Question & AnswerQ&A (MANILA CITY ORDICE NO. 8439)
The main purpose of Manila City Ordinance No. 8439 is to amend City Ordinance No. 8366 to include other barangays adjacent to and similarly hosting business establishments in the allocation of the real property tax (RPT) proceeds for those areas.
Barangays 48, 49, and 51 under Zone 4, District I, and Barangays 245, 247, and 248 under Zone 22, District II, all in the City of Manila were included in the amended allocation.
The ordinance cites Section 271 of the Local Government Code of 1991 as the legal basis, which provides that proceeds of real property tax in cities like Manila shall be distributed 70% for the city's general fund and 30% among component barangays, with 50% of the barangay allocation going to the barangay where the property is located and 50% equally shared by all component barangays.
The barangays named in the ordinance shall receive and equally share in 50% of the 30% real property tax allocation as provided for by law, reflecting their shared hosting of business establishments.
The comprehensive tax-mapping of the City of Manila’s 896 barangays is intended for the purpose of real property taxation, which will provide a more detailed and equitable allocation of the real property tax shares among barangays.
No, the ordinance states that the real property tax shares rightfully received by barangays shall not affect their current and future shares.
All ordinances, resolutions, executive orders, and other issuances inconsistent with or contrary to any provision of this ordinance are repealed or modified accordingly as stated in the repealing clause.
The separability clause provides that if any part or provision of the ordinance is held unconstitutional or invalid, the other parts not affected shall continue to be in full force and effect.
The ordinance took effect immediately upon its approval on November 16, 2015.
The principal authors are Hon. Dennis B. Alcoreza and Hon. Ernesto M. Dionisio, Jr.