aa olka ng Pilipi Se aan SP SECRETARIAN Sangguniang Panalawigan FILE SIPI SA KATITIKAN NG KARANIWANG PULONG BLG. 40 NG IKA-8 SANGGUNIANG PANLALAWIGAN NG BULACAN NA IDINAOS SA “BUSLO” RESTAURANT, POBLACION, GUIGUINTO, BULACAN, NOONG MARTES, OKTUBRE 06, 2015 DUMALO: Igg. Daniel R. Fernando Pangalawang Punong Lalawigan at Pinunong Tagapangulo MGA KASANGGUNI NG SANGGUNIANG PANLALAWIGAN UNANG DISTRITO IKALAWANG DISTRITO gg. Felix V. Ople Igg. Ramon R. Posadas, '99:Therese Chery B. Ope . IKATLONG DISTRITO IKA-APAT NA DISTRITO gg. Rino V. Castro Igg. Enrique A. Delos Santos, Jr. gg. Noriny! 8. Sulit- Villanueva Ig. Allan Ray A. Baluyut (ainorty Fleer Lesser) MGA KINATAWAN NG LIGA Liga ng mga Barangay Liga ng mga Kagawad ng Sangguniang Bayan/Panlungsod gg. Mark Cholo |. Violago Igg. Josef Andrew T. Mendoza HINDI NAKADALO: gg. Michael C. Fermin aisjrty Foor Leader) gg. Enrique V. Dela Cruz, Jr (Assistant Maoty Floor Leader) gg. Eulogio C. Sarmiento Ill Kasangguni, Unang Distrito Kasangguni, Ikalawang Distrito Kasangguni, Ika-Apat na Distrito PANLALAWIGANG KAUTUSAN BLG. 17-2015 ISANG KAUTUSANG NAGSUSUSOG SA PROVINCIAL INVESTMENT INCENTIVE ORDINANCE OF 1999 MAY-AKDA: ATTY. ENRIQUE "BUKO" V. DELA CRUZ. J Pinagtibay ng Sangguniang Panlalawigan sa isang pangkaraniwang pulong ang mga sumusunod: SAPAGKA'T, sa ilalim ng Section 1 ng DILG Memorandum Circular No. 183, dated 04 June 1991 (PRESCRIBING THE GUIDELINES FOR THE IMPLEMENTATION OF TAX EMPTION PRIVILEGES UNDER THE LOCAL GOVERNMENT CODE OF 1991) ay jakasaad na: "Section 1. The sangguniang bayanipanlungsod/panialawigan may grant tax exemptions, tax incentives or tax reliefs but such grant shall not, however, apply to regulatory fees which are levied under the police power of LGUs. Tax exemptions shall be conferred through the issuance of a tax exemption certificate, which shall be non-transferable. In thi regard, the sanggunian concerned may be guided by the following:Panlalawigang Kautusan Big. 17-2015 Lalawigan ng Bulacan Pahina 2 | (a) Tax exemption or tax relief may be granted in cases of natural calamities, civil disturbances, general failure of crops, or adverse economic conditions such as substantial decrease in the prices of agricultural or agri-based products; (b) The grant of exemption or relief shall be through an ordinance; (c) Any exemption or relief granted to a type or kind of business shall apply to all business similarly situated; and (d) Any exemption or relief granted shall take effect only during the next calendar year for a period not exceéding twelve (12) months as may be provided in the ordinance. In case of shared revenues, the exemption or relief shall not only extend to the LGU granting such exemption or relief.” SAPAGKA’T, ang Article 282 ng Implementing Rules ng Local Government Code ay nagtatakda na: “article 282. Authority to Grant Tax Exemption Privileges or Incentives — (a) While sanggunians may grant tax exemption, tax incentive, or tax relief, such grant shall not apply to regulatory fees which are levied under the police power of LGUs. Tax exemptions shall be conferred through the issuance of a tax exemption certificate, which shall be non-transferable. (b) The sanggunians granting tax exemptions, tax incentives and tax reliefs may be guided by the following (1) On the grant of tax exemptions or tax reliefs: (i) Tax exemption or tax relief may be granted in cases of natural calamities, civil disturbance, general failure of crops, or adverse economic conditions such as substantial decrease in the prices of agricultural or agri-based products; (li) The grant of exemption or relief shall be through an ordinance, (lil) Any exemption oF relief granted to a type or kind of business shall apply to all business similarly situated; and {iv) Any exemption or relief granted shall take effect only during the next calendar year for a period not exceeding twelve (12) months as may be provided in the ordinance. In the case of shared revenues, the exemption or relief shall only extend to the LGU granting such exemption or relief. (2) On the grant of tax incentives: (i) The tax incentive shall be granted only to new investments in the locality and the ordinance shall prescribe the terms and conditions therefor;mee Panlalawigang Kautusan Big. 17-2015 Lalawigan ng Bulacan Pahina 3 (il) The grant of the tax incentive shall be for a definite period not exceeding one (1) calendar year; (iii) The grant of tax incentives shall be by ordinance assed prior to the first (1*) day of January of any year; and {iv) Any tax incentive granted to a type or kind of business shall apply to all businesses similarly situated. SAPAGKA'T, sa_kasalukuyan ang Section 17 ng Bulacan Provincial Incentive Ordinance of 1999 ay nagbibigay ng tax incentive na may tatlo (3) hanggang labinlimang (15) taon at sumasaklaw sa mayor's permit, local permits, business tax, real property tax, franchise tax, at land tax maging sa mga bayan at lungsod sa Lalawigan ng Bulacan; SAPAGKA’T, sa legal opinion may petsa 24 February 2004 ng Bureau of Local Goverment Finance (BLGF) ng Department of Finance (DOF) ay malinaw na isinasaad na ang anumang Tax Incentive Ordinance ng mga LGU ay dapat sumunod sa itinatadhana ng batas at hindi maaaring humigit ang tax incentive sa isang (1) taon at hindi rin maaaring masaklaw ang share ng mga bayan o lungsod sa mga shared revenues na ginagawaran ng tax incentive; DAHIL DITO, sa mungkahi ni Kasangguni ng Sangguniang Panlalawigan Atty. Enrique “Buko” V. Dela Cruz, Jr, Tagapangulo ng Lupon sa Pamamaraan at Pagkukunan, na pinangalawahan ng lahat ng mga Kasangguni na nakadalo, IPINASIYA, gaya nang dito'y ipin iya, na masusugan ang Bulacan Provincial Incentive Ordinance of 1999 gaya ng sumusunod (amendments underlined) ‘Ang Section 4 (Composition of the Board) hinggil sa regular members ay madagdagan (amendments underlined): The Board shall be composed of the following: Chairman Vice Chairman Members The Provincial Governor President or the duly elected Representative of the Bulacan Chamber of Commerce and Industry Chairman, SP Committee on Trade and industry rman, SP Committee on Ways and Meat Chairman, SP Committee on Economic Enter Representative from the Department of Trade and Industry (Bulacan Provincial Office) President or duly elected Representative of the Bulacan Bankers Association Federation Chairman or duly elected Representative of the People’s Economic Council President, Tourism Council of Bulacan poPanlalawigang Kautusan Big. 17-2015 Lalawigan ng Bulacan Pahina 4 ‘Ang huling sentence ng Section 15 ay madadagdagan ng (amendments underlined): “Upon approval/acceptance, any applicant shall also be required to pay to the Board a non-refundable registration fee of 1/10 of 1% of the amount of investment or the sum of P2 Million Pesos, whichever is lower. ‘Ang Section 17 ay mapalitan at maging (amendments underlined): O tion_oF in ranted shall take the ne: fora exceeding twelve (12) as IPINASIYA PA, na mailathala ang kautusang ito sa isang newspaper of general circulation bilang pabatid (notice) sa lahat ng apektadong taxpayers. IPINASIYA PA RIN, na padalhan ng sipi ng kautusang ito ang lahat ng tanggapan ng pamahalaan na may kinalaman dito. PINAGTIBAY. Pinatutunayan ko ang kawastuan ng nilalaman ng kapasiyahang nakatitik sa itaas nito. PINAGTIBAY: INO M. SY-ALVARAD: Phinong Lalawigan PUBLIKA NG PILIPINAS SANSGUNIENE PANLALAWIGAN PEMFLOLOS. BOLAGAN \ANGGAPAN NGKALIHIN