Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
OFFICE OF THE SANGGUNIANG BARANGAY
EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG
BARANGAY OF BARANGAY MAY-ANAO HELD AT THE SANGGUNIANG BARANGAY SESSION
HALL ON JANUARY 20, 2024 AT 8:00 O’ CLOCK AM
Present:
HON. MARCELO N. VILLAFUERTE JR. - Punong Barangay
HON. EDWIN D. PESIMO - Kagawad
HON. RAYMOND M. PALOMARES - Kagawad
HON. FRANCIS NOLI C. BORLON - Kagawad
HON. RAQUEL S. CARBONEL - Kagawad
HON. GEORGE T. PLAZO - Kagawad
HON. ALBERTO R. DELLOVA - Kagawad
HON. LORNA Z. MALBOG - Kagawad
HON. JOHN ROMER P. RANCES - SK Chairman
Absent:
________________________________ -
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RESOLUTION NO. _____
Series of 2024
A RESOLUTION REORGANIZING THE BARANGAY COUNCIL FOR THE PROTECTION OF
CHILDREN PLAN AND BUDGET (BCPC) FOR C/Y 2024 OF BARANGAY MAY-ANAO, TIGAON ,
CAMARINES SUR AND COMPOSING NEW COMMITTEE AND MEMBERS.
WHEREAS, as compliance to DSWD for accreditation of Barangay Day Care Center and compliance to
National Government the barangay shall create a Barangay Council for the Protection of Children and
allocate appropriate fund for C/Y 2024.
WHEREAS, that emotionally disturbed or socially maladjusted child shall be treated with sympathy and
understanding, and shall be entitled to treatment and competent care.
WHEREAS, the existing order was created to plan and spearhead programs of children at local level with the
end in view of making the locality child friendly.
WHEREAS, that the Presidential Decree No. 603 be the basis of barangay local government to execute
properly the rights of our young fellow constituents and protect them for any possible harm.
WHEREAS, that Barangay May-Anao Council shall compose BCPC new committee.
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
NOWTHEREFORE, on motion of Kagawad Edwin D. Pesimo and unanimously approved by all the
members present;
BE IT RESOLVED AS IT IS HEREBY RESOLVED, to effectively approve the Barangay Council for the
Protection of Children Plan and Budget (BCPC) for C/Y 2024 of Barangay May-Anao and appointing
member and committees
RESOLVED FURTHER, to send copies of this Resolution to all the officials and offices of the government
concerned for their information.
ADOPTED. January 20, 2024
x------------------------------------------------------------------------------------------------------------------------x
I HEREBY CERTIFY to the correctness of the foregoing Resolution which was duly adopted by the
Sangguniang Barangay during its regular January 20, 2024
ROXANNE F. PESIMO
Barangay Secretary
ATTESTED AND CERTIFIED
TO BE DULY ADOPTED:
HON. MARCELO N. VILLAFUERTE JR.
Presiding Officer/Punong Barangay
HON. EDWIN D. PESIMO HON. RAYMOND M. PALOMARES
Kagawad Kagawad
HON. FRANCIS NOLI C. BORLON HON. RAQUEL S. CARBONEL
Kagawad Kagawad
HON. GEORGE T. PLAZO HON. ALBERTO R. DELLOVA
Kagawad Kagawad
HON. LORNA Z. MALBOG HON. JOHN ROMER P. RANCES
Kagawad SK Chairman/Ex-Officio Member
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
OFFICE OF THE SANGGUNIANG BARANGAY
EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG
BARANGAY OF BARANGAY MAY-ANAO HELD AT THE SANGGUNIANG BARANGAY SESSION
HALL ON JANUARY 20, 2024 AT 8:00 O’ CLOCK AM
Present:
HON. MARCELO N. VILLAFUERTE JR. - Punong Barangay
HON. EDWIN D. PESIMO - Kagawad
HON. RAYMOND M. PALOMARES - Kagawad
HON. FRANCIS NOLI C. BORLON - Kagawad
HON. RAQUEL S. CARBONEL - Kagawad
HON. GEORGE T. PLAZO - Kagawad
HON. ALBERTO R. DELLOVA - Kagawad
HON. LORNA Z. MALBOG - Kagawad
HON. JOHN ROMER P. RANCES - SK Chairman
Absent:
________________________________ -
x------------------------------------------------------------------------------------------------------------------------x
RESOLUTION NO. _____
Series of 2024
A RESOLUTION APPROVING AND ADOPTING THE BARANGAY SENIOR CITIZEN AFFAIRS
(BASCA) PLAN AND BUDGET FOR CY 2024 OF BARANGAY MAY-ANAO, TIGAON,
CAMARINES SUR
WHEREAS, presented to the Sanguniang Barangay is the approved Barangay Senior Citizens Affairs
(BASCA) Plan and Budget for C/Y 2024 comprising the one (1) percent of the total Annual Budget of the
Barangay subject for approval, adaptation, implementation and legalization.
WHEREAS, the plan was created by the Sanguniang Barangay Council, hence adopting the 2023 budget of
BASCA and subject for implementation.
WHEREAS, this document is needed as compliance to DSWD, Senior Citizen Office (LGU), Municipality of
Tigaon and other Government Agencies requesting this copy.
NOWTHEREFORE, on motion of Kagawad Edwin D. Pesimo and unanimously approved by all the
members present;
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
BE IT RESOLVED AS IT IS HEREBY RESOLVED, to effectively approve the Barangay Senior Citizen
Affairs (BASCA) Plan and Budget for C/Y 2024.
RESOLVED FURTHER, to send copies of this Resolution to all the officials and offices of the government
concerned for their information.
ADOPTED. January 20, 2024
x------------------------------------------------------------------------------------------------------------------------x
I HEREBY CERTIFY to the correctness of the foregoing Resolution which was duly adopted by the
Sangguniang Barangay during its regular January 20, 2024
ROXANNE F. PESIMO
Barangay Secretary
ATTESTED AND CERTIFIED
TO BE DULY ADOPTED:
HON. MARCELO N. VILLAFUERTE JR.
Presiding Officer/Punong Barangay
HON. EDWIN D. PESIMO HON. RAYMOND M. PALOMARES
Kagawad Kagawad
HON. FRANCIS NOLI C. BORLON HON. RAQUEL S. CARBONEL
Kagawad Kagawad
HON. GEORGE T. PLAZO HON. ALBERTO R. DELLOVA
Kagawad Kagawad
HON. LORNA Z. MALBOG HON. JOHN ROMER P. RANCES
Kagawad SK Chairman/Ex-Officio Member
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
OFFICE OF THE SANGGUNIANG BARANGAY
EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG
BARANGAY OF BARANGAY MAY-ANAO HELD AT THE SANGGUNIANG BARANGAY SESSION
HALL ON JANUARY 20, 2024 AT 8:00 O’ CLOCK AM
Present:
HON. MARCELO N. VILLAFUERTE JR. - Punong Barangay
HON. EDWIN D. PESIMO - Kagawad
HON. RAYMOND M. PALOMARES - Kagawad
HON. FRANCIS NOLI C. BORLON - Kagawad
HON. RAQUEL S. CARBONEL - Kagawad
HON. GEORGE T. PLAZO - Kagawad
HON. ALBERTO R. DELLOVA - Kagawad
HON. LORNA Z. MALBOG - Kagawad
HON. JOHN ROMER P. RANCES - SK Chairman
Absent:
________________________________ -
x------------------------------------------------------------------------------------------------------------------------x
Barangay Ordinance No: 002 Series of 2024
A RESOLUTION DECREEING BARANGAY TAX ORDINANCE NO. 2, SERIES OF 2024 “ AN
ORDINANCE COLLECTING OR CHARGING FEES ON THE ISSUANCE OF BARANGAY
CLEARANCE, BARANGAY CERTIFICATIONS, AGREEMENTS AND THE USE OF BARANGAY
FACILITIES TO ALL RESIDENTS AND NON-RESIDENTS OF THE BARANGAY”.
WHEREAS, solitary powers and duties of the Sangguniang Barangay is to enact tax and revenue ordinances
in the exercise of taxing power as provided under Section 152 of the Republic Act No. 7160 known as the
Local Government Code of 1981.
WHEREAS, Barangay’s may charge equitable fees or charge for services rendered in connection with the
regulation or the use of Barangay-owned properties, service facilities and other Barangay Amenities which
are constructed with the government funds such as multipurpose halls, Basketball Courts and other similar
property.
WHEREAS, no cities may issue any license or permit for any building construction, business and activities
unless a clearance is first obtained from the Barangay where such construction of building or business activity
is placed and conducted.
WHEREAS, enactment of an ordinance regulating the collection of fees on the issuance of Barangay
Clearances, Certifications, Agreements and Permits and Imposing of considerable fees for the use and service
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
rendered of Barangay owned properties will result for an internal generating income and shall benefit entire
constituents of Barangay May-Anao.
RESOLVED, to enact the following ordinance;
BE IT ORDAINED BY, the Sangguniang Barangay of May-Anao that;
Section 1. The ordinance shall be known as “The Barangay May-Anao New Tax Ordinance and
implementing the Collection of Fees for the Issuance of Barangay Certifications, Clearances,
Agreements and Barangay Permits; Katarungang Pambarangay Fees and Rental Fee Collection for the
usage of Barangay May-Anao building, properties and current assets.
Section 2. That there shall be fees or charges to be collected by the Barangay Local Government to all
residents and non-residents of Barangay May-Anao who are doing business or who intend to do business
within the Barangay upon their request for Clearances and Certification.
Section 3. Scope of Taxing Powers – The Barangay may levy taxes, fees and charges provided for in Article
4, Section 162, which shall accrue exclusively to the general fund of Barangay May-Anao, Tigaon, Camarines
Sur
Section 4. Definition of Terms – as used in this ordinance; the following shall be understood to mean:
a. “Capital Investments” – is the capital which a person employs in an undertaking or which he contributes
to the capital of a partnership, corporation, or any other juridical entity of association in a particular taxing
jurisdiction;
b. “Clearance Fee” – means charges for seeking Barangay Clearance such as business permits, travel
abroad, employment and other identification purposes;
Obligation Barangay Clearance – refers to the fact that the concerned person is cleared of all the
obligations he may have incurred in the Barangay, as a result of fines, contribution and other financial
liabilities lawfully imposed by the Barangay, or by the Lupon Tagamayapa.
Unified Business Barangay Clearance – refers to the fact that the applicant is allowed to engage in
business in the Barangay pursuant to the ordinance, existing law and subject to the compliance of the
requirements compelled by the Municipal Ordinance.
Water/Electric Connection Barangay Clearance – refers to the fact that the applicant for water or
electric connection has complied with the requirements prior to the connection for water or electricity,
and that he is cleared from such requirements imposed by lawful authorities.
Building Barangay Clearance – refers to the fact that the applicant for building permit has cimplied
with the zoning ordinance of the municipality, and that the building to be constructed does not
endanger the health of the neighboring residents or destroy the environmental impact of society.
Fence Barangay Clearance – refers to the fact that the applicant for fence permit has complied with
the legal requirements as provided for by the local ordinances or laws.
Compliance Barangay Clearance – refers to the fact that the applicant has not violated any law or
ordinance implemented by the duly constituted authorities. It is equivalent to Certification of Good
Moral Character”.
Certification of Economic Status – refers to the economic condition of a person so as to avail of any
favor, upon certification by the Punong Barangay.
Certification of Civil Status- refers to the civil status of a person in any of the following conditions –
genealogy, paternity, dead, missing, unknown, bad record, good record, reputation, honor, and any
condition which points a person’s identity.
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
Certification of Fact – refers to the veracity of the certain fact duly certified by the Punong Barangay
as true and correct.
Certification of Regulation – refers to the existence of barangay ordinance, regulation and rules which
should be observed or complied with by the affected party.
Certification of Compliance – refers to any certification which is required by the higher authority to
be duly confirmed by the Punong Barangay
Certificate of First Time Job Seeker- refers as attachment to their job application and serve as main
requirement of newly job seekers.
Certification
c. “Complainant Filing Fee” – fees for filing any complaint in the Barangay or in the Office of the Punong
Barangay;
d. “Fee(s)” – means charge fixed by law or ordinance for the regulation of a business entity;
e. “Gross Sales/Receipts” – refers to the receipts of the store from the business in the course of its operations
during the year;
f. “Store” – is a fixed business establishment where goods and wares for sale are stored and displayed and
actually engaged in the business of buying and selling of such goods and wares;
Be it Enacted by the Sangguniang Barangay of Barangay May-Anao in session assembled that:
SECTION 1. Title – This Ordinance shall be known as the BARANGAY TAX ORDINANCE
AMENDING BARANGAY TAX ORDINANCE NO. 002 SERIES OF 2024,
BARANGAY TAX ORDINANCE ON LEVYING OF FEES AND CHARGES
AS PROVIDED FOR IN ARTICLE FOUR (4), SECTION 152, SUBSECTION
(B) OF REPUBLIC ACT 7160 OTHERWISE KNOWN AS THE LOCAL
GOVERNMENT CODE OF 1991”;
SECTION 2. Scope of Taxing Powers – The Barangay may levy taxes, fees and charges provided
for in Article 4, Section 162, which shall accrue exclusively to the general fund of
Barangay May-Anao, Tigaon, Camarines Sur
SECTION 3. Definition of Terms – as used in this ordinance; the following shall be understood to mean:
(a) “Capital Investments” – is the capital which a person employs in an undertaking or
which he contributes to the capital of a partnership, corporation, or any other juridical
entity of association in a particular taxing jurisdiction;
(b) “Clearance Fee” – means charges for seeking Barangay Clearance such as business
permits, travel abroad, employment and other identification purposes;
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
(c) “Complainant Filing Fee” – fees for filing any complaint in the Barangay or in the
Office of the Punong Barangay;
(d) “Fee(s)” – means charge fixed by law or ordinance for the regulation of a business
entity;
(e) “Gross Sales/Receipts” – refers to the receipts of the store from the business in the
course of its operations during the year;
(f) “Store” – is a fixed business establishment where goods and wares for sale are stored and
displayed and actually engaged in the business of buying and selling of such goods and
wares;
FIXED TAX ON BUSINESS
SECTION 3. – Tax on Store - There is hereby levied on all stores or retailers with fixed business
establishment and gross sales or receipts in the preceding calendar year of Fifty
Thousand Pesos (P50, 000.00) or less at a rate of one percent (1%) on such gross
sales or receipts.
Provided further, that when two or more stores are operated by one owner within the
Barangay, each store shall be assessed and be made to pay taxes, fees and charges
separately; gross sales or receipts of store outside the Barangay shall not form part of
the gross sales or receipts subject to tax.
All business establishments shall pay business clearance fees to the Barangay before
the issuance of the permit in the amount of P150.00. The taxes herein levied are
payable without surcharge and penalty within the first quarter of each year.
FEES AND CHARGES
SECTION 4. Barangay Clearance Fees, Filing Fees on Complaints and Other Fees or Charges – There
is hereby levied fee on Barangay Clearance, Filing fee on complaint and other Fees within the
territorial jurisdiction of the Barangay at the following rates:
A. Barangay Clearances
1. For the purpose of Local Employment, Identity
and Residency P 50.00
2. For Business Permit Application and Renewal P 100.00
3. For Travel Abroad P 200.00
4. For Employment Abroad P 200.00
5. For Loan Purposes P 50.00
6. For “Trisikad” and Motorized Tricycle P 50.00
B. Fees for Filing Complaint(s)
1. Civil Case P 100.00
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
2. Criminal Case P 100.00
3. Other Filing Fees P 100.00
C. Other Fees or Charges to be Levied and be Charged on the following:
1. Barangay Certification for Foreign Nationals P 200.00
2. Barangay Certification (such as Passport, for any legal purpose
and others) P 50.00
3. Barangay Certifications of Discos, Parlor Games,
and other forms of recreational activities) P 50.00
4. Installation of Billboards (per square meter) P 50.00 /per square meter
5. Cockfighting – Matina Galleria
a. Regular Cockfight (per fight) P 40.00
b. Big Time Derby (per fight) P 100.00
ADMINISTRATIVE PROVISIONS
SECTION5. Collection of Taxes – The Barangay Treasurer shall collect all taxes, fees and charges levied
under this Ordinance. The Barangay Treasurer shall not delegate to any individual the
collection of said taxes, fees and charges unless authorized by the Sangguniang Barangay;
SECTION 6. Deposit and Accounting of Collections – All collections of taxes, fees and charges shall be
deposited in the Barangay Treasury within the day of collection or on the first office hour of
the following day after the money is collected;
SECTION 7. Collection Remedies – All taxes, fees and charges which are not paid on time shall be
subjected to the following remedies and procedures, to wit;
(a) Distraint of personal property pursuant to the provision of Chapter 4 of Republic
Act No. 7160 otherwise known as the “Local Government Code of 1991”;
(b) In the event, The Barangay Treasurer fails to issue or execute a warrant of
Distraint within Three (3) years after the tax has become delinquent, the Barangay
Treasurer may be dismissed from the service after due notice and hearing;
(c) The Punong Barangay with concurrence of the majority of the Sangguniang
Barangay Members, may pursue concurrently and simultaneously collection
remedies through court action;
SECTION 8. Taxpayer’s Remedies – any person or individual who questions the assessment of his
tax payments or obligations may file a written protest address to the Barangay
Republic of the Philippines
PROVINCE OF CAMARINES SUR
Municipality of Tigaon
BARANGAY MAY-ANAO
Treasurer within Sixty (60) days from receipt of the notice of assessment, otherwise
the assessment shall become final and executory;
SECTION 9. Public Hearing – a Public Hearing shall be conducted for the purpose of allowing all
the interested parties, individuals or groups to present or express their views,
comments, recommendations, suggestions and opinions regarding the tax ordinance in
a manner prescribed by law;
SECTION 10.Publication – copies of the APPROVED BARANGAY TAX ORDINANCE shall be
posted within Ten (10) days from its approval, in at least Two (2) conspicuous and
publicly accessible place in the Barangay, published at least Three (3) consecutive
days in local newspapers, and information campaign per Purok in the territorial
jurisdiction of the Barangay;
SECTION 11. Penal Provision – Violations of any provision of this Ordinance shall be subjected to a fine of
not more than ONE THOUSAND PESOS (P 1,000.00) at the discretion of the court;
SECTION 12.Separability Clause – The provisions of this Ordinance are hereby declared
separable. If any clause, sentence, provision or section hereof, or its application to any
circumstance should be declared invalid, such invalidation shall not affect the other
provisions of this Ordinance.
SECTION 13. Repealing Clause – All Barangay Ordinances, rules and regulations or parts thereof
that are in conflict with or contrary to the provisions of this Ordinance are hereby
repealed or modified accordingly;
SECTION 14.Effectivity – This ordinance shall take effect Thirty (30) days after review and
approval by the Sangguniang Panglunsod;
