
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
SAN NICOLAS
LANUZA VIVES
VIVES VALDERAMA
750 750
6380 6380
R4 R4
Copyright 1994-2009
309
VALDERAMA DEL PAN SEVILLA BARCELONA MADRID CAMBA ASUNCION CABALLEROS ELCANO ILANG-ILANG STO. CRISTO FUNDIDOR
DEL PAN SEVILLA BARCELONA MADRID CAMBA ASUNCION CABALLEROS ELCANO ILANG-ILANG STO. CRISTO FUNDIDOR M. DE BINONDO
750 900 900 900 1200 1200 1440 1440 1440 1440 1440 1280
6380 9180 9180 9180 12240 12240 11020 11020 11020 11020 11020 11020
R4 R3 R3 R3 R2 R2 C4 C4 C4 C4 C4 C4
SEVILLA
M. DELA JABONEROS LARA SAN NICOLAS LAVEZARES PENARUBIA CLAVEL
JABONEROS LARA SAN NICOLAS LAVEZARES PENARUBIA CLAVEL ANGALO
800 800 800 800 800 800 600
8160 8160 8160 8160 8160 8160 4590
C4 C4 C4 C4 C4 C4 R5
STA. ELENA
TABORA ILAYA JUAN LUNA
ILAYA JUAN LUNA EST. DELA REINA
4000 4000 3000
17200 17200 15300
C3 C3 C3
STO. CRISTO
SAN FERNANDO JABONEROS FUMADERO FUNDIDOR SAN NICOLAS LAVEZARES COMMERCIZO CLAVEL M. DE SANTOS
JABONEROS FUMADERO FUNDIDOR SAN NICOLAS LAVEZARES COMMERCIZO CLAVEL M. DE SANTOS P. CHAVEZ
3200 3200 3200 3200 4000 4500 5600 5600 5600
16320 16320 16320 16320 19350 19350 24080 24080 24080
C3 C3 C3 C3 C3 C3 C2 C2 C2
TABORA
COMMERCIO STA. ELENA M. DE SANTOS P. CHAVEZ C. M. RECTO
STA. ELENA M. DE SANTOS P. CHAVEZ C. M. RECTO C. M. RECTO
5600 5600 5900 5900 5900
24080 24080 25370 25370 25370
C2 C2 C2 C2 C2
Copyright 1994-2009
310
TONELEROS
BARRACA
M. DE BINONDO
1440
11020
C4
TRIBUNAL
SAN FERNANDO
JABONEROS
1120
8570
C4
URBIZTONDO
NUMENCIA
ELCANO
1440
11020
C4
VALDERAMA
M. DELA LARA SAN NICOLAS LAVEZARES
LARA SAN NICOLAS LEVEZARES END
1040 1040 1040 1040
7960 7960 7960 7960
C4 C4 C4 C4
INTRAMUROS DISTRICT
ADUANA A. BONIFACIO ARZOBISPO GRAL. LUNA CABILDO ARZOBISPO GRAL. LUNA CABILDO SOLANA 1125 1125 1125 1125 8610 8610 8610 8610 C4 C4 C4 C4
ALMACENES
CABILDO
MAESTRANZA
525
5360
C5
ANDA
STA. LUCIA ARZOBISPO GRAL. LUNA CABILDO MAGALLANES SOLANA LEGASPI S. J. DE LETRAN
ARZOBISPO GRAL. LUNA CABILDO MAGALLANES SOLANA LEGASPI S. J. DE LETRAN MURALIA
630 630 630 630 630 630 630 630
6430 6430 6430 6430 6430 6430 6430 6430
C4 C4 C4 C4 C4 C4 C4 C4
ARZOBISPO
REAL ANDA BEATERIO POSTIGO ADUANA
ANDA BEATERIO POSTIGO ADUANA STA. LUCIA

630 630 630 630 630
6430 6430 6430 6430 6430
C4 C4 C4 C4 C4
311
Copyright 1994-2009
BASCO
VICTORIA
STA. POTENCIANA
525
5360
C5
BEATERIO
ARZOBISPO GRAL. LUNA CABILDO MAGALLANES SOLANA LEGASPI
GRAL. LUNA CABILDO MAGALLANES SOLANA LEGASPI PLAZA ISABELLE
750 750 750 750 750 750
7650 7650 7650 7650 7650 7650
C4 C4 C4 C4 C4 C4
CABILDO
MURALLA SAN JOSE RECOLATOS VICTORIA STA. POTENCIANA REAL ANDA BEATERIO POSTIGO ADUANA
SAN JOSE RECOLATOS VICTORIA STA. POTENCIANA REAL ANDA BEATERIO POSTIGO ADUANA ALMACENAS
630 630 630 630 630 630 630 630 630 630
6430 6430 6430 6430 6430 6430 6430 6430 6430 6430
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
ESCUELA
RECOLETOS
VICTORIA
525
5360
C5
GRAL. LUNA
MURALLA SAN JOSE VICTORIA STA. POTENCIANA REAL ANDA BEATERIO POSTIGO ADUANA STA. CLARA
SAN JOSE VICTORIA STA. POTENCIANA REAL AND BEATERIO POSTIGO ADUANA STA. CLARA END
900 900 900 900 900 900 900 900 825 825
6890 6890 6890 6890 6890 6890 6890 6890 6890 6890
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4
LEGASPI
SAN FRANCISCO REAL ANDA
REAL ANDA BEATERIO
630 630 630
6430 6430 6430
C4 C4 C4
MAESTRANZA
ADUANA ALMACENES
ALMACENES VICTORIA
630 630
6430 6430
C4 C4
Copyright 1994-2009
312
VICTORIA STA. POTENCIANA REAL ANDA BEATERIO
STA. POTENCIANA REAL ANDA BEATERIO POSTIGO
630 630 630 630 630
6430 6430 6430 6430 6430
C4 C4 C4 C4 C4
MAGALLANES
REAL ANDA BEATERIO
ANDA BEATERIO POSTIGO
0 0 0
6430 6430 6430
C4 C4 C4
MAGALLANES DRIVE
JONES BRIDGE
ADUANA
1125
8610
C4
MURALLA
STA. LUCIA GRAL. LUNA CABILDO RECOLETOS VICTORIA SAN FRANCISCO REAL ANDA
GRAL. LUNA CABILDO RECOLETOS VICTORIA SAN FRANCISCO REAL ANDA BEATERIO
675 675 675 675 675 675 750 750
6890 6890 6890 6890 6890 6890 7650 7650
C4 C4 C4 C4 C4 C4 C4 C4
NOVALES
SOLANA
VICTORIA
525
5360
C5
POSTIGO
A. BONIFACIO ARZOBISPO GRAL. LUNA CABILDO MAGALLANES
ARZOBISPO GRAL. LUNA CABILDO MAGALLANES SOLANA
750 750 750 750 750
7650 7650 7650 7650 7650
C4 C4 C4 C4 C4
REAL
STA. MONICA ARZOBISPO GRAL. LUNA CABILDO MAGALLANES SOLANA LEGASPI S. J. DE LETRAN
ARZOBISPO GRAL. LUNA CABILDO MAGALLANES SOLANA LEGASPI S. J. DE LETRAN MURALLA
825 825 825 825 825 825 825 825
6310 6310 6310 6310 6310 6310 6310 6310
C4 C4 C4 C4 C4 C4 C4 C4
RECOLETOS
CABILDO MAGALLANES
MAGALLANES ESCUELA
630 630
6430 6430
C4 C4
Copyright 1994-2009
313
ESCUELA
MURALLA
630
6430
C4
SAN FRANCISCO
SOLANA
MURALLA
630
6430
C4
SAN JOSE
GRAL. LUNA
CABILDO
525
5360
C5
SAN JUAN DE LETRAN
REAL
ANDA
630
6430
C4
SOLANA
VICTORIA NOVALES STA. POTENCIANA REAL ANDA BEATERIO POSTIGO
NOVALES STA. POTENCIANA REAL ANDA BEATERIO POSTIGO ADUANA EXT.
630 630 630 630 630 750 750
6430 6430 6430 6430 6430 7650 7650
C4 C4 C4 C4 C4 C4 C4
STA. CLARA
ARZOBISPO GRAL. LUNA
GRAL. LUNA CABILDO
630 630
6430 6430
C4 C4
STA. LUCIA
MURALLA VICTORIA STA. POTENCIANA REAL
VICTORIA STA. POTENCIANA REAL ANDA
525 525 525 630
5360 5360 5360 6430
C5 C5 C5 C4
STA. POTENCIANA
STA. LUCIA BASCO GRAL. LUNA CABILDO MAGALLANES
BASCO GRAL. LUNA CABILDO MAGALLANES SOLANA
630 630 630 630 630
6430 6430 6430 6430 6430
C4 C4 C4 C4 C4
URDANETA
GRAL. LUNA
CABILDO
525
5360
C5
VICTORIA
STA. LUCIA BASCO GRAL. LUNA CABILDO MAGALLANES
BASCO GRAL. LUNA CABILDO MAGALLANES MURALLA
675 675 675 675 675
6890 6890 6890 6890 6890
C4 C4 C4 C4 C4
PORT AREA DISTRICT

ATLANTA ST. 7th ST. 8th ST. 9th ST. 10th ST. 11th. ST 8th ST. 9th ST. 10th ST 11th. ST. 17th ST. 900 900 900 900 900 9180 9180 9180 9180 9180 C4 C4 C4 C4 C4
BONIFACIO DRIVE
PASIG RIVER 2nd ST. 8th ST. 11th. ST. 13th ST. 16th ST. 20th ST
2nd ST. 8th ST. 11th ST. 13th ST. 16th ST. 20th ST. 25th ST.
1600 1600 1600 2000 2000 2000 2000
12240 12240 12240 15300 15300 15300 15300
C3 C3 C3 C3 C3 C3 C3
BOSTON ST.
11th ST.
25th ST.
1500
12240
C3
CHICAGO
10th ST.
11th ST.
1200
12240
C3
CHICAGO ST.
TACOMA 8th ST. 8TH ST. TO 11TH ST. 10th ST. 12th ST. 13th ST. 14th ST. 15th ST. 16th ST. 17th ST. 19th ST. 20th ST. 22th ST. 23rd ST. 24th ST.
8th ST 8th ST. TO 11th ST. 10th ST. 12th ST. 13th ST. 14th ST. 15th ST. 16th ST. 17th ST. 19th ST. 20th ST. 22th ST. 23rd ST. 24th ST. 25th ST.
1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200 1200
12240 12240 12240 12240 12240 12240 12240 12240 12240 12240 12240 12240 12240 12240 12240
C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3
EIGHT ST.
BONIFACIO DRIVE
RAILROAD ST.
900
9180
C4
Copyright 1994-2009
315
RAILROAD ST. ATLANTA CHICAGO
ATLANTA CHICAGO TACOMA
900 900 900
9180 9180 9180
C4 C4 C4
EIGHTEENTH ST.
RAILROAD ST. CHICAGO BOSTON
CHICAGO BOSTON MUELLE DE SAN
900 900 900
9180 9180 9180
C4 C4 C4
ELEVENTH ST.
BONIFACIO DRIVE RAILROAD ST. ATLANTA CHICAGO BOSTON
RAILROAD ST. ATLANTA CHICAGO BOSTON MUELLE DE SAN
900 900 900 900 900
9180 9180 9180 9180 9180
C4 C4 C4 C4 C4
FIFTEENTH ST.
RAILROAD ST. ATLANTA CHICAGO BOSTON
ATLANTA CHICAGO BOSTON MUELLE DE SAN
900 900 900 900
9180 9180 9180 9180
C4 C4 C4 C4
FIFTH ST
OMAHA
TACOMA
900
9180
C4
FIRST ST.
RAILROAD STREET OMAHA TACOMA
OMAHA TACOMA M. DE CODO
900 900 900
9180 9180 9180
C4 C4 C4
FOURTEENTH ST.
900 900 900 900
9180 9180 9180 9180
C4 C4 C4 C4
FOURTH ST.
7TH ST. OMAHA TACOMA
OMAHA TACOMA M. DE CODO
900 900 900
9180 9180 9180
C4 C4 C4
MUELLE DE CODO
M. DE TACOMA
M. DEL RIO
1200
12240
C3
MUELLE DE FRANCISCO
8th STREET
8th STREET
1600
12240
C3
MUELLE DEL RIO
M. DEL CODO
BONIFACIO DRIVE
1200
12240
C3
Copyright 1994-2009
316
NINETEENTH ST.
900 900 900
9180 9180 9180
C4 C4 C4
NINTH ST.
RAILROAD ST. ATLANTA
ATLANTA CHICAGO
900 900
9180 9180
C4 C4
OMAHA ST.
MUELLE DEL RIO 1st ST.
1st ST. 1st. ST.-7th
900 900
9180 9180
C4 C4
RAILROAD ST.
M. DEL RIO 1st ST.-11th
1st ST. -11th 11st ST.
900 900
9180 9180
C4 C4
SECOND STREET
BONIFACIO DRIVE RAILROAD ST. OMAHA TACOMA M. DE CODO
RAILROAD ST. OMAHA TACOMA M. DE CODO ENGINEERING
1000 1000 1000 1000 1000
11500 11500 11500 11500 11500
C4 C4 C4 C4 C4
SEVENTEENTH ST.
900 900 900 900
9180 9180 9180 9180
C4 C4 C4 C4
SEVENTH ST.
RAILROAD ST. ATLANTA CHICAGO
ATLANTA CHICAGO MUELLE DE
900 900 900
9180 9180 9180
C4 C4 C4
SIXTEENTH ST.
BONIFACIO DRIVE RAILROAD ST. ATLANTA CHICAGO BOSTON
RAILROAD ST. ATLANTA CHICAGO BOSTON MUELLE DE SAN
900 900 900 900 900
9180 9180 9180 9180 9180
C4 C4 C4 C4 C4
SIXTH ST.
7TH ST.
CHICAGO
900
9180
C4
TACOMA ST.
M. DEL RIO
1ST ST.
900
9180
C4
TENTH ST.
RAILROAD ST. ATLANTA
ATLANTA CHICAGO
900 900
9180 9180
C4 C4
Copyright 1994-2009
317
CHICAGO
MUELLE DE SAN
900
9180
C4
THIRD STREET
RAILROAD ST. OMAHA
OMAHA TACOMA
900 900
9180 9180
C4 C4
THIRTEENTH ST. (ADUANA) BONIFACIO DRIVE RAILROAD ST. ATLANTA CHICAGO BOSTON RAILROAD ST. ATLANTA CHICAGO BOSTON MUELLE DE SAN 2000 2000 2000 2000 2000 10000 10000 10000 10000 10000 C4 C4 C4 C4 C4
TWELFTH ST.
900 900 900 900
9180 9180 9180 9180
C4 C4 C4 C4
TWENTIETH ST.
BONIFACIO DRIVE RAILROAD ST. CHICAGO BOSTON
RAILROAD ST. CHICAGO BOSTON MUELLE DE SAN
900 900 900 900
9180 9180 9180 9180
C4 C4 C4 C4
TWENTY-FIFTH ST.
BONIFACIO DRIVE RAILROAD ST. CHICAGO BOSTON RAILROAD ST. CHICAGO BOSTON
RAILROAD ST. CHICAGO BOSTON MUELLE DE SAN CHICAGO BOSTON MUELLE DE SAN
2400 2400 2400 2400 900 900 900
16320 16320 16320 16320 9180 9180 9180
C3 C3 C3 C3 C4 C4 C4
TWENTY-FOURTH ST.
MUELLE DE SAN CHICAGO BOSTON
CHICAGO BOSTON 25th ST.
900 900 900
9180 9180 9180
C4 C4 C4
TWENTY-SECOND ST.
900 900 900
9180 9180 9180
C4 C4 C4
TWENTY-THIRD ST.
RAILROAD ST. CHICAGO
CHICAGO BOSTON
900 900
9180 9180
C4 C4
Copyright 1994-2009
318
BOSTON
MUELLE DE SAN
900
9180
C4
ERMITA DISTRICT
A. CARLOS T. KALAW U. N. AVENUE 3200 16320 C3
A. FLORES
ROXAS BLVD. ALHAMBRA L. GUERRERO M. H. DEL PILAR A. MABINI GREY
ALHAMBRA L. GUERRERO M. H. DEL PILAR A. MABINI GREY J. BOCOBO
3840 3840 3840 3200 3200 3200
16510 16510 16510 16510 16510 16510
C3 C3 C3 C3 C3 C3
A. MABINI
T. KALAW U. N. AVENUE A. FLORES ARQUIZA PADRE FAURA STA. MONICA R. SALAS
U. N. AVENUE A. FLORES ARQUIZA PADRE FAURA STA. MONICA R. SALAS HERRAN
3840 3840 3200 3200 2560 2560 2560
17000 17000 16320 16320 16320 16320 16320
C3 C3 C3 C3 C3 C3 C3
ALHAMBRA
T. KALAW U. N. AVENUE A. FLORES A. FERGUSON
U. N. AVENUE A. FLORES A. FERGUSON ARCUIZA
3840 3840 3840 3200
16510 16510 16510 16510
C3 C3 C3 C3
ARCANSAS
J. BACOBO
M. OROSA (FLORIDA)
2560
16320
C3
ARQUIZA
ROXAS BLVD. ALHAMBRA L. GUERRERO M. H. DEL PILAR A. MABINI GREY
ALHAMBRA L. GUERRERO M. H. DEL PILAR A. MABINI GREY J. BOCOBO
3200 3200 3200 3200 2560 2560
16320 16320 16320 16320 16320 16320
C3 C3 C3 C3 C3 C3
Copyright 1994-2009
319
ARROCEROS
TAFT AVENUE CONCEPCION HOSPITAL R. BASA
CONCEPCION HOSPITAL R. BASA QUEZON BRIDGE
1600 1600 1600 1600
12800 12800 12800 12800
C3 C3 C3 C3
ARTURO
A. FLORES
END
3200
16320
C3
AYALA BLVD.
TAFT AVENUE SAN MARCELINO MERCEDES CONCEPCION
SAN MARCELINO MERCEDES CONCEPCION BRIDGE
1440 1360 1360 1360
12800 12800 12800 12800
C3 C3 C3 C3
CABRAL
CONCEPCION
SAN MARCELINO
830
8470
C3
CHURRUGA
T. KALAW
U. N. AVENUE
3200
16320
C3
COLON
CONCEPCION
END
830
8470
C3
COLORADO
G. APACIBLE J. L. ESCODA
J. L. ESCODA P. GIL (HERRAN)
1280 1280
11090 11090
C4 C4
CONCEPCION
P. BURGOS ARROCEROS SAN MARCELINO CABRAL COLON
ARROCEROS SAN MARCELINO CABRAL COLON AYALA
1680 1680 1360 1360 1360
12800 12800 11090 11090 11090
C4 C4 C4 C4 C4
CORTADA
T. KALAW U. N. AVENUE
U. N. AVENUE A. FLORES
3840 3840
15540 14090
C3 C3
CUARTELES
ROXAS BLVD.
M. H. DEL PILAR
1920
13060
C3
F. AGONCILLO (COLORADO) P. FAURA G. APACIBLE 1280 9790 C4
FLORIDA
U. N. AVENUE ARKANSAS
ARKANSAS P. FAURA
4800 3840
16510 12800
C2 C3
G. APACIBLE (OREGON)
TAFT AVENUE L. GUINTO
L. GUINTO
1600
12800 12800
C3 C3
F. AGONCILLO (COLORADO) 1280
Copyright 1994-2009
320
F. AGONCILLO (COLORADO) SAN MARCELINO
SAN MARCELINO GRAL. LUNA
1280 1280
12800 9790
C3 C4
GONZALES
GRAL. LUNA
SAN MARCELINO
900
6890
C4
GRAL. LUNA
U. N. AVENUE GONZALES SAN MARCELINO APACIBLE J. L. ESCODA
GONZALES SAN MARCELINO APACIBLE J. L. ESCODA P. GIL (HERRAN)
1450 1450 1450 1450 1450
11090 11090 11090 11090 11090
C4 C4 C4 C4 C4
GREY
A. FLORES
ARQUIZA
1800
9100
C4
HOSPITAL
ARROCEROS
P. BURGOS
1360
10400
C4
J. BOCOBO (NEBRASKA)
T. KALAW U. N. AVENUE A. FLORES ARQUIZA
U. N. AVENUE A. FLORES ARQUIZA P. FAURA
3840 3840 3200 2560
19580 19580 16300 13060
C3 C3 C3 C3
J. L. ESCODA (CALIFORNIA) TAFT AVENUE L. GUINTO COLORADO SAN MARCELINO TAFT AVENUE L. GUINTO COLORADO SAN MARCELINO TAFT AVENUE GRAL. LUNA 1440 1280 1280 1280 1280 12800 12800 12800 12800 12800 C3 C3 C3 C3 C3
KANSAS
HERRAN J. L. ESCODA
J. L. ESCODA END
1350 1100
10330 8420
C4 C4
KATIGBAK DRIVE
ROXAS BLVD.
SOUTH BLVD.
3840
16510
C3
L. GUINTO, SR. (PENNSYLVANIA) P. FAURA G. APACIBLE (OREGON) J. L. ESCODA G. APACIBLE (OREGON J. L. ESCODA P. GIL (HERRAN) 1350 1350 1350 10330 10330 10330 C4 C4 C4
LUIS GUERRERO
T. KALAW U. N. AVENUE A. FLORES
U. N. AVENUE A. FLORES P. FERGUSON
3840 3840 3840
16510 16510 16510
C3 C3 C3
Copyright 1994-2009
321
P. FERGUSON ARQUIZA P. FAURA STA. MONICA
ARQUIZA P. FAURA STA. MONICA R. SALAS
3200 2560 2560 1920
16510 11010 11010 10000
C3 C4 C4 C4
M. ADRIATICO (DAKOTA) P. FAURA STA. MONICA R. SALAS STA. MONICA R. SALAS HERRAN 1800 1800 1800 12800 12800 12800 C3 C3 C3
M. H. DEL PILAR
T. KALAW U. N. AVENUE A. FLORES P. FERGUSON ARQUIZA P. FAURA STA. MONICA R. SALAS SOLDADO CUARTELES
U. N. AVENUE A. FLORES P. FERGUSON ARQUIZA P. FAURA STA. MONICA R. SALAS SOLDADO CUARTELES HERRAN
3840 3840 3840 3200 3200 2560 2560 2560 2560 2560
17000 17000 17000 16320 16320 16320 16320 16320 16320 16320
C3 C3 C3 C3 C3 C3 C3 C3 C3 C3
M. OROSA (FLORIDA)
T. KALAW
U. N. AVENUE
4800
20640
C2
MARQUEZ DE COMILLAS AYALA BLVD. T. AYALA SYLVIA ZOBEL BRIDGE C. DE CAMAZO C. DE CAMAZO T. AYALA SYLVIA ZOBEL BRIDGE C. DE CAMAZO U. N. AVENUE U. N. AVENUE 1360 1360 1360 1360 1360 1360 10400 10400 10400 10400 10400 10400 18000 C4 C4 C4 C4 C4 C4
MERCEDES
AYALA SYLVIA
SYLVIA ZOBEL
830 830
8470 8470
R3 R3
P. GIL (HERRAN)
M. H. DEL PILAR A. MABINI M. ADRIATICO J. BOCOBO M. OROSO (FLORIDA)
A. MABINI M. ADRIATICO J. BOCOBO M. OROSO (FLORIDA) L. M. GUERRERO
2200 2200 2200 2200
14960 14960 14960 14960
C3 C3 C3 C3
Copyright 1994-2009
322
(GEORGIA) L. M. GUERRERO (GEORGIA) A. VASQUEZ INDIANA TAFT AVENUE L. GUINTO A. VASQUEZ INDIANA TAFT AVENUE L. GUINTO F. AGONCILLO (COLORADO) F. AGONCILLO (COLORADO) SAN MARCELINO KANSAS SAN MARCELINO KANSAS GRAL. LUNA
2000 2000 2000 2240 2240
14960 14960 14960 14960 14960
C3 C3 C3 C3 C3
1680 1680 1920 2800
13600 13600 13600 13600
C3 C3 C3 C3
PADRE BURGOS
ROXAS BLVD.
P. LAWTON
2560
13060
C3
PADRE FAURA
ROXAS BLVD. L. GUERRERO M. H. DEL PILAR SALSIPUEDES A. MABINI M. ADRIATICO J. BOCOBO M. OROSA (FLORIDA) TAFT AVENUE L. GUINTO
L. GUERRERO M. H. DEL PILAR SALSIPUEDES A. MABINI M. ADRIATICO J. BOCOBO M. OROSA (FLORIDA) TAFT AVENUE L. GUINTO F. AGONCILLO (COLORADO)
3840 3840 3200 3200 3200 2560 2560 2000 1840
17000 17000 16320 16320 16320 16320 16320 12800 12800
C3 C3 C3 C3 C3 C3 C3 C3 C3
1460 1460
12800 12800
C3 C3
PADRE FAURA
F. AGONCILLO (COLORADO)
GRAL. LUNA
PALACIO
P. BURGOS
GRAL. LUNA
1600
12240
C3
PASAJE ROSARIO
P. GIL (HERRAN)
END
1000
7650
C4
PLAZA FERGUSON
ROXAS BLVD. ALHAMBRA L. GUERRERO
ALHAMBRA L. GUERRERO M. H. DEL PILAR
3840 3840 3840
16510 16510 16510
C3 C3 C3
PLAZA LAWTON
P. BURGOS
MAGALLANES
2560
15000
C3
PLAZA OLIVA SALAMANOKA
3200
17000
C3
PLAZA SALVADOR RUEDA
3200
17000 C3
Copyright 1994-2009
323
REGINO BASA
P. BURGOS
ARROCEROS
1500
11480
C4
ROBLES
R. SALAS
SOLDADO
1200
11480
C4
ROMERO SALAS
ROXAS BLVD. P. M. GUERRERO A. MABINI M. H. DEL PILAR
P. M. GUERRERO A. MABINI M. H. DEL PILAR M. ADRIATICO
2240 2240 2240 2240
15230 15230 15230 15230
C3 C3 C3 C3
ROXAS BLVD. (DEWEY BLVD.) T. KALAW U. N. AVENUE A. FLORES P. FERGUSON ARQUIZA P. FAURA STA. MONICA R. SALAS U. N. AVENUE A. FLORES P. FERGUSON ARQUIZA P. FAURA STA. MONICA R. SALAS CUARTELES 5760 5760 5760 5440 5440 5120 4800 4480 50000 50000 50000 50000 50000 50000 50000 50000 C1 C1 C1 C1 C1 C1 C1 C1
SALSIPUEDES
PADRE FAURA
STA. MONICA
1800
13770
C3
SAN CARLOS
T. KALAW
U. N. AVENUE
3840
16510
C3
SAN MARCELINO
CONCEPCION CABRAL AYALA BLVD. ZOBEL EST. DE BALITE T. KALAW U. N. AVENUE GONZALES GRAL. LUNA G. APACIBLE J. L. ESCODA
CABRAL AYALA BLVD. ZOBEL EST. DE BALITE T. KALAW U. N. AVENUE GONZALES GRAL. LUNA G. APACIBLE J. L. ESCODA P. GIL (HERRAN)
1440 1440 1440 1440 1440 1440 1300 1300 1300 1400 1400
11020 11020 11020 11020 11020 11020 9950 9950 9950 14280 14280
C3 C3 C3 C3 C3 C3 C3 C3 C3 C3 C3
SOLDADO
M. H. DEL PILAR
A. MABINI
1800
12050
C3
SOUTH AVENUE
A. BONIFACIO
END
4300
20640
C2
STA. MONICA
ROXAS BLVD.
L. GUERRERO
2240
13770
C3
Copyright 1994-2009
324
L. GUERRERO M. H. DEL PILAR SALSIPUEDES A. MABINI
M. H. DEL PILAR SALSIPUEDES A. MABINI M. ADRIATICO
2240 1800 1800 1800
13770 13770 13770 13770
C3 C3 C3 C3
SYLVIA
AYALA BLVD. MERCEDES
MERCEDES M. DE COMILLAS
1040 1040
10610 10610
R2 R2
TAFT AVENUE
P. BURGOS AYAL;A T. KALAW U. N. AVENUE P. FAURA G. APACIBLE J. L. ESCODA
AYAL;A T. KALAW U. N. AVENUE P. FAURA G. APACIBLE J. L. ESCODA P. GIL (HERRAN)
2880 3200 3200 3200 3200 3200 3200
25000 25000 25000 25000 25000 25000 25000
C2 C2 C2 C2 C2 C2 C2
TEODORO KALAW (SAN LUIS) ROXAS BLVD. ALHAMBRA L. GUERRERO M. H. DEL PILAR CORTADA A. MABINI A. CARLOS J. C. BOCOBO CHURRUCA M. OROSA TAFT AVENUE ALHAMBRA L. GUERRERO M. H. DEL PILAR CORTADA A. MABINI A. CARLOS J. C. BOCOBO CHURRUCA M. OROSA TAFT AVENUE SAN MARCELINO 4800 4800 4800 4800 4800 5120 5120 4800 4800 3840 2800 20640 20640 20640 20640 20640 20640 20640 20640 20640 20640 20640 C2 C2 C2 C2 C2 C2 C2 C2 C2 C2 C2
TERESA
ZOBEL TRINY
TRINY END
900 900
9180 9180
R3 R3
TIBOK
U. N. AVENUE
ALHAMBRA
5760
24760
C2
TRINY
M. DE COMILLAS
TERESA
5760
24760
C2
U. N. AVENUE (ISAAC PERAL) ROXAS ALHAMBRA ARTURO ALHAMBRA ARTURO M. H. DEL PILAR 5760 5760 5760 24760 24760 24760 C2 C2 C2
Copyright 1994-2009
325
M. H. DEL PILAR CORTADA MABINI CARLOS NEBRASKA CHURRUCA M. OROSA MLA. DOCTORS TAFT AVENUE SAN MARCELINO ROXAS BLVD.
CORTADA MABINI CARLOS NEBRASKA CHURRUCA M. OROSA MLA. DOCTORS TAFT AVENUE SAN MARCELINO ROXAS BLVD. L. GUERRERO
5760 5760 5120 5120 5120 4800 4800 3840 2240 2000 5760
24760 24760 24760 2000 2000 2000 2000 2000 2000 2000 16010
C2 C2 C2 C2 C2 C3 C3 C3 C3 C3 C3
VIDAL
PLAZA LAWTON
ARROCEROS
1500
11480
C4
YEYENG
1500
11480
C4
ZOBEL
SAN MARCELINO MERCEDES TERESA M. DE COMILLAS
MERCEDES TERESA M. DE COMILLAS END
1120 1120 1120 1120
11420 11420 11420 11420
R2 R2 R2 R2
P. 27 MISSING
SAN ANDRES
M.H. DEL PILAR A. MABINI CAROLINA ADRIATICO J. BOCOBO M. OROZA LEVERIZA L. GUERRARO DR. A VASQUEZ INDIANA TAFT AVE. L. GUINTO F. AGONCILLO MODESTO KANSAS SINGALONG SMITH
A. MABINI CAROLINA ADRIATICO J. BOCOBO M. OROSA LEVERIZA L. GUERRARO DR. A VASQUEZ INDIANA TAFT AVE. L. GUINTO F. AGONCILLO MODESTO KANSAS SINGALONG SMITH A. LUNA EXTN.
1200 1000 1000 1000 1200 1200 1200 1200 1000 1000 1000 1000 830 830 830 830 830
11650 11650 11650 11650 11650 11650 11650 11650 11650 11650 10200 10200 8470 8470 8470 8470 8470
C4 C4 C4 C4 C4 C4 C4 C4 C4 C4 R2 R2 R3 R3 R3 R3 R3
Copyright 1994-2009
326
A. LUNA EXTN. ANAK NG BAYAN
ANAK NG BAYAN EST. GALLINA
830 830
8470 8470
R3 R3
SAN ANTONIO
REMEDIOS
SAN ANDRES
510
3900
R5
SAN BARTOLOME
REMEDIOS DART F. MUOZ END END
HARRISON BLVD. F. MUOZ END END END
510 510 420 0 0
3900 3900 2700 2900 2900
R5 R5 R5 R5 R5
SAN MARCELINO
P. GIL G. MALVAR J. NAKPIL REMEDIOS HARRISON BLVD.
G. MALVAR J. NAKPIL REMEDIOS HARRISON BLVD. SAN ANDRES
1000 1000 1000 1000 1000
10200 10200 10200 10200 10200
C3 C3 C3 C3 C3
SAN PASCUAL
J. NAKPIL REMEDIOS HARRISON BLVD.
REMEDIOS HARRISON BLVD. SAN ANDRES
510 510 510
3900 3900 3900
R5 R5 R5
SAN PEDRO
TENNESSEE J. NAKPIL
J. NAKPIL REMEDIOS
510 510
3900 3900
R5 R5
SANDEJAS
VITO CRUZ
CITY LIMIT
510
3900
R5
SAYGON
VITO CRUZ
CITY LIMIT
510
3900
R5
SINAGOGA
M.H. DEL PILAR
A. MABINI
1000
10200
C4
SINGALONG
P. GIL G. MALVAR J. NAKPIL REMEDIOS HARRISON BLVD. SAN ANDRES ESGUERRA ESTRADA
G. MALVAR J. NAKPIL REMEDIOS HARRISON BLVD. SAN ANDRES ESGUERRA ESTRADA VITO CRUZ
720 720 720 720 720 720 720 720
7340 7340 7340 7340 7340 6120 6120 6120
C4 C4 C4 C4 C4 R4 R4 R4
SMITH
HARRISON BLVD.
SAN ANDRES
510
3060
R5
Copyright 1994-2009
327
ST. LOT 12
LEVERIZA
END
420
4280
C5
ST. LOT 19
LEVERIZA
END
420
4280
C5
ST. LOT 20
HARRISON BLVD.
ESTERO
420
4280
C5
ST. LOT 3
LEVERIZA
END
420
4280
C5
TAFT AVE.
P. GIL
G. MALVAR
1920
19580
C2
TAFT AVE.
G. MALVAR J. NAKPIL REMEDIOS HARRISON BLVD. ESTRADA VITO CRUZ
J. NAKPIL REMEDIOS HARRISON BLVD. ESTRADA VITO CRUZ CITY LIMIT
1920 1920 1920 1920 1600 1600
19580 19580 19580 16320 16320 16320
C2 C2 C2 C2 C2 C2
TERESITA
EST. DE GALLINA
RAILROAD
410
3140
R5
TIAONG
VITO CRUZ
CITY LIMIT
510
3900
R5
VITO CRUZ
ROXAS BLVD. MAYTUBIG A. MABINI M. ADRIATICO DONADA CREEK TAFT AVE. SANDEJAS L. GUINTO DOMINGA SINGALONG
MAYTUBIG A. MABINI M. ADRIATICO DONADA CREEK TAFT AVE. SANDEJAS L. GUINTO DOMINGA SINGALONG ESTERO
1600 1800 1800 1500 1500 1500 1500 1500 1200 1200 1200
20050 20050 20050 20050 20050 20050 20050 20050 12240 12240 12240
C2 C2 C2 C2 C2 C2 C2 C2 C2 C2 C2
ZAPANTA
SINGALONG F. MUOZ
F. MUOZ ESTERO
320 320
2180 2180
R5 R5
STA. ANA DISTRICT

A. AQUINO (FUENTES) ZOBEL ROXAS VITO CRUZ CONSUELO DON PEDRO ESTRADA DAGONOY A. FRANCISCO VITO CRUZ CONSUELO DON PEDRO ESTRADA DAGONOY A. FRANCISCO ARELLANO AVE. 400 400 360 360 360 360 360 2720 2720 2500 2500 2500 2500 2500 R5 R5 R5 R5 R5 R5 R5
A. ROXAS
ARELLANO AVE. ENRIQUE MERCEDES BAUTISTA FERNANDEZ CONCHU AYALA
ENRIQUE MERCEDES BAUTISTA FERNANDEZ CONCHU AYALA DIAN
400 400 400 400 400 400 400
2500 2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5
ABRA ADOLFO ADONIS MENANDRO
CAGAYAN MENANDRO EST. DE PANDACAN ADOLFO ADOLFO
MADEL ADONIS MENANDRO 310 LINCEO
310 310 310 2200 310
2200 2200 2200
R5 R5 R5 R5
2200
R5
ADRE PERLA
DAGONOY
GRANITO
310
2200
R5
AGATA
DAGONOY JASPA ESTRADA
JASPA ESTRADA ZOBEL ROXAS
300 300 300
2000 2000 2000
R5 R5 R5
AGUA MARINA
ESTERO JADE ESGUERRA DAGONOY ESTRADA
JADE ESGUERRA DAGONOY ESTRADA ZOBEL ROXAS
300 300 300 300 300
2200 2200 2200 2000 2000
R5 R5 R5 R5 R5
ALABASTRO
FRANCO
PINEDO
300
2200
R5
Copyright 1994-2009
329
PINEDO DIAMANTE A. FRANCISCO SAN ANDRES DAGONOY ESTRADA
DIAMANTE A. FRANCISCO SAN ANDRES DAGONOY ESTRADA ZOBEL ROXAS
300 300 300 300 300 300
2200 2200 2200 2200 2200 2200
R5 R5 R5 R5 R5 R5
ALADIN
END GEN. OSMALIK SELYA
GEN. OSMALIK SELYA GEN. OSMALIK
310 310 310
2500 2500 2500
R5 R5 R5
ALFONSO
ZOBEL ROXAS
VITO CRUZ
400
2800
R5
AMATISTA
SAN ANDRES A. FRANCISCO DAGONOY ESTRADA
A. FRANCISCO DAGONOY ESTRADA ZOBEL ROXAS
310 310 310 310
2500 2500 2500 2500
R5 R5 R5 R5
AMPARO
END INVERNES FELIX
INVERNES FELIX END
400 400 400
2200 2200 2200
R5 R5 R5
ANTENOR
P. BALAGTAS
FLERIDA
310
2200
R5
ANTONIO DELAS ALAS
END FELIX EDEN INVERNES
FELIX EDEN INVERNES END
340 400 400 340
2200 2500 2500 2200
R5 R5 R5 R5
ANTONIO GARRIDO
PASIG LINE LIWAYWAY TEJERON CAGAYAN MEDEL
LIWAYWAY TEJERON CAGAYAN MEDEL M: ROXAS
310 310 300 300 300
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
ARAGON
HERRAN ST. LOT ST. LOT
ST. LOT ST. LOT END
400 400 400
2500 2500 2500
R5 R5 R5
ARAULLO C.
DIAMANTE
A. FRANCISCO
2200
R5
Copyright 1994-2009
330
A. FRANCISCO A. FRANCISCO DIAMANTE ESGUERRA ESGUERRA
A. FRANCISCO END ESGUERRA ESGUERRA END
0 0 300 300 300
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
ARELLANO A.
DIAMANTE A. FRANCISCO
A. FRANCISCO A. FRANCISCO
0 0
2200 2200
R5 R5
ARELLANO AVE.
CITY LIMIT A. ROXAS VITO CRUZ CONSUELO DON PEDRO AYALA ESTRADA END ESPIRITU LEYTE FUENTES TAAL G. DEL PILAR
A. ROXAS VITO CRUZ CONSUELO DON PEDRO AYALA ESTRADA END ESPIRITU LEYTE FUENTES TAAL G. DEL PILAR SOUTH
400 400 400 400 400 400 360 360 360 360 360 360 360
2720 2720 2720 2720 2720 2720 2720 2720 2450 2450 2450 2450 2450
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
ARELLANO A.
DIAMANTE ESGUERRA
ESGUERRA ESTRADA
300 300
2200 2200
R5 R5
ARISTON BAUTISTA
MANDALUYONG RD. 1st ST. 2nd ST. 3rd ST. COMMERCIAL KUMPOL MARTINEZ
1st ST. 2nd ST. 3rd ST. COMMERCIAL KUMPOL MARTINEZ NEW PANDACAN
310 310 310 310 310 310 310
2200 2200 2200 2800 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5
AUGUSTO FRANCISCO
PERLITA AGUA MARINA RADIUM CHROMIUM MERCURIO ST. LOT
AGUA MARINA RADIUM CHROMIUM MERCURIO ST. LOT NICKEL
400 400 400 400 400 400
2720 2720 2720 2720 2720 2720
R5 R5 R5 R5 R5 R5
Copyright 1994-2009
331
TENORIO TENORIO ORO RADIUM A. ARAULLO ST. LOT PASIG LINE TEJERON ZAFIRO ALABASTRO
400 ORO RADIUM A. RAULLO ST. LOT PASIG LINE TEJERON ZAFIRO ALABASTRO TOPACIO TO ONY
2720 400 400 400 400 400 400 0 0 0 2720 2720 2720 2720 2720 2720 2800 2800 2800
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
A. FRANCISCOESGUERRA ARELLANO AVE. JACOBO ESPIRITU LEYTE FUENTES TAAL G. DEL PILAR SOUTH SUPERHIGHWAY ESMERALDA AMATISTA CORAL NACON RUBI JACOBO ESPIRITU LEYTE FUENTES TAAL G. DEL PILAR SOUTH SUPERHIGHWAY ESMERALDA AMATISTA CORAL NARON RUBI SAN ANDRES 310 310 400 400 400 400 400 400 400 400 400 400 400 2200 2200 2200 2500 2500 2500 2500 2800 2800 2800 2800 2800 2800 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
AVIADORES
PERLITA
PINEDA
310
2200
R5
AYALA
EST. DE GALLINA ARELLANO BAUTISTA CONCHA DIAN
ARELLANO BAUTISTA CONCHA DIAN ESPIRITU
310 310 310 310 310
2500 2500 2500 2500 2500
R5 R5 R5 R5 R5
AZUCENA
LAMAYAN SILANG TUPAZ
SILANG TUPAZ NEW PANADEROS
310 310 310
2200 2200 2200
R5 R5 R5
BAUTISTA
ZOBEL ROXAS A. ROXAS
A ROXAS VITO CRUZ
400 400
2700 2700
R5 R5
Copyright 1994-2009
332
VITO CRUZ CONSUELO C. AYALA ESTRADA
CONSUELO C. AYALA ESTRADA CAMACHILE
400 360 360 360
2700 2700 2500 2500
R5 R5 R5 R5
BAYAN
M. ROXAS CALDERON
CALDERON HERNANDEZ
400 400
2720 2720
R5 R5
BEGONIA
SILANG TUPAZ
TUPAZ PANADEROS
310 310
2200 2200
R5 R5
B. BANTING
HERRAN
END
400
2700
R5
BO. KAPAMPANGAN
HERRAN
END
300
2000
R5
BO. OBRERO
ALL STREETS
300
2000
R5
BULACAN
CAGAYAN MEDEL END P. ROMAN SYQUIA ALERA I. DELA ROSA REVELLIN ZAMORA MABUHAY A. GARRIDO ESTERO DEL PILAR
MEDEL END P. ROMAN SYQUIA ALERA I. DELA ROSA REVELLIN ZAMORA MABUHAY A. GARRIDO ESTERO DEL PILAR S. DEL PAN
300 300 310 310 310 310 310 310 310 310 310 310 310
2000 2000 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200 2200
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
CAGAYAN
MAYON P. ROMAN SYQUIA ABRA I. DELA ROSA REVELLIN ZAMORA MABUHAY BULACAN
P. ROMAN SYQUIA ABRA I. DELA ROSA REVELLIN ZAMORA MABUHAY BULACAN A. GARRIDO
360 360 360 360 360 360 360 360 360
2500 2500 2500 2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
333
A. GARRIDO
ESTERO DE STA CLARA
360
2500
R5
CALDERON
PLAZA HUGO LA TORRE LAVA SYQUIA KARARINLAN BAYANI
LA TORRE LAVA SYQUIA KASARINLAN BAYAN ESTERO
400 400 400 400 400 400
2720 2720 2720 2720 2720 2720
R5 R5 R5 R5 R5 R5
CALLEJON I
R. DEL PAN
END
300
2000
R5
CALLEJON II
R. DEL PAN
END
300
2000
R5
CALLEJON III
R. DEL PAN
DEL PILAR
300
2000
R5
CALLEJON IV
R. DEL PAN
DEL PILAR
300
2000
R5
CALLEJON IX
R. DEL PAN
END
300
2000
R5
CALLEJON V
R. DEL PAN
DEL PILAR
300
2000
R5
CALLEJON V
DEL PILAR
END
300
2000
R5
CALLEJON VI
R. DEL PAN
DEL PILAR
300
2000
R5
CALLEJON VI
DEL PILAR
END
300
2000
R5
CALLEJON VII
R. DEL PAN
DEL PILAR
300
2000
R5
CALLEJON VIII
R. DEL PAN
DEL PILAR
300
2000
R5
CALLEJON VIII
DEL PILAR
END
300
2000
R5
CALLEJON X
R. DEL PAN
END
300
2000
R5
CAMACHILE
ARELLANO
ESTRADA
300
2000
R5
CASTANEDA
NEW PANADEROS F. ROXAS
A. ROXAS CITY LIMIT
300 300
2000 2000
R5 R5
Copyright 1994-2009
334
CHROMIUM
ESTERO A. FRANCISCO DAGONOY ESTRADA
A. FRANCISCO DAGONOY ESTRADA Z. ROXAS (CLOSED)
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
CISNE
F. BALAGTAS
FLERIDA
310
2000
R5
COMMERCIAL
PASIG LINE A. BAUTISTA
A. BAUTISTA SAN JUAN RIVER
300 300
2000 2000
R5 R5
CONCHA
DIAMANTE JADE A. FRANCISCO DAGONOY
JADE A. FRANCISCO DAGONOY END 400 VITO CRUZ CONSUELO DON PEDRO AYALA ESTRADA CAMACHILE
300 300 300 300 2500 400 400 360 360 360 360
2000 2000 2000 2000
R5 R5 R5 R5 R5
END
A. ROXAS A. ROXAS VITO CRUZ CONSUELO DON PEDRO AYALA ESTRADA
2500 2700 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5
CONSUELO
ARELLANO AVE. BAUTISTA CONCHA DIAN ESPIRITU
BAUTISTA CONCHA DIAN ESPIRITU FUENTES
400 400 400 400 400
2720 2720 2720 2720 2720
R5 R5 R5 R5 R5
CORAL
SAN ANDRES A. FRANCISCO DAGONOY ESTRADA
A. FRANCISCO DAGONOY ESTRADA Z. ROXAS
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
CRISOLITA
DIAMANTE JADE A. FRANCISCO DAGONOY ST. LOT 3 ESTRADA
JADE A. FRNCISCO DAGONOY ST. LOT 3 ESTRADA Z. ROXAS
300 300 300 300 300 300
2000 2000 2000 2000 2000 2000
R5 R5 R5 R5 R5 R5
Copyright 1994-2009
335
DAYANG
HERRAN (P. GIL)
END
310
2500
R5
DEL PILAR
CAGAYAN CALLEJON VIII MEDEL CALLEJON VII CALLEJON VI M. ROXAS EXTN. CALLEJON IV CALLEJON III
CALLEJON VIII MEDEL CALLEJON VII CALLEJON VI M. ROXAS EXTN. CALLEJON IV CALLEJON III P. NUNEZ
310 310 310 310 310 310 310 310
2500 2500 2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5 R5
DIAMANTE
SAN ANDRES NACAR RUBI ZAFIRO ALABASTRO TOPACIO CRISOLITA GRANATE CONCHU ONYX ESTERO
NACAR RUBI ZAFIRO ALABASTRO TOPACIO CRISOLITA GRANATE CONCHU ONYX ESTERO PASIG LINE
380 380 380 380 380 380 380 380 380 310 300
2580 2580 2580 2580 2580 2580 2580 2580 2580 2580 2580
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
DIAN
ZOBEL ROXAS A. ROXAS VITO CRUZ CONSUELO DON PEDRO AYALA ESTRDA END CAMACHILE
A. ROXAS VITO CRUZ CONSUELO DON PEDRO AYALA ESTRADA END CAMACHILE ARELLANO AVE.
400 400 400 300 300 300 300 300
2700 2700 2700 2200 2200 2200 2200 2200
R5 R5 R5 R5 R5 R5 R5 R5
DON PEDRO
ESTERO T. DE GALLINA ARELLANO AVENUE BAUTISTA CONCHU DIAN ESPIRITU FUENTES TAAL
ARELLANO AVE. BAUTISTA CONCHU DIAN ESPIRITU FUENTES TAAL G. DEL PILAR
310 310 310 310 310 310 310 310
2500 2500 2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
336
G. DEL PILAR ESTERO T. DE GALLINA
LEMERY SOUTH SUPERHIGHWAY
310 310
2500 2500
R5 R5
DR. M. CARREON (INVERNES) HERRAN (P. GIL) RENAISSANCE DE LAS ALAS ST. LOT ST. LOT HOLLYWOOD ST. LOT ST. LOT ST. LOT RENAISSANCE DELAS ALAS ST. LOT ST. LOT HOLLYWOOD ST. LOT ST. LOT ST. LOT M.R.R. CO. 540 540 540 540 540 600 600 600 600 4130 4130 4130 4130 4130 6120 6120 6120 6120 R5 R5 R5 C5 C5 C4 C4 C4 C4
EDEN
HERRAN (P. GIL) RENAISSANCE
RENAISSANCE A. DELAS ALAS
430 430
3290 3290
R5 R5
ELORIAGA
FABIE ESTATE M. TORRES ESGUERRA DAGONOY (CLOSED) ESTRADA (CLOSED)
M. TORRES ESGUERRA DAGONOY (CLOSED) ESTRADA (CLOSED) END
300 300 300 300 300
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
EMBARCADERO
PANADEROS
PASIG RIVER
310
2200
R5
ENRIQUE
VITO CRUZ A. ROXAS
A. ROXAS ZOBEL ROXAS
400 400
2700 2700
R5 R5
ESMERALDA
ESGUERRA DAGONOY ESTRADA
DAGONOY ESTRADA Z. ROXAS
300 300 300
2000 2000 2000
R5 R5 R5
ESPIRITU
ZOBEL ROXAS VITO CRUZ CONSUELO DON PEDRO AYALA ESTRADA END
VITO CRUZ CONSUELO DON PEDRO AYALA ESTRADA END ESGUERRA
400 400 360 360 360 360 360
2700 2700 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5
Copyright 1994-2009
337
ESGUERRA
ARELLANO AVE.
360
2500
R5
ESTRADA
EST. T. DE GALLINA ARELLANO AVE. BAUTISTA CONCHU AYALA EXTN. DIAN ESPIRITU FUENTES TAAL G. DEL PILAR LEMERY SOUTH SUPERHIGHWAY MADRE PERLA ALABASTRO TOPACIO END ST. LOT NICKEL TENORIO ORO ELORIAGA IRRIDIUM C. ARAULLO
ARELLANO AVE. BAUTISTA CONCHU AYALA EXTN. DIAN ESPIRITU FUENTES TAAL G. DEL PILAR LEMERY SOUTH SUPERHIGHWAY MADRE PERLA ALABASTRO TOPACIO END ST. LOT NICKEL TENORIO ORO ELORIAGA IRRIDIUM C. ARAULLO PASIG LINE
400 400 400 400 400 400 400 400 400 400 400 400 400 360 360 400 400 400 400 400 400 400 360
2700 2700 2700 2700 2700 2700 2700 2700 2700 2700 2700 2720 2720 2500 2500 2720 2720 2720 2720 2720 2720 2720 2500
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
F. TORRES
DIAMANTE M. TORRES
M. TORRES ESGUERRA
300 300
2200 2200
R5 R5
F. TORRES (DAGONOY)
ARELLANO AVE. DIAN ST. LOT JACOBO ESPIRITU LEYTE TAAL G. DEL PILAR
DIAN ST. LOT JACOBO ESPIRITU LEYTE TAAL G. DEL PILAR SOUTH SUPERHIGHWAY
300 300 300 400 400 400 400 400
2500 2500 2500 2500 2500 2720 2720 2720
R5 R5 R5 R5 R5 R5 R5 R5
FABIE ESTATE
ALL STREETS
300
2000
R5
Copyright 1994-2009
338
FEBO
F. BALAGTAS
FLERIDA
310
2200
R5
FELIX
HERRAN (P. GIL) RENAISSANCE DE LAS ALAS STREET HOLLYWOOD
RENAISSANCE DE LAS ALAS STREET HOLLYWOOD BRIDGE
430 380 380 380 360
2920 2500 2500 2500 2500
R5 R5 R5 R5 R5
FELIX ROXAS
PASIG RIVER MARTINEZ CASTANEDA MENDOZA
MARTINEZ CASTANEDA MENDOZA CITY LIMIT
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
FERNANDO
ZOBEL ROXAS A. ROXAS VITO CRUZ
A. ROXAS VITO CRUZ CAMACHILE
400 400 360
2720 2720 2450
R5 R5 R5
FLERIDA
END MENANDRO ANTENOR CASNE FEBO FLORANTE
MENANDRO ANTENOR CISNE FEBO FLORANTE LAURA
310 310 310 310 310 310
2200 2200 2200 2200 2200 2200
R5 R5 R5 R5 R5 R5
FLORANTE
F. BALAGTAS
FLERIDA
310
2200
R5
FRANCISCO BALAGTAS
END ANTENOR (ANONAS) CISNE FEBO FLORANTE LAURA GEN. OSMALIK GEN. MIRANOLIN
ANTENOR (ANONAS) CISNE FEBO FLORANTE LAURA GEN. OSMALIK GEN. MIRANOLIN P. FLORENCIA
310 310 310 310 310 310 310 310
2200 2200 2200 2200 2200 2200 2200 2200
R5 R5 R5 R5 R5 R5 R5 R5
FRANCO
AVIADORES
ALABASTRO
310
2200
R5
ALABASTRO JIMENEZ
JIMENEZ END
310 310
2200 2200
R5 R5
Copyright 1994-2009
339
GALLARZA
AVIADORES
ESTERO
300
2000
R5
GEN. MIRAMOLIN
P. FLORESCA
F. BALAGTAS
310
2200
R5
GEN. OSMALIK
SELYA ALADIN
ALADIN F. BALAGTAS
310 310
2200 2200
R5 R5
GRANATE
DIAMANTE JADE A. FRANCISCO DAGONOY ESTRADA
JADE A. FRANCISCO DAGONOY ESTRADA END
310 310 310 300 300
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
GRANITO
PERLITA
MADRE PERLA
310
2200
R5
GREGORIO DEL PILAR
ZOBEL ROXAS VITO CRUZ DON PEDRO ESTRADA DAGONOY A. FRANCISCO ARELLANO
VITO CRUZ DON PEDRO ESTRADA DAGONOY A. FRANCISCO ARELLANO SAN ANDRES
400 400 400 360 360 360 360
2720 2720 2720 2720 2450 2450 2450
R5 R5 R5 R5 R5 R5 R5
HAVANA
ISABEL LEYBA SYQUIA KASARINLAN ESTERO
LEYBA SYQUIA KASARINLAN ESTERO R. DEL PAN
360 360 360 360 360
2500 2500 2500 2500 2500
R5 R5 R5 R5 R5
HERNANDEZ
EST. STA. CLARA
ISABEL
360
2500
R5
HIWAGA
GARRIDO
SAMPAGUITA
360
2500
R5
HOLLYWOOD
EST. DE GALLINA FELIX ST. LOT
FELIX ST. LOT INVERNES (DR. M. CARREON)
450 490 490 450
4590 5000 5000 4590
C5 C5 C5 C5
INVERNES (DR. M. CARREON) END
I. DELA ROSA
TEJERON CAGAYAN
CAGAYAN MEDEL
360 360
2500 2500
R5 R5
Copyright 1994-2009
340
IRRIDIUM
FABIE ESTATE M. TORRES ESGUERRA DAGONOY
M. TORRES ESGUERRA DAGONOY ESTRADA
300 300 300 300
2000 2000 2000 2000
R5 R5 R5 R5
ISABEL
CALDERON HERNANDEZ HAVANA
HERNANDEZ HAVANA STA. CLARA
405 405 405
2500 2500 2500
R5 R5 R5
ITAGUYOD ANG KALABI A. BAUTISTA PASIG RIVER 300 2000 R5
JACOBO
ZOBEL ROXAS VITO CRUZ
VITO CRUZ DAGONOY
300 300
2500 2500
R5 R5
JADE
TOPACIO CRISOLITA GRANATE CONCHA ONYX AGUA MARINA
CRISOLITA GRANATE CONCHA ONYX AGUA MARINA ESTERO
360 360 360 360 300 300
2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5
JASPE
AGATA OPALO
OPALO ESMERALDA
300 300
2500 2000
R5 R5
JESUITAS
HERRAN
END
400
2000
R5
JIMENEZ
FRANCO
EST. T. DE GALLINA
300
2720
R5
JOSEFA PATINO
OLD PANADEROS
PASIG RIVER
310
2200
R5
KALAYAAN
CAGAYAN MEDEL LOT 38
MEDEL LOT 38 M. ROXAS
310 310 310
2200 2200 2200
R5 R5 R5
KASARINLAN
M. ROXAS CALDERON HERNANDEZ
CALDERON HERNANDEZ HAVANA
310 310 310
2500 2500 2500
R5 R5 R5
Copyright 1994-2009
341
KASILAWAN
STO. NINO
END
300
2500
R5
KUMPOL
PASIG RIVER A. BAUTISTA
300 300
2040 2040
R5 R5
LA TORRE
M. ROXAS
CALDERON
310
2200
R5
LAMAYAN
PLAZA HUGO STA. CLARA AZUCENA NEW PANADEROS
STA. CLARA AZUCENA NEW PANADEROS OLD PANADEROS
470 400 360 360
3600 2800 2800 2500
R5 R5 R5 R5
LAURA
F. BALAGTAS SEYLA FLERIDA LINCAO P. FLORESCA MENANDRO
SELYA FLERIDA LINCAO P. FLORESCA MENANDRO EST. PANDACAN
430 430 430 430 430 430
3290 3290 3290 3290 3290 3290
R5 R5 R5 R5 R5 R5
LEMERY
VITO CRUZ DON PEDRO ESTRADA
DON PERDO ESTRADA DAGONOY
430 430 430
3290 3290 3290
R5 R5 R5
LEYBA
M. ROXAS CALDERON HERNANDEZ HAVANA
CALDERON HERNANDEZ HAVANA STA. CLARA
310 310 310 310
2500 2500 2500 2500
R5 R5 R5 R5
LEYTE
ARELLANO AVE. ESGUERRA DAGONOY
310 310 300
3290 3290 3290
R5 R5 R5
LIGAYA
PASIG LINE
LIWAYWAY
300
2000
R5
LINCEO
LAURA ADONIS
ADONIS MENANDRO
310 310
2200 2200
R5 R5
LIWAYWAY
SILAHIS REVELLIN ZAMORA
REVELLIN ZAMORA MABUHAY
300 300 300
2000 2000 2000
R5 R5 R5
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MABUHAY GARRIDO MILAGROSA LIGAYA SAMPAGUITA
GARRIDO MILAGROSA LIGAYA SAMPAGUITA END
300 300 300 300 300
2000 2000 2000 2000 2000
R5 R5 R5 R5 R5
LORICA
AVIADORES
EST. DE GALLINA
300
2000
R5
M. CARREON (MABUHAY) PASIG LINE LIWAYWAY TEJERON CAGAYAN LIWAYWAY TEJERON CAGAYAN MEDEL 300 300 300 300 2040 2040 2040 2040 R5 R5 R5 R5
M. ROXAS
HERRAN (P. GIL) SUTER LA TORRE LEYBA SYQUIA KASARINLAN BAYANI ESTERO DEL PILAR
SUTER LA TORRE LEYBA SYQUIA KASARINLAN BAYANI ESTERO DEL PILAR R. DEL PAN
430 400 400 400 360 360 360 360 360
3290 3060 3060 2800 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5 R5 R5
M. TORRES
PASIG LINE F. TORRES ARELLANO ARRIDIUM ELORIAGA
F. TORRES ARELLANO ARRIDIUM ELORIAGA TENORIO
300 300 300 300 300
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
MADRE PERLA
DAGONOY ESTRADA MARMOL
ESTRADA MARMOL ZOBEL ROXAS
310 310 310
2200 2200 2200
R5 R5 R5
MANDALUYONG ROAD
POSADAS A. BAUTISTA
450 310
3820 2200
R5 R5
MARMOL
PERLITA
MADRE PERLA
310
2200
R5
MARTE
HERRAN (P. GIL)
PASIG RIVER
405
2800
R5
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MARTINEZ
A. BAUTISTA PANADEROS F. ROXAS
PANADEROS F. ROXAS CITY LIMIT
300 300 300
2000 2000 2000
R5 R5 R5
MAYON
MEDEL CAGAYAN
CAGAYAN TEJERON
310 310
2110 2200
R5 R5
MEDEL
HERRAN (P. GIL) SUTER MAYON P. ROMAN SYQUIA ABRA I. DELA ROSA REVELLIN ZAMORA ZAMORA KALAYAAN BULACAN GARRIDO EST. STA. CLARA DEL PILAR
SUTER MAYON P. ROMAN SYQUIA ABRA I. DELA ROSA REVELLIN ZAMORA ZAMORA KALAYAAN BULACAN GARRIDO EST. STA. CLARA DEL PILAR R. DEL PAN
430 405 405 405 360 360 360 360 360 360 360 360 360 360 360
3290 3290 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500
MENANDRO
LAURA ADONIS ADOLFO LINCEO FLERIDA
ADONIS ADOLFO LINCEO FLERIDA END
310 310 310 310 310
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
MENDOZA
F. ROXAS
CITY LIMIT
300
2000
R5
MERCEDES
VITO CRUZ A. ROXAS
A. ROXAS ZOBEL ROXAS
400 400
2720 2720
R5 R5
MERCURIO
ESTRADA DAGONOY ESGUERRA
DAGONOY ESGUERRA END
300 300 300
2200 2200 2200
R5 R5 R5
MILAGROS
PASIG LINE
LIWAYWAY
300
2000
R5
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MURPHY & QUIJANO SUBD. NACAR ALL STREETS AVIADORES DIAMANTE SAN ANDRES (ESGUERRA) (DAGONOY) ESTRADA DIAMANTE SAN ANDRES (ESGUERRA) (DAGONOY) F.TORRES ESTRADA ZOBEL ROXAS 300 360 360 360 400 400 400 2000 2500 2500 2500 2200 2200 2200 R5 R5 R5 R5 R5 R5 R5
NICKEL
A. FRANCISCO (DAGONOY) F.
(DAGONOY) F.TORRES ESTRADA
300 300
2200 2200
R5 R5
NUNEZ
DEL PILAR
R. DEL PAN
310
2200
R5
ONYX
EST. DIAMANTE JADE (ESGUERRA)
DIAMANTE JADE (ESGUERRA) DAGONOY
310 430 400 400
2500 3290 2720 2720
R5 R5 R5 R5
OPALO
ESGUERRA DAGONOY JASPE ESTRADA
DAGONOY JASPE ESTRADA ZOBEL ROXAS
360 360 360 360
2500 2500 2500 2500
R5 R5 R5 R5
ORO
ESGUERRA DAGONOY
DAGONOY ESTRADA
300 300
2500 2500
R5 R5
P. GIL (HERRAN)
EST. DE GALLINA ARAGON DAYANG TEJERON MEDEL VISTA M. ROXAS
ARAGON DAYANG TEJERON MEDEL VISTA M. ROXAS CALDERON
670 670 670 670 780 780 780
5130 5130 5130 5130 5970 5970 5970
C5 C5 C5 C5 C5 C5 C5
PACO ROMAN
TEJERON CAGAYAN
CAGAYAN MEDEL
400 400
2720 2720
R5 R5
PANADEROS (NEW)
EMBARCADERO
LAMAYAN
430
3290
R5
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LAMAYAN OLD PANADEROS BRIDGE MARTINEZ A. BAUTISTA SAN ROQUE
OLD PANADEROS BRIDGE MARTINEZ A. BAUTISTA SAN ROQUE CITY LIMIT
430 430 400 400 400 400
3290 3290 2720 2720 2720 2720
R5 R5 R5 R5 R5 R5
PANADEROS (OLD)
EMBARCADERO J. PATINO EMBARCADERO
J. PATINO NEW PANADEROS LAMAYAN
430 430 430
3290 3290 3290
R5 R5 R5
PASIG LINE
HERRAN (P. GIL) DIAMANTE M. TORRES ESGUERRA OLD SAN ANDRES SILAHIS
DIAMANTE M. TORRES ESGUERRA OLD SAN ANDRES SILAHIS CITY LIMIT
400 400 400 400 300 300
2720 2720 2720 2720 2200 2200
R5 R5 R5 R5 R5 R5
PERLITA AGATA OPALO ESMERALDA AMATISTA CORAL NACAR RUBI ZAFIRO ALABASTRO TOPACIO CRISOLITA RADIUM I GRANATE CONCHA ONYX AGUA MARINA RADIUM II CHROMIUM RAYMUNDO MERCURIO ST. LOT
AGATA OPALO ESMERALDA AMATISTA CORAL NACAR RUBI ZAFIRO ALABASTRO TOPACIO CRISOLITA RADIUM I GRANATE CONCHA ONYX AGUA MARINA RADIUM II CHROMIUM RAYMUNDO MERCURIO ST. LOT NICKEL
350 350 350 350 350 350 350 350 350 350 350 350 350 350 350 300 300 300 300 300 300 300
2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2200 2200 2200 2200 2200 2200 2200
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NICKEL TENORIO ORO ELORIAGA IRRIDIUM ST. LOT ST. LOT
TENORIO ORO ELORIAGA IRRIDIUM ST. LOT ST. LOT PASIG LINE
300 300 300 300 300 300 300
2200 2200 2200 2200 2200 2200 2200
R5 R5 R5 R5 R5 R5 R5
PERLITA (P. GIL)
EST. AVIADORES DIAMANTE ESGUERRA DAGONOY ESTRADA GRANITO MARMOL VITO CRUZ
AVIADORES DIAMANTE ESGUERRA DAGONOY ESTRADA GRANITO MARMOL VITO CRUZ CITY LIMIT
360 400 400 400 400 400 400 400 400
2500 2720 2720 2720 2720 2720 2720 2720 2720
R5 R5 R5 R5 R5 R5 R5 R5 R5
PINEDO
AVIADORES RUBI ZAPIRO ALABASTRO
RUBI ZAPIRO ALABASTRO TOPACIO
360 360 360 360
2500 2500 2500 2500
R5 R5 R5 R5
PLAZA HUGO
ALL AROUND
430
2900
R5
PLAZA M. ROXAS
ALL AROUND
430
2900
R5
POSADAS (SUBDIVISION) KALAHI END 310 2200 R5
PRINCESA FLORESCA
LAURA SELYA
SELYA F. BALAGTAS
310 310
2200 2200
R5 R5
R. DEL PAN
TEJERON ESTERO CALLEJON 10 CALLEJON 9 CAGAYAN EXTN. CALLEJON 8 MEDEL EXTN.
ESTERO CALLEJON 10 CALLEJON 9 CAGAYAN EXTN. CALLEJON 8 MEDEL EXTN. CALLEJON 7
360 360 360 360 360 360 360
2500 2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5
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CALLEJON 7 CALLEJON 6 M. ROXAS CALLEJON 5 CALLEJON 4 CALLEJON 3 F. NUNEZ CALLEJON 2 CALLEJON 1 HAVANA HAVANA
CALLEJON 6 M. ROXAS CALLEJON 5 CALLEJON 4 CALLEJON 3 F. NUNEZ CALLEJON 2 CALLEJON 1 HAVANA HAVANA PASIG RIVER
360 360 360 360 360 360 360 360 360 360 360
2500 2500 2500 2500 2500 2500 2500 2500 2500 2500 2500
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5
RADIUM I
DAGONOY ESTRADA
ESTRADA END
300 300
2000 2000
R5 R5
RADIUM II
EST. DE GALLINA ESGUERRA DAGONOY
ESGUERRA DAGONOY END
300 300 300
2000 2000 2000
R5 R5 R5
RAYMUNDO
EST. DE GALLINA ESGUERRA DAGONOY
300 300 300
2000 2000 2000
R5 R5 R5
REIN
AVIADORES
ESTERO
300
2000
R5
RENAISSANCE
END
FELIX
400
2720
R5
FELIX EDEN INVERNES
EDEN INVERNES END
430 430 400
2920 2920 2720
R5 R5 R5
REVELLIN
LIWAYWAY TEJERON CAGAYAN MEDEL SYQUIA
300 300 310 310 310
2000 2000 2200 2200 2200
R5 R5 R5 R5 R5
RUBI
PINEDO DIAMANTE SAN ANDRES
DIAMANTE SAN ANDRES DAGONOY
300 300 300
2000 2000 2000
R5 R5 R5
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DAGONOY ESTRADA
ESTRADA ZOBEL ROXAS
300 300
2000 2000
R5 R5
SAMPAGUITA
PASIG LINE LIWAYWAY HIWAGA
LIWAYWAY HIWAGA TEJERON
300 300 300
2000 2000 2000
R5 R5 R5
SAN ANDRES
EST. DE GALLINA TAAL G. DEL PILAR SUPERHIGHWAY CORAL NACAR RUBI ZAPIRO ALABASTRO
TAAL G. DEL PILAR SUPERHIGHWAY CORAL NACAR RUBI ZAPIRO ALABASTRO TOPACIO
560 560 560 430 430 430 420 350 350
4760 4760 4760 3290 3290 3290 3290 3290 2800
R5 R5 R5 R5 R5 R5 R5 R5 R5
SAN ANDRES (OLD)
TEJERON PASIG LINE
PASIG LINE TENORIO
300 300
2500 2500
R5 R5
SAN ROQUE
CITY LIMIT PANADEROS SAN ROQUE
PANADEROS SAN ROQUE PANADEROS
300 300 300
2000 2000 2000
R5 R5 R5
SELYA
LAURA ALADIN GEN OSMALIK
ALADIN GEN OSMALIK P. FLORESCA
310 310 310
2200 2200 2200
R5 R5 R5
SILAHIS
PASIG LINE
LIWAYWAY
300
2040
R5
SILANG
BEGONIA
AZUCENA
400
2720
R5
SOUTH SUPERHIGHWAY CITY BOUNDARY VITO CRUZ ESTRADA DAGONOY ESGUERRA ARELLANO SAN ANDRES VITO CRUZ ESTRADA DAGONOY ESGUERRA ARELLANO SAN ANDRES ESTERO 610 610 610 610 610 610 610 5180 5180 5180 5180 5180 5180 5180 R5 R5 R5 R5 R5 R5 R5
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STA. CLARA
HAVANA SYQUIA LEYVA
SYQUIA LEYVA ISABEL
360 360 360
2950 2950 2950
R5 R5 R5
STO. NINO
PASIG LINE KASILAWAN
KASILAWAN MANDALUYONG MEDEL M. ROXAS CALDERON STA. CLARA
300 300 380 430 430 350
2000 2000 2580 2920 2920 2800
R5 R5 R5 R5 R5 R5
SUTHER
TEJERON MEDEL M. ROXAS CALDERON
SYQUIA
TEJERON CAGAYAN MEDEL M. ROXAS CALDERON HERNANDEZ HAVANA
CAGAYAN MEDEL M. ROXAS CALDERON HERNANDEZ HAVANA STA. CLARA
500 500 500 440 400 400 400
3820 3820 3820 3377 2800 2800 2800
R5 R5 R5 R5 R5 R5 R5
T. AYALA
ZOBEL ROXAS A. ROXAS VITO CRUZ
A. ROXAS VITO CRUZ END
400 400 300
2500 2500 2500
R5 R5 R5
TAAL
ZOBEL ROXAS VITO CRUZ DON PEDRO ESTRADA DAGONOY ESGUERRA ARELLANO AVENUE
VITO CRUZ DON PEDRO ESTRADA DAGONOY ESGUERRA ARELLANO AVENUE SAN ANDRES
400 400 400 400 400 400 400
2720 2720 2720 2720 2720 2720 2720
R5 R5 R5 R5 R5 R5 R5
TEJERON
HERRAN (P. GIL) SUTER MAYON P. ROMAN SYQUIA REVELLIN ZAMORA MABUHAY
SUTER MAYON P. ROMAN SYQUIA REVELLIN ZAMORA MABUHAY GARRIDO
610 610 610 610 610 610 610 610
5180 5180 5180 5180 5180 5180 5180 5180
R5 R5 R5 R5 R5 R5 R5 R5
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GARRIDO SAMPAGUITA
SAMPAGUITA CITY LIMIT
610 610
5180 5180
R5 R5
TENORIO
M. TORRES ESGUERRA DAGONOY ESTRADA END
ESGUERRA DAGONOY ESTRADA END TOMAS CLAUDIO
300 300 300 670 670
2000 2000 2000 2000 4020
R5 R5 R5 R5 R5
TOPACIO
DIAMANTE JADE ESGUERRA DAGONOY ESTRADA
JADE ESGUERRA DAGONOY ESTRADA VITO CRUZ
300 300 300 300 300
2040 2040 2040 2040 2000
R5 R5 R5 R5 R5
TUPAZ
BEGONIA
AZUCENA
310
2200
R5
VENUS
HERRAN
PASIG LINE
400
2700
R5
VESTA
HERRAN
SUTER
400
2800
R5
VITO CRUZ
ESTERO ARELLANO ENRIQUEZ MERCEDEZ BAUTISTA FERNANDEZ CONCHU T. AYALA DIAN JACOBO ESPIRITU ALFONSO FUENTES TAAL DEL PILAR LEMERY SUPER HIGHWAY PERLITA
ARELLANO ENRIQUEZ MERCEDEZ BAUTISTA FERNANDEZ CONCHU T. AYALA DIAN JACOBO ESPIRITU ALFONSO FUENTES TAAL DEL PILAR LEMERY SUPER HIGHWAY PERLITA ZOBEL ROXAS
500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 500 400 400
3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3500 3500
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VON GRANAO
DIAMANTE
END
310
2200
R5
ZAFIRO
PINEDO DIAMANTE ESGUERRA DAGONOY ESTRADA
DIAMANTE ESGUERRA DAGONOY ESTRADA ZOBEL ROXAS
310 310 310 310 310
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
ZAMORA
LIWAYWAY TEJERON CAGAYAN MEDEL M. ROXAS
300 300 350 350 350
2200 2200 2200 2200 2200
R5 R5 R5 R5 R5
ZOBEL ROXAS
EST. DE GALLINA ARELLANO ENRIQUEZ MERCEDES BAUTISTA FERNANDEZ CONCHU T. AYALA DIAN JACOBO ESPIRITU ALFONSO FUENTES TAAL G. DEL PILAR SUPER HIGHWAY MADRE PERLA AGATA OPALO ESMERALDA AMATISTA CORAL NACAR RUBI ZAFIRO
ARELLANO ENRIQUEZ MERCEDES BAUTISTA FERNANDEZ CONCHU T. AYALA DIAN JACOBO ESPIRITU ALFONSO FUENTES TAAL G. DEL PILAR SUPER HIGHWAY MADRE PERLA AGATA OPALO ESMERALDA AMATISTA CORAL NACAR RUBI ZAFIRO ALBASTRO
400 500 500 500 500 500 500 500 500 500 500 500 500 500 500 400 400 400 400 400 400 400 400 400 400
3500 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3820 3300 3300 3300 3300 0 3300 3300 3300 3300 3300
R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R5 R4 R5 R5 R5 R5 R5
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ANNEX "B" SCHEDULE OF UNIT CONSTRUCTION COST FOR BUILDINGS/STRUCTURES (Pesos per square meter) 1996 General Revision
4. CONVENTION HALL 1. RESIDENTIAL TYPE CONDOMINIUM 2. COMMERCIAL CONDOMINIUM 3. HOTEL 4a. AUDITORIUM 4b. CLUBHOUSE 4c. THEATER
I-A I-B I-C II-A II-B II-C III-A III-B III-C III-D III-E
10,700 - 11,000 10,000 - 10,300 9,300 - 9,600 8,400 - 8,700 7,700 - 8,000 7,000 - 7,300
10,200 - 10,500 9,500 - 9,800 8,800 - 9,100 7,900 - 8,200 7,200 - 7,500 6,500 - 6,800
10,000 - 10,300 9,300 - 9,600 8,600 - 8,900 7,700 - 8,000 7,000 - 7,300 6,300 - 6,600
9,800 - 10,100 9,100 - 9,400 8,400 - 8,700 7,500 - 7,800 6,800 - 7,100 6,100 - 6,400
8. 5. HOSPITAL TYPE 6. APARTELLE 6a. APARTMENT BUILDING 7. OFFICE BLDG. 7a. BANKS 8a.
CATHEDRAL CHURCH
8b. CHAPEL
I-A I-B I-C
9,600 - 9,900 8,900 - 9,200 8,200 - 8,500
9,400 - 9,700 8,700 - 9,000 8,000 - 8,300
9,100 - 9,400 8,400 - 8,700 7,700 - 8,000
8,800 - 9,100 8,100 - 8,400 7,400 - 7,700
9. RESTAURANT TYPE
10. FUNERAL PARLOR
11. SCHOOLS
12. ONE FAMILY DWELLING
I-A I-B I-C

Copyright 1994-2009
8,400 - 8,700 7,700 - 8,000 7,000 - 7,000

7,900 - 5,200 7,200 - 7,500 6,500 - 6,800

7,700 - 8,000 7,000 - 7,300 6,300 - 6,600
7,600 - 7,900 6,900 - 7,200 6,200 - 6,500

353
II-A II-B II-C III-A III-B III-C III-D III-E
6,100 - 6,400 5,400 - 5,700 4,700 - 5,000 4,000 - 4,300 3,300 - 3,600 2,600 - 2,900 1,900 - 2,200
5,600 - 5,900 4,900 - 5,200 4,200 - 4,500 3,500 - 3,800 2,800 - 3,100
5,400 - 5,700 4,700 - 5,000 4,000 - 4,300 3,300 - 3,600 2,600 - 2,900 1,900 - 2,200
5,300 - 5,600 4,600 - 4,900 3,900 - 4,200 3,200 - 3,500 2,500 - 2,800 1,800 - 2,100 1,100 - 1,400
13. GASOLINE TYPE STATION
14. DUPLEX DWELLING 14a. TOWNHOUSE
15. CARPARK BUILDING
16. SUPERMARKET 16a. SHOPPING BUILDING
7,500 - 7,800 6,800 - 7,100 6,100 - 6,400 5,200 - 5,500 4,500 - 4,800 3,800 - 4,100
7,300 - 7,600 6,600 - 6,900 5,900 - 6,200 5,100 - 5,400 4,400 - 4,700 3,700 - 4,000 3,100 - 3,400 2,400 - 2,700 1,700 - 2,000
7,200 - 7,500 6,500 - 6,800 5,800 - 6,100 5,000 - 5,300 4,300 - 4,600 3,600 - 3,900
7,100 - 7,400 6,400 - 6,700 5,700 - 6,000 4,900 - 5,200 4,200 - 4,500 3,500 - 3,800 3,000 - 3,300 2,300 - 2,600 1,600 - 1,900
20. GYMNASIUM 17. TYPE MOTEL 18. ACCESSORIA OR ROW HOUSE 19. COLD STORAGE 20a. RECREATIONAL BUILDING 20b. COCKPIT
I-A I-B I-C II-A II-B II-C III-A III-B III-C
7,000 - 7,300 6,300 - 6,600 5,600 - 5,900 4,800 - 5,100 4,100 - 4,400 3,400 - 3,700 2,900 - 3,200
6,900 - 7,200 6,200 - 6,500 5,500 - 5,800 4,700 - 5,000 4,000 - 4,300 3,300 - 3,600 2,800 - 3,100 2,200 - 2,500 1,700 - 1,900
6,800 - 7,100 6,100 - 6,400 5,400 - 5,700 4,600 - 4,900 3,900 - 4,200 3,600 - 3,900
6,700 - 7,000 6,000 - 6,300 5,300 - 5,600 4,500 - 4,800 3,500 - 4,100 3,100 - 3,400 2,600 - 2,800 2,100 - 2,300 1,700 - 1,900
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21. 21a. TYPE 21b.
BOARDING HOUSE CONVENT DORMITORY
22. HANGAR 21a. INDUSTRIAL BUILDING
23. ACCESSORY BLDG. LAUNDRY GUARDHOUSE SERVANT'S QTR. 24. MARKET
6,600 - 6,900 5,900 - 6,200 5,200 - 5,500 4,400 - 4,700 3,200 - 4,000 3,000 - 3,300 2,500 - 2,700 2,100 - 2,300 1,700 - 1,900
6,500 - 6,800 5,800 - 6,100 5,100 - 5,400 4,300 - 4,600 3,600 - 3,900 2,900 - 3,200 2,400 - 2,600 2,000 - 2,200 1,600 - 1,800
6,200 - 6,500 5,500 - 5,800 4,800 - 5,100 4,000 - 4,300 3,300 - 3,600 2,600 - 2,900 2,000 - 2,200 1,600 - 1,800 1,200 - 1,400
6,100 - 6,400 5,400 - 5,700 4,700 - 5,000 3,900 - 4,200 3,200 - 3,500 2,500 - 2,800 1,900 - 2,100 1,500 - 1,700 1,100 - 1,30
25.
FACTORY
26. WAREHOUSE
27. OPEN SHED
28. SWIMMING POOL PER
TYPE
CUBIC METER
5,700 - 6,000 5,000 - 5,300 4,300 - 4,600 3,500 - 3,800 2,800 - 3,100 2,100 - 2,400 1,600 - 1,800 1,200 - 1,400 800 - 1,000
5,500 - 5,800 4,800 - 5,100 4,100 - 4,400 3,300 - 3,600 2,600 - 2,900 1,900 - 2,200 1,500 -1,700 1,100 - 1,300 700 - 900
4,400 - 4,600 3,900 - 4,100 3,400 - 3,600 2,800 - 3,000 2,300 - 2,500 1,800 - 2,000 1,400 - 1,600 1,000 - 1,200 600 - 800
Prepared in the compliance with the Local Assessment Regulations No. 1-92 by: LOURDES G. LADERAS City Assessor APPRAISAL OF BUILDING All improvements consisting of buildings and other structures shall be valued
at its current and fair market value on the basis of the herein schedule of base unit cost of building to their use and construction characteristics and unit value established for its kind and type together with the set of addition and reduction factors: A. The following kinds of buildings are hereby established:
1. RESIDENTIAL CONDOMINIUM individual ownership of a unit in a multi-unit structure (as an apartment building). 2. COMMERCIAL CONDOMINIUM joint control of a unit affairs vested in two or more units (as in commercial buildings). 3. HOTEL a building with more than fifteen (15) sleeping rooms, usually occupied singly, where transients are provided temporary lodging with or without meals and where no provisions for cooking in any individual suite. 4. with seats. CONVENTION HALL a large room for assembly, usually equipped
4a. AUDITORIUM a room, hall, or building used for lectures, speeches, concerts, etc. 5. HOSPITAL a building or instruction where sick or injured persons are given medical or surgical care. 6. APARTMENT BUILDING designated for dwelling of four or more families living independently of one another and doing their household chores independently in their particular premises with one (1) or more common entrances. 7. OFFICE BUILDING a building mainly for stores and/or offices.
7a. BANK an establishment for the custody, loan, exchange or issue of money, extension of credit and for facilitating the transmission of funds by drafts or bills of exchange. 8. CATHEDRAL a church that contains the official throne of the bishop and that is the principal church of the diocese. 8a. worship. 8b.
Copyright 1994-2009
CHURCH a building set apart for public , especially Christian CHAPEL a building or portion of a building or institution (as a
palace, hospital, college, etc.) as a part for private devotion and often also for private religious services. 9. RESTAURANT an establishment where refreshments or meals may be procured by public, a public eating house. 10. FUNERAL PARLORS a building pertaining to or befitting a funeral, a place where funeral services are rendered. 11. conducted. SCHOOL a building or group of buildings in which a school is
12. ONE FAMILY DWELLING a detached building for exclusive use by one (1) family. 13. GASOLINE STATION a place for the sale of gasoline, oil, services, etc. for motor vehicle. 14. DUPLEX DWELLING a detached building designed for use by two (2) families living independently from each other. 14a. TOWN HOUSE a single family house of two or sometimes three storeys connected to another house by a common wall. 15. CARPARK BUILDING a building designed to keep motor vehicles; an area set for motor vehicles where it can be left temporarily. 16. SUPERMARKET a large good store in which shoppers serve themselves from open shelves and pay for their purchase at the exit. 16a. SHOPPING BUILDING a building where a variety of goods where offered for sale, usually a commercial complex. 17. MOTEL a lodging house with a garage composed of living-sleeping quarters. 18. ACCESSORIA OR ROW HOUSE a one or two storey building divided into a row or independent units with independent entrances for each unit. (A three-storey of this type may be classified as an apartment for appraisal purposes.) 19. COLD STORAGE a building designed for storage of perishable food, etc.
20. GYMNASIUM a building containing appropriate space and equipment for various indoor sports activities associated with program or physical education and typically including spectator accommodations, locker and shower rooms, a swimming pool, offices, and classrooms. 20a. RECREATIONAL BUILDING a building which house any form of play, amusement or relaxation, used for this purposes, as games, sports, hobbies, reading, etc. 20b. COCKPIT a place for, cockfighting. 21. BOARDING HOUSE (Dormitory) a house containing one (1) or more sleeping rooms, accommodating several boarders with centralized toilet and bathroom provided with lodging and meals for a fixed sum, paid by the month or week, in accordance with previous arrangement. 21a. LODGING HOUSE a building containing not more than fifteen (15) sleeping rooms with centralized toilet and bathroom where lodging provided with fix compensation. 21b. CONVENT a house of religious order specially of nuns. 22. HANGAR a shed or other shelter especially designed to house an aircraft. 22a. INDUSTRIAL BUILDING a building designed or engage in any branch or trade, business, production or manufacturing. 23. ACCESSORY BUILDING as it implies. 24. MARKET a building where goods and commodities especially provisions or livestock are shown for sale usually with stalls or booths for various dealers. 25. FACTORY a building or collection of building usually with equipment and machineries for the manufacture of goods. 26. WAREHOUSE a building mainly used for deposit and storage, of goods, wares, etc. 27.
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OPEN SHED a large, strongly built, barn-like or hanger-like

structure, as for storage, with open front or sides. 28. SWIMMING POOLS a artificially created pool or tank either indoors or outdoors, designed for swimming. 29. COMMERCIAL COMPLEX BUILDING a combination of different kinds of buildings, construction design and uses integrated as a whole, where variety of goods, services and facilities for rent/sale are offered, such as shopping building, theaters and recreational facilities. Examples are the likes of SM City, SM Centerpoint, Robinson Galleria, SM Mega Mall, etc. For purposes of computation of the building cost (Current and Fair Market Value) determine the construction, designs and uses of each portion of the building and apply the established schedule of value for each use. B. The following are the standard specification in addition to structural specification of buildings: 1. EXTERNAL WALLS a. b. On concrete or hollow block (cement, ceramic, or adobe) mortar finishing painted with locally manufactured paints. Double walled portion of tanguile or lauan plywood or its equivalent, painted or varnished with locally manufactured paints of varnish.
2.
CEILING a. b. Plan cement ceiling painted with locally made paints beneath concrete floors. Beneath wooden floor or roof framing tanguile or lauan plywood, painted with locally made paints.
3.
DOORS a. b. Exterior Tanguile, lauan or its equivalent ordinary finished panel. Interior Tanguile, lauan plywood flush type.
4.
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WINDOWS
a. b. c. 5.
For type I, II, and II-A buildings, simple design steel glass with iron grills. For type III-B, III-C and III-D wood glass. For type II-E and III-E wood capiz.
FLOORING a. b. c. On fill and slab floor cement finish. For type II down to type III-B kiln dried tanguile or lauan. Other type sun dried.
6. 7.
ELECTRICAL and PLUMBING Philippine made materials and fixtures. TOILET and BATH same as above.
Waistcoating 1.50 meters high, locally manufactured white tiles. To let and bath for the first 60 sq.m. of floor area or for every two (2) bedrooms or more or less twelve (12) sq.m. each. The assessment levels to be applied to the appraisal of buildings and other structures shall be those as fixed in the graduated levels under section 8 (b) and for machineries par, (c) of the City of Manila Revenue Code.
LOURDES G. LADERAS City Assessor
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360
February 25, 2000
January 1, 2000
AN ORDINANCE AMENDING CERTAIN SECTIONS OF ORDINANCE NO. 7794, TAX ORDINANCE NO. 93-001 OTHERWISE KNOWN AS THE AMENDED REVENUE CODE OF THE CITY OF MANILA
Be it ordained by the City Council of Manila, That: ARTICLE I Title SECTION 1. Title. This Ordinance shall be known as the amended Revenue Code of the City of Manila. ARTICLE II Authority and Scope SECTION 2. Authority. This Ordinance is enacted in pursuit of Section 132, Chapter 1, Title One and Section 151, Article Three, Chapter 2, Title One, Book II of R.A. No. 7160, otherwise known as the Local Government Code of 1991.
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SECTION 3. Scope. This Ordinance shall govern the taxing and other revenue-raising powers of the City of Manila. ARTICLE III Definitions SECTION 4. a) Words and Phrases. When used in this Ordinance:
"Amusement" is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime or fun;
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b)
"Amusement Places" includes theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performances; b.1) "Sing-along and Restaurant" a liquor serving establishment where customers are entertained by the musical bands and laser/video equipment; where customers can sing and dance with their bring-in partner. "Music Lounge and Restaurant" an establishment serving food, liquor and beverages, equipped with laser disc and videokes all designated principally to entertain guests; where guest relation officers who provide musical accompaniment also act as song guider and food coordinator to the guests and their families.
b.2)
c) d)
"Business" means trade and commercial activity regularly engaged in as a means of livelihood or with a view to profit; "Banks and other financial institution" include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshop, money shops, insurance company, stock markets, stock brokers and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder: "Capital Investment" is the capital which a person employs in any undertaking or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; "Catering" the delivery or serving of food outside the place of business, regardless of time, quantity and occasion. "Charges" refer to pecuniary liability, as rents or fees against persons or property; "Contractor" includes persons, natural or juridical, not subject to professional tax under Section 11 of this ordinance, whose activity consists essentially of the sale of all kinds of services for a
e)
f) g) h)
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fee, regardless of whether or not the performance of the service calls for the exercise or use of the physical or mental faculties of such contractor or his employees. As used in this Section, the term "contractor" shall include arrastre proprietors or operators; barber shops, battery charging establishments proprietors or operators; beauty parlors, bookbinders, business agents cinematographic film owners, lessors and distributors, commercial brokers, demolition and salvage works, detective and watchman agencies, dockyards proprietors or operators, dress shops, dry cleaning or dyeing establishments, engraving establishment, funeral parlors, furniture shops proprietors or operators, general building, general engineering and specialty contractors, greasing and washing of motor vehicles, hatters, heavy equipment proprietors or operators, hotels, motels proprietors or operators, house and sign painters, immigration brokers, installations of water system and gas or electric light, heat or power; lithographers, lodging houses proprietors or operators, massage clinics or sauna, Turkish and Swedish baths, master plumbers, milliners, mine drilling apparatus proprietors or operators, parking lots proprietors or operators, photographic studios, planing or surfacing and re-cutting of lumber, plastic lamination, plating establishments, printers, publishers, except those engaged in publication or printing of any newspaper, magazine, review, or bulletin which appears at regular intervals at fix prices for subscription and sale and which is not devoted principally to the publication of advertisements; repair shops for the repair of any kind of mechanical or electrical devices, instruments, apparatus, sawmills under contract to saw or cut logs belonging to others; shoe repairing by machines or any mechanical contrivance; slenderizing and body building saloons and similar establishments, smelting plants, smiths, stevedoring, tailors shops, upholstering shops proprietors or operators, vulcanizing shops proprietors or operators, warehousing proprietors or operators. i) Corporation" includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participacion), associations and insurance companies but does not include general professional partnerships and joint venture or consortium formed for the purpose of undertaking construction
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projects or engaging in petroleum, coal, geothermal, and other energy operations pursuant to an operating consortium agreement under a service contract with the government. General Professional partnership are partnership formed by persons for the sole purpose of exercising their common professions, on part of the income of which is derived from engaging in any trade or business. The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of Philippines but engaged in trade and business within the Philippines: j) "Countryside and Barangay Business Enterprise" refers to any business entity, associations, or cooperative registered under the provisions of Republic Act Numbered Sixty eight hundred ten (R.A. No. 6810), otherwise known as "Magna Carta For Countryside and Barangay Business Enterprise (Kalakalan 20); "Dealer" means one whose business is to buy and sell merchandise, goods, and chattels as a merchant. He stands immediately between the producer or manufacturer and the consumer and depends for his profit not upon the labor he bestow upon his commodities but upon the skill and foresight with which he watches the market; "Fee" means a charge fixed by law or ordinance for the regulation or inspection of a business or activity; "Franchise" is a right privilege, effected with public interested which is conferred upon private persons or corporations, under such terms and conditions as the government and its political subdivisions may impose in the interest of public welfare, security and safety; "Gross Sales or Receipts" include the total amount of money or its equivalent representing the contract price, compensation or service fee, including the amount charged or materials with the services and deposits or advanced payments actually or constructively received during the taxable quarter for the services performed or to be performed for another excluding discounts if determinable at the time of sales, sales return, excise tax, and
k)
l) m)
n)
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value-added tax (VAT). o) "Manufacturer" includes every person who by physical or chemical processes, alters the exterior texture of form or inner substance of any raw material or manufactured or partially manufactured product in such manner as to prepare it for special use or uses to which it could not have been put in its original condition, or who by any such process alters the quality of any such raw or materials or manufactured or partially manufactured products so as to reduce it to marketable shape or prepare it for any of the use of industry, or by who any such process combines any such raw material or manufactured or partially manufactured products with other materials or products of the same or different kinds and in such manner that the finished product of such process or manufacture can be put to a special use or uses to which such raw material or manufactured or partially manufactured products in their original condition, could not have been put, and who in addition alters such raw materials or manufactured or partially manufactured products or combines the same to produce such finished product for the purpose of their sale or distribution to others and not for his own use or consumption; "Marginal Farmer or Fisherman" refers to an individual engaged in substance farming or fishing which shall be limited to the sale, barter or exchange of agricultural or marine products produce by himself and his immediate family; 1) "Motor Vehicle" means any vehicle propelled by any power other than muscular power using the public roads, but excluding road rollers, trolley cars, street-sweepers, sprinklers, lawn mowers, bulldozers, graders, forklifts, amphibian trucks, and cranes if not used on public roads vehicles which run only on rails or tracks, and tractors, trailers, and traction engines of all kinds used exclusively for agricultural purposes; "Municipal Waters includes not only streams, lakes and tidal waters within the City, not [DO1] being subject to private ownership and not compromised within the national parks, public forest, timber lands, forest reserves or fishery
p)
2)
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reserves, but also marine waters included between two lines drawn perpendicularly to the general coastline from points where the boundary lines of the city touch the sea at low tide and a third line parallel with the general coastline and fifteen (15) kilometers from it. Where two (2) municipalities are so situated on the opposite shores that there is less than fifteen (15) kilometers of marine waters between them, the third line shall be equally distant from opposite shores of the respective cities; 3) "Operator" includes the owner, manager, administrator, or any other person who operates or is responsible for the operation of a business establishment or undertaking; "Peddler" means any person who, either for himself or on commission, travels from place to place and sell his goods or offers to sell and deliver the same. Whether the peddler is a wholesale peddler or a retail peddler of a particular commodity shall be determined from the definition of wholesale dealer or retail dealer as provided in this Title; "Persons" means every natural or juridical being, susceptible of rights and obligations or of being the subject of legal relations; "Residents" refers to natural persons who have their habitual residence in the province, city or municipalities where they exercise their civil rights and fulfill their civil obligations, and to juridical persons in which the law or any other provision creating or recognizing them fixes their residence in particular province, city or municipality. In the absence of such law, juridical persons are residents of the province, city or municipality where they have their legal residence or principal place of business or where they conduct their principal business or occupation; "Retail" means sale where the purchase buys the commodity for his own consumption, irrespective of the quantity of the commodity sold; "Vessel" include every type of boat, craft, or other artificial contrivance used or capable of being, as means of transportation on
4)
5) 6)
7)
8)
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water; 9) "Wharfage" means a fee assessed against the cargo of a vessel in foreign or domestic trade based on quantity, weight, or measure received and/or discharged by vessel, and "Wholesale" means sale where the purchaser buys or imports the commodities for resale to persons other than the end regardless of the quantity of the transaction.
10)
SECTION 5. Scope of Taxing Authority. The provision of this Ordinance shall govern the exercise of the taxing and other revenue-raising powers of the City of Manila and its barangays.
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ARTICLE IV Taxes on Business SECTION 6. Accrual of Collections. Except as otherwise provided in this Ordinance, the taxes, fees, and charges levied by the City of Manila accrue to the City. SECTION 7. (a) Tax on the Transfer of Real Property Ownership.
There is hereby imposed tax on the sale, donation, barter, or on any other mode of transferring ownership or title of real property at the rate of seventy five percent (75%) of one percent (1%) of the total consideration involved in the acquisition of the property or of the fair market value in case the monetary consideration involved in the transfer is not substantial, whichever is higher. The sale, transfer, or other disposition of real property pursuant to R.A. No. 6657 shall be exempt from this tax. For this purpose the Register of Deeds of the City shall, before registering any deed, require the presentation of the evidence of the payment of this tax. The city shall likewise make the same requirement before canceling an old tax declaration an issuing a new one in place thereof. Notaries public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization.
b)
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It shall be the duty seller, donor, transferor, executor or administrator to pay the tax herein imposed within sixty (60) days from the date of the execution of the deed of from the date in the decedent's death. SECTION 8. Tax on the Business of Printing and Publication. There is hereby imposed a tax on the business of persons engaged in the printing and/or publication of books, card, posters, leaflets, handbills, certificates, receipts, pamphlets, and other similar nature and the gross receipts of newspapers and magazines derived purely from advertisement at the rate of seventy-five percent (75%) of one percent (1%) of the gross annual receipts for the preceding calendar years. In the case of a newly started business the tax shall be seven and half percent (7.5%) of one percent (1%) of the capital investment. In the succeeding calendar year, regardless of when the business started to operate, the tax shall be based on the gross receipts for the preceding calendar year, or any fraction thereof, as provided herein. The receipts from the printing and/or publishing of books or other reading materials prescribed by the Department of Education Culture and Sports as school text or references shall be exempt from the tax herein imposed. SECTION 9. Franchise Tax. Notwithstanding any exemption granted by any law or other special law, a tax on business enjoying a franchise, at any rate of seventy five percent (75%) of one percent (1%) of the gross annual receipts of the preceding calendar year based on the incoming receipt, or realized, within its territorial jurisdiction, is hereby imposed. SECTION 10. Tax on Sand, Gravel and Other Quarry Resources. There is hereby imposed tax of ten percent (10%) of the fair market value per cubic meter of ordinary stone, sand, gravel, earth and other quarry resources extracted from public lands or from the beds of seas, rivers, streams, creek and other public waters within the City. The permit to extract sand, gravel and other quarry resources shall be distributed as follows: 1) 2)
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City Sixty percent (60%) Barangay Forty percent (40%)

where the sand, gravel and other quarry resources are extracted. SECTION 11. a) Professional and Occupational Tax.
Imposition of Professional Tax. There is hereby imposed an annual professional tax on each person engaged in the exercise or practice of his profession requiring government examination at the rate of Three Hundred Pesos (P300.00). 1) Every person who has paid the corresponding professional tax shall be entitled to practice his profession in any part of the Philippines without being subjected to any other national or local tax, license, or fee for the practice of such profession, pursuant to Sec. 139(b) Chapter 2, Title One, Article One, BOOK II of R.A. No. 7160. Any individual or corporation employing a person subject to professional tax shall require payment by that person of the tax on his profession before employment and annually thereafter. The professional tax shall be payable annually on or before the thirty-first (31st) day of January. Any person first beginning to practice a profession after the month of January must, however, pay the full tax before engaging therein. A line of profession does not become exempt even if conducted with some other profession for which the tax has been paid, professionals exclusively employed in the government shall be exempt from the payment of this tax. Any person subject to professional tax shall write in deeds, receipts, prescriptions, reports, book of account, plans and designs, surveys and maps, as the case may be, the number of the official receipt issued to him.
2)
3)
4)
b)
Imposition of the Tax on Occupation There is hereby imposed an annual occupation tax on all persons engaged in the exercise of a calling occupation not requiring the passing of the government examination for the practice or exercise thereof, at the rate of one hundred twenty (P120.00).
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SECTION 12. a)
Amusement Tax.
The city hereby imposes an amusement tax to be collected from the proprietors, lessees, or operators of theaters, cinemas, concert halls, music lounges, sing-along, restaurants, circuses, boxing stadia, basque pelota ("jai-alai") courts, race tracks and other places of amusement at the rate of thirty percent (30%) of the gross receipts from admission fees. In the case of theaters or cinemas, the tax shall first be deducted and withheld by their proprietors, lessees, or operators and paid to the City Treasurer before the gross receipts are divided between said proprietors, lessees or operators and the distributors of the cinematographic films. The holding of operas, concerts, dramas, recitals, painting and art exhibition, flower shows, musical programs, literary and oratorical presentations, except pop, rock, or similar concerts shall be exempt from the payment of the tax herein imposed. Payment of Tax The tax shall be due and payable within the first twenty (20) days of the month next following that for which it is due by the proprietor or lessee or operator concerned. The tax shall be determined on the basis of a true and complete return of the amount of gross receipts derived from the preceding month. Penalties if the tax is not paid within the time fixed, the taxpayer shall be subjected to the surcharges, interest, and penalties prescribed by this Ordinance. In case of willful neglect to file return and pay the tax within the time required, or in case of fraudulent return is filed or a false return is willfully made, the taxpayers shall be subject to a charge of fifty percent (50%) of the correct amount of the tax due, in addition to the interest as penalties provide by the ordinance.
b)
c)
d)
e)
SECTION 13. Annual Fixed Tax for Every Delivery Truck or Van of Manufacturers or Producers, Wholesalers of, Dealers, or Retailers in, Certain Products. a)
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The City hereby imposes an annual fixed tax for every truck, van
or any vehicle used by manufacturers, producers, wholesalers. dealers or retailers in the delivery or distribution of distilled spirits, fermented liquors, soft drinks, cigars and cigarettes, and other products to sales outlets; or consumers, whether directly or indirectly, within the City in an amount not exceeding Eight Hundred Twenty-Fee (P825;00) Pesos.
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b)
The manufacturers, producers, wholesalers, dealers, and retailers referred to in the immediately foregoing paragraph shall be exempt from the tax on peddlers prescribed in this Ordinance.
SECTION 14. Tax on Manufacturers, Assemblers and other Processors. There is hereby imposed a graduated tax on manufacturers, assemblers, repackers, processors, brewers, distillers, rectifiers and compounders of liquors, distilled spirits, and wines or manufacturers of any article of commerce of whatever kind or nature, in accordance with the following schedule.
Annually Less than 10,000.00 P10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 300,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than 2,000,000.00 or more but less than 3,000,000.00 or more but less than 4,000,000.00 or more but less than 5,000,000.00 or more but less than 6,500,000.00 or more
Amount of Tax
Quarterly 75.00 103.25 141.50 206.50 300.00 375.00 562.50 750.00 1,032.75 1,305.00 1,850.00 2,726.75 3,993.00 5,065.75 7,722.25 10,004.00 12,498.75 14,994.25 17,340.00
300.00 15,000.00 413.00 20,000.00 564.00 30,000.00 826.00 40,000.00 1,200.00 50,000.00 1,500.00 75,000.00 2,250.00 100,000.00 3,000.00 150,000.00 4,131.00 200,000.00 5,220.00 300,000.00 7,401.00 500,000.90 10,907.00 750,000.00 15,972.00 1,000,000.00 20,263.00 2,000,000.00 30,889.00 3,000,000.00 40,016.00 4,000,000.00 49,995.00 5,000,000.00 59,977.00 6,500,000.00 69,360.00 at a rate not exceeding fifty six
371
and one fourth percent (56 1/4%) of one percent (1%)
SECTION 15. Tax on Wholesalers, Distributors, or Dealers. There is hereby imposed a graduated tax on wholesalers, distributors, or dealers in any article of commerce of whatever kind or nature in accordance with the following schedule.
With gross sales or receipts for the preceding calendar year in the amount of Amount of Tax
Annually Less than 1,000.00 P1,000.00 or more but less than 2,000.00 or more but less than 3,000.00 or more but less than 4,000.00 or more but less than 5,000.00 or more but less than 6,000.00 or more but less than 7,000.00 or more but less than 8,000.00 or more but less than 10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 300,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than 2,000,000.00 or more Quarterly 30.00 7.50 P2,000.00 60.00 15.00 3,000.00 90.00 22.50 4,000.00 120.00 30.00 5,000.00 150.00 37.50 6,000.00 180.00 45.00 7,000.00 210.00 52.50 8,000.00 240.00 60.00 10,000.0 300.000 75.00 15,000.0 413.000 103.25 20,000.00 522.00 130.50 30,000.00 654.00 163.50 40,000.00 873.00 218.25 50,000.00 1,262.00 315.00 75,000.00 1,893.00 473.25 100,000.00 2,524.00 631.00 150,000.00 3,614.00 903.50 200,000.00 4,705.00 1,176.25 300,000.00 6,544.00 1,636.00 500,000.00 9,204.00 2,301.00 750,000.00 13,805.00 3,451.25 1,000,000.00 18,407.00 4,601.75 2,000,000.00 25,150.00 6,287.50 at a rate not exceeding seventy five percent (75%) of one percent (1%)
SECTION 16. Tax on Essential Commodities. A percentage tax at the rate of one half () of the rates prescribed under Sections 14, 15, and 17 is hereby imposed on exporters, and on manufacturers, millers, producers, wholesalers,
distributors, dealers or retailers of essential commodities enumerated hereunder: (1) (2) Rice and corn; Wheat or cassava flour, meat, dairy products, locally manufactured, processed, or preserved food, sugar, salt and other agricultural, marine, and fresh water products, whether in their original state or not; Cooking oil and cooking gas; Laundry soap, detergents, and medicine; Agricultural implements, equipment and post harvest facilities, fertilizers, pesticides, insecticides, herbicides and other farm inputs, Poultry feeds and other animal feeds;: School suppliers; and Cement
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3) 4) 5)
(6) (7) (8)
SECTION 17. retailers
Tax on Retailers. A percentage tax is hereby imposed on
With gross sales or receipts for the preceding Calendar year in the amount Amount of Tax
Annually Over 50,000 but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 300,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 up to Over 2,000,000.00 up to 3,000,000.00
Quarterly 175,000.00 1,893.12 100,000.00 2,524.15 150,000.00 3,614.47 200,000.00 4,704.96 300,000.00 6,544.05 500,000.00 9,203.62 750,000.00 13,805.43 1,000,000.00 18,407.24 2,000,000.00 25,150.00 25,150 plus 1% in excess of 2,000,000.00 473.28 631.04 903.62 1,176.24 1,636.01 2,300.91 3,451.36 4,601.80 6,287.50
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Over 3,000,000.00 up to 5,000,000.00 Over 5,000,000.00
35,150.00 plus 75% of 1% in excess of 3,000,000.00 50,150.00 plus 45% of 1% in excess of 5,000,000.00
For gross receipts of sales of Fifty Thousand Pesos (50,000.00) or less, the Barangays, through an Ordinance, shall have the exclusive power to impose tax on retail stores, with fixed establishments, pursuant to Section 152 (a) of the Local Government Code. SECTION 18. Tax on Contractors. A percentage is hereby imposed on contractors and other independent contractors, in accordance with the following schedule:
Annually Less than 5,000.00 P5,000.00 or more but less than 10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 250,000.00 or more but less than 300,000.00 or more but less than 400,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than 2,000,000.00 or more
Amount of Tax
Quarterly
66.69 P10,000.00 143.48 15,000.00 233.78 20,000.00 351.18 30,000.00 569.20 40,000.00 787.28 50,000.00 1,090.68 75,000.00 1,721.53 100,000.00 2,524.15 150,000.00 3,786.23 200,000.00 5,048.31 250,000.00 6,827.20 300,000,00 8,607.41 400,000.00 11,476.54 500,000.00 15,000.00 750,000.00 17,916.38 1,000,000.00 20,649.83 2,000,000.00 27,441.91 at a rate of one percent (1%) in excess of 2,000,000.00
16.67 35.87 58.44 87.80 142.30 196.82 272.67 430.38 631.04 946.56 1,262.08 1,706.80 2,151.85 2,869.14 3,750.00 4,470.09 5,162.46 6,860.48
SECTION 19. Tax on Banks, Insurance Companies and Other Financial Institutions. A percentage tax is hereby imposed on banks and other financial institutions, at the rate of seventy-five percent (75%) of one percent (1%) on the gross
receipts of the preceding calendar year derived from the interests, commissions and discounts from lending activities, income from financing leasing, dividends, rentals from property and profit from exchange or sale of property, insurance premium. SECTION 20. Tax on Peddlers. A fixed tax is hereby imposed on peddlers engaged in the sale of any merchandise or article or commerce, at the rate of eighty-two pesos (P82.00) per peddler. Ex. Agents, special offer, etc. SECTION 21. Tax on Business Subject to the Excise, Value-Added or Percentage Taxes Under the NIRC. On any of the following businesses and articles of commerce subject to the excise, value-added or percentage taxes under the National Internal Revenue Code hereinafter to as NIRC, as amended, a tax of fifty percent (50%) of one percent (1%) per annum on the gross sales or receipts of the preceding calendar is hereby imposed: A) On persons who sell goods and services in the course of trade of business, and those who import goods whether for business or otherwise, as provided for in sections 100 to 103 of the NIRC as administered and determined by the Bureau of Internal Revenue pursuant to the pertinent provisions of the said code. On the gross receipts of keepers of garages, cars for rent or hire driven by the lessee, transportation contractors, persons who transport passengers or freight for hire, and common carriers land, air or water, except owners of bancas and owners of animal-drawn two-wheel vehicle.
IESTcD
B)
C)
On the amount paid on every overseas dispatch, message or conversation transmitted from the Philippines by telephone, telegraph, telewriter exchange, wireless and other communication equipment services, except amounts paid by the government, its political subdivisions or instrumentalities; diplomatic services; public international organizations or any of their agencies based in the Philippines; and news services. The tax shall be payable by the person paying for the services rendered and shall be paid to the person rendering the services who is required to collect and pay the tax within twenty (20) days after the end of each quarter.
Copyright 1994-2009
375
D)
Exciseable goods subject to VAT (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) Distilled spirits Wines Tobacco products (other than cigarettes, cigar and chewing tobacco) Tobacco specially prepared for chewing Fireworks Cinemtographic film Saccharine Coal and Coke Fermented liquor, brewer's wholesale price, excluding the ad valorem tax Automobiles, manufacturers or importers selling price Non-essential goods based on the wholesale price, net of excise tax and vat (a) Jewelry, whether real or imitation, pearls, precious and semi-precious stones and imitation thereof; goods made of, or ornamented, mounted or fitted with precious metals or imitation thereof or ivory (not including surgical and dental instruments. silver-plated wares, frames or mountings for spectacles of eyeglasses, and dental gold or gold alloys and other precious metals used in filling, mounting or fitting of teeth.) Perfumes and toilet waters. Yacht and other vessels intended for pleasure or sports.
(b) (c)
Copyright 1994-2009
(12) E)
Mineral products, based on actual market value of the annual gross output the time of removal
Excisable goods not subject to vat (1) (2) Naptha when used as raw material for production of petrochemical products Asphalt
SECTION 22. Tax on Storage of Flammable, Combustible or Explosive Substances. Every person or entity who operates and maintains storage facilities and depots, except gasoline dealers/stations used for the storage of flammable, combustible, or explosive substances within the City of Manila shall secure a yearly permit or certificate of inspection as to compliance with standard safety requirements and regulations from the Manila Health Departments and the City Engineer's Office in coordination with the City Fire Marshall and shall pay the following fixed tax on businesses hazardous and dangerous to life and limb, to be computed on the basis of the total volume or weight, as the case may be, on the substances which are stored in or used by the facilities or depots during the preceding calendar year. A. FLAMMABLE LIQUIDS: 1. With flash point at 20 degrees F or below such as gasoline and other carbon bisolphide, naptha, benzol, allodin and acetone:
Over 5 to 25 gals Over 25 to 50 gals Over 50 to 100 gals Over 100 to 500 gals Over 500 to 1,000 gals Over 1,000 to 1,500 gals Over 1,500 to 2,000 gals Over 2,000 to 2,500 gals Over 2,500 to 3,000 gals Over 3,000 to 3,500 gals Over 3,500 to 4,000 gals Over 4,000 to 8,000 gals Over 8,000 to 10,000gals Over 10,000 to 50,000 gals
11.25 30.00 60.00 120.00 180.00 240.00 300.00 360.00 480.00 600.00 720.00 900.00 1,200.00 1,800.00
377
Over 50,000 to 200,000 gals Over 200,000 to 500,000 gals Over 500,000 to 1,500,000 gals Over 1,500,000 to 2,000,000 gals IN EXCESS OF 2,000,000 gals.
2,700.00 3,600.00 4,800.00 6,000.00 6,000.00 plus 2,000.00/100 gals.
This foregoing impositions shall be considered an indispensable and integral component of business overhead and shall not be shifted forward to the consumers nor result to an increase in the pump price of gasoline. 2. With flash point at above 20 degrees F and below 70 degrees F such as alcohol, amyl acetate, tuluol, ethyl acetate:
Over 5 to 25 gals Over 25 to 50 gals Over 50 to 100 gals Over 100 to 500 gals Over 500 to 1,000 gals Over 1,000 to 5,000 gals Over 5,000 to 25,000 gals Over 25,000 to 50,000 gals Over 50,000 gals 22.50 30.00 45.00 75.00 120.00 300.00 600.00 1,200.00 1,500.00
3.
With flash point at above 70 degrees F up to 200 degrees F such as turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, cleansing solvent, polishing liquids:
Over 5 to 25 gals Over 25 to 50 gals Over 50 to 100 gals Over 100 to 1,000 gals Over 1,000 to 5,000 gals Over 5,000 to 10,000 gals Over 10,000 to 50,000 gals Over 50,000 to 100,000 gals Over 100,000 to 500,000 gals Over 500,000 to 900,000 gals Over 900,000 gals P11.25 18.00 30.00 75.00 150.00 300.00 450.00 750.00 1,200.00 2,250.00 3,000.00
4.
Copyright 1994-2009
With flash point at over 200 degrees F when subject to

spontaneous ignition or artificially heated to temperature equal to or higher than its flash point such as petroleum oil, crude oil, others:
Over 5 to 25 gals Over 25 to 50 gals Over 50 to 100 gals Over 100 to 500 gals Over 500 to 1,000 gals Over 1,000 to 20,000 gals Over 20,000 gals P11.25 18.00 30.00 75.00 150.00 300.00 450.00
B.
FLAMMABLE GASES: Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas, and other compressed gases:
Over 5 to 25 gals Over 25 to 100 gals Over 100 to 500 gals Over 500 to 2,000 gals Over 2,000 to 10,000 gals Over 10,000 to 50,000 gals Over 50,000 to 10,000 gals Over 100,000 gals P15.00 30.00 90.00 180.00 450.00 900.00 1,350.00 2,250.00
C.
COMBUSTIBLE SOLIDS: Acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquified petroleum gas, and other compressed gases: 1. Calcium Carbide:
Over 10 to 20 kgs Over 20 to 50 kgs Over 50 to 500 kgs Over 500 to 1,000 kgs Over 1,000 to 5,000 kgs Over 5,000 to 10,000 kgs Over 10,000 to 50,000 kgs Over 10,000 to 50,000 kgs P33.75 45.00 90.00 135.00 180.00 225.00 337.00 450.00
2.
Copyright 1994-2009
Prolyxin:
Over 10 to 50 kgs Over 50 to 200 kgs Over 200 to 500 kgs Over 500 to 1,000 kgs Over 1,000 to 3,000 kgs Over 3,000 to 10,000 kgs Over 10,000 kgs
P30.00 60.00 120.00 225.00 450.00 750.00 1,500.00
3.
Matches:
Over 25 to 100 kgs Over 100 to 500 kgs Over 500 to 1,000 kgs Over 1,000 to 5,000 kgs Over 5,000 kgs P30.00 150.00 300.00 600.00 1,200.00
4.
Nitrate, phosphorous, bromine, sodium, picric acid, and others with hazardous, explosive, corrosive, oxidizing or lachrymatory properties:
Over 5 to 25 kgs Over 25 to 100 kgs Over 100 to 500 kgs Over 500 to 1,000 kgs Over 1,000 to 5,000 kgs Over 5,000 kgs P30.00 45.00 112.00 225.00 337.00 450.00
5.
Shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum, and other similar combustible shaving and fine materials:
Over 9 to 100 cu.ft. Over 100 to 500 cu.ft. Over 500 to 1,000 cu.ft. Over 1,000 to 2,500 cu.ft. Over 2,500 cu.ft. P30.00 80.00 135.00 225.00 337.00
6.
Tar, resin, waxes, copra, rubber coal, bituminous coal, and similar combustible material:
Over 50 to 100 kgs Over 100 to 1,000 kgs Over 1,000 to 5,000 kgs Over 5,000 kgs 33.75 67.50 135.00 225.00
SECTION 23.
Copyright 1994-2009
Caterer's Tax. On gross receipts of proprietors and

operators of cafes, cafeterias, ice cream and other refreshment parlors, restaurants, soda fountains, carinderias for food caterers including clubs and caterers, an annual tax on the gross sales or receipts of the preceding calendar year is hereby imposed as follows, from 1) 2) 3) The sale of food, soft drinks or refreshment at one percent(1%); The sale of beer, wines, and other liquor at three percent (3%); and The sale of cigarettes and other tobacco products at three percent (3%).
"On newly established business a tax of one-half () of one percent (1%) of the capital investment is hereby imposed."
SECTION 24. Tax on Real Estate Developers, Dealers and Lessors. On real estate developers/dealers, lessors or sub-lessors of real estate including accessories, apartelles, pension inns, apartments, condominia, houses for lease, rooms and spaces for rent, a tax SEVENTY FIVE PERCENT (75%) OF ONE PERCENT (1%) per annum on the gross receipts for the preceding calendar year is hereby imposed. For newly started business, the initial tax shall be one-half () of one percent (1%) of the capital investment. SECTION 25. Tax on Privately-Owned and Semi-Privately-Owned Public Markets and Shopping Centers. There is hereby imposed a tax of TWO PERCENT (2%) on the gross receipts for the preceding calendar year on owners or operators of privately-owned and semi-privately-owned public markets and shopping centers. Provided, however, that they were granted a franchise. For newly started privately-owned public markets and shopping centers the tax shall be one-half () of one percent (1%) of the capital investments. SECTION 26. Occupancy Tax on Hotels; Lodging Houses. There is hereby imposed on all owners or operators of hotels, motels, pension houses, and lodging houses, a three percent (3%) tax on the gross receipts during the preceding calendar year derived from occupancy. SECTION 27. Tax on Race Tracks. A tax is hereby imposed on owners or operators of race tracks maintained and operated for the purpose of horse-racing and other races where bets are placed at seventy-five percent (75%) of one percent
(1%) of the gross receipts for the preceding calendar year; Provided, however, that the duly licensed off-track betting stations shall pay a tax of one percent (1%) of their gross income of the preceding calendar year; and twenty percent (20%) of one percent (1%) of the capital investment if newly established. An amusement tax on admission shall be collected pursuant to Section 12 of this Ordinance. SECTION 28. Tax on Basque Pelota Courts. There is hereby imposed a tax on the owner, operator or maintainer of basque pelota court, including the games of pala, raqueta, cestapunta, remonte, and mano, popularly known as jai alai, in which popular players participate, to make either direct bet or bets by means of a totalizer, as authorized by the law, at the rate of seventy five percent (75%) of one percent (1%) of the gross annual income for the preceding calendar year and one twentieth (1/20) of one percent (1%) of the capital investment if newly established. Off-fronton betting stations when duly licensed, shall pay tax of one percent (1%) of their gross income of the preceding calendar year and twenty percent (20%) of the one percent (1%) of the capital investment thereof, if newly established. An amusement tax on admission shall be collected pursuant to Section 12 of this Ordinance. SECTION 29. Tax on all Other Businesses. All other businesses not specifically taxable in the preceding sections of this Ordinance shall pay a tax of ONE PERCENT (1%) of their gross sales or receipts for the preceding calendar year. Newly started business under this section shall pay a tax of TWENTY PERCENT (20%) OF ONE PERCENT (1%) of the capital investment.' SECTION 30. Retirement of Business. A business subject to tax pursuant to the preceding sections shall, upon termination thereof, submit a sworn statement of its gross sales or receipts for the current year. If the tax paid during the year be less than the tax due on said gross sales receipts of the current year, the difference shall be paid before the business is considered officially retired. SECTION 31. a) Payment of Business Taxes.
The taxes imposed under Section 14 shall be payable for every separate or district establishment or place where business subject to tax is conducted and one line of business does not become exempt by being conducted with some other business, for which
Copyright 1994-2009
such tax has been paid. The tax on a business must be paid by the person conducting the same. b) In case where a person conducts or operates two or more businesses mention in Section 14 of this Ordinance which are subject to same rate of tax shall be computed on the combined total gross sales or receipts of the said two (2) or more related businesses. In cases where a person conducts or operates two (2) or more of the businesses mentioned in Section 14 of this Ordinance which are subject to different rates of tax, the gross sales or receipts of each business shall be separately reported for the purpose of computing the tax due from each business. ARTICLE V Fees and Charges SECTION 32. Imposition and Levy. The City hereby imposes reasonable fees and charges on business and occupation and on the practice of any profession or calling, commensurate with the cost of regulation, inspection and licensing before any person may engage in such business or occupation, or practice such profession or calling. A) Mayor's Permit Fee are hereby collected from individuals and corporation for the issuance of permit/s by the City Mayor or his duly authorized deputy or assistant in connection with an application to operate business, pursue an occupation or undertake an activity in the City of Manila.
1) Dealer in fermented liquors, distilled spirits and/or wines, except for wine houses/cellar which shall be based on capitalization: a.) b.) c.) d.) e.) f.) g.) h.)
Copyright 1994-2009
c)
Wholesale dealers of foreign liquors Retail dealers of foreign liquors Wholesale dealers of domestic liquors Retail dealers of domestic liquors Wholesale dealers of Vino liquors Retail dealers of Vino liquors Wholesale dealers of tuba, basi and/or tapuy Retail dealers of tuba, basi and/or tapuy
P2,000.00 1,000.00 1,500.00 700.00 400.00 200.00 400.00 200.00

383
i.) j.) 2)
Wholesale dealers of fermented liquors Retail dealers in of fermented liquors
1,000.00 700.00
Dealers in Tobacco: a.) b.) c.) d.) e.) Retail leaf Tobacco dealers Wholesale leaf tobacco dealers Retail tobacco dealers Wholesale Tobacco dealers Retail peddlers of tobacco 300.00 500.00 200.00 500.00 75.00
3)
Owners or operators of amusement places/devices: a.) b.) Night clubs/day clubs Supper clubs, cocktail lounges, bars, disco houses, beer gardens, and other similar establishments Cabarets, dance halls, or dancing pavilions Social clubs/voluntary associations or organizations Skating rinks Bath houses, resorts and the like, per establishment Stem baths, sauna baths, and the like, per establishments Billiard halls, pool halls/table Bowling establishments Circuses, carnivals, fun houses and the like Merry-go-rounds, roller coasters, ferries wheels, swings, shooting galleries, or similar contrivances and side shows booths per contrivance or booth Theaters and cinema houses Air-conditioned Non-air conditioned Itinerants operators-per day Boxing stadia, auditoriums, gymnasia, concert halls, or similar halls or establishments Race tracks establishments Pelota/tennis squash courts, per court Jai-alai and/or coliseum establishments Off-track or off-fronton betting stations, per device Amusement devices, per device
10,000.00
c.) d.) e) f.) g.) h.) i.) j.) k.)
8,000.00 1,500.00 2,000.00 2,000.00 2,000.00 10,000.00 200.00 5,000.00 5,000.00
200.00 6,000.00 3,000.00 150.00 6,000.00 6,000.00 200.00 6,000.00 2,000.00 100.00
384
l.)
m.) n.) o.) p.) q.) r.)

Copyright 1994-2009
s.) 4.
Music lounges and sing-along restaurants
4,000.00
Financial institutions and/or lending institutions (pawnshops, banks, insurance companies, savings and loans associations, financial and/or lending investor) per establishments: Main office Per branch Money shops per establishments 6,000.00 3,000.00 2,000.00 3,000.00
5) 6)
Dealers in securities, including foreign exchange dealers Educational life plan/memorial plan: Principal office Per branch/agency
3,000.00 1,500.00 4,000.00 3,000.00 1,000.00 1,000.00 2,000.00 2,000.00 6,000.00 2,000.00 5,000.00
7) 8) 9) 10) 11) 12) 13) 14) 15) 16)
Subdivision operators Private cemeteries/memorial parks Boarding houses/lodging houses Dancing houses/judo karate schools/driving schools/reading/EDP, etc. Nursery, vocational and other schools not regulated by the DECS Driving Range Golf links Mini-golf links Polo grounds Private detectives/security agencies: Principal office For every locality where security guards are posted
2,000.00 1,000.00
17)
On delivery trucks or vans to be paid by the manufacturer, producers of the dealers in any Product regardless of the number of trucks or vans For maintaining window/display office Promoters, sponsors or talent scouts
400.00 500.00 2,000.00

385
18) 19)
Copyright 1994-2009
20)
For holding stage shows or floor fashion shows payable by the operator 2,000.00
21)
For maintaining an office, such as liaison office, administrative office of professionals or similar with an area as follows: 400 sq. or more 300 sq. or more but less than 400 sq.m. 200 sq. or more but less than 300 sq.m. 100 sq.m. or more but less than 200 sq.m. 50 sq.m. or more but less than 100 sq.m. less than 50 sq.m. 2,000.00 1,800.00 1,600.00 1,400.00 1,200.00 1,000.00
22)
For operating private warehouse or bodega of wholesalers, retailers, importers, and exporters, except those whose business are duly licensed in the localities where such bodegas are located 2,000.00 Cold Storage Refrigerating Cases Lumberyards Car exchange on consignment basis Storage and sale of flammable or explosive substance a. Storage of gasoline, diesel fuel, kerosene and similar products: a.1 a.2 a.3 a.4 a.5 b. c. d. less than 100 gallons over 100 less than 200 over 200 less than 1000 over 1000 less than 5000 over 5000 less than 50,000 300.00 350.00 450.00 500.00 750.00 750.00 450.00 1,000.00 500.00 2,000.00 3,000.00
23) 24) 25) 26) 27)
Storage and cinematographic films Storage of celluloid Storage of calcium carbide d.1 d.2 d.3 less than 50 cases 50 to 99 cases 100 cases or more
300.00 450.00 500.00

386
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e.
Storage of tar, resins and similar materials e.1 e.2 e.3 e.4 less than 1,000 kilos 1,000 to 3,000 kilos 3,001 to 5,000 kilos over 5,000 kilos 300.00 450.00 500.00 720.00
f.
Storage of coal deposits f.1 below 100 tons f.2 over 100 tons Storage of combustible, flammable substances or explosive substances not mentioned above, not exceeding 1,000 kilos or its equivalent 300.00 500.00
g.
28) 29.a)
Peddlers, except peddlers of tobacco and liquors
300.00
b)
Signboards, billboards, wood and plastic signs, panaflex, ordinary neon lights, and other forms of ordinary advertisement 100.00/sq.ft./annum Lazer light, digital blackboard, mechanical billboard, halogen, balloon, political billboard, computer outdoor advertisement and other hi-tech advertisements that requires electrical equipment 200.00/sq.ft/annum Any company that shall donate a street namesign that is lighted and/or with digital temperature and with power of the day and night advertisement shall be exempted, provided that such advertisement/s would be as big as they are covered by the services that they rendered to the City as to the name of the street, and time of the day and/or night. Cinema billboards per movie Film shooting on location, per day Gun clubs Judo-karate clubs 100.00/sq.ft. 3,000.00 200.00 1,000.00
c)
d) 30) 31) 32) 33)
All other business not specifically mentioned with capital investments as follows: Less than 2,000.00 100.00
387
Copyright 1994-2009
2,000.00 or more but less than 10,000 10,000 or more but less than 50,000 50,000 or more but less than 100,000 100,000 or more but less than 200,000 200,000 or more but less than 300,000 300,000 or more but less than 400,000 400,000 or more but less than 500,000 500,000 or more but less than 600,000 600,000 or more but less than 700,000 700,000 or more but less than 800,000 800,000 or more but less than 900,000 900,000 or more but less than 1,000,000 1,000,000 or more but less than 10,000,000 Over 10,000,000 33.A) 1st class restaurant liquor 33.b) 2nd class restaurant liquor 33.c) 1st class hotel liquor 33.d) 2nd class hotel liquor
200.00 300.00 450.00 750.00 1,050.00 1,200.00 1,250.00 1,500.00 1,650.00 1,800.00 1,950.00 2,100.00 3,000.00 5,00.00 6,000.00 4,000.00 6,000.00 4,000.00
Provided that no permit or license shall be issued for the business of 1st and 2nd class restaurant liquor without the principal business of restaurant. 34) Catering a) Restaurant, fastfoods, hamburger outlets and other eateries with other branches, shall be treated individually, and separately and permit issued to a particular branch cannot be used by another branch Additional permit fee shall be paid to the Office of the City Treasurer upon application or renewal of the business license.
b)
35)
Special Permit for holding:

a) Circus of menagerie parade, other parades using banners, floats or musical instruments, except civil, military or religious parades, per day, including set-up Benefit ball/dance, per day
1,000.00 500.00
388
b)
Copyright 1994-2009
c)
Street parties, requiring the closure of major streets and rerouting, per day
2,000.00
36)
All occupations or callings subject to periodic inspection, surveillance and/or regulations by the City Mayor like animal trainer, auctioneer, barber, bartender, beautician, bondsman, butcher, caddy (golf), chambermaids, rigdriver (cochero), cook, counter girl, criminologist, electrician, embroiderer, club/floor manager, food checker, forensic expert, hair stylist, handwriting expert, hospital attendant, lifeguard, machinist, make-up artist, manicurist, masseur attendant, mechanic, photographer (itinerant), private ballistic expert, sales agent, sales lady, shoe cobbler, tailor or master cutter, taxi-dancer, teller and/or cashier except those employed by the bank or similar financial and investment institution, usher, waiter and other occupations or calling of the same or similar category 100.00 Night parking (sticker) for using street, side walk or public place or in front of their houses and places of business as a private garage or parking space:
a) b) c) For cars or jeepneys, per quarter For buses and trucks For containerized vans/trailers, per day or fraction thereof 247.50 330.00 20.00
37)
Each barangay shall assist the city government in ensuring compliance by owning residents with the night parking regulation and shall correspondingly receive a THIRTY PERCENT (30%) share of the fees collected from its area of jurisdiction. 38) In case of application to operate or maintain business other than occupation and practice of any profession or calling, a fee of ONE THOUSAND PESOS (P1,000.00) shall be collected as cost of inspection, if the total amount of taxes, fees, and charges due is less than ONE THOUSAND PESOS (P1,000.00), or the business declared no sales or failed to operate for whatever reason, which should be duly certified by the Barangay Chairman.
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Copyright 1994-2009
389
B)
SERVICE CHARGES 1) Garbage Services Charges
Rate of Charges Except as otherwise provided herein, garbage service charges shall be collected quarterly from every person (natural or juridical) engaged in business, profession, or occupation or any undertaking in the City of Manila, in accordance with the following schedule:
Rate per Quarter A. Aircraft and Watercraft Companies 1. 2. B. Main Office For every branch office P3,000.00 1,500.00
Amusement Places 1. Amusement centers and establishments with coin operated machines, appliances, amusement rides and shooting galleries, side show booths and other similar establishments with contrivances for the amusement of customer/per contrivance Billiard and/or pool halls/per table Bowling establishments: a. b. 4. 5. 6. 7. 8. 9. Automatic/per lane Non-automatic/per lane 90.00 45.00 4,500.00 375.00 900.00 900.00 90.00
50.00 45.00/quarter
2. 3.
Casinos Circuses, carnivals, arcade and the like Cockpits and/or Tupada Golf links and/or ranges Gymnasiums, fitness clubs and the like Membership clubs, associations or organizations: a. Serving foods, drinks and lodging facilities
900.00
390
Copyright 1994-2009
b. 10.
Serving foods and drinks without lodging facilities 450.00
Night/Day clubs, discos and other similar establishments: a. b. c. d. e. f. Night Clubs Day Clubs Cocktail lounges or bars, beer gardens and discos Cabarets/dance halls Music Lounge Sing-along Restaurants 900.00 450.00 450.00 450.00 450.00 450.00 900.00 300.00 300.00 45.00 150.00 450.00
11.
Race tracks, Jail Alai fronton, coliseum or similar establishments For every off-track and/or off-fronton betting centers
12. 13. 14. 15. 16.
Commercial swimming pools Sauna baths and massage clinics/per cubicle Skating Rink Stadium, sport complexes Theaters or cinema houses with seating capacity of: a. b. c. more than 2,000 persons 500 to 2,000 persons Less than 500 persons
2,500.00 1,500.00 500.00 45.00
17. C.
Pelota courts, tennis courts and others of similar nature
Electric and Power Companies 1. 2. Main office and/or each power plant Every branch office thereof 5,000.00 2,000.00
D.
Financial Institutions 1. Banks a. Commercial banks (main office) Every branch office thereof 1,500.00 700.00
Copyright 1994-2009
391
b. 2.
Saving Banks (main office) Every branch office thereof
700.00 150.00
Savings and Loan Association, Insurance companies, Pawnshops a. b. Main Office Every branch office thereof 700.00 300.00
3.
Financial and/or lending investors establishments, money shops: a. b. Main Office Every branch office thereof Authorized dealers in Foreign currencies and stock brokers 700.00 300.00 500.00
E.
Gasoline Services and Filling Stations: 1. 2. 3. 4. Having an area of 1,500 sq.m. or more Having an area of more than 1,000 sq.m. but less than 1,5000 sq.m. Having an area 1,000 sq.m. or less Curb pumps and filling stations 450.00 350.00 300.00 250.00
F.
Private Hospitals and Medical Clinics with Bed Capacity for: 1. 2. 3. 4. 5. 6. 7. 8. more than 500 persons 310 to 500 persons 151 to 300 persons 101 to 150 persons 76 to 100 persons 51 to 75 persons 25 to 50 persons less than 25 persons Animal hospitals and others 1,800.00 1,630.00 1,440.00 1,080.00 900.00 630.00 450.00 180.00 180.00
G.
Hotels, Motels, Apartelles, Pension Inns, Drive Inns, Boarding Houses, Lodging Houses, Dormitories, Dwellings And Other Spaces for Lease of Rent: Hotels: Five star/per room: 1. 2. single bed double bed
1. a.
Rate per Quarter
40.00 60.00
392
Copyright 1994-2009
3. b.
suite
75.00
Four star/per room: 1. 2. 3. single bed double bed suite 30.00 45.00 60.00
c.
Three star/per room: 1. 2. 3. single bed double bed suite 25.00 35.00 45.00 40.00
2. 3. a.
Motels, and Drive-Inns/per room Hotels, apartelles, pension inns: With air-conditioner/per room: 1. 2. single bed double bed
25.00 30.00
b.
Without air-conditioner/per room: 1. 2. 4. single bed double bed 20.00 25.00 15.00
Boarding houses, lodging houses, dormitories, bed spaces (bed capacity) per bed
H.
Institution of learning: 1. Private universities, colleges, schools and educational or vocational institutions based on total semestral enrollments as follows: a. b. c. d. e. f. g. h. 50,000 students or more 2,700.00 30,000 or more but less than 50,000 students 2,475.00 20,000 or more but less than 30,000 students 2,250.00 10,000 or more but less than 20,000 students 2,025.00 5,000 or more but less than 10,000 students 1,800.00 1,000 or more but less than 5,000 students 900.00 300 or more but less than 1,000 students 450.00 below 300 students 180.00
I.
Liquefied Petroleum Gas Dealer: 1. 2. Marketer Dealer

500.00 250.00
393
Copyright 1994-2009
J. 1.
Market Stallholders Public Markets a. b. For each stall with 100 or more stallholders For each stall with less than 100 stallholders 50.00 40.00
2. a.
Private Markets Each stall 50.00
Stallholders with more than five (5) square meters and/or rendering special services, such as: pawnshops, appliances stores, and other similar establishments, shall be excluded under the term stallholders and levied garbage services changes, in accordance with the pertinent provisions herein.
K. 1. Media Facilities: Newspapers, books or magazines publications: a. b. c. 2. 3. L. 1. 2. M. Daily newspaper Weekly magazines Books and other magazine publications 500.00 300.00 150.00 300.00 500.00
Radio stations T.V. Stations
Telegraph, Teletype, Cable and Wireless Communications Companies, etc: Main Office Every branch/station thereof 1,000.00 500.00
Telephone Companies: 1. 2. Main Office Every branch/station thereof 5,000.00 2,000.00
N. 1. 2. 3. 4. 5.
Terminal Garage for Bus, Taxi and other Public Utility Vehicles, Except those used for Home Garage: With an area of 1,000 sq.m. or more 1,000.00 With an area of 700 or more but less than 1,000 sq.m. 800.00 With an area of 500 or more but less than 700 sq.m. 600.00 With an area of 300 or more but less than 500 sq. m. 400.00 With an area less than 300 sq.m. 250.00
Copyright 1994-2009
394
O. P. Q. R. S. 1. a.
Peddlers, Ambulant Vendors, Except Delivery Van or Trucks
20.00/sq.m/day 300.00 200.00 500.00
Administration offices, Display Offices and/or Offices of professions Film shooting per day Private Warehouse or Bodega
All other businesses and service agencies not specifically mentioned above: Manufacturers, producers and processors: Factory with an aggregate area of 1000 sq.m. or more 500 or more but less than 1,000 sq.m. 200 or more but less than 500 sq.m. 100 or more but less than 200 sq.m. 50 or more but less than 100 sq.m. 25 or more but less than 50 sq.m. less than 25 sq.m. 3,000.00 2,000.00 1,800.00 1,400.00 1,000.00 500.00 300.00
b.
Principal/Branch Sales Office with an aggregate area of: Factory is Within same Outside the Locality Locality Per Quarter
1,000 sq.m. or more 500 or more but less than 1,000 sq.m. 200 or more but less than 500 sq.m. 100 or more but less than 200 sq.m. 50 or more but less than 100 sq.m. 25 or more but less than 50 sq.m. less than 25 sq.m. 2. 3. Exporters/Importers
P1,200.00 950.00 600.00 500.00 300.00 150.00 100.00
P1,500.00 1,200.00 900.00 700.00 500.00 300.00 250.00 750.00/quarter
Brewers, Distillers, Compounders and Public Eating Places with an aggregate area of: Per Quarter
Copyright 1994-2009
395
1,000 sq.m. or more 500 or more but less than 1,000 sq.m. 200 or more but less than 500 sq.m. 100 or more but less than 200 sq.m. 50 or more but less than 100 sq.m. 25 or more but less than 50 sq.m. less than 25 sq.m. Carinderia 4.
P3,500.00 2,500.00 1,800.00 1,400.00 1,000.00 600.00 300.00 150.00
Owners or Operators of Business Establishments Rendering Services: a. Business offices of general contractors (Building Specialty Engineering); manpower service/employment agencies, private detective agencies with an aggregate area of: P2,500.00 1,650.00 1,200.00 750.00 500.00 300.00 200.00
1,000 sq.m. or more 500 or more but less than 1,000 sq.m. 200 or more but less than 500 sq.m. 100 or more but less than 200 sq.m. 50 or more but less than 100 sq.m. 25 or more but less than 50 sq.m. less than 25 sq.m. b.
Other contractors/business establishments engaged in rendering services, printers and publishers with an aggregate area of: P1,687.50 1,125.00 825.00 600.00 375.00 150.00 45.00
1,000 sq.m. or more 500 or more but less than 1,000 sq.m. 200 or more but less than 500 sq.m. 100 or more but less than 200 sq.m. 50 or more but less than 100 sq.m. 25 or more but less than 50 sq.m. less than 25 sq.m. 5.
Independent Wholesalers, Dealers, Distributors, Repackers and Retailers with an aggregate area of: P3,000.00 2,100.00 1,550.00 1,100.00 600.00 450.00 100.00
396
1,000 sq.m. or more 500 or more but less than 1,000 sq.m. 200 or more but less than 500 sq.m. 100 or more but less than 200 sq.m. 50 or more but less than 100 sq.m. 25 or more but less than 50 sq.m. less than 25 sq.m.
Garbage Service Charges for Multiple Business Where two or more kinds of business subject to garbage charges are conducted in the same place or establishment by the same owner or operator, the charge to be collected shall be that of the business which has the highest rate, plus twenty five percent (25%) thereof. Manufacturers, producers maintaining or operating principal offices, factories and/or sales offices in the same premises For purposes of collection of the garbage service charges under schedule S-1, manufacturers or producers maintaining their factory and principal or sales offices in the same premises shall pay the garbage charges based on the total aggregate area of such business premises at rate prescribed at under schedule S(1-a) hereof. Newly established business In the case of a newly started business, the applicable garbage service charge shall be computed proportionately to the quarterly charge. 2) Cemetery Charges
Rate of Charges Cemetery Charges shall imposed at rates hereunder enumerated:

Services RATE 1. Permit to make major repairs on: a. b. 2. 3. Monuments or markers Grave, tombs (tank) P150.00 150.00 50.00
Permit for every embalmed cadaver registered Permit for every embalmed cadaver used for scientific study of students from medical and dental schools Permit for cadaver disposition, etc. a. b. c. d. e. f. Entrance from another municipality Transfer for another municipality Cremation Exhumation Burial Cemetery fee
1,000.00
4.
150.00 150.00 150.00' 100.00 100.00 100.00

397
Copyright 1994-2009
g. 5. 6.
Disinterment
250.00 1,000.00
For the lease of each niche at any of the city cemeteries for a five-year period without renewal For each burial permit for transportation remains, bones and ashes from Manila to other foreign countries and vice versa, from foreign to Manila Rental for a standard grave per annum for five; years without renewal For lease of each multi-storey niches for five (5) years; renewable only for another five years after payment has been made advance and no more renewal after ten years For the perpetual lease of each bone (one single deceased) to be deposited at the bone crypt at the memorial circle at the Manila North Cemetery Verification
1,000.00 200.00
7. 8.
5,000.00
9.
1,500.00
10.
Disposition of proceeds All proceeds or revenue realized therefrom shall be use solely for the services, improvements and maintenance of the cemetery or cemeteries from which said revenue or proceeds were derived. 3) Hospital Charges
Rate of charges The hospital charges provided under Executive Order No. 12, Series of 1987 of the City of the Manila are hereby imposed, as follows:
3.1 Room Charges a. b. 3.2 Pay Ward Service Ward 70.00/day FREE
Operating Room Fees a. b. Major Operations Minor Operations 250.00 60.00
(Note: Medicines and Supplies not included in Fee) 3.3 Nursery Fees 15.00/day
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398
3.4
Hematology Tests CBC RBC WBC and Differential Hematocrit and Hemoglobin CT-BT Reticulocyte Count Malarial Smear Blood Typing Cross Matching VDRL Widal Test Pregnancy Test 20.00 5.00 3.00 15.00 5.00 15.00 20.00 20.00 20.00 40.00 80.00 20.00
3.5
Clinical Microscopy Examinations Routine Stool Exam Routine Urinalysis Test for Occult Blood Addis Count Sperm Count Albumin Determination 10.00 10.00 10.00 20.00 20.00 20.00
3.6
Clinical Chemistry Test Fasting Blood Sugar or Random Sugar Bilirubin Test Total Protein-A/G Ratio Uric Acid Blood Urea Nitrogen Serum Glutamic Oxalo Transaminase Creatinine Cholesterol Triglycerides Acid or Alkaline Phosphatase Cell Count and Differential-CSR or any fluid CFS Protein and Sugar 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 40.00 60.00
3.7
Bacteriology Culture and Sensitivity Acid Fast Stain Gram Stain 95.00 25.00 25.00
Copyright 1994-2009
KDH (Potassium Hydroxide Smear) 3.8 Hispathology Surgical Tissue Biopsy Specimen Papanicolau Stain Cell Block Frozen Section 3.9 X-ray Chest and Head Chest PA or Lateral Chest PA or Lateral Ribs (3 views) Skull (2 views) each additional film Orbits (3 views) Paranasal Sinuses (3) One view only Mastoids (3) Zygoma (3) Maxilla (3) Tempano Mandibular Joints (3) Mandible (3) Nasal Bones (2) 3.10 X-ray of Spines and Extremities Cervical Vertebra (4 views) Neck (2 views) Axis and Atlas (2) Thoracic vertebra (2 views) Additional views Lumbo Sacral Vertebra (2 views) Sacrum (2 views) Cocyx (2 views) Pelvis (AP only) Hip Joint, One side (2 views) Femur, Tibis, Humerous or Radio ulna (2 views) Hands, Feet, Knee and Ankle Finger or Toe 3.11 X-ray Abdomen
30.00
80.00 40.00 20.00 40.00 100.00
60.00 110.00 120.00 80.00 40.00 100.00 100.00 40.0.0 100.00 100.00 100.00 100.00 100.00 80.00
100.00 60.00 60.00 110.00 60.00 110.00 60.00 60.00 70.00 100.00 100.00 80.00 50.00
400
KUB Supline and Upright Abdomen Intravenous Pyelography I.V.P. plus Urethrogram Crystogram Pelvimetry (2 views) Oral Gall Bladder Series I.V. Cholangiogram Operative Cholangiogram Tube Cholangiogram Chole G.I. Series Upper G.I. Series Barium Enema Bronchogram Myelogram Cerebral Anglogram, one side 3.12 Special Services Eletrocadiogram (ECG) Lumber Puncture Stomach Lavage Application, Strap Adhesive Application, Plaster Cast plus materials Dental Extraction (1 tooth) plus materials Dental Temporary Filling (per tooth) Dental Permanent Filling (per tooth) Dental Prophylaxis Cobalt Therapy, per exposure, - Pay - Service-Donation 3.13 Miscellaneous Fees Cord Dressing (per pack) Cotton Balls (per pack) Surgical Gauze (per pack) Eye Pad (per pack) Oxygen Used Energy for Electric Fan Energy for T.V. per day Medical Certificate Ambulance Fee, in Manila
70.00 100.00 300.00 400.00 150.00 150.00 150.00 250.00 200.00 150.00 400.00 300.00 300.00 200.00 200.00 200.00
0.00 20.00 20.00 20.00 20.00 15.00 20.00 30.00 20.00 20.00 10.00
5.00 4.00 10.00 4.00 10.00/hour 20.00 30.00 10.00 100.00

401
Ambulance Fee, in Metro Manila plus 5.00/km Suturing Cost of Materials
P100.00
(variable)
4)
Laboratory Examination Charges
Ordinance No. 7720, an ordinance prescribing a new schedule of fees for laboratory examination rendered by the Manila Health Department, enacted by the City Council of Manila on December 8, 1989 and approved by the City Mayor on January 2, 1990, is hereby adopted and made an integral part of this Ordinance, and the fees therein prescribed are hereby imposed at an increase of one hundred percent (100%). As enumerated hereunder:
Serological Test RATE 1. 2. 3. 4. 5. VDRL Widal Test Blood Typing RPR AIDS Test 60.00 100.00 50.00 60.00 240.00
Bio-Chemistry 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. 16. 17.

Copyright 1994-2009
Random Blood Sugar Fasting Blood Sugar Post Prandial Blood Sugar Glucose Tolerance Test Blood Uric Acid Blood Cholesterol Blood Urea Nitrogen Blood Creatinine Total Protein Albumin Globulin A/G Ratio Bilirubin I & II SGOT SGPT Triglyceride Icterus Index
CD Technologies Asia, Inc. Philippine Taxation 2008
P80.00 80.00 80.00 160.00 80.00 80.00 80.00 80.00 80.00 40.00 40.00 80.00 80.00 80.00 80.00 80.00 80.00
402
18. 19. 20. 21. 22.
Alkaline Phosphatase Potassium Sodium Calcium Chloride
120.00 80.00 80.00 80.00 80.00
Hematology 1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. CBC Hemoglobin Hematocrit RBC WBC Platelet Count ESR Bleeding Time Clotting Time Malaria Smear Seminal Analysis 60.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 20.00 40.00 60.00
Pregnancy 1. 2. Frog Test Chemical Test 40.00 140.00
Enteric & General Bacteriology 1. 2. 3. 4. 5. Culture Culture & Sensitivity Test Grams Staining Vaginal Smear Uretheral Smear 80.00 80.00 40.00 40.00 40.00
Cytology 1. Pap Smear 100.00
Diphtheria 1. Nose & Throat Swab for Diphtheria 40.00
T.B. Bacteriology 1. 2. Sputum for AFB Sputum Culture

40.00 80.00
403
Copyright 1994-2009
Urinalysis 1. 2. Routine Specific Gravity 20.00 20.00
Sanitary Bacteriology 1. Water Analysis 50.00
5)
City Government Employees Clinic
Physical Examination 1. 2. Service Fee Neuro-Psychiatric evaluation 30.00 50.00
Physical Examination 1. For first 500 words 2. and thereafter 3. for seal Requesting for true copies of Physical/Medical And Physical result For securing medical Clearance 20.00 50.00 50.00 50.00 100.00
6)
Division of Administration
Service Records and Certification Former Employees Present Employees 20.00 30.00
7)
a.
Public Health Laboratory

Clinical Microscopy Routine Urinalysis Routine Stool Examination Pregnancy Test Sperm Analysis 20.00 20.00 120.00 30.00
b.
Clinical Chemistry Fasting, Blood Sugar Creatinine Cholesterol Blood Urea Nitrogen 60.00 60.00 60.00 60.00
Copyright 1994-2009
Uric Acid Triglycerides SCOT (AST) SGPT (ALT) Total protein, A/G Ratio BIB2 Alkaline Phosphatase HDL-Chosterol "Human" TPPA (Confirmatory c. Hematology Complete Blood Count Platelet Count Hemoglobin Hematocrit Erythrocyte Sedimentation Rate Clotting Time Bleeding Time Malarial Smear Peripheral Smear Blood Typing White Blood Count d. Sanitary Water Analysis Private non-sampling points Refilling Station Food Analysis e. f. h. i. k. l. m.
Copyright 1994-2009
60.00 120.00 80.00 80.00 80.00 60.00 100.00 80.00 120.00
50.00 20.00 20.00 20.00 20.00 20.00 20.00 40.00 50.00 30.00 20.00
30.00 150.00 150.00 50.00 70.00 40.00 100.00 100.00 150.00 150.00
405
Diphtheria Culture Mycology Sputum Examination Bacteriology Culture HBS Antigen (for hepatitis) Particle Agglutination (for HIV)
n.
Rapid Plasma Reagin Test
80.00
8)
a.
Division of Planning and Coordination

Research fee Statistical research (change per request) Clinical Trials/studies (charge per trial) Securing health information (change per student) 20.00 100.00 20.00
9)
a.
Training Office
Student Affiliations Dental Students Dental Hygienist Medical technology (6 mos. Or above 60 hours) Nursing Students (50-80 hours) (30 49 hours) (10-29 hours) (01-09 hours) Midwifery (Lying-in Clinic) Midwifery (Community Work) Medical Secretary Practicum/Research Post-Graduate Intern Nutrition Clinical Instructor 250.00 250.00 1,200.00 120.00 80.00 60.00 40.00 100.00 50.00 50.00 50.00 100.00 50.00 100.00
10)
Crematorium, Morgue and Chapel Complex

Cremation Autopsy Rental of Chapel for Vigil Rental for conduct of mass Certification Autopsy Report 3,500.00 300.00 1,500.00 300.00 50.00 50.00
11)
On Diggings/Excavations and Restorations
Metropolitan Manila Authority Ordinance No. 2, Series of 1991, entitled, an ordinance governing road diggings/excavations and restorations in Metropolitan Manila and amending MMA Ordinance No. 82-01, is hereby adopted and made an integral part of this Ordinance and the charges and fees therein prescribed hereby
levied and imposed at an increase of one hundred percent (100%) over their present rates, as enumerated hereunder.
a) b) c) d) e) f) Restoration cost for the repair of earth/escombro roadways: per sq. m Restoration cost for the repair of gravel/macadam paved streets: per. sq. m Restoration cost for the repair of combination concrete crubs and cutter per liner meter Restoration cost for the repair of concrete sidewalks: per sq. m Restoration cost for the repair of asphalt paved street: per sq. m .Restoration cost for the repair d concrete paved street: per sq. m 43.00 190.00 400.00 480.00 520.00 780.00
C)
MARKET FEES 1) Definitions a) Ambulant, transient or itinerant vendors refers to a vendor or seller who does not permanently occupy a definite place in the market but one who comes either daily occasionally to sell his or her goods. Market premises refers to an open space in the compound, part of the market lot consisting of bare ground, not covered by the market days. Market rental fee refers to the fee paid to and collected by the City Treasurer for the privilege of using public market facilities. Market stalls refers to any allotted space or booth in the public market where merchandise of any kind is sold or offered for sale. Market section refers to a subdivision of a market, housing one class or group of allied goods, commodities or merchandise. Public market refers to any place, building or
b)
c)
d)
e)
f)
structure of any kind, designated as such by the Sangguniang Panlungsod, except public streets plazas, parks, and the like. g) Stallholder refers to the awardee of a definite space or spaces within a public market who pays rental thereon for the purpose of selling his goods commodities or services.
2)
Classification
For the purpose of this ordinance, government owned or operated public market in the city hereby classified into:
Class A those with an average monthly income of P60,000.00 or more during the preceding three months Class B those with an average monthly income of P30,000.00 or more but less than P60,000 during the preceding three months. Class C those with an average monthly income of less than P30,000.00 during the preceding three months.
Subsequent reclassification may be made on the basis of the preceding three (3) months collection, but not more than once a year. 3) Market Sections
For the purpose of this ordinance, the public markets of Manila shall be divided into the following sections: a) Fish section refers to the area where only fresh fish, clams, oysters, lobsters, shrimps, seaweed, and other sea foods or marine products shall be sold. Meat, pork and dressed chicken section refers to the area where only all kinds of meat and other meat products shall be provided that meat pork, and dressed chicken shall be separately displayed and properly labeled. Vegetable and fruit section refers to the area where only all kinds of vegetables, fruits, coconuts and root crops such
b)
c)
Copyright 1994-2009
as camote, cassava, gabi, and the like shall be sold. d) Dry goods and grocery section refers to the area where only textile, ready-made dresses and apparel, kitchenware and glassware, school and office supplies, novelties, and native products shall be sold. Eateries and cooked food section refers to the area where only all kinds of cooked/prepared food shall be sold. This includes refreshment parlors, cafeterias, and other selling delicacies. Groceries section refers to the area where only kinds of cakes, biscuits, pastries, crackers, butter, cheese, confections, canned or bottled foods, beverages, soft drinks, cigarettes, flour, oatmeal, ham, bacon, sugar, nuts, sauce, onions, garlic, potatoes, all kind of cereals, such as rice, corn, mongo, and the like, eggs, sausages, starch, smoke fish, dried fish, roll, feeds, soap, and other household and food products including firewood and charcoal shall be sold. Rice, corn and other cereal section refers to the area where purely rice, corn, and other cereals shall be sold. Poultry product section refers to the area where only live chicken, ducks, turkeys, other fowls and birds, suckling or piglets, and the like that shall be sold. Flower shop section refers to the area where only all kinds of garden accessories and implements or tools shall be sold. Cold storage service section refers to area where only refrigeration services shall be made available and sale of ice in whatever form shall be conducted. Miscellaneous section refers to area where any other business not classified herein shall be allowed.
e)
f1)
f2) g)
h)
i)
j)
The numbering, designation, or other forms of identifying the market

section shall be responsibility of the City Treasurer. 4) Imposition of fees There shall be collected the following market fees: 4.a) On stalls, per square meter per day or fraction thereof:
Rates Per Sq. Meter Per Day Class A a) b) c) d) e) f) g) h) i) j) Fish section Meat section Vegetable and fruit section Dry goods and grocery section Eatery and food section Rice, corn, other cereal, and/or dried/salted fish Poultry Flower shops Groceries General Merchandise glassware, chinaware, tableware and home appliances Special market not subject to any market fees but shall pay rental fees for occupancy thereof Class B Class C 7.50 7.50 5.00 5.00 5.00 5.00 6.70 5.00 3.00 6.70 6.70 4.20 4.00 4.00 4.00 5.00 4.00 2.35 5.00 5.00' 3.35 3.35 3.35 3.35 4.00 2.00 3.35
5.00
4.00
3.35
k)
7.50
6.70
5.00
Trucks or other conveyances, whether hired or not parked within the fifty (50) meter radius from the border of the market and disposing, discharging or advertising product/merchandise therein shall also pay the following:
Kind of Conveyances Jeep (regardless of load) Truck (regardless of load) Rate Per Entry P50.00 100.00
Provide, that for better located stalls, such as those front stalls facing the market periphery or streets and corner stalls, there shall be added to the above prescribed fees the following:
1) 2)
Copyright 1994-2009
Front corner stall Front stall

20% of the rates imposed 15% of the rates imposed

410
3)
Inside corner stalls
10% of the rates imposed
4.b)
On occupants of the market premises, not occupying stalls, per day or fraction thereof, per square meter or fraction P10.00 Fees for ambulant/transient vendors. Market fees for the occupancy market premises by ambulant/transient vendors shall be the same rates as those prescribed in the paragraph 4 hereof plus an additional fifty centavos(P0.50) per square meter per day of the space occupied or a fraction thereof which may be paid for by said vendors on a daily rate computed base on a thirty (30) day month factor. They shall be limited to the areas not earmarked and utilized for passage way and/or entrance to the market building. In case the vendor from whom an entrance fee was collected occupies any space with an area in excess of what he paid as entrance fee (those not mentioned are subject to the entrance fee). Duly licensed suppliers and distributors of good, commodities or general merchandise or permanent occupants of market stall, booths, tiendas, or other spaces as well as the same occupants when they bring in goods, commodities, or merchandise to replenish or augment their stock; shall not be considered as transient vendors required to pay the market fees herein authorized.
4.c)
5)
Time and Manner of Payment 5.a) For stalls The fee for the rental of market stalls shall be paid to the City Treasurer or his duly authorized representatives on a daily basis. In case of a new lease, the rental due for the month in which lease starts, shall be paid before occupancy of the stall. For occupancy of the market premises The fee shall be collected at the gate of the public market before the transient vendors are allowed to sell their
5.b)
Copyright 1994-2009
goods inside the market premises. 6) Issuance of Official Receipts and Cash Tickets The City Treasurer or his duly authorized representatives shall issue an Official Receipt as evidence of payment of rentals of fixed stalls. As cash tickets shall be issued to an occupant of the market premises or transient vendor and his name shall be written on the back thereof. The cash ticket shall pertain only to the person buying the same and shall be good only for the space of the market premises to which he is assigned. If a vendor disposes of his merchandise by wholesale to another vendor, the latter shall purchase new tickets if he sell the same merchandise, even if such sale is done in the same place occupied by the previous vendor. The cash tickets issued shall be torn in half, one-half to be given to the space occupant or vendor and other half to be retained by the market collector who shall deliver the same to the City Treasurer for counter-checking against his record of cash tickets issued by him for that day. 7) Surcharge for Late or Non-payment of Fees 7.a) The lessee of a stall, who fails to pay the monthly rental fee within the prescribed period shall pay a surcharge of twenty five percent (25%) of the total rent due. Failure to pay the rental fee for six (6) consecutive month shall cause automatic cancellation of the contract of lease of stall, without prejudice to suing the lessee for the unpaid rents at the expense of the lessee. The stall shall be declared vacant and subject to adjudication upon the recommendation of the Market Master and the Market Administrator. Any person occupying space in the market premises without first paying the fee imposed in this Article shall pay three times as much as the regular rate for the space occupied.
7.b)
Copyright 1994-2009
7.c) 8) 8.a) 8.b)
Any person occupying more space than what what he has paid for shall pay the regular rate for such space.
Adjudication of Stall Leased Period The contract of lease for a stall shall be a period of five (5) years, renewable upon its expiration, Notice of Vacancy. a notice of vacant or newly constructed stalls shall be made for a period of ten (10 days immediately preceding the date fixed for their award to qualified applicants to apprise the public of the fact that such fixed space is unoccupied and available for lease. Such notice shall be posted conspicuously on the unoccupied stall and the bulletin board of the market. The notice of vacancy shall be written on the cardboard, thick paper or any other suitable material and shall be in the following form: NOTICE
Notice is hereby given that stall no. ____ (or pavilion) no. ____ of the ____ market is vacant (or will be vacated) on ________ 19. Any person, 21 years of age or more-an is not legally incapacitated, desiring to lease this stall, shall file an application therefor on the prescribed form (copies may be obtained by the office of the City Treasurer) during office hours and before 12:00 o'clock noon of ______, 19__. In case there are more than one applicant, the award of the lease of the vacant stall shall be determined thru drawing of lots to be conducted on ________, 19 ____ at 12:00 o'clock noon at the Office of the City Treasurer by the market committee. This stall is found in the ______ section and is intended for the sale of ________. City Treasurer An application fee of ten pesos (P10.00) shall be collected from each applicant to cover the necessary expenses and any excess thereof shall form part of the general fund.
caHASI
8.c)
Copyright 1994-2009
Application for Lease

8.c.1) The application shall be under oath. It shall be submitted to the office of the City Mayor by the applicant either in person or through his/her attorney. 8.c.2) It shall be the duty of the City Mayor to keep a register book showing the names and addresses of all applicants for a stall, the number and description of the stall applied for, and the date and hour of the receipt by the Treasurer of each application. It shall be also the duty of the Mayor to acknowledge receipt of the application setting forth therein the time and date of receipt thereof. Application to Lease Market Stall/Booth His Honor The City Mayor Manila Sir : I hereby apply under the following contract for the lease of market stall/booth no. __ of the ______________ market. I am _____ of age _________ citizen, residing at ________________. Should be above-mentioned stall/booth be leased to me in accordance with rules and regulations; I promise to hold the same under the following conditions: 1. That while I am occupying or leasing this stall/booth (or these stalls/booths), I shall at all time have my picture and that of my helpers (or those of my helpers) conveniently framed and hang up conspicuously in the stall/booth. I shall keep the stall/booth (stalls/booths) at all time in good sanitary condition and comply strictly with all sanitary and market rules and regulations now existing or which may hereafter be promulgated. I shall pay the corresponding rent for the stall/booth (stalls/booths) or the fees for the stall/booth(stalls/booths) in the same manner prescribed by the existing ordinances.
2.
3.
Copyright 1994-2009
4. 5.
The business to be conducted in the stall/booth shall belong exclusively to me. In case I engage helpers, I shall nevertheless personally conduct my business and be present at the stall/booth. I shall promptly notify the market authorities of my absence, giving my reasons or reasons thereof. I shall not sell or transfer my privilege to the stall/booth or otherwise permit another person to conduct business therein. Any violation of my part on the part of my helpers of the foregoing conditions shall be sufficient cause for market authorities to cancel this contract. Very respectfully, _____________ Affiant
6. 7.
I, _______________, do hereby state that I am the person who signed the foregoing application; that I have read the same; and that the contents thereof are true to the best of my knowledge. Very respectfully, _____________ Affiant Tin: __________ I subscribed and sworn to before me in the City of Manila, Philippines, this ____ day of ________, 19___. Applicant affiant exhibiting to me his/her community tax no. _________ issued _______, 19_ at _____, Philippines. ____________ Official time 8.d) Applicants who are Filipino citizens shall have preference in the lease of public markets stalls. If on the last day set for filing applications, there is no application from a Filipino citizen, the posting of the notice of vacancy prescribed shall be repeated for another ten-day period. If after the expiration of that period there is still no Filipino applicant,
Copyright 1994-2009
the stall affected may be leased to any alien applicant who filed his application first. If there are several alien applicants, the adjudication of the stall shall be made thru drawing of the lots to be, conducted by the market committee.
EaHIDC
In case there is only one Filipino applicant, the stall applied for shall be adjudicated to him. If there are several Filipino applicants for the same stall, adjudication of the stall be made thru drawing of lots to be conducted by the market committee on the date and hour specified in the notice. The result in the drawing of lots shall be reported immediately by the committee to the City Treasurer concerned for appropriate action. 8.e) The successful applicant shall furnish the City Mayor two (2) copies of his/her picture immediately after the award of lease. It shall be the duty of the mayor to affix one (1) copy of the application and the other copy to the record card. Vacancy of Stall Before Expiration of the Lease If for any reason, a stall holder or lessee discontinues his business before his lease contract expires, such stall shall be considered vacant and its occupancy thereafter shall be disposed of in the manner herein prescribed. Partnership with stallholder A market stall holder who enters into business partnership with any party after he acquires the right to lease such stall have no authority to transfer to his partner or partners the right to occupy the stall. In case of death of any legal disability of such stall holder to continue his business, the surviving partners may be authorized to continue occupying the stall for a period not exceeding sixty (60) days within which to wind up the business of the partnership. If the surviving partner is qualified to occupy a stall the provisions hereof, and the spouse, parent, son, daughter or relative within the third degree by consanguinity or affinity of the deceased is not applying for the stall, he shall be given the preference to continue occupying the stall concerned if he or she applies
9.a)
9.b)
Copyright 1994-2009
for it. 9.c) Lessee to Personally Administer his Stall Any person who has been awarded the right to lease a market stall in accordance with the provision hereof, shall occupy, administer and be present personally at his stall or stalls. He may employs helpers who must be citizens of the Philippines including but not limited to his spouses, parents and children who are actually living with him and who are disqualified under the provisions hereof. The persons to be employed as helpers shall under no circumstances, be person with whom the stallholder has any commercial relation or transaction. Dummies; Sub-lease of Stalls In any case where the person registered to be the holder or lessee of a stall in the public market, is found not to be the person who is actually occupying the stall, the lease of such stall shall be cancelled. If upon investigation such stallholder shall be found to have sub-leased his stall to another person or to have connived with such person so that the latter may for any reason, be able to occupy the said stall.
9.d)
10)
Responsibility for Market Administration The City Mayor shall exercise direct and immediate supervision and control over the city public market and personnel thereof, including those duties concern the maintenance upkeep of the market and market premises, in accordance with the existing ordinances and other pertinent rules and regulations.
11)
Rules and Regulations 11.a) The peddling or sale outside the public market site or premises of foodstuffs, which easily deteriorate, like and meat, is hereby prohibited.
CSTDEH
11.b) No person shall utilize the public market or any part thereof, for residential purposes. 11.c) It shall be unlawful for any person to peddle, hawk, sell or
offer for sale or expose for sell, any article in passageway (pasillio) used by purchasers in the market premises. 11.d) It shall be unlawful for any person to resist, obstruct, annoy or impede any market employee or personnel in the performance of his duties; nor shall parents allow their children to play in or around their stalls or in the market premises. 11.e) It shall be unlawful for any person to drink, serve or dispense liquor or any intoxicating drinks within the premises of the public market. 11.f) No merchandise or article shall be sold, offered for sale or exposed for sale in the public market unless the same was legally acquired by the vendor or stallholder and that taxes of any kind due thereon had been paid. 11.g) It shall be unlawful for any lessee to remove, construct, electrical wiring, or water connection without prior permit from the market administrator and approved by the City Treasurer. 11.h) The City of Manila shall not be responsible to the occupants of stalls for any loss or damage caused by fire, theft, robbery, "force majeure" or any other cause. All articles or merchandise left in the public market during closure time shall be at risk of the stallholder or owner or owner thereof. 11.i) All articles abandoned in any public market building in violation of any provision of this Article or any regulations or rule on the management of the market shall be deemed a nuisance. It shall be the duty of the market administrator or his subordinates to take custody thereof. In case the articles are claimed within twenty-four (24) hours thereafter, they shall be returned to their original owners upon payment of actual expenses incurred in their safekeeping, unless they have so deteriorated as to constitute a menace to public health, in which case they shall be disposed of in the manner directed
by the Treasurer, who may also in is discretion, cause the criminal prosecution of the guilty party, or merely warn him against future violation. In case where the articles have not deteriorated and are not claimed within the time herein fixed, said articles shall be sold at public auction and the proceeds thereof, shall be disposed in accordance with law. D) MISCELLANEOUS FEE
Applicability Clause The assessment, collection and allocation of building permit fees, signboard permit fees, plumbing inspection and permit fees, sanitary inspection fees, electrical installation permit and inspection fees, mechanical installation and inspection, and such other levies as may be prescribed by the Department of Public Works, and Highways in the exercise of its regulatory powers over public and private buildings and structures as the National Building Code of the Philippines, shall be governed by such Code and the rules and regulations promulgated hereunder. D.1) Sanitary Inspection and Health Certificate Fees Sanitary Inspection Fee Every owner or operator of business, industrial, commercial, or agricultural establishments, accessoria, building or house for rent, shall secure sanitary certificate or permit for the purpose of supervision and enforcement of existing rules and regulations on sanitary and safety of the public, upon payment to the Office of the City Treasurer of an annual fee, in accordance with the following schedule:
a. Aircraft and water companies b. Financial Institutions, such as banks, pawnshops, money shops, insurance companies, dealers in securities and foreign exchange dealers; Main Office Every branch thereof c. Gasoline service/filling stations d. Private/Public Hospitals e. Medical and dental clinics and animal hospitals f. Dwellings and other spaces for lease or rent: 1. Hotels, motels, apartelles, pension inns, drive inns: P1,000.00
600.00 400.00 1,000.00 1,600.00 300.00
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419
With more than 150 rooms With 100 to 149 rooms With 50 to 99 rooms With 25 to 49 rooms: With less than 25 rooms 2. 3. 4. Apartments/per door (Accessorias)or houses for rent
1,600.00 1,200.00 800.00 400.00 300.00 80.00 80.00
Dormitories, lodging or boarding houses, with accommodation for: More than 40 boarders or lodgers 15 to 39 boarders or lodgers Less the 15 boarders or lodgers 1,000.00 600.00 400.00 100.00
5. g. h. i. j. k. l. m. n.
Condominium/per unit
Institution for learning 1,200.00 Media facilities 400.00 Telegraph, teletype, cable and communication companies 200.00 Telephone/electric and power companies: Main Office 800.00 Administration offices, Display offices, and/or offices of professionals 200.00 Peddler 60.00 Lending Investors 200.00 All other businesses, industrial, commercial agricultural establishments not specifically mentioned above: With an area of more than 1,000 sq.m 500 or more but less than 1,000 sq. m/ 200 or more but less than 500 sq.m 100 or more but less than 200 sq.m 50 or more but less than 100 sq.m 25 or more but less than 50 sq.m less than 25 sq.m 1,600.00 1,200.00 800.00 600.00 400.00 120.00 120.00 200.00
o.
Water Potability Test for Private Corporation
In case an individual, partnership or a corporation conducts or operates two or more business in one place or establishment, the sanitary inspection permit fee shall be imposed on the business with the highest rate. Health Certificate Fee Every person required by existing laws and regulations to secure health certificates from the of Office of the City Health Office
shall pay an annual fee of one hundred (100) pesos. Time of Payment The sanitary inspection and health certificate fees herein prescribed shall be paid at the Office of the City treasurer concerned before any business or occupation may be lawfully begun or pursued and upon renewal the same, every year thereafter, within the first twenty (20) days of January. Annual Inspection of Premises Fee Except as otherwise provided, the Local Health Officer or duly authorized representative shall conduct an annual inspection of all houses, accessorias or buildings for rent as soon as circumstances require and all business establishments (commercial, industrial, agricultural) in order to determine their adequacy of ventilation, property of habitation and general sanitary conditions pursuant to existing laws, rules and regulations. Sanitary permit shall be issued to the owner by the Local Health Officer or his duly authorized representative after such inspection was conducted and found to be sanitary. Contents of Sanitary Permit Every permit issued shall show the name of the applicant, his nationality, civil status, address, nature of organization, (whether sole proprietorship, partnership or corporation), location of the building and such other data as may be necessary. The permit shall be granted for a period of not more than one year and shall expire on the 31st day of December following the date of issuance thereof, unless revoked or surrendered earlier. When Business is Deemed Finally Closed Every business shall cease to be in force upon revocation or surrender thereof, or upon closure of the business or discontinuance of the undertaking for which the permit was issued. The business shall be deemed finally closed, only upon payment of all taxes, fees and changes due thereon. SECTION 33.
a) For sealing linear metric measures: Not over one meter Over one meter b) For sealing metric measures of capacity Not over ten liters Over ten liters
Fees for Sealing and Licensing of Weights and Measures.
P20.00 30.00
20.00 30.00
421
c)
For sealing metric instruments of weights: W/ capacity not more than 30 kg. W/capacity of more than 30 kg. but more than 150 kg. W/capacity of more than 150 kg not more than 300 kg. W/capacity of more than 300 kg not more than 500 kg. W/capacity of more than 500 kg not more than 3000 kg. W/more than 3000 kg. 30.00 40.00 50.00 75.00 125.00 150.00
d)
For sealing apothecary balance or other balances precision: Over 3000kg. Over 300 to 3000 kg. Over 30 to 300 kg. 30 kg or less 100.00 75.00 50.00 20.00
e)
For sealing of gasoline/diesel pumps: Per pump Per pump (oil dispenser) 200.00 100.00
f)
For electric meters/per meter unit: Residential Commercial Industrial Others 50.00 200.00 500.00 100.00
g)
For water meters/ per meter unit: Residential Commercial Industrial Others 50.00 100.00 200.00 50.00
For each and every re-testing and re-sealing of weights and measures instruments (including gasoline and diesel pumps) outside the Office, upon the request of the owner or operator shall be collected for each instrument and pump-an additional W & M Fee of 50.00
Payments of Fees and Surcharge The fees herein imposed shall be paid to and collected by the Office of the City Treasurer upon sealing or licensing of the weights and measures instruments and renewable on or before the anniversary date thereof. The official receipt evidencing payment shall serve as the license to use such instrumental for one year from the date of sealing unless it becomes defective before expiration period. Failure to have the instrument re tested and the corresponding fee paid thereof within the prescribed period shall subject the owner or user to a
surcharge five hundred percentum (500%) of the prescribed fees, which shall no longer be subject to interest. Administrative Provision a) The City Treasurer is hereby require to keep full sets of secondary standards for the use in testing weights and measures instruments. These secondary standards shall be compared with the fundamental standards in the National Institute of Science and Technology annually. The City Treasurer or his deputies shall conduct periodic physical inspection and test weights and measures instruments within the City. Instruments of Weights and Measures found to be defective and such defect is beyond repair shall be confiscated in favor of the government and shall be destroyed by the City Treasurer in the presence of the City Auditor or his representative.
b)
c)
Fraudulent practices relative to weights and measures and corresponding penalties: a) Fraudulent practice relative to weights and measures Any person, other than the official sealer of weights and measures: 1. 2. Who places an official tag or seal upon any instrument or weights and measures, or attaches it thereto; or Fraudulently imitates any mark, stamps, or brand, tag or other characteristic sign used to indicate that the weights and measures have been officially sealed; or Who alters in any way the certificate given by the sealer as an acknowledgment that the weights and measures mentioned therein have been duly sealed; or Who makes or knowingly sells or uses any false or counterfeit stamp, tag, certificate of license, or any dye of printing or making stamps, tags, certificate of license, or for sealing and licensing of Weights and Measures instruments;
3.
4.
Copyright 1994-2009
or, 5. 6. Who alters the written or printed figures or letters on any stamp, tag, certificate of license used or issued; or, Who has in his possession any such false, counterfeit, restored or altered stamp, tag, certificate of license for the purpose of using or re-using the same in payment of fees or charges herein imposed; or, Who procures the commission of any such offense by another Shall for each offense, be fined by not less than two hundred (P 200.00) pesos nor more than ten thousand (P10,000.00) pesos or imprisonment for not less than one month nor more than five (5) years or both such fine and imprisonment at the discretion of the Court.
7.
b)
Unlawful possession or use of instrument not sealed before using and not sealed within twelve (12) months from last sealing: Any person making a practice of buying or selling goods by weights and measures or of furnishing services the value of which is estimated by weight or measure, who has in his possession, without permit, any unsealed scale, balance, weight or measure, and any person who uses in any purchase or scale or in estimating the value of any service furnished, any instrument of weight and measure that has not been officially sealed, or if previously sealed, the license therefor has expired and was not renewed in due time, shall be punished by a fine of not exceeding five hundred (P500.00) pesos or by imprisonment of not exceeding one (1) year, or both in the discretion of the court. If, however, such scale, balance, weights or measures, has been officially sealed at some previous time and the seal, and the tag officially affixed thereto remain intact and in the same position and condition in which they were placed by the official sealer, and the instrument is found not to have been altered or rendered inaccurate but still to be sufficiently accurate to warrant its being sealed without repairs or alterations, such instrument shall, if presented for sealing promptly on demand of any authorized sealer or inspector or weights and measures, be sealed and the owner,
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424
possessor or user of the same shall be subject only to surcharge equal to five (5) times the regular fee fixed by law for sealing of an instrument of its class, this surcharge to be collected and accounted for by the City Treasurer in the same manner as the regular fees are collected and accounted for sealing such instrument. c. Alteration or fraudulent use of instrument of weights and measures: 1. Any person, who, with fraudulent intent, alters any scale or balance, weight or measure after it is officially sealed, or who knowingly uses any false scale or balance, weight or measure, whether sealed or not, shall be punished by fine not less than four hundred pesos (P400.00) nor more than four thousand pesos (P4,000.00)or by imprisonment of not less than three (3) months nor more than two (2) years, or both at the discretion of the court. Any person who fraudulently give short weight or measure in the making of a sale, or who fraudulently takes excessive weight or measure in the making of a purchase, or who, assuming to determine truly the weight and measure of any article bought or sold by weight or measures thereof, shall be punished by a fine not less than four hundred (P400.00) pesos nor more than two thousand pesos (P2,000.00) or by imprisonment of not less than three (3) months nor more than two (2) years, or both such fine and imprisonment.
2.
Administrative Penalties The City Treasurer may compromise the following acts or omissions not constituting fraud: a. Any person making a practice of buying or selling by weight and measure using unsealed and/or unsigned instrument:
1. 2. When correct When incorrect but within tolerable allowance of defect or short measure P150.00 300.00
b.
Failure to produce weight and measure tag or license or certificate upon demand but the instrument is duly registered:
1. When correct
100.00
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2.
When incorrect but within tolerable allowance of defect or short measure
200.00
c.
Any person found violating any of these two (2) provisions for the second time shall be fined twice the above rates of penalty. Development Charge, Polluter's Fee and Hazard Fee.
SECTION 34. a.
Development Charge 1. These are fair-share based fees that will serve to offset, or mitigate, the adverse impacts or effects caused by new development such as roads, sewers and waterlines as well as fire stations, transits and some forms of parkland and recreational facilities. It allows development to pay for itself instead of putting these costs onto people already living in the community. Development charges shall be collected upon the application for building permit of the developers. In cases where developers had already secured building permits, the development charges shall be collected upon the application for occupancy permit.
1.a. Residential (Gross Floor Area) (% of Construction Cost) Less than 100 sq.m. 100 sq.m. or more but less than 300 sq.m. 300 sq.m. or more but less than 500 sq.m 500 sq.m. or more but less than 800 sq.m. 800 sq.m. or more but less than 1,000 sq.m. 1,000 sq.m. or more but less than 5,000 sq.m. Over 5,000 sq.m. 1.b. Non-Residential (Gross Floor Area) Less than 500 sq.m. 500 sq.m. or more but less than 800 sq.m. 800 sq.m. or more but less than 1000 sq.m. 1000 sq.m. or more but less than 5000 sq.m. 5000 sq.m. or more but less than 10,000 sq.m. 10,000 sq.m. or more but less than 15,000 sq.m. Rate exempted
0.5 1.0 1.5 2.0 2.5 3.0 Rate/Square Meter 1.00 1.50 2.00 2.50 3.00 3.50
426
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15,000 sq.m. or more but less than 20,000 sq.m. 20,000 sq. m. or more but less than 25,000 sq.m. Over 25,000 sq.m. 1.c. Utilities 1.c.1 Water Pipes (per linear meter) 1.c.2 Sewerage Pipes (per linear meter) 1.c.3. Petroleum Pipes (per linear meter) 1.c.4 Telephone Cable (per linear meter) 1.c.5 Television Cable (per linear meter) 1.c.6 Power Cable (per linear meter) 1.c.7 Electric and Telephone Post (per post) 1.c.8 Public Telephone (per booth) 1.c.8.1 Wood 1.c.8.2 Concrete 1.c.8.3 Steel
4.00 4.50 5.00 Rate/day 0.10 0.10 0.25 0.05 0.05 0.10 20.00 5.00 20.00/post 30.00/post 50.00/post
b.
Polluter's Fee
1. Smoking Area Less than 10 sq.m. Over 10 sq.m. but less than 20 sq.m. Over 20 sq.m. but less than 50 sq.m. Over 50 sq.m. Rate per annum 1,000/sq.m. 1,250/sq.m. 1,500/sq.m. 2,000/sq.m.
c.
Hazard Fee Hazard fee on the storage of Flammable, Combustible or Substances On owners or operators of storage facilities and depots used for the storage of flammable, combustible or explosive substances, such as but not limited to the following: 1. Flammable liquids such as gasoline, and other carbon bisulfide, naptha, benzol allodin, acetone, alcohol, amyl-acetate, toluol, ethyl acetate, turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene varnish, cleansing solvent, polishing liquids, petroleum oil, and crude oil; Flammable gasses such as actylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied
2.
Copyright 1994-2009
petroleum gas and other compressed gases; 3. Combustible solids calcium carbide; pyrolyxin; matches; nitrate, phosphorous, bromine, sodium, picric acid, and other hazardous explosive, corrosive, oxidizing and lachrymatory properties; shredded combustible materials such as wood shaving (kusot), waste (estopa), sisal, oakum and other similar combustible shaving and fine materials; tar, resin, waxes, copra, rubber coal, bituminous coal and similar combustible materials; A tax of three percent (3%) per annum, based on the gross sales or receipts derived from the sale of the above mentioned substances for the preceding calendar year, is hereby imposed; PROVIDED, HOWEVER, That the sale of the receipts of substances already taxed under any of the preceding sections shall be excluded from the tax imposed in this section. The foregoing impositions shall be considered an indispensable and integral component of business overhead and shall not be shifted forward to the consumers nor result to an increase in the pump price of gasoline. SECTION 35.
a. 1.
Civil Registry Fees.

Rate
Filing and Registration Legal Instruments and Documents a. b. c. d. e. f. g. h. i. j. k. l. Marriage Paternity Filiation Legitimation Acknowledgment/Recognition Election of Filipino Citizen Change/Correction of name Annulment of Marriage Adoption Judicial Recognition/Acknowledgment Naturalization Divorce/Legal Separation Repatriation/Renunciation
30.00 100.00 100.00 100.00 1,000.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00
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Copyright 1994-2009
m. n. o. p. q. r. s. t. u. 2. b. Founding Certification 1. 2.
Guardianship Emancipation of Minor Supplemental Report Conversion-Muslim Foreign Decree Alien Social Integration Presumptive Death Other Legal Document Document Registration
200.00 200.00 50.00 200.00 400.00 400.00 400.00 200.00 50.00 100.00
3. 4. c.
Civil Status Transcription/Certification a. Birth b. Marriage c. Death No Record Authentication Marriage Application 1. 2. 3. 4. Marriage License Application Marriage License Filing Fee Solemnization
30.00 30.00 30.00 30.00 30.00 50.00
30.00 60.00 30.00 1,000.00
d.
Copy Issuance 1. 2. 3. 4. 5. 6. Birth Certificate Marriage Contract Death Certificate Delayed Birth, Marriage and Death Legal Instruments/Documentation Other Registrable Record 30.00 30.00 30.00 30.00 30.00/page 30.00
e.
Legal Instruments and Document 1. 2. 3. After 30 days but not more than 6 months After 6 months but not more than 1 year More than 1 year 25.00 50.00 100.00
f.
Other Administrative Services 1. Rush Birth certificate

50.00
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Copyright 1994-2009
2. 3.
Rush marriage Contract Rush death certificate
50.00 50.00
SECTION 36. Processing Fees for Subdivision and Condominium Projects/Activities. Owners or operators of housing subdivision and condominiums shall pay the following fees to the City Treasurer based on the order of payment issued by the City Engineer or his duly authorized representative in accordance with the following schedule:
A 1. Approval of Subdivision Plan Preliminary Processing Fees a. b. 2. For first 10 hectares For every additional hectare or a fraction thereof 75.00 25.00 Rate per annum
Final Processing Fees a. b. Subdivision having a density of 66 to 100 families gross hectare, or fraction thereof Subdivisions having a density of 21 to 65 families/gross hectare, per hectare or fraction thereof Subdivisions having a density of a 20 and below families/gross hectare, per hectare or fraction thereof Additional fee or floor area of houses/buildings sold with the lot, per square meter 225.00
300.00
c.
400.00 1.00
d. 3. B.
Alternation of Plan fees Approval of condominium plan 1. 2.
same as final Processing fees
Preliminary Processing fees Final Processing Fees a. Per square meter of the total land area b. Per square meter of the floor area of the building
60.00 2.00 1.00
3. 4.
Alternation of Plan fees
same as final Processing Fees
Conversion of existing structure to condominiums a. b. Per square meter of the total land area Per square meter of floor area of the building 2.00 1.00
C.
Copyright 1994-2009
Registration and license to sell subdivision/condominium projects

1.
Registration and license to sell subdivision project a. b. c. d. Subdivision having a density of 66 to 100 family Lots/gross hectare, per saleable lot Subdivision having a density of 21 to 65 family/ lot gross hectare, per salable lot Subdivisions having a density of a 20 and below family/lot gross hectare, per saleable lot Additional fee or floor area of houses/buildings sold with lot per square meter 10.00 25.00 40.00 3.00
2.
Registration of License to Sell Condominium Project a. For condominium project serving the low income group, a processing fee of per square meter of saleable area For condominium project serving the middle income group, a processing fee of per square meter of residential area for condominium project serving the high income group, a processing fee of square meter of residential area For commercial areas in condominium projects serving the middle and high income group, per square meter
2.00
b.
3.00
c.
5.00 8.00
d.
D. 1.
Final Inspection Fees and Insurance Certificate of Completion Subdivisions a. b. c. Having a density of 66 to 100 family lots/hectare Having a density of 21 to 65 family lots/hectare Having a density of 20 and below family lots/hectare 120.00 180.00 240.00
E.
Registration of dealers, Brokers, Salesman 1. 2. For dealer/broker For salesman 70.00 45.00
F.
Application for following 1. 2. 3. 4. 5. Advertising approval Cancellation/reduction of performance bond Lifting of suspension license to sell Extension of time to complete development Exemption from cease-and-desist order
60.00 120.00 120.00 120.00 12.00

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6. 7. G.
Clearance of mortgage Change of name/ownership
120.00 120.00
For Economic and Socialized Housing 1. 2. Plan(s) approval and Development Permit, per hectare Registration and Regular License to Sell per unit/lot 200.00 10.00
H.
Approval of Industrial Subdivision Plan 1. Preliminary processing/locational clearance fees: a. For the first 5 hectares 70.00 b. For every additional hectare or fraction thereof 15.00 Final processing fees: a. Industrial subdivision, per square meter 1.00 of the total land area Or Per hectare or fraction thereof 415.00 Alteration of Plans Fees: same as final processing fees Registration of License to Sell a. Per square meter of the saleable land area 1.00 b. Certificate of registration 65.00 c. License to sell certificate 70.00 d. UPLR of P10.00 for a total fee P1,000.00 1% of the total fee over P1,000.00 Final Inspection Fees and Issuance of Certificate of Completion: a. Industrial subdivision per hectare or fraction thereof 25.00
2.
3. 4.
5.
6.
Approval of Subdivision Plan: a. Preliminary Processing Plan For the first 10 hectares For every additional hectare or fraction thereof 70.00 15.00
b.
Final Processing Fees: b.1 Subdivisions having a density of 66 to 100 families/gross hectare, per hectare or fraction thereof Subdivisions having a density of 21 to 65 families/gross hectare, per hectare or fraction
200.00
b.2
265.00
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432
b.3
b.4 c. 7. a.
thereof Subdivisions having a density of 20 and below families/gross hectare, per hectare or fraction thereof Additional fee on floor area of houses/building sold with the lot, per square meter
400.00
1.00
Alteration of Plans Fee Registration and License to Sell Subdivision/Condominium Projects:
8.
Subdivisions having a density of 66 to 100 families/gross hectare, per hectare or fraction thereof a.2 Subdivisions having a density of 21 to 65 families/gross hectare,, per hectare or fraction thereof a.3 Subdivisions having a density of 20 and below families/gross hectare, per hectare or fraction thereof a.4 Additional fee on floor area of houses/building Sold with the lot, per square meter Final Inspection Fees and Issuance of Certification of Complication a. Subdivision Having a density of 66 to 100 family lot/hectare Having a density of 20 to 65 family/hectare Having a density of less than 20 family lots per hectares
a.1
10.00
20.00
40.00
5.00
120.00 180.00 240.00
I. 1.
Condominium Concept Approval of Condominium Plan a. b. Preliminary processing fees Final processing fees Per square meter of the total land area Per square meter of the floor area of the building 70.00 1.00 1.00
c. 2.
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Alteration of Plan Fees Conversion of existing structure of condominium

433
a. b.
Per square meter of the total land area Per square meter of floor area of the building
1.00 1.00
A Committee composed of the City Engineer/Building Official, as chairman, City Architect and City Planning and Development Officer as members shall review all subdivision and condominium plans. Verification and inspection shall be rendered by the City Engineer or his duly authorized representative in accordance with the above schedule. SECTION 37.
a.
Other Fees.
Rate 200.00 50.00 3.00/dog
Impounding of Astray Animals 1. 2. Large cattle Pigs, goat, sheep, dog and all other animals
b. c.
License Fee on Dogs Police and Mayor's Clearance Fees 1. 2. 3. 4. 5. 6. 7. for domestic employment, scholarship study grant and fine clearance for change of name for application of Filipino citizenship for passport of visa application for firearms permit application for purposes not specified above to ship out the following large cattle, per head hogs or pigs, per head goats, sheep, dogs and other animals, per head fowls first 20 heads from 21 to 50 heads from 51 or more gamecocks or fighting cocks per head
20.00 100.00 500.00 200.00 300.00 50.00 10.00 5.00 2.00 5.00 10.00 15.00 10.00
7.1 7.2 7.3 7.4 7.4.1 7.4.2 7.4.3 7.4.4 d.
Permit Fee for temporary use of sidewalks or portion thereof a. b. c. for construction shops, business or shows for drying any article or goods for wakes and other charitable, religious and educational purposes for peddlers or hawkers
2,000/sq.m./week 20.00/day exempted 20.00/day

434
d.
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e.
Permit Fee for the conduct of group activities a. b. Conferences, meeting, rallies and demonstrations: Outdoor in parks, plazas, roads, streets Stage presentations b.1 stage shows and vaudeville b.2 drama b.3 cultural and fashion shows Other activities c.1 horses and other animal race c.2 races 200.00
150.00 150.00 300.00 150.00 150.00 50.00
c.
6. 7.
Calesa or caretela Bicycle or Pedalled tricycles a. Registration a.1 Bicycle owner and use a.2 Bicycle for hire a.3 Motorcycle, owner and use a.4 Tricycle for hire a.5 Pedicab for hire or passengered Permit for operating/driving b.1 Pedicab Operator/proprietor b.2 Pedicab Driver b.3 Motorcab Driver
20.00 40.00 125.00 275.00 100.00 200.00 200.00 300.00
b.
E. 1.
PARKING FEES There shall be charged, assessed and collected against owners, operators and drivers of motor vehicles using and utilizing city pay parking areas, parking fees at rates provided hereunder:
Light Vehicles (car, jeep, tricycle, pedicab and motorcycle Medium Vehicles (van, delivery truck except 10 wheeler trucks) Heavy Vehicles (bus, 10 wheeler trucks, heavy equipments P20.00 for the first 3 hrs. P15.00 every hour thereafter P30.00 for the first 3 hrs. P20.00 every hour thereafter P60.00 for the first 3 hrs. P40.00 every hour thereafter
2.
All motor vehicles, illegally parked and stalled on any street, road or thoroughfares within the City not otherwise designated as parking areas shall be towed to the designated impounding areas to
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be released only to the owners, operators, drivers or duly authorized claimants upon payment of the corresponding towage and impounding fees, including a Distance Fee per succeeding kilometers on motor vehicles towed in excess of 4 kilometers in accordance with the following schedule:
STALLED VEHICLE Light Vehicles (car, jeep, tricycle, pedicab and motorcycle P80.00/day 3rd and 4th month P100.00/day 5th month Medium Vehicles (van, delivery truck except 10 wheeler trucks P80.00/day 3rd and 4th month P100.00/day 5th month Heavy Vehicles (bus, 10 wheeler trucks heavy equipments P1,500.00 1st 4 km. P200.00 per succeeding kilometer P80.00/day 3rd and 4th month P100.00/day 5th month ILLEGALLY PARKED Light Vehicles (car, jeep, tricycle, pedicab and motorcycle P1,500.00 1st 4 km. P400.00 per succeeding km. TOWAGE FEE DISTANCE FEE IMPOUNDING FEE P50.00/day 1st and 2nd mo. P50.00/day 1st and 2nd mo. P1,500.00 1st 4 km. P200.00 per succeeding kilometer P30.00/day 1st and 2nd month TOWAGE FEE P1,000.00 1st 4 km. DISTANCE FEE P200.00 Per succeeding kilometer IMPOUNDING FEE P30.00/day 1st and 2nd month
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P80.00/day 3rd and 4th month P100.00/day 5th month Medium Vehicles (van, delivery truck except 10 wheeler trucks P80.00/day 3rd and 4th month P100.00/day 5th month Heavy Vehicles (bus, 10 wheeler trucks heavy equipment P2,000.00 1st 4 km. P400.00 per succeeding kilometer P80.00/day 3rd and 4th month P100.00/day 5th month P50.00/day 1st and 2nd mo. P2,000.00 1st 4 km. P400.00 per succeeding kilometer P50.00/day 1st and 2nd month
ARTICLE VI Administrative Provisions SECTION 38. a) Status of the Tax.
For purpose of collection of the taxes under Section 14 of this Ordinance, manufacturers, assemblers, repackers, brewers, distillers, rectifiers and compounders of liquor, distilled spirits and wines, millers, producers, exporters. wholesalers, distributors, dealers contractors, banks and other financial institutions, and other businesses, maintaining or operating branch or sales outlet elsewhere shall record the sale in the branch or sales outlet making the sale or the transaction, and the tax thereon shall accrue and shall be paid to the city where such branch or sale outlet is located. In cases where there is no such branch or sales outlet in the city or municipality where the sale or transaction is made, the sale shall be duly recorded in the principal office and the taxes due shall accrue
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and shall be paid to such city or municipality. b) The following sales allocation shall apply to manufacturers, assemblers, contractors, producers and exporters with factories, project offices, plants and plantations in the pursuit of their business: 1) Thirty percent (30%) of all sales recorded in the principal office shall be taxable by the City where the principal is located, and Seventy percent (70%) of all sales recorded in the principal office shall be taxable by the City or Municipality where the factory, project office, plant or plantation is located.
2)
c)
In case of a plantation located at a place other than the place where the factory is located, said seventy percent (70%) mentioned in subparagraph (2) of subsection (b) shall be divided as follows: 1) 2) Sixty percent (60%)to the City where the factory is located; Forty percent (40%) to the City or Municipality where the plantation is located;
d)
In cases where a manufacturer, assembler, producer, exporter, or contractor has two (2) or more factories, project offices, plants or plantations located in different localities, the seventy percent (70%) sales allocation mentioned in subparagraph (2) of subsection (b) above shall be operated among the localities where the factories, project offices, plants or plantations located in proportion to their respective volume production during the period for which the tax is due. The foregoing sales allocation shall be applied irrespective of whether or not sales are made in the locality where the factory, project office, plant or plantation is located.
e)
SECTION 39. Keeping of Books of Account. Any person doing the business within the territorial jurisdiction of the City of Manila shall keep books of accounts wherein all transactions and results of business operations are shown and from which all taxes, charges and fees due to the city may readily and accurately be
determined any time of the year; Provided, however, that any such person who already keeps books of accounts in pursuance with the provisions of the National Internal Revenue Code, shall no longer be required to keep separate books for purposes of this Ordinance. Books of accounts not required under this Ordinance, shall be registered at the City Treasurer's Office. SECTION 40. Public Utility Charges, Toll Fees or Charges. The Sanggunian shall prescribe the terms and conditions and fix the rates for the use of public utilities owned, operated and maintained by the City, and the imposition of the toll fees or charges for the use of any public road, pier or wharf, waterway, bridge, ferry or telecommunication system funded and constructed by the City: Provided, that no such toll fees or charges shall be collected from officers and enlisted men of the Armed Forces of the Philippines and members of the Philippine; National Police on mission, post office personnel delivering mail, physically handicapped, and disabled citizens who are sixty five (65) years or older. SECTION 41. Tax Period and Manner of Payment. Unless otherwise provided in this Ordinance, the tax period of all local taxes, fees and charges shall be the calendar year. Such taxes, fees and charges may be paid' in quarterly installments. SECTION 42. Accrual of Tax. Unless otherwise provided in this Ordinance, all local taxes, fees and charges shall accrue on the first (1st) day of January of each year, However, new taxes, fees or charges, or changes in the rate thereof, shall accrue on the first (1st) day of the quarter next following the effectivity of the ordinance imposing such new levies or rates. SECTION 43. A) Time of Payment; Discount for Full Payment.
Unless otherwise provided in this Ordinance, all local taxes, fees and charges shall be paid within the first twenty (20) days of January or each of the subsequent quarter, as the case may be. The Sanggunian may, for a justifiable reason or cause, extend the time for payment of such taxes, fees, or charges without surcharges or penalties, but only for a period not exceeding six (6) months. Such taxes may be paid in quarterly installments.
B)
If the taxpayer pays the whole tax due for one (1) year on or before the 20th of January he is hereby granted a ten percent (10%) discount.
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SECTION 44. Surcharges and Penalties in Unpaid Revenues. Where the amount of any other revenue the City, except voluntary contributions or donations, is not paid on the date fixed in this ordinance, or in contract, expressed or implied, or upon the occurrence of the event which has given rise to its collection, there shall be collected as part of that amount an interest thereon at the rate not exceeding two percent (2%) per month from the date it is due until is paid, but in no case shall the total interest on the unpaid amount or a portion thereof exceed thirty six (36) months. SECTION 45. Collection of Local Revenues by Treasurer. All local taxes, fees, and charges shall be collected by the City Treasurer, or his duly authorized deputies. The City Treasurer may designate his deputy to collect all taxes, fees or charges. In case a bond is required for the purpose, the city government shall pay the premiums thereon in addition to the premiums of bonds that may be required under this Ordinance. SECTION 46. Examination of Books of Accounts and Pertinent Records of Businessmen by Local Treasurer. The City Treasurer may, by himself or through any of his deputies duly authorized in writing, examine the books, accounts; and other pertinent records of any person, partnership, corporation or association subject to local taxes, fees and charges in order to ascertain, assess, and collect the correct amount of the tax, fee or charge. Such examination shall be made during regular business hour, only once for every tax period, and shall be certified to by the examining official. Such certificate shall be made of record in the books of accounts of the taxpayer examined. In case the examination herein authorized is made by a duly authorized deputy of the local treasurer, the written authority of the deputy concerned shall specifically state the name, address, and business of the taxpayer whose books, accounts, and pertinent records are to be examined, the date and place of such examination, and the procedure to be followed in conducting the same. For this purpose, the records of the Revenue District Office of the Bureau of Internal Revenue shall be made available to the City Treasurer, his deputy or duly authorized representative, pursuant to Sec. 171, Chapter 3, Article Six, BOOK II of R.A. No. 7160. SECTION 47.
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Civil Remedies for Collection of Revenues.

Application of Section. The provisions of this Section and the remedies provided herein may be availed of for the collection of any delinquent local tax, fee, charge, or other revenue. SECTION 48. Local Government's Lien. Local taxes, fees, charges and other revenues constitute a lien, superior at all liens, charges or encumbrances in favor of any person, enforceable by appropriate administrative or judicial action, not only upon any property or rights therein which may be subject to the lien but also upon property used in business, occupation, practice of profession or calling, or exercise of privilege with respect to which the lien is imposed. The lien may only be extinguished upon full payment of the delinquent local taxes, fees and charges including related surcharges and interest. SECTION 49. Civil Remedies for Collection of Delinquencies. The civil remedies for the collection of taxes, fees or charges, and the related surcharges and interest resulting from delinquency shall be: 1) By administrative action through distraint of goods, chattels or effects, and other personal property of whatever character, including stocks and other securities, debts, credits, bank accounts, and interest in and rights to personal property, and by levy upon real property and interest in or rights to real property; and By judicial action. Either of these remedies or all may be pursued concurrently or simultaneously at the discretion of the City. SECTION 50. Distraint of Personal Property. The remedy by distraint shall proceed as follows: 1) Seizure Upon failure of the person owing any local tax, fee or charge to pay the same at the time required, the City Treasurer or his deputy may, upon written notice, seize, confiscate any personal property belonging to that person or any personal property subject to the lien in sufficient quantity to satisfy the tax, fee or charge in question, together with any increment thereto incident to delinquency and the expenses of seizure. In such case, the City Treasurer or his deputy shall issue a duly authenticated certificate based upon the records of his office showing the fact of
2)
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delinquency and the amounts of the tax, fee or charge and penalty due. Such certificate shall serve as sufficient warrant for the distraint of personal properly aforementioned, subject to the taxpayer's right to claim exemption under the provisions of existing laws. Distrained personal property shall be sold at public auction the manner herein provided for. 2.) Accounting of distrained goods The officer executing the distraint shall make or cause to be made an account of goods, chattels or effects distrained, a copy of which signed by himself shall be left either with the owner or person from whom possession of the goods, chattels or effects are taken, or at the dwelling or place of business of that person and with someone of suitable age and discretion, to which list shall be added a statement of the sum demanded and a note of the time and place of sale. Publication The owner shall forthwith cause a notification to be exhibited in not less than three (3) public and conspicuous places in the territory of the City specifying the time and place of sale, and the articles distrained. The time of sale shall not be less than twenty (20) days after notice to the owner or possessor on the property herein above specified and the publication or posting of the notice. One place for the posting of the notice shall be at the office of the chief executive of the City. Release of distrained property upon payment prior to sale if at any time prior to the consummation of the sale, all the proper charges are paid to the officer conducting the sale, the goods or effects distrained shall be restored to the owner. Procedure of sale At the time and place fixed in notice, the officer conducting the sale shall sell goods or effects so distrained at public auction to the highest bidder for cash. Within five (5) days after the sale, the local treasurer shall make report of the proceedings in writing to the Local Chief Executive concerned. Should the property distrained be not disposed of within one hundred twenty (120) days from the date of distraint, the same shall be considered as sold to the City for the amount of the assessment made thereon by the committee on appraisal and to the
3)
4)
5)
extent of the same amount, the tax delinquencies shall be cancelled. 6) Disposition of proceeds The proceeds of the sale shall be applied to satisfy the tax, including the surcharges, interest, and other penalties incident to delinquency, and the expenses of the distraint and sale. The balance over and above what is required to pay the entire claim shall be returned to the owner of the property sold. The expenses chargeable upon the seizure and sale shall embrace only the actual expenses of seizure and preservation of the property pending the sale, and no charge shall be imposed for the services of the local officer or his deputy. Where the proceeds of the sale are insufficient to satisfy the claim, other property may, in like manner, be distrained until the full amount due, including all expenses, is collected.
SECTION 51. Levy on Real Property. After expiration of the time required to pay the delinquent tax, fee, or charge, real property may be levied on, before, simultaneously, or after the distraint of personal property belonging to the delinquent taxpayer. To this end, the City Treasurer shall prepare a duly authenticated certificate showing the name of the taxpayer and the amount of the tax, fee or charge and penalty due from him. Said certificate shall operate with the force of legal execution. Levy shall be effected writing upon said certificate the description of the property upon which levy is made. At the same time, written notice of the levy shall be mailed to or served upon the assessor and the Registrar of Deeds of the City who shall annotate the levy on the tax declaration and certificate of title of the property, respectively, and the delinquent taxpayer or, if he be absent from the Philippines, to his agent or the manager of the business in respect to which the liability arose, if there be none, to the occupant of the property in question. In case the levy on real property is not issued before or simultaneously with the warrant of distraint on personal property, and the personal property of the taxpayer is not sufficient to satisfy his delinquency, the City Treasurer shall within thirty (30) days after execution of the distraint, proceed with levy on the taxpayer's real property. A report on any levy shall within ten (10) days after receipt of the warrant, be submitted by the levying officer to the Sanggunian. SECTION 52. Penalty for Failure to Issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other
applicable laws, the City Treasurer who fails to issue or execute the warrant of distraint or levy after the expiration of the time prescribed, or who is found guilty of abusing the exercise thereof by competent authority shall be automatically dismissed from the service after due notice and hearing. SECTION 53. Advertisement and Sale. Within thirty (30) days after levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the claim and cost of sale; and such advertisement shall cover a period of at least thirty (30) days. It shall be effected by posting a notice at the main entrance of the City Hall, and in a public and conspicuous place in the barangay where the real property is located, and by publication once a week for three (3) weeks in a newspaper of general circulation in the City. The advertisement shall contain the amount of taxes, fees or charges, and penalties due thereon, and the time and place of sale, the name of the taxpayer against whom the taxes, fees, or charges are levied, and short description of the property to be sold. At any time before the date fixed for the sale, the taxpayer may stay the proceedings by paying the taxes, fees, charges, penalties and interest. If he fails to do so, the sale shall proceed and shall be held either at the main entrance of the city building, or on the property to be sold, or at any other place as determined by the City Treasurer conducting the sale and specified in the notice of sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale to the Sanggunian, and which shall form part of his records. After the consultation with the Sanggunian, the City Treasurer shall make and deliver to the purchaser a certificate of sale, showing the proceedings of the sale, describing the property sold, stating the name of the purchaser and setting out the exact amount of all taxes, fees, charges, and related surcharges, interests, or penalties: Provided, however, That any excess in the proceeds of the sale over the claim and cost of sales shall be turned over to the owner of the property. The City Treasurer may advance an amount sufficient to defray the costs of collection by means of the remedies provided for in this Title including the preservation or transportation in case of personal property and the advertisement and subsequent sale, in case of personal and real property including improvements thereon. SECTION 54. Redemption of Property Sold. Within one (1) year from the date of sale, the delinquent taxpayer or his representative shall have the right to redeem the property upon payment to the City Treasurer of the total amount of taxes, fees or charges and related surcharges, interests or penalties, from the date of delinquency to the date of sale, plus interest of not more than two percent (2%) per month on the purchase price from the date of purchase to the date of redemption.
Such payment shall invalidate the certificate of the sale issued to the purchaser and the owner shall be entitled to a certificate of redemption from the City Treasurer or his deputy. The City Treasurer or his deputy, upon surrender by the purchaser of the certificate of sale previously issued to him, shall forthwith return to the latter the entire purchase price paid by him plus the interest of not more than two percent (2%) per month herein provided for, the portion of the cost of sale and, other legitimate expenses incurred by him, and said property thereafter shall be free from the lien of such taxes, fees or charges, related surcharges, interests and penalties. The owner shall not, however, be deprived of the possession of said property and shall be entitled to the rentals and other income thereof until the expiration of the time allowed for its redemption. SECTION 55. Final Deed to Purchaser. In case the taxpayer fails to redeem the property as provided herein, the City Treasurer shall execute a deed conveying to the purchaser so much of the property as has been sold, free from liens of any taxes, fees, charges, related surcharges, interests, and penalties. The deed shall succinctly recite all the proceedings upon which the validity of the sale depends. SECTION 56. Purchase of Property By the City for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the taxes, fees, or charges, related surcharges, interests, penalties and costs, the City Treasurer conducting the sale shall purchase the property in behalf of the City to satisfy the claim and within two (2) days thereafter shall make a report of his proceedings which shall be reflected upon the records of his office. It shall be the duty of the Registrar of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the City without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative, may redeem the property paying to the City Treasurer the full amount of the taxes, fees, charges and related surcharges, interests, or penalties, and the costs of sale. If the property is not redeemed as provided therein, the ownership thereof shall be fully vested on the City. SECTION 57. Resale of Real Estate Taken for Taxes, Fees, or Charges. The Sanggunian shall, by Ordinance duly approved, and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding
Section at public auction. The proceeds of the sale shall accrue to the general fund of the City. SECTION 58. Collection of Delinquent Taxes, Fees, Charges or Other Revenues Through Judicial Action. The city may enforce the collection of delinquent taxes, fees, charges or other revenues by civil action in any court of competent jurisdiction. The civil action shall be filed by the Civil Treasurer within the period prescribed in Section 46 of this Ordinance. SECTION 59. Further Distraint of Levy. The remedies by distraint and levy may be repeated if necessary until the full amount due, including all expenses, is collected. SECTION 60. Personal Property Exempt from Distraint or Levy. The following property shall be exempt from distraint and the levy, attachment or execution thereof for delinquency in the payment of any local tax, fee or charge, including the related surcharge and interest: 1) 2) Tools and the implements necessarily used by the delinquent taxpayer in his trade or employment; One (1) horse, cow, carabao, or other beast of burden, such as the delinquent taxpayer may select, and necessarily used by him in his ordinary occupation; His necessary clothing, and that of all his family; Household furniture and utensils necessary for housekeeping and used for that purpose by the delinquent taxpayer, such as he may select, of a value not exceeding Ten Thousand Pesos (P10,000.00); Provisions including crops, actually provided for individual or family use sufficient for four (4) months; The professional libraries of doctors, engineers, lawyers and judges; One fishing boat and net, not exceeding the total value of Ten Thousand Pesos (P10,000.00), by lawful use of which a fisherman earns his livelihood; and Any material or article forming part of a house or improvement of
3) 4)
5) 6) 7)
8)
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any real property. ARTICLE VII Community Tax SECTION 61. Individual Liable to Community Tax. Every inhabitant of Manila, eighteen (18) years of age or over who has been regularly employed on a wage or salary basis of at least thirty (30) consecutive working days during any calendar year, or who is engaged in business or occupation, or who owns real property with an aggregate assessed value of One Thousand Pesos (P1,000.00) or more or who is required by law to file an income tax return shall pay an annual community tax of Five Pesos (P5.00) and an annual additional tax of One Peso (P1.00) for every One Thousand Pesos (P1,000.00) of income regardless of whether from business, exercise of profession or from property which in no case shall exceed Five Thousand Pesos (P5,000.00). In case of husband and wife, the additional tax herein imposed shall be based upon the total property owned by them and the total gross receipts or earnings derived by them. SECTION 62. Juridical Persons Liable to Community Tax. Every corporation no matter how created or organized, whether domestic or resident foreign, engaged in or doing business in the City of Manila shall pay an annual community tax of Five Hundred Pesos (P500.00) and an annual additional tax which in no case shall exceed Ten Thousand Pesos (P10,000.00) in accordance with the following schedule: 1) For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from business during the preceding year Two Pesos (P2.00). For every Five Thousand Pesos (P5,000.00) of gross receipts or earnings derived by it from business during the preceding year Two Pesos (P2.00).
2)
The dividends received by a corporation from another corporation, however shall for the purpose of the additional tax be considered as part of the gross receipts or earnings of said corporation. SECTION 63. community tax:
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Exemptions. The following are exempt from the
447
1) 2)
Diplomatic and consular representatives; and Transient visitors when their stay in the Philippines does not exceed three (3) months. Time for Payment; Penalties for Delinquency.
SECTION 64. (a)
The community tax shall accrue on the first (1st) day of January of each year which shall be paid not later than the last day of February of each year. If a person reaches the age of eighteen (18) years or otherwise loses the benefit of exemption on or before the last day of June, he shall be liable for the community tax on the day he reaches such age or upon the day the exemption ends. However, if a person reaches the age of eighteen (18) years or loses the benefit or exemption on or before the last day of March, he shall have twenty (20) days to pay the community tax without becoming delinquent. Persons who come to reside in the Philippines or reach the age of eighteen (18) years on or after the First (1st) day of July of any year, or who cease to belong to an exempt class on or after the same date, shall not be subject to the community tax for that year.
b)
Corporations established and organized on or before the last day of June shall be liable for the community tax for that year. But corporations established and organized on or before the last day of March shall have twenty (20) days within which to pay the community tax without becoming delinquent. Corporations established and organized on or after the first day of July shall not be subject to the community tax for that year. If the tax is not paid within the time prescribed above, there shall be added to the unpaid amount an interest of twenty-four percent (24%) per annum from the due date until it is paid.
SECTION 65. Community Tax Certificate. A Community Tax Certificate shall be issued to every person or corporation upon payment of the community tax. A Community Tax Certificate may also be issued to any person or corporation not subject to the community tax upon payment of One Peso (P1.00) SECTION 66.
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Printing of Community Tax Certificates and Distribution of

Proceeds. (a) The Bureau of Internal Revenue shall cause the printing of Community Tax Certificates and distribute the same to the City through the City Treasurer in accordance with prescribed regulations. The proceeds of the tax shall accrue to the general funds of the City and Barangays except a portion thereof which shall accrue to the general fund of the National Government to cover the actual cost of printing and the forms and other related expenses. The City Treasurer concerned shall remit to the National Treasurer the tax within ten (10) days after the end of each quarter. The City Treasurer all deputize the Barangay treasurer to collect the community tax in their respective jurisdictions: Provided, however, That said Barangay Treasurer shall be bonded in accordance with existing laws. The proceeds of the community tax actually and directly collected by the City of Municipal Treasurer shall accrue entirely to the general fund of the City or municipality concerned. However, proceeds of the community tax collected through the Barangay Treasurers shall be apportioned as follows: (1) (2) Fifty percent (50%) shall accrue to the general fund of the City and Fifty percent (50%) shall accrue to the barangay where the tax is collected.
(b)
(c)
SECTION 67. Presentation of Community Tax Certificate. On the following occasions, the Community Tax Certificate is required to be presented: (1) When an individual subject to the community tax acknowledges any document before a notary public, takes the oath of office upon election or appointment to any position in the government service; receives any salary or wage is received, it shall be the duty of the public official with whom such transaction is made or business done to require such individual to exhibit the Community Tax Certificate. The presentation of Community Tax Certificate shall not be
required in connection with the registration of a voter. (2) When through its authorized officers, any corporation subject to community tax receives any license, certificate or permit from any public authority, pays any tax or fee; receives money from public funds, or transacts other official business, it shall be the duty of the public official with whom such transaction is made or business done to require such corporation to exhibit the Community Tax Certificate. The Community Tax Certificate required in two preceding paragraphs shall be the one issued for the current year, except for the period from January until the fifteenth (15th) day of April each year, in which case the certificate issued for the preceding year shall suffice.
(3)
SECTION 68. Authority to Deputize Barangay Treasurers. The City Treasurer is hereby authorized to deputize the Barangay Treasurers to collect the community tax in their respective jurisdiction. However, said deputation shall be limited to the community tax payable by individual taxpayers and shall be extended only to Barangay Treasurers who shall be properly bonded in accordance with existing laws. SECTION 69. Use of old Residence Certificate Forms. Pending the distribution by the Bureau of Internal Revenue of the new form for the Community Tax Certificate, the City Treasurer is hereby authorized to use for the purpose the blank forms of residence certificates that may still be in stock, with the proper changes made thereon. ARTICLE VIII The Real Property Tax SECTION 70. (A) Definitions. When used in this Article
Acquisition cost for newly acquired machinery not yet depreciated and appraised within the year of its purchase, refers to the actual cost of the machinery to its present owner, plus the cost of transportation, handling, and installation at the present site. Actual use to the purpose for which the property is principally or
(B)
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predominantly utilized by the person possession thereof. (C) (D) (E) Ad valorem tax is a levy in real property determined on the basis of a fixed proportion of the appraised value of the property. Appraisal is the act or process of determining the value of a property, as of a specific date for a specific purpose. Assessment is the act or process of determining the value of a property, or proportion thereof subject to tax, including the discovery, listing, classification, and appraisal of properties. Assessment level is the percentage applied to the fair market value to determine the taxable value of the property. Assessed value is appraised value of the real property multiplied by the assessment level. It is synonymous to taxable value. Commercial land is land devoted principally for the object of profit and is not classified as agricultural, industrial, mineral, timber or residential land. Depreciated value is the value remaining after deducting depreciation from the acquisition. Economic life is the estimated period over which it is anticipated that a machinery or equipment may be profitably utilized. Fair market is the price at which a property may be sold by a seller who is not compelled to sell and bought by a buyer who is not compelled to buy. Improvement is a valuable addition made to a property or an amelioration in its condition, amounting to more than a mere repair or replacement of parts involving capital expenditures and labor, which is intended to enhance its value, beauty or utility or to adapt it for new or further purposes. Industrial land is land devoted principally to industrial activity as capital investment and is not classified as agricultural, commercial, timber, mineral or residential land.
(F) (G) (H)
(I) (J) (K)
(L)
(M)
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(N)
Machinery embraces machines, equipment, mechanical contrivances, instruments, appliances or apparatus which may or may not be attached, permanently or temporarily, to the real property. It includes the physical facilities for production, the installations and appurtenant service facilities, those which are mobile, self-powered or self-propelled, and those not permanently attached to the real property which are actually, directly and exclusively used to meet the needs of the particular industry, business or activity and which by their very nature and purpose are designed for, or necessary to its manufacturing, mining, logging, commercial, industrial or agricultural purposes. Machinery which are of general purpose use including but not limited to office equipment, breakable or easily damaged containers (glass or cartons, microcomputers, facsimile machines, telex machine, cash dispensers, furniture and fixtures, freezers, refrigerators. Display cases or racks, fruit juice or beverage automatic dispensing machines) which are not directly and exclusively used to meet the needs of a particular industry business or activity shall not be considered within the definition of machinery under this rule. Residential machinery shall include machines, equipment, appliances or apparatus permanently attached to residential land and improvement or those immovable by destination.
(O)
Reassessment is the assigning of new assessed values to property, particularly real estate, as the result of a general , partial or individual reappraisal of the property. Remaining economic life is the period of time expressed in years from the date of appraisal to the date when the machinery becomes valueless. Replacement or reproduction cost is the cost that would be incurred, on the basis of current prices, in acquiring an equally desirable substitute property, or the cost of reproducing a new replica of the property on the basis of current prices with the same or closely similar material. Residential land is land principally devoted to habitation.
(P)
(Q)
(R)
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SECTION 71. Imposition of the Basic Real Property Tax. There is hereby levied an annual ad valorem tax on the assessed value of real property such as land, buildings, machinery and other improvements affixed or attached to real property located in the City of Manila at the following rates:
Class of Property Residential Commercial Industrial Special Rates of Levy 1.5% 2.0% 2.0% 2.0%
Provided, however, that in case of a residential real property actually and exclusively used as residence by the owner himself, the rate of the basic real property tax shall be reduced to one percent (1%) of the assessed value; provided, further, that newly-constructed buildings and other improvement including new machinery shall be taxed at one-half of the rate prescribed in this section for a period of five (5) years from the date of completion or acquisition; Provided, finally, that the new rates prescribed in this section shall take effect on January 1, 1994. SECTION 72. Additional Levy on Real Property Tax for the Special Educational Fund (SEF). There is hereby levied an annual tax of one percent (1%) on the assessed value of real property which shall be in addition to the basic real property tax. The proceeds thereof shall exclusively accrue to the Special Education Fund. SECTION 73. Classes of Real Property for Assessment Purposes. For purposes of assessment, the real property shall be classified as residential, commercial, industrial or special by the City Assessor. SECTION 74. Special Classes of Real Property. All lands buildings, and other improvements thereon actually, directly and exclusively used for hospitals, cultural, or scientific purposes, and those owned and used by local water districts, and government-owned or controlled corporations rendering essential public services in the supply and distribution of water and/or generation and transmission of electric power shall be classified as special. SECTION 75. Actual Use of Real Property as Basis for Assessment. Real property shall be classified, valued and assessed on the basis of its actual use regardless of where located, whoever owns it, and whoever uses it.
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SECTION 76. A.
Assessment Levels.
The assessment levels to be applied to the fair market value of real property to determine its assessed value shall be as follows: (1) On lands
Class Residential Commercial Industrial Assessment Levels 20% 50% 50%
(2)
On buildings and other structures: (a) Residential Fair Market Value

Over Not Over 10% 20% 25% 30% 35% 40% 50% Assessment Levels
P175,000.000% 175,000.00300,000.00 300,000.00500,000.00 500,000.00750,000.00 750,000.001,000,000.00 1,000,000.002,000,000.00 2,000,000.005,000,000.00 5,000,000.001,000,000.00 10,000,000.0060%
(b)
Commercial/Industrial Fair Market Value

Over Not Over 500,000.00 750,00.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 Assessment Levels 30% 35% 40% 50% 60% 70% 80%
300,00.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00
(3)
On machinery
Class Assessment Levels
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454
Residential Commercial Industrial
50% 80% 80%
(4)
On special classes. The assessment levels for all lands, buildings, machinery and other improvements shall be as follows:
Actual Size Cultural Scientific Hospital Local water district Government-owned or controlled corporations engaged in the supply and distribution of water and/or generation and transmission of electric power Assessment Levels 15% 15% 15% 15%
10%
B.
The assessment levels in paragraph (a) hereof shall be applied initially during the first general revision of real property assessments to be undertaken pursuant to Sections 73 and 76 of this Ordinance. Pending the enactment of a Schedule of Fair Market Values under Sections 73 and 76 of this Ordinance and the effectivity of the revised new assessment levels, the prevailing schedule of the market values and assessment levels currently used by the City Assessor shall continue to be applied.
C.
SECTION 77. Exemptions. The following are exempted from payment of the basic real property tax and the SEF tax: (A) Real property owned by the Republic of the Philippines or any of its political subdivisions except when the beneficial use thereof has been granted for consideration or otherwise to a taxable person; Charitable institutions, churches and personages or convents appurtenant thereto, mosques, non-profit or religious cemeteries and all lands, buildings, and improvements actually, directly, and
(B)
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exclusively used in religious, charitable or educational purposes; (C) All machinery and equipment that are actually, directly, exclusively used by the local water districts and government-owned or controlled corporations engaged in supply and distribution of water and/or generation and transmission of electric power; All real property owned by duly registered cooperatives as provided for under R.A. No. 6938; and Machinery and equipment used for pollution control and environmental protection.
(D) (E)
All properties mentioned in this section shall be valued for the purpose of assessment and record shall be kept thereof as in other cases. SECTION 78. Withdrawal of Tax Exemption. Except as provided herein, and pursuant to Section 234 of the Local Government Code, any exemption from payment of real property tax previously granted to, or presently enjoyed by, all persons, whether natural or juridical, including all government-owned or controlled corporation are hereby withdrawn effective January 1, 1992. SECTION 79. Time of Payment. The real property tax herein levied together with the additional levy on real property for Special Education Funds shall be due payable on the first day of January. The same may, however, at the discretion of the taxpayer, be paid without interest/penalty on four (4) equal installments; the first installment, on or before March 31; the second installment, on or before June 30; the third installment, on or before September 30; and the last installment on or before December 31. Both the basic tax and the additional one percent (1%) SEF tax must be collected simultaneously. Payments of real property tax shall first be applied to prior years delinquencies, interests, and penalties, if any, and only after said delinquencies are settled may tax payments be credited. SECTION 80. Tax Discount for Advanced and Prompt Payment. If both the basic real property and additional SEF tax are paid full year on or before January 31, the taxpayer shall be entitled to a twenty percent (20%) discount; a tax discount of fifteen percent (15%) if paid quarterly on or before the last day of the first month of every quarter, and ten percent (10%) discount prompt payments made as provided in Section 77. Provided, however, that such discounts shall only be granted to properties without delinquencies. Provided further, that payments of basic of SEF tax only shall
not entitle the taxpayer to any discount. SECTION 81. Collection and Distribution of Proceeds. The collection of the real property tax with interest thereon and related expenses, and the enforcement of the remedies provided for in this Article or any applicable laws, shall be the responsibility of the City Treasurer. The City Treasurer may deputize the Barangay Treasurer to collect all taxes on real property located in the barangay: Provided, however, that the barangay Treasurer is properly bonded for the purpose. Provided, further, that the premium on the bond shall be paid by the City Government. The proceeds of the basic real property tax, including interest thereon, and proceeds from the use, lease or disposition, sale or redemption of property acquired at a public auction, and fifty percent (50%) of the tax paid under protest in accordance with the provisions of the Article, shall be distributed as follows: (A) (B) City of Manila General Fund 70% Barangay share Thirty percent (30%) which shall be distributed among the component barangays of the City in the following manner: 1. 2. Fifty percent (50%) share shall accrue to the barangay where the property is located. Fifty percent (50%) shall be divided equally among the component barangays.
The share of the barangay shall be released directly to the Barangay Treasurer on a quarterly basis within five (5) days after the end of each quarter without the need of any further action, and shall not be subject to any lien or holdback for whatever purpose subject to such rules as may be prescribed by the Commission on Audit for this purpose. The proceeds of the additional one percent (1%) SEF tax shall accrue entirely and shall be automatically released to the City of School Board of their operation and maintenance of public schools, construction and repair of school buildings, facilities and equipment, educational research, purchase of books and periodicals, and sports development. SECTION 82.
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Appraisal of Real Property. All property, whether

taxable or exempt, shall be appraised at the current and fair market value prevailing in the city in accordance with the rules and regulations promulgated by the Department of Finance for the classification, appraisal and assessment of real property pursuant to the provisions of the Local Government Code. SECTION 83. Declaration of Real Property by the Owner or Administrator. It shall be the duty of all persons, natural or juridical, owning or administering real property, including the improvements, within the City of Manila, or their duly authorized representative, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement declaring the true value of their property, whether previously declared or undeclared, taxable or exempt, which shall be the current and fair market value of the property herein referred to shall be filed with the City Assessor once every three (3) years during the period from January first (1st) to June thirtieth (30th) commencing with the Calendar year 1993. For this purpose, the City Assessor shall use the standard for known as sworn declaration of property values prescribed by the Department of Finance. The procedures in filing and safekeeping thereof shall be in accordance with the guidelines issued by the said department. Property owners or administrators who fail to comply with this provision shall be subject to a fine of Five Hundred Pesos (P500.00), or an imprisonment of not more than one month in case of willful neglect, or both, at the discretion of the court. SECTION 84. Duty of Person Acquiring Real Property or making Improvement thereon. (A) It shall be the duty of any person, or his authorized representative, acquiring at any time real property situated in the City or making any improvement on real property, to prepare, or cause to be prepared, and file with the City Assessor, a sworn statement of such property, within sixty (60) days after the acquisition of such property or upon completion or occupancy of the improvement, whichever comes earlier. In the case of house, buildings, or other improvements acquired or newly constructed which will require building permits, property owners or their authorized representatives shall likewise file a sworn declaration of the true value of the subject house, building, or other improvement within sixty (60) days after 1) the date of duly notarized final deed of sale, contract, or other deed of
(B)
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conveyance covering the subject property executed between the contracting parties; 2) the date of completion or occupancy of the newly constructed building, house or improvement whichever comes earlier; and 3) the date completion or occupancy of any expansion, renovation, or additional structures or improvement made upon any existing building house, or other real property, whichever comes earlier. (C) In the case of machinery, the sixty-day (60) period of filing the required sworn declaration of property values shall commence of the date installation thereof as determined by the City Assessor. For this purpose, the City Assessor may secure certification of the building official or engineer or other appropriate official stationed in the City. Property owners or administrators who fail to comply with the above provision shall be subject to a fine Five Hundred Pesos (P500.00), or an imprisonment of not more than one (1) month in case of willful neglect, or both, at the discretion of the court. Declaration of Real Property by the City Assessor.
(D)
SECTION 85. (A)
When any person, natural or juridical, by whom real property is required to be declared under Sections 63 and 64 of this Ordinance refuses or fails for any reason to make such declaration within time prescribed, the City Assessor shall himself declare the property in the name of the defaulting owner, and shall assess the property for taxation in accordance with the provisions of this Article. In case the real property discovered whose owner or owners are unknown, the City Assessor shall likewise declare the same in the name of the unknown owner until such time that a person, natural or juridical, comes forth and files the sworn declaration or property values required under either Sec. 63 or Sec. 64 of this Ordinance, as the case may be. No oath shall be required of a declaration thus made by the City Assessor. Listing of Real Property in the Assessment Roll.
(B)
(C)
SECTION 86.
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(A)
The Assessor shall prepare and maintain an assessment roll wherein all real property shall be listed whether taxable or exempt, located within the territorial jurisdiction of the City. Real property shall be listed, valued and assessed in the name of the owner or administrator, or anyone having legal interest in the property. The undivided real property of a deceased person may be listed, valued and assessed in the name of the estate or of the heirs and devisees without designating them individually, and other undivided real property other than that owned by a deceased may be listed, valued and assessed in the name of one or more co-owners; Provided, however that such heir, devisee, or co-owner shall be liable severally and proportionally for all obligations imposed by this Article and the payment of the real property tax with respect to the undivided property. The real property of a corporation, partnership, or association shall be listed, valued and assessed in the same manner as that of an individual. Real property owned by the Republic of the Philippines, its instrumentalities and political subdivisions, the beneficial use of which has been granted, for consideration or otherwise, to a taxable person, shall be listed, valued and assessed in the name of the possessor, grantee or of the public entity if such property has been acquired or held for resale or lease.
(B)
(C)
(D)
SECTION 87. Proof of Exemption of Real Property from Taxation. Every person, by or for whom real property is declared, who shall claim tax exemption for such property under this Article, shall file with the City Assessor within thirty (30) days from the date of the declaration of real property sufficient documentary evidence in support of such claim including Corporate Charters, Title of Ownership, Articles of Incorporation, By-laws, contracts, affidavits, certifications and mortgage deeds, and similar documents. If the required evidence is not submitted within the period prescribed, the property shall be listed as taxable in the assessment roll. However, if the property shall be proven to be tax exempt, the same shall be dropped from the assessment roll. SECTION 88.
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Real Property Identification System. All declarations of

real property, made under the provisions of this Article shall be kept and filed under a uniform classification system to be established by the City Assessor pursuant to the guidelines issued by the Department of Finance (DOF) for the purpose. SECTION 89. (A) Notification of Transfer of Real Property Ownership.
Any person who shall transfer real property ownership to another shall notify the City Assessor within sixty (60) days from the date of such transfer. The notification shall include the mode of transfer, the description of the property alienated, the name and address of the transferee. In addition to the notice of transfer, the previous property owner shall likewise surrender to the City Assessor the tax declaration covering the subject property in order the same may be cancelled from the assessment records. If, however, said previous owner still own property other than the property alienated, he shall, within the prescribed sixty-day (60) period, file with the City Assessor, an amended sworn declaration of the true value of the property or properties he retains in accordance with the provisions of Sections 63 and 64 of this Ordinance. Duty of Register of Deeds to Appraise of Real Property
(B)
SECTION 90. Listed in Registry. (A)
To ascertain whether or not any real property entered in the registry of property has escaped discovery and listing for the purpose of taxation, the Register of Deeds shall prepare and submit to the City Assessor, within six (6) months from the date of effectivity of the Local Government Code (January 1, 1992) and every year thereafter, an abstract of his registry, which shall include brief but sufficient descriptions of real properties entered therein, their present owners, and the dates of their most recent transfer or alienation accompanied by copies of corresponding deeds of sale, donation, or partition or other forms of alienation. It shall be the duty of the Register of Deeds to require every person who shall present for registration a document of transfer, alienation or encumbrance of real property subject of all real property taxes due thereon. Failure to provide such certificate shall be a valid cause for the Register of Deeds to refuse the registration of the
(B)
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document. (C) The Register of Deeds and Notaries Public shall furnish the City Assessor with copies of all contracts, selling, transferring, or otherwise conveying leasing, or mortgaging real property registered by, or acknowledged before the, within thirty (30) days from the date of registration or acknowledgment.
SECTION 91. Duty Of Official Issuing Building Permit or Certificates of Registration of Machinery to Transmit Copy to the City Assessor. (A) Any public official or employee who may now or hereafter by required by law or regulation to issue to any person a permit for the construction, addition, repair, or renovation of a building or permanent improvement on land, or a certificate of registration for any machinery, including machines, mechanical contrivances, and apparatus attached or affixed on land or to another real property, shall transmit a copy of such permit or certificate within thirty (30) days of its issuance to the City Assessor. Any official referred to in paragraph (a) hereof shall likewise furnish the City Assessor with copies of the building floor plans and/or certificates of the building floor plans and/or certificates of registration or installation of other machinery which may not be permanently or temporarily attached to land or another real property but falling under the definition of the term machinery and the rules and guidelines issued by the Department of Finance (DOF).
(B)
SECTION 92. Duty of Geodetic Engineers to Furnish Copy of Plans to the City Assessor. It shall be the duty of all geodetic engineers public or private to furnish free of charge to the City Assessor with a white or blueprint copy of each all approved original or subdivision plans or maps of surveys executed them within thirty (30) days from receipts of such plans from the Land Management Bureau, the Land Registration Authority, or the Housing and Land Use Regulatory Board, as the case may be. SECTION 93. Preparation of Schedule of Fair Market Values.
(A) Before any general revision of property assessment is made pursuant to the provisions of this Article, there shall be prepared a schedule of fair market values
by the City Assessor for the different classes of real property situated in the City for enactment of a separate Ordinance by the Sangguniang Panlungsod. The schedule of fair market values shall be published in a newspaper of general circulation in the City or in the absence thereof, shall be posted in the City Hall and in two other conspicuous public place therein. (B) In the preparation of schedules of fair market values, the City Assessor shall be guided by the rules and regulations issued by the Department of Finance. SECTION 94. Authority of the City Assessor to take Evidence. For the purpose of obtaining information of which to base the market value of any real property, the City Assessor or his deputy may summon the owners of the properties to be affected or persons having legal interest therein and witnesses, administer oaths, and take deposition concerning the property, its ownership, amount, nature, and value. SECTION 95. Amendment of Schedule of Fair Market Values. The City Assessor may recommend to the Sangguniang Panlungsod amendments to correct errors in valuation in the schedule of fair market values. The Sanggunian shall act upon the recommendation with in ninety (90) days from receipt thereof. SECTION 96. Classification. (A) General Revision of Assessments and Property
The City Assessor shall undertake the general revision of real property assessment and property classification and submit to the Sangguniang Panlungsod in accordance with the rules and regulations issued by the Department of Finance not later than three (3) months after enactment of this Ordinance. Henceforth, the City Assessor shall submit to the Sanggunian Panlungsod for corresponding enactment of an Ordinance, a revision of real property assessment and property classification once every three (3) years.
(B)
SECTION 97. General Revision of Assessment, Expenses Incident thereto. Expenses incident to the general revision of real property assessment shall be shared proportionately by the City, the City School Board and the barangays. The share of the City shall be provided in the appropriation of the real property tax. SECTION 98.
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Valuation of Real Property. In case where

(A) (B) (C)
Real property is declared and listed for taxation purposes for the first time; There is an ongoing revision classification and assessment; or A request is made by the persons in whose name the property is declared; the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Article, make a classification, appraisal and assessment of the real property listed and described in the declaration irrespective of any previous assessment of taxpayer's valuation thereon: Provided, however, that the assessment of real property shall not be increased often than once every three (3) years except in case of new improvements substantially increasing the value of said property of any change in its actual use.
SECTION 99. Date of Effective of Assessment of Reassessment. All assessments or reassessments made after the first (1st) day of January of any year, shall take effect on the first (1st) day of January of the succeeding year: Provided, however, that the assessment of real property shall not be increased often than once every three (3) years except in case of new improvement substantially increasing the value of said property or any such cause or causes occurred, and shall take effect at the beginning of the quarter next following the reassessment. SECTION 100. Assessment of Property Subject to Back Taxes. Real property declared for the first time shall be assessed for taxes for the period during which it would have been liable but in no case for more than ten (10) years prior to the date of initial assessment: Provided, however that, such taxes shall be computed on the basis of the applicable schedule of values, assessment levels or tax rates in force during the corresponding period. If such taxes are paid on or before the end of the quarter following the date the notice of assessment was received by the owner of his representative, no interest for delinquency shall be imposed thereon; otherwise, such taxes shall be subject to an interest at the rate of two percent (2%) per month of a fraction thereof from the date of the receipt of the assessment until such taxes are fully paid. SECTION 101. Notification of New or Revised Assessment. When real property is assessed for the first time or when an existing assessment is increased, the City Assessor shall within thirty (30) days, give written notice of such new or revised
assessment to the person in whose name the property is declared. The notice may be delivered personally or by registered mail or through the assistance of the Punong Barangay to the last known address of the person to serve. SECTION 102. (A) Appraisal and Assessment of Machinery.
The fair market value of a brand new machinery shall be the acquisition cost. In all other cases, the fair market value shall be determined by dividing the remaining economic life of the replacement or reproduction cost. If the machinery is imported, the acquisition cost includes freight, insurance, bank and other charges, brokerage, arrastre and handling, duties and taxes, plus cost of inland transportation, handling and installation charges at the present site. The cost in foreign currency of imported machinery shall be converted to peso cost on basis of foreign currency exchange rates as fixed by the Central Bank.
(B)
SECTION 103. Depreciation Allowance for Machinery. For purpose of assessment, a depreciation allowance shall be made for machinery at a rate of five percent (5%) of its original cost or its replacement of reproduction cost, as the case may be, for each year of use: provided, however, that the remaining value for all kinds of machinery shall be fixed at twenty percent (20%) of such original, replacement or reproduction for so long as the machinery is useful and in operation. SECTION 104. Organization, Powers, Duties and Function of the Municipal Board of Assessment Appeals. (A) The City Board of Assessment Appeals shall be composed of the Register of Deeds of the City, as Chairman, the Prosecutor designated or assigned to the City and the City Engineers as members, who shall serve as such in an ex officio capacity without additional compensation. The Chairman of the Board shall have the power to designate any employee of the City to serve as Secretary to the Board also without additional compensation.
SDEITC
(B)
(C)
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The Chairman and members of the City Board of Assessment Appeals shall assume their respective positions without need of
further appointment or special designation immediately upon effectivity of the Local Government Code of 1991. They shall take an oath or affirmation of office in the manner herein set forth: I __________, after having been appointed to the position of _______, in the City of Manila and now assuming my position as _______ of the Board of Assessment Appeals solemnly swear that I will faithfully discharge to the best of my ability the duties of this position and of all others that I am holding, or may hereafter hold, under the Republic of the Philippines, and that I will support and defend the Constitution of the Philippines, and that I will obey the laws and legal orders promulgated by the duly constituted authorities of the Republic of the Philippines, and that I will well and truly hear and determine all matters and issues between taxpayers and the City Assessor submitted for my decisions, and that I impose these obligations upon myself voluntarily, without mental reservation, or purpose of evasion. So help me God. Signature Subscribed and sworn to before me on this ____ day of _____ a.d. ____ at ____________ Philippines. _________________ Signature of Officer Administering Oath SECTION 105. Appeals. (A) Meetings and Expenses of the City Board Assessment
The City Board of Assessment Appeals shall meet once a month and as often as may be necessary for the prompt disposition of appealed cases. No member of the board shall be entitled to per diems or travelling expenses for his attendance in board meetings, except when conducting an ocular inspection in connection with a case under appeal. All expenses of the board shall be charged against the general fund of the City. The Sangguniang Panlungsod shall appropriate the necessary funds to enable the board to operate effectively.
(B)
SECTION 106. Filing of Assessment Appeals. Any owner or person having legal interest in the property who is not satisfied with the action of the City
Assessor in the assessment of his property may, within sixty (60) days from the date of receipt to written notice of assessment appeals to the City Board of Assessment Appeals by filing a petition under oath in the form prescribed or the purpose, together with the copies of the tax declaration and such affidavits or documents submitted in the support of the appeal. SECTION 107. (A) Action by the City Board of Assessment Appeals.
The Board shall decide the appeal within one hundred twenty (120) days from the date of receipt such appeal. The Board, after hearing, shall render its decision based on substantial evidence hearing, shall render its decision based on substantial evidence or such relevant evidence on record as a reasonable mind might accept as adequate to support the conclusion. In the exercise of its appellate jurisdiction, the Board shall have the power to summon witnesses, administer oaths, conduct ocular inspections, take depositions, and issue subpoena and subpoena duces tecum. The proceedings of the board shall be conducted solely for the purpose of ascertaining the facts without necessarily adhering to technical rules applicable in judicial proceedings. The Secretary of the Board shall furnish the owner of the property or the person having legal interest therein and the City Assessor with a copy of the decision of the board. In case the City concurs in the revision or the assessment, it shall be his duty to notify the owner of the property or the person having legal interest therein of such fact using the form prescribed for the purpose. The owner of the property or the person having legal interest therein or the assessor who is not satisfied with the decision of the board may, within thirty (30) days, after receipt of the decision of said board, appeal to the Central Board if Assessment Appeals shall be final and executory.
(B)
(C)
SECTION 108. Effect of Appeal on the Payment of Real Property Tax. Appeal on assessment of real property made under the provisions of this Ordinance shall, in no case, suspend the collection of the corresponding realty taxes on the property involved as assessed by the City Assessor, without prejudice to subsequent adjustment depending upon the final outcome of the appeal. SECTION 109.
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City Assessors to Furnish City Treasurer with Assessment

Roll. On or before the thirty-first (31st) day of December of each year, the City Assessor shall submit an assessment roll containing a list of all persons whose real properties have been newly assessed or reassessed and the values of such properties to the City Treasurer. SECTION 110. Notice of Time for Collection of Tax. The City Treasurer shall, on or before the thirty-first (31st) of January each year, in the case of basic real property tax and the additional tax for the SEF or on any other date to be prescribed by the Sangguniang Panlungsod in the case of and other tax levied under this Article, post the notice of the dates when the tax may be paid without interest at a conspicuous and publicly accessible place at the City Hall. Said notice shall likewise be published in a newspaper of general circulation in the locality once a week for two (2) consecutive weeks. SECTION 111. (A) Payment under protest.
No protest shall be entertained unless the taxpayer first pays the tax. There shall be annotated on the tax receipts the words "paid under protest." The protest in writing must be filed within thirty (30) days from payment of the tax to the City Treasurer who shall decide the protest within sixty (60) days from receipt. Fifty percent (50%) of the tax paid under the protest shall be held in trust by the City Treasurer. The other fifty percent (50%) shall form part of the proceeds to be distributed in accordance with Section 61 of this Ordinance. In the event that the protest is finally decided in favor of the taxpayer, the amount or portion of the tax protested shall be refunded to the protestant, or applied as tax credit against his existing or future tax liability. In the event that the protest is denied or upon the lapse of the sixty-day period in subparagraph (a), the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefor, together with copies of the tax declaration and such affidavits or documents in support of the appeal. Repayment of Excessive Collections. When an
468
(B)
(C)
(D)
SECTION 112.
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assessment of basic real property tax, or any other tax levied under this Ordinance, is found to be illegal or erroneous and the tax is accordingly reduced or adjusted, the taxpayer may file a written claim for refund or credit for taxes and interests with the City Treasurer within two (2) years from the date the taxpayer is entitled to such reduction or adjustment. The City Treasurer shall decide the claim for tax refund or credit within sixty (60) days from the date of receipt thereof. In case the claim for tax refund or credit is denied, the taxpayer may, within sixty (60) days from the date of receipt of the written notice of assessment, appeal to the City Board of Assessment Appeals by filing a petition under oath in the standard form prescribed therefore, together with copies of the tax declaration and such affidavits or documents in support of the appeal. SECTION 113. Tax. (A) Notice of Delinquency in the Payment of the Real Property
When the real property or any other tax imposed under this Article becomes delinquent, the City Treasurer shall immediately cause a notice of the delinquency to be posted at the main entrance of the City Hall and in publicly accessible and conspicuous place in each barangay. The notice of delinquency shall also be published once a week for two (2) consecutive weeks in the newspaper of general circulation in the City. Such notice shall specify the date upon which the tax becomes delinquent and shall state that personal property may be distrained to effect payment. It shall likewise state that at any time before the distraint of the personal property, payment of tax with surcharges, interest and penalties may be made in accordance with Section 117 of this Ordinance, and unless the tax, surcharges and penalties are paid before the expiration of the year for which the tax is due, except when the notice of assessment or special levy is contested administratively or judicially, the delinquent real property will be sold at public auction, and the title to the property will be vested in the purchaser, subject, however, to the right of the delinquent owner of the property or any person having legal interest therein to redeem the property within one (1) year from the date of sale. Remedies for the Collection of Real Property Tax. For
(B)
SECTION 114.
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the collection or the basic real property tax and any other tax levied under this Article, the City may avail of the remedies by administrative action through levy on real property and sale of real property by public auction or by judicial action. SECTION 115. City Government's Lien. The basic real property tax and any other tax levied under this Ordinance, constitutes a lien on the property subject to tax, superior to all liens, charges or encumbrances in favor of any person, irrespective of the owner or possessor thereof, enforceable by administrative or judicial action, and may only be extinguished upon payment of the tax and the related interests and expenses. SECTION 116. Levy on Real Property. After the expiration of the time required to pay the basic real property tax or any other tax levied under this Ordinance, real property subject to such tax may be levied upon through the issuance of a warrant on or before, or simultaneously with, the institution of the civil action for the collection of the delinquent tax. The City Treasurer when issuing a warrant of levy shall prepare a duly authenticated certificate showing the name of the delinquent owner of the property or person having legal interest therein, the description of the property, the amount of the tax due and the interest thereon. The warrant shall operate with the force of a legal execution throughout the City. The warrant shall be mailed to or served upon the delinquent owner of the real property or person having legal interest therein, or in case he is out of the country or cannot be located, to the administrator or occupant of the property. At the same time, written notice of the levy with the attached warrant shall be mailed to or served upon the City Assessor and the Register of Deeds of the City, who shall annotate the levy on the tax declaration and certificate of title of the property, respectively. The levying officer shall submit a report on the levy to the City mayor and the Sangguniang Panlungsod within ten (10) days after receipt of the warrant by the owner of the property or person having legal interest therein. SECTION 117. Penalty for Failure to issue and Execute Warrant. Without prejudice to criminal prosecution under the Revised Penal Code and other applicable laws, the City Treasurer or his deputy who fails to issue or execute the warrant of levy within one (1) year from the time the tax becomes delinquent or within three (3) days from the date of the issuance thereof, or who is found guilty of abusing the exercise thereof in an administrative or judicial proceeding shall be dismissed from the service. SECTION 118.
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Advertisement and Sale. Within thirty (30) days after

service of the warrant of levy, the City Treasurer shall proceed to publicly advertise for sale or auction the property or a usable portion thereof as may be necessary to satisfy the tax delinquency and expenses of sale. The advertisement shall be affected by posting a notice at the main entrance of the City Hall building, and in publicly accessible and conspicuous place in the barangay where the real property is located, and by publication once a week for two (2) weeks in a newspaper of general circulation in the City. The advertisement shall specify the amount of the delinquent tax, the interest due thereon and the expenses of sale, the date and place of sale, therein, and description of the property or person having legal interest therein, and a description of the property to be sold. At any time before the date fixed for the sale, the owner of the real property or person having legal interest therein may stray the proceedings by paying the delinquent tax, the interest due thereon and the expenses of sale. The sale shall held either at the main entrance of the City Hall building, or on the property to be sold, or at any other place as specified in the notice of the sale. Within thirty (30) days after the sale, the City Treasurer or his deputy shall make a report of the sale of the Mayor and the Sangguniang Panlungsod, and which shall form part of his records. The City Treasurer shall likewise prepare and deliver to the purchaser a certificate of sale which shall contain the name of the purchaser, a description of the property sold, the amount of the delinquent tax, the interest due thereon, the expenses of sale and a brief description of the proceedings; provided, however, that proceeds of the sale in excess of the delinquent tax, the interest due thereon, and expenses of shall be remitted to the owner of the real property or person having legal interest therein. The City Treasurer may advance an amount sufficient to defray the costs of collection through the remedies provided for in this Article, including the expenses of advertisement and sale. SECTION 119. Redemption of Property Sold. Within one (1) year from the date of sale, the owner of the delinquent real property or person having legal interest therein, or his representative, shall have the right to redeem the property upon payment to the City Treasurer of the amount of the delinquent tax, including the interest due thereon, and the expenses of sale from the date of delinquency to the date of sale, plus interest of two percent (2%) per month on the purchase price from the date of redemption. Such payment shall invalidate the certificate of sale redemption issued to the purchaser and the owner of the delinquent real property or person having legal interest therein shall be entitled to a certificate of redemption, which shall be issued by the City Treasurer or his deputy.
From the date of sale until the expiration of the period of redemption, the delinquent real property shall remain in the possession of the owner or person having legal interest wherein who shall be entitled to the income and other fruits thereon. The City Treasurer or his deputy, upon receipt from the purchaser of the certificate of sale, shall forthwith return to the latter the entire amount paid by him plus interest of two percent (2%) per month. Thereafter, the property shall be free from the lien of such delinquent tax, interest due thereon and expenses of sale. SECTION 120. Final Deed To Purchaser. In case the owner or person having legal interest therein fails to redeem the delinquent property as provided herein, the City Treasurer shall execute a deed convey in to the purchaser said property, free from lien of the delinquent tax, interest due thereon and expenses of sale. The deed shall briefly state the proceeding upon which the validity of the sale rests. SECTION 121. Purchase of Property by the City Government for Want of Bidder. In case there is no bidder for the real property advertised for sale as provided herein, or if the highest bid is for an amount insufficient to pay the real property tax and the related interest and cost of sale, the City Treasurer conducting the sale shall purchase the property in behalf of the City Government to satisfy the claim and within two (2) days, thereafter shall make a report of his proceedings which shall be reflected upon the records of his office to the Mayor and Sangguniang Panlungsod. It shall be the duty of the Register of Deeds upon registration with his office of any such declaration of forfeiture to transfer the title of the forfeited property to the City without the necessity of an order from a competent court. Within one (1) year from the date of such forfeiture, the taxpayer or any of his representative may redeem the property by paying to the City Treasurer the full amount of the real property tax and the related interest and the costs of sale. If the property is not redeemed as provided herein, the ownership thereof shall be fully vested on the city. SECTION 122. Resale of Real Estate Taken for Taxes, Fees or Charges. The Sangguniang Panlungsod may, through a separate ordinance and upon notice of not less than twenty (20) days, sell and dispose of the real property acquired under the preceding Section at public auction. The proceeds of the sale shall accrue to the General Fund of the City. SECTION 123.
Copyright 1994-2009
Further Distraint or Levy. Levy may be repeated if

necessary until the full amount due, including all expenses is collected. SECTION 124. Collection of Real Property Tax Through the Courts. The City Government may enforce the collection of the basic real property tax or any tax levied under this Article by civil action in any court of competent jurisdiction. The following civil action shall be filed by the City Treasurer within the period prescribed in Sec. 108: (A) The City Treasurer shall furnish the City Legal Officer a certified statement of delinquency who, within fifteen (15) days after receipt, shall file the civil action in the name of the City in the proper court of competent jurisdiction. The jurisdiction of the court is determined by the amount sought to be recovered exclusive of interests and costs. Thus, where the delinquent tax due does not exceed Ten Thousand Pesos (P10,000). The proper court is the Regional Trial Court. In both cases, that is, where the claim is either cognizable by an inferior court or by the Regional Trial Court, the City Treasurer shall furnish the City Legal Officer the exact address of the defendant where he may serve with summons.
(B)
SECTION 125. Action Assailing Validity of Tax Sale. No court shall entertain any action assailing the validity of any sale at public auction of real property or rights therein under this Article until the taxpayer shall have deposited with the court the amount for which the real property was sold, together with interest of two percent (2%) per month from the date of sale to the time of the institution of the action. The amount so deposited shall be paid to the purchaser at the auction sale if the deed is declared invalid but shall be returned to the depositor if the action fails. Neither shall any court declare a sale at public auction invalid by reason of irregularities or informalities in the proceedings unless and substantive right of the delinquent owner of the real property of the person having legal interest therein have been impaired. SECTION 126. Payment of Delinquent Taxes on Property Subject of Controversy. In any action involving the ownership or possession of, or succession to, real property, the court may motu propio or upon representation of the City Treasurer or his deputy, award such ownership, possession or succession to any party to the action upon payment to the court of the taxes with interest due on the property
and all other costs that may have accrued, subject to the final outcome of the action. SECTION 127. Treasurer to Certify Delinquencies Remaining Uncollected. The City Treasurer or his deputy shall prepare a certified list of all real property tax delinquencies which remained uncollected or unpaid for at least one (1) year, and a statement of the reason or reasons for such non-collection or non-payment, and shall submit the same to the City Mayor and the Sangguniang Panlungsod on or before the thirty-first (31st) of December of the year immediately succeeding the year in which the delinquencies were incurred, with a request for assistance in the enforcement of the remedies for collection provided herein. SECTION 128. Periods Within Which to Collect Real Property Taxes. The basic real property tax and any other tax levied under this Article shall be collected within five years from the date they become due. No action for the collection of the tax whether administrative or judicial, shall be instituted after the expiration of such period. In case of fraud or intent to evade payment of the tax, such action may be instituted for the collection of the same within ten (10) years from the discovery of such fraud or intent to evade payment. SECTION 129. Condonation or Reduction of Real Property Tax and Interest. In case of calamity in the city, the Sangguniang Panlungsod by ordinance passed prior to the first (1st) day of January of any year and upon recommendation of the City Disaster Coordinating Council, may condone or reduce, wholly or partially, the taxes and interest thereon for the succeeding year or years in the areas affected by the calamity. SECTION 130. Condonation or Reduction of Tax by the President of the Philippines. The President of the Philippines may, when public interest so requires, condone or reduce the real property tax and interest for any year in the City. SECTION 131. Duty of Register of Deeds and Notaries Public to Assist the City Assessor. It shall be the duty of the Register of Deeds and notaries public to furnish the City Assessor with copies of all contracts selling, transferring, or otherwise, leasing, or mortgaging real property received by, or acknowledged before them. SECTION 132. Insurance Companies to Furnish Information. Insurance companies are hereby required to furnish the City Assessor copies of any contract or policy insurance on buildings, structures and improvements insured by them or such other documents which may be necessary for the proper assessment thereof.
SECTION 133. Fees in Court Actions. As provided in Section 280 of the Local Government Code, all court actions, criminal or civil, instituted at the instance of the City Treasurer or Assessor shall be exempt from the payment of court and sheriff's fees. SECTION 134. Fees in Registration of Papers or Documents on Sale of Delinquent Real Property of Province. As provided in Section 281 of the Local Government Code of 1991, all certificates, documents and papers covering the sale of delinquent property to the City if registered in the registry of property, shall be exempt from the documentary stamp tax and registration fees. SECTION 135. Real Property Assessment Notices or Owner's Copies of Tax Declarations to be Exempt from Postal Charges of Fees. As provided in Section 282 of the Local Government Code of 1991, all real property assessment notices or owner's copies shall be exempt from the payment of postal charges or fees. SECTION 136. Sale and Forfeiture Before Effectivity of this Ordinance. Tax delinquencies incurred, and sales and forfeitures of delinquent real property effected before the effectivity of this Ordinance shall be governed by the provisions of applicable ordinances or laws then in force. SECTION 137. Interests on Unpaid Real Property Tax. Failure to pay the real property tax or any of other tax levied under this Article upon the expiration of the periods as provided in Section 59, shall subject the taxpayer to the payment of the interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof,, until the delinquent tax shall been fully paid. In no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 138. Penalties for Omission of Property from Assessment of Tax Rolls by Officers and Other Act. Any officer charged with the duty of assessing a real property who willfully fails to assess or who intentionally omits from the assessment or tax roll any real property which he knows to be taxable, or who intentionally violates or fails to perform any duty imposed upon him by law relating to the assessment of taxable real property shall, upon conviction, be punished by imprisonment or not less than one (1) month nor more than six (6) months, or by a fine of not less than One Thousand Pesos (P1,000) nor more than Five Thousand Pesos (P5,000) or both such imprisonment and fine, at the discretion of the court. The same penalty shall be imposed upon any officer charged with the duty of collecting the tax due on real property who willfully or negligently fails to collect the
tax and institute the necessary proceeding for the collection of the same. Any other officer required in this Article to perform acts relating to the administration of the real property tax or to assist the Assessor or Treasurer in such administration, who willfully fails to discharge such duties shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500) nor more than Five Thousand Pesos (P5,000) or both such imprisonment and fine, at the discretion of the court. SECTION 139. Penalties for Delaying Assessment of Real Property and Assessment Appeals. Any government official or employee, national or local, who intentionally and deliberately delays the assessment of real property or the filing of any appeal against its assessment shall, upon conviction, be punished by imprisonment of not less than one (1) month nor more than six (6) months, or by a fine of not less than Five Hundred Pesos (P500) nor more than Five Thousand Pesos (P5,000) or both such imprisonment and fine, at the discretion of the court. SECTION 140. Penalties for Failure to Dispose of Delinquent Real Property at Public Auction. The City Treasurer who fails to dispose of delinquent real property at public auction in compliance with the pertinent provisions of this Article and any other local official whose acts hinder the prompt disposition of delinquent real property at public auction shall, upon conviction, be subject to imprisonment of not less than one (1) month nor more than six (6) months, or a fine of not less than One Thousand Pesos (P1,000) nor more than Five Thousand Pesos (P5,000) or both such imprisonment and fine, at the discretion of the court. SECTION 141. Idle Lands, Coverage. For purposes of real property taxation, idle lands shall include all lands located in the City more than One Thousand square meters in area, one-half () of which remain unutilized or unimproved by the owner of the property or person having legal interest therein. Regardless of land area, this Article shall likewise apply to residential lots in subdivisions duly approved by proper authorities, the ownership of which has been transferred to the buyer shall be considered as part of the subdivisions, and shall be subject to the additional tax payable by the subdivision owner or operator. SECTION 142. Imposition of Tax. There is hereby levied annual tax on idle lands at the rate of five percent (5%) of the assessed value of the property which shall be in addition to the basic real property tax.
SECTION 143. Exemptions. The idle land tax shall not apply to idle lands wherein the landowner is physically or legally prevented from improving, or utilizing the same be reason of force majeure, civil disturbance, natural calamity or any justifiable cause or circumstance. Any person having legal interest on the land desiring to avail of the exemption under this section shall file the corresponding application with the City Treasurer. The application shall estate the ground(s) under which the exemption is being claimed. SECTION 144. Collection and Accrual of Proceeds. The annual tax on idle lands shall be collected at the same time and in the same manner as that of the basic real property tax. The proceeds shall accrue equally to the Metropolitan Manila Authority and the City of Manila. SECTION 145. Listing Idle land by the Assessor. The City Assessor shall make and keep an updated record of all idle lands located within the city. For purposes of collection, the City Assessor shall furnish a copy thereof to the City Treasurer who shall notify the owner of the property or person having legal interest therein of the imposition of the additional tax. SECTION 146. Penalty for Tax Delinquency. Failure to pay the tax on idle lands upon the expiration of the periods provided in Section 59 shall subject the taxpayer to the payment of interest at the rate of two percent (2%) per month on the unpaid amount or a fraction thereof, until the delinquent tax shall have been fully paid. Provided, however, that in no case shall the total interest on the unpaid tax or portion thereof exceed thirty-six (36) months. SECTION 147. Special Levy, Its Meaning. Special levy is a form of taxation based on the benefit principle. The land upon which it is imposed is supposed to have derived some special benefits in terms of higher values from the improvement introduced by the government. SECTION 148. Imposition of Levy. A special levy is hereby imposed on the lands specially benefitted by public work projects for improvements funded by the City at the rate not to exceed sixty percent (60%) of the actual cost of such projects and improvements, including the cost acquiring land and such other real property in connection therewith. SECTION 149. Exemptions. The special levy shall not apply to lands exempt from the basic real property tax. It shall not also apply to the reminder of the
land portions of which have been donated to the City for the construction of projects or improvements subject to special levy. SECTION 150. Time of Payment. The special levy shall accrue on the first day of the quarter next following the effectivity of the ordinance imposing such levy. SECTION 151. Collection and Accrual of Proceeds. Collection of special levy on land shall be responsibility of the City Treasurer. The proceeds shall accrue to the General Fund of the City. SECTION 152. Ordinance Imposing a Special Levy. A tax ordinance imposing a special levy shall described with reasonable accuracy the nature, extent, and location of the public works projects or improvements to be undertaken, state the estimated cost thereof, specify the metes and bounds by monuments and lines and the number of annual installments for the payment of the special levy which in no case shall be less than five (5) nor more than ten (10) years. The Sangguniang Panlungsod shall not be obliged, in the apportionment and computation of the special levy, to establish a uniform percentage of all lands subject to the payment of the tax for the entire district, but it may fix different rates for different parts or sections thereof, depending on whether such land is more or less benefitted by the project. The Ordinance shall likewise specify the appropriate penalty for non-compliance or violations of the provisions of the said Ordinance. SECTION 153. Publication of Proposed Ordinance Imposing a Special Levy. Before the enactment of the ordinance imposing a special levy by the Sangguniang Panlungsod shall conduct a public hearing thereon; notify in writing the owners of the real property to be affected or the persons having the opportunity to express their positions or objections relative to the proposed ordinance. SECTION 154. Fixing and Amount of Special Levy. The special levy authorized therein shall be appointed, computed and assessed according to the assessed valuation of the lands affected as shown by the books of the City Assessor or its current assessed value as fixed by said assessor if the property does not appear on record in his books. Upon the effectivity of the Ordinance imposing special levy, the City Assessor shall forthwith proceed to determine the annual amount of special levy assessed each parcel of land comprised within the area especially benefitted and shall send to each landowner a written notice thereof by mail, personal service or publication in appropriate cases. SECTION 155.
Copyright 1994-2009
Taxpayers Remedies Against Special Levy. Any owner of

real property affected by a special levy or any person having a legal interest therein may, upon receipt of the witness notice of assessment of the special levy, avail of the remedies provided for Section 86 of this Ordinance. SECTION 156. Time of Payment. The tax herein imposed shall be paid by the seller, donor, transferor, executor or administrator to the City Treasurer within sixty (60) days from the date of the execution of the deed from the date of the decedent's death. SECTION 157. Surcharge for Late Payment. Failure to pay the levied tax on time shall be subject to a surcharge of twenty-five percent (25%) of the original amount of the due, such surcharge to be paid at the same time and in the same manner as the tax due. SECTION 158. Interest on Unpaid Tax. In addition to the surcharge for late payment, there shall be imposed upon the unpaid amount an interest of two percent (2%) per month from the due date until the tax is fully paid but in no case shall the total interest on the unpaid amount or portion thereof exceed thirty-six (36) months. SECTION 159. (A) Administrative Provisions.
The Register of Deeds of the City shall, before registration any deed, require the presentation of the evidence of payment of this tax. The City Assessor shall likewise make the same requirement before canceling an old tax declaration and issuing a new one in place thereof. Notaries Public shall furnish the City Treasurer with a copy of any deed transferring ownership or title to any real property within thirty (30) days from the date of notarization. ARTICLE IX Penal Provisions
(B)
SECTION 160. Penalty for Failure to Present Books of Accounts. Any taxpayer who fails or refuses to present the books of accounts of his business for examination pursuant to Section 44 of this Ordinance shall be punishable for a fine of not less than One Thousand Pesos (P1,000) nor more than Five Thousand Pesos (P5,000) or imprisonment of not less than one (1) month nor more than six (6)
months, or both, at the discretion of the court, and to the administrative penalty prescribed hereunder for every year, in addition to whatever surcharges, interest, tax or fee as may be due, based on the declared annual gross receipts or sales for the corresponding year:
Less than P10,000 P10,000 or more but less than 50,000 50,000 or more but less than 100,000 100,000 or more but less than 200,000 200,000 or more but less than 500,000 500,000 or over P500.00 1,000.00 2,000.00 3,000.00 4,000.00 5,000.00
The above-mentioned failure or refusal to present the required books of accounts for examination shall ipso facto be a ground for the closure of the business establishments concerned. SECTION 161. Penalty for Violation of this Ordinance. Any taxpayer who violates any provision of this ordinance shall be punished by a fine of not less than One Thousand Pesos (P1,000) nor more than Five Thousand Pesos (P5,000) or imprisonment of not less than one (1) month nor more than six (6) months, or both, at the discretion of the court. In addition to whatever surcharges, interest, tax or fee as may be due base on the declared annual gross receipts and sales of the corresponding year. ARTICLE X Final Provisions SECTION 162. Separability clause. If, for any reason/s, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, other parts or provision hereof which are not affected thereby shall continue to be in full force and effect. SECTION 163. Repealing clause. All Ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of this Ordinance are hereby repealed, amended, or modified accordingly. SECTION 164. Effectivity. This Ordinance shall take effect on the first day of January, in the year of our Lord, Two Thousand. Enacted by the City Council of Manila at its regular session today, today December 28, 1999.
Approved by His Honor,, the Mayor, on February 25, 2000. APPROVED: (SGD.) JOSE L. ATIENZA, JR. Mayor City of Manila ATTESTED: (SGD.) EMMANUEL R. SISON Secretary to the Mayor (SGD.) RODOLFO F. LAPID Secretary to the Council (SGD.) DANILO B. LACUNA Vice-Mayor and Presiding Officer City Council, Manila
PRINCIPAL AUTHORS: HON. JOCELYN B. DAWIS-ASUNCION, HON. PATRICK S. OCAMPO, HON. IRMA C. ALFONSO-JUSON, HON. RUBEN J. BUENAVENTURA, HON. ISKO MORENO AND HON. DON RAMON A. BAGATSING. CO-AUTHORS: HON. CITA ASTALS, HON. ALEJANDRO I. ATIENZA., HON. NATALIO BELTRAN III, HON. ALEX C. CO, HON. MA. THERESA B. BONOAN-DAVID, HON. PERCIVAL P. FLOIRENDO, HON. MA. ASUNCION G. FUGUSO, HON. ROGER G. GERNALE, HON. MA. PAZ E. HERRERA, HON. GONZALO P. GONZALES, MARTIN V. ISIDRO, JR. HON. RICARDO S. ISIP, HON. MARLON M. LACSON, HON. PACIFICO D. LAXA, ERNESTO P. LOGARTA, JR. HON. JULIO E. LOGARTA, JR. HON. ROBERTO R. ORTEGA, JR., HON. EDUARDO P. QUINTOS XIV, HON. ELIZABETH Z. RIVERA., HON. MILES M. ROCES, HON. LARRY C. SILVA, HON. CASIMIRO C. SISON, HON. EDWARD M. TAN, HON. DANILO T. VARONA, HON. LUCIANO M. VELOSO, HON. ABELARDO C. VICEO.
No date supplied
January 1, 2001
Copyright 1994-2009
481
MANILA ORDINANCE NO. __
AN ORDINANCE AMENDING CERTAIN SECTIONS OF ORDINANCE NO. 7988 (AMENDED REVENUE CODE OF THE CITY OF MANILA).
Be it ordained by the Council of Manila, THAT: SECTION 1. Certain sections of Ordinance No. 7988 (Amended Revenue Code of the City of Manila) are hereby modified, amended or repealed, to wit. A. Section 14 shall read as follows:
TAX ON MANUFACTURERS, ASSEMBLERS AND OTHER PROCESSORS GROSS SALES Less than 10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 300,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than 2,000,000.00 or more but less than 3,000,000.00 or more but less than 4,000,000.00 or more but less than 5,000,000.00 or more but less than AMOUNT OF TAX: 10,000.00 15,000.00 20,000.00 30,000.00 40,000.00 50,000.00 75,000.00 100,000.00 150,000.00 200,000.00 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 3,000,000.00 4,000,000.00 5,000,000.00 6,500,000.00 ANNUALLY 300.00 413.00 564.00 826.00 1,200.00 1,500.00 2,250.00 3,000.00 4,131.00 5,220.00 7,401.00 10,907.00 15,972.00 20,263.00 30,889.00 37,125.00 44,550.00 51,975.00 54,843.75 QUARTERLY 75.00 103.25 141.50 206.50 300.00 375.00 562.00 750.00 1,032.75 1,305.00 1,850.00 2,720.75 3,993.00 5,065.75 7,722.25 9,281.00 11,138.00 12,994.00 13,711.00
Over 6,500,000.00 up to 25,000,000.00 + 54,843.75 plus 75% of 1% in excess of 6,500,000.00 Over 25,000,000.00 up to 100,000,000.00 = 193,500.00 plus 30% of 1% in excess of 25,000,000.00 Over 100,000,000.00 = 418,500.00 plus 15% of 1% in excess of 100,000,000.00
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B.

TAX ON WHOLESALERS, DISTRIBUTORS OR DEALERS GROSS SALES Less than AMOUNT OF TAX: 1,000.00 2,000.00 3,000.00 4,000.00 5,000.00 6,000.00 7,000.00 8,000.00 10,000.00 15,000.00 20,000.00 30,000.00 40,000.00 50,000.00 75,000.00 100,000.00 150,000.00 200,000.00 300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 ANNUALLY 30.00 60.00 90.00 120.00 150.00 180.00 210.00 240.00 300.00 413.00 522.00 654.00 873.00 1,262.00 1,893.00 2,524.00 3,614.00 4,705.00 6,544.00 9,204.00 13,805.00 18,407.00 22,500.00 QUARTERLY 7.50 15.00 22.50 30.00 37.50 45.00 52.50 60.00 75.00 103.25 130.50 163.50 218.25 315.00 473.25 631.00 903.50 1,176.00 1,636.00 2,301.00 3,451.25 4,601.75 5,625.50
1,000.00 or more but less than 2,000.00 or more but less than 3,000.00 or more but less than 4,000.00 or more but less than 5,000.00 or more but less than 6,000.00 or more but less than 7,000.00 or more but less than 8,000.00 or more but less than 10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 300,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than Over 2,000,000.00 up to 3,000,000.00 Over 3,000,000.00 up to 5,000,000.00 Over 5,000,000.00
22,500.00 +1,125% in excess of P2,000,000.00 33,750.00+ 75% of 1% in excess of P3,000,000.00 48,750.00+ 30% of 1% in excess of P5,000,000.00
C.

TAX ON RETAILERS GROSS SALES AMOUNT OF TAX: 75,000.00 100,000.00 150,000.00 200,000.00
ANNUALLY 1,893.12 2,524.15 3,614.47 4,704.96
QUARTERLY 473.28 631.04 903.62 1,176.24

483
Over 50,000.00 but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than
200,000.00 or more but less than 300,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than Over 2,000,000.00 up to 3,000,000.00 Over 3,000,000.00 up to 5,000.000.00 Over 5,000,000.00
300,000.00 500,000.00 750,000.00 1,000,000.00 2,00,000.00
6,544.05 9,203.62 13,805.43 18,407.24 22,500.00
1,636.01 2,300.91 3,451.36 4,601.81 5,625.00
22,500.00 plus 1.125% in excess of 2,000,000.00 33,750.00 plus 75% of 1% in excess of 3,000,000.00 48,750.00 plus 35% of 1% in excess of 5,000,000.00
For gross receipts of sales of Fifty Thousand Pesos (Php50,000.00) or less, the Barangays, through an Ordinance, shall have the exclusive power to impose tax on retail stores, with fixed establishments, pursuant to Section 152(a) of the Local Government Code. D. Section 18 shall read as follows:
TAX ON CONTRACTORS GROSS SALES Less than 5,000.00 or more but less than 10,000.00 or more but less than 15,000.00 or more but less than 20,000.00 or more but less than 30,000.00 or more but less than 40,000.00 or more but less than 50,000.00 or more but less than 75,000.00 or more but less than 100,000.00 or more but less than 150,000.00 or more but less than 200,000.00 or more but less than 250,000.00 or more but less than 300,000.00 or more but less than 400,000.00 or more but less than 500,000.00 or more but less than 750,000.00 or more but less than 1,000,000.00 or more but less than 2,000,000.00 or more AMOUNT OF TAX: 5,000.00 10,000.00 15,000.00 20,000.00 30,000.00 40,000.00 50,000.00 75,000.00 100,000.00 150,000.00 200,000.00 250,000.00 300,000.00 400,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 ANNUALLY 66.69 143.48 233.78 351.18 569.20 787.28 1,090.68 1,721.53 2,524.15 3,786.23 5,048.31 6,827.20 8,607.20 11,476.54 15,000.00 17,916.38 20,649.83 25,875.00 QUARTERLY 16.67 35.87 58.44 87.80 142.30 196.82 272.67 430.38 631.04 946.56 1,262.08 1,706.80 2,151.85 2,869.14 3,750.00 4,470.09 5,162.46 6,468.75
25,875.00 + 1.125% in excess of P2,000,000.00
E.
Section 19 shall read as follows: SECTION 19 TAX ON BANKS INSURANCE COMPANIES AND
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OTHER FINANCIAL INSTITUTIONS. A percentage tax is hereby imposed on banks and other financial institutions, at the rate of thirty percent of one percent (30% of 1%) on the gross receipts of the preceding calendar year derived from the interests, commissions and discounts from lending activities, income from financial leasing, dividends, rentals from property and profit from exchange or sale of property; PROVIDED, that the percentage tax on Gross premiums shall be fifteen percent of one percent (15% of 1%). F. G. Section 22 is hereby repealed. Section 26 shall read as follows:
SECTION 26 OCCUPANCY TAX ON HOTELS, LODGING HOUSES. There is hereby imposed on all owners or operators of hotels, motels, pension houses, and lodging houses, a one percent (1%) tax on the gross receipts during the preceding calendar year derived from occupancy. H. Section 32 B (1) S(4) b shall be read as follows:
2,250.00 1,650.00 1,200.00 750.00 300.00
1,000sq.m. or more 3,375.00 500or more but less than 1,000 sq.m. 200or more but less than 500 sq.m. 100or more but less than 200 sq.m. 50or more but less than 100 sq.m. 25or more but less than 50 sq.m. less than 25 sq.m. 90.00
I.
Section 33 shall read as follows: SECTION 33 PAYMENT OF FEES AND SUBCHARGES.
The fees herein imposed shall be paid to and collected by the Office of the City Treasurer upon sealing or licensing of the weights and measures instruments and renewable on or before the anniversary date thereof. The official receipts evidencing the payment shall serve as the license to use such instrument for one year from the date of sealing unless it becomes defective before expiration period. Failure to have the instrument re-tested and the corresponding fee paid thereon within the prescribed period shall subject the owner or user to a surcharge of five hundred (500%) per centavo of the prescribed fees, which shall no longer be subject to interest.
PROVIDED, That for electric and water meters under letters (f) and (g) above, the fees shall be paid by service providers.
cCSDaI
J.
Section 34 and subsections (b) and (c) shall read as follows:
SECTION 34 DEVELOPMENT CHARGE, POLLUTER'S TAX AND HAZARD TAX b. Polluter's Tax
1. Smoking Area Less than 10 sq.m. Over 10 sq.m. but less than 20 sq.m. Over 20 sq.m. but less than 50 sq.m. Over 50 sq.m. Rate per Annum 1,000.00 1,250.00 1,500.00 2,000.00
c.
Hazard Tax 1. Flammable liquids such as gasoline, and other carbon disulfides, naphtha, benzol allodin, acetone, alcohol, amyl-acetate, toluol, ethyl acetate, turpentine, thinner, prepared paints, diesel oil, fuel oil, kerosene, varnish, cleansing solvent, polishing liquids, petroleum oil, and crude oil; Flammable gases such as acetylene, hydrogen, coal gas, and other flammables in gaseous form, except liquefied petroleum gas and other compressed gases; Combustible solids calcium carbide; pyrolyxin, matches; nitrate, phosphorus, bromine, sodium, picric acid, and other hazardous explosive, corrosive, oxidizing and lachymatory properties; shredded combustible materials such as wood shavings (kusot), waste (estopa), sisal, oakum and other similar combustible shaving and fine materials; tar, resin, waxes, copra, rubber coal, bituminous coal and similar combustible materials; A tax of fifty percent of one percent (50% of
2.
3.
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1%) per annum, based on the gross sales or receipts derived from the sale of the above-mentioned substances for the preceding calendar year, is hereby imposed, PROVIDED, That fifty percent (50%) of the fees collected shall be appropriated for the procurement of fire trucks, hoses and other fire fighting equipment, supplies and materials and for the conduct of fire prevention programs and activities.
ASIETa
K.
Section 37 Other Fees subsection (c) shall read as follows: c. MAYOR'S AND POLICE CLEARANCE FEES/REAL PROPERTY TAX CLEARANCE/CERTIFIED TRUE COPY OF DOCUMENTS
20.00 100.00 500.00 200.00 300.00 50.00 30.00 50.00 10.00 5.00 2.00 5.00 10.00 15.00 10.00
1. for domestic employment, scholarship study grant and fine clearance 2. for change of name 3. for application of Filipino citizenship 4. for passport of visa application 5. for firearms permit application 6. Real Property Tax Clearance 7. Certified True Copy of Document per Page 8. For other purposes not specified above 9. to ship out the following: 9.1 large cattle, per head 9.2 hogs or pigs, per head 9.3 goats, sheep, dogs and other animals, per head 9.4 fowls 9.4.1 first 20 heads 9.4.2 from 21 to 50 heads 9.4.3 from 51 to more 9.4.4 gamecocks or fighting cocks per head
SECTION 2. Separability Clause. if for any reason/s, any part or provision of this Ordinance shall be held to be unconstitutional or invalid, other parts or provisions thereof which are not affected shall continue to be in full force and effect. SECTION 3. Repealing Clause. All Ordinances, rules and regulations or part thereof in conflict or inconsistent with the provisions of the Ordinance are
hereby modified, amended, or repealed accordingly. SECTION 4. Effectivity Clause. This Ordinance shall take effect on the first day of January, in the year of our Lord, Two Thousand One. Enacted by the City Council of Manila at its regular session today. Approved by His Honor, the Mayor, on APPROVED: JOSE L. ATIENZA, JR. Mayor City of Manila ATTESTED: EMMANUEL R. SISON Secretary to the Mayor RODOLFO F. LAPID Secretary to the City Council DANILO B. LACUNA Vice Mayor and Presiding Officer City Council, Manila
Sponsored on the Floor by: HON. ALEJANDRO I. ATIENZA, Acting Majority Floor Leader CERTIFICATION This is to certify that the proposed Ordinance had been ordered published by the City Council of Manila at its regular session held on December 12, 2000, pursuant to the provisions of Section 17, Article III of R.A. 409, as amended, otherwise known as the Revised Charter of the City of Manila.
aETADI
(SGD.) RODOLFO F. LAPID City Government Dept. Head III (Secretary to the City Council)
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October 26, 2000
October 31, 2000
AN ORDINANCE GRANTING OWNERS OF REAL PROPERTIES AND MACHINERIES TAX RELIEF FROM PAYMENT OF INTERESTS AND PENALTIES ON REAL ESTATE TAX ARREARAGES FROM NOVEMBER 2, 2000 TO DECEMBER 31, 2000, UNDER CERTAIN TERMS AND CONDITIONS
Be it ordained by the-City Council of Manila, THAT: SECTION 1. Owners of real properties and machineries with tax arrearages from 1999 and prior years are hereby granted tax relief from payment of interests and penalties, provided said tax delinquencies are settled from November 2, 2000 to December 31, 2000. SECTION 2. the following: a. b. c. Real properties and machineries covered by tax relief are
Those declared for the first time and subject to back taxes; Those already declared but taxes due thereon have not been paid; Those advertised for sale, or included in public auction but not purchased by any person, real or judicial, as of the date of effectivity of this ordinance or declared forfeited in favor of the government. Payments for real property/machinery tax arrearages may be
SECTION 3. made as follows: a.
Tax arrearages amounting to Philippine Pesos 20,000.00 and .above if paid in full, shall be granted a discount of five percent (5%) of the total tax due: Tax arrearages amounting to Philippine Pesos 100,000.00 and above may be paid in four (4) equal monthly installments and shall
b.
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be granted a discount of five percent (5%) if paid within the month when the installment falls due; c. In case of payment by installment, the first installment shall be paid upon execution of the compromise agreement between the taxpayer and the City Treasurer, succeeding installments shall be paid on/or before the last working day of the ensuing month.
SECTION 4. In order to avail of the tax relief benefit, the following conditions shall first be complied with: a. b. c. Property taxes for the current year shall be updated and paid in full; The Compromise Agreement between the taxpayer and the City Treasurer shall be duly executed; The Valid Authority to Pay or Order of Payment which is now called Real Estate Tax Bill shall be duly signed by the City Treasurer or her duly authorized representative.
cAEaSC
SECTION 5. Payment for property taxes covered under this Ordinance shall not be accepted by receiving tellers unless accompanied by a duly signed Real Estate Tax Bill. SECTION 6. Insofar as delinquencies partially settled under existing tax compromise agreements are concerned, only interests and penalties on unpaid balance shall be waived upon availment of the tax relief within the period mentioned in Section 1 hereof. SECTION 7. Upon approval of this Ordinance, the City Treasurer shall conduct a citywide information campaign to disseminate to concerned real property owners the real estate tax relief granted by the City and encourage availment thereof. SECTION 8. If any clause, sentence, paragraph, section or part of this ordinance shall be declared unconstitutional or invalid by any court of competent jurisdiction, other parts or provisions hereof which are not affected thereby shall continue to be in full force and effect.
HIcTDE
SECTION 9. All ordinances or parts thereof which are inconsistent with the provisions of this ordinance are hereby modified, amended or repealed
accordingly. SECTION 10. 2000. Approved by His Honor, the Mayor, on Oct. 31, 2000. APPROVED: This Ordinance shall take effect upon its approval.
Enacted by the City Council of Manila at its regular session today, October 26,
(SGD.) JOSE L. ATIENZA, JR. Mayor City of Manila ATTESTED:
(SGD.) CASIMIRO C. SISON Acting Presiding Officer City Council, Manila
(SGD.) EMMANUEL R. SISON Secretary to the Mayor
(SGD.) RODOLFO F. LAPID Secretary to the City Council
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ADMINISTRATION MEASURE SPONSORED ON THE FLOOR BY: HON. MARLON M. LACSON Majority Floor Leader
July 31, 2003
August 11, 2003
MANILA CITY ORDINANCE NO. 8057
AN ORDINANCE GRANTING FURTHER TAX INCENTIVES TO OWNERS OR LESSEES OF BUILDINGS/STRUCTURES LOCATED ALONG AND/OR WITHIN QUEZON BOULEVARD, QUIAPO AREA, STA. CRUZ INCLUDING RIZAL AVENUE UP TO THE CITY LIMITS, ESCOLTA AND SAN NICOLAS AREA ON PAYMENT OF ADDITIONAL REALTY TAX ON IMPROVEMENTS OCCASIONED BY MAJOR REPAIRS, REHABILITATION OR RECONSTRUCTION OF EXISTING BUILDINGS/STRUCTURES FOR A PERIOD OF FIVE (5) YEARS, UNDER CERTAIN TERMS AND CONDITIONS, AND FOR OTHER PURPOSES
Administration Measure Principal Authors: Hon. Miles M. Roces, Hon. Amalia A. Tolentino and Hon. Victoriano A. Melendez Co-Authors: Hon. Bernardito C. Ang, Hon. Benjamin D. Asilo, Hon. Cita Astals, Hon. Jocelyn B. Dawis-Asuncion, Hon. Don Ramon A. Bagatsing, Hon. Nelissa F. Beltran, Hon. Ruben F. Buenaventura, Hon. Abraham C. Cabochan, Hon. Carlos C. Castaeda, Hon. Juan Miguel T. Cuna, Hon. Ma. Theresa B. Bonoan-David, Hon. Ma. Asuncion G. Fugoso, Hon. Francesca Marie P. Gernale, Hon. Richard C. Ibay, Hon. Martin V.I. Isidro, Jr., Hon. Ricardo S. Isip, Hon. Irma C. Alfonso-Juson, Hon. Arlene W. Koa, Hon. Pacifico D. Laxa, Hon. Julio E. Logarta, Jr., Hon. Jhosep Y. Lopez, Hon. Edward
V.P. Maceda, Hon. Isko Moreno, Hon. Patrick S. Ocampo, Hon. Roberto R. Ortega, Jr., Hon. Eduardo P. Quintos XIV, Hon. Elizabeth Z. Rivera, Hon. Larry C. Silva, Hon. Casimiro C. Sison, Hon. Edward M. Tan, Hon. Danilo T. Varona, Hon. Luciano M. Veloso, Hon. Manuel M. Zarcal, Hon. Marlon M. Lacson, Majority Floor Leader and Hon. Alejandro I. Atienza, Acting Presiding Officer Be it ordained by the City of Manila, THAT: SECTION 1. Owners or lessees of existing buildings/structures located along and/or within Quezon Boulevard, Quiapo area, Sta. Cruz including Rizal Avenue up to the City limits Escolta and San Nicolas area, are hereby imposed a basic rate of zero percent (0%) on the increase in the assessed value of the real property, comprising of buildings/structures or improvements occasioned by major repairs, rehabilitation or reconstruction of said edifices. SECTION 2. As used herein, the terms major repairs or rehabilitation shall refer to restoration/improvement works of any building, to enhance its appearance and/or prolong its economic life, while the term reconstruction shall refer to construction of new building. SECTION 3. The tax incentive herein granted, shall be for a period of (5) years, to take effect on the first day of January of the succeeding year, following the date of issuance of a certificate of tax incentive. SECTION 4. To avail of the tax incentive herein granted, owners or lessees are required to file within sixty (60) days after the completion of such repair, rehabilitation or reconstruction, a written application for grant of tax incentive before the Office of the City Assessor, accompanied by the following documents: a) b) c) d) e) f)
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Certified True Copy of Transfer Certificate of Title, where the structure is to be repaired/rehabilitated/reconstructed Realty Tax Clearance for land and improvement Certified True Copy of Building Permit One (1) copy of approved plans and specifications Certified True Copy of Occupancy Permit Certified True Copy of Demolition Permit, in case of new
construction g) Certified True Copy of Contract of Lease, in case the owner of building is not the owner of lot
SECTION 5. The City Assessor shall process the application and forward the same to the City Mayor with his comment(s) and/or recommendation(s), for proper disposition. Once the City Mayor approves the application, the grantee shall be issued a Certificate of Tax Incentive signed by the City Mayor. All other provisions and implementing rules and regulations pertaining to the issuance of tax declarations shall remain the same. SECTION 6. The City Assessor shall likewise determine the assessed value of the buildings/structures as mentioned under Section 1 hereof, to be used as basis for taxation, after the expiration of the period of tax incentive. SECTION 7. The tax incentive herein granted, shall apply to improvements with minimum construction costs of ONE MILLION PESOS (Php1,000,000.00), as per building permit(s) to be issued by the Office of the Building Official upon the effectivity of its Ordinance: PROVIDED That the period of availment through written application of this tax incentive shall terminate on December 31, 2005. SECTION 8. Any tax incentive granted maybe revoked or rescinded in case the grant hereof, was obtained thru misrepresentation, falsification, deceit, or fraud and the offending party shall be held criminally and/or administratively liable. SECTION 9. Penalty Clause. Any person found violating or infringing the provisions of this Ordinance or any part hereof, shall upon conviction, be punished by a fine of FIVE THOUSAND PESOS (Php5,000.00), or by imprisonment of six (6) months. SECTION 10. Repealing Clause. All ordinances or parts thereof, which are inconsistent herewith, are hereby amended, modified or repealed accordingly. SECTION 11. its approval. 2003. Effectivity Clause. This Ordinance shall take effect upon
Enacted by the City Council of Manila at is regular session today, July 31,
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Approved by His Honor, the Mayor, on August 11, 2003.
APPROVED: (SGD.) JOSE L. ATIENZA, JR. Mayor City of Manila (SGD.) ALEJANDRO I. ATIENZA President Pro-Tempore and Acting Presiding Officer City Council, Manila ATTESTED: (SGD.) EMMANUEL R. SISON Secretary to the Mayor (SGD.) RODOLFO F. LAPID Secretary to the City Council
September 7, 2004
September 29, 2004
AN ORDINANCE RESTORING THE ASSESSMENT LEVELS PRESCRIBED IN

SECTION 74 (A) OF ORDINANCE NO. 7794, AS AMENDED, OTHERWISE KNOWN AS THE REVENUE CODE OF THE CITY OF MANILA, REPEALING ORDINANCE NO. 7905 THEREFOR, AND FOR OTHER PURPOSES
PRINCIPAL AUTHORS: Hon. Ernesto G. Dionisio, Majority Floor Leader, Hon. Irma C. Alfonso-Juson, Hon. Cita Astals, Hon. Greco B. Belgica, Hon. Ruben F. Buenaventura, Hon. Louisito N. Chua, Hon. Alex C. Co, Hon. Ma. Theresa B. Bonoan-David, Hon. Ma. Asuncion G. Fugoso, Hon. Maria Lourdes M. Isip-Garcia, Hon. Roger G. Gernale, Hon. Richard C. Ibay, Hon. Martin V.I. Isidro, Jr., Hon. Ricardo S. Isip, Hon. Arlene W. Koa, Hon. Pacifico D. Laxa, Hon. Jhosep Y. Lopez, Hon. Victoriano A. Melendez, Hon. Roberto R. Ortega, Jr., Hon. Eduardo P. Quintos XIV, Hon. Elizabeth Z. Rivera, Hon. Monina U. Silva, Hon. Casimiro C. Sison, Hon. Edward M. Tan, Hon. Amalia A. Tolentino, Hon. Luis C. Uy, Hon. Abelardo C. Viceo, Hon. Manuel M. Zarcal and Hon. Juan Miguel T. Cuna, Acting Presiding Officer Be it ordained by the City Council of Manila, THAT: SECTION 1. Ordinance No. 7905 is hereby repealed, and Section 74 (A) of Ordinance No. 7794, as amended, otherwise known as the Revenue Code of the City of Manila, is restored, to read as follows.
"Sec. 74 (A).Assessment Levels. The assessment levels to be applied to the fair market value of real property, to determine its assessed value shall be as follows:
1. On Land: Class Residential Commercial Industrial 2. On Building and other Structures: a. Residential Fair Market Value Over P175,000.00 300,000.00
Assessment Level 20% 50% 50%
Not Over P175,000.00 300,000.00 500,000.00

496
500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00
750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00
25% 30% 35% 40% 50% 60%

EDaHAT
b. Commercial/Industrial Fair Market Value Over P300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00 3. On Machineries: Class Residential Commercial Industrial 4. On Special Classes: Actual Use Not Over P300,000.00 500,000.00 750,000.00 1,000,000.00 2,000,000.00 5,000,000.00 10,000,000.00
Assessment Level 30% 35% 40% 50% 60% 70% 75% 80%
Assessment Level 15% 15% 15% 15%
Cultural Scientific Hospitals Local Water District Government-Owned and Controlled Corporations engaged in the supply and distribution of water and/or generation and transmission of electric power.
10%"
SECTION 2. The assessment levels as herein embodied, shall take effect on January 1, 2005, and shall serve as the assessment levels for the schedule of values
enacted in Ordinance No. 7894; PROVIDED, HOWEVER, That for calendar year 2005, the tax increase on lands, improvements, buildings and other structures, including machineries used for residential, commercial and industrial purposes, shall not exceed by one hundred percent (100%) of the tax imposed thereon, in calendar year 2004; PROVIDED, FURTHER, That the amount of tax to be paid shall in no case be lower than the tax imposed thereon, in calendar year 2004. SECTION 3. In case where (a) real property is declared for the first time; (b) there is an on-going general revision of property classification and assessment; or (c) a request is made by the person in whose name the property is declared, the City Assessor or his duly authorized deputy shall, in accordance with the provisions of this Ordinance make a classification, appraisal and assessment of the real property listed and described in the declaration, irrespective of any previous assessment or taxpayer's valuation thereon: PROVIDED, HOWEVER, That the assessment of real property shall not be increased oftener than once every three (3) years, except in case of new improvement, substantially increasing the value of the said property or of any change in actual use. SECTION 4. Those properties which have been declared and assessed as new or re-assessed, increasing the assessment prior to the effectivity of this Ordinance, with tax declarations having been issued and bearing effectivity dates of January 1, 2003, January 1, 2004 and January 1, 2005, shall be re-assessed under this Ordinance, three (3) years after the effectivity date as appearing on the said tax declaration.
AaSHED
SECTION 5. The base unit construction cost refers to the structurally constructed building, less finishings or additionals that differentiate one structure or building from one another, their floor areas notwithstanding. In the computation of the Fair Market Value (FMV) of all improvements and other structures, the Schedule of Values under Ordinance No. 7894 shall be used and the cost of additional components and other "extras" shall be added to the value of the main structure, to arrive at the aggregate market value. The unit cost for additional components and "extras" shall also be based on the Schedule of Values under Ordinance No. 7894: PROVIDED, HOWEVER, That the real property to be assessed hereof, shall include "improvements" within an improvement, which shall be assessed against the beneficial user thereof. SECTION 6. In the assessment of a condominium building, the roof deck, its foundation and its structural components shall form part of the common area. The common areas as well as the saleable area form an integral part of the building and
shall be assessed on the basis of the procedure mentioned hereunder. The value of the common area shall be added to the value of the saleable area, which shall produce the market value of the condominium building. The segregated condominium units which have been issued individual Condominium Certificate of Title (CCT) shall be assessed using the "weighted average method", wherein the aggregate values shall be distributed proportionately based on the unit area indicated in the CCT. This shall also be applicable in the assessment of townhouses and apartments with individual Condominium Certificates of Title. Any improvement introduced later by unit buyers, owners or developers of condominium units, apartment units or townhouses, shall be assessed independently using the Schedule of Values for additional components and "extras" as guide for appraisal/assessment. The assessed value of the additional component of a unit shall then be added to the unit's original assessed value. SECTION 7. With regard to the yearly depreciation of old buildings and machineries as requested by the owners, the same shall be applied once every three (3) years where the aggregate depreciation for three (3) years shall be deducted accordingly: PROVIDED, That the amount of depreciation shall be estimated only at the time of appraisal of the property according to the Schedule of Base Unit Construction Cost in use or replacement cost machinery at the time of appraisal and shall be assessed like similar buildings and other structures or machinery in the locality. SECTION 8. In case any provision of this Ordinance shall be held or declared invalid or unconstitutional, the validity of the other provisions shall not be affected thereby. SECTION 9. Section 76 (c) and Section 93 (a) of Ordinance No. 7988 are hereby specifically repealed and any Ordinance, rules and/or regulations or parts thereof, which are inconsistent with the provisions of this Ordinance are hereby repealed, amended or modified accordingly. SECTION 10. This Ordinance shall take effect upon its approval.
Enacted by the City Council of Manila at its regular session today, September 7, 2004.
ADETca
Approved by His Honor, the Mayor, on September 29, 2004.
APPROVED:
(SGD.) JOSE L. ATIENZA, JR. Mayor City of Manila (SGD.) JUAN MIGUEL T. CUNA President Pro-Tempore and Acting Presiding Officer City Council, Manila ATTESTED: (SGD.) EMMANUEL R. SISON Secretary to the Mayor (SGD.) RODOLFO F. LAPID Secretary to the City Council
April 21, 2005
May 16, 2005
ORDINANCE DELETING SUB-PARAGRAPH 4 (SOLEMNIZATION) OF PARAGRAPH C, SECTION 35 OF ORDINANCE NO. 7988, OTHERWISE KNOWN AS THE AMENDED REVENUE CODE OF THE CITY OF MANILA
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PRINCIPAL AUTHORS: Hon. Ma. Theresa B. Bonoan-David, Hon. Maria, Sheilah H. Lacuna-Pangan, Hon. Bernardito C. Ang, Hon. Greco B. Belgica, Hon. Ma. Asuncion G. Fugoso, Hon. Danilo Victor H. Lacuna, Jr., Hon. Jhosep Y. Lopez, Hon. Victoriano A. Melendez, Hon. Isko Moreno, Hon. Roberto R. Ortega, Jr., Hon. Eduardo P. Quintos XIV, Hon. Luis C. Uy, Hon. Manuel M. Zarcal, Hon. Casimiro C. Sison Acting Majority Floor Leader and Hon. Danilo B. Lacuna, Vice-Mayor and Presiding Officer CO-AUTHORS: Hon. Irma C. Alfonso-Juson, Hon. Benjamin D. Asilo, Hon. Nelissa F. Beltran-Ricohermoso, Hon. Ruben F. Buenaventura, Hon. Alex C. Co, Hon. Juan Miguel T. Cuna, Hon. Roger G. Gernale, Hon. Richard C. Ibay, Hon. Martin V.I. Isidro, Jr., Hon. Ricardo S. Isip, Hon. Arlene W. Koa, Hon. Pacifico D. Laxa, Hon. Elizabeth Z. Rivera, Hon. Monina U. Silva, Hon. Edward M. Tan, Hon. Amalia A. Tolentino, Hon. Abelardo C. Viceo, Hon. Carlos C. Castaeda, Hon. Francesca Marie P. Gernale and Hon. Ernesto G. Dionisio, Majority Floor Leader Be it ordained by the City Council of Manila, THAT: SECTION 1. Sub-Paragraph 4 (Solemnization) of Paragraph C, Section 35 of Ordinance No. 7988, otherwise known as the Amended Revenue Code of the City of Manila, is hereby deleted. SECTION 2. approval. 2005. Approved by His Honor, the Mayor, on May 16, 2005.
CSHEca
This Ordinance shall immediately take effect upon its
Enacted by the City Council of Manila at its regular session today, April 21,
APPROVED: (SGD.) JOSE L. ATIENZA, JR. Mayor City of Manila (SGD.) DANILO B. LACUNA Vice-Mayor and Presiding Officer
City Council, Manila ATTESTED: (SGD.) EMMANUEL R. SISON Secretary to the Mayor (SGD.) RODOLFO F. LAPID Secretary to the City Council
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Manila Tax Code

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November 10, 1993

REPUBLIC OF THE PHILIPPINES City of Manila OFFICE OF THE CITY TREASURER

The text of the certification required in No. 2(a) above is enclosed.

CD Technologies Asia, Inc.

Philippine Taxation 2008

ANTHONY Y. ACEVEDO City Treasurer

CD Technologies Asia, Inc.

This Memorandum Circular shall take effect immediately.

ANTHONY Y. ACEVEDO City Treasurer

November 26, 1992

MANILA ORDINANCE NO. 7773

CD Technologies Asia, Inc.

Philippine Taxation 2008

FOR INDIVIDUAL TAXPAYERS

Exempt from the Community Tax are the following:

This Ordinance shall take effect on January 1, 1993.

(SGD.) EMMANUEL R. SISON Secretary to the City Council

Principal Author: Co-Authors:

June 29, 1993

MANILA ORDINANCE NO. 7794

AN ORDINANCE ENACTING A REVENUE CODE FOR THE CITY OF MANILA

CD Technologies Asia, Inc.

Philippine Taxation 2008

CD Technologies Asia, Inc.

Philippine Taxation 2008

CD Technologies Asia, Inc.

Philippine Taxation 2008

Tax on the Transfer of Real Property Ownership.

It shall be the duty of the seller, donor, transferor, executor or administrator to

CD Technologies Asia, Inc.

Philippine Taxation 2008

CD Technologies Asia, Inc.

Philippine Taxation 2008

CD Technologies Asia, Inc.

Philippine Taxation 2008

(56 1/4%) of one percent (1%)

CD Technologies Asia, Inc.

Philippine Taxation 2008

(3) (4) (5)

(6) (7) (8)

SECTION 17. retailers

Rate of Tax Per Annum

More than P400,000.00

With gross sales or receipts for the

preceding calendar year in the amount of:

Philippine Taxation 2008

or moreat a rate of seventy five percent (75%) of one percent (1%)

pursuant to the pertinent provisions of the said code. B)

CD Technologies Asia, Inc.

Philippine Taxation 2008

(10) (11) (12) (13) (14) (15) (a)

(b) (c) (16) (E)

CD Technologies Asia, Inc.

(6) (7) (8) (9)

Payment of Business Taxes.

200.00 400.00 100.00 200.00

Main Office Per branch Money shops per establishment

4,000.00 2,000.00 1,000.00

1,000.00 800.00 600.00

400.00 200.00 100.00

1,000.00 300.00 100.00 500.00 1,000.00

100.00 100.00 100.00 100.00 100.00 500.00

10,000 50,000 100,000