VALENZUELA’S 8th City Council has enacted Ordinance 807, Series of 2020 to give an additional extension for the taxpayers to comply with their tax obligations until the first half of next year.
The so-called Real Property Tax Amnesty on Interest of Delinquent Real Property Tax grants a relief to all owners of delinquent real property for all classifications by condoning the interests due from November 3 to June 30, 2021.
The amount of interest of the third quarter of 2020 and below will be condoned within the period of the amnesty. Likewise, the amount under this tax relief may be settled in full or in installment.
The local government unit (LGU) of Valenzuela enacted beforehand Ordinance 677 and 689, Series of 2020 to temporarily postpone real property tax payment deadlines during the enhanced community quarantine period.
This was in compliance with Republic Act 11469, otherwise known as the Bayanihan to Heal As One Act, specifically initiating to prolong the target date of payment of taxes, fees and charges.
Nevertheless, the period of extension given was not sufficient for the taxpayers to settle their real property tax obligations.
There were discoveries, declarations and assessments that were not received by the taxpayers because Notices of Assessment were either received after payments were made and/or at a later date because of the limited manpower/skeleton work force of the delivery service. This also became a factor that caused additional interest from the principal tax due.
Through Ordinance 807, a grant of tax relief to certain delinquent real property taxpayers would not only encourage settlement of unpaid real property taxes but also accelerates collection.
Those who want to avail of the tax amnesty or relief under this order must pay their real property tax due to the Office of the City Treasurer.
The ordinance, however, excludes amnesty or relief to delinquent real property which have been levied and subjected to public auction sale for non-payment of real property taxes, real properties subject of pending cases and/or litigation and all properties pending expropriation.
All persons allowed to avail of tax relief are given until June 30 of next year, within which to avail of the amnesty by paying all their unpaid taxes due on real property taxes in whole or in installment basis on or before the deadline, sans any extension.