QuestionsQuestions (Republic Act No. 6053)
Republic Act No. 6053 was enacted by the Senate and House of Representatives of the Philippines in Congress assembled. Its purpose is to amend specific sections (18, 53, 59, 64, and 65) of Republic Act No. 409, as amended, otherwise known as the Revised Charter of the City of Manila, and for other purposes.
The City is empowered to tax, fix license fees, and regulate, among others: telegraph/wireless/telephone services; hotels/motels/restaurants/refreshment places/cafes/lodging houses/boarding houses; brewers/distillers/rectifiers; laundries and dyeing/cleaning establishments; beauty parlors; physical/beauty culture/fashion schools; clubs; livery garages; public warehouses; pawnshops; theaters/cinematographs; and the letting or subletting of lands and buildings for commercial, industrial, or residential purposes.
First proviso: no license is granted to any theater or cinematograph unless the applicant agrees to exhibit pictures made in the Philippines to the extent of 10% of their annual exhibitions. Second proviso: any violation of this condition causes revocation of the license.
The City Assessor heads the department of assessment. He and authorized deputies appraise and value non-exempt real estate, including industrial/agricultural/manufacturing machinery and paraphernalia (with a tax exemption for the first five years of original purchase/acquisition). He prepares and files with the City Treasurer before April 1 of every year a list of real estate exempt from taxation and a separate list of taxable real estate.
It includes machines, mechanical contrivances, instruments, tools, implements, appliances, apparatus, and paraphernalia used for industrial, agricultural, or manufacturing purposes—subject to exemption for the first five years from original purchase or acquisition.
During the first fifteen days of December of each year, the City Assessor must add to the list of taxable real estate the value of improvements placed on property during the preceding year and any taxable property that had previously escaped taxation.
He may revise and correct assessed values after every two years for parcels of real estate not assessed at their true money value, by reducing or increasing existing assessments as the case may be.
He must give notice by publication for ten days prior to December 1 in two newspapers of general circulation in the city, stating he will be present in his office for the purpose on specified days. He must also notify in writing each person whose tax will be changed, delivering or mailing the notice to the person or authorized agent at the last known address in the Philippines sometime in November.
An annual tax of one and one-half percent (1.5%) on the assessed value of all real estate in the city subject to taxation.
The additional one percent real property tax provided for in Republic Act No. 5447 shall all be retained by the City of Manila, notwithstanding the provisions of RA 5447.
Taxes are due and payable in four equal installments: on or before March 31; June 30; September 30; and December 31.
The taxpayer becomes delinquent and is subject to a penalty of ten percent (10%) of the amount of tax due.
Fifteen days after the tax becomes delinquent, the City Treasurer prepares and signs a certified copy of the records showing delinquent persons and amounts due, and may then proceed to seize delinquent personal property not exempt under the succeeding section.
The Treasurer must sell at public auction after advertisement by notice posted for ten days at the main entrance of City Hall and in a public conspicuous place in the district where the property was seized, stating the time, place, and cause of sale. The certified true copy of the Treasurer’s record of delinquents serves as the warrant.
The purchaser acquires an indefeasible title to the property sold.
Any surplus over and above the tax, penalty, and costs shall be returned to the taxpayer on account of whose delinquency the sale was made.
They must be devoted exclusively to the maintenance and operation of all public or government-owned schools in the city of Manila, particularly primary, intermediate, and secondary schools.
Yes. It states that elementary and high school teachers in public schools of Manila shall be entitled as of July 1, 1969 to a basic pay of three hundred fifty pesos per month plus a longevity pay of ten pesos per month for every five (5) years of teaching service in Manila.
The committee consists of the City Mayor as chairman, with the City Engineer and City Auditor as members. They appraise all surplus and unserviceable property—both immovable and movable—worth at least one thousand pesos, and dispose of it at public auction after notice in a newspaper of general circulation for not less than fifteen days prior to the auction.
It takes effect upon its approval.